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All Journal J-MAS (Jurnal Manajemen dan Sains) Jambura Accounting Review JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Madiun Spoor : Jurnal Pengabdian Masyarakat
Ramdan, Nurul Amalia
Unknown Affiliation
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Materials Science & Nanotechnology Social Sciences

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Analisis Determinan Pendapatan Pelaku UMKM Di Kabupaten Karawang lukita, Carolyn; Liana, Siska; Ramdan, Nurul Amalia
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 11 No 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.2201

Abstract

This study aims to examine the effect of financial technology, number of workers, business capital, accounting understanding, and age of business actors on MSME income in Karawang Regency. The data used is primary quantitative data, obtained by survey with owners and managers of MSMEs in Karawang district as the population. The sample selection technique with simple random sampling, a total of 105 respondents were managed using SPSS. The results of this study indicate that financial technology, the number of workers, and business capital have a significant effect on MSME income in Karawang Regency. Meanwhile, the variables of accounting understanding and age of business actors have no effect on MSME income in Karawang Regency.
Tinjauan OECD Inclusive Framework dalam Meminimalisir Base Erotion Profit Shifting dan Impikasinya terhadap Indonesia Liana, Siska; Lukita, Carolyn; Ramdan, Nurul Amalia
Jambura Accounting Review Vol. 6 No. 1 (2025): Jambura Accounting Review - February 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i1.145

Abstract

Fenomena globalisasi menciptakan kesempatan bagi perusahaan multinasional melakukan praktik penghindaran pajak dengan menggunakan kelemahan dalam peraturan perpajakan. Penggerusan basis pajak melalui pengalihan laba atau Base Erosion and Profit Shifting (BEPS) merupakan salah satu praktik penghindaran pajak yang banyak dilakukan. Laba dari grup perusahaan multinasional akan dialihkan ke yurisdiksi yang memiliki tarif pajak rendah guna memperkecil jumlah pajak yang wajib dibayarkan. Fokus penelitian ini yaitu memberikan pengetahuan dan pemahaman ketentuan konsensus global terkait dua pilar terutama terkait dengan upaya peningkatan efektivitas administrasi perpajakan dalam meminimalisir praktik BEPS pada perusahaan multinasional di Indonesia. Pendekatan pada penelitian ini menggunakan pendekatan kualitatif. Pengambilan data dilakukan melalui studi literatur. Dengan adanya konsesus global yang menjadi point utama dalam kedua pilar adalah alokasi profit dan tarif pajak minimum. Hasil penelitian ini memberikan implikasi dan peluang lebih luas bagi Indonesia untuk memungut pajak dari perusahaan multinasional.
Pengaruh PAD, DAU dan Investasi Swasta terhadap IPM dengan Belanja Langsung sebagai Variabel Intervening di Indonesia Ramdan, Nurul Amalia; Liana, Siska; Lukita, Carolyn
Jambura Accounting Review Vol. 6 No. 1 (2025): Jambura Accounting Review - February 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i1.147

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh pendapatan asli daerah, dana alokasi umum dan investasi swasta terhadap indeks pembangunan manusia melalui belanja langsung pada 29 Provinsi di Indonesia. Penelitian ini menggunakan data sekunder yang bersumber dari Laporan Realisasi APBD 2016-2018, laporan realisasi investasi PMDN dan PMA 2015-2018, laporan pencapaian IPM 2015-2018. Metode penelitian deskriptif verifikatif dengan pendekatan kuantitatif merupakan desain penelitian yang digunakan dalam penelitian ini. Adapun metode analisis data dalam penelitian ini menggunakan analisis jalur (path analysis), dengan menggunakan SPSS sebagai alat pengelolaan datanya. Hasil dari penelitian model pertama menunjukkan bahwa secara parsial PAD dan DAU berpengaruh positif dan signifikan terhadap Belanja Langsung, sedangkan secara simultan PAD dan DAU berpengaruh signifikan terhadap Belanja Langsung. Model kedua menujukkan bahwa secara parsial Belanja Langsung berpengaruh positif dan signifikan terhadap IPM, sedangkan Investasi Swasta tidak berpengaruh terhadap IPM. PAD, DAU, Investasi Swasta dan Belanja Langsung secara simultan berpengaruh signifikan terhadap IPM. Berdasarkan hasil penelitian menunjukkan bahwa apabila PAD, DAU dan Investasi Swasta mengalami peningkatan melalui Belanja Langsung maka akan meningkatkan Indeks Pembangunan Manusia di wilayahnya.
SOSIALISASI TENTANG PROFESI DI BIDANG AKUNTANSI BAGI MAHASISWA UNIVERSITAS SINGAPERBANGSA KARAWANG Nopiana, Medi; Ramdan, Nurul Amalia; Liana, Siska; Lukita, Carolyn
Madiun Spoor : Jurnal Pengabdian Masyarakat Vol 5 No 1 (2025): April 2025
Publisher : Politeknik Perkeretaapian Indonesia Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37367/jpm.v5i1.426

Abstract

Community service activities to introduce the profession in the field of Accounting are greatly needed, particularly for students of the Accounting Department, Faculty of Economics and Business, Universitas Singaperbangsa Karawang. Therefore, the community service team from Universitas Singaperbangsa Karawang took the initiative to organize an activity to introduce the profession. This activity was attended by 59 students of the university's Accounting Department. The activity was located at Campus 2, Universitas Singaperbangsa Karawang, on Tuesday, November 26, 2024. The method of implementing the activity applied the socialization method. This activity provides benefits to students of the Accounting Department of this university in the form of gaining new knowledge and insights into various professions in the field of Accounting, as well as motivating them to pursue their careers in the future in other Accounting professions besides Corporate Accountants. Suggestions for this activity in the future are to hold it continuously and target all students of the Accounting Department of this university so that information and knowledge about the Accounting profession are fully conveyed to students of the department.
Pengaruh Rasio Keuangan dan Good Corporate Governance terhadap Kinerja Keuangan Lestarina, Utami Fahmi; Ramdan, Nurul Amalia; Aziz, Aghni Aulia; Sugiharti, Harpa
J-MAS (Jurnal Manajemen dan Sains) Vol 10, No 2 (2025): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v10i2.2288

Abstract

This research was conducted to evaluate and examine the impact of profitability, sales growth, and firm size on financial performance in Food and Beverage companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The sampling technique applied in this study was purposive sampling, which involves selecting samples based on specific criteria to sharpen the research focus. Based on this purposive sampling method, there were 14 Food and Beverage companies listed on the Indonesia Stock Exchange (IDX), with a total of 70 data points collected over five years. The data source used in this research was annual reports. The data analysis methods employed were multiple linear regression analysis, descriptive statistical analysis, classical assumption testing, and hypothesis testing. After conducting the tests, the results revealed that profitability ratio and firm size have a positive and significant impact on companies’ financial performance, while sales growth ratio shows no significant influence on company performance. Therefore, it can be concluded that profitability ratio and firm size play a crucial role in determining financial performance, whereas sales growth ratio does not make a meaningful contribution in this regard.
Co-Authors Aghni Aulia Aziz Lestarina, Utami Fahmi Lukita, Carolyn Nopiana, Medi Siska Liana Sugiharti, Harpa