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All Journal Jurnal Akuntansi dan Pajak Jurnal Akuntansi dan Bisnis Abdi Laksana JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Muhammad Syafiqurrahman
Universitas Sebelas Maret
Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Related Party Transactions and Tax Avoidance: Study on Mining Company in Indonesia Dwi Sri Rezeki; Wahyu Widarjo; Eko Arief Sudaryono; Muhammad Syafiqurrahman
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.817 KB) | DOI: 10.20961/jab.v21i2.689

Abstract

This study aims to provide empirical evidence of the effect of related party transactions on tax avoidance on mining sector companies listed in the Indonesia Stock Exchange. The research sample consists of 73 observations. We used Discretionary Permanent Book Tax Differences to measure the ratio of tax avoidance and used the composite value of the merging of sales, purchase, liability and receivable to related party through principal component analysis to measure related party transactions variables. The results of panel regression analysis show that related party transactions has a positive and significant effect on Discretionary Permanent Book Tax Differences. These results are consistent after re-testing by using a variable measurement of different tax avoidance, namely the Cash Effective Tax Rate. Furthermore, the results of the analysis per component of related party transactions show that only receivable transactions have a significant effect on tax avoidance. This study results indicate that in the taxation context, company policy in related party transactions is not conducted partially per component. Company management is likely to use all of the related party transactions methods so that the tax avoidance practices are not easily detected by stakeholders, particularly revenue officers.
METODE PEMASARAN ON LINE UNTUK MENINGKATKAN PENJUALAN EKSPOR ROTAN DI DESA TRANGSAN GATAK SUKOHARJO Sri Suranta; Sulardi Sulardi; Muhammad Syafiqurrahman
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2020): Edisi Januari
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.039 KB) | DOI: 10.32493/al-jpkm.v1i1.4011

Abstract

The purpose of community service carried out by the UNS Team was to assist Small and Medium Enterprises (SME), especially Wayan Rotan SME and Tiga Warna Rotan SME in order to increase the sale of rattan products to exports. The problem faced by the two SMEs is the sale of rattan products that have not been optimal because the marketing methods carried out are still conventional. The methods used in implementing this activity are: the procurement of online marketing facilities, including notebooks, and modems, making websites as a means of online marketing, and conducting training related to online marketing. The result of service that has been done is increasing sales of rattan products by 38%.Keywords: Export, On Line Marketing, Trangsan
TATA KELOLA JURNAL ILMIAH DAN STRATEGI PENINGKATAN PERINGKAT AKREDITASI Wahyu Widoarjo; Bambang Sutopo; Eko Arif Sudaryono; Muhammad Syafiqurrahman; Juliati Juliati
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 1, No 1 (2020): JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1256.12 KB) | DOI: 10.36600/.v6i1.137

Abstract

Pengabdian masyarakat ini dilatarbelakangi adanya permasalahan tata kelola jurnal ilmiah di Sekolah Tinggi Ilmu Ekonomi (STIE) Atma Bhakti Surakarta. Kurangnya pemahaman pengelola jurnal tentang manajemen jurnal ilmiah dan akreditasi jurnal menyebabkan kualitas penyuntingan dan publikasi belum baik. Hal tersebut mengakibatkan jurnal mendapatkan akreditasi nasional yang masih rendah (sinta 5). Berdasarkan pada permasalahan tersebut, maka tim pengabdian masyarakat berusaha memberikan solusi dengan meningkatkan pemahaman pengelola jurnal (editor dan staf administrasi) tentang strategi tata kelola dan akreditasi jurnla ilmiah. Metode yang digunakan adalah pelatihan dan pendampingan. Tim pengabdian masyarakat telah melakukan pelatihan tata kelola jurnal ilmiah di lokasi mitra. Materi yang disampaikan oleh tim adalah tata kelola jurnal dan strategi peningkatan akreditasi jurnal. Respon pengelola jurnal Riset Manajemen dan Akuntansi terhadap pelaksanaan pelatihan yang dilakukan tim sangat baik. Hal ini terlihat dari jumlah kehadiran peserta yang terdiri dari unsur pimpinan perguruan tinggi sampai dengan pengelola jurnal di lingkungan STIE Atma Bhakti. Pelatihan yang diberikan oleh tim pengabdian masyarakat ini diharapkan dapat membantu pengelola jurnal untuk meningkatkan peringkat akreditasi. Tahapan selanjutnya yang akan dilakukan oleh tim adalah melakukan pendampingan persiapan pengusulan reakreditasi jurnal Riset Manajemen dan Akuntansi. Kata Kunci: Akreditasi jurnal, pelatihan, pendampingan, tata kelola.
Design of Accounting Information System for Cooperative Savings and Loans Unit as Building Stakeholder Trust on Cooperative Management (A Case Study: Sari Rejeki Farmer Group Cooperative in Karanganyar) Andi Asrihapsari; Vidia Ayu Satyanovi; Lina Nur Ardilla; Sri Hanggana; Sri Murni; Santoso Tri Hananto; Muhammad Syafiqurrahman; Renata Zoraifi
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.3699

Abstract

This study aims to develop an accounting information system design for the Savings and Loan Unit of Sari Rejeki Farmer Group Cooperative as a building stakeholder trust for cooperative management. This goal is achieved with the output in the form of a standard operating procedure document for the Savings and Loan Unit of the cooperative, which is designed using Microsoft Visio and Microsoft Word applications in realizing accountability. This study has applied descriptive qualitative research, which describes the object according to the existing conditions. The research data were gathered through case studies, observations, interviews, and literature studies. The structured systems analysis and design for system development were applied in the analysis and system design stages. To complete the steps of structured system development, tools and techniques were required. The tools for system development include pictures, diagrams, or graphs, while act finding was used for the technique. The cooperative accountability was assessed based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 13 of 2015 concerning the implementation of cooperative accountability. The results of this study indicate that the Savings and Loans Unit of Sari Rejeki Farmer Group Cooperative has met the indicators of accountability from the financial aspect, which covers the availability of clear information, transparency, implementation of accounting information systems in the application of SOPs for raising funds and SOPs for disbursing funds that have been properly and adequately integrated. Keywords: accounting information system, standard operating procedure, cooperative savings and loan unit
Co-Authors Andi Asrihapsari Bambang Sutopo Dwi Sri Rezeki EKO ARIEF SUDARYONO Eko Arif Sudaryono Juliati Juliati Lina Nur Ardilla Renata Zoraifi Santoso Tri Hananto Sri Hanggana SRI MURNI Sri Suranta Sulardi Sulardi Vidia Ayu Satyanovi WAHYU WIDARJO Wahyu Widoarjo