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All Journal Akuntansi : Jurnal Akuntansi Integratif Indonesia Berdaya Journal Of World Science Prosiding Seminar Nasional Pengabdian Kepada Masyarakat
Arifianti, Novalina
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Pendampingan Tata Kelola Koperasi Di Mart Dalam Meningkatkan Mutu Heni Agustina; Rachma Rizqina Mardhotillah; Rizki Amalia Elfita; Novalina Arifianti; Tri Deviasari Wulan
PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT Vol. 4 No. 1 (2024): Prosiding Seminar Nasional Pengabdian Kepada Masyarakat : Memaksimalkan Potensi
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/snpm.v4i1.1361

Abstract

Pelaksanaan tata kelola yang baik yang dapat dipergunakan dalam koperasi merupakan langkah yang baik dalam rangka pembaharuan sistem organisasi dengan sistem yang baik dalam pengaturan teknis agar semua proses berjalan dengan baik. Kegiatan pengabdian masyarakat ini adalah pemahaman dan pendampingan santriwati Pondok Pesantren Darul Ittihad Geger Bangkalan terkait tata kelola koperasi yang baik sehingga dapat meningkatkan mutu. Dengan adanya ilmu terkait tata kelola koperasi yang baik ini para santriwati mampu meningkatkan mutu. Dalam proses pencapaian tujuan diperlukan adanya kaingintahuan yang besar sehingga tercipta hubungan komunikasi yang baik dan berdampak pada kelancaran kegiatan pendampingan ini.
Pengenalan Pajak Sejak Dini Pada Siswa Madrasah Aliyah Muallimien Darul Ittihad Novalina Arifianti; Heni Agustina; Triana Amelia Wati; Oktaria Pialan Putri
PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT Vol. 4 No. 2 (2024): Prosiding Seminar Nasional Pengabdian Kepada Masyarakat : Memaksimalkan Potensi
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/snpm.v4i2.1391

Abstract

Penerimaan negara sebagian besar berasal dari pajak. Akan tetapi kepatuhan wajib pajak bergantung pada tingkat pemahaman Masyarakat. Pengetahuan masayarakat tentang pajak masih rendah. Oleh karena itu, pajak dikenalkan sejak dini kepada siswa sekolah sebelum mereka mendapatkan penghasilan dan menjadi wajib pajak. Tujuan PKM adalah meningkatkan pemahaman siswa terhadap pajak agar meningkatkan kesadaran pajak mereka. Kegiatan PKM dilakukan dengan metode penyuluhan/sosialisasi kepada siswa kelas 3 MA Muallimien Darul Ittihad oleh tim Pengabdian Kepada Masyarakat prodi Akuntansi Universitas Nahdlatul Ulama Surabaya. Target sosialisasi adalah siswa kelas 3 MA Darul Ittihad berjumlah 37 satri putra dan 40 santri putri. Metode pelaksanaan yang digunakan terdiri dari tiga tahap, yaitu: tahap persiapan, tahap pelaksanaan, dan tahap evaluasi. Setelah dilakukan penyuluhan, pengetahuan siswa tentang pajak meningkat. Kesimpulan dari kegiatan PKM ini adalah sosialisasi pajak berguna meningkatkan pengetahuan dan pemahaman pajak sehingga kesadaran dan kepatuhan wajib pajak meningkat
Transformasi Pelaporan Digital Pajak: Edukasi Pemahaman e-Filling, e-Billing dan e-SPT [Digital Tax Reporting Transformation: Educating Understanding of e-Filing, e-Billing, and e-SPT] Sari, Nanda Qori’ Faticha; Arifianti, Novalina; Agustina, Heni
Indonesia Berdaya Vol 6, No 4 (2025)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.20251226

Abstract

Digital transformation is a crucial step in the reform of Indonesia's taxation system. However, many taxpayers, particularly from non-corporate sectors, are still unfamiliar with e-Filing, e-Billing, and e-SPT services. This community service activity aims to enhance digital tax literacy through education and practical training for community groups around SMAN 1 Mojokerto. The implementation method consists of preparation, execution, and evaluation stages. The results of the activity show an improvement in participants' understanding and ability to use the DJP Online platform. Participatory education has proven effective in increasing digital tax literacy. Abstrak. Transformasi digital merupakan langkah penting dalam reformasi sistem perpajakan Indonesia. Namun, masih banyak wajib pajak, khususnya dari kalangan non-korporasi, yang belum familiar dengan layanan e-Filing, e-Billing, dan e-SPT. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi perpajakan digital melalui edukasi dan pelatihan praktis kepada kelompok masyarakat di sekitar SMAN 1 Mojokerto. Metode pelaksanaan terdiri dari tahap persiapan, pelaksanaan, dan evaluasi. Hasil kegiatan menunjukkan peningkatan pemahaman dan kemampuan peserta dalam menggunakan platform DJP Online. Edukasi yang dilakukan secara partisipatif terbukti efektif dalam meningkatkan literasi perpajakan digital.
Implementasi Tata Kelola Organisasi: Manfaat Sistem Informasi Akuntansi Berbasis Web [Implementation of Organizational Governance: The Benefits of Web-Based Accounting Information Systems] Agustina, Heni; Elfita, Rizki Amalia; Wulan, Tri Deviasari; Arifianti, Novalina
Indonesia Berdaya Vol 6, No 4 (2025)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.20251290

Abstract

Abstract. Organizational governance is one of the ways in which an organization structures and organizes its groups or activities. Good organizational governance can be achieved by utilizing an accounting information system. A website-based accounting information system is a system that can provide benefits such as transparency, efficiency, accountability, and ease of reporting and auditing. Accounting and financial reporting at the Maahad Tahfiz Al-Quran Darul Falah Selangor Malaysia Islamic boarding school currently still uses manual financial reporting using books. Therefore, the community service team offered to assist in managing the organization using a web-based accounting information system. The web-based accounting information system is expected to help the Islamic boarding school manage its organization transparently, quickly, and efficiently. The results of this community service initiative show that the boarding school administrators are now able to operate the accounting information system independently after undergoing training and have been able to apply better organizational management principles. Overall, this community service activity has had a positive impact in strengthening the organization, improving operational efficiency, and promoting the use of technology to support the sustainability of the boarding school. Abstrak. Tata Kelola organisasi merupakan salah satu bentuk usaha organisasi dalam Menyusun dan mengorganisasikan kelompok atau usahanya. Dalam mencapai tata Kelola organisasi yang baik dapat terwujud dengan memanfaatkan sistem informasi akuntansi. Sistem informasi akuntansi berbasis website merupakan sistem yang dapat memberikan manfaat seperti transparansi, efisiensi, akuntabilitas, serta kemudahan dalam pelaporan dan audit. Pelaporan akuntansi dan keuangan di Pondok Pesantren Maahad Tahfiz Al-Quran Darul Falah Selangor Malaysia saat ini tata Kelola pondok pesantren masih menggunakan pencatatan laporan keuangan secara manual menggunakan buku.  Oleh karena itu tim pengabdian Masyarakat menawarkan untuk membantu mengelola organisasi berbasis sistem informasi akuntansi berbasis web. Sistem informasi akuntansi berbasis web diharapkan dapat membantu pondok pesantren dalam mengelola organisasi secara transparan cepat dan efisien. Hasil dari pengabdian Masyarakat ini menunjukkan bahwa pengelola pondok pesantren mampu mengoperasikan SIA secara mandiri setelah dilaksanakannya pelatihan, dan sudah mampu menerapkan prinsip tata Kelola organisasi lebih baik. Secara keseluruhan, kegiatan pengabdian masyarakat ini mampu memberikan dampak positif dalam memperkuat organsisasi, meningkatkan efisiensi operasional, serta mendorong pemanfaatan teknologi dalam mendukung keberlanjutan pondok pesantren.
MANAGEMENT COMPENSATION'S IMPACT ON TAX AVOIDANCE IN INDONESIA WITH MODERATION OF MANAGEMENT Arifianti, Novalina; Heni Agustina
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2016

Abstract

This study aims to determine the significance of management compensation on tax avoidance and the interaction between management compensation and management stock ownership on tax avoidance in the consumption industry 2020-2023. The method used is Multiple Regression Analysis (MRA) with moderation of management ownership. The results show that management compensation is significant in relation to tax avoidance. Meanwhile, the interaction between management compensation and management ownership is not significant in relation to tax avoidance. Percentage of management ownership is not large enough to change their decisions regarding tax strategies. So that companies do not have to add management shares in the compensation package to motivate management to take tax avoidance actions.
Edukasi Kewajiban Perpajakan dan Pemanfaatan Sistem Informasi Perpajakan untuk Meningkatkan Generasi Sadar Pajak [Tax Obligation Education and the Utilization of Tax Information Systems to Develop a Tax-Conscious Generation] Arifianti, Novalina; Agustina, Heni; Latifah, Zanuba Ziyadatul
Indonesia Berdaya Vol 7, No 1 (2026)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.20261371

Abstract

State revenue from taxes has not yet reached its full potential due to non-compliance among taxpayers. Taxpayer compliance can be influenced by the low level of public understanding regarding tax obligations and tax information systems. To create a tax-conscious generation, tax counseling activities are necessary. The purpose of this Community Service Program (PKM) is to improve the understanding of students at SMAN 1 Bangsal regarding tax obligations and tax information systems in order to increase their awareness of their tax responsibilities. The PKM activities were carried out using a counseling method for 11th-grade students of SMAN 1 Bangsal by the PKM team from the Accounting Study Program of UNUSA. The implementation method consisted of three stages: preparation, implementation, and evaluation. The results after the counseling show an increase in students’ knowledge about taxation. The conclusion of this PKM activity is that tax socialization can enhance the understanding of SMAN 1 Bangsal students about tax obligations and tax information systems, thereby helping to create a tax-conscious generation. Abstrak. Penerimaan negara berasal dari pajak belum maksimal akibat wajib pajak yang tidak patuh. Kepatuhan  wajib  pajak dapat disebabkan oleh tingkat pemahaman masyarakat tentang kewajiban perpajakan dan system informasi perpajakan rendah. Untuk menciptakan generasi sadar pajak perlu diadakan penyuluhan. Tujuan PKM adalah meningkatkan pemahaman siswa SMAN 1 Bangsal terhadap kewajiban perpajakan dan system informasi perpajakan agar meningkatkan kesadaran tentang kewajiban perpajakan mereka.  Kegiatan  PKM dilakukan  dengan  metode penyuluhan kepada  siswa  kelas XI SMAN 1 Bangsal oleh tim PKM prodi Akuntansi UNUSA. Metode  pelaksanaan  yang  digunakan  terdiri dari tiga tahap, yaitu: tahap persiapan, tahap pelaksanaan, dan tahap evaluasi. Hasil yang didapat setelah penyuluhan adalah pengetahuan siswa tentang pajak meningkat. Kesimpulan dari    kegiatan  PKM ini adalah sosialisasi pajak dapat meningkatkan pemahaman siswa SMAN 1 Bangsal tentang kewajiban perpajakan dan system informasi perpajakan sehingga dapat menciptakan  generasi sadar pajak.
The Moderating Effect of Political Connections on the Relationship Between Corporate Social Responsibility and Tax Avoidance in the Energy Industry Sector Arifianti, Novalina; Agustina, Heni; Nusaibah, Ummu Imara; Setyawati, Elina
Journal of World Science Vol. 5 No. 1 (2026): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v5i1.1625

Abstract

This study aims to determine the influence of CSR on tax avoidance and the moderating effect of political connections on the relationship between CSR and tax avoidance. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange. The sample used comprised energy sector companies for the 2023–2024 period, totaling 66 observations. Data were collected through documentation techniques from annual reports and sustainability reports published on the Indonesia Stock Exchange website and company websites. The method used was Moderated Regression Analysis (MRA) with classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity tests. The results indicated that CSR has a significant positive effect on tax avoidance, suggesting that higher CSR disclosure is associated with lower tax avoidance practices. Political connections have a significant positive effect on tax avoidance, indicating that politically connected firms tend to engage in more aggressive tax strategies. Finally, political connections weaken the relationship between CSR and tax avoidance, demonstrating that political ties reduce the effectiveness of CSR in mitigating tax avoidance behavior. These findings contribute to the literature on corporate ethics, tax planning strategies, and the role of political economy in emerging markets
Co-Authors Heni Agustina Latifah, Zanuba Ziyadatul Nusaibah, Ummu Imara Oktaria Pialan Putri Rachma Rizqina Mardhotillah Rizki Amalia Elfita Sari, Nanda Qori’ Faticha Setyawati, Elina Tri Deviasari Wulan Triana Amelia Wati Wulan, Tri Deviasari