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All Journal Jurnal Pendidikan Ekonomi Undiksha Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Biodidaktika : Jurnal Biologi dan Pembelajarannya Jurnal Akuntansi dan Pajak IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Buana Akuntansi Tunas Nusantara Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Akuntansi dan Teknologi Informasi Jurnal Pengabdian Masyarakat (ABDIRA) Akuntansi Bisnis & Manajemen (ABM) Jurnal Abdi Panca Marga Parta: Jurnal Pengabdian Kepada Masyarakat Peka: Jurnal Pengabdian Kepada Masyarakat Archive: Jurnal Pengabdian Kepada Masyarakat Jurnal Buana Pengabdian TELL - US JOURNAL

Dian Purnamasari

Universitas Katolik Widya Mandala Surabaya

Author-ID : 372627

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 39 Documents Claim Missing Document

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Pendampingan Pengisian SPT Tahunan Tahun 2021 Bagi Wajib Pajak Orang Pribadi Dian Purnama Sari; Lodovicus Lasdi; Shanti Shanti; Susanna Hartanto; Natalia Kristina
Parta: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/parta.v3i2.3681

Pengabdian masyarakat ini bertujuan untuk membantu membantu Wajib Pajak Orang Pribadi (WPOP) yang mengalami kesulitan dalam melaporkan SPT Tahunan. Metode kegiatan ini adalah melakukan pendampingan dan konsultasi secara langsung kepada WPOP melalui media zoom karena masih dalam masa pandemi. Pendampingan dilakukan untuk masing-masing WPOP. Hasil dari kegiatan ini adalah WPOP dapat melaporkan SPT Tahunan 2021 mereka sesuai dengan perubahan yang terjadi di tahun 2022, dengan benar dan tepat waktu. Pendampingan dan konsultasi juga membantu WPOP untuk mengatasi permasalahan perpajakan yang dialami WPOP.

FUN LEARNING DURING RAMADHAN BY USING ONCE UPON A TIME CARD IN TEACHING NARRATIVE Sari, Dian Purnama
TELL - US JOURNAL Vol 8, No 2 (2022): September 2022
Publisher : Universitas PGRI Sumatera Barat

The purpose of this research is to teach English through a fun and dynamic activity during Ramadhan by using Once Upon a Time card. This learning activity was a part of an effort to increase students’ motivation to speak English in the classroom. This study was investigated through descriptive qualitative research where the researcher using participant observation as instrument. Field note was used to see their engagement in using English in the classroom. The aftereffects of this action demonstrated an expansion in excitement of the students to learn English and increment fearlessness and English talking abilities with regards to adequate vocabulary in regards to the material of telling story in sequence by using Once Upon a Time card. The results of this study are then prescribed as contribution to give Indonesian students one more involvement in speaking English.

IMPLEMENTATION TAX DIGITAL OF CONTENT CREATOR ON TIKTOK SOCIAL MEDIA Christian Gunawan; Dian Purnama Sari
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol. 4 No. 2 (2023): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v4i2.3842

This study aims to determine the application of digital tax on the TikTok platform. This research is qualitative research involving several informants, such as TikTok content creators, TikTok agencies, and tax consultants. This study uses data analysis techniques. The results of this study indicate that content creators are subject to income tax by being treated as freelancers. TikTok content creators can use a calculation norm of 50% to calculate their net income. Their income has been deducted by TikTok, but does not include taxes. The agency also does not collect income tax on TikTok content creators, so there has been no implementation of digital taxes on the TikTok platform. Therefore, content creators on the TikTok platform must carry out their own tax. While carrying out their own tax, content creators experience several difficulties, such as difficulty in understanding complex tax regulations.

MAKNA BIAYA PADA RITUAL NGATURANG CANANG MASYARAKAT BALI Sri Rahayu; Yudi Yudi; Dian Purnama Sari
Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2016.12.7028

Abstrak: Makna Biaya pada Ritual Ngaturang Canang Masyarakat Bali. Studi ini bertujuan mengungkap makna pengeluaran uang pada ritual ngaturang canang oleh masyarakat Bali. Ngaturang canang merupakan ritual meletakkan banten kecil setiap pagi di tempat-tempat suci. Pengelompokan wujud budaya digunakan sebagai metode analisis. Hasil penelitian menemukan bahwa setiap rumah tangga masyarakat Bali mengeluarkan biaya harian untuk membeli canang. Jumlah biaya tergantung kepada jumlah canang yang mengikuti jumlah merajan setiap keluarga. Keluarga tidak berusaha melakukan efisiensi dengan cara menghindari atau mengurangi jumlah canang. Masyarakat Bali memaknai biaya ritual canang bukan sebagai pengorbanan ekonomi, tetapi bermakna syukur untuk mendekatkan diri kepada Tuhan dan menyeimbangkan diri dalam kehidupan.Abstract: The Meaning of Cost in the Ngaturang Canang Ritual Bali. The study aims to reveal the meaning of spending in the Ngaturang Canang Ritual in Bali. Ngaturang Canang is a ritual of placing small offerings in the holy places every morning. Categorisation of cultural forms were utilised as analysis tools. The findings suggest that Balinese households spend some amount daily for the ritual according to the number of merajan in each family. The family never intends to reduce spending in the name of efficieny. The Balinese regards ritual cost of Canang not as economic spending, but as form of gratitude to bring one closer to God and to balance life.

Pengaruh Minat Belajar Peserta Didik terhadap Hasil Belajar Matematika Dian Purnama Sari
Tunas Nusantara Vol 5, No 1 (2023)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jtn.v5i1.4919

In general, mathematics is often seen as difficult by studennts. Thus it be seen from the learning outcomes most of them do not meet the minimum completeness criteria of the school. Of course there are many obstacles including students' learning interest. The purpose of this study is to understand the influence of Pesdik's learning interests on the mathematics learning outcomes of V-B class students at SD Negeri Purwoyoso 04 Semarang. This research is included in quantitative research with data collection carried out using a questionnaire to find out students' learning interests and tests related to students' mathematics learning outcomes. The technique of data analysis is regression analysis. The results showed that there was a significant influence between learning interest and students' mathematics learning outcomes. Thus it is evident from the calculation results which show a significance of 0.043 <0.05. It can be concluded that there is an influence of interest in learning on the learning outcomes of students in mathematics.

TAFSIR HERMENEUTIKA INTENSIONALISME ATAS “LABA” YAYASAN PENDIDIKAN Dian Purnama Sari; Iwan Triyuwono
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Yayasan is a non-profit organization. The organization should not, by nature, has income statement and “profit” account. But, a non-profit organization which has profit account in income statement, still exists. The aim of this research is to find why the non-profit organization use income statement and understand the meaning of “profit” in non-profit education organization. The paradigm used in this research is interpretive paradigm. This research used Hermeneutics Intensionalism as the analysis method. The result shows there are three meanings of “profit” in non-profit organization, namely material “profit”, social “profit”, and memorial “profit”. The material “profit” is used to pay the debt of the non-profit organization. Social “profit” is the meaning of “profit” understood by student who benefit from fee dis-counts from the school. The third “profit” is memorial “profit” that means value to every stakeholder of this organization, that could remember won-derful times when they studied and worked in this school. These three “profits” are connected and affect one another so that they become borderless circle, namely the Tri-Sari “Laba” Yayasan.

DETERMINAN INTEGRITAS LAPORAN KEUANGAN DI INDONESIA Margareth Enrica Sebastian; Dian Purnama Sari
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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This study aims to determine the impact of leverage, audit committee, growth opportunities, and litigation risk on financial statement integrity in real estate companies listed on the Indonesia Stock Exchange in period 2015-2019. The independent variable is leverage, audit committee, growth opportunities, and litigation risk and the dependent variable is financial statement integrity. The design of this research is quantitative research. The data collection method used in this study is documentation by collecting financial statements of real estate companies in period 2015-2019 obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The population in this study are 43 companies, while sample used are 41 companies with purposive sampling technique. Data analysis technique used are multiple linear regression. The results of this study showed that leverage and litigation risk has positive effect on financial statement integrity. Meanwhile, audit committee and growth opportunities has no effect on financial statement integrity.

KEWAJIBAN PERPAJAKAN PASCA PP 23/2018: SIAPKAH WAJIB PAJAK MELAKSANAKANNYA? Dian Purnama Sari; Patricia Febrina Dwijayanti; Rwa Abimantrana Ksemadyastu; Michael Michael
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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This study is to empirically test the readiness of Corporate Taxpayers to carry out tax obligations after Government Regulation number 23/2018 (PP 23/2018). The survey method is an appropriate method for this research. Respondents as the object of this research are MSME owners in East Java, in the form of a CV and calculating Income Tax based on PP 23/2018. The results of this study indicate that tax socialization, taxpayer knowledge and tax sanctions have a positive effect on readiness to carry out tax liability after PP 23/2018. Interestingly, awareness of tax compliance does not affect the readiness of taxpayers to carry out their tax liability after PP 23/2018.

Determinan Pengungkapan Pajak di Indonesia (Determinants of Tax Disclosure in Indonesia) Eirene Puspita Wardoyo; Dian Purnama Sari
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

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Tax disclosure has become a debate, namely whether the existence of tax disclosure can increase tax compliance. Dangerous tax practices such as illegal tax planning by companies create public pressure to prevent and end such acts. This pressure is overcome by increasing compliance and accountability through increasing taxpayer disclosure of information that can be accessed by the public. This study aims to analyze and examine the effect of tax planning, utilization of tax havens, and managerial ownership on corporate tax disclosure. The research object used is a manufacturing company listed on the Indonesia Stock

Co-Authors Agnes Utari Widyaningdyah Agustina Felisia Budianto - Tedjasuksmana Budianto Tedjasukmana Budianto Tedjasuksmana Budianto Tedjasuskmana Christian Gunawan Deny Tri Ardianto Eirene Puspita Wardoyo Erandaru Erandaru Erwin Saraswati Hari Setyo Widodo Heffi Alberida Indra Widianto Iwan Triyuwono Jesica Handoko Julius F Nagel Lindrawati Lindrawati Lodovicus Lasdi Margareth Enrica Sebastian Matilde Agnes Oktaviani Maychelie Vincent Michael Michael Natalia Kristina Novrida Qudsi Lutfillah Oktaviani, Matilde Agnes Patricia Febrina Dwijayanti Purwanto, Marini Rahayu Rahayu Reza Puji Paramitha Richard Andrew Rwa Abimantrana Ksemadyastu S Patricia Febrina Dwijayanti Shanti Sintong Josua Parlindungan Simamora Sri Rahayu Susanna Hartanto Susanna Hartanto Thalia Renata Octavia Vincent, Maychelie Vonny Whidyawhati Yenny Muliawaty Yudi - Yudi Yudi

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