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All Journal BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Anjani, Isha Devi
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Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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Pengelolaan Keuangan: Mengatur Skala Prioritas untuk Hidup Lebih Tenang dan Bahagia Lawita, Florencia Irena; Wicaksono, Dading Damas Ario; Yanto, Teguh; Orlanda, Rosalyn; Anjani, Isha Devi
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v7i3.1737

Abstract

The Community Service Program conducted at Vihara Dharma Ratna, Tangerang, was organized by the Accounting Study Program with the primary objective of enhancing the financial managers’ understanding of financial prioritization. The activity was held on March 16, 2025, and involved lecturers and students as facilitators, with ten participants in attendance. The learning process employed a combination of methods, including lectures, interactive discussions, case study analyses, and practical exercises. The results indicated a significant improvement in participants’ knowledge and skills, particularly in cash flow management, budgeting, and the establishment of structured financial priorities. This program is expected to contribute to the long-term economic well-being of the vihara community through the implementation of systematic and sustainable financial management practices. The success of the activity was reflected in the participants’ enhanced understanding of cash flow management, budgeting, and prioritization concepts, as evidenced by post-test results showing that all participants achieved a perfect score of 100.
STUDI LITERATUR: ANALISIS TRANSFER PRICING TERHADAP AGRESIVITAS PAJAK PERUSAHAAN MULTINASIONAL Tarigan, Sara Monica; Anjani, Isha Devi; Tallane, Yoan Yohana
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 2 (2023): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i2.241

Abstract

Perdagangan internasional mendukung banyak entitas multinasional berkembang di berbagai negara, baik negara dengan tarif pajak yang tinggi maupun rendah. Adanya perbedaan tarif pajak tersebut mendorong entitas untuk mengatur skema perpajakannya, salah satunya dengan transfer pricing. Skema ini dilakukan dengan menyetujui penentuan harga entitas dengan afiliasinya. Dengan melakukan transfer pricing, entitas secara agresif mengatur pengenaan pajaknya. Maka dari itu hal ini menjadi isu yang harus diperhatikan oleh suatu negara. Melalui penelitian ini penulis berharap pembaca mendapatkan wawasan lebih mengenai hasil analisis transfer pricing pada agresivitas pajak di perusahaan multinasional. Penelitian ini menggunakan metode Systematic Literature Review (SLR) yang dilakukan dengan mengumpulkan beberapa jurnal terakreditasi SINTA dan menganalisis jurnal tersebut. Hasil temuan menunjukkan transfer pricing tidak berpengaruh signifikan terhadap agresivitas pajak entitas multinasional.      
Co-Authors Florencia Irena Lawita Orlanda, Rosalyn Tallane, Yoan Yohana Tarigan, Sara Monica Wicaksono, Dading Damas Ario Yanto, Teguh