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All Journal RJABM (Research Journal of Accounting and Business Management) JURNAL PUNDI Abdimisi Padma: Jurnal Pengabdian Kepada Masyarakat JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA)
Suparmin Suparmin
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Public Health Social Sciences Other

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PELATIHAN AKUNTANSI DAPAT MENINGKATKAN KINERJA WIRAUSAHA Satiman Satiman; Suparmin Suparmin; Edon Ramdani; Maharani Maharani; Rahma Wiyanti
Abdimisi Vol 1, No 2 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i2.5587

Abstract

The purpose of this community service is to provide accounting training for the children of the Al-Kamilah Foundation in the form of financial reporting, BEP calculations, etc. so that they are enthusiastic in establishing an independent business. The method of community service is training, seminars, and discussions. The population in this community service activity is 100 children who are under the auspices of the Al-Kamilah Pamulang Foundation. The result of this community service is that all participants can apply accounting theory in their efforts. Keywords: Accounting Training, Entrepreneurship
PENGARUH SKEPTISISME PROFESIONAL, INDEPENDENSI, DAN PENGALAMAN AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT Suparmin Suparmin
RJABM (Research Journal of Accounting and Business Management) Vol 5, No 1 (2021)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.102 KB) | DOI: 10.31293/rjabm.v5i1.5028

Abstract

Pengaruh Skeptisisme Profesional, Independensi, dan Pengalaman Auditor Terhadap Ketepatan Pemberian Opini Audit, This study aims to find evidence of the influence of professional skepticism, independence, and experience of auditors on the accuracy of giving audit opinions. The population in this study were respondents who worked at public accounting firms in Tangerang and South Tangerang. The sampling technique used in this research is convenience sampling, with a total sample of 141 respondents. The statistical method uses Multiple Regression Analysis, with hypothesis testing F test (simultaneous) and T test (partial).The results of this study indicate that professional skepticism, independence, and experience of auditors have a significant effect on the accuracy of giving audit opinions to public accounting firms in Tangerang and South Tangerang.
Sosialisasi Alternatif Bimbingan Belajar di masa Pandemi, Studi Kasus: Bimbingan Belajar Haila Fikri Tangerang Rahma Wiyanti; Satiman; Edon Ramdani; Suparmin Suparmin; Maharani Maharani
PADMA Vol 1 No 2 (2021): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.637 KB) | DOI: 10.56689/padma.v1i2.495

Abstract

Pengabdian Kepada Masyarakat di Bimbingan belajar Haikal Fikri melakukan kegiatan PKM dengan tujuan memberikan sosialisasi kepada orang tua, anak didik dan warga disekitar Bimbel Haikal Fikri berada mengenai pentingnya anak usia pra sekolah dan sekolah dasar memahami pelajaran yang diajarkan disekolah dengan lebih baik. Bimbel diadakan dengan tujuan memberikan tambahan pemahaman akan masalah-masalah/mata pelajaran yang belum atau sulit dikuasai ketika belajar disekolah khususnya di masa pandemi saat ini. PKM ini dihadiri oleh 5 (lima) orang dosen, 20 (dua puluh) peserta didik dan 20 (dua puluh) orang tua/warga. Strategi pemasaran BIMBEL adalah untuk memperkenalkan brand/merk dagang, atau untuk mengenalkan jasa yang ditawarkan. Secara sederhana, tentunya warga lebih memilih tempat lain dengan fasilitas atau sudah diketahui ataupun dipercaya warga sebelumnya. Dengan adanya cara memperkenalkan apa saja jasa yang ditawarkan Bimbingan Haila Fikri, maka diperlukan adanya undangan secara langsung kepada warga sebagai sarana silaturahmi. Hubungan silahturrahmi ini juga diharapkan akan semakin meningkatkan tingkat kepercayaan warga dengan mengenal lebih dekat bagaimana relasi para pengelola dan menjadikannya lebih dekat dengan cara menyenangkan. Selain dengan silahturrahmi akan dikenalkan apa saja yang ditawarkan dalam bimbingan tersebut serta adanya tanya jawab tentang apa saja informasi yang dibutuhkan warga agar mengenal lebih dekat. Acara menjadi menyenangkan mengingat acara tersebut melibatkan putra/putri yang sudah mengikuti bimbingan di Haila
SOSIALISASI PENTINGNYA PAJAK UMKM UNTUK MENINGKATKAN KONTRIBUSI PENDAPATAN NEGARA Edon Ramdani; Satiman Satiman; Suparmin Suparmin
JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA) Vol 1 No 1 (2022): JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA)
Publisher : ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.817 KB) | DOI: 10.58268/adidharma.v1i1.8

Abstract

Tax is one of the sources of state revenue. Through levies/tax levies obtained by the state, the proceeds or funds from the applied taxes are then used to build facilities and infrastructure to support the economy and the welfare of the community. UMKM sector is one of the tax objects that is expected to contribute to state revenue. UMKM have a very large contribution to Indonesia's Gross Domestic Product (GDP), reaching 60% or around Rp. 2 trillion. UMKM are also able to employ as many as 97 percent of the workforce of a total of 64 million in Indonesia. Unfortunately, it contribution to state revenue from taxes is still very small compared to these figures. Based on data from the Directorate General of Taxes at the Ministry of Finance (2019), the contribution of the final PPh of UMKM amounted to Rp. As the name implies, Micro, Small and Medium Enterprises (MSMEs) are businesses with relatively small capital. The main capital of MSMEs is creativity and human resources. Most of them also have bookkeeping or administration which is still less organized and effective. Even so, MSMEs are the foundation of the Indonesian economy. One of the causes of the less tax contribution of MSMEs is because their ability to do books and undergo tax administration is still lacking. This makes it difficult for them to carry out their obligations as taxpayers. In addition, many micro-scale businesses in Indonesia do not understand financial statements and taxation, so the contribution of MSMEs to taxes is still small. Based on this condition, our Accounting Lecturer at Pamulang University took the initiative to socialize the importance of MSME Tax for state income. Our PKM is carried out directly on MSME business actors and the socialization is carried out at the Sate and Duck Soup Culinary Business Hj. Siti, in Sapatan Tangerang. The purpose of this PKM is to provide business actors with a broader understanding of MSME taxes.
Pengaruh Penerapan E-filing, Pemahamn Peraturan Perpajakan dan Sanksi Pajak Terhadap Tingkat Kepatuhan Wajib Pajab Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Serpong Selly Putri Lestari; Suparmin Suparmin
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.498

Abstract

ABSTRACTThis study aims to determine the effect of the application of e-filing, understanding of tax regulations and tax sanctions on the level of compliance of individual taxpayers at the Serpong Pratama Tax Service Office, Tangerang. The type of research used in this study is quantitative research. The source of data used in this study is primary data. The population in this study is individual taxpayers registered at KPP Pratama Serpong, Tangerang. Determination of samples in this study using the simple randome sampling method and obtained data from 130 respondents. Analysis techniques use analysis, namely, validity tests, reliability tests, then classical assumption tests consisting of normality tests, multicollinearity tests and heteroscedasticity tests and multiple linear regression tests. Hypothesis testing uses the coefficient of determination test, F test, and t test. Data analysis using the help of SPSS software version 26. The results of this study show that the application of e-filing, understanding of tax regulations and tax sanctions simultaneously affect taxpayer compliance. Based on the results of the study, the application of e-filing and understanding of tax regulations partially affects taxpayer compliance, while tax sanctions partially do not affect taxpayer compliance.Keywords: Application of E-filing, Understanding of Tax Regulations, Tax Sanctions and Taxpayer Compliance. 
Co-Authors Edon Ramdani Maharani Maharani Rahma Wiyanti Satiman Satiman Satiman Selly Putri Lestari