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All Journal Abdi-Dharma Global Accounting : Jurnal Akuntansi Jurnal Ekonomi, Bisnis, dan Humaniora
Rr Dian Anggraeni
Universitas Buddhi Dharma
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences

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Pengaruh Financial Distress, Audit Tenure, Ukuran Perusahaan, dan Kompleksitas Operasi terhadap Audit Delay pada Perusahaan yang Tergabung Dalam LQ45 Periode 2019-2021 Danny Candra; Rr Dian Anggraeni
Global Accounting Vol. 1 No. 3 (2022): Global Accounting
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (775.834 KB)

Abstract

Dalam penelitian ini, peneliti menginvestigasi dampak Financial Distress, Audit Tenure, Company Size, dan Operational Complexity terhadap Audit Delay pada Perusahaan LQ45 selama kurun waktu dari 2019-2021. Penulis sudah mengumpulkan data sekunder dengan mengekstrak informasi yang sangat penting dari laporan keuangan perusahaan, tentunya sudah melalui beberapa kriterium yang dibuat oleh peneliti. Total sampel yang didapat sebesar 60 sampel dengan memakai metode purposive sampling tentunya melalui kriterium yang sudah dibuat oleh peneliti. Data yang diperlihatkan sudah melalui pengujian asumsi klasik, Analisis Regresi Linier Berganda dan pengujian lainnya dengan menggunakan aplikasi SPSS merupakan metode analisis data yang digunakan. Berdasarkan hasil temuan, Durasi Audit, Ukuran Perusahaan, dan Kompleksitas Operasional tidak berpengaruh signifikan terhadap Audit Delay. Sementara Financial Distress memiliki pengaruh negatif yang signifikan terhadap Audit Delay. Tentunya ketidakpengaruhnya Audit Tenure, Ukuran Perusahaan, dan Kompleksitas Operasi ini dapat disebabkan oleh faktor lainnya yang tentunya dapat mempengaruhinya, baik dari segi manajaemen, kebijakan pemerintah maupun hal lainnya.
Pelatihan Kewirausahaan dan Pemasaran Home Industry Melalui Media Digital Pada Paguyuban Sosial Marga Tionghoa Indonesia Cabang Tangerang Indra Gunawan; Agus Kusnawan; Eso Hernawan; RR Dian Anggraeni; Hendra Hendra; Marselia Purnama; Andy Andy; Sutandi Sutandi; Metta Susanti; Aldi Samara; Adrian Hidayat
Abdi Dharma Vol. 1 No. 1 (2021): Abdi Dharma: Manajemen keuangan UMKM, Motivasi wirausaha, E-commerce UMKM, Kece
Publisher : LP3kM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.778 KB) | DOI: 10.31253/ad.v1i1.566

Abstract

The technological developments that are happening nowadays are growing rapidly. All aspects of human life in their activities use information technology as a tool to facilitate and accelerate activities carried out. On the other hand, competition in the economic sector is also getting tougher. All producers are competing in marketing their products to consumers. The era of information technology using internet networks makes the distortion of time and space meaningless. Marketing is an important aspect of economic activity. The combination of good marketing concepts with technology makes producers more reliable in maintaining their existence. The growth of Micro, Small and Medium Enterprises (MSMEs) is flourishing in Indonesia. According to data from the Central Bureau of Statistics (BPS) in 2016, MSMEs contributed 60.34% of Gross Domestic Product (GDP) and 89.2 percent of labor absorption. Many home industry MSMEs are growing and have a contribution to the economy. However, the contribution of MSMEs to the value of Indonesian exports has only reached 14.17% of the total exports. This data shows that the role of MSMEs in the Indonesian economy is very large. However, with the current development of information technology, it has not been optimized for business penetration through expanding marketing through digital media
Pemanfaatan Aplikasi Gobiz dan Grab Merchant untuk Meningkatkan Pendapatan UMKM Dimasa Pandemik Covid19 Rinintha Parameswari; Diana Silaswara; Puti Lenggo Ginny; Agus Kusnawan; Rr Dian Anggraeni
Abdi Dharma Vol. 2 No. 1 (2022): Abdi Dharma: Peluang usaha, Digital marketing, Peningkatan pendapatan UMKM, Ket
Publisher : LP3kM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.302 KB) | DOI: 10.31253/ad.v2i1.1074

Abstract

This activity explains the convenience of the applications and motivates the community of MSME actors in Teluk Naga, Tangerang, to use the applications offered by GoJek and Grab. The purpose of this training is to increase the income of MSME actors during the pandemic because the application can increase their income. After all, it is much easier to reach consumers. In this training, we used the on-the-spot method, the method of observation, discussion, and the trainer's experience and current conditions. These methods of the discussions, the question and the answer, as well as the provision of materials and practices to improve business planning management, online marketing management (E-Commerce). Several participants are also asked to explain the results of their business plans. It is hoped that the results of the evaluation of the 25 training participants, in general, can increase the knowledge, understanding and income of MSME actors in Teluk Naga Village, Tangerang.
SUDUT PANDANG WAJIB PAJAK UMKM TERHADAP KEWAJIBAN PERPAJAKAN PERATURAN PEMERINTAH NO 23 TAHUN 2018 (STUDI PADA UMKM DI KEMAYORAN JAKARTA PUSAT Fungsiawan; Nurmadhani Fitri Suyuthi; RR Dian Anggraeni; Adibah Yahya; Intan Dyah Pravita
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 2 (2022): Produktivitas Ekonomi
Publisher : Universitas Tangerang Raya

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Abstract

This study aims to determine the effect of the MSME taxpayer's point of view on the tax obligations of government regulation no. 23 of 2018 (study on MSMEs in Kemayoran, Central Jakarta. This study uses a simple linear regression method by measuring the implementation of MSMEs by meeting the requirements required for taxation. MSMEs are not financial institutions.The results of this study indicate that if it is comprehensive from a mandatory point of view from taxation, from clear insight and knowledge up to 0.05%, the aspect of tax knowledge and mandatory value is the difference, there is no different reference regarding obligatory or taxation.
Co-Authors Adibah Yahya Adrian Hidayat Agus Kusnawan Aldi Samara Andy Andy Danny Candra Diana Silaswara Eso Hernawan Fungsiawan Hendra Hendra Indra Gunawan Intan Dyah Pravita Metta Susanti Nurmadhani Fitri Suyuthi Purnama, Marselia Puti Lenggo Ginny Rinintha Parameswari Sutandi Sutandi