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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE International Journal of Engagement and Empowerment (IJE2) Indonesian Collaboration Journal of Community Services (ICJCS) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Bhinneka Multidisiplin Journal
Khodijah, Ina
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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LAPORAN KEUANGAN ARUS KAS DALAM PANDANGAN SYARIAH (STUDI PADA PT. BANK PANIN DUBAI SYARIAH, Tbk) Khodijah, Ina; Afriani, Raden Irna
Aksara Public Vol 3 No 2 (2019): Mei (2019)
Publisher : EDUTECH CONSULTANT

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

Abstract

The purpose of this study is to formulate a form of cash flow statement sharia intact. The benefits of research with formulated cash flow statement sharia expected were: first, accounting sharia which until recently remained at the level of philosophical theoretical can be implemented in the field. Second, to contribute to the practical accountant do his practice according to Islamic values and goals syariah; the third gives empirical evidence that actual Muslims still do accounting activity appropriate syariah that can serve as a source of financial reports developing syariah; all four contributed constructively in the preparation of the financial accounting standards for companies outside of Sharia Banking. The results in this research is in the operating activities of PT. Bank Panin Dubai Syariah,Tbk if seen from the receipt of the cash flow ketundukkan is in compliance with Sharia cash flow statement the cash flow out yet for ketundukkan is still not listed. While the cash flow from investments rather than cash flow comes from the acceptance of the transaction but rather of ketundukkan creativity. Whereas the funding of the activity is in compliance with Sharia cash flow statement but still need for conformity. And for great deals in substance may have already done but in its cash flow statement is not in the list. Because of its form of Sharia cash flow statement for Banking still need further elaboration. Also realized that the financial statements of the above sharia still has many limitations. Conceptually the financial statements still have constraints to the depth of the substance.
THE EFFECT OF AUTHORIZED CAPITAL AND CORPORATE INVENTORIES ON TOTAL REVENUE IN PLANTATION COMPANIES LISTED ON IDX Romli, Ombi; Khodijah, Ina
International Journal of Multidisciplinary Research and Literature Vol. 1 No. 1 (2022): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.405 KB) | DOI: 10.53067/ijomral.v1i1.6

Abstract

Some of the problems found in this study include; (1) The total revenue of the plantation sub-sector companies is in a downward trend, (2) Most of the plantation sub-sector companies also include authorized capital, which is below 1 billion rupiahs which have the potential to reduce investor perceptions (3 ) The value of corporate inventories still tends to be in the high category. This study aims to analyze the effect of authorized capital and corporate inventories on the total revenue of plantation companies listed on the Stock Exchange for the 2016-2020 period. The research method used in this study is a causal associative method with a quantitative approach. Sampling was done using purposive sampling obtained from 16 plantation companies listed on the Stock Exchange as research samples. The results of partial hypothesis testing show that the authorized capital variable (X1) does not affect total revenue (Y). TQ12 this is evidenced by the value of tcount < ttableR (0.555 < 1.99085), corporate inventories variable (X2) has an influence on total revenue (Y) as evidenced by the value of tcount > ttableR (18.874 > 1.99085) and simultaneous hypothesis testing shows that the authorized capital variable (X1) and corporate inventories (X2) have no effect on total revenue (Y) as evidenced by the value of Fcount < Ftable (183.80 > 3.12). Based on the analysis above, it can conclude that partially authorized capital does not affect total revenue during the inventory variable affects total revenue, and simultaneously, assigned capital and inventory variables influence total revenue
PENDAMPINGAN BELAJAR MEMBACA AL–QUR’AN DENGAN ILMU TAJWID DI MAJELIS AL KAUTSAR DESA PANGABUAN KELURAHAN GUNUNG SUGIH KECAMATAN CIWANDAN KOTA CILEGON Munawaroh, Munawaroh; Khodijah, Ina; Ningrum, Anggun Cahya; Sherlinda, Sherlinda; Nakhwah, Kamila Sari; Salmah, Ratu Ummu; Miftahurrohman, IIP; Rahmawati, Rosita
Batara Wisnu : Indonesian Journal of Community Services Vol. 4 No. 3 (2024): Batara Wisnu | September - Desember 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v4i3.258

Abstract

Majelis Al Kautsar, located in Desa Pangabuan, Kecamatan Ciwandan, Cilegon City, serves as a center for religious activities. This majelis also functions as a place for religious education, particularly for teaching the Quran to children living in the surrounding area. However, a challenge that persists in Quranic education is the lack of deep understanding among children regarding the correct application of tajwid rules. Children attending the study sessions tend to recite the Arabic letters without correctly applying the rules of tajwid. This initiative aims to provide education on tajwid and proper Quranic pronunciation and reading according to tajwid rules. The method used in this tajwid training involves direct face-to-face teaching, where children at Majelis Al Kautsar receive structured theoretical and practical instruction. The results of this initiative indicate an improvement in the ability to read the Quran correctly in accordance with tajwid principles
RINTISAN KEWIRAUSAHAAN MELALUI BISNIS TEH REMPAH BAGI PENGGERAK PEREKONOMIAN KELUARGA DI KELURAHAN GUNUNG SUGIH Khodijah, Ina; Munawaroh, Munawaroh; Haeriyah, Haeriyah; Perdiansyah, Nanda Kurnia; Fitriyah, Fitriyah; Ariyandhi, Muhamad Andy; Hardiansyah, Sandi; Nurazizah, Windi
Batara Wisnu : Indonesian Journal of Community Services Vol. 4 No. 3 (2024): Batara Wisnu | September - Desember 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v4i3.259

Abstract

The existence of Bina Bangsa University through KKM – PKM activities needs to be felt for its benefits, especially for the people of Gunung Sugih Village, Cilegon City. This is a concern for the service team because there are still many elements of the community that need to contribute to improving community welfare, one of which is PKK women in Gunung Sugih Village, Ciwandan District, Cilegon City.  The purpose of this service program is to increase insight and skills as an entrepreneurial provision for PKK women in Gunung Sugih Village through the manufacture of spice tea made from turmeric, ginger, lemongrass and galangal.               The methods used in this service are 1) the preparation stage (input), 2) the implementation stage (production process) and 3) monitoring, observation, evaluation and reporting of the results.               The result of this service is input, conducting a survey to find out the environmental conditions around Gunung Sugih village. Then conduct socialization to PKK women in the Gunung Sugih environment. Next is a feasibility study on the business that will be run by providing a seminar on new business start-ups through the spice tea business. The last stage is the selection of materials and the provision of places as well as facilities and infrastructure to support the production process. The process (production), the process of making spice tea starts from the preparation of ingredients and tools until the product is ready to be marketed. Output, which is the result of spice tea drinks that are ready to be consumed and marketed to consumers. The last is evaluation, which is that this stage is carried out when the production of spice tea products has been completed. At this stage, we will review the shortcomings that make consumers uncomfortable with our products. The conclusion of the KKM - PKM program can provide skills to PKK women to remain innovative and creative in processing the business of herbal tea spices that have become a characteristic of Indonesia, provide opportunities for PKK women to practice entrepreneurship with a comprehensive understanding of the concept of entrepreneurship, and build the spirit of PKK women to continue doing business
STRENGTHENING THE TECHNOLOGY-BASED HOME INDUSTRY APPROPRIATE FOR EFFORTS TO IMPROVE THE WELFARE OF THE PEOPLE OF KADUKEMPONG VILLAGE Khodijah, Ina; Jonathan, Julius Felix; Turmudi, Udi; Iroh, Iroh; Rahmawati, Septi Dwi; Ardiansah, Deden; Putri, Sofiya Asfira
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 3 No. 3 (2024): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/eka.v3i3.130

Abstract

Thematic KKM results and Community Service in 2021 in Kadukempong Village, Padarincang Subdistrict, Serang Regency has significantly moved thecommunity economy. Of the various home industry-based economic activities that have been successfully identified and improved are the activities of the home industry of kagugu chips. From the identification and assistance that has been done, identified the following problems: (1) the low entrepreneurial ability of home industry actors, (2) the production process that has not implemented good manufacturing products (3) packaging is still not attractive and selling,and (4) marketing is still limited to orders. To help overcome these problems, thematic KKM conducts activities in the form of (1) entrepreneurial training for home industry players and the general public, (2) assistance in the production process with the application of good manufacturing products, (3) conducting training and mentoring in the design of home industry product packaging, (4) conducting mentoring and marketing training based on promotion and information technology. In carrying out its activities, this ThematicKKM cooperates with the Kadukempong Village government. The efforts that will be made refer to the basic strategy of village economic development to create an increasingly advanced, strong,and independent economic structure with its flagship sector, namely trade, small industry. Especially for small industries that are the base sector in economic activity in Kadukempong Village. The development of small industries in the broadest sense is directed at advanced economic activity, independent, environmental sustainability, and a driver for the development of other sectors. The expected externality of this Thematic KKM is: (1) the implementation of good manufacturing products in MSME actors ranging from the selection of rawmaterials, production processes, and post-production (2) the increasing quality of home industry product packaging based on simple technology, (3) the availability of msme product marketing promotion media online. (4) Increasing the welfare of the people of Kadukempong Village, especially the people in the location of this Thematic KKM. This activity was held in Kadu Kempong Village, Padarincang District, Banten Province, starting from July 14, 2021 to August 29, 2021 with 17 students.
EFFORTS TO STRENGTHEN THE HUMAN CAPACITY OF CAKE UMKM THROUGH MANAGERIAL EDUCATION AND PRACTICAL ACCOUNTING BASED ON AN INTERACTIVE MODULE IN SERANG DISTRICT BANTEN Afriani, Raden Irna; Yuliah, Yuliah; Puspa, Rani; Permana, Angrian; Husni, Mohamad; Khodijah, Ina; Octavitri, Yollanda
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 1 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i1.208

Abstract

This community service activity aims to strengthen the human resource capacity of cake MSMEs in Serang Regency, Banten through practical managerial and accounting education based on interactive modules. This training was held in February 2025 and involved MSME players who previously had limited knowledge in business management and accounting. The method used is interactive module-based training which includes material on business management, financial planning and simple accounting records. Evaluation results show significant improvements in managerial understanding, accounting skills, and application of acquired knowledge in their businesses. Before the training, participants had limited basic knowledge, but after the training, the majority of participants were able to manage business finances in a more structured and systematic manner. The increase in participant satisfaction with the training was also very high. This activity succeeded in increasing the capacity of MSME players to be more efficient in managing their businesses, which is expected to increase the competitiveness of MSMEs in the area.
PENGARUH PERENCANAAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024 Azzahra, Maya; Khodijah, Ina; Komarudin, Mochamad Fahru
Bhinneka Multidisiplin Journal Vol. 2 No. 4 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i4.73

Abstract

The purpose of this study is to determine whether there is an influence of the role of taxes and profitability on the value of banking sector companies listed on the Indonesian Stock Exchange in 2020-2024. The research method used is associative quantitative. The study population includes all banking subsector companies listed on the IDX. The research sample was selected using a purposive sampling technique with certain criteria, resulting in a number of companies that are consistent in publishing annual financial reports throughout the observation period. Data were analyzed using multiple regression tests. The results of the hypothesis testing show that: (1) Tax planning has a positive effect on company value, as evidenced by the t-value of 15.818 which is greater than the t-table of 2.145, and a significance value of 0.000 <0.05. (2) Profitability also has a negative effect on company value, as indicated by the t-value of -4.156 which is smaller than the t-table of -2.145, with a significance value of 0.000 <0.05. (3) Simultaneously, tax planning and profitability together have a significant influence on company value, as evidenced by the calculated F value of 288.786, which is much greater than the F table of 3.739.
PENGARUH PENERAPAN E-SAMSAT DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN KUALITAS PELAYANAN SEBAGAI VARIABEL MODERASI (STUDI PADA UPTD SAMSAT CIRUAS PERIODE 2020-2024) Pramesti, Nur Fitri; Khodijah, Ina; Komarudin, Mochamad Fahru
Bhinneka Multidisiplin Journal Vol. 2 No. 5 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i5.82

Abstract

One type of local tax that contributes significantly to local revenue is motor vehicle tax. This tax plays an important role as a source of revenue that supports the financing of various regional development programs and activities. In reality, most citizens still do not optimally fulfill their tax obligations, even though this is an inherent responsibility as citizens. This situation arises due to the low level of public compliance in fulfilling their tax payment obligations for the motor vehicles they own. The objective of this study is to analyze the impact of the implementation of e-samsat and tax penalties on the compliance rate of motor vehicle taxpayers, with service quality as a moderating variable at the UPTD Samsat Ciruas. This study was conducted using a quantitative approach. The study focused on taxpayers registered with the Ciruas Samsat UPTD, totaling 270,899. The Slovin formula was used to determine the sample size, resulting in 100 respondents. Respondents were selected using purposive sampling. Data analysis was conducted using the Structural Equation Modeling (SEM) approach, processed using SmartPLS 4.1.1.2. The implementation of e-samsat has an impact on the compliance of motor vehicle taxpayers. Tax penalties and service quality do not influence the compliance of motor vehicle taxpayers. Service quality cannot moderate the influence of the implementation of e-samsat and tax penalties on taxpayer compliance.
PENGARUH PERENCANAAN PAJAK, INTENSITAS MODAL DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN Nur’anah, Nur’anah; Khodijah, Ina; Komarudin, Mochamad Fahru
Bhinneka Multidisiplin Journal Vol. 2 No. 5 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i5.83

Abstract

The healthcare sector is one of Indonesia's strategic sectors, playing a crucial role in national development, with rapid growth especially during and after the COVID-19 pandemic. However, the financial performance of companies in the Healthcare Equipment & Providers sub-sector has fluctuated due to both external and internal challenges, such as capital management and leverage. This study aims to analyze the effect of tax planning, capital intensity, and leverage on the financial performance of companies in this sub-sector listed on the Indonesia Stock Exchange for the period 2020-2024. The research adopts a quantitative method using secondary data from the financial statements of 7 companies over five years, analyzed with multiple linear regression. The results show that tax planning has a significant positive effect on financial performance, capital intensity has no significant effect, and leverage has a significant negative effect on financial performance. The study concludes that effective tax planning strategies and optimal leverage management are essential for improving company financial performance, while capital intensity needs to be managed efficiently but does not directly affect financial performance.
APPLICATION OF TAXATION E-SYSTEM TO THE UNDERSTANDING OF ACCOUNTING STUDENT AT BINA BANGSA UNIVERSITY Khodijah, Ina; Afriani, Raden Irna
EAJ (Economic and Accounting Journal) Vol. 3 No. 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p10-19

Abstract

Taxation e-system is a modernization of taxation using information technology. With the use of information technology in taxation, it is expected to be able to improve service to taxpayers, both in terms of quality and time so that it is more effective. But the knowledge of most taxpayers, especially students about the tax e-system is still low, so the Directorate General pf Taxes needs to socialize the existence of this tax e-system. The research objective is to determine the effect of the use of taxation e-system in the form of e-registration, e-spt, e-filling, e-billing to the understanding of accounting students. The research method used in this study is a quantitative descriptive approach. This research was conducted by distributing questionnaires to students who took the 2015 tax accountingconcentration at Bina Bangsa University, Banten. The results of this study indicate that partially e-registration and e-filling affect the understanding of accounting students. While e-spt and e-billing have no effect on the understanding of accounting students. But  simultaneously all e-registration, e-spt, e-filling and e-billing variables affect the understanding of accounting student.
Co-Authors Angrian Permana, Angrian Ardiansah, Deden Ariyandhi, Muhamad Andy Azzahra, Maya Denardo, Denardo Fitriyah Fitriyah Haeriyah, Haeriyah Hardiansyah, Sandi Iroh, Iroh Jonathan, Julius Felix Komarudin, Mochamad Fahru Miftahurrohman, IIP Mohamad Husni, Mohamad Munawaroh Munawaroh Nakhwah, Kamila Sari Ningrum, Anggun Cahya Nopianti, Rina Nurazizah, Windi Nur’anah, Nur’anah Perdiansyah, Nanda Kurnia Pramesti, Nur Fitri Puspa, Rani Putri, Sofiya Asfira Raden Irna Afriani Rahmawati, Rosita Rahmawati, Septi Dwi Romli, Ombi Salmah, Ratu Ummu Sherlinda, Sherlinda Turmudi, Udi Yollanda Octavitri Yuliah, Yuliah