Article Per Year (5 Year)
p-Index From 2020 - 2025
2.189
P-Index
This Author published in this journals
All Journal Primanomics : Jurnal Ekonomi & Bisnis Martabe : Jurnal Pengabdian Kepada Masyarakat Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) ABDIKARYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) International Journal of Entrepreneurship and Business Management As-Syirkah: Islamic Economic & Financial Journal
Nurmilah, Risma
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Veterinary Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
Analisis Sistem Informasi Akuntansi Penggajian Pada Pt. Galang Insan Pratama Lestari, Syahnaz Haq Murni; Nurmilah, Risma
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8685

Abstract

This study aims to describe the payroll accounting information system at PT. Galang Insan Pratama. This research took the object of research at PT. Galang Insan Pratama. Methods of data collection using observation, interviews and documentation. The data analysis technique used is a qualitative descriptive analysis technique by describing the payroll accounting information system that exists within the company including activities in the payroll system, documents used in the payroll system, accounting records used in the payroll system, functions related to the payroll system. payroll, the network of procedures that make up the system, the internal control system and the constraints contained in the payroll accounting information system. The results of this study indicate that the application of payroll accounting information systems at PT. Galang Insan Pratama in fulfilling the elements and objectives of internal control is still less effective. This is characterized by a computerized system that does not support, lack of supervision when fingerprints are tampered with, delays in submitting employee overtime work documents to the HRD staff and the presence of dual tasks in the payroll accounting information system.
Analysis Of The Subsidized Home Ownership Loan (Kpr) Granting Process In Preventing Non-Performing Loans (Case Study At PT. Bank Tabungan Negara Sukabumi Branch Office) Siti Ambar Alya Hanifah; Kartini, Tina; Nurmilah, Risma
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 3 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i3.3206

Abstract

This study analyzes the Subsidized Home Ownership Credit (KPR) Provision Process at PT. Bank Tabungan Negara Sukabumi Branch Office, as a housing solution for Low-Income Communities (MBR). With Indonesia's population reaching 278.7 million, and the minimum wage income in Sukabumi below Rp. 3,500,000, while house prices in Sukabumi range from 166-300 million, the need for affordable housing is increasingly urgent. Bank BTN, as a pioneer in mortgage lending since 1974, provides Housing Financing Liquidity Facility (FLPP) to support MBR. The research background shows an increase in Subsidized KPR distribution in Sukabumi, but also faces challenges such as obstacles in the credit application process and potential non-performing loans. This study aims to explain the Subsidized KPR provision process, the application of 7P principles in credit analysis, and the effectiveness of the Subsidized KPR provision process in preventing non-performing loans. Using qualitative research methods with data collection techniques through observation, interviews, and documentation. The results show that the implementation of the Subsidized KPR provision process complies with established regulations, but there are challenges in educating new potential debtors. The 7P credit analysis principle is applied comprehensively to assess credit application eligibility. The Subsidized KPR provision process demonstrates effectiveness in preventing non-performing loans, although this credit risk cannot be completely eliminated, and the increase in NPL that occurred after the Covid-19 restructuring policy creates new challenges for the bank's financial health.
MENGOPTIMALKAN SOSIALISASI PAJAK UMKM: MENDORONG KEPATUHAN DAN PENINGKATAN PENDAPATAN DAERAH nurmilah, risma
ABDIKARYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 01 (2024): ABDIKARYA
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/abdikarya.v6i01.2973

Abstract

Industri mikro, kecil, dan menengah (UMKM) memiliki kemampuan untuk meningkatkan pendapatan nasional(Audretsch, 2018; Gradstein & Klemp, 2020; Lee & McKibbin, 2018). Pelatihan pemahaman terkait perpajakan sangat dibutuhkan, data menunjukkan bahwa kontribusi UMKM terhadap pajak sebesar 0,5% dari total penerimaan pajak, yang menunjukkan bahwa tingkat ketaatan UMKM terhadap kewajiban perpajakan masih sangat rendah. Tujuan pengabddian ini adalah memberikan pemahaman dan pelatihan terkait Peraturan Pemerintah Nomor 46 Tahun 2013 tentang Pajak Penghasilan atas Penghasilan dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu (PP 46/2013), dengan perubahan PP 23 tahun 2018, dikeluarkan dalam upaya untuk mendorong pemenuhan kewajiban perpajakan secara sukarela (pemenuhan kewajiban perpajakan secara sukarela). Peraturan Pemerintah ini mengatur pengenaan Pajak Penghasilan (PPh) final atas penghasilan yang diterima atau diperoleh Wajib Pajak dengan batasan peredaran bruto tertentu. Peraturan Pemerintah ini menerapkan model regime presumptive dalam pajak. Alternatif pemecahan masalah dilakukan dengan mengadakan sosialisasi langsung terhadap para pelaku usaha sehingga diharapkan pelaku usaha memiliki pengetahuan tentang ketentuan pajak bagi UMKM. Peserta diberikan sosialisasi secara langsung secara individu dan kelompok dengan diberikan beberapa materi diantaranya ketentuan pajak bagi UMKM, cara mendaftar tarif UMKM baru, perhitungan PPH UMKM serta cara membayar pajak UMKM. Dimana hasil yang diharapkan para pelaku usaha menjadi patuh pajak, yang mana akan berefek langsung bagi pendapatan daerah.
PENGARUH PAJAK KENDARAAN BERMOTOR (PKB), BEA BALIK NAMA KENDARAAN BERMOTOR (BBNKB), DAN PAJAK AIR PERMUKAAN (PAP) TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI UPTD PUSAT PENGELOLAAN PENDAPATAN DAERAH WILAYAH (PPPDW) KOTA SUKABUMI Hanifah, Neli; Nurmilah, Risma; Tanjung, Hendra
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 15 No. 2 (2023): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v15i2.2247

Abstract

Pendapatan Asli daerah bertujuan memberikan keleluasaan kepada daerah dalam menggali pendanaan dalam pelaksanaan otonomi daerah sebagai perwujudan asas desentralisasi. Banyaknya masyarakat yang membutuhkan kendaraan akan berdampak pada penerimaan Pendapatan Asli Daerah. Masih adanya penunggakan pembayaran pajak kendaraan di kota Sukabumi. Bea Balik Nama Kendaraan Bermotor menjadi salah satu alasan masyarakat tidak membayar pajak kendaraan bermotor. Adanya penolakan kenaikan tarif pajak air permukaan oleh 27 kabupaten/kota di Jawa Barat. Penelitian ini bertujuan untuk mengetahui pengaruh pajak kendaraan bermotor, bea balik nama kendaraan bermotor, dan pajak air permukaan terhadap pendapatan asli daerah di Kota Sukabumi. Jenis penelitian yang digunakan dalam penelitian ini yaitu jenis penelitian kuantitatif. Data yang diolah adalah data laporan realisasi pendapatan dari tahun 2020-2022. Pengumpulan data penelitian ini menggunakan data sekunder dengan teknik pengumpulan dokumentasi dan studi pustaka. Sampel dalam penelitian ini ditentukan dengan menggunakan metode sampling jenuh sehingga diperoleh 36 data sampel. Berdasarkan hasil penelitian menunjukkan bahwa pajak kendaraan bermotor berpengaruh siginifikan terhadap pendapatan asli daerah. Bea balik nama kendaraan bermotor berpengaruh signifikan terhadap pendapatan asli daerah. Pajak air permukaan tidak berpengaruh signifikan terhadap pendapatan asli daerah. Secara simultan pajak kendaraan bermotor, bea balik nama kendaraan bermotor dan pajak air permukaan berpengaruh signifikan terhadap pendapatan asli daerah
Culinary Tourism Development Strategy In Sukabumi Nurmilah, Risma; Ade Sudarma; Alhidayatullah, Alhidayatullah
International Journal of Entrepreneurship and Business  Management Vol. 1 No. 2 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.741 KB) | DOI: 10.54099/ijebm.v1i2.351

Abstract

Culinary tourism is an essential basis for assessing the regional creative economy. The main purpose of this study is to determine the development strategy of culinary tourism in Sukabumi. The method used is a SWOT analysis.The culinary tourism development plan begins by looking at the business characteristic and identified culinary problems so that the concept of culinary tourism development appears based on the strengths, weaknesses, opportunities and threats. The results of this analysis, there are similarities in main characteristics and problems that emerges from every culinary entrepreneur. Similarities in goals and directions impacton the similarities of strategy in its development. This research resulted in three stages strategy namelyshort-, medium- and long-term strategy. Promotion and revitalization culinary place are proposed inshort term strategy.In addition, medium term strategy proposes development of human resources while long term strategy propose government policiesin tourism development. The future plans in culinary tourism development should be ina consistent coordination framework so that results positive regional economic growth.
Pengaruh Manajemen Modal Kerja dan Rasio Aktivitas Terhadap Profitabilitas Perusahaan Manufaktur Sektor Consumer Non-Cyclicals Yang Terdaftar di BEI pada Tahun 2022-2024 Aulia, Dita; Tanjung, Hendra; Nurmilah, Risma
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 2 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i2.3877

Abstract

This study focuses on examining the effect of working capital management and activity ratios on the profitability of consumer non-cyclical manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Working capital management is measured by the Cash Conversion Cycle (CCC), activity ratio is measured by Total Asset Turnover (TATO), and profitability ratio is measured by Return On Asset (ROA). Quantitative research method using annual financial reports as secondary data sources. The sample size used was 53 companies in the non-cyclical consumer sector, using random sampling techniques. This study uses SPSS to measure and evaluate the correlation between the research variables. The findings of this study indicate that there is no partial influence between working capital management and activity ratio on profitability ratio. Simultaneously, there is no influence between working capital management and activity ratio on profitability ratio.
Pengaruh Digitalisasi Layanan dan Promosi Agen Brilink Terhadap Inklusi Keuangan Melalui Perubahan Pola Transaksi Masyarakat Sebagai Variabel Intervening di Agen Brilink Desa Cijalingan Nurazizah, Rida; Tanjung, Hendra; Nurmilah, Risma
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 2 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i2.3878

Abstract

Financial inclusion is a key pillar in achieving sustainable economic development, particularly in rural areas that still face limited access to formal financial services. In this context, the digitalization of services and promotional activities carried out by BRILink agents serve as strategic efforts to improve community financial inclusion. This study aims to examine the effect of service digitalization and BRILink agent promotion on financial inclusion, both directly and indirectly through the mediating variable of changes in community transaction patterns. The research method employs a quantitative approach with an associative design. Primary data were collected through questionnaires distributed to 100 respondents who are users of BRILink services in Cijalingan Village, Sukabumi Regency. Data analysis was conducted using the Structural Equation Modeling (SEM) method with SmartPLS version 4.0 software. The results indicate that both service digitalization and BRILink agent promotion have a positive and significant effect on changes in community transaction patterns. Furthermore, digitalization, promotion, and changes in transaction patterns significantly influence financial inclusion. These findings suggest that greater utilization of digital technology and effective promotional strategies by BRILink agents encourage a shift in transaction behavior, ultimately leading to improved financial inclusion. The change in transaction patterns also partially mediates the relationship between digitalization, promotion, and financial inclusion, with the overall model explaining 63.8% of the variance in financial inclusion.
Pengaruh Profitabilitas dan Corporate Social Responsibility terhadap Nilai Perusahaan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2022 Alfatihah, Muhamad Dani Alif; Kartini, Tina; Nurmilah, Risma
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 1 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/788gvp28

Abstract

This study aims to determine the effect of corporate social responsibility and intellectual capital on the company's financial performance. The variables used in this study are the Effects of Profitability and Corporate Social Responsibility on Company Value Study of Mining Companies Listed on the Indonesia Stock Exchange for the 2018 – 2022 period. This research was conducted using a quantitative method with an associative approach. The population in this study is the annual reports of mining companies listed on the Indonesian stock exchange 2018-2022 of 10 companies and a sample of 50 company annual reports is taken. In this research, the sample was taken using purposive sampling technique. Data collection techniques using secondary data. The data analysis technique used is descriptive statistical test, classical assumption test, multiple linear analysis, and hypothesis testing. The results of this study indicate: the independent variables are profitability and corporate social responsibility while the dependent variable is company value. The results of this study indicate that profitability influences firm value, corporate social responsibility variable has a significant effect on firm value. Profitability and corporate social responsibility have a simultaneous effect on company value. So it can be concluded that profitability and corporate social responsibility has an effect of only 37.9% on company value and the rest is influenced by other factors not examined in this study.  
Pengaruh Kualitas Pelayanan Pajak, Pemahaman Peraturan Pajak Serta Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Mirawati; Nurmilah, Risma
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/7qhn5b27

Abstract

This study explores the influence of tax service quality, understanding of tax regulations, and tax sanctions on motor vehicle taxpayer compliance in Sukabumi City. The problem phenomenon identified is the low level of motor vehicle taxpayer compliance, which has a negative impact on local tax revenue. The purpose of this study is to measure the extent to which the three variables affect taxpayer compliance. The research method used is a quantitative approach with data collection techniques in the form of questionnaires distributed to 100 respondents. Data analysis was performed using multiple linear regression. The results showed that the quality of tax services did not have a significant effect on taxpayer compliance. In contrast, understanding tax regulations and tax sanctions has a positive and significant effect on taxpayer compliance. Thus, increasing taxpayers' understanding of tax regulations and the application of effective sanctions can increase motor vehicle taxpayer compliance in Sukabumi City.
Efektivitas Penerapan Sistem dan Prosedur Akuntansi Aset Tetap pada Dinas Perdagangan dan Perindustrian Kabupaten Sukabumi Andrawan, Vikri; Kartini, Tina; Nurmilah, Risma
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/vvpt5q81

Abstract

This study aims to evaluate the effectiveness of the implementation of fixed asset accounting systems and procedures at the Trade and Industry Office of Sukabumi Regency. The research method used is a qualitative method with an analytical descriptive approach. Data were collected through interviews, observations, and documentation. The results showed that the implementation of fixed asset accounting systems and procedures is in accordance with applicable government accounting standards, but there are still some obstacles in its implementation such as lack of training for staff and limited resources. Based on the calculation of the effectiveness ratio using the Dean J. Champion measuring instrument, the effectiveness level reached 88%, which is included in the very effective category. The number of indicators assessed were 11 indicators of fixed asset accounting systems, with 9 indicators met, and 7 indicators of fixed asset accounting procedures, which were all met. Recommendations to improve effectiveness include providing better training for staff, increased resource allocation, and improved management and internal controls.  
Co-Authors Ade Sudarma Alfatihah, Muhamad Dani Alif Alhidayatullah Andrawan, Vikri Asriyanik . Evi Martaseli Hanifah, Neli Hendra Tanjung Irfan Sophan Himawan Ismet Ismatullah Kokom Komariah Leonita Siwiyanti Lestari, Syahnaz Haq Murni M.Ramdan, Asep Mirawati Nurazizah, Rida Nurwijayanti Reni Anggriani, Reni Rinaldi Rinaldi Siddiq, Alwi Rofiudin Siti Ambar Alya Hanifah Tina Kartini Venita Sofiani Wiguna, Tri Shakti