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Pengaruh Pemberian Mata Kuliah Perpajakan, Pelatihan Brevet Pajak dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Berkarir di Bidang Perpajakan Lutfiansyah, Lutfiansyah; Handayani, Henni Rahayu
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9238

Abstract

The purpose of this study is to analyze the influence of the Provision of Tax Courses, Tax Brevet Training and Job Market Considerations on Student Interest in Career in the Field of Taxation. This type of research is a quantitative research with primary data sources. The population in this study is Pamulang University students with the Accounting Study Program and have or are taking Brevet. The sample selection method used in this study is purposive sampling so that the final sample obtained is 80 students. Testing the data quality using validity and reliability tests using IBM SPSS25 software, the next step is to test the classic assumptions, namely the normality test, the multicollinearity test and the hexaoscedasticity test after that the hypothesis test. From the results that have been carried out in this study, it shows that Taxation Courses, Tax Brevet Training and Job Market Considerations simultaneously affect the Interest of Students in Career in the Field of Taxation. Partially shows that the Taxation and Market Consideration Course has an effect on the Interest of Career Students in the Field of Taxation. Meanwhile, the Tax Brevet Training partially has no effect on the interest of students in a career in taxation in students of the University of Pamulang Accounting Study Program.
Pengaruh Stres Kerja dan Lokus Kendali terhadap Kinerja Guru Budiyarti, Nelly; Handayani, Henni Rahayu; Abadi, Hadi Prana
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 1 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i1.1018

Abstract

This research aims to determine the effect of work stress and locus of control on teacher performance. This research targets teachers at SMA Negeri 15 South Tangerang City with a saturated sample of 60 teachers. The data collection technique uses a questionnaire with measurement scale is Likert scale. The data analysis technique used is multiple linear regression analysis with the help of SPSS software. The research results show that 1). Work stress and locus of control simultaneously have a positive effect on teacher performance; 2) work stress partially has a positive effect on teacher performance; and 3) locus of control partially does not have a positive effect on teacher performance. It is hoped that this research can contribute to improving teacher performance through controlling work stress by managing the division of teacher tasks based on teacher competence and time allocation, and increasing locus of control.
PENGARUH PERTUMBUHAN PENJUALAN, STRUKTUR MODAL, DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN Ningrum, Alieffia Farda; Handayani, Henni Rahayu
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 10 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i10.11590

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan, struktur modal dan penghindaran pajak terhadap nilai perusahaan pada perusahaan sektor property & real estate yang terdaftar di Bursa Efek Indonesia. Periode penelitian yang dilakukan yaitu Periode 2019-2023. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif dengan data sekunder. Penentuan sampel penelitian ini menggunakan metode purposive sampling dan berdasarkan kriteria yang ada didapatkan 17 data perusahaan dan di analisis menggunakan teknik regresi data panel dengan model fixed effect untuk menguji hipotesis. Pengujian hipotesis dalam penelitian ini menggunakan regresi data panel dengan menggunakan Eviews versi 9. Hasil penelitian ini menunjukkan bahwa pertumbuhan penjualan, struktur modal dan penghindaran pajak secara simultan menunjukkan secara bersama sama berpengaruh terhadap nilai perusahaan. Hasil dari penelitian ini menunjukkan bahwa secara parsial bahwa pertumbuhan penjualan berpengaruh negatif terhadap nilai perusahaan, sedangkang struktur modal berpengaruh positif terhadap nilai perusahaan dan penghindaran pajak tidak berpengaruh terhadap nilai perusahaan.
Gerakan Literasi Keuangan melalui Media Menabung Azzahra, Khoirunnisa; Romadhina, Anggun Putri; Handayani, Henni Rahayu
ABDIMAS Iqtishadia Vol. 1 No. 1 (2023): ABDIMAS Iqtishadia
Publisher : Prodi Ekonomi Syariah Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/iqtis.v1i1.31713

Abstract

The rapid development of digital, such as the proliferation of online shopping sites or applications and the ease of making transactions using electronic money, has an impact on the tendency of teenagers to become impulsive buyers, this shows a low awareness of managing finances for future investments. Therefore, this community service activity is aimed at providing education for Darussalam Al Farhan Foundation youth regarding the importance of building financial literacy to be able to manage finances wisely by cultivating an interest in saving from an early age, by presenting speakers who explore more deeply about how to manage finances wisely through the method of saving and including the importance of preparing for financial conditions in the future. This community service activity is carried out using the socialization method. This activity was welcomed by the chairman of the Darussalam Al Farhan Foundation and during the implementation of the activity the participants looked very enthusiastic and gave a positive response, thus carrying out this activity is expected to be able to form a child's mentality that is smart in using and managing finances wisely and is able to grow children's interest in saving.
Proof Approach to Civil Procedures through Judge's Knowledge of Literature Review Study Handayani, Henni Rahayu
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i2.1421

Abstract

Proof in the legal discovery process is a very important stage. If concrete events have been proven, the judge will obtain the truth regarding the disputed event. Then, the judge will qualify the incident as a legal incident by looking for relevant legal regulations to apply. The main aim of this research is to provide a comprehensive overview of the development of research, theories and concepts in the field of literature review studies of civil procedural law evidence through the knowledge of judges by analyzing the results of empirical studies.  This research uses a bibliographic method originating from reputable journals, by focusing the search through a search string through direct science, with the search focused on literature studies related to Civil Procedural Law Evidence in review articles. The results of the literature analysis in the Empirical Study include a lack of depth of discussion, a focus that is too general, not supported by relevant theory so that the theory is explained regarding legal norms governing the evidentiary process, also in the empirical study all the variables in the research are not built based on applicable theory, a lack of case analysis, a lack of in depth analysis of specific civil law cases, so it does not provide real examples of how civil law works and is not supported by research that strengthens the research results.
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN, RELIGIUSITAS DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA KEBUMEN) Atika, Desi; Handayani, Henni Rahayu
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.178

Abstract

This study aims to determine the effect of taxpayer awareness, tax knowledge, religiosity, and tax socialization on individual taxpayer compliance. The sample in this study consists of 100 respondents. The respondents are individual taxpayers registered at the KPP Pratama Kebumen. The data in this study were analyzed using SPSS version 25. The results of the study indicate that there is a partial and significant influence of taxpayer awareness on individual taxpayer compliance. Tax knowledge has a partial and significant effect on individual taxpayer compliance, religiosity has a partial and significant effect on individual taxpayer compliance, and tax socialization affects individual taxpayer compliance. Simultaneously, there is an influence of taxpayer awareness, tax knowledge, religiosity, and tax socialization on individual taxpayer compliance at KPP Pratama Kebumen.
PENGARUH JUMLAH PENDUDUK, LUAS LAHAN DAN UPAH MINIMUM KABUPATEN/KOTA TERHADAP JUMLAH PENERIMAAN PAJAK BUMI DAN BANGUNAN Hoziah, Siti Nur; Handayani, Henni Rahayu
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.247

Abstract

This research aims to determine the effect of population size, land area, and district/city minimum wages. The population in this research is the sub-districts in Depok City in 2018-2022. The type of research used is a quantitative approach. The sampling technique in this research used a purposive sampling method and obtained samples from 11 sub-districts with a total of 55 research samples. The data analysis technique used is multiple linear regression using E-views 12 software. The results of the analysis show that the sig t value of the population is 0.0064 <0.05, this result means that the population has a partial effect on PBB revenue, and the sig t value of land area is 0.1019 > 0.05, this result means that land area does not have a partial effect on PBB revenue, while the sig t value of the city minimum wage is 0.0000 <0.05, this means that the city minimum wage has a partial effect on PBB revenue. Simultaneously, the sig f value is 0.0000 <0.05, which means that together the population, land area, and city minimum wage have an effect on PBB revenue.
PERLINDUNGAN KONSUMEN PADA PENGGUNA FINTECH Arianti, Baiq Fitri; Handayani, Henni Rahayu; Azzahra, Khoirunnisa; Romadhina, Anggun Putri; Prastiani, Siti Chaerunisa
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i1.17067

Abstract

Teknologi informasi saat ini sangat berkembang pesat dan tidak asing lagi bagi kehidupan masyarakat. Dengan adanya pemanfaatan atau penggunaan teknologi informasi yang bijak akan mengubah pola perilaku masyarakat di seluruh dunia.         Financial Technology merupakan sebuah terobosan dibidang keuangan atau finansial dengan adanya pemanfaatan tekhnologi bijak akan meningkatkan produk – produk pada lembaga jasa perbankan terutama dalam hal fintech. Pinjam online merupakan salah satu produk Fintech yang marak digunakan oleh masyarakat, seperti yang sering diketahui bahawa kurangnya pemahaman masyarakat mengenai mekanisme pinjaman online serta belum terdapat regulasi khusus yang mengatur Financial Technology termasuk juga perlindungan konsumen terhadap penyalahgunaan data pribadi, hal ini berdampak kepada perlindungan konsumen terhadap hak para pengguna layanan pinjaman online masih belum optimal. Tujuan program kegiatan PKM ini adalah memberikan penyuluhan dan sosialisasi terkait perlindungan konsumen pada pengguna fintech kepada warga Perumahan Villa Melia dengan contoh kasus yang sering di temukan saat ini yaitu pada pinjaman online legal dan illegal.  Metode kegiatan PKM adalah dengan menggunakan metode ceramah, diskusi dan tanya jawab melalui google meet yang terkait perlindungan konsumen pada pengguna fintech. Hasil yang dicapai dari program PKM ini yaitu adanya peningkatan pemahaman dan pengetahuan para pengguna fintech di perumahan Villa Mellia mengenai perlindungan konsumen pada pengguna fintech dengan contoh kasus pinjaman online.