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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Syntax Literate : Jurnal Ilmiah Indonesia IKRA-ITH ABDIMAS DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Journal of Contemporary Accounting Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences E-Amal: Jurnal Pengabdian Kepada Masyarakat COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Journal Research of Social Science, Economics, and Management
Ratna Hindria Dyah Pita Sari
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Inklusi Pajak PP No. 23 Tahun 2018 PPh Final Bagi UMKM Ciracas Dyah Pita Sari, Ratna Hindria; Nugraheni, Ranti; Miftah, Munasiron
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 4, No 2 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/jd.v4i2.463

Abstract

Saat ini perkembangan jumlah Usaha Mikro, Kecil, dan Menengah (UMKM) semakin meningkat, mencapai 60 juta di seluruh wilayah Indonesia. UMKM sendiri bertujuan untuk menumbuhkan dan mengembangkan usahanya dalam rangka membangun perekonomian nasional berdasarkan demokrasi ekonomi yang berkeadilan.Perkembangan pesat jumlah UMKM di Indonesia saat ini ternyata tidak selaras dengan jumlah penerimaan pajak dari UMKM. Kesadaran dan kepatuhan pajak juga menjadi salah satu penyebab masih kecilnya penerimaan pajak dari sektor UMKM. Pengetahuan mengenai perpajakan masih kurang dipahami oleh para pelaku UMKM.  Penting adanya pemahaman aturan tentang pajak final untuk penghasilan bruto tertentu berikut juga teknis perpajakannya. Kecamatan Ciracas merupakan salah satu kecamatan yang ada di Wilayah Jakarta Timur. UMKM di wilayah Ciracas cukup banyak dan berada di bawah pengawasan Suku Dinas Koperasi dan Usaha Kecil Menengah serta perdagangan di wilayah Jakarta Timur.  Para pelaku UMKM di Ciracas masih belum memahami tentang pajak final untuk penghasilan bruto tertentu yang seharusnya telah dipahami oleh mereka selaku wajib pajak. Berdasar permasalahan di atas, kami tim pengabdi ingin memberikan sosialisasi dan penjelasan bagi para pelaku UMKM di Ciracas terkait implementasi atas dikeluarkannya PP No 23 tahun 2018 tentang Pajak Penghasilan atas Penghasilan dari Peredaran Bruto Tertentu sebagai pengganti atas PP No 46 Tahun 2013. Dengan adanya kegiatan ini diharapkan mampu memberikan sumbangsih bagi pemerintah dalam upaya meningkatkan pendapatan pajak serta mendukung program yang digalakkan oleh Direktorat Jenderal Pajak (DJP) agar pemahaman bagi para wajib pajak semakin baik dan hal tersebut dapat berdampak pada tingkat kepatuhan wajib pajak.Kata kunci—UMKM, Pajak Final 
The Effect Of Audit Tenure, Company Size, Audit Firm's Reputation On Audit Quality Nasuci, Kinanti Putri; Sari, Retna; Sari, Ratna Hindria Dyah Pita
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.391

Abstract

This study aims to determine the effect of audit tenure, company size, and KAP's reputation on audit quality. The theory used in this research is agency theory. This research used quantitative research method. This data collected was secondary data by documentation and literature study. The sample used in this study was manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2015 – 2018. The sample of this study amounted to 128 observational data from 32 companies chosen by purposive sampling method. The analysis used logistic regression analysis. The results showed audit tenure and KAP's reputation have a significant effect on audit quality, while firm size has no significantly effect on audit quality. Keywords: Audit Quality, Audit Tenure, Company Size, KAP Reputation
Penyusunan Laporan Keuangan Sebagai Pendukung Pengembangan Permodalan UMKM yang Tergabung dalam WPMI Masripah Masripah; Dianwicaksih Arieftiara; Retna Sari; Ratna Hindria Dyah Pita Sari
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 1 No. 2 (2021): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (705.698 KB) | DOI: 10.59141/comserva.v1i2.8

Abstract

Wanita Pengusaha Muslimah Indonesia (WPMI) adalah suatu organisasi yang menjadi wadah para pelaku UMKM dan dikelola oleh wanita yang tersebar di seluruh Indonesia. Salah satu kendala yang dialami para anggota WPMI dalam menjalankan usahanya adalah sulitnya perolehan modal dalam upaya mengembangkan usaha mereka. Untuk itu, perlu adanya suatu platform yang dapat menjadi mediator antara UMKM dengan para investor sehingga dapat membantu permodalan usaha UMKM. Agar para investor dapat memahami kinerja pengusaha, maka para pelaku UMKM harus dapat menyajikan laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan (SAK) EMKM. Laporan keuangan ini nantinya dapat menunjukkan bagaimana pengelolaan keuangan UMKM sebagai bahan penilaian dari para calon investor. Selain itu, laporan keuangan yang telah disusun dapat juga digunakan sebagai landasan dalam upaya menjalankan kewajiban perpajakannya. Solusi yang ditawarkan oleh pengabdi adalah pelatihan penyusunan laporan keuangan berdasarkan SAK EMKM dan seminar bersama OperBisnis sebagai salah satu mediator antara pelaku UMKM dengan calon investor dalam mendukung permodalan.
Free cash flow, ownership structure, and capital structure: Impact on agency cost Yoga Khomaini Aditya; Husnah Nur Laela Ermaya; Ratna Hindria Dyah Pita Sari
Journal of Contemporary Accounting Volume 2 Issue 2, 2020
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol2.iss2.art1

Abstract

The difference in interests between investors and company managers creates a conflict of interest, so in this case, a solution is needed to reduce this problem, namely by issuing an agency cost. This study was conducted to determine the effect of free cash flow, managerial ownership, outsider block ownership, and capital structure on agency costs in Indonesia. The population in this study were all non-financial sector companies that have been listed on the Indonesia Stock Exchange for the 2014-2018 period using multiple regression analysis techniques. The results of this study explain that free cash flow, managerial ownership, and capital structure have a significant positive effect on agency cost. Meanwhile, ownership of an outsider block does not affect agency cost. This study contributes to the science of corporate governance, especially the mechanism for reducing agency costs, and contributes to the non-financial companies themselves to reduce agency costs with manager or manager ownership programs and the right decisions in the use of corporate debt.
MENUMBUHKAN MINAT DAN MOTIVASI CALON AKUNTAN DALAM PENINGKATAN KOMPETENSI MELALUI SERTIFIKASI AKUNTANSI Akhmad Saebani; Masripah Masripah; Ratna Hindria Dyah Pita Sari; Praptiningsih Praptiningsih
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perkembangan teknologi informasi akuntansi yang semakin maju guna mendukung penyediaan laporan keuangan memberikan dampak terhadap tuntutan profesionalitas para akuntan. Akuntan selain harus memahami konsep dan standar akuntansi, juga harus dapat mengoperasikan software akuntansi. Dengan demikian, tujuan abdimas ini yaitu melalui webinar diharapkan dapat menumbuhkan minat dan motivasi murid-murid di SMKN 20 Jakarta sebagai calon akuntan dalam menguasai pengoperasiaan software akuntansi dan didukung dengan sertifikasi akuntansi. Metode yang digunakan yaitu penyampaian materi, sosialisasi dan diskusi. Dapat ditarik hasil dari abdimas ini yaitu perlu dipersiapkan sejak dini bagi para akuntan agar memiliki kemampuan mengoperasikan software akuntansi sebelum memasuki dunia kerja. Dan para murid SMK merupakan generasi muda sebagai calon akuntan profesional di masa depan. Pengetahuan terkait sertifikasi harus sudah dipahami sejak dini.
PENDAMPINGAN IMPLEMENTASI TINDAK LANJUT PP NO. 23 TAHUN 2018 BAGI PELAKU USAHA BERBENTUK KOPERASI, PERSEKUTUAN KOMANDITER, DAN FIRMA BAGI UMKM DI KECAMATAN CIPAYUNG JAKARTA TIMUR Ekawati Jati Wibawaningsih; Lidya Primta Surbakti; Ratna Hindria Dyah Pita Sari; Munasiron Miftah; Ranti Nugraheni
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2: Mei 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of community service activities is to provide assistance for implementation PP No 23 tahun 2018 regarding tax reporting for MSME members. With this assistance, it is hoped that MSME members have knowledge and skill about calculating and reporting taxes for their businesses. With the knowledge and skills of MSMEs, they can calculate how much tax they have to pay, as well as how to report taxation in maintaining the going concern of their business. The training activities were carried out for MSMEs at the Cipayung sub-district office, East Jakarta. The participants of this assistance are members of MSMEs and also Jakpreneur members in East Jakarta District. This assistance is carried out by lecturers from the accounting study program at UPN Veteran Jakarta (UPNVJ) and is also assisted by students UPNVJ.
Tax Aggressiveness of Manufacturing Companies Listed on Indonesia Stock Exchange for the 2018-2020 Period Lilis Kamilah; Ratna Hindria Dyah Pita Sari
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6811

Abstract

The present study aims to examine and determine the effect of executive compensation, executive Characteristics, and the audit committee on tax aggressiveness (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for 2018-2020 period). The population comprises of 193 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period with a sample consisting of 47 companies. The samples were selected using purposive sampling with quantitative research technique and panel data. The data were analyzed using a multiple regression technique in STATA 16 version. The measurements of tax aggressiveness include Conforming Tax Avoidance and non-Conforming Tax Avoidance. The results showed that executive Characteristics and executive compensation had a negative impact on tax aggressiveness as measured by conforming tax avoidance. Meanwhile, audit committee had no impact on tax aggressiveness as measured by Conforming Tax Avoidance. Executive compensation had a positive impact on tax aggressiveness as measured by non-conforming tax avoidance, and audit committee had a negative impact on tax aggressiveness. However, executive Characteristics had no impact on tax aggressiveness as measured by Non-Conforming Tax Avoidance.
The Effect Of Audit Tenure, Company Size, Audit Firm's Reputation On Audit Quality Kinanti Putri Nasuci; Retna Sari; Ratna Hindria Dyah Pita Sari
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.391

Abstract

This study aims to determine the effect of audit tenure, company size, and KAP's reputation on audit quality. The theory used in this research is agency theory. This research used quantitative research method. This data collected was secondary data by documentation and literature study. The sample used in this study was manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2015 – 2018. The sample of this study amounted to 128 observational data from 32 companies chosen by purposive sampling method. The analysis used logistic regression analysis. The results showed audit tenure and KAP's reputation have a significant effect on audit quality, while firm size has no significantly effect on audit quality. Keywords: Audit Quality, Audit Tenure, Company Size, KAP Reputation
Pemberdayaan Pengusaha Batik sebagai Penggerak Perekonomian di Desa Pabean Udik Kabupaten Indramayu Ratna Hindria Dyah Pita Sari; Erna Hernawati; Masripah Masripah; Praptiningsih Praptiningsih
IKRA-ITH ABDIMAS Vol 6 No 1 (2023): IKRAITH-ABDIMAS Vol 6 No 1 Maret 2023
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikra-ithabdimas.v6i1.2386

Abstract

The batik entrepreneurs in Pabean Udik Village are not optimal in developing their businessbecause of problems related to production and marketing. Entrepreneurs do not understand theexact capital cost calculation system and have not made financial reports that are in accordancewith accounting rules. This causes the determined selling price to often experience errors indetermining the cost of goods sold (COGS) which has an impact on the amount of gross profit. Inaddition, batik entrepreneurs do not pay attention to product marketing techniques, and do not evenhave a special concept in packaging their products. Based on the initial visit of the communitydedication team, the fact that the craftsmen only use plastic bags in packaging their products.However, this seems to be due to the fact that batik entrepreneurs have just risen since their businesshas decreased due to the Covid-19 pandemic. So they focus their business capital on product rawmaterials, not for packaging. Entrepreneurs also do not conduct online promotions or sales to invitebuyers. They only market by word of mouth and maintain their customers. With these problems, apersuasive approach and training are needed that are easily understood by batik entrepreneurs withall their limitations so that the services they carry out provide progress for the business managementsystem for batik entrepreneurs in Pabean Udik Village. The method of implementing this serviceconsists of surveys, interviews, and observations. Economic empowerment is carried out by trainingbatik entrepreneurs in Pabean Udik Village regarding basic accounting, introduction of quality raw materials, attractive product design and selling, as well as business digitization with training on theuse of marketplaces. With this training, it is hoped that batik entrepreneurs can apply the knowledgegained and be useful for the implementation of their business operations
Tax Avoidance: Analisis Earnings Mangement dan Capital Intensity dimoderasi Sales Growth Ratna Hindria Dyah Pita Sari; Ahmad Rifaldi
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.4578

Abstract

Abstract This research is motivated by a decrease in the realization of taxes received in Indonesia in the 2017-2019 period. The decrease in tax realization is indicated by the existence of tax avoidance actions carried out by companies, especially in manufacturing companies that have been listed on the Indonesia Stock Exchange by adding fixed assets and earnings management, so that it can be formulated that how the influence of earnings management and capital intensity on tax avoidance is moderated by sales growth. This study aims to examine the effect of earnings management and capital intensity on tax avoidance with sales growth as a moderating variable. This study uses a sample, namely manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used in this study, namely the purposive sampling method with the acquisition of a sampling of 123 samples. The data analysis technique used in this study uses multiple regression analysis and moderation regression analysis with results showing that earnings management and capital intensity have a significant effect on tax avoidance. Meanwhile, sales growth cannot moderate earnings management and capital intensity on tax avoidance. Kata Kunci :
Co-Authors Ahmad Rifaldi Ayunita Ajengtiyas Saputri Mashuri Dianwicaksih Arieftiara Ekawati Jati Wibawaningsih Erna Hernawati Husnah Nur Laela Ermaya Kinanti Putri Nasuci Lidya Primta Surbakti Lilis Kamilah Masripah Masripah Masripah Miftah, Munasiron Miftah, Munasiron Nasuci, Kinanti Putri Praptiningsih Praptiningsih Ranti Nugraheni Retna Sari Saebani, Akhmad Sari, Retna Yoga Khomaini Aditya