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All Journal KEUNIS Jurnal Kajian Akuntansi Scientific Journal of Reflection : Economic, Accounting, Management and Business EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Disrupsi Bisnis Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi PENGABDIAN SOSIAL Jurnal Nusa Akuntansi
Sanulika, Aris
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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EDUKASI PENGETAHUAN PERPAJAKAN BAGI UMKM PADA PONDOK PESANTREN LEMBAGA BINA SANTRI MANDIRI Nursita, Meta; Khuluqi, Khusnul; Sanulika, Aris; Napisah, Napisah; Jelanti, Desi
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i1.17079

Abstract

Pesatnya UMKM di Indonesia memiliki peran penting dalam meningkatkan pendapatan masyarakat, penyerapan tenaga kerja serta meningkatkan perekonomian di Indonesia. Hal ini tidak menutup kemungkinan walaupun Indonesia masih menjadi bagian dari Pandeic Covid-19. Namun, dilihat dari sektor perpajakan, UMKM belum mencerminkan kontribusi yang besar bagi perekonomian Indonesia. Padahal pajak merupakan kontribusi kepada negara yang harus dilakukan baik oleh individu atau perorangan dan bagi yang memiliki usaha atau bisnis. Hal ini disebabkan rendahnya pemahaman tentang konsep dasar perpajakan, hak dan kewajiban perpajakan bagi UMKM, serta penggunaan aplikasi terkait kewajiban perpajakan UMKM. Dalam upaya meningkatkan jumlah wajib pajak UMKM agar dapat memberikan kontribusi di bidang perpajakan adalah dengan memberikan penyuluhan, sosialisasi dan edukasi yang meliputi konsep dasar perpajakan mengenai identitas kepemilikan wajib pajak yaitu Nomor Pokok Wajib Pajak (NPWP), penerapan proses sampai pada implementasi mengenai pendaftaran NPWP bagi para pelaku UMKM.
THE EFFECT OF PROFESSIONALISM, OBJECTIVITY, ACCOUNTABILITY, KNOWLEDGE OF THE ACCURACY OF GIVING AUDIT OPINION AND AUDITOR EXPERIENCE AS MODERATING VARIABLES Stiawan, Hari; Sanulika, Aris
EAJ (Economic and Accounting Journal) Vol. 2 No. 3 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i3.y2019.p175-180

Abstract

The auditor as a party trusted by the public, the auditor will examine the financial statements and then issue a statement. This study aims to determine the effect of professionalism, objectivity, accountability, knowledge on the accuracy of the provision of audit opinions and auditor experience as a moderating variable on the influence of audit expertise on the accuracy of giving opinions by the auditor. The type of data used in this study is quantitative data. Sources of data in this study are primary data. The population in this study were auditors who worked at KAP located in South Tangerang. With the number of respondents in this study as many as 58 people. The results of this study indicate that professionalism, objectivity, accountability, knowledge do not influence the accuracy of giving audit opinions either partially or partially. The auditor's experience can moderate the variables of professionalism, objectivity, accountability, knowledge of the accuracy of the giving of
Increasing Tax Payer Compliance Land and Building Taxes with Awareness and Socialization as Moderating Variables Sanulika, Aris
EAJ (Economic and Accounting Journal) Vol. 6 No. 1 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i1.y2023.p60-66

Abstract

This study aims to determine the increase in land and building taxpayer compliance with awareness and compliance as moderating variables. This research was conducted on land and building taxpayers in Cengkareng District, with a total population of 97,191 land and building taxpayers. The sampling technique was simple random sampling using the Slovin formula with a significant level of 10% so that a research sample of 100 correspondents was obtained. The data analysis method in this study is moderated regression analysis, with the results showing that awareness has a positive effect on land and building taxpayer compliance, with the socialization variable as a moderator able to strengthen the level of influence of awareness on land and building taxpayer compliance.
Do Corporate Governance, Sustainability Reporting, and Gender Diversity Have a Financial Performance Impact? Evidence Indonesia and Malaysia Bank Sanulika, Aris; Hidayati, Wahyu Nurul
KEUNIS Vol. 13 No. 2 (2025): JULY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i2.6319

Abstract

Many studies state that governance and sustainability affect financial performance, and transparent disclosure is considered capable of increasing stakeholder trust in corporate responsibility towards the environment, however, some researchers assume that governance and sustainability reports do not have a positive impact on financial performance and are considered only a burden and only to comply with regulations. This study attempts to fill this gap in the literature by testing the impact of governance disclosure and sustainability reporting by adding gender diversity variables as a moderation, female directors are believed to be more critical and able to increase stakeholder trust. This study uses a panel regression model on a sample of 54 banks registered in Indonesia and Malaysia in 2022. Effective governance can overcome the agency theory and moral hazard problems that commonly occur in the banking industry, such that bank performance, as measured by Tobin's q, increases because stakeholders feel that greater disclosure of governance can have a positive effect on financial performance. Disclosure of sustainability reporting in the banking industry not only complies with regulations but also has a positive effect on financial performance. Sustainability reporting integration into core business strategies is likely to play an important role in driving long-term financial success and increasing stakeholder confidence in bank performance. Gender diversity positively moderates corporate governance practices, sustainability reporting, and, ultimately, superior financial performance. Gender diversity in the ranks of company directors is an important factor in improving corporate governance, sustainability reporting practices, and financial performance. The benefits of gender diversity extend to various organizational dimensions, underscoring its significance as a strategic asset in the contemporary corporate governance paradigm.
PEMBIAYAAN MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS DENGAN BOPO SEBAGAI VARIABEL MODERATING Sanulika, Aris; Hidayati, Wahyu Nurul
Jurnal Disrupsi Bisnis Vol. 3 No. 3 (2020): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v3i3.8372

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan mudharabah dan musyarakah terhadap profitabilitas dengan bopo sebagai variabel moderasi pada bank syariah yang ada di Indonesia periode 2014-2018. Penelitian ini adalah kuantitatif deskriptif dengan menggunakan sampel penelitian yang dipilih dengan menggunakan metode purposive sampling. Data penelitian dianalisis menggunakan MRA berbantuan program spss. Hasil penelitian menunjukkan bahwa pembiayaan mudharabah dan musyarakah berpengaruh terhadap profitabilitas baik secara parsial maupun simultan. dan variabel bopo mampu memperkuat pengaruh pembiayaan mudharabah dan musyarakah terhadap profitabilitas.M
Peran Pelaporan Keberlanjutan dan Keberagaman Gender dalam Meningkatkan Kinerja Keuangan pada Sektor Perbankan Sanulika, Aris
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): 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.v9i1.1383

Abstract

The increasing emphasis on sustainability, inclusive governance, and financial performance has intensified the need for empirical evidence in the banking sector, particularly in emerging economies such as Indonesia. Banks are no longer evaluated solely on financial outcomes but also on their commitment to transparency, social responsibility, and effective governance structures. This study aims to examine the relationship between sustainability reporting, gender diversity, intermediation efficiency, capital adequacy, firm age, and financial performance in Indonesian conventional banks. The research adopts a quantitative approach with an associative research design. The population comprises all banking companies operating in Indonesia, while the sample is selected using purposive sampling based on predetermined criteria, resulting in twenty-eight conventional banks observed over the period from two thousand eighteen to two thousand twenty-four. Panel data regression is employed as the analytical method, supported by panel model selection tests, classical assumption tests, and hypothesis testing. Data processing is conducted using EViews software. The findings indicate that sustainability reporting, gender diversity, and intermediation efficiency play a significant role in enhancing bank profitability. Sustainability reporting functions as a strategic mechanism to strengthen stakeholder trust, improve transparency, and reinforce corporate legitimacy. Gender diversity contributes to better decision-making quality and more effective corporate governance. In contrast, capital adequacy and firm age show relatively limited influence. Overall, the study highlights the strategic importance of inclusive governance and sustainable practices in improving the financial performance of the Indonesian banking sector.
Co-Authors Ambarwati Halimah, Imar Hidayati, Wahyu Nurul Irawati, Wiwit Jauharah, Dhiyah Jelanti, Desi Khuluqi, Khusnul Lubis, Siti Abina Napisah, Napisah Nursita, Meta Riantini, Kirana Stiawan, Hari Tofiq, Tri Agung Widiyati, Dian Wulandari, Liana Novi Wulandari, Rosita