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All Journal AKRUAL: Jurnal Akuntansi Jurnal Bisnis Mahasiswa Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Madani: Multidisciplinary Scientific Journal Influence: International Journal of Science Review Hipkin Journal of Educational Research
Amalia, Diah
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Does The Influence of Internship Experience on Career Intentions as a Professional Accountant? ? Amalia, Diah; Mayasari, Mega; Ogundajo, Grace Oyeyemi
AKRUAL: JURNAL AKUNTANSI Vol 12, No 2 (2021): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n2.p217-229

Abstract

AbstractThis study describes the contribution of the internship experience as an antecedent to the relationship between the Theory of Planned Behavior (TPB) and career intentions as an accountant. This study applied a descriptive-quantitative method. In addition, data were analyzed using the Structural Equation Model-Partial Least Square (SEM-PLS). The results indicated that: (1) Sensory experiences had a positive but insignificant effect on attitude toward behavior. Besides, it had a negative and insignificant effect on subjective norms and perceived behavior control; (2) Affective experiences had a positive and significant effect on attitude toward behavior. Besides, it had a positive but insignificant effect on subjective norms and perceived behavior control; (3) Physical experiences had a negative and significant effect on attitude toward behavior. Besides, it had a positive but insignificant effect on subjective norms. Furthermore, it had a negative and significant effect on perceived behavior control; (4) Cognitive-creative experiences had a positive and significant effect on attitude toward behavior, subjective norms, and perceived behavior control; (5) Relation experiences had a positive and significant effect on attitude toward behavior, subjective norms, and perceived behavior control; (6) Attitude toward behavior, subjective norms, and perceived behavior control had a positive and significant effect on career intention as an accountant.
Peran Relawan Pajak dalam Asistensi Pelaporan SPT Tahunan WPOP di Kota Batam Arniati, Arniati; Kurniawan, Dedi; Lanniari HS, Rizki; Anjelina, Anjelina; Hasanah, Afriyanti; Darmawan, Arif; Irianto, Danar; Setiyanto, Adi Irawan; Amalia, Diah; Anggraini, Ria; Zelmiyanti, Riri; Utama, Doni Putra; Sabrina, Nova; Rahman, Fuad Arif
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 5 No 2 (2023): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v5i2.6679

Abstract

The Tax Volunteer Program is a concrete step in the dedication of the Batam State Polytechnic academic community to assist the role of the Directorate General of Taxes (DGT) in conducting tax education to increase taxpayer awareness and compliance. This program is also used as PBL which is required for D3 Accounting Study Program students and involves 5 courses in the 4th semester. Volunteers assist in reporting the Individual Annual Tax Return internally at the Batam State Polytechnic and external parties at the Regional Office of DGT Riau Islands as well as several companies cooperating with the Regional Office of DGT Riau Islands. In 2023, tax volunteers succeeded in assisting 808 Individual Taxpayers both from internal Polibatam and outside Polibatam parties. More than 87% of Individual Taxpayers who were assisted by tax volunteers felt the assistance provided by Polibatam Tax Volunteers was very useful and easy for Individual Taxpayers to understand so it could greatly assist Individual Taxpayers in reporting their tax obligations. Many Individual Taxpayers hope that this program can be carried out every year by increasing the skills and understanding of tax volunteers and improving the mechanism for implementing assistance by adding a short tutorial on reporting the Individual Annual Tax Return through e-Filing.
PROCEDURE FOR COOPERATION CONTRACT AT PT DEBERSA SUKSES JAYA Jawak, Elsa Ulina; Amalia, Diah
Jurnal Bisnis Mahasiswa Vol 2 No 3 (2022): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v2i3.63

Abstract

This study report discusses the procedures for implementing the Cooperation contract procedures at PT. Debersa Sukses Jaya. The purpose of this research is to create and compile Standard Operating Procedures for Cooperation Contract Procedures in accordance with the process of establishing cooperation with clients at PT. Debersa Sukses Jaya. This study uses data that has been analyzed using qualitative methods of narrative analysis and the data collection method is carried out by observation and interview techniques. The results of the study stated that an answer was obtained from the identification process for the cause of the client who did not fulfill his responsibilities as a service user, the process of cooperation contract procedures at PT. Debersa Success Jaya, and has created and compiled Standard Operating Procedures for Cooperation Contract Procedures at PT. Debersa Success Jaya.
Do Auditor Characteristics Lead to Tax Avoidance? Amalia, Diah; Aritonang, Agustinus Lambas Cardo
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 6 No. 2 (2024): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the influence of audit fees, audit tenure, and audit opinions on tax avoidance, with firm size, leverage, and profitability as control variables. The study focuses on companies in the financial sector listed on the Indonesia Stock Exchange (IDX) during the 2015-2021 observation period. The sample selection technique used is purposive sampling, resulting in a sample of 41 companies with 287 data points. Eviews 12 is utilized in this quantitative study. The research results indicate that audit fees, audit tenure, and audit opinions do not significantly influence tax avoidance. The implications of this research highlight the importance of tax planning for companies.
Analisis Money Management terhadap Kondisi Keuangan Mahasiswa Rantau Jannah, Annisa I’zzatul; Amalia, Diah; Marischa, Naifa Nur; Azyan, Nayla Ikhsani; Afriyanti, Nur Afipah; Ningati, Restu Setia; Rozak, Rama Wijaya Abdul
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 3 (2024): Madani, Vol. 2, No. 3 2024
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11098569

Abstract

This research aims to find out how the financial condition of overseas students is in managing their finances independently. This research uses a descriptive quantitative method by distributing a digital questionnaire in the form of a Google Form which is shared on social media. This research was conducted on overseas students in Indonesia based on class, gender, region of origin, and monthly pocket money, as well as the influence of lifestyle on their financial management. The results of this research show that women have better financial management compared to men in their daily lives. The pocket money that overseas students receive every month also influences their financial management. The application of money management in everyday life is very important for overseas students. Therefore, researchers provide effective ways regarding how to manage finances well.
Analysis of Kurikulum Merdeka development and its application in classroom accounting learning Amalia, Diah; Nabila, Sofa; Sofa, Myisha Azlia Nafhatus; Desyanti, Intan
Hipkin Journal of Educational Research Vol. 2 No. 1 (2025): Hipkin Journal of Educational Research, April 2025
Publisher : Himpunan Pengembang Kurikulum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64014/hipkin-jer.v2i1.38

Abstract

Kurikulum Merdeka can not only improve the quality of education, but can also build highly competitive human resources to meet the needs of the times. This research article discusses the development of a kurikulum merdeka and its influence on accounting learning in the classroom. This research aims to give freedom to educational institutions, educators, and students in determining the learning process. In this research, the curriculum plays an important role as a learning guide and a tool to develop abilities, shape character, and improve student competencies. The curriculum is designed to prepare students to face global challenges that continue to grow and answer various educational challenges in the digital era and globalization. This research uses a qualitative descriptive method to describe the situation factually. Data was collected by conducting interviews, documentation, and literature studies. The results of this study indicate that the success in developing the kurikulum merdeka is greatly influenced by collaboration between the principal, deputy principal for curriculum, program leader, teachers, and library managers. Implementing the kurikulum merdeka in schools, which are the objects of research, shows success in curriculum development. Not only has it succeeded in developing a curriculum that meets national education standards, but it is also relevant to the world of work demands.   Abstrak Kurikulum Merdeka tidak hanya dapat meningkatkan kualitas pendidikan, tetapi juga dapat membangun sumber daya manusia yang berdaya saing tinggi untuk memenuhi kebutuhan zaman. Penelitian artikel ini membahas tentang pengembangan kurikulum merdeka dan pengaruhnya terhadap pembelajaran akuntansi di kelas. Tujuan dari penelitian ini adalah untuk memberikan kebebasan kepada institusi pendidikan, pendidik, dan peserta didik dalam menentukan proses pembelajaran. Pada penelitian ini kurikulum berperan penting sebagai panduan belajar dan alat untuk mengembangkan kemampuan, membentuk karakter, dan meningkatkan kompetensi peserta didik. Kurikulum dirancang untuk mempersiapkan peserta didik menghadapi tantangan global yang terus berkembang serta menjawab berbagai tantangan pendidikan di era digital dan globalisasi. Metode pada penelitian ini menggunakan metode deskriptif kualitatif untuk menggambarkan keadaan secara faktual. Pengumpulan data yang dilakukan dengan melakukan wawancara, studi dokumentasi, dan studi literatur. Hasil dari penelitian ini menunjukkan bahwa keberhasilan dalam pengembangan Kurikulum Merdeka sangat dipengaruhi oleh kolaborasi antara kepala sekolah, wakil kepala sekolah bidang kurikulum, ketua program, para pendidik, dan pengelola perpustakaan. Implementasi kurikulum merdeka pada sekolah yang menjadi objek penelitian menunjukkan keberhasilan dalam pengembangan kurikulum. Tidak hanya berhasil mengembangkan kurikulum yang memenuhi standar pendidikan nasional, tetapi juga relevan dengan tuntutan dunia kerja. Kata Kunci: Kurikulum Merdeka; pembelajaran akuntansi; pengembangan kurikulum
Co-Authors Adi Irawan Setiyanto Afriyanti, Nur Afipah Anjelina, Anjelina Arif Darmawan Aritonang, Agustinus Lambas Cardo arniati, arniati Azyan, Nayla Ikhsani Dedi Kurniawan Desyanti, Intan Hasanah, Afriyanti Irianto, Danar Jannah, Annisa I’zzatul Jawak, Elsa Ulina Lanniari HS, Rizki Marischa, Naifa Nur Mayasari, Mega Nabila, Sofa Ningati, Restu Setia Ogundajo, Grace Oyeyemi Rahman, Fuad Arif RIA ANGGRAINI Riri Zelmiyanti, Riri Rozak, Rama Wijaya Abdul Sabrina, Nova Sofa, Myisha Azlia Nafhatus Utama, Doni Putra