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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Publika International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Abdi Masyarakat Multidisiplin Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Jurnal Portofolio: Jurnal Manajemen dan Bisnis
Halimah, Imar
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Pendampingan Penyusunan Laporan Keuangan BUMDes Pada Desa Pengasinan Gunungsindur Halimah, Imar; Kurniawati, Desi; Umam, Danang Choirul
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 10 (2024): Januari
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13150895

Abstract

Tujuan dilaksanakannya kegiatan ini adalah untuk memberikan pemahaman dan pengetahuan kepada pengurus BUMDes Maju Bersama Desa Pengasinan berkaitan dengan bagaimana mencatat transaksi untuk membuat laporan keuangan. Permasalahan ini diselesaikan dengan persiapan, pelaksanaan dan evaluasi. Tahap pertama yaitu persiapan, persiapan ini dilakukan dengan survei langsung untuk melihat kondisi dilapangan dengan menentukan siapa yang akan bersedia untuk hadir dalam acara pelatihan tersebut. Tahap yang kedua adalah tahap pelaksanaan dimana pelaksanaan ini dilakukan dengan memberikan pemahaman atau penyuluhan terlebih dahulu dengan disertai tanya jawab dan latihan sebagai bentuk kegiatan workshop dengan memberikan pemahaman tentang bagaimana mencatat transaksi untuk membuat laporan keuangan. Selanjutnya para pengurus mendiskusikan apa saja kendala ketika mencatat transaksi yang terjadi. Tahap evaluasi dilakukan atas hasil yang telah dicapai oleh pengurus dengan melakukan Tanya jawab seberapa dalarn pemahaman para pengurus mengenai materi yang telah disampaikan dalam Setiap kegiatan yang sedang berjalan tentunya harus dicatat setiap waktunya.. Tuntutan terkait aspek keuangan menjadikan pengurus mengharuskan untuk membuat Laporan Keuangan sesuai dengan pedoman yang berlaku. Dengan demikian, pengurus BUMDes harus bisa menyusun Laporan Keuangan sesuai dengan transaksi yang ada.
SOSIALISASI PENYUSUNAN LAPORAN KEUANGAN GUNA MENINGKATKAN USAHA UMKM DI POKDARWIS EKOWISATA KERANGGAN TANGERANG SELATAN Fahmi, Darul; Halimah, Imar; Yusuf, Yusuf
 Jurnal Abdi Masyarakat Multidisiplin Vol. 3 No. 2 (2024): Agustus: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v3i2.1536

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk memberikan pemahaman dan pengetahuan kepada para pelaku UMKM di Pokdarwis Ekowisata Keranggan Tangerang Selatan tentang pentingnya pencatatan transaksi dan penyusunan laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Sebelum kegiatan ini dilaksanakan, para pelaku UMKM di lokasi tersebut belum melakukan pencatatan keuangan secara detail, yang menyebabkan kesulitan dalam pengambilan keputusan keuangan dan evaluasi kinerja usaha. Metode yang digunakan dalam kegiatan ini adalah sosialisasi langsung dan pelatihan praktis, yang mencakup penyuluhan teori dasar akuntansi, diskusi tanya jawab, serta praktek penyusunan laporan keuangan. Kegiatan ini melibatkan 14 peserta yang terdiri dari anggota komunitas dan dosen dari Universitas Pamulang. Hasil kegiatan menunjukkan peningkatan pemahaman peserta mengenai pentingnya laporan keuangan yang akurat dan sesuai standar, meskipun masih terdapat beberapa kendala dalam penerapan praktis. Evaluasi kegiatan menunjukkan bahwa para peserta mampu mempraktekkan pencatatan transaksi dan penyusunan laporan keuangan dengan lebih baik setelah mendapatkan pelatihan.
ANALYSIS OF THE APPLICATION OF WORK DISCIPLINE AND WORK MOTIVATION IN IMPROVING THE PERFORMANCE OF NON-CIVIL SERVANTS IN THE HYGIENE SECTION AT THE STATE CIVIL APPARATUS PERSONNEL DEVELOPMENT CENTER IN BOGOR Sunarto, Ading; Tanjung, Asridah Warni; Halimah, Imar
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 2 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i2.292

Abstract

This research is entitled "Analysis of the Application of Work Discipline and Work Motivation in Improving the Performance of Non-ASN Employees in the Hygiene Section at the State Civil Apparatus Personnel Development Center in Bogor. This study analyzes the application of work discipline and motivation to improve employee performance. The method used is qualitative research with a non-probability sample technique, purposive sampling. The data collection procedure of this study is observation, interview, documentation, and triangulation. Data analysis techniques in this study are data reduction, data presentation, conclusion drawing and verification, Strengths, Weaknesses, Opportunities, Threats (SWOT) analysis, and Quantitative Strategic Planning Matrix (QSPM) analysis. The results of this study show that the application of employee work discipline is quite good because some employees obey the rules set by the agency. In addition, applying employee motivation is good because there are awards from agency leaders. The application of work discipline and work motivation can improve employee performance. Employee performance is good because the resulting performance has a good impact on individuals and agencies. The results of the SWOT analysis show that it is in quadrant I, which is aggressive, where the values of the X axis (strengths and weaknesses) and the Y axis (opportunities and threats) have positive values of 1.43 and 1.70, which means that this situation is favorable for agencies to use existing strengths to take advantage of opportunities. Also, the results of the QSPM analysis are that 5 alternative strategy priorities can be used as strategies in improving employee performance, including improving good service, employee attitudes, and employee responsibilities by 6.50, controlling work to run professionally by 6.42, maintaining good cooperative relationships between employees and other agencies by 6.13, increasing the potential ability of employees by 5.91, increased assertiveness and care by 5.22
Pendampingan Penyusunan Laporan Keuangan BUMDes Pada Desa Pengasinan Gunungsindur Halimah, Imar; Kurniawati, Desi; Umam, Danang Choirul
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 10 (2024): Januari
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13150895

Abstract

Tujuan dilaksanakannya kegiatan ini adalah untuk memberikan pemahaman dan pengetahuan kepada pengurus BUMDes Maju Bersama Desa Pengasinan berkaitan dengan bagaimana mencatat transaksi untuk membuat laporan keuangan. Permasalahan ini diselesaikan dengan persiapan, pelaksanaan dan evaluasi. Tahap pertama yaitu persiapan, persiapan ini dilakukan dengan survei langsung untuk melihat kondisi dilapangan dengan menentukan siapa yang akan bersedia untuk hadir dalam acara pelatihan tersebut. Tahap yang kedua adalah tahap pelaksanaan dimana pelaksanaan ini dilakukan dengan memberikan pemahaman atau penyuluhan terlebih dahulu dengan disertai tanya jawab dan latihan sebagai bentuk kegiatan workshop dengan memberikan pemahaman tentang bagaimana mencatat transaksi untuk membuat laporan keuangan. Selanjutnya para pengurus mendiskusikan apa saja kendala ketika mencatat transaksi yang terjadi. Tahap evaluasi dilakukan atas hasil yang telah dicapai oleh pengurus dengan melakukan Tanya jawab seberapa dalarn pemahaman para pengurus mengenai materi yang telah disampaikan dalam Setiap kegiatan yang sedang berjalan tentunya harus dicatat setiap waktunya.. Tuntutan terkait aspek keuangan menjadikan pengurus mengharuskan untuk membuat Laporan Keuangan sesuai dengan pedoman yang berlaku. Dengan demikian, pengurus BUMDes harus bisa menyusun Laporan Keuangan sesuai dengan transaksi yang ada.
AGRESIVITAS PAJAK BERDASARKAN INTENSITAS DAN EARNING MANAJEMENT Halimah, Imar; Hidayati, Wahyu Nurul
Jurnal Ilmiah Publika Vol 11 No 1 (2023): Jurnal Ilmiah Publika
Publisher : Faculty of Social and Political Sciences, Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/publika.v11i1.8620

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris tentang pengaruh inventory intensity, capital intensity dan earning management terhadap agresivitas pajak. Variabel independen yang digunakan dalam penelitian ini adalah inventory intensity, capital intensity dan earning management sedangkan variabel dependennya adalah agresivitas pajak. Populasi pada penelitian ini adalah perusahaan pada perusahaan manufaktur Sektor Industri Barang Konsumsi di Bursa Efek Indonesia tahun 2016-2020. Metode pengambilan sampel dilakukan berdasarkan metode purposive sampling, berdasarkan metode tersebut diperoleh 50 sampel. Metode analisis data yang digunakan adalah statistic deskriptif, uji asumsi klasik, uji regresi data panel dan uji hipotesis menggunakan perhitungan statistik dengan penerapan Eviews 9. Berdasarkan hasil penelitian menunjukan bahwa inventory intensity tidak berpengaruh signifikan terhadap agresivitas pajak, capital intensity berpengaruh signifikan terhadap agresivitas pajak, earning management tidak berpengaruh signifikan terhadap agresivitas dan inventory intensity, capital intensity dan earning management secara simultan berpengaruh signifikan terhadap agresivitas pajak.
MANAJEMEN LABA BERDASARKAN ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN Halimah, Imar; Wahyuningsih, Titi
Jurnal Ilmiah Publika Vol 11 No 2 (2023): Jurnal Ilmiah Publika
Publisher : Faculty of Social and Political Sciences, Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/.v11i2.8872

Abstract

This study aims to determine the effect of deferred tax assets and deferred tax expenses on earnings management in primary consumer goods sector companies listed on the IDX for the 2017-2021 period. Taxation has criteria provisions regarding the measurement and recognition of components contained in the financial statements, but these measurements are not always the same as commercial accounting principles. Deferred tax assets and deferred tax expenses can detect companies doing earnings management, because there are differences in recording between commercial and fiscal financial statements that cause temporary differences.This type of research is explanatory research. Explanatory research with explanatory survey research methods. The sample withdrawal method in this study used purposive sampling, so that the sample obtained was 8 companies. Data analysis methods with descriptive statistics, multiple linear regression and hypothesis testing using eviews 10 software. The results showed that partially deferred tax assets affect earnings management while deferred tax expenses have no effect on earnings management. Simultaneously, it shows that deferred tax assets affect earnings management in primary consumer goods sector companies listed on the IDX for the period 2017-2021.
Antara Tangguhan dan Transparansi: Peran Moderasi Sustainability Reporting dalam Menekan Agresivitas Pajak Halimah, Imar; Sanulika, Aris; Hidayati, Wahyu Nurul
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1200

Abstract

Corporate tax aggressiveness has become a critical issue in recent years, raising concerns about transparency and ethical financial practices. Companies often engage in various strategies to minimize tax burdens, including the use of deferred tax components and selective disclosure in sustainability reporting. This study aims to analyze the influence of Deferred Tax Expense (DTE), Deferred Tax Asset (DTA), and Sustainability Reporting (SR) on tax aggressiveness, and to examine the moderating role of SR in these relationships. A quantitative approach was employed using multiple linear regression and Moderated Regression Analysis (MRA). The sample consisted of 26 companies selected through purposive sampling from a population of 130 companies, based on the availability of complete financial and sustainability reports for the 2019–2023 period. The results show that, partially, only SR has a significant negative effect on tax aggressiveness. In contrast, DTE and DTA do not have a significant impact. Furthermore, MRA results indicate that SR does not significantly moderate the relationship between DTE, DTA, and tax aggressiveness. These findings suggest that sustainability reporting practices have not yet functioned effectively as a control mechanism in corporate tax avoidance strategies. This study contributes to strengthening corporate fiscal transparency and encourages more substantive sustainability disclosures.
Pengaruh Laba Akuntansi, Arus Kas Operasi Dan Ukuran Perusahaan Terhadap Financial Distress Pada Emiten Asuransi Di Bursa Efek Indonesia Umam, Danang Choirul; Fahmi, Darul; Halimah, Imar
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 3 No. 3 (2024): Manajemen Strategik dan Analisis Strategi Lembaga dan Perusahaan
Publisher : Prisani Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70704/jpjmb.v3i3.304

Abstract

This This study aims to investigate the influence of accounting profit, operating cash flow, and firm size on the risk of financial distress in insurance companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022. The analytical method used is logistic regression to measure the impact of the independent variables on the dependent variable. This research is expected to contribute to the management of insurance companies in designing effective financial strategies and provide important information for regulators and capital market stakeholders. The results of the study indicate that operating cash flow has a significant effect on financial distress. Conversely, accounting profit and firm size do not show a significant effect on financial distress. Based on these findings, it is recommended that insurance companies adopt comprehensive and proactive management strategies, including effective cash flow management, revenue diversification, comprehensive risk management, and operational efficiency improvements to help manage financial distress risk and achieve long-term financial stability.
Pengaruh Retribusi Daerah dan Dana Alokasi Khusus Terhadap Belanja Modal Pada Kabupaten/Kota di Provinsi Jawa Barat Suryanti, Maria Yenivadia; Halimah, Imar
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 3 (2025): Manajemen Pemerintahan Dalam Alokasi Dana dan Pemasukkan Daerah
Publisher : Prisani Cendekia

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

Abstract

This study aims to determine and analyze the effect of blood levy and Special Allocation Fund (DAK) on capital expenditure. This study uses a sample of districts / cities in West Java Province contained in the Central Statistics Agency (BPS) in 2019-2023. The sample technique used was purpose sampling, where from 27 districts / cities a sample of 18 districts was obtained for 5 years so that a total of 90 data samples were obtained. The analysis used is panel data regression analysis using a fixed effect model. The results obtained show that simultaneously local retribution and the Special Allocation Fund have a significant effect on capital expenditure. Personally, local retribution and Special Allocation Fund have a positive and significant influence on capital expenditure
Analysis Of Financial Performance of Depok City Government Halimah, Imar
EAJ (Economic and Accounting Journal) Vol. 5 No. 3 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i3.y2022.p233-239

Abstract

This study aimed to determine the financial performance of the Depok City Government in 2016 and 2017. The data used in this study is the 2017 financial report, then analyzed using the ratio of independence and compatibility. The results of the analysis state that the financial performance of the Depok City Government in the aspect of independence in 2016 was 59%, and in 2017 has increased by 74%; this is included in the sedan category. Meanwhile, from the aspect of compatibility, it is not good in indirect expenditure, namely in 2016 by 25% and 2017 by 28.6%. In contrast, direct expenditure is likely reasonable in 2017, namely 54.4%, compared to 2016, only 49.5% in the poor category. The Depok city government is expected to strive to further increase its PAD by optimizing resource management and expanding sectors with the potential to increase PAD so that it does not depend on revenue from the Central Government.
Co-Authors Desi Kurniawati Fahmi, Darul Hidayati, Wahyu Nurul Sanulika, Aris Sunarto, Ading Suryanti, Maria Yenivadia Tanjung, Asridah Warni Umam, Danang Choirul Wahyuningsih, Titi Yusuf Yusuf