Article Per Year (5 Year)
p-Index From 2021 - 2026
1.497
P-Index
This Author published in this journals
All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Abdimisi Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Jurnal Abdi Masyarakat Multidisiplin JAKPI West Science Journal Economic and Entrepreneurship TOFEDU: The Future of Education Journal The Manager Reveiew GEMBIRA (Pengabdian Kepada Masyarakat)
Kusumaningsih, Ani
Unknown Affiliation
Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
KUALITAS AUDIT MEMODERASI ENVIRONMENTAL, SOCIAL, GOVERNANCE TERHADAP NILAI PERUSAHAAN Gunawan, Ester Hanna; Holiawati, Holiawati; Kusumaningsih, Ani
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6506

Abstract

Penelitian ini dilatarbelakangi oleh fenomena yang terjadi pada nilai ESG Leaders tahun 2021 menunjukan kenaikan yang lebih signifikan di banding nilai IHSG. Puncak tertinggi BGK ESG Leaders pertengahan hingga akhir tahun 2022 sedangkan nilai IHSG mengalami kenaikan yang moderat. Pada fenomena ini tercetuslah rumusan masalah yaitu Pengaruh dan Peran Kualitas Audit memoderasi hubungan Environmental, Social, dan Governance terhadap Nilai Perusahaan. Perusahaan yang digunakan yaitu tercatat pada ESG BGK Foundation dan Bursa Efek Indonesia tahun 2019-2023. Populasi perusahaan yaitu sebanyak 169, dengan menggunakan metode purposive sampling maka sampel perusahaan sebanyak 40 perusahaan. Hasil penelitian menunjukkan bahwa komponen Environmental, Social, dan Governance (ESG) secara empiris memiliki pengaruh signifikan terhadap Nilai Perusahaan. Selain itu, Kualitas Audit terbukti mampu memoderasi dan memperkuat hubungan antara pengungkapan Environmental, Social, dan Governance terhadap Nilai Perusahaan. Temuan ini menegaskan bahwa semakin baik pengungkapan aspek Environmental, Social, dan Governance, serta didukung oleh kualitas audit yang tinggi, maka nilai perusahaan cenderung meningkat.
Improving Tax Understanding for MSMEs in the Waringinjaya Village, the Bojonggede Subdistrict, Bogor Regency Farras, Atha; Hayati, Hikmahtul; Yuliana, Vinka; Silvia, Silvia; Rosini, Iin; Kusumaningsih, Ani
The Future of Education Journal Vol 4 No 9 (2025): #1
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i9.1274

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the national economy, but still face challenges in terms of understanding and compliance with tax regulations. This Community Service Program is organized with the aim of improving the understanding and tax compliance levels of MSME actors in Waringinjaya Village, Bojonggede Subdistrict, Bogor Regency. The approach used includes preliminary surveys through field observations and interviews, tax education and socialization activities, technical training on tax calculation, as well as post-activity evaluation through the distribution of questionnaires and in-depth interviews. The material provided includes the basic concepts of tax obligations, types of taxes imposed on MSMEs, tax sanctions, and the implementation of Final Income Tax (PPh) for MSMEs based on Government Regulation Number 23 of 2018, which has been refined through Government Regulation Number 55 of 2022. The results of the program show a significant increase in the participants' understanding of tax obligations, with at least 80% of participants achieving a basic understanding of tax duties. Furthermore, MSME actors' awareness of the importance of financial record-keeping and systematic business administration has also improved. This program has had a positive impact on encouraging tax compliance based on awareness and strengthening the sustainable management capacity of MSMEs.
Co-Authors Amazihono, Feri Idawati Angga Hidayat Anita Anggraini Azhari, Andi Effriyanti Farras, Atha FIRMANSYAH, ADAM Friska, Yuliana Gunawan, Ester Hanna Hayati, Hikmahtul Holiawati, Holiawati Juanda, Gustian Khakiki, Faisal Nur Kristiyanto, Kristiyanto Marjohan, Masno Nasution, Nurjamilah Nur, Neng Entang Fatimah Iam Nurmalia, Nurmalia Prayetno, Bambang Eko Riswanto, Ahmad Rosini, Iin Rukmana, Arief Yanto Silvia Silvia Siti Hannah Sugeng, Andry Supriadi, Adih Syafi'i, Moh. Thoyib Yuliana, Vinka