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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan MOVE: Journal of Community Service and Engagement Jurnal Keuangan dan Perbankan(KEBAN) LAWSUIT JURNAL PERPAJAKAN Jurnal Akuntansi Manajemen (JAKMEN) Jurnal Pengabdian Masyarakat Bangsa Kajian Akuntansi Adpebi Science Series
Nailufaroh, Lulu
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Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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Deteksi Manajemen Laba Melalui Karakteristik Perusahaan: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Nailufaroh, Lulu; Maulita, Dian; Framita, Dien Sefty
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.8140

Abstract

Earnings management is a way for company managers to change the information contained in financial reports with the aim of deceiving stakeholders who want to know the performance and condition of the company (Sulistyanto, 2014). The aim of this research is to test and analyze variables that can influence earnings management in chemical industry companies in 2019-2021. Researchers use independent variables, namely company characteristics. Company characteristics are measured by company size and financial leverage. The collected research data was processed through various regression analysis techniques and sampling techniques using purposive sampling. The research results show that leverage has no effect on earnings management, while company size has a significant negative effect on earnings management.
Pengaruh Ekonomi Digital Terhadap Pendapatan UMKM Kota Serang dengan Literasi Digital Sebagai Variabel Moderasi Wijaya, Herman; Nailufaroh, Lulu
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2580

Abstract

Micro, Small, and Medium Enterprises are one of the drivers of development and economic growth in Indonesia. This study aims to examine the influence of the digital economy on the income of Small Medium Enterprise Business in the city of Serang with digital literacy as a moderating variabel. Descriptive qualitative method is the method that I use in this research with the sample used is people who are registered as members of the “Rumah Kreatif BUMN” in Serang City and use internet media in their business activities both in promotional activities or transactions. The number of samples as respondents from this study amounted to 338 respondents. The analytical tool used was Smart PLS version 3.0. The results of this study prove that the digital economy has a positive and significant effect on the income of Small Medium Enterprise business in the city of Serang. And the role of digital literacy is significant in moderating the relationship between the two variabels. This indicates that the income of Small Medium Enterprise Business will increase if digital literacy is maximized.
The Impact of Leverage, Managerial Ownership, and Capital Intensity on Tax Avoidance Nailufaroh, Lulu; Suprihatin, Neneng Sri; Mahardini, Nikke Yusnita
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 1 No. 2 (2022): Januari-Juni
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.902 KB) | DOI: 10.30656/jkk.v1i2.4490

Abstract

The purpose of this study is to examine the effect of Leverage, managerialownership and capital intensity on tax avoidance in real estate companies listedon the Indonesia Stock Exchange for in 2017-2019. Determination of samplesusing purposive sampling method and obtaining 23 companies with certaincriteria. The analysis technique used in this study is multiple linear regression.The results showed that the leverage and capital intensity have no significanteffect on tax avoidance. While management ownership has a significant effect ontax avoidance
The Effect of Tax Avoidance, Profitability, and Leverage on Firm Value Nailufaroh, Lulu
Adpebi Science Series 2022: 2nd AICMEST 2022
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the Effect of Tax Avoidance, Profitability, and Leverage on Firm Value in Manufacturing Companies in the Goods and Consumer Sector Listed on the Indonesia Stock Exchange for the period 2016 – 2019. This type of research is Causal Associative research with a Quantitative approach. The sample in this study was determined using the purposive sampling method and obtained from as many as 24 companies. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that profitability affects firm value. Meanwhile, tax avoidance and leverage have no effect on firm value.
PENGARUH PENGHINDARAN PAJAK TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Hernengsih; Nailufaroh, Lulu
"LAWSUIT" Jurnal Perpajakan Vol. 3 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/lawsuit.v3i2.9742

Abstract

This research aims to determine the effect of Tax Avoidance on Financial Performance with Good Corporate Governance as a moderating variable. The study employs a quantitative method. The research population consists of 44 companies, and a sample of 13 companies was selected using purposive sampling. The data source used is secondary data in the form of financial statements of manufacturing companies in the consumer goods sector listed on the Indonesian Stock Exchange (IDX) for the period 2019 – 2023, and analyzed using multiple linier regression with SPSS version 27. Based on the research results, it can be concluded that: 1) Tax avoidance has a negative effect on financial performance, and 2) Good Corporate Governance, as proxied by managerial ownership, is unable to moderate the relationship between tax avoidance and financial.
Serang City Environment Community Education About Garbage Banks and Making Garbage Disposal Suprihatin, Neneng Sri; Nailufaroh, Lulu; Wati, Chinta
MOVE: Journal of Community Service and Engagement Vol. 4 No. 2 (2024): November 2024
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i2.392

Abstract

Human production and consumption processes contribute to global waste problems. The 3R concept (reduce, reuse, and recycle) can help reduce the amount of waste disposed of and generate added value for society. Non-organic waste can be recycled or used for crafts. Organic waste can be collected and processed into biogas, animal feed, or compost. It is very important to conduct socialization and community education to give people an understanding of how to properly manage and process waste. Socialization and community education can be done by creating media such as brochures, pamphlets, and posters about waste management; providing counseling to community groups; inviting people to sort waste into various types; and providing different trash bins for organic and non-organic waste. The results of the activities carried out in the Kaujon Baru Environment with residents of Serang City showed that knowledge about waste sorting is very important, and awareness of how to distinguish organic and inorganic waste must start at home. By providing trash bins that can distinguish organic and non-organic waste, people can become more accustomed to sorting garbage and be more aware of how to process organic waste.
The Impact of Leverage, Managerial Ownership, and Capital Intensity on Tax Avoidance Nailufaroh, Lulu; Suprihatin, Neneng Sri; Mahardini, Nikke Yusnita
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 1 No. 2 (2022): Januari-Juni
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jkk.v1i2.4490

Abstract

The purpose of this study is to examine the effect of Leverage, managerialownership and capital intensity on tax avoidance in real estate companies listedon the Indonesia Stock Exchange for in 2017-2019. Determination of samplesusing purposive sampling method and obtaining 23 companies with certaincriteria. The analysis technique used in this study is multiple linear regression.The results showed that the leverage and capital intensity have no significanteffect on tax avoidance. While management ownership has a significant effect ontax avoidance
Pojok Baca untuk Meningkatkan Intelektual Anak Sejak Dini di Sekolah Pendidikan Anak Usia Dini Kota Serang Nailufaroh, Lulu
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 2 (2023): April
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1150.037 KB) | DOI: 10.59837/jpmba.v1i2.11

Abstract

Laporan ini merupakan Kegiatan Pengabdian Masyarakat oleh tim Dosen dari Universitas Serang Raya dengan tema Pojok Baca untuk Meningkatkan Intelektual Anak Sejak Dini di PAUD A-Ba-Ta Kota Serang. Pengabdian ini dilakukan pada tanggal 20 Desember 2022. PAUD A-Ba-Ta merupakan salah satu Sekolah Pendidikan Anak Usia Dini (PAUD) yang berada di Kota Serang Provinsi Banten. Sekolah ini memiliki sekitar 50 siswa yang terdiri dari TK A, TK B, dan Taman Bermain. Pengabdian ini memfokuskan pada peningkatan minat baca untuk menumbuhkan intelektual anak sejak dini. Berdasarkan hasil observasi dari tim pengabdian, minat baca para siswa di sekolah tersebut masih tergolong kurang. Salah satu faktor yang menyebabkan kurangnya minat membaca, karena katerbatasan buku yang disediakan oleh pihak sekolah. Oleh karena itu, tim pengabdian menyediakan fasilitas pojok baca seperti memberikan buku-buku bacaan menarik agar siswa minat untuk membaca. Membaca merupakan modal utama untuk kemajuan suatu bangsa, dimana minat baca harus ditumbuhkan pada masyarakat sejak usia dini. Pojok baca merupakan tempat yang ideal sebagai wahana bermain, belajar dan pengembangan minat baca. Pengenalan pojok baca pada anak sejak usia dini menghadirkan buku anak-anak merupakan salah satu upaya untuk menumbuhkaan minat baca.
THE FUNDAMENTAL RELATIONSHIP OF GREEN ACCOUNTING, CARBON PERFORMANCE, CORPORATE SOCIAL RESPONSIBILITY TO FINANCIAL PERFORMANCE THROUGH ENVIRONMENTAL PERFORMANCE Suprihatin, Neneng Sri; Nailufaroh, Lulu; Natasyannisa, Tania
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7229

Abstract

This study examines the effect of green accounting, carbon performance, and corporate social responsibility (CSR) on financial performance, with environmental performance as a mediating variable. A quantitative approach was applied using secondary data from annual and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2022–2024. Data analysis employed multiple regression and mediation testing using SPSS software. The results reveal that green accounting, carbon performance, and CSR significantly affect environmental performance. Furthermore, ecological performance significantly influences financial performance. It also mediates the relationship between the independent variables and financial performance. These findings emphasize the importance of integrating sustainability into corporate strategy to enhance economic value and corporate reputation.
Sosialisasi Aplikasi Keuangan SI-APIK pada Toko Batik di Kota Serang Nailufaroh, Lulu; Suprihatin, Neneng Sri
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 3 (2025): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i3.2277

Abstract

Untuk menilai kinerja keuangan usahanya, pelaku UMKM harus memahami pelaporan keuangan. Masalah umum yang muncul adalah kurangnya pemahaman mengenai prinsip akuntansi dan pemanfaatan perangkat aplikasi akuntansi. Oleh karena itu, diselenggarakanlah program pelatihan yang difokuskan pada penerapan akuntansi melalui penggunaan aplikasi Si-Apik. Kegiatan pengabdian ini bertujuan untuk membantu pemanfaatan Aplikasi Si APIK dalam pembuatan laporan keuangan Toko Batik Rifki Hadi yang berlokasi di Kota Serang. Kegiatan pengabdian kepada masyarakat ini menggunakan metode survei, observasi, dan pelaksanaan kegiatan sosialisasi. Melalui kegiatan ini, pelaku usaha semakin memahami pentingnya pembuatan laporan keuangan bagi usahanya, serta meningkatkan keterampilan dalam pencatatan transaksi yang menghasilkan laporan keuangan, meliputi Neraca, Laporan Laba Rugi, dan Laporan Arus Kas di Toko Batik Rifki Hadi.
Co-Authors Dian Maulita, Dian Framita, Dien Sefty Hernengsih Mahardini, Nikke Yusnita Natasyannisa, Tania Neneng Sri Suprihatin, Neneng Sri Wati, Chinta Wijaya, Herman