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All Journal Jurnal Akuntansi dan Pajak Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jambura Equilibrium Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) JASS (Journal of Accounting for Sustainable Society) Jurnal Akuntansi dan Keuangan TSARWATICA (Islamic Economic, Accounting, and Management Journal) Mestaka: Jurnal Pengabdian Kepada Masyarakat Journal of Taxation Analysis and Review Jurnal Akuntansi dan Governance Andalas
Icih Icih
Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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THE EFFECT OF TAX AVOIDANCE, INTELLECTUAL CAPITAL, AND REAL EARNING MANAGEMENT ON FIRM VALUE Neng Susan Nurjanah; Indah Umiyati; Icih Icih
JTAR (Journal of Taxation Analysis and Review) Vol 4 No 2 (2024): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i2.1224

Abstract

The study aimed to determine the effect of tax avoidance, intellectual capital, and real earning management on firm value in consumer goods industrial sector companies listed on the Indonesia Stock Exchange in 2019-2021. This type of research is quantitative research. This study uses secondary data sourced from the official website of the Indonesia Stock Exchange, namely www.idx.co.id/. The population in this study are consumer goods industrial sector companies listed on the Indonesia Stock Exchange in 2019-2021, totalling 80 companies. The sampling method used is purposive sampling method. Based on predetermined criteria, a sample of 34 companies. The data analysis method used is descriptive statistical analysis, classical assumption test, multiple linear regression test, partial test, simultaneous test and coefficient of determination with SPSS 22 analysis tool. The result of this study indicate that (1) tax avoidance has no effect on firm value, (2) intellectual capital has a negative effect on firm value, (3) real earning management has a positive effect on firm value, and (4) tax avoidance, intellectual capital and real earning management jointly affect the value of the company.
Pengaruh Pengetahuan (Knowledge), Keyakinan (Confidence), Keterampilan (Skill) dan Religiusitas Intrinsik tentang Perbankan Syariah terhadap Keputusan Pengambilan Kredit Asep Kurniawan; Yuri Haspari; Icih Icih
Jurnal Akuntansi dan Governance Andalas Vol 1 No 2 (2018)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i2.43

Abstract

This study aims to examine the effect knowledge of syariah banking products and services, confidence, skills, intrinsic religiosity of syariah banking on taking of credits. The population in this study were 150 respondents from the Bank Syariah Mandiri customers. The sampling technique was carried out using non probability sampling. Data collection techniques in the form of questionnaires, Observation, and Library Research. The method used is quantitative. The analytical tool used in this research is logistic regression and hypothesis significant individual parameters test (test wald), significant simultaneous test (Omnibus of model coefficients), test coefficient determinasi (Cox dan Snell’s R Square dan Nagelkerke R Square). The results of this study indicate that a variable knowledge of positive and significant effect against the decision in taking credit, confidence of positive and significant effect against the decision in taking credit, skills have no effect signifikan effect against the decision in taking credit,while intrinsic religiosity significant effect against the decision in taking credit.
Penguatan Literasi Digital Dalam Pemanfaatan Website Pada Badan Usaha Milik Desa Cibogo Indah Umiyati; Trisandi Eka Putri; Icih Icih; Bambang Sugiharto; Daeng M. Nazier
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2024): Februari 2024
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v3i1.311

Abstract

This community service activity aims to improve digital literacy in website utilisation at BUMDes in Subang Regency, namely BUMDes Cibogo. The scope of digital literacy in this activity is Digital Skill, which is the ability of individuals to know, understand, and use ICT hardware and software as well as digital operating systems in everyday life. The methodology used in this activity is Rapid Rural Appraisal (RRA), a strong approach to rural community development. RRA includes aspects of respecting the community, encouraging the community to express and share ideas or opinions, asking questions, listening attentively, and taking notes. After the community service activities, the management of BUMDes Cibogo understands digital literacy at the digital skill level and a perception that digital literacy is very important as an effort to optimise BUMDes performance.
Pelatihan Menggunakan Aplikasi Akuntansi Digital Sederhana (LAMIKRO) Pada UMKM Kabupaten Subang Sri Mulyati; Icih Icih; Bambang Sugiharto; Daeng M. Nazier; Trisandi Eka Putri
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2024): April 2024
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v3i2.322

Abstract

The purpose of the service is to educate and improve the quality of MSME business actors in Subang Regency in terms of bookkeeping, accounting records, and digital financial reporting through the LAMIKRO application. Thus, the financial statements prepared can be well organized. The method applied in this program begins with conducting interviews, observations and sharing knowledge about how to use a simple digital accounting application using the LAMIKRO application. The results of this service show that there are still many MSME actors who record financial statements manually, even some of them are still unable to make financial reports. Therefore, this service is carried out to facilitate the recording of financial statements for these MSME actors.
Penguatan Akuntabilitas Pengurus Koperasi Melalui Sosialisasi PERMENKOP Nomor 2 Tahun 2024 Di Koperasi Kabupaten Subang Icih Icih; Nova Nursafitri; Nurul Adzra Nabilah; Muhamad Ramdan Gumelar; Vivian Nurul Insani; Nova Dwi Lestari
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 4 (2024): Agustus 2024
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v3i4.429

Abstract

This Community Service Program aims to improve accounting literacy among cooperative administrators in Subang Regency, especially in understanding the differences between the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) and the Financial Accounting Standards for Private Entities (SAK EP) as regulated in the Regulation of the Minister of Cooperatives and SMEs Number 2 of 2024. This Regulation requires the implementation of new accounting policies in cooperatives no later than early 2025 to avoid administrative sanctions. The methods used in this program include the preparation, implementation, and evaluation stages. Preparation includes selecting participating cooperatives, namely Dekopinda Subang member cooperatives, and creating training modules. The implementation stage involves socializing accounting policies to participants through a combination of theory and practice, followed by pre-tests and post-tests to assess improvements in accounting literacy. The results of this program show an increase in participants' understanding of the new accounting policies, which are expected to improve the accountability and financial performance of cooperatives in Subang Regency.
Co-Authors Aes Sulastri Amelia Andini Ardela Soehartinah Gunawan Asep Kurniawan Bambang Sugiharto Daeng M. Nazier Dandi Nursihab Devi Citravury Dewita Febi Silviana Dinda Dwi Agista Dinda Nurliani Fajar Meiyanti Farida Rika Arini Hasbi Nurhidayat Hazelin Falina Binti Rosli Imas Sofiah Indah Umiyati Indri Dwidya Nurmalawaty Wat Irwan Fathurrahman Kalisma Ratna Apriani Lina Putri Selina Lintang Riyunti Lolha Gantika Muhamad Ramdan Gumelar Muhammad Muaz Bin Zainudin Nenden Maulida Yuliawati Neneng Karyati Neng Susan Nurjanah Nisa Halimatusyadiah Nova Dwi Lestari Nova Nursafitri Nurul Adzra Nabilah Putri Utami Permata Hati Putri, Trisandi Eka Qurrota Ayuni Rijal Fadillah Rizka Fitri Nuraini Silvia Marcelina Sri Mulyati Sri Mulyati Suci Ramadani Trisandi Eka Putri Vivian Nurul Insani Yanti Sumiyati Yuri Haspari Yuyun Yunengsih