Articles
<![CDATA[PENGARUH MANAJEMEN LABA, KINERJA KEUANGAN, DAN UKURAN KAP TERHADAP OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Rosyati, Tati]]>;
<![CDATA[Fitriyana, Fina]]>
<![CDATA[ Journal of Research and Publication Innovation Vol 1 No 4 (2023): OCTOBER ]]>
Publisher : <![CDATA[Journal of Research and Publication Innovation ]]>
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<![CDATA[This research aims to determine and provide empirical evidence of the influence of earnings management, financial performance and KAP size on going concern audit opinions in property and real estate companies listed on the Indonesia Stock Exchange in 2017-2021. This research method uses quantitative methods using observations in the form of panel data processed using eviews10. Logistic Regression Analysis. The sample selection in this study used a purposive sampling technique, which obtained 15 companies. The results of this study partially show that earnings management, financial performance as proxied by (Market Ratio, Activity Ratio), and KAP Size have no influence on Going Concern Audit Opinion. Simultaneously, Profit Management, Activity Ratios, Market Ratios and KAP Size jointly influence going concern audits.]]>
<![CDATA[Pengelolaan Sampah Berkelanjutan Bersama Kader PKK Desa Rancasumur ]]>
<![CDATA[Fitriyana, Fina]]>;
<![CDATA[Rosyati, Tati]]>;
<![CDATA[Nuryani, Anum]]>
<![CDATA[ Jurnal Padma: Pengabdian Dharma Masyarakat Vol. 3 No. 4 (2023): PADMA OKTOBER 2023 ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jpdm.v3i4.36160
<![CDATA[Tujuan dilakukannya kegiatan Pengabdian Kepada Masyarakat ini adalah untuk meningkatkan kemampuan masyarakat dalam mengolah sampah rumah tangga seperti plastik menjadi produk yang memiliki value lebih. Kegiatan ini ini dilakukan melalui kerjasama Kepala Desa Rancasumur dengan targetnya yakni Ibu-Ibu PKK desa RancaSumur. Pada kegiatan ini dilakukan dengan Empat tahap meliputi: tahap survei, tahap persiapan, tahap pelaksanaan dan tahap evaluasi. Melalui kegiatan ini yakni warga desa yang kreatif dan perduli terhadap lingkungan dapat meningkatkan perekonomian masyarakat melalui pengolahan sampah berkelanjutan sehingga sampah plastik yang awalnya hanya sisa-sisa kegiatan konsumsi rumah tnagga dapat memiliki nilai lebih dan dapat dijual.]]>
<![CDATA[Edukasi Literasi Keuangan Syariah Pada Unit Usaha Yayasan Darul Anwar Banten ]]>
<![CDATA[Rosyati, Tati]]>;
<![CDATA[Nuryani, Anum]]>;
<![CDATA[Fitriyana, Fina]]>
<![CDATA[ Dinamika: Jurnal Pengabdian Masyarakat Vol 2 No 2 (2024): Dinamika: Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.56457/dinamika.v2i2.664
<![CDATA[Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk meningkatkan literasi keuangan syariah pada unit usaha Yayasan Darul Anwar Banten. Mengingat perkembangan literasi keuangan syariah di Indonesia yang semakin signifikan, masih banyak masyarakat yang belum memahami perbedaan antara produk keuangan syariah dan konvensional. Untuk itu, kegiatan ini dirancang dengan metode edukasi berbasis kelompok, meliputi pelatihan pembuatan laporan keuangan sederhana hingga pemahaman tentang produk dan jasa keuangan syariah. Kegiatan ini melibatkan dosen dari Universitas Pamulang dan diharapkan dapat memberikan kontribusi yang signifikan dalam pemahaman keuangan syariah, khususnya bagi UMKM. Selain itu, pelatihan ini juga menggunakan pendekatan visual seperti poster dan buku saku untuk memudahkan penyebaran informasi. Dampaknya diharapkan mampu meningkatkan kemampuan peserta dalam membuat keputusan keuangan yang lebih baik sesuai dengan prinsip syariah, serta mendukung pertumbuhan sektor keuangan syariah di Indonesia. Hasil yang didapat setelah melakukan PKM yaitu anggota kelompok usaha Yayasan darul anwar lebih memahami berbagai jenis produk dari keuangan syariah dan dapat mengaplikasikannya dalan unit usaha yag diakukan hal ini dapat diketahui dari respon peserta Ketika kegiatan berlangsung, antusiasnya dalam menyimak serta mengajukan pertanyaan sampai mendiskusikan permasalahan baik yang sudah maupun yang mungkin akan terjadi.]]>
<![CDATA[PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI KASUS PADA WAJIB PAJAK KENDARAAN BERMOTOR YANG TERDAFTAR DI SAMSAT KOTA DEPOK 1) ]]>
<![CDATA[Putri, Amelia Mutiara]]>;
<![CDATA[Rosyati, Tati]]>
<![CDATA[ Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jna.v2i1.195
<![CDATA[This study aims to analyze the effect of taxpayer knowledge, taxpayer awareness and modernization of the tax administration system on motor vehicle taxpayer compliance. The population in this study were motor vehicle taxpayers registered at Samsat Kota Depok 1 totaling 1,032,932 taxpayers. The research sample used a simple random sampling technique and was determined using the slovin formula of 100 people. Based on the partial results, taxpayer knowledge has no significant effect on motor vehicle taxpayer compliance, while taxpayer awareness has a positive and significant effect on motor vehicle taxpayer compliance, and modernization of the tax administration system has a positive and significant effect on motor vehicle taxpayer compliance. Based on the simultaneous results, taxpayer knowledge, taxpayer awareness, and modernization of the tax administration system have a positive and significant effect on motor vehicle taxpayer compliance.]]>
<![CDATA[PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR FOOD & BEVERAGE DI BURSA EFEK INDONESIA TAHUN 2019 - 2023) ]]>
<![CDATA[Laila, Feby]]>;
<![CDATA[Rosyati, Tati]]>
<![CDATA[ Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jna.v2i1.196
<![CDATA[This study aims to analyze the effect of capital structure, company size and capital intensity on tax avoidance. This study was conducted by analyzing the financial statements of companies in food & beverage listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sampling technique in this study used the purposive sampling method, so that a research sample of 22 food & beverage companies listed on the Indonesia Stock Exchange in 2019-2023 was obtained. This study uses panel data regression analysis and hypothesis testing with a significance level of 5%. The test tool used is e-views software version 12 Student Version Lite. Based on the results of the hypothesis test, the results show that capital structure, company size and capital intensity simultaneously have a significant effect on tax avoidance. Partially, only the company size and capital intensity variables have a significant effect on tax avoidance, while the capital structure does not show a significant effect on tax avoidance, this finding provides insight that company size and capital intensity have a greater effect on tax avoidance compared to capital structure.]]>
<![CDATA[Edukasi Literasi Keuangan Digital pada Warga Kampung Mandung, RT.02, RW.03, Desa Kopo, Kec.Kopo Kab. Serang ]]>
<![CDATA[Rosyati, Tati]]>;
<![CDATA[Nuryani, Anum]]>;
<![CDATA[Fitriyana, Fina]]>
<![CDATA[ ABDIMAS Iqtishadia Vol. 1 No. 1 (2023): ABDIMAS Iqtishadia ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Universitas Pamulang ]]>
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DOI: 10.32493/iqtis.v1i1.31717
<![CDATA[Lack of public knowledge and understanding of various crimes in the digital world that lead to financial benefits. Education and training are needed, especially for villagers as a provision for awareness of the threats that exist against password theft which can result in privacy and information hijacking. This education is considered important because at this time the village community, especially Kopo village, internet users rose quite high, this is evidenced by the installation of wifi in people's homes. The purpose of this Community Service activity is to increase public understanding of cyber crime through education to the public using power point-based methods and delivered directly. The results obtained after PKM is carried out are that the community better understands various types of Cyber crime and how to overcome it, this can be seen from the results of citizen questionnaires before and after participating in PKM activities.]]>
<![CDATA[PENGARUH INFLASI, KEBIJAKAN DIVIDEN DAN PERTUMBUHAN PENJUALAN TERHADAP RETURN SAHAM ]]>
<![CDATA[Rosyati, Tati]]>
<![CDATA[ Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025) ]]>
Publisher : <![CDATA[UNIVERSITAS DHARMAWANGSA ]]>
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DOI: 10.46576/wjs.v4i2.6428
<![CDATA[This research aims to determine and obtain empirical evidence of the effect of inflation, dividend policy and sales growth on stock returns in consumer non- cyclical companies listed on the IDX in 2019-2023 and inflation data that occurred in 2019-2023 sourced from BPS. This type of research is quantitative research and uses secondary data in the form of audited annual financial reports sourced from the official website of the Indonesia Stock Exchange (IDX) and also uses inflation data based on the consumer price index sourced from the Central Bureau of Statistics. The population in this study is consumer non-cyclical companies listed on the IDX as many as 129 companies as the population, and the sample technique was taken using purposive sampling and meeting the criteria, 18 companies were sampled in 5 years of observation. The data analysis technique in this research uses panel data regression analysis in the eviews 9 software application. The results of this research simultaneously show that Inflation, Dividend Policy and Sales Growth have an effect on Stock Returns and partially show that inflation has no effect on stock returns, while dividend policy has an effect on stock returns, and also sales growth has no effect stock returns.]]>
<![CDATA[PENGARUH KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 ]]>
<![CDATA[Safitri, Ade Ayu]]>;
<![CDATA[Rosyati, Tati]]>
<![CDATA[ Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jna.v1i2.20
<![CDATA[This research aims to test and obtain empirical evidence regarding the influence of Managerial Ownership, Company Size, and Corporate Social Responsibility on Company Value. The population in this research is transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sample used in this research was 10 companies with a research observation period of 5 years in the 2018-2022 period and the number of financial reports sampled in this research was 50 pieces of data. The analysis technique used in this research is panel data regression on Eviews 9 Software. The results of this research show that simultaneously Managerial Ownership, Company Size, and Corporate Social Responsibility together have a significant effect on Company Value. Partially, company size has a significant negative effect on company value, while managerial ownership and corporate social responsibility do not have a significant effect on company value.]]>
<![CDATA[AKUNTANSI SYARIAH PADA PEMBIAYAAN PEMILIKAN RUMAH (PPR) DENGAN AKAD MURABAHAH ]]>
<![CDATA[Zenabia, Tsarina]]>;
<![CDATA[Fitriyana, Fina]]>;
<![CDATA[Putri, Yolanda Gusvia]]>;
<![CDATA[Nuryani, Anum]]>;
<![CDATA[Rosyati, Tati]]>
<![CDATA[ Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2020): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[LPPM Universitas Pamulang ]]>
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DOI: 10.32493/al-jpkm.v1i2.4962
<![CDATA[The purpose of the implementation of Community Service entitled "Sharia Accounting for Financing Home Ownership with a Murabahah Contracts" is a form of fulfilling the obligations of the Higher Education Tri Dharma namely Community Service performed at the Citizen Hall of Pamulang Elok Housing RW 014, Depok on November 2, 2019 until by 3 November 2019. Based on the foregoing, community service activities by providing knowledge about home ownership financing at an Islamic bank using a murabahah contract, training and calculation of the installment ratio of PPR in recording Islamic accounting for the home financing transaction. The method used in this community service is in the form of counseling and training on understanding of murabaha accounting, differences in the calculation of Conventional Banks in using interest / Islamic Banks using Sharia ratios and providing knowledge of the dualism of the banking system in Indonesia, namely, Conventional Banks and Sharia Banks. The results of community service obtained are an understanding and desire of the PKM object to propose or move the financing of the ownership of they house at a Sharia Bank.]]>
<![CDATA[Kalkulasi Biaya Produksi Dengan Bantuan Gemini ]]>
<![CDATA[Nuryani, Anum]]>;
<![CDATA[Fitriyana, Fina]]>;
<![CDATA[Rosyati, Tati]]>
<![CDATA[ Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
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DOI: 10.37481/pkmb.v4i2.810
<![CDATA[MSME business actors often face a number of multidimensional problems, indicating that MSMEs have various complex problems. This indicates that MSME players are unable to calculate the Cost of Goods Sold accurately, so they experience problems in getting maximum profits. This is also experienced by MSME actors in the PAMULANG ESTATE WOMEN UMKM KUBE. Minimal expertise can be caused by many things, such as an educational background that is in line with the financial sector or MSME players who only focus on their production/business activities. This can be an obstacle for MSMEs in calculating the basic price and determining the selling price. Generally, MSME players only follow market prices without knowing how much profit they actually get. The increasing technological developments should further help MSMEs in improving their performance. The results of observations and surveys carried out by the service team provide an illustration that the MSME actors in KUBE WANITA UMKM PAMULANG ESTATE are still unfamiliar with calculating COGS or Production Cost Calculations. As a form of our embodiment in carrying out the tri dharma of higher education. We collaborate with KUBE WOMEN UMKM PAMULANG ESTATE to carry out community service. The activity will be held on April 27-28 2024 by discussing cost calculations using AI to make things easier for MSMEs. Through this service activity, it is hoped that MSME players will no longer experience difficulties in classifying costs and calculating production costs where these costs determine the selling price.]]>
