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PENGENALAN KEPADA CALON LULUSAN AKUNTANSI TERHADAP PROSPEK KERJA DIMASA DEPAN Radina Modjaningrat; Atik Isniawati; Sri Ari Wahyuningsih; Agustina Indriani; Ahmad Basid Hasibuan; jombrik; Saminem
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 9: Februari 2022
Publisher : Bajang Institute

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Abstract

Abstract The purpose of this community service activity is to introduce prospective accounting graduates about the future job prospects of accountants and provide an understanding of the importance of the role of an accountant in business and government institutions. Therefore, this community service activity is expected to encourage prospective accounting graduates to improve their competencies. according to the needs of the world of work. The method used in this community service activity is lecturing with a sample audience of students of SMKN 44 Cempaka Baru Village, Kemayoran District with 212 class 12 student participants and divided into 12 classes. In this lecturing approach, the activity begins by conducting a pre-test to participants, namely SMKN 44 students to find out the extent of the participants' knowledge regarding the material to be delivered, followed by giving material using the lecturing method. Finally, a post-test was conducted to determine the extent to which the participants understood the material that had been presented. Comparison of the results of the pre-test and post-test showed an increase in the understanding of prospective accounting graduate students regarding accountants' future job prospects. Before lecturing, only 29.3% of students understood about accounting job prospects, while 70.7% did not understand. However, after lecturing students who understand accounting job prospects increased significantly, namely 98.3%, while those who did not understand only 1.7%. The contribution of this community service activity is felt by prospective accounting graduates by providing motivation to deepen accounting knowledge in order to improve their abilities and competencies in the world of
Faktor Yang Mempengaruhi Kebijakan Deviden Radina Modjaningrat
Journal of Financial and Tax Vol 1 No 1 (2021): Edisi Maret 2021
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.94 KB) | DOI: 10.52421/fintax.v1i1.132

Abstract

The purpose of this research is for dividend policy decision making there is a conflict between interested parties in accordance with the agency theory, namely between shareholders and management. Empirical studies have been conducted to examine factors that affect dividend policies conducted by companies but the results showed different results. In the opinion of the authors the most influential factors on dividend policy are profitability, leverage, liquidity, institutional ownership and political connections. Empirical studies on the influence of profitability, leverage, liquidity, institutional ownership and political connections are conducted simultaneously on dividend policies. This is done to prove that these factors if tested simultaneously, whether to influence the dividend policy moreover there is a political connection in it, especially research on the influence of political connections to dividend policy in Indonesia is still very rare
SOSIALISASI DAN PELATIHAN TATACARA PERHITUNGAN, PEMBAYARAN, PELAPORAN SPT WAJIB PAJAK ORANG PRIBADI DENGAN MENGGUNAKAN E-FORM 1770 TAHUNAN 2021 SECARA ONLINE BAGI UMKM KEDAI KOPI Agustina Indriani; Radina Modjaningrat; Atik Isniawati; Sri Ari Wahyuningsih; Ahmad Basid; Jombrik TPR
JURNAL PENGABDIAN MANDIRI Vol. 1 No. 6: Juni 2022
Publisher : Bajang Institute

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Abstract

Tujuan dari Kegiatan Pengabdian kepada masyarakat (Pkm) mengenai pelatihan pengisian SPT Wajib Pajak Orang Pribadi ini untuk melakukan sosialisasi dan memberikan Pelatihan kepada Pelaku Usaha Mikro, Kecil dan Menengah (UMKM) pada umum nya dan khusus nya untuk para pengusaha kedai kopi. Salah satu masalah yang dihadapi oleh para pelaku UMKM yang sebagian besar telah memiliki NPWP, tetapi mereka tidak melaporkan pajak atas penghasilan yang diperoleh dari kegiatan usaha sebagai wajib pajak, hal ini disebabkan oleh karena minimnya pengetahuan pelaku UMKM tentang masalah perpajakan baik tentang peraturan, sanksi-sanksi yang diterapkan maupun tata cara perhitungan pajak tersebut terutama perhitungan dan cara pengisian SPT pajak penghasilan. Kegiatan Pelatihan tentang pengisian dan pelaporan SPT tahunan tahun 2022 atas penghasilan yang di peroleh di tahun 2021 oleh wajib pajak orang pribadi melalui laman DJP online pelaku UMKM d dilakukan secara online dengan media Gmeet melalui pendekatan ceramah, tutorial, diskusi dan praktik pengisian SPT secara online.
Faktor Faktor yang Mempengaruhi Motivasi Pajak Terhadap Kebijakan Transfer Pricing pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Ahmad Basid Hasibuan; Rio Saputra; Jombrik TPR; Indiriani Agustina; , Oryza Sativa Heningtyas; Radina Modjaningrat
Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 2 No. 3 (2022): Desember
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i3.857

Abstract

Transfer pricing is a tool used by companies to control the company's business activities. The purpose of this study was to analyze the factors influencing tax motivation on company policies in conducting transfer pricing. This study uses secondary data obtained from the company's annual audited financial statements, then analyzed using the Statistical Package for Social Sciences (SPSS) program. The results of this study indicate that tax motivational factors are: tax expense, tax planning, leverage and exchange rates that have different influences on the company's transfer pricing policy. Tax expense, tax planning and leverage have a positive influence on company policies in transfer pricing, while exchange rates have a negative influence on the company's policy of transfer pricing.
MENYIKAPI SURAT CINTA (SP2DK) DARI PAJAK Agustina Indriani; Atik Isniawati; Radina Modjaningrat; Ahmad Basid; Jombrik TPR; Sri Ari Wahyuningsih; Debi Citra Dewi
JURNAL PENGABDIAN MANDIRI Vol. 2 No. 2: Februari 2023
Publisher : Bajang Institute

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Abstract

Tujuan dari Kegiatan Pengabdian kepada masyarakat (Pkm) bagaimana menyikapi surat cinta (Surat Permintaan Penjelasan atas data dan/atau Keterangan) yang di singkat SP2DK dari Pajak. Kegiatan ini merupakan kolaborasi dari 2 kampus yaitu Universitas Darma Persada dan Universitas Pamulang yang di bantu oleh mahasiswa akuntansi unsada yang tergabung di dalam Tax Center unsada. Kegiatan ini sebelumnya di publish di media social baik di Instagram tax center unsada maupun Instagram webinar gratis dimana jumlah peserta mancapai 300 lebih. Kegiatan tentang menyikapi surat cinta ( SP2DK) dilakukan secara online dengan media zoom dengan pendekatan ceramah, dan diskusi berbagai kasus yang di temui baik wajib pajak dilapangan maupun konsultan yang mendampingi para kliennya yang menerima SP2DK dari pajak.
THE ROLE OF THE AUDIT TIME BUDGET IN THE RELATIONSHIP OF AUDITOR COMPETENCY, INDEPENDENCE, AND EXPERIENCE ON AUDIT QUALITY Atik Isniawati; Amanda Reza Yuliastari; Radina Modjaningrat; Fauzi Baisyir
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.500

Abstract

This study aims to analyze the effect of auditor competence, independence and experience on audit quality with audit time budget as a moderating variable. This study uses primary data with data collection methods using questionnaires with purposive sampling method on 70 auditors at the Public Accounting Firm (KAP) DKI Jakarta area. The findings of this study indicate that auditor competence has a significant positive effect on audit quality. Furthermore, auditor independence has a significant positive effect on audit quality and auditor experience has a significant positive effect on audit quality. The results of the next test prove that the audit time budget moderates the effect of auditor competence on audit quality. However, the audit time budget does not moderate the independence and experience of auditors on audit quality.Keywords: Audit Quality, Audit Time Budget 
SOSIALISASI PERPAJAKAN PEMADANAN NIK MENJADI NPWP SERTA TATA CARA PELAPORAN SPT PPH ORANG PRIBADI DAN UMKM Agustina Indriani; Radina Modjaningrat; Saminem Saminem; Sukardi Sukardi; Nur Syamsiah; Sitti Marwa Kharie
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.518

Abstract

This community service (Pkm) is thanks to the agreement between the Tax Center Cooperation of Darma Persada University and the Directorate General of Taxes of the East Jakarta Regional Office. Where the goal is to socialize how to match NIK into NPWP and procedures for reporting Personal and MSME income tax returns. This activity is a collaboration of 2 campuses, namely Darma Persada University in East Jakarta and Morotai Pacific University located on Jl. Siswa Darame, South Morotai, Morotai Island Regency. Participants are open to all students and all employees at the two universities are also open to the public, which was previously published on social media both on the Instagram tax center of Unsada and also Unsada Official. Conducted online with zoom media with a lecture approach, and discussions on how to validate NIK into NPWP and also reporting Individual Taxpayer Tax Returns in various cases encountered by both taxpayers in the tax field