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All Journal JURNAL DINAMIKA MANAJEMEN DAN BISNIS Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Bersama Pengabdian Kepada Masyarakat IJEMA
Rochma Sudiati
Universitas Negeri Jakarta
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Analisis Kinerja Keuangan Dan Kebijakan Dividen Perusahaan Terdampak Boikot, Serta Pengaruhnya Terhadap Nilai Perusahaan Annastacia Andira; Dwi Handarini; Rochma Sudiati
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 7 (2026): IJEMA - Juli 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Penelitian ini dilakukan untuk mengetahui perbedaan kinerja keuangan dan kebijakan dividen pada sebelum dan setelah aksi boikot dan pengaruhnya terhadap nilai perusahaan. Penelitian ini menggunakan perusahaan yang terafiliasi dengan Israel berdasarkan daftar yang diberikan oleh Dewan Hak Asasi Manusia Perserikatan Bangsa-Bangsa. Metode penelitian ini menggunakan metode kuantitatif dengan data laporan keuangan atau laporan tahunan perusahaan. Sampel dipilih dengan metode purposive sampling dan menghasilkan 92 data observasi. Data diolah dengan menggunakan software EViews dan dianalisis dengan regresi data panel. Berdasarkan hasil analisis yang telah dilakukan, dapat disimpulkan bahwa tidak terdapat perbedaan yang signifikan terkait kinerja keuangan dan kebijakan dividen pada sebelum dan setelah boikot, terdapat pengaruh Profitabilitas yang signifikan terhadap Nilai Perusahaan, dan tidak terdapat pengaruh Solvabilitas, Likuiditas, dan Kebijakan Dividen yang signifikan terhadap Nilai Perusahaan.
Analisis Kontribusi dan Strategi Pengelolaan Badan Usaha Milik Desa (BUMDes) Lambangsari dalam Meningkatkan Pendapatan Asli Desa Dwi Ratna Sari; Petrolis Nusa Perdana; Rochma Sudiati
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.11

Abstract

Village-Owned Enterprise (BUMDes) was established by the government with a focus on managing village potential to increase Village Original Revenue (PADes). However, in practice, various problems have caused the performance of BUMDes to remain suboptimal. This study aims to analyze the contribution of BUMDes to PADes and to formulate management strategies for BUMDes. The research employed a descriptive quantitative method using secondary data from the Village Budget Realization Reports (APBDes) Lambangsari for the period 2022–2025, as well as primary data obtained through interviews. The results of this study indicate that the contribution provided by BUMDes Lambangsari to PADes remains fluctuating and tends to be less than optimal.
Rancang Bangun Sistem Informasi Akuntansi (SIA) Kas Non-BOS Pada SMP Bahagia Yayasan Al Falah Rawamangun Anisa Putri Isnaini; Hera Khairunnisa; Rochma Sudiati
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.12

Abstract

This project aimed to design an Accounting Information System (AIS) for non-BOS cash receipts and disbursements at SMP Bahagia Yayasan Al Falah Rawamangun using Microsoft Excel integrated with Visual Basic for Applications (VBA). The system was developed using the Waterfall method through the requirement analysis, design, implementation, and verification stages. The findings showed that non-BOS cash management was still manual, cash disbursements were not systematically documented, and financial reporting was delivered verbally. The developed AIS automates transaction recording, generates general ledger, cash and bank, and cash balance reports, and includes a student payment management feature. System testing confirmed that all functions met user requirements. The system improves recording and reporting, increases the treasurer’s efficiency, and supports transparency and accountability in school financial management. However, it is limited to non-BOS cash management and has not been integrated with the BOS fund management system.  
Pengaruh Capital Intensity Dan Institutional Ownership Terhadap Tax Avoidance Dengan Firm Size Sebagai Moderasi Pada Perusahaan Sektor Basic Materials Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024 Amelia Fajri; Nuramalia Hasanah; Rochma Sudiati
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 7 (2026): IJEMA - Juli 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Capital Intensity dan Institutional Ownership terhadap tax avoidance dengan firm size sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh perusahaan sektor Basic Materials yang terdaftar secara konsisten di Bursa Efek Indonesia selama periode 2022-2024. Sampel dipilih menggunakan metode purposive sampling dan diperoleh 38 perusahaan dengan total 114 data observasi. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA) dengan pendekatan data panel menggunakan program EViews 13. Hasil penelitian menunjukkan bahwa Capital Intensity berpengaruh terhadap tax avoidance, sedangkan Institutional Ownership tidak berpengaruh terhadap tax avoidance. Selain itu, firm size tidak mampu memoderasi pengaruh Capital Intensity maupun Institutional Ownership terhadap tax avoidance. Rekomendasi dari penelitian ini adalah bagi peneliti selanjutnya untuk memperluas objek penelitian pada sektor lain, memperpanjang periode penelitian, menambahkan variabel kontrol, serta menggunakan proksi pengukuran tax avoidance yang berbeda.
Analisis Penerapan Sistem Coretax dalam Mendukung Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi di PT X Puji Lestari; Tresno Eka Jaya; Rochma Sudiati
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.05

Abstract

This study examines how coretax is applied to Article 21 Income Tax administration and reporting at PT X, focusing on user perceptions and system performance. A qualitative case study was conducted using semi-structured interviews, closed questionnaires, observation, and document review. Four informants and twenty-two individual taxpayers with direct experience of coretax participated in the study. Interview findings were processed through data reduction, data presentation, and verification, while questionnaire responses were summarized descriptively. The findings indicate that coretax is used across employee data management, electronic withholding slip preparation, periodic tax reporting, and annual return support. Integrated tax information helps simplify administrative work and provides useful reporting data. Nevertheless, unstable access, slow response, and users' dependence on assistance remain notable obstacles. Strengthening technical reliability, service responsiveness, and practical user guidance is necessary to support more independent and accurate tax compliance.
Edukasi Pajak Berbasis Kearifan Lokal Menuju SDGs 4 Berkualitas Rochma Sudiati; Surya Anugrah; Benyamin Suwondo; Virgiawan Virgiawan
Jurnal Bersama Pengabdian Kepada Masyarakat (SAMAMAS) Vol. 1 No. 3 (2025): September 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/samamas.v1i3.317

Abstract

This community service program aims to improve vocational school students' understanding of taxation through education based on local wisdom integrated with digital literacy. This activity was carried out at SMK Negeri 11 Bekasi using an interactive training approach and digital taxation simulations such as e-Filing and e-Billing. The program also integrates local values such as mutual cooperation, social justice, and collective responsibility to provide a relevant social context regarding the importance of taxes. The evaluation results obtained from this activity show a significant positive impact on students' understanding. The role and support of SMK Negeri 11 Bekasi facilitated the smooth running of this activity. Additionally, there has been a positive change in students' attitudes and interest in the world of taxation, including career interest in this field. This approach supports the achievement of SDG 4 (quality education) through partnerships between universities, schools, and the community, and plays a role in creating a young generation that is tax-aware and digitally literate.
Perancangan Sistem Informasi Akuntansi Berbasis Chart of Account Dalam Penyusunan Laporan Keuangan TK Melati Hilmun Azzahro; Indra Pahala; Rochma Sudiati
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 8 (2026): IJEMA - Agustus 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Pengelolaan keuangan organisasi nonlaba membutuhkan pencatatan yang akurat, transparan, dan sesuai standar akuntansi. Pada TK Melati, pencatatan masih dilakukan secara manual sehingga berisiko menimbulkan kesalahan, keterlambatan pelaporan, dan kurang optimalnya transparansi pengelolaan dana. Penelitian ini bertujuan merancang Sistem Informasi Akuntansi berbasis Chart of Account menggunakan Microsoft Excel untuk mendukung pencatatan transaksi dan penyusunan laporan keuangan sesuai ISAK 335. Metode pengembangan yang digunakan adalah Waterfall melalui tahap analisis kebutuhan, perancangan, dan implementasi. Data diperoleh melalui observasi, wawancara, dan studi literatur. Sistem mengintegrasikan Chart of Account, formula, dan fungsi Excel sehingga transaksi pada jurnal umum dapat diolah secara otomatis menjadi buku besar, neraca saldo, jurnal penyesuaian, dan laporan keuangan. Hasil perancangan menunjukkan bahwa sistem mampu menghasilkan laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, dan laporan arus kas sesuai ISAK 335. Sistem ini dapat meningkatkan ketepatan, efisiensi, transparansi, dan akuntabilitas pengelolaan keuangan serta mengurangi risiko human error. Keterbatasan sistem terletak pada belum tersedianya penyimpanan data lintas periode dan penyusunan CALK, sehingga kedua aspek tersebut dapat menjadi pengembangan pada penelitian selanjutnya sesuai kebutuhan organisasi
PPN PMSE dan E-Service Quality terhadap Keputusan Pembelian Spotify dimoderasi Gaya Hidup Nisya Dwi Rahayu; Tresno Eka Jaya; Rochma Sudiati
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.13

Abstract

This study aims to examine and analyze the influence of the implementation of Value-Added Tax on Electronic Commerce (VAT on E-Commerce) and e-service quality on the decision to purchase Spotify services, with lifestyle as a moderating variable. The research method used was a quantitative approach utilizing questionnaire data distributed to students currently enrolled in the Greater Jakarta area (Jabodetabek). The data were collected via social media platforms, namely Instagram, WhatsApp, X, and TikTok. This study utilized 172 samples. The data analysis technique employed was inferential analysis using SmartPLS 4.0. The results indicate that the implementation of PPN PMSE and e-service quality have a positive and significant influence on the decision to purchase Spotify services, while lifestyle was not found to moderate the influence of PPN PMSE on the purchase decision or the influence of e-service quality on the purchase decision.
Analysis of The Implementation of The CIPP Evaluation Model in The LPDP Affirmation Scholarship Program Aquila Dyah Kayara; Adam Zakaria; Rochma Sudiati; Fahdiansyah Putra
JURNAL DINAMIKA MANAJEMEN DAN BISNIS Vol. 8 No. 2 (2026): Jurnal Dinamika Manajemen dan Bisnis
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jdmb.v8i2.69955

Abstract

This study evaluates the Affirmative Scholarship Program administered by the Indonesian Endowment Fund for Education Agency (LPDP) using the CIPP (Context, Input, Process, Product) evaluation model from a Good Governance perspective. It also identifies the supporting and inhibiting factors affecting program implementation and proposes recommendations for improvement. A qualitative case study approach was employed at the LPDP Office in Jakarta. Data were collected through semi-structured interviews and document analysis involving seven informants, including program administrators, active scholarship recipients, alumni, and a representative of the Indonesia Scholarship Center. Data credibility was ensured through source and technique triangulation and analyzed using the Miles and Huberman interactive model. The findings indicate that the program addresses relevant educational needs and is supported by a strong regulatory framework. The endowment fund financing scheme provides adequate resources; however, support interventions are concentrated after the selection process, while the major challenges faced by affirmative applicants occur during the pre-selection stage. Program implementation is generally systematic and accountable, although weaknesses remain in monitoring the geographical distribution of alumni returning to their target regions. The number of scholarship recipients increased from 1,530 in 2022 to 2,626 in 2024, generating multidimensional impacts beyond academic achievement. The study recommends strengthening pre-selection assistance, improving the geographical dimension of the alumni monitoring system, expanding cross-sector partnership-based outreach, broadening scholarship opportunities for vocational education, and enhancing support for scholarship recipients with disabilities.
Co-Authors Amelia Fajri Anisa Putri Isnaini Annastacia Andira Aquila Dyah Kayara Benyamin Suwondo Dwi Handarini Dwi Ratna Sari Fahdiansyah Putra Hera Khairunnisa Hilmun Azzahro Indra Pahala Nisya Dwi Rahayu Nuramalia Hasanah Petrolis Nusa Perdana, Petrolis Nusa Puji Lestari Surya Anugrah Tresno Eka Jaya Virgiawan Virgiawan Zakaria, Adam