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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Muamalah JAE (Jurnal Akuntansi dan Ekonomi) Jusikom: Jurnal Sistem Informasi Ilmu Komputer Jurnal Akuntansi Barelang Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi JURNAL ABDIMAS TRIDHARMA MANAJEMEN International Journal of Engagement and Empowerment (IJE2) Journal Evidence Of Law Postgraduate Management Journal International Journal of Economics, Management and Accounting Pasundan Community Service Development Jurnal Hukum Keluarga Islam
Napisah, Napisah
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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PENGARUH NON PERFORMING LOAN, CAPITAL ADEQUACY RATIO DAN LOAN TO DEPOSIT RATIO TERHADAP CADANGAN KERUGIAN PENURUNAN NILAI DENGAN KOMPETENSI KOMITE AUDIT SEBAGAI PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR TAHUN 2014-2018 DI BURSA EFEK INDONESIA) Napisah, Napisah
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.29999.2020

Abstract

This study aims to examine the effect of non performing loan, capital adequacy ratio, and loan to deposit ratio on allowance for impairment losses with audit committee competencies as moderating variables on the public banking firms that listed in the Indonesia Stock Exchange for period 2014 to 2018. The independent variables of this study are non performing loan, capital adequacy ratio, and loan to deposit ratio, while the dependent variable in this study is allowance for impairment losses with audit committee competence as moderating variables. The method of analysis of this study is multiple regression analysis with moderating variables. This study uses purposive sampling method and get 20 public banking firms as the sample with 100 data observerd. The results of this study indicate that: (1) NPL significantly effect on CKPN; (2) CAR insignificant on CKPN; (3) LDR insignificant on CKPN; (4) KKA insignificanton CKPN; (5) NPL insignificant on CKPN while moderated by KKA; (6) CAR insignificant on CKPN while moderated by KKA; and (7) LDR insignificant on CKPN while moderated by KKA.
PENGARUH AUDITOR SWITCHING, DISCLOSURE DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN Febrina Eka Berliana; Napisah, Napisah
Postgraduate Management Journal Vol. 4 No. 1 (2024): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v4i1.900

Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh auditor switching, disclosure dan financial distress terhadap opini audit going concern. Penelitian dilakukan pada perusahaan cunsumer non cyclical yang terdaftar di Bursa Efek Indonesia pada tahun 2018 – 2022. Metodologi yang digunakan adalah regresi logistic karena variabel dependen dari penelitian ini berupa dummy. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dari data sekunder berupa laporan keuangan dan ditemukan sebanyak 54 perusahaan sampel dengan jumlah pengamatan 5 tahun, sehingga total sampel dalam penelitian ini sebanyak 270 laporan keuangan. Pengujian hipotesis dilakukan dengan menggunakan aplikasi Eviews series 10. Hasil penelitian menunjukkan bahwa secara parsial auditor switching tidak berpengaruh terhadap opini audit going concern, disclosure tidak berpengaruh terhadap opini audit going concern, Financial Distress berpengaruh terhadap opini audit going concern. Secara simultan auditor switching, disclosure dan financial distress berpengaruh terhadap opini audit going concern.
Progam Pelatihan Kewirausahaan Melalui Bisnis Pembuatan Produk Kreatif BucketHand Untuk Menciptakan Masyarakat Mandiri Saputra, Andika Dwi; Tamaya, Eka Windha; Yusuf, Imam M.; Agustin, Nabbila; Napisah, Napisah
Jurnal Abdimas Tri Dharma Manajemen Vol. 4 No. 1 (2022): ABDIMAS Desember 2022
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ABMAS.v4i1.p83-88.y2022

Abstract

Kegiatan pengabdian masyarakat merupakan bagian integral Tri Dharma Perguruan Tinggi yang dalam pelaksaannya tidak terlepas dari dua dharma lainnya, serta melibatkan segenap sivitas akademik : dosen, tenaga kependidikan, dan mahasiswa. Melalui pengabdian masyarakat sivitas akademik dapat hadir di tengah-tengah masyarakat.Kemudian kami ber-4 berinisiatif membuat program yaitu Program Pelatihan Kewirausahaan Melalui Bisnis Pembuatan Produk Kreatif Buckethand Untuk Menciptakan Masyarakat Mandiri. Dengan tujuan untuk membangun citra masyarakat terhadap kreatifitas yang mampu menciptakan masyarakat mandiri.Sasaran kami yaitu Ibu Ibu PKK(Pemberdayaan Kesejahteraan Keluarga) yang beralamat di Desa Cipadu RT.006/001. Kegiatan ini diadakan dalam bentuk kegiatan pelatihan. Setelah diberi materi, selanjutnya mereka dibimbing untuk membuat produk buckethand yang isinya berbagai macam makanan ringan atau biasa disebut dengan buket snack. Hasil akhir kegiatan ini para peserta pelatihan buket snack mahir dan dapat berkreasi sendiri mengembangkan bakat dan keterampilan dalam pembuatan buket snack sehingga bisa menjadi nilai jual yang tinggi dan mampu menciptakan inovasi baru dalam berwirausaha.
PENETAPAN UPAH KARYAWAN BERDASARKAN BESARNYA LABA PENJUALAN sonia, tara; atika, atika; napisah, napisah
Al-muamalah Vol 9 No 1 (2023): Muamalah
Publisher : Program Studi Muamalah Fakultas Syariah dan Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/muamalah.v9i1.18322

Abstract

ABSTRAK Hasil penelitian menyimpulkan bahwa (1) Perjanjian penetapan upah karyawan berdasarkan besarnya laba penjualan di Toko Herbal Uncle Udin Palembang adalah dikaitkan dengan Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja yang diatur di dalam Pasal 81 angka 28 yang memuat baru Pasal 90B Undang-Undang Nomor 13 Tahun 2003 bahwa pemilik kerja termasuk ke dalam pengecualian bagi pengusaha yang menerapkan ketentuan upah minimum dalam membayar upah karyawannya. Karena Toko Herbal Uncle Udin Palembang termasuk ke dalam usaha mikro dan kecil yang mana di dalam Undang-Undang tersebut memberikan pengecualian di dalam membayar upah karyawan berdasarkan ketentuan upah minimum. Maka upah karyawan pada usaha mikro dan kecil dapat dibayarkan berdasarkan kesepakatan antara pengusaha dan pekerja di perusahaan. (2) Dalam tinjauan Hukum Ekonomi Syari’ah bahwasanya Toko Herbal Uncle Udin Palembang telah sesuai dengan rukun dan syarat ujrah dan diperbolehkan bagi pemilik toko menetapkan upah karyawan berdasarkan besarnya laba penjualan karena telah sesuai berdasarkan prinsip keadilan, prinsip keterbukaan dan prinsip kemaslahatan. Metode penelitian yang digunakan adalah penelitian lapangan atau (Field Research) dengan menggunakan Social Situation sebagai populasi penelitian dan teknik sampling dengan cara probability sampling Kata Kunci : Perjanjian, Penetapan Upah, Laba Penjualan
KEKUATAN PEMBUKTIAN AKTA DIBAWAH TANGAN JUAL BELI TANAH DAN BANGUNAN YANG BERSERTIFIKAT HAK MILIK: Keywords: Power of Law, Underhand Deed, and Sale and Purchase of Land and Buildings. Fitriah, Dillah; Rachniatun, Siti; Napisah, Napisah
Al-muamalah Vol 9 No 2 (2023): Muamalah
Publisher : Program Studi Muamalah Fakultas Syariah dan Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/muamalah.v9i2.20903

Abstract

This thesis is the result of research on the strength of proof of private deed of sale and purchase of land and buildings with certificates of ownership from the perspective of sharia economic law from a study of court decisions Number: 699/PDT.G/2020/PN.JKT.BRT. Evidence that there has been a sale and purchase of land rights, then it should be that the correct sale and purchase of land rights must be carried out before the Land Deed Making Officer (PPAT). In reality, in people's lives, there are still many buying and selling of land that are carried out without PPAT interference, namely buying and selling with private agreements which are sometimes only evidenced by a receipt and only having proof of ownership of the land which is still in the name of the old owner (seller). With the formulation of the problem 1) What is the strength of the proof of the deed under the hands of the sale and purchase of land and buildings with certificates of ownership based on Court Decision Number: 699/PDT.G/2020/PN.JKT.BRT? 2) What is the review of Sharia Economic Law on the strength of proof of underhanded deeds of buying and selling land and buildings that are certified as property rights based on Court Decision Number: 699/PDT.G/2020/PN.JKT.BRT? The purpose of this research is that the parties who carry out land and building buying and selling transactions are based on statutory regulations and Islamic sharia provisions. The type of research used is library research with a normative legal research approach. The main data source used in this study is secondary data with the method of collecting data from literature and document studies. The data analysis method was carried out using qualitative methods with descriptive analysis. The results of this study indicate that 1) The strength of the proof of the underhanded deed of sale and purchase of land and buildings with certificates of ownership in the decision No. 699/PDT.G/2020/PN.JKT.BRT is valid and has permanent legal force. the legality of the underhanded deed because it has fulfilled the legal requirements of an agreement contained in article 1320 of the Civil Code where the agreement for the sale and purchase of land and buildings does not absolutely have to be with a deed drawn up by the PPAT, has permanent legal force because it has the same evidentiary power as authentic deed. The transfer of land rights with certificates of ownership was resolved by granting the Plaintiff the right to act as the attorney for the Defendant before the appointed Land Deed Making Officer. 2) Review of sharia economic law on the strength of proof of underhand deed in the sale and purchase agreement of land and buildings that are certified with ownership rights in decision Number 699/PDT.G/2020/PN.JKT.BRT is that the contract is valid and has permanent legal force. The validity of the contract in buying and selling is because it has fulfilled the conditions and pillars that have been determined by Islamic law. Permanent legal force because the sale and purchase was carried out in cash which was poured into a sale and purchase agreement then made and signed by the Plaintiff and Defendant. this is in accordance with one of the principles of proof in Islamic law, namely the principle of al-kitabah (written).
IMPLEMENTASI ASAS-ASAS PERIKATAN ISLAM TERHADAP KERJASAMA PEMBAGIAN HASIL BUAH JERUK Oktaviani, Miralis; Yazwardi, Yazwardi; Napisah, Napisah
Al-muamalah Vol 10 No 1 (2024): Muamalah
Publisher : Program Studi Muamalah Fakultas Syariah dan Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/muamalah.v10i1.23848

Abstract

Many people use Islamic law as a basis for making agreements, but not a few also do not understand the nature of Islamic law itself, they have only a little supply, Islam is a religion that rahmatanlil'alamin means a religion that is a mercy for the universe. Basically, the scope of human life in this world depends on two kinds of relationships, namely the relationship to God Almighty and the relationship with humans and the surrounding nature. Islamic law itself has laid down some of the foundations of alliances that are influential on the implementation of alliances implemented by interested parties. If these principles are not met in implementing the alliance, then it will result in the annulment or invalidity of the alliance made, so as not to the detriment of each other the parties. In line with the problems to be discussed, then in this case using the type of Field (Field Research) is to collect data directly at the research location or face to face directly to the research object to obtain information that will be needed in the preparation of this Script. Based on the results of this research it can be concluded that in the agreement the system works together, and for their own benefit the parties agreed to divide it evenly, namely 50% for the first party and another 50% for the second party. Application, the Principles of the Islamic Alliance have not been applied well by the parties, such as the example of dishonesty during the distribution of citrus fruits and there are still many very important Principles that have not been applied by the parties who made the agreement such as written principles and other principles. 
Increasing Sales Smartly: Kube Wanita Msmes Utilize Gpt Chat As A Promotional Media Hasanah, Neneng; Napisah, Napisah; Widiyati, Dian
Pasundan Community Service Development Vol. 2 No. 1 (2024): Pasundan Community Service Development
Publisher : Doctoral Program of Social Science, Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascomsidev.v2i1.124

Abstract

Developing effective promotions is crucial for Micro, Small, and Medium Enterprises (MSMEs) in the women's sector of Kube. Leveraging GPT Chat technology presents a streamlined approach for entrepreneurs to craft enticing promotions, thereby boosting sales. Nevertheless, the adoption of such technology faces hurdles due to a lack of awareness among business owners. Recognizing this challenge, lecturers from Pamulang University have initiated a Community Service Program (PKM). Through this program, entrepreneurs are educated on harnessing Chat GPT for promotional purposes. The PKM aims to empower business owners with the requisite skills and knowledge to leverage Chat GPT effectively. Participants undergo comprehensive training sessions where they learn the intricacies of utilizing this technology to enhance their marketing endeavors. As a result of the PKM, MSMEs gain valuable insights into crafting compelling promotions that resonate with their target audience. Furthermore, the program equips participants with strategies to amplify the reach of their promotions, enabling them to tap into broader markets. By embracing innovative solutions like GPT Chat, entrepreneurs can transcend geographical limitations and expand their customer base significantly. Ultimately, the PKM not only enhances the digital capabilities of MSMEs but also fosters economic growth within the women's sector of Kube. Armed with newfound knowledge, these business actors are poised to navigate the evolving landscape of commerce with confidence, driving sustainable success in their ventures.
PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK Cahyo, Meichelle Kurniawan; Napisah, Napisah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.216

Abstract

Tax avoidance is a way of tax saving action that is still within the corridors of legislation and a series of tax planning activities. Tax avoidance can be said as reducing taxes by following existing regulations. The problem of tax avoidance is quite complicated, on the one hand, tax avoidance is permissible and on the other hand, tax avoidance is not desirable.This research aims to determine the effect of Capital Intensity, Sales Growth, Company Size, and Corporate Governance on Tax Avoidance. The tax system in Indonesia uses a self-assessment system, which is an authority or trust given by the government to calculate and report its own taxes. The research population is transportation and logistic companies that listed on the Indonesia Stock Exchange for the period of 2015-2021 with a total 30 companies and after following the sample criteria, there are 14 companies. The sampling technique is using purposive sampling technique. Data analysis technique in this research is Panel Data Regression that using Microsoft Excel and EVIEWS version 12. Data analysis used are Descriptive Statistical Analysis, Panel Data Regression Model Estimation, Classical Assumption Test, And Hypothesis Test. Based on the results of the Coefficient of Determination Test (R2), the influence given by the independent variable in this research was 29% and the remaining 71% was influenced by other variables not included in this research. F-test results, Capital Intensity, Sales Growth, Company Size, and Corporate Governance have a simultaneous effect on Tax Avoidance. While of the results of the t-test show that Capital Intensity has an effect on Tax Avoidance, Sales Growth has an effect on Tax Avoidance, Company Size has an effect on Tax Avoidance. Corporate Governance has an effect on Tax Avoidance.
PENGARUH PENERAPAN E-FILING, E-BILLING DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Handayani, Anggie Primastuti; Napisah, Napisah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.511

Abstract

This research aims to analyze the effect of implementing e-filing, e-billing and tax sanctions systems on taxpayer compliance at KPP Pratama Serpong using a quantitative approach. The research population is registered taxpayers at KPP Pratama Serpong. Primary data was obtained through questionnaires to respondents. Samples were taken using the convenience sampling method using the Slovin formula, resulting in 110 samples. Data analysis used multiple linear regression with SPSS version 20. The results showed that the implementation of the e-filing system had a positive effect on taxpayer compliance, while the implementation of the e-billing system had no effect, and the application of tax sanctions had an effect on taxpayer compliance
PENGARUH KEPEMILIKAN PENGENDALI, PROPORSI KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI: (Studi Kasus Pada Perusahaan Sektor Energi di Bursa Efek Indonesia Tahun 2017 - 2021) Fitria Ningrum, Ayu; Napisah, Napisah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i2.20305

Abstract

This study aims to determine the effect of controlling ownership, the proportion of independent commissioners and audit committees on tax aggressiveness with company size as moderator. The method used in this research is quantitative. The population of this study are energy sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a total of 37 companies and after following the sample criteria, there are 13 companies. The type of research used is quantitative research using Panel Data Regression and Moderated Regression Analysis (MRA) using Microsoft Excel and EVIEWS version 10. The data analysis technique used is Descriptive Statistical Analysis, Panel Data Regression Model Estimation, Classical Assumptions Test, Hypothesis Testing , and Moderating Regression Analysis (MRA) Test. Based on the results of the Coefficient of Determination Test (R2), the influence exerted by the independent variables on the dependent variable in this study was 3% and the remaining 97% was influenced by other variables not included in this study. The results of the T-Test show that Ownership of the Controller has no effect on Tax Aggressiveness, the Proportion of Independent Commissioners has no effect on Tax Aggressiveness, the Audit Committee has no effect on Tax Aggressiveness. The results of the Moderating Regression Analysis (MRA) test show that Company Size moderates Controlling Ownership of Tax Aggressiveness, Company Size cannot moderate the Proportion of Independent Commissioners on Tax Aggressiveness, Company Size can moderate the Audit Committee on Tax Aggressiveness
Co-Authors -, Muhathir Agustin, Nabbila Atika Atika Cahyo, Meichelle Kurniawan Deia Soeparyono, Regina Febrina Eka Berliana Fitria Ningrum, Ayu Fitriah, Dillah Handayani, Anggie Primastuti Huzaimah Huzaimah Jelanti, Desi Khuliqi, Khusnul Khuluqi, Khusnul Neneng Hasanah Nursita, Meta Nurul Khairina Oktaviani, Miralis Pratomo, Nugroho Widhi Putri, Aldila Rahma Rachniatun, Siti Rizki Muliono, Rizki Safira, Indah Sanulika, Aris Saputra, Andika Dwi Sembiring, Rinawati Soeparyono, Regina Deia sonia, tara Sunarto, Ading Syahabudin Tamaya, Eka Windha Widiyati, Dian Yazwardi Yazwardi, Yazwardi Yusuf, Imam M.