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All Journal JIAI (Jurnal Ilmiah Akuntansi Indonesia) JCOMENT (Journal of Community Empowerment)
Pratiwi, Ratna Ika Putri
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Other

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Menelusuri Rekam Pajak: Pelatihan Perpajakan Pada Badan Usaha Milik Desa (BUMDes) Sukorambi Di Kabupaten Jember Larasati, Intania Kharisma; Mulyono, Resha Dwi Ayu Pangesti; Pratiwi, Ratna Ika Putri; Putri, Riska Bunga Rosmalia
JCOMENT (Journal of Community Empowerment) Vol. 5 No. 4 (2024): Community Empowerment
Publisher : The Journal Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55314/jcoment.v5i4.873

Abstract

BUMDes is an economic entity in rural areas that plays a strategic role in the development and equitable distribution of the rural economy. BUMDes is also a tax subject that must fulfill all tax obligations. The BUMDes that is the focus of this service program is BUMDes Sukorambi, located in Jember Regency. Until now, there have been no efforts for training or socialization from the local government regarding Indonesia's tax system. This situation highlights the urgency of the service program designed to improve the understanding and capacity of BUMDes Sukorambi, particularly in fulfilling tax obligations based on the self-assessment principle. The service program is carried out by students from the Accounting Study Program through PPK Ormawa HMJA at the University of Jember, with the main program being ‘Smart Village Accounting and Finance’. The method of implementing this training activity includes several stages: program socialization by the Compo’ Tax Accounting Team, preparation, implementation, and evaluation. The success of the program was measured using a comparative mechanism based on pre-test and post-test results. Based on the training activities conducted, it was found that there was an improvement in the members' understanding of the tax system in Indonesia.
A SYSTEMATIC REVIEW OF COST OF CAPITAL AND SUSTAINABILITY PERFORMANCE Widiyanti, Novi Wulandari; Zakiya, Annisa Luthfi; Pratiwi, Ratna Ika Putri; Putri, Riska Bunga Rosmalia
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 2 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i2.23248

Abstract

Abstract: This research aims to comprehensively identify theoretical analysis and provide concrete empirical presentations relating to research trends regarding capital cost variables over the last five years from the top ten studies. The increasing popularity of investing among the public and the need for companies to plan new projects or expand product lines strategically have led to this crucial investigation. Focusing on the cost of capital, especially the weighted average cost of capital (WACC), is critical because it significantly impacts a business's growth strategy and various financial decisions. The profound impact of the cost of capital on business decisions cannot be overstated. This paper is a literature review, with qualitative analysis methods and data collection techniques through extensive reviews. This comprehensive review resulted in several studies in which the cost of capital (WACC) across various sectors and contexts highlights its impact on ownership structure and ESG practices. So, the cost of capital is a key determining factor in various financial decisions, with factors such as high-quality ESG reporting and ownership structure significantly impacting costs
Co-Authors Larasati, Intania Kharisma Mulyono, Resha Dwi Ayu Pangesti Novi Wulandari Widiyanti Putri, Riska Bunga Rosmalia Zakiya, Annisa Luthfi