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All Journal Jurnal Riset Akuntansi Terpadu WIDYAKALA JOURNAL Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Pemberdayaan Masyarakat Madani (JPMM) JRB-Jurnal Riset Bisnis Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Digital Entrepreneurship and Business (IDEB) Jurnal Pengabdian dan Kewirausahaan Jurnal Abdi Masyarakat Multidisiplin (JAMMU) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Irma Paramita Sofia
Universitas Pembangunan Jaya
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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EMPOWERMENT OF YOUTH TO CREATE DIGITAL CONTENT AS A BRANDING OF RELIGIOUS TOURISM IN LENGKONG KYAI Purwanto, Edi; Syarief, Rachman; Dawan, Anil; Sofia, Irma Paramita; Suprapto, Ratno
Jurnal Pengabdian dan Kewirausahaan Vol 6, No 1 (2022): Jurnal Pengabdian dan Kewirausahaan
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jpk.v6i1.3164

Abstract

This Community Service activity is a follow-up to the results of previous research in Lengkong Kyai village, which is sandwiched between luxury housing in the BSD City area. The activity aims to provide training on content creation, infographics, or graphic design for digital promotional content, which suggests promoting the Raden Aria Wangsakara Cemetery as a religious tourism destination and cultural tourism. The methods of implementing the service are (1) Socialization on the importance of promoting the Lengkong Culture site, (2) Training on creating promotional content concepts, (3) Training on making infographics and designs, (4) Training on creating and managing promotional accounts, (5) Submission of design assets in the form of laptop, (6) Evaluation of program implementation and sustainability. The pre-test and post-test results showed an increase in the understanding of community service participants in the four counseling and training sessions provided. The benefits of this community service result are not only the ability of the community (participants) to create interesting content and graphic designs for the promotion of cultural sites as religious and cultural tourism destinations on social media, but they can use this ability for activities that have a positive impact on their economy. The increasing number of religious and cultural tourism visits to their villages will also positively impact the local community's economy.
Pelatihan Pembuatan Laporan Keuangan Bagi UMKM Sebagai Informasi Untuk Pengambilan Keputusan Sila Ninin Wisnantiasri; Irma Paramita Sofia; Fitriyah Nurhidayah; Karsam Sunaryo
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol 2 No 1 (2018): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ Indexed)
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.213 KB) | DOI: 10.21009/JPMM.002.1.05

Abstract

The purpose of this dedication for Pisangan Village Community through financial statement training for small business in collaboration with partners of Citra Kencana Community is to improve the understanding of partners in making financial report especially income statement. The problem facing partners is not mastering how to create a correct financial statement. The financial statements can be used by partners as a benchmark of business performance and business financial analysis tools. Therefore, the methods used in this activity are: (1) convey material about basic concepts of accounting, (2) convey material about components of income statement, (3) provide business simulation and recording financial statements through educational game business accounting (4) the practice of preparing the business income statement and analysis by the entrepreneur, (5) advising / consulting the profit-loss statement. Besides, regression test is done through event study approach to know the impact of training for knowledge of financial report objectives and understanding of financial reporting from the community after getting the training. The result of this activity is increasing both knowledge and understanding of society in making financial report. This is shown by the direction of a positive and significant relationship between training with community knowledge and understanding. Keywords: Financial statement, Small entrepreneurship, Business analysis
THE IMPACT OF GOVERNANCE EFFECTIVENESS AND COMPANY SIZE ON ENVIRONMENTAL PERFORMANCE Irma Paramita Sofia
EAJ (Economic and Accounting Journal) Vol 2, No 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1761.437 KB) | DOI: 10.32493/eaj.v2i2.y2019.p76-85

Abstract

In making rational decisions, investors need complete, accurate, and timely information. Companies can disclose information such as the implementation of good corporate governance, financial performance, and sustainability report. This research aims to obtain evidence that good corporate governance and corporate size have an effect on environmental performance. We use sustainability reporting disclosure as a proxy for the environmental achievement of the company. This study indicates that (1) good corporate governance has no effects on environmental performance; (2) corporate size has no effects on sustainability report disclosure.  
RELAWAN PAJAK: BAGAIMANA PELATIHAN PAJAK MEMPENGARUHI KEPUASAN WAJIB PAJAK PADA MASYARAKAT URBAN? (STUDI PADA TAX CENTRE UNIVERSITAS PEMBANGUNAN JAYA) Agustine Dwianika; Irma Paramita Sofia
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 2 (2019): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.332 KB) | DOI: 10.32493/keberlanjutan.v4i2.y2019.p1176-1191

Abstract

AbstractIn many countries, taxes are very important for the running of the wheels of government activities. In Indonesia, most of the development budget comes from tax. Therefore tax compliance is very important for the important activities sustainability that have been scheduled. A way to improve tax compliance is to create awareness of taxes early on, continuously and facilitate payment methods or tax reporting by taxpayers. Various ways are carried out by the government to improve taxpayer compliance, including with early tax education and involving young people (millennial) in higher education with the existence of the Relawan Pajak Program (RP). The RP program in the Tax Center (TC) includes several stages, such as  socialization, recruitment, training, placement and service also  ends with evaluation. The survey conducted by this researcher looked at the effectiveness aspects of the training conducted by TC in collaboration with the Direktorat Jendral Pajak (DJP) in the area of urban society. As a result, training for  the effective of RP to help individual taxpayers, but not for corporate taxpayers. So that further, both TC and DJP need to expand the RP training program related to mentoring corporate taxpayer reporting.
PENGARUH KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN WHISTLEBLOWING SYSTEM SEBAGAI VARIABEL MODERASI Irma Paramita Sofia
Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.406 KB) | DOI: 10.35448/jrat.v11i2.4260

Abstract

This study aims to examine the effect of audit commitee on Financial Statement’s integrity. In addition, this study wanted to test whistleblowing policy as a moderating variable on the relationship between audit committee on Financial Statement’s integrity. Independent variables used in this research are audit commitee. Dependent variable used in this research is Financial Statement’s integrity. While the moderation variable used in this research is whistleblowing policy. The sample in this research is banking company with the largest total assets listed on Indonesia Stock Exchange in the period 2014-2016. Analysis of data using multiple linear regression, and to determine the hypothesis used t-test and F-test. The results of this study indicate that audit commitee positively affect Financial Statement’s integrity. Whistleblowing policy is able to moderate the relationship between audit commitee on Financial Statement’s integrity. 
Good Corporate Governance and Earnings Management in Indonesia Irma Paramita Sofia; Verliani Dasmaran
International Journal of Digital Entrepreneurship and Business Vol 2 No 1 (2021): International Journal of Digital Entrepreneurship and Business (IDEB)
Publisher : STIE-JIC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52238/ideb.v2i1.31

Abstract

The purpose of this study was to analyze the effect of audit quality and audit committee on earnings management. The research population is manufacturing companies indexed on the Indonesia Stock Exchange (BEI) in the 2017-2019 period. The sample selection method used was purposive sampling. From population of 180 manufacturing companies, and by selecting certain criteria, a sample of 72 manufacturing companies was obtained. Hypothesis testing is performed using multiple linear regression using statistical software SPSS Version 26. The results of this study confirm that partially, audit quality affects earnings management and audit committee also affects earnings management. Then, hypothesis testing is also carried out simultaneously, and the result is that the quality of the audit and audit committee also affects earnings management. The practical implication of this research is that the quality of the audit and the audit committee can be a reference for investors that can be used as material for consideration in making decisions when investing in potential companies.
Pengaruh Ukuran Perusahaan dan Corporate Governance Terhadap Kinerja Keuangan Dengan Pengungkapan Sustaunability Report Sebagai Variabel Intervening Ananda Muliaturrohmah Ikhwani; Irma Paramita; Karsam Sunaryo
JRB-Jurnal Riset Bisnis Vol 2 No 2 (2019): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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

Abstract

Financial performance can provide an overview of past performance and future prospects of a company. Many companies carry out business activities related to nature but do not disclose sustainability reports. Companies that have a large company size should disclose more information than small companies, including disclosures about the implementation of Corporate Governance and sustainability reports disclosure. With these disclosures of information, it is expected to increase public trust in the company and improve the company's financial performance. This research aims to obtain evidence that company size and Corporate Governance influence financial performance, and the role of Sustainability Report disclosure as mediating the relationship between these variables in nine state-owned enterprises and the mining sector for five years (2013-2017). The results of this study indicate that (1) company size has effects on financial performance; (2) audit committee has effects on financial performance; (3) the board of directors does not affect financial performance; (4) company size has not affect the disclosure of sustainability report; (5) the audit committee has not affect the disclosure of sustainability report; (6) the board of directors has effect the disclosure of sustainability report; and (7) Sustainability Report disclosure can’t mediate the influence between company size/Corporate Governance on financial performance.
PEMANFAATAN SOFTWARE PEMBUKUAN AKUNTANSI SEBAGAI SOLUSI ATAS SISTEM PEMBUKUAN MANUAL PADA UMKM Xena Legina; Irma Paramita Sofia
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol 4, No 2 (2020): JURNAL NERACA
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v4i2.4771

Abstract

Pembukuan merupakan hal yang harus diterapkan oleh para pelaku UMKM. Pembukuan dapat dilakukan baik secara manual maupun komputerisasi. Berdasarkan hasil penyebaran kuesioner, delapan dari sepuluh pelaku UMKM di kawasan Ceger Raya masih menerapkan sistem pembukuan manual. Di mana saat menerapkan sistem tersebut, masih terdapat beberapa permasalahan yang harus dihadapi. Oleh sebab itu, penelitian ini bertujuan untuk menganalisis permasalahan apa saja yang seringkali dihadapi oleh para pelaku UMKM selama menerapkan sistem pembukuan secara manual serta memberikan solusi atas permasalahan tersebut. Metode penelitian yang digunakan adalah deskriptif kualitatif berdasarkan sumber data primer dan data sekunder yang telah diperoleh dengan melakukan penelitian lapangan. Hasil dari penelitian ini adalah memberikan penjelasan mengenai pengarsipan dokumen keuangan yang baik, pencatatan mengenai laporan keuangan, serta panduan menggunakan software pembukuan akuntansi yang dapat membantu para pelaku UMKM dalam mengelola kegiatan usaha yang dijalankan.  
EFEKTIFITAS PERAN KOMITE AUDIT DAN KUALITAS AUDIT DALAM MEMPENGARUHI MANAJEMEN LABA DI INDONESIA Irma Paramita Sofia; Verliani Dasmaran
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v1i2.20

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Kualitas Audit dan Komite Audit terhadap manajemen laba dengan penelitian pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Pengujian hipotesis dilakukan dengan menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa kualitas audit dan komite audit secara parsial berpengaruh terhadap manajemen laba. Dalam penelitian ini variabel kualitas audit dan komite audit secara simultan mempengaruhi manajemen laba
EMPOWERMENT OF YOUTH TO CREATE DIGITAL CONTENT AS A BRANDING OF RELIGIOUS TOURISM IN LENGKONG KYAI Edi Purwanto; Rachman Syarief; Anil Dawan; Irma Paramita Sofia; Ratno Suprapto
Jurnal Pengabdian dan Kewirausahaan Vol 6, No 1 (2022): Jurnal Pengabdian dan Kewirausahaan
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jpk.v6i1.3332

Abstract

This Community Service activity is a follow-up to the results of previous research in Lengkong Kyai village, which is sandwiched between luxury housing in the BSD City area. The activity aims to provide training on content creation, infographics, or graphic design for digital promotional content, which suggests promoting the Raden Aria Wangsakara Cemetery as a religious tourism destination and cultural tourism. The methods of implementing the service are (1) Socialization on the importance of promoting the Lengkong Culture site, (2) Training on creating promotional content concepts, (3) Training on making infographics and designs, (4) Training on creating and managing promotional accounts, (5) Submission of design assets in the form of laptop, (6) Evaluation of program implementation and sustainability. The pre-test and post-test results showed an increase in the understanding of community service participants in the four counseling and training sessions provided. The benefits of this community service result are not only the ability of the community (participants) to create interesting content and graphic designs for the promotion of cultural sites as religious and cultural tourism destinations on social media, but they can use this ability for activities that have a positive impact on their economy. The increasing number of religious and cultural tourism visits to their villages will also positively impact the local community's economy.
Co-Authors Agustine Dwianika Ananda Muliaturrohmah Ikhwani Anil Dawan Arry Eksandy Dawan, Anil Edi Purwanto Farhan Ady Pratama Fitriyah Nurhidayah Karsam Sunaryo Rachman Syarief Ratno Suprapto Rudi Harianto Rudi Harianto Sari, Riski Ulan Sila Ninin Wisnantiasri Syarief, Rachman Verliani Dasmaran Viky Hariyanti Xena Legina