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Papers by suciati muanifah

Research paper thumbnail of EVALUASI PENERAPAN PSAK 24 REVISI 2015 MENGENAI IMBALAN KERJA KHUSUSNYA PASCA KERJA PADA PT BA BANGUNAN (Studi Kasus Pada PT BA Bangunan Pondok Cabe Pamulang Tangerang Selatan)

Scientific Journal of Reflection, Jul 1, 2022

This Employee benefits are obligations of every company that has a major influence on the company... more This Employee benefits are obligations of every company that has a major influence on the company from an external perspective such as stakeholders in this case the company owner or creditors and internal such as workers who will have a direct impact on the company's performance. Due to its great influence on the company, it is deemed necessary for the purpose of this study to properly disclose in accordance with generally accepted financial accounting standards. This study uses a qualitative descriptive research method. The results of the research at PT BANGUNAN Pondok Cabe, South Tangerang, it can be concluded that the employee benefits at PT BA BANGUNAN can be categorized into three categories based on PSAK 24, namely short-term employee benefits, post-employment benefits, and severance pay. PSAK 24. Company management should remain consistent in the application of PSAK 24 so that information on employee benefits reporting remains reliable.

Research paper thumbnail of Analisis Nilai Perusahaan: Roe, Io, Ios, Fs, Cf, Dr dan Dpr

Difficult expansion, influenced by the lack of working capital, and sources from investors. To ov... more Difficult expansion, influenced by the lack of working capital, and sources from investors. To overcome this problem, the company should increase its value. This study aims to analyze company value factors through the assessment of financial performance. Research method, using quantitative with secondary data, through BEI publication data. The sampling technique uses purposive, as many as 13 companies are listed on IDX. In the analysis, linear regression is used. The results showed that ROE has positive and significant effect on the DPR. IOS has negative and significant effect on the DPR. Size, debt ratio, insider ownership has no significant effect on DPR. DPR has a significant effect on company value. While the cash flow has a negative significant effect. Simultaneously ROE, insider ownership, investment opportunity set, size, cash flow, and debt ratio has a significant effect on DPR with contribution value of 53.7%

Research paper thumbnail of EVALUASI PENERAPAN PSAK 24 REVISI 2015 MENGENAI IMBALAN KERJA KHUSUSNYA PASCA KERJA PADA PT BA BANGUNAN (Studi Kasus Pada PT BA Bangunan Pondok Cabe Pamulang Tangerang Selatan)

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business

This Employee benefits are obligations of every company that has a major influence on the company... more This Employee benefits are obligations of every company that has a major influence on the company from an external perspective such as stakeholders in this case the company owner or creditors and internal such as workers who will have a direct impact on the company's performance. Due to its great influence on the company, it is deemed necessary for the purpose of this study to properly disclose in accordance with generally accepted financial accounting standards. This study uses a qualitative descriptive research method. The results of the research at PT BANGUNAN Pondok Cabe, South Tangerang, it can be concluded that the employee benefits at PT BA BANGUNAN can be categorized into three categories based on PSAK 24, namely short-term employee benefits, post-employment benefits, and severance pay. PSAK 24. Company management should remain consistent in the application of PSAK 24 so that information on employee benefits reporting remains reliable.

Research paper thumbnail of Analisis Persistensi Laba Perspektif Arus Kas Operasi Dan Tingkat Hutang Pada Perusahaan Sektor Keuangan DI Indonesia

Scientific Journal of Reflection, 2022

Various ways are used to increase profits, because the company realizes that there are many thing... more Various ways are used to increase profits, because the company realizes that there are many things that can be done with profits, including the existence of the business in the future. Several financial instruments, which are considered to determine the persistence of earnings are operating cash flows and debt levels. The two instruments describe the current and future earnings conditions, so they need to be taken seriously. Therefore, this research was conducted, to try to estimate the possibility of increasing earnings persistence based on cash flow and debt instruments. In carrying out scientific evidence, this research determines quantitative as the fundamental analysis, using the causal method, so that the estimated value is obtained. The research data is secondary, obtained from the financial statements of 17 financial sub-sector companies listed on the Indonesian stock exchange. The financial report data used were 102 (2015-2020 period), based on the determination of a number of criteria (purposive), then analyzed using panel data regression statistics. The results showed that earnings persistence would increase maximally in the simultaneous model, amounting to 27.61%. This means that optimizing operating cash flow and controlling debt are options for companies to increase earnings persistence, which in turn can increase the value of the company in the future.

Research paper thumbnail of Analisis Persistensi Laba Perspektif Arus Kas Operasi Dan Tingkat Hutang Pada Perusahaan Sektor Keuangan DI Indonesia

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business

Various ways are used to increase profits, because the company realizes that there are many thing... more Various ways are used to increase profits, because the company realizes that there are many things that can be done with profits, including the existence of the business in the future. Several financial instruments, which are considered to determine the persistence of earnings are operating cash flows and debt levels. The two instruments describe the current and future earnings conditions, so they need to be taken seriously. Therefore, this research was conducted, to try to estimate the possibility of increasing earnings persistence based on cash flow and debt instruments. In carrying out scientific evidence, this research determines quantitative as the fundamental analysis, using the causal method, so that the estimated value is obtained. The research data is secondary, obtained from the financial statements of 17 financial sub-sector companies listed on the Indonesian stock exchange. The financial report data used were 102 (2015-2020 period), based on the determination of a number...

Research paper thumbnail of Analisis Nilai Perusahaan: Roe, Io, Ios, FS, CF, DR Dan DPR

Zenodo (CERN European Organization for Nuclear Research), Apr 1, 2019

Research paper thumbnail of Pengaruh Kualitas Audit, Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba

SAKUNTALA: Prosiding Sarjana Akuntansi Tugas Akhir Secara Berkala, Oct 22, 2021

This study aims to determine the effect of audit quality, deferred tax expense and tax planning o... more This study aims to determine the effect of audit quality, deferred tax expense and tax planning on earnings management. The method used in this study is a type of quantitative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique in this study used purposive sampling method. The total sample in this study amounted to 20 companies with a study period of 5 years. This study uses multiple linear regression analysis which is processed using Eviews 11. The results of this study indicate that audit quality partially has a positive and significant effect on earnings management, partially deferred tax expense has no effect on earnings management, and tax planning partially has a positive and significant effect on earnings management. not significant to earnings management.

Research paper thumbnail of Pengaruh Keadilan Pajak, Tarif Pajak, Dan Sistem Perpajakan Terhadap Penggelapan Pajak

SAKUNTALA: Prosiding Sarjana Akuntansi Tugas Akhir Secara Berkala, Oct 22, 2021

The purpose of this research to analyze the influence of Tax Justice, Tax Rate and Tax System tow... more The purpose of this research to analyze the influence of Tax Justice, Tax Rate and Tax System toward Tax Evasion of individual taxpayer registered in Kantor Pelayanan Pajak Pratama Cikupa. This research uses quantitative methods. The number of samples in this research totalled 100 respondents. Sampling technique used was purposive sampling method with using Slovin Formula. Collecting data using questionnaires and processed using statistical SPSS version 25. Data analysis technique used was multiple linear regression. Tax Justice, Tax Rate and Tax System simultaneously influence Tax Evasion. Partially, Tax Rate does not impact to tax evasion of individual taxpayers where as the Tax Justice and Tax System influenced to tax evasion of Individual Taxpayers

Research paper thumbnail of RETRACTED: Meningkatkan bonafiditas laporan keuangan UMKM scale up Tangerang Selatan melalui Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SI-APIK)

Indonesia Berdaya, 2020

Retraction Notice Following a rigorous, carefully concerns and considered review of the article p... more Retraction Notice Following a rigorous, carefully concerns and considered review of the article published in Journal of Indonesia Berdaya to article entitled “Meningkatkan Bonafiditas Laporan Keuangan UMKM Scale Up Tangerang Selatan Melalui Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SI-APIK)” Vol 1, No 2, pp. 61-67, July 2020, DOI: http://doi.org/10.47679/ib.202030This paper has been found to be in violation of the Journal of Indonesia Berdaya Publication principles and has been retracted (look at https://ukinstitute.org/journals/ib/about/editorialPolicies#custom-1).The article contained redundant material, the editor investigated and found that the paper published in Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif, Vol. 1, No. 2 (2020), pp. 5-10, entitled "MENINGKATKAN BONAFIDITAS LAPORAN KEUANGAN UMKM SCALE UP TANGERANG SELATAN MELALUI SISTEM INFORMASI APLIKASI PENCATATAN INFORMASI KEUANGAN". http://openjournal.unpam.ac.id/index.php/...

Research paper thumbnail of Meningkatkan Bonafiditas Laporan Keuangan Umkm Scale Up Tangerang Selatan Melalui Sistem Informasi Aplikasi Pencatatan Informasi Keuangan

Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif, 2020

Pengabdian kepada masyarakat dapat diartikan sebagai respon akademik masyarakat kampus atas kebut... more Pengabdian kepada masyarakat dapat diartikan sebagai respon akademik masyarakat kampus atas kebutuhan, tantangan, atau persoalan yang dihadapi oleh masyarakat, baik secara langsung maupun tidak langsung. Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah membantu UMKM dalam mengatasi persoalan-persoalan pencatatan laporan keuangan. Adapun bentuk kegiatan dalam pelaksanaan pengabdian kepada masyarakat dengan tema akuntansi keuangan. Dengan para pengajar dan narasumber yang dilibatkan adalah para Dosen Program Studi Akuntansi dari Universitas Pamulang.Hasil Pelaksanaan PKM yang dilakukan tanggal 24-28 Februari 2020 adalah menambah ilmu mereka di bidang akuntansi, terutang tentang pencatatan keuangan, para peserta kelompok ikan hias di desa Jampang sangat antusias dengan materi yang mereka dapatkan dari dosen-dosen akuntansi Universitas Pamulang, Para peserta dapat langsung mempraktekan pembukuan melaui aplikasi SI-APIK, Respon para peserta sangat baik dan senang karena ...

Research paper thumbnail of Menciptakan Umkm Tangguh Melalui Tertib Laporan Keuangan

Jurnal Abdimas Tri Dharma Manajemen, 2021

Pengabdian Kepada Masyarakat dapat diartikan sebagai respon akademik masyarakatkampus atas kebutu... more Pengabdian Kepada Masyarakat dapat diartikan sebagai respon akademik masyarakatkampus atas kebutuhan, tantangan atau persoalan yang dihadapi oleh masyarakat, baik secaralangsung maupun tidak langsung. Tujuan umum dari mendampingi UMKM yang tergabungdalam Persatuan UMKM Frozen Food. Persatuan UMKM Frozen Food Indonesia yangmerupakan suatu lembaga yang fokus meningkatkan kapasitas UMKM yang bergerak dibidangFrozen Food sebagai upaya untuk meningkatkan kesejahteraan masyarakat dengan melakukankegiatan pelatihan, seminar dan pendampingan.Adapun bentuk kegiatan dalam pelaksanaan pengabdian kepada masyarakat dengan temaPelatihan Akuntansi dan Pengelolaan Keuangan. Dengan para pengajar dan narasumber yangdilibatkan adalah para Dosen Program Studi Sarjana Akuntansi dari Universitas Pamulang. HasilPelaksanaan PKM yang dilakukan tanggal 09 April sampai 02 Mei 2021 adalah pemahamanUMKM yang didampingi mengenai pembuatan laporan keuangan dengan tema “MenciptakanUMKM Tangguh Melalui Tertib Lapor...

Research paper thumbnail of Implementasi Prinsip 7P Bauran Pemasaran Dalam Upaya Meningkatkan Omzet Ukm Pada Masa Pandemi Covid 19

DEDIKASI PKM, 2020

Tujuan dari kegiatan Pengabdian Kepada Masyarakat ini adalah untuk melaksanakan salah satu Tri Dh... more Tujuan dari kegiatan Pengabdian Kepada Masyarakat ini adalah untuk melaksanakan salah satu Tri Dharma Perguruan Tinggi dan tujuan utamanya adalah untuk memberikan solusi atas permasalahan yang dihadapi oleh para pelaku usaha UMKM di tengah pandemi covid 19. Selain itu diharapkan dengan pengabdian kepada masyarakat ini keberadaan perguruan tinggi dapat memberikan kontribusi besar kepada pengembangan dan penerapan keilmuan kepada masyarakat. Metode yang digunakan dalam pengabdian ini yaitu dengan cara sharing seasion dalam bentuk webinar dan juga pendampingan lapangan guna mendapatkan jalan keluar atas permasalahan yang dihadapi pelaku usaha UMKM. Hasil pengabdian kepada masyarakat ini berupa pembuatan video iklan untuk memasarkan produk AuRinS sambel balado serta pemanfaatan sosial media untuk pemasaran produk. Ilmu yang didapatkan pada Pengabdian Kepada Masyarakat kali ini diharapkan mampu memberikan semangat baru bagi dosen dalam upaya mengembangkan diri memberikan pengarahan, peny...

Research paper thumbnail of Peran Bank Sampah Dalam Meningkatkan Pendapatan Masyarakat Dengan Menyulap Sampah Menjadi Rupiah Pada Bank Sampah Sri Rejeki

DEDIKASI PKM, 2020

Program pemilahan dan pemanfaatan sampah menjadi sesuatu yang baru dan upaya mengurangi sampah ya... more Program pemilahan dan pemanfaatan sampah menjadi sesuatu yang baru dan upaya mengurangi sampah yang dihasilkan rumha tangga akhir-akhir ini gencar di kampanyekan. Kota Tangerang Selatan yang merupakan wilayah baru hasil dari pemekaran Kabupaten Tangerang juga turut serta dalam program ini khususnya di kecamatan Benda Baru Tangerang Selatan, lebih spesifik berada di lingkungan perumahan Serua Permai. Disana terdapat kelompok warga yang membentuk Bank Sampah yang diberi nama BANK SAMPAH SRI REJEKI. Persoalan utama yang dihadapi oleh bank sampah ini adalah belum maksimalnya upaya pengelolaan sampah secara efektif dan efisien, sehingga diperlukan suatu metode atau cara baru yang dapat menyelesaikan masalah tersebut, berdasarkan pada hal tersebut maka kami mengajukan suatu metode pengelolaan sampah yang berbasis 3R (reduce, reuse, recycle) guna memaksimalkan pengelolaan sampah sehingga mampu mereduksi sampah yang terbuang pada tempat pembuangan akhir (TPA). Keputusan pengambilan metode t...

Research paper thumbnail of Strategi Pemasaran Usaha Kreatif Daur Ulang Limbah Anorganik Pada Bank Sampah Asri Berseri Diperumahan Griya Pamulang Asri Rt. 06 / RW.009 Benda Baru Pamulang Tangerang Selatan – Banten

Program Pemanfaatan pengolahan sampah berupa pemanfaatan sampah rumah tangga menjadi industri ker... more Program Pemanfaatan pengolahan sampah berupa pemanfaatan sampah rumah tangga menjadi industri kerajinan tangan yang kreatif semakin giat dikembangkan oleh berbagai daerah di Indonesia, program ini juga berkembangan di kecamatan Benda Baru , Tangerang Selatan – Banten di kecamatan ini pada perumahan Griya Asri Pamulang terdapat kelompok kecil Bank Sampah yang bernama BANK SAMPAH ASRI BERSERI adalah Ibu- ibu rumah tangga. Persoalan utama yang dihadapi oleh kelompok ibu-ibu ini adalah pada pemasaran hasil produk, salah satu upaya yang ingin dikembangkan adalah memasarkan produk kerajinan ini baik melalui off line dengan membuka gerai toko atau pun melalui jejaring social seperti facebook, whattshap, instagram sebagai upaya promosi, yang sementara ini promosi yang dilakukan masih seputaran mengenal produk produk tersebut pada wilayah sekitar dan teman – teman grup. Keputusan pengambilan tema ini diawali dari hasil survey dan interaksi dengan pengurus BANK SAMPAH maupun dengan anggota ba...

Research paper thumbnail of Pengelolaan Bank Sampah Dalam Menumbuhkan Peluang Usaha Nasabah Bank Sampah

This research focus on how the management of waste banks in growing business opportunities for wa... more This research focus on how the management of waste banks in growing business opportunities for waste bank customers. The objectives of this research are: (1) to explain the waste bank management (2) to explain the business opportunities of Asri Berseri Pamulang waste bank customers (3) to explain the community's skills with the Asri Berseri Pamulang waste bank. This research is a descriptive qualitative research with data collection methods in the form of in-depth interviews, observation and documentation. The data processing and analysis starts from transcribing, labeling, grouping, comparing, and contrasting and interpreting. The results of this study indicate that the management of the Asri Berseri waste bank can actually foster business opportunities and skills for waste bank customers and the public. Since the existence of the Asri Berseri waste bank, the waste produced by the community is better managed, namely by sorting waste, so that the community gets benefits from the...

Research paper thumbnail of EVALUASI PENERAPAN PSAK 24 REVISI 2015 MENGENAI IMBALAN KERJA KHUSUSNYA PASCA KERJA PADA PT BA BANGUNAN (Studi Kasus Pada PT BA Bangunan Pondok Cabe Pamulang Tangerang Selatan)

Scientific Journal of Reflection, Jul 1, 2022

This Employee benefits are obligations of every company that has a major influence on the company... more This Employee benefits are obligations of every company that has a major influence on the company from an external perspective such as stakeholders in this case the company owner or creditors and internal such as workers who will have a direct impact on the company's performance. Due to its great influence on the company, it is deemed necessary for the purpose of this study to properly disclose in accordance with generally accepted financial accounting standards. This study uses a qualitative descriptive research method. The results of the research at PT BANGUNAN Pondok Cabe, South Tangerang, it can be concluded that the employee benefits at PT BA BANGUNAN can be categorized into three categories based on PSAK 24, namely short-term employee benefits, post-employment benefits, and severance pay. PSAK 24. Company management should remain consistent in the application of PSAK 24 so that information on employee benefits reporting remains reliable.

Research paper thumbnail of Analisis Nilai Perusahaan: Roe, Io, Ios, Fs, Cf, Dr dan Dpr

Difficult expansion, influenced by the lack of working capital, and sources from investors. To ov... more Difficult expansion, influenced by the lack of working capital, and sources from investors. To overcome this problem, the company should increase its value. This study aims to analyze company value factors through the assessment of financial performance. Research method, using quantitative with secondary data, through BEI publication data. The sampling technique uses purposive, as many as 13 companies are listed on IDX. In the analysis, linear regression is used. The results showed that ROE has positive and significant effect on the DPR. IOS has negative and significant effect on the DPR. Size, debt ratio, insider ownership has no significant effect on DPR. DPR has a significant effect on company value. While the cash flow has a negative significant effect. Simultaneously ROE, insider ownership, investment opportunity set, size, cash flow, and debt ratio has a significant effect on DPR with contribution value of 53.7%

Research paper thumbnail of EVALUASI PENERAPAN PSAK 24 REVISI 2015 MENGENAI IMBALAN KERJA KHUSUSNYA PASCA KERJA PADA PT BA BANGUNAN (Studi Kasus Pada PT BA Bangunan Pondok Cabe Pamulang Tangerang Selatan)

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business

This Employee benefits are obligations of every company that has a major influence on the company... more This Employee benefits are obligations of every company that has a major influence on the company from an external perspective such as stakeholders in this case the company owner or creditors and internal such as workers who will have a direct impact on the company's performance. Due to its great influence on the company, it is deemed necessary for the purpose of this study to properly disclose in accordance with generally accepted financial accounting standards. This study uses a qualitative descriptive research method. The results of the research at PT BANGUNAN Pondok Cabe, South Tangerang, it can be concluded that the employee benefits at PT BA BANGUNAN can be categorized into three categories based on PSAK 24, namely short-term employee benefits, post-employment benefits, and severance pay. PSAK 24. Company management should remain consistent in the application of PSAK 24 so that information on employee benefits reporting remains reliable.

Research paper thumbnail of Analisis Persistensi Laba Perspektif Arus Kas Operasi Dan Tingkat Hutang Pada Perusahaan Sektor Keuangan DI Indonesia

Scientific Journal of Reflection, 2022

Various ways are used to increase profits, because the company realizes that there are many thing... more Various ways are used to increase profits, because the company realizes that there are many things that can be done with profits, including the existence of the business in the future. Several financial instruments, which are considered to determine the persistence of earnings are operating cash flows and debt levels. The two instruments describe the current and future earnings conditions, so they need to be taken seriously. Therefore, this research was conducted, to try to estimate the possibility of increasing earnings persistence based on cash flow and debt instruments. In carrying out scientific evidence, this research determines quantitative as the fundamental analysis, using the causal method, so that the estimated value is obtained. The research data is secondary, obtained from the financial statements of 17 financial sub-sector companies listed on the Indonesian stock exchange. The financial report data used were 102 (2015-2020 period), based on the determination of a number of criteria (purposive), then analyzed using panel data regression statistics. The results showed that earnings persistence would increase maximally in the simultaneous model, amounting to 27.61%. This means that optimizing operating cash flow and controlling debt are options for companies to increase earnings persistence, which in turn can increase the value of the company in the future.

Research paper thumbnail of Analisis Persistensi Laba Perspektif Arus Kas Operasi Dan Tingkat Hutang Pada Perusahaan Sektor Keuangan DI Indonesia

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business

Various ways are used to increase profits, because the company realizes that there are many thing... more Various ways are used to increase profits, because the company realizes that there are many things that can be done with profits, including the existence of the business in the future. Several financial instruments, which are considered to determine the persistence of earnings are operating cash flows and debt levels. The two instruments describe the current and future earnings conditions, so they need to be taken seriously. Therefore, this research was conducted, to try to estimate the possibility of increasing earnings persistence based on cash flow and debt instruments. In carrying out scientific evidence, this research determines quantitative as the fundamental analysis, using the causal method, so that the estimated value is obtained. The research data is secondary, obtained from the financial statements of 17 financial sub-sector companies listed on the Indonesian stock exchange. The financial report data used were 102 (2015-2020 period), based on the determination of a number...

Research paper thumbnail of Analisis Nilai Perusahaan: Roe, Io, Ios, FS, CF, DR Dan DPR

Zenodo (CERN European Organization for Nuclear Research), Apr 1, 2019

Research paper thumbnail of Pengaruh Kualitas Audit, Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba

SAKUNTALA: Prosiding Sarjana Akuntansi Tugas Akhir Secara Berkala, Oct 22, 2021

This study aims to determine the effect of audit quality, deferred tax expense and tax planning o... more This study aims to determine the effect of audit quality, deferred tax expense and tax planning on earnings management. The method used in this study is a type of quantitative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique in this study used purposive sampling method. The total sample in this study amounted to 20 companies with a study period of 5 years. This study uses multiple linear regression analysis which is processed using Eviews 11. The results of this study indicate that audit quality partially has a positive and significant effect on earnings management, partially deferred tax expense has no effect on earnings management, and tax planning partially has a positive and significant effect on earnings management. not significant to earnings management.

Research paper thumbnail of Pengaruh Keadilan Pajak, Tarif Pajak, Dan Sistem Perpajakan Terhadap Penggelapan Pajak

SAKUNTALA: Prosiding Sarjana Akuntansi Tugas Akhir Secara Berkala, Oct 22, 2021

The purpose of this research to analyze the influence of Tax Justice, Tax Rate and Tax System tow... more The purpose of this research to analyze the influence of Tax Justice, Tax Rate and Tax System toward Tax Evasion of individual taxpayer registered in Kantor Pelayanan Pajak Pratama Cikupa. This research uses quantitative methods. The number of samples in this research totalled 100 respondents. Sampling technique used was purposive sampling method with using Slovin Formula. Collecting data using questionnaires and processed using statistical SPSS version 25. Data analysis technique used was multiple linear regression. Tax Justice, Tax Rate and Tax System simultaneously influence Tax Evasion. Partially, Tax Rate does not impact to tax evasion of individual taxpayers where as the Tax Justice and Tax System influenced to tax evasion of Individual Taxpayers

Research paper thumbnail of RETRACTED: Meningkatkan bonafiditas laporan keuangan UMKM scale up Tangerang Selatan melalui Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SI-APIK)

Indonesia Berdaya, 2020

Retraction Notice Following a rigorous, carefully concerns and considered review of the article p... more Retraction Notice Following a rigorous, carefully concerns and considered review of the article published in Journal of Indonesia Berdaya to article entitled “Meningkatkan Bonafiditas Laporan Keuangan UMKM Scale Up Tangerang Selatan Melalui Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SI-APIK)” Vol 1, No 2, pp. 61-67, July 2020, DOI: http://doi.org/10.47679/ib.202030This paper has been found to be in violation of the Journal of Indonesia Berdaya Publication principles and has been retracted (look at https://ukinstitute.org/journals/ib/about/editorialPolicies#custom-1).The article contained redundant material, the editor investigated and found that the paper published in Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif, Vol. 1, No. 2 (2020), pp. 5-10, entitled "MENINGKATKAN BONAFIDITAS LAPORAN KEUANGAN UMKM SCALE UP TANGERANG SELATAN MELALUI SISTEM INFORMASI APLIKASI PENCATATAN INFORMASI KEUANGAN". http://openjournal.unpam.ac.id/index.php/...

Research paper thumbnail of Meningkatkan Bonafiditas Laporan Keuangan Umkm Scale Up Tangerang Selatan Melalui Sistem Informasi Aplikasi Pencatatan Informasi Keuangan

Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif, 2020

Pengabdian kepada masyarakat dapat diartikan sebagai respon akademik masyarakat kampus atas kebut... more Pengabdian kepada masyarakat dapat diartikan sebagai respon akademik masyarakat kampus atas kebutuhan, tantangan, atau persoalan yang dihadapi oleh masyarakat, baik secara langsung maupun tidak langsung. Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah membantu UMKM dalam mengatasi persoalan-persoalan pencatatan laporan keuangan. Adapun bentuk kegiatan dalam pelaksanaan pengabdian kepada masyarakat dengan tema akuntansi keuangan. Dengan para pengajar dan narasumber yang dilibatkan adalah para Dosen Program Studi Akuntansi dari Universitas Pamulang.Hasil Pelaksanaan PKM yang dilakukan tanggal 24-28 Februari 2020 adalah menambah ilmu mereka di bidang akuntansi, terutang tentang pencatatan keuangan, para peserta kelompok ikan hias di desa Jampang sangat antusias dengan materi yang mereka dapatkan dari dosen-dosen akuntansi Universitas Pamulang, Para peserta dapat langsung mempraktekan pembukuan melaui aplikasi SI-APIK, Respon para peserta sangat baik dan senang karena ...

Research paper thumbnail of Menciptakan Umkm Tangguh Melalui Tertib Laporan Keuangan

Jurnal Abdimas Tri Dharma Manajemen, 2021

Pengabdian Kepada Masyarakat dapat diartikan sebagai respon akademik masyarakatkampus atas kebutu... more Pengabdian Kepada Masyarakat dapat diartikan sebagai respon akademik masyarakatkampus atas kebutuhan, tantangan atau persoalan yang dihadapi oleh masyarakat, baik secaralangsung maupun tidak langsung. Tujuan umum dari mendampingi UMKM yang tergabungdalam Persatuan UMKM Frozen Food. Persatuan UMKM Frozen Food Indonesia yangmerupakan suatu lembaga yang fokus meningkatkan kapasitas UMKM yang bergerak dibidangFrozen Food sebagai upaya untuk meningkatkan kesejahteraan masyarakat dengan melakukankegiatan pelatihan, seminar dan pendampingan.Adapun bentuk kegiatan dalam pelaksanaan pengabdian kepada masyarakat dengan temaPelatihan Akuntansi dan Pengelolaan Keuangan. Dengan para pengajar dan narasumber yangdilibatkan adalah para Dosen Program Studi Sarjana Akuntansi dari Universitas Pamulang. HasilPelaksanaan PKM yang dilakukan tanggal 09 April sampai 02 Mei 2021 adalah pemahamanUMKM yang didampingi mengenai pembuatan laporan keuangan dengan tema “MenciptakanUMKM Tangguh Melalui Tertib Lapor...

Research paper thumbnail of Implementasi Prinsip 7P Bauran Pemasaran Dalam Upaya Meningkatkan Omzet Ukm Pada Masa Pandemi Covid 19

DEDIKASI PKM, 2020

Tujuan dari kegiatan Pengabdian Kepada Masyarakat ini adalah untuk melaksanakan salah satu Tri Dh... more Tujuan dari kegiatan Pengabdian Kepada Masyarakat ini adalah untuk melaksanakan salah satu Tri Dharma Perguruan Tinggi dan tujuan utamanya adalah untuk memberikan solusi atas permasalahan yang dihadapi oleh para pelaku usaha UMKM di tengah pandemi covid 19. Selain itu diharapkan dengan pengabdian kepada masyarakat ini keberadaan perguruan tinggi dapat memberikan kontribusi besar kepada pengembangan dan penerapan keilmuan kepada masyarakat. Metode yang digunakan dalam pengabdian ini yaitu dengan cara sharing seasion dalam bentuk webinar dan juga pendampingan lapangan guna mendapatkan jalan keluar atas permasalahan yang dihadapi pelaku usaha UMKM. Hasil pengabdian kepada masyarakat ini berupa pembuatan video iklan untuk memasarkan produk AuRinS sambel balado serta pemanfaatan sosial media untuk pemasaran produk. Ilmu yang didapatkan pada Pengabdian Kepada Masyarakat kali ini diharapkan mampu memberikan semangat baru bagi dosen dalam upaya mengembangkan diri memberikan pengarahan, peny...

Research paper thumbnail of Peran Bank Sampah Dalam Meningkatkan Pendapatan Masyarakat Dengan Menyulap Sampah Menjadi Rupiah Pada Bank Sampah Sri Rejeki

DEDIKASI PKM, 2020

Program pemilahan dan pemanfaatan sampah menjadi sesuatu yang baru dan upaya mengurangi sampah ya... more Program pemilahan dan pemanfaatan sampah menjadi sesuatu yang baru dan upaya mengurangi sampah yang dihasilkan rumha tangga akhir-akhir ini gencar di kampanyekan. Kota Tangerang Selatan yang merupakan wilayah baru hasil dari pemekaran Kabupaten Tangerang juga turut serta dalam program ini khususnya di kecamatan Benda Baru Tangerang Selatan, lebih spesifik berada di lingkungan perumahan Serua Permai. Disana terdapat kelompok warga yang membentuk Bank Sampah yang diberi nama BANK SAMPAH SRI REJEKI. Persoalan utama yang dihadapi oleh bank sampah ini adalah belum maksimalnya upaya pengelolaan sampah secara efektif dan efisien, sehingga diperlukan suatu metode atau cara baru yang dapat menyelesaikan masalah tersebut, berdasarkan pada hal tersebut maka kami mengajukan suatu metode pengelolaan sampah yang berbasis 3R (reduce, reuse, recycle) guna memaksimalkan pengelolaan sampah sehingga mampu mereduksi sampah yang terbuang pada tempat pembuangan akhir (TPA). Keputusan pengambilan metode t...

Research paper thumbnail of Strategi Pemasaran Usaha Kreatif Daur Ulang Limbah Anorganik Pada Bank Sampah Asri Berseri Diperumahan Griya Pamulang Asri Rt. 06 / RW.009 Benda Baru Pamulang Tangerang Selatan – Banten

Program Pemanfaatan pengolahan sampah berupa pemanfaatan sampah rumah tangga menjadi industri ker... more Program Pemanfaatan pengolahan sampah berupa pemanfaatan sampah rumah tangga menjadi industri kerajinan tangan yang kreatif semakin giat dikembangkan oleh berbagai daerah di Indonesia, program ini juga berkembangan di kecamatan Benda Baru , Tangerang Selatan – Banten di kecamatan ini pada perumahan Griya Asri Pamulang terdapat kelompok kecil Bank Sampah yang bernama BANK SAMPAH ASRI BERSERI adalah Ibu- ibu rumah tangga. Persoalan utama yang dihadapi oleh kelompok ibu-ibu ini adalah pada pemasaran hasil produk, salah satu upaya yang ingin dikembangkan adalah memasarkan produk kerajinan ini baik melalui off line dengan membuka gerai toko atau pun melalui jejaring social seperti facebook, whattshap, instagram sebagai upaya promosi, yang sementara ini promosi yang dilakukan masih seputaran mengenal produk produk tersebut pada wilayah sekitar dan teman – teman grup. Keputusan pengambilan tema ini diawali dari hasil survey dan interaksi dengan pengurus BANK SAMPAH maupun dengan anggota ba...

Research paper thumbnail of Pengelolaan Bank Sampah Dalam Menumbuhkan Peluang Usaha Nasabah Bank Sampah

This research focus on how the management of waste banks in growing business opportunities for wa... more This research focus on how the management of waste banks in growing business opportunities for waste bank customers. The objectives of this research are: (1) to explain the waste bank management (2) to explain the business opportunities of Asri Berseri Pamulang waste bank customers (3) to explain the community's skills with the Asri Berseri Pamulang waste bank. This research is a descriptive qualitative research with data collection methods in the form of in-depth interviews, observation and documentation. The data processing and analysis starts from transcribing, labeling, grouping, comparing, and contrasting and interpreting. The results of this study indicate that the management of the Asri Berseri waste bank can actually foster business opportunities and skills for waste bank customers and the public. Since the existence of the Asri Berseri waste bank, the waste produced by the community is better managed, namely by sorting waste, so that the community gets benefits from the...