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All Journal Jurnal Pendidikan Vokasi Jurnal Revenue : Jurnal Ilmiah Akuntansi Abdimisi Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Perwira Journal of Economics and Business (PJEB)
Prasetya, Eka Rima
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH PENERAPAN SISTEM E-FILING, TINGKAT PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Nurshofia, Fitri; Prasetya, Eka Rima
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.527

Abstract

This research aims to analyze whether there is an influence between the application of the e-filing system, the level of understanding of taxation, and taxpayer awareness on taxpayer compliance at the Serpong Primary Tax Service Office. The approach used in this research is a quantitative approach. The population in this study were taxpayers registered at the Serpong Primary Tax Service Office. The data used is primary data obtained through questionnaires to respondents. The sample in this study was obtained using the convenience sampling method with the slovin formula, so that 100 samples were obtained. The data analysis method used is multiple linear regression analysis using SPSS version 20. The results of this study indicate that the application of the e-filing system affects taxpayer compliance, the level of understanding of taxation affects taxpayer compliance, and taxpayer awareness affects taxpayer compliance
Peningkatan Motivasi, Kedisiplinan dan Keahlian Siswa-Siswi Yayasan Al-Mutakabbir Kabupaten Bogor Saragih, Muhammad Rizal; Rusdi, Rusdi; Hunein, Hamida; Sadewa, Prima; Nurullah, Mawardi; Hasan, Julian Muhammad; Septiningrum, Liana Dwi; Prasetya, Eka Rima; Yudawirawan, Moh. Yuddy; Arini, Dewi Ulfah; Sujarwo, Sujarwo; Margie, Lyandra Aisyah; Habibah, Habibah; Afriadi, Fiqih; Febriyanto, Fery Citra
Jurnal PKM Manajemen Bisnis Vol. 5 No. 1 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i1.1124

Abstract

The objective of this community service initiative is to enhance the motivation, discipline, and expertise of students at the Al-Mutakabbir Foundation in Bogor Regency. This program employs seminars and discussions as its primary methods of engagement. The target population for this activity consists of 50 students from the foundation. During the community service event, participants were exposed to a series of interactive seminars designed to address key topics relevant to their personal and academic development. Experts and facilitators led discussions that encouraged students to actively engage with the material, share their perspectives, and collaborate on solutions to common challenges they face. One significant outcome of this initiative was the heightened motivation observed among students. Many expressed renewed enthusiasm for their studies and a clearer understanding of their personal goals. Additionally, the emphasis on discipline helped students recognize the importance of time management and consistent effort in achieving success. The participants demonstrated their understanding through practical applications of the concepts discussed, such as creating personalized action plans for their studies and developing strategies for overcoming obstacles. The objectives of the service were not only met but exceeded, laying a solid foundation for the students' ongoing development.
Sosialisasi Budaya Organisasi dan Kewajiban Belajar, Peningkatan Kompetensi dan Motivasi serta Pelatihan Manajemen Keuangan dan Literasi Keuangan Syariah kepada Siswa dan Siswi Yayasan Al-Mutakabbir Kabupaten Bogor Saragih, Muhammad Rizal; Rusdi, Rusdi; Ambarita, Dinar; Sadewa, Prima; Nurullah, Mawardi; Hasan, Julian Muhammad; Septiningrum, Liana Dwi; Prasetya, Eka Rima; Yudawirawan, Moh. Yuddy; Arini, Dewi Ulfah; Sujarwo, Sujarwo; Afriadi, Fiqih; Febriyanto, Fery Citra
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1436

Abstract

Community service plays a vital role in bridging the gap between academic knowledge and real-world application, particularly in fostering awareness of organizational culture, lifelong learning, and financial literacy among young generations. The urgency of this activity stems from the growing need to equip students with not only academic competence but also practical skills that enhance their personal development and readiness for future professional environments. This community service program aimed to promote organizational culture, instill a sense of continuous learning, enhance student competence and motivation, and provide training in financial management and Islamic financial literacy to the students of the Al-Mutakabbir Foundation in Bogor Regency. The program was conducted through seminars and interactive discussions, targeting a total of 50 student participants. Through engaging and participatory methods, students were introduced to key concepts and best practices in financial planning, savings, investment from an Islamic perspective, and the importance of upholding organizational values. The results demonstrated a high level of comprehension and active application of the materials discussed, as reflected in post-activity evaluations and participant feedback. The implications of this success are significant, as it indicates an increased capacity among students to manage their finances responsibly and align their behavior with positive organizational and cultural values, ultimately supporting their holistic growth and contribution to society.
Peningkatan Motivasi Belajar, Kompetensi dan Wawasan Berpikir Siswa dan Siswi Yayasan Al-Mutakabbir Kabupaten Bogor Saragih, Muhammad Rizal; Rusdi, Rusdi; Hunein, Hamida; Sadewa, Prima; Nurullah, Mawardi; Hasan, Julian Muhammad; Septiningrum, Liana Dwi; Prasetya, Eka Rima; Soeyatno, Rahmah Farahdita; Sucayono, Sucayono; Sujarwo, Sujarwo; Yudawirawan, Moh. Yuddy
Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i2.761

Abstract

The aim of this community service is to increase learning motivation, competence and insight into thinking at the tertiary level for the students of the Al-Mutakabbir Foundation, Bogor Regency. The method of community service is seminars and discussions. The population in this community service activity is 50 people, all of whom are students from the Al-Mutakabbir Foundation, Bogor Regency. The result of this community service is that all participants understand and apply all the material and discussions that occur during the event so that the goals of this service are achieved.
Pengaruh Sales Growth, Capital Intensity, dan Komisaris Independen Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang terdaftar di BEI Periode 2017-2021 Cahaya, Sintia; Prasetya, Eka Rima
Perwira Journal of Economics & Business Vol 4 No 2 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i2.229

Abstract

The purpose of this research is to determine the effect of sales growth, capital intensity, and independent commissioner on tax aggressive in property and real estate companies listed on the Indonesia Stock Exchange in 2017-2021. The methodology used in this study is quantitative. The sampling techniques used was purposive sampling and a sample was obtained in this study, which was a total of 100 data. The analysis methods used are descriptive statistical analysis, classical assumption test, multiple regression analysis, determinant coefficient test, F test, and T test with the help of Eviews9 software. Based on the results of data analysis, we find that there is simultaneously effect between Sales Growth, Capital Intensity,and independent commissioner on Tax Aggressiveness. This study also finds that Sales growth have a impact on Tax Aggressiveness, while Capital Intensity and Independent Commissioner has a no impact on Tax Aggressiveness.
Pengembangan modul prakarya dan kewirausahaan materi kerajinan berbasis proses di SMK Prasetya, Eka Rima; Sukardi, Sukardi
Jurnal Pendidikan Vokasi Vol. 6 No. 2 (2016): Juni
Publisher : ADGVI & Graduate School of Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.669 KB) | DOI: 10.21831/jpv.v6i2.9552

Abstract

Penelitian ini bertujuan untuk mengembangkan modul prakarya dan kewirausahaan materi kerajinan berbasis proses yang layak digunakan di SMK. Penelitian ini merupakan penelitian dan pengembangan. Hasil penelitian adalah sebagai berikut: (1) modul prakarya dan kewirausahaan materi kerajinan berbasis proses layak digunakan; (2) menurut siswa, modul yang dikembangkan berkualitas sangat baik, dan jika dilihat dari nilai skewness distribusi data adalah normal; (3) penerapan modul dalam proses pembelajaran secara umun dapat terlaksana; dan (4) peningkatan pemahaman siswa dengan menggunakan modul yang dikembangkan berkategori sedang dengan rerata gain score sebesar 0,62 dan selisih nilai (effect size) 14,5 dengan persentase ketuntasan siswa sebesar 87%. Pembelajaran menggunakan modul juga mampu melatih kemandirian siswa dalam belajar dan mampu menumbuhkan kemampuan dalam bekerjasama. Kata kunci: pengembangan, modul, prakarya dan kewirausahaan, kerajinan, berbasis proses DEVELOPING CRAFT AND ENTREPRENEURSHIP MODULE OF PROCESS-BASED CRAFT MATERIALS IN SMK Abstract This study aimed to develop a craft and entrepreneurship module of process-based craft materials appropriate for SMK. This study was research and development.. The results of the study were as follows: (1) the developed craft and entrepreneurship module of process-based craft materials was appropriate for use; (2) according to the students, the developed module was very good and the skewness of the data distribution was normal; (3) in general, the implementation of the module in the learning process was succesful; (4) the improvement of the students' understanding after using the developed module was in a fair category with an average score gain of 0.62 and the difference in value (effect size) was 14.5 with the percentage of mastery of about 87%. The instruction using the module was also able to train the students' autonomy in learning and to generate the ability to cooperate. Keywords: development, module, craft and entrepreneurship, craft, process-based
Pengaruh Kualitas Pelayanan dan Lingkungan Kampus terhadap Motivasi Belajar Mahasiswa S1 Akuntansi Universitas Pamulang Sadewa, Prima; Prasetya, Eka Rima
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i2.844

Abstract

The aims of this research are (1) to determine the effect of service quality on student learning motivation, (2) to determine the effect of the campus environment on student learning motivation, and (3) to determine the effect of service quality and the campus environment simultaneously on student learning motivation. This research is research that uses a quantitative approach. Furthermore, this research is a type of associative research. The data collection technique is in the form of a questionnaire. The data analysis methods in this research are data quality testing, classical assumption testing, regression testing and hypothesis testing. The results of this research are as follows: (1) there is an influence of service quality on student learning motivation, (2) there is an influence of the campus environment on student learning motivation, (3) there is a simultaneous influence of service quality and campus environment on student learning motivation.
Enterpreneurship Training: Encouraging MSME Growth in the Startup Ecosystem Anjilni, Ratih Qadarti; Taha, Roshaiza; Kurniawan, Asep; Kuntadi, Susinah; Noviar, Yan; Febriana, Widia; Chartady, Rachmad; Wahyudi, Ickhsanto; Prasetya, Eka Rima; Purnomo, Listiya Ike
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v5i2.44551

Abstract

The startup ecosystem starts from parties that encourage MSMEs in entrepreneurship training. because entrepreneurship training can help MSMEs develop business networks, motivate MSMEs and gain wider access to business assistance. Pamulang Estate is one of the MSME communities in South Tangerang, specifically in Pamulang Timur Village. Pamulang Estate UMKM is a community of several businesses owned by residents who live in the Pamulang Estate Complex. UMKM Pamulang Estate has 68 business actors who are its members. Some of them are food and beverage businesses and handicrafts. Pamulang Estate UMKM members are dominated by housewives whose business is limited to trading and who have not yet focused on developing their business. This PKM aims to provide (1) Pamulang Estate MSMEs with an understanding of the concept of entrepreneurship training. (2) Pamulang Estate MSMEs gain a wider business network in the startup ecosystem environment. (3) Pamulang Estate MSMEs understand the importance of business incubators. Participants understand the importance of promotion and joint marketing. As a result of this PKM, Pamulang Estate MSMEs can understand the importance of entrepreneurship training and participating in business incubators to develop their business. Abstrak Ekosistem start-up dimulai dari pihak-pihak yang mendorong UMKM dalam pelatihan kewirausahaan. Karena pelatihan kewirausahaan dapat membantu UMKM mengembangkan jaringan bisnis, memotivasi UMKM, dan mendapatkan akses yang lebih luas terhadap bantuan bisnis. Pamulang Estate adalah salah satu komunitas UMKM di Tangerang Selatan, khususnya di Desa Pamulang Timur. UMKM Pamulang Estate adalah komunitas dari beberapa usaha yang dimiliki oleh warga yang tinggal di Kompleks Pamulang Estate. UMKM Pamulang Estate memiliki 68 pelaku usaha yang menjadi anggotanya. Beberapa di antaranya adalah usaha makanan dan minuman serta kerajinan tangan. Anggota UMKM Pamulang Estate didominasi oleh ibu rumah tangga yang usaha mereka terbatas pada perdagangan dan belum fokus pada pengembangan usaha. Tujuan dari PKM ini adalah untuk memberikan (1) pemahaman kepada UMKM Pamulang Estate tentang konsep pelatihan kewirausahaan. (2) UMKM Pamulang Estate mendapatkan jaringan bisnis yang lebih luas dalam lingkungan ekosistem start-up. (3) UMKM Pamulang Estate memahami pentingnya inkubator bisnis. Peserta memahami pentingnya promosi dan pemasaran bersama. Sebagai hasil dari PKM ini, UMKM Pamulang Estate dapat memahami pentingnya pelatihan kewirausahaan dan pentingnya berpartisipasi dalam inkubator bisnis untuk mengembangkan usaha mereka. Kata kunci: UMKM Pamulang Estate, Pelatihan Kewirausahaan, Ekosistem Start-Up.
Pendampingan Penerapan Sistem Informasi Keuangan Desa (Siskeudes) Pada Badan Usaha Milik Desa (Bumdes) Di Desa Rangkasbitung Prasetya, Eka Rima; Listiya Ike Purnomo; Reno Virlandana
Abdimisi Vol. 6 No. 1 (2024): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i1.47469

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan gambaran mengenai pendampingan penerapan Sistem Informasi Keuangan Desa (SISKEUDES) pada Badan Usaha Milik Desa (BUMDes) di Desa Rangkasbitung selama tahun akademik gasal 2024/2025. SISKEUDES merupakan sebuah sistem yang dirancang untuk membantu pengelolaan keuangan desa secara efektif dan transparan. Dalam konteks BUMDes, penerapan SISKEUDES diharapkan dapat meningkatkan akuntabilitas dan transparansi dalam pengelolaan dana, serta memberikan kemudahan dalam pelaporan keuangan. Selama pendampingan ini, kami menemukan beberapa kesulitan yang dihadapi pengelola BUMDes saat menerapkan sistem ini. Beberapa di antaranya adalah kurangnya pemahaman tentang teknologi informasi dan kekurangan sumber daya manusia. Sebagai informasi yang dikumpulkan oleh Badan Pusat Statistik (BPS), hanya tiga puluh persen desa di Indonesia yang telah menerapkan sistem informasi keuangan yang memadai (BPS, 2022). Akibatnya, kami meningkatkan kemampuan pengelola BUMDes untuk menggunakan SISKEUDES melalui pelatihan dan sosialisasi. BUMDes di Desa Rangkasbitung berharap dapat meningkatkan kesejahteraan masyarakat melalui pengelolaan keuangan yang lebih efisien dengan penerapan SISKEUDES. Dalam laporan ini, kami akan membahas lebih lanjut tentang teknik pendampingan yang digunakan, hasilnya, dan sarannya Kata Kunci: sistem informasi keuangan desa; badan usaha milik desa;
The Entrepreneurial Social Cognitive Career Model (ESCCM) Framework in Action: Unpacking Sequential Mediation and Cultural Moderation in Entrepreneurship Education's Impact on Career Choices Prasetya, Eka Rima; Abdullah, Ade Gafar; Widiaty, Isma
Jurnal Kependidikan : Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran, dan Pembelajaran Vol. 11 No. 4 (2025): December (IN PROGRESS)
Publisher : LPPM Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jk.v11i4.18448

Abstract

This study examines how entrepreneurial learning experiences influence students’ career intentions and entrepreneurial actions through psychosocial mediators—self-efficacy, outcome expectations, and interest—and tests whether background contextual support moderates these relationships within the framework of the Entrepreneurial Social Cognitive Career Model (ESCCM). The study employed a quantitative approach with random sampling, involving 1,249 students from 16 universities in Indonesia. Data were collected online over a 10-week period using a structured questionnaire developed based on ESCCM indicators. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate a significant serial mediation effect explaining how Entrepreneurial Learning Experiences (ELE) influence Entrepreneurial Choice Action (ECA), with a cumulative indirect effect of 0.166 across two major mediation pathways. Entrepreneurial Self-Efficacy (ESE) emerged as the strongest mediator, jointly accounting for 65.2% of the variance in ECA. These results emphasize the importance of systematically supporting the development of self-efficacy, outcome expectations, intentions, and goal orientation in entrepreneurship education. The study offers practical implications for designing adaptive entrepreneurship education programs and provides empirical support for the ESCCM framework, which posits that entrepreneurship education shapes career choices through a complex sequence of psychosocial mediators.
Co-Authors Ade Gafar Abdullah, Ade Gafar Afriadi, Fiqih Ambarita, Dinar Anjilni, Ratih Qadarti Arini, Dewi Ulfah Asep Kurniawan Cahaya, Sintia Chartady, Rachmad Febriyanto, Fery Citra Habibah Habibah Hasan, Julian Muhammad Hunein, Hamida Isma Widiaty Listiya Ike Purnomo Margie, Lyandra Aisyah Noviar, Yan Nurshofia, Fitri Nurullah, Mawardi Prima Sadewa Purnomo, Listiya Ike Reno Virlandana Ruhiyat, Endang Rusdi Rusdi Rusdi, - Saragih, Muhammad Rizal Septiningrum, Liana Dwi Soeyatno, Rahmah Farahdita Sucayono, Sucayono Sujarwo Sujarwo Sukardi Sukardi Susinah Kuntadi Taha, Roshaiza Wahyudi, Ickhsanto Widia Febriana, Widia Yudawirawan, Moh. Yuddy