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PENGARUH OPINI AUDIT, PERINGKAT KAP, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN AUDITOR SWITCHING SEBAGAI VARIABEL MEDIASI Sanulika, Aris
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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This research is structured to analyze how Influence of Audit Opinion, Firm Size, Company Size Profitability To Company Value With Switching Auditor As Variable Mediation.The research methodology used using explanatory causality method and using secondary data. Sample selection using purposive sampling method and sample used amounted to 25 companies with rentng time 2008-2014.Based on the result of the audit opinion t test 2,235 with the significance level 0.027 smaller than 0.05. KAP threshold size variable 0.711 with significance level 0,478 greater than 0,05. Variable size of company titung 4,127 with significance level 0,00 less than 0,05. The profitability variable is tcal 4.00 with the significance level 0.00 is less than 0.05. Switcing Auditor Variable tcal -1,892 with 0.061 significance level greater than 0.05. Although the switching auditor directly does not affect the firm's value, the audit opinion variables, KAP size, firm size and profitability to firm value are mediated by the Switching Auditor. The value of the company to increase this means investors' confidence in the company is increasing due to the change of both big four and non big four auditors but the results of his unqualified opinion

PENGARUH OPINI AUDIT, PERINGKAT KAP, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN AUDITOR SWITCHING SEBAGAI VARIABEL MEDIASI Sanulika, Aris
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 1 No. 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v1i4.168

This research is structured to analyze how Influence of Audit Opinion, Firm Size, Company Size Profitability To Company Value With Switching Auditor As Variable Mediation.The research methodology used using explanatory causality method and using secondary data. Sample selection using purposive sampling method and sample used amounted to 25 companies with rentng time 2008-2014.Based on the result of the audit opinion t test 2,235 with the significance level 0.027 smaller than 0.05. KAP threshold size variable 0.711 with significance level 0,478 greater than 0,05. Variable size of company titung 4,127 with significance level 0,00 less than 0,05. The profitability variable is tcal 4.00 with the significance level 0.00 is less than 0.05. Switcing Auditor Variable tcal -1,892 with 0.061 significance level greater than 0.05. Although the switching auditor directly does not affect the firm's value, the audit opinion variables, KAP size, firm size and profitability to firm value are mediated by the Switching Auditor. The value of the company to increase this means investors' confidence in the company is increasing due to the change of both big four and non big four auditors but the results of his unqualified opinion

STRATEGI LAPORAN KEUANGAN UMKM TANGERANG SELATAN MELALUI SI-APIK Sanulika, Aris; Hidayati, Wahyu Nurul; Tofiq, Tri Agung; Ambarwati, Ambarwati
Jurnal Pengabdian Sosial Vol 1 No 1 (2021): JURNAL PENGABDIAN SOSIAL
Publisher : Universiitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/.v1i1.9817

ABSTRACT The community service activity aims to assist UMKM in overcoming problems with recording financial statements. As for the form of activities in the implementation of community service with the theme of financial accounting. The results of the PKM implementation were to add to their knowledge in the field of accounting and financial statement. South Tangerang UMKM participants were very enthusiastic about the material they got from Pamulang University accounting lecturers. Participants could immediately practice bookkeeping through the SI-APIK application. The response of the participants was very good and happy because it was greatly helped in learning about financial recording. The importance of managing the financial aspects of the business makes UMKM aware that income must be rotated so that the business continues. PKM activities should be encouraged and made as attractive as possible in order to attract more UMKM participants in South Tangerang, to expand the coverage of the material area so that participants can gain more insight. Keywords: Financial Statement, SI-APIK, UMKM. ABSTRAK Tujuan kegiatan pengabdian kepada masyarakat ini adalah membantu UMKM dalam mengatasi persoalan-persoalan pencatatan laporan keuangan. Adapun bentuk kegiatan dalam pelaksanaan pengabdian kepada masyarakat dengan tema akuntansi keuangan. Hasil pelaksanaan PKM adalah menambah ilmu mereka di bidang akuntansi, pencatatan keuangan.Para peserta UMKM Tangerang Selatan yang sangat antusias dengan materi yang mereka dapatkan dari dosen-dosen akuntansi Universitas Pamulang, Para peserta dapat langsung mempraktekan pembukuan melaui aplikasi SI-APIK. Respon para peserta sangat baik dan senang karena sangat terbantu dalam pembelajaran tentang pencatatan keuangan. Pentingnya pengelolaan aspek keuangan usaha membuat para UMKM sadar bahwa pendapatan harus di putar agar usaha terus maju. Kegiatan PKM kedepannya agar digalakan dan dibuat semenarik mungkin agar dapat menjaring lebih banyak lagi peserta UMKM di Tangerang Selatan, perluasan jangkauan cakupan wilayah materi bisa lebih diperluas sehingga peserta dapat memperoleh wawasan lebih banyak. Kata Kunci: Laporan Keuangan, SI-APIK, UMKM.

BIMBINGAN SPT OP PADA UMKM RPM Hidayati, Wahyu Nurul; Sanulika, Aris; Tofiq, Tri Agung; Ambarwati, Ambarwati
Jurnal Pengabdian Sosial Vol 1 No 2 (2021): JURNAL PENGABDIAN SOSIAL
Publisher : Universiitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/.v1i2.12978

Abstract One form of obedience in paying taxes is to have a NPWP and tax report. The purpose of this community service activity is to provide understanding to businessmen or UMKM in Karawaci. This activity explains the tax problems in their business. The results of this activity are first, businessmen have increased understanding of the procedures for submitting e-fin application forms. Second, the businessmen being able to register and activate e-filling accounts in reporting PPh OP 1770s. Third, the businessmen being able to apply online SPT filling in e-filling, so that business actors can carry out PPh 1770s reporting through e-filling. This community service activity can improve the community values in tax accounting (economics). The socialization of the annual SPT PPh OP 1770s reporting through e-filing received a positive response for businessmen. Businessmen or UMKM also get new insights regarding tax reporting, so they can become good citizens. They can doing their tax obligations. Keywords: E-filing, SPT Tahunan, PPh OP, and Tax Report. Abstrak Salah satu bentuk ketaatan dalam membayar pajak adalah dengan memiliki NPWP dan melapor SPT setiap tahunnya. Tujuan dari kegiatan Pengabdian Kepada Masyarakat ini adalah untuk memberikan pemahaman kepada para pelaku usaha atau UMKM di Karawaci mengenai permasalahan perpajakan yang mereka hadapi, Hasil dari kegiatan ini adalah pertama, para pelaku usaha mengalami peningkatan pemahaman tata cara pengajuan formulir permohonan e-fin. Kedua, pelaku usaha mampu melakukan registrasi serta mengaktivasi akun e-filling dalam pelaporan PPh OP 1770s. Ketiga, pelaku usaha mampu menerapkan pengisian SPT online dalam e-filling, sehingga para pelaku usaha dapat menyelenggarakan pelaporan PPh 1770s melalui e-filling. Kegiatan Pengabdian Kepada Masyarakat ini dapat meningkatkan tatanan nilai masyarakat dibidang ilmu akuntansi perpajakan (ekonomi). Sosialisasi pelaporan SPT tahunan PPh OP 1770s melalui e-filing mendapat respon positif bagi pelaku usaha. Pelaku usaha atau UMKM juga mendapat wawasan baru mengenai pelaporan perpajakan, sehingga mereka dapat menjadi warga negara yang baik yaitu melaksanakan kewajiban perpajakannya. Kata Kunci: E-filing, SPT Tahunan, PPh OP, dan Perpajakan

EDUKASI PENGETAHUAN PERPAJAKAN BAGI UMKM PADA PONDOK PESANTREN LEMBAGA BINA SANTRI MANDIRI Nursita, Meta; Khuluqi, Khusnul; Sanulika, Aris; Napisah, Napisah; Jelanti, Desi
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i1.17079

Pesatnya UMKM di Indonesia memiliki peran penting dalam meningkatkan pendapatan masyarakat, penyerapan tenaga kerja serta meningkatkan perekonomian di Indonesia. Hal ini tidak menutup kemungkinan walaupun Indonesia masih menjadi bagian dari Pandeic Covid-19. Namun, dilihat dari sektor perpajakan, UMKM belum mencerminkan kontribusi yang besar bagi perekonomian Indonesia. Padahal pajak merupakan kontribusi kepada negara yang harus dilakukan baik oleh individu atau perorangan dan bagi yang memiliki usaha atau bisnis. Hal ini disebabkan rendahnya pemahaman tentang konsep dasar perpajakan, hak dan kewajiban perpajakan bagi UMKM, serta penggunaan aplikasi terkait kewajiban perpajakan UMKM. Dalam upaya meningkatkan jumlah wajib pajak UMKM agar dapat memberikan kontribusi di bidang perpajakan adalah dengan memberikan penyuluhan, sosialisasi dan edukasi yang meliputi konsep dasar perpajakan mengenai identitas kepemilikan wajib pajak yaitu Nomor Pokok Wajib Pajak (NPWP), penerapan proses sampai pada implementasi mengenai pendaftaran NPWP bagi para pelaku UMKM.

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