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All Journal KEUNIS Jurnal Akuntansi dan Pajak Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan FINANCIAL : JURNAL AKUNTANSI Prosiding National Conference for Community Service Project Global Financial Accounting Journal Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Robby Krisyadi
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Pengaruh Karakteristik Dewan Perusahaan terhadap Modal Intelektual pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Laurence Laurence
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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Abstract

Modal intelektual merupakan sumber daya tidak berwujud yang dapat meningkatkan daya saing perusahaan melalui penciptaan nilai tambah. Penelitian ini bertujuan untuk mengkaji pengaruh ukuran dewan, dewan independen, dewan eksekutif, rapat dewan, dan penghasilan dewan terhadap modal intelektual perusahaan. Objek dalam penelitian ini adalah perusahaan yang tercatat di Bursa Efek Indonesia (BEI) pada periode 2015 – 2019. Penelitian ini menggunakan sumber data sekunder yaitu laporan tahunan dan laporan keuangan perusahaan. Hasil penelitian menemukan bahwa ukuran dewan dan dewan eksekutif memiliki pengaruh signifikan terhadap modal intelektual. Adapun dewan independen, rapat dewan, dan penghasilan dewan tidak berpengaruh signifikan terhadap modal intelektual.
Penyusunan Bahan Ajar Administrasi Perpajakan Kelas Xi Pada Smks Maitreyawira Tanjungpinang Robby Krisyadi; Miranda Irawan
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Penyebaran virus Covid-19 menyebabkan pelaksanaan proses belajar mengajar sekolah harus dilakukan secara jarak jauh. Hal ini menyebabkan terdapat kesulitan bagi peserta didik yang tidak terbiasa menggunakan media online dalam pembelajarannya. Penyusunan bahan ajar ini dilakukan untuk mempermudah guru sekolah dalam menyampaikan materi pembelajaran dan juga para peserta didik dalam memahami materi pembelajarannya secara mandiri. Adapun hasil dari kegiatan ini ditujukan untuk SMKS Maitreyawira Tanjungpinang. Bahan ajar yang disusun terdiri dari modul dan slide presentasi pembelajaran Administrasi Perpajakan kelas XI yang merujuk pada kompetensi dasar dan indikator pencapaian kompetensi dalam silabus mata pelajaran dari pihak sekolah. Materi pokok yang disampaikan pada bahan ajar untuk setiap bab nya yaitu Konsep Dasar Perpajakan, Wajib Pajak dan Nomor Pokok Wajib Pajak (NPWP), Nomor Pengukuhan Pengusaha Kena Pajak (NPPKP), Bentuk-Bentuk Dokumen Pajak, Pajak Penghasilan (PPh) Pasal 21, Surat Setoran Pajak (SSP), Pajak Penghasilan (PPh) Badan Terutang, serta Pelaporan SPT Tahunan Wajib Pajak Badan. Dengan adanya modul pembelajaran dapat bermanfaat sebagai referensi dalam pemahaman materi secara mandiri oleh para peserta didik, dan adanya slide presentasi dapat digunakan oleh guru pengajar di dalam menyampaikan materi pembelajarannya.
Analisis Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Novilim Novilim
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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The purpose of this research is to analyze the factors that effect tax avoidance on companies listed in Indonesia Stock Exchange. The factors mentioned as independent variables in this study are profitability, audit quality, fiscal loss compensation, capital intensity, firm size, and leverage. Effective tax rate is used as a benchmark of tax avoidance. Determination of the sample in the study using a purposive sampling method by including companies registered in the IDX period of 2015 to 2019. Data on the annual financial reports of companies that have complete financial information are the criteria for collecting research data. The gathered data are then analyzed using a panel regression method with SPSS and Eviews software. The result showed that profitability and audit quality had a positive significant effect on tax avoidance while fiscal loss compensation had a negative significant effect. Meanwhile, the variables of capital intensity, firm size, and leverage do not have an effect on the tax avoidance.
Analisis Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, dan Intensitas Modal terhadap Penghindaran Pajak pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Efri Mulfandi
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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Abstrak The research was conducted to test and analyze the independent variables against the dependent variable. The independent variable consists of company size, leverage, profitability, and capital intensity and the dependent variable is company tax avoidance. The object of this research is a company that has an annual report that is registered and published on the Indonesia Stock Exchange for the period 2015-2019. The sample selected based on purposive sampling technique of 452 companies. The data is then processed with SPSS and Eviews software, which are analyzed using panel regression models. The results obtained by researchers indicate that company size and tax avoidance have a significant positive relationship. Leverage, profitability, and capital intensity variables do not show a significant relationship to tax avoidance.
Perancangan Dan Penerapan Sistem Pencatatan Akuntansi Pada Toko Andi Com Jaya Robby Krisyadi; Novilim Novilim
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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The accounting recording system plays an important role in providing accounting information for a business partner. A general problem that exists in Andi Com Jaya store is lack of an effective and efficient accounting recording system, so that the provision of financial information cannot be maximally known. This program began by directly reviewing the activities of business operations and understanding the business procedure in Andi Com Jaya store. The next phase is creating an accounting system using Microsoft Office Access that suits with the store condition. The accounting system includes transactions for economic activities, operational activities, as well as the accurate financial reports. The completed system then was implemented to Andi Com Jaya store. The accounting recording system which has done designed was successfully implemented to Andi Com Jaya store. Manifested financial information can provide an overview for the owner regarding the store’s financial condition and decision making for future developments in the business ventures.
Pengembangan Media Pembelajaran Digital Administrasi Perpajakan Di SMK Negeri 2 Batam Robby Krisyadi; Ricky Ricky
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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The aim of designing digital-based learning media is to help overcome the obstacles experienced by SMKN 2 Batam which is caused by the COVID-19 pandemic outbreak which has forced teaching and learning activities in schools to be carried out online. This situation of course creates an uncommon feeling for students, parents, and especially teachers due to unpreparedness of facilities, infrastructure and human resources in carrying out teaching and learning activities online. Before starting the design of instructional media, the authors conducted discussion and direct observation with Mrs. Dian as the representative of SMKN 2 Batam to understand the situation and activities of online teaching and learning activities carried out by SMKN 2 Batam. This learning media has been designed to provide modules and power points containing material and practice questions tailored to the KIKD in the Tax Administration subject so that teachers and students only need to use them when online learning and teaching activities are in progress. Through the process of implementing work results, the process of online learning and teaching activities will be better with digital learning media applied at SMKN 2 Batam. These results also show that well-designed learning media will support students in mastering the subject matter during online learning and teaching activities.
Penyusunan Dan Pengembangan Bahan Ajar Perpajakan Untuk SMA Islam Nabilah Robby Krisyadi; Salma Alfiqi
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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The COVID-19 outbreak that hit Indonesia has caused the Indonesian government to issue new policies to carry out online learning and teaching activities. This new policy poses many difficulties, especially for students with the main constraints of learning media that are less interesting and difficult to understand. The preparation and development of teaching materials is aimed at SMA Islam Nabilah with the main goal of simplifying the teaching and learning process. The learning media developed consists of modules, slideshows, and animation videos for grade XI. The material presented refers to the basic competencies from the annual learning syllabus provided by SMA Islam Nabilah. The subject presented includes basic concepts of taxation such as understanding, functions, benefits, to tax rates and their calculations. With modules, slideshows, and video animation learning that has been developed will provide benefits as a reference in the learning process and can be used continuously by the teachers.
Pembuatan Bahan Ajar Pada Mata Pelajaran Administrasi Perpajakan Kelas XII Di SMKN 1 Tanjungpinang Robby Krisyadi; Mariska Ramadana
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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As an important system in education, learning is an interactive space for the building of teacher and student relationships in order to develop self-potential and achieve learning goals. The outbreak of the Coronavirus (COVID-19) in the world, including Indonesia, has made significant changes for all sectors in Indonesia including education. Changes in learning methods from face-to-face to long-distance become a challenge as well as an obstacle to the learning process, not only for teachers but also for students and parents. Therefore, schools need teaching materials that are able to facilitate the distance learning process by making teaching materials. Making digital teaching materials in the form of learning modules is one form of community service. The target of this activity is students majoring in accounting at SMKN 1 Tanjungpinang for the subject of Tax Administration. The output produced from this activity is a learning module equipped with case examples, practice questions, and answer keys. This learning module is expected to make it easier for students during the distance learning process and independent learning and make it easier for teachers to achieve learning goals. It is hoped that this module can continue to be used and developed to support the learning process.
Pengembangan Media Pembelajaran Digital Sebagai Media Pembelajaran Pada Mata Pelajaran Administrasi Perpajakan di SMK Negeri 1 Tanjungpinang Robby Krisyadi; Windy Sjachputri
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Starting from a local case, Covid-19 spread throughout the world one after another, including Indonesia. Since the beginning of 2020, the government issued a policy for teachers and students to carry out teaching and learning activities online while at their respective homes, as a form of prevention for the spread of the Covid-19 outbreak. With the existence of government policies, the learning system which is always implemented face-to-face has changed to have to go through digital media. However, the existence of weaknesses in this learning system can make students bored, less interested, and less interested in carrying out the learning process online. The activity began with an interview with the tax administration subject teacher about the difficulties in the teaching and learning process through digital media. The results of the interview, the authors found the problems faced by students of SMKN 1 Tanjungpinang, especially the Accounting Department, namely the difficulty of understanding the material being taught because they cannot interact directly. Therefore, SMKN 1 Tanjungpinang needs digital teaching materials on Tax Administration that are easy to understand by students at the school. The digital learning media produced from this activity is a module that is expected to help schools carry out teaching and learning activities with digital learning media and help and make it easier for students to understand and obtain alternative teaching materials besides books.
Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance terhadap Perusahaan yang Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Andi Andi
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh antara variabel leverage, intensitas aset tetap, komisaris independen, ukuran dewan komisaris, komite audit, kualitas audit, umur perusahaan, profitability, dan ukuran perusahaan terhadap tax avoidance pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Teknik pemilihan data menggunakan purposive sampling. Sebanyak 264 perusahaan atau 1320 data dijadikan sampel penelitian. Hasil penelitian ini menunjukkan variabel intensitas aset tetap, independen komisaris, komite audit memiliki pengaruh signifikan negatif terhadap tax avoidance. Kualitas audit berpengaruh signifikan positif terhadap tax avoidance. Selain itu, variabel lainnya tidak memiliki pengaruh signifikan terhadap tax avoidance.
Co-Authors Agnes Imelia Chong Andi Andi Caney Anges Efri Mulfandi Elleen Elleen Hendi Hendi Jennifer Meilisa Jeslyn Jeslyn Jessy Jessy Kelly Kelly Laurence Laurence Leondy Rionaldo Mariska Ramadana Marmileni Triana Miranda Irawan Muhammad Taufik Nabila Dea Alifia Nadiah Khairunnisa Artanti Novilim Novilim Noviyanti Noviyanti Nurhalisa Nurhalisa Ricky Ricky Salma Alfiqi Selin Selin Susanti Susanti Windy Sjachputri Yenny Fathia