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All Journal Abdimas Jurnal Daya Matematis Jurnal Ilmiah Econosains Jurnal Pendidikan Ekonomi & Bisnis Desimal: Jurnal Matematika MUST: Journal of Mathematics Education, Science and Technology Jurnal Inovasi Bisnis (Inovbiz) Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Madani EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Accounting Information System (AIMS) Indonesia Berdaya Abdimisi Jurnal PkM (Pengabdian kepada Masyarakat) Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Journal of Artificial Intelligence and Digital Business Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Accounting Information System (AIMS) Jurnal Nusa Akuntansi Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat
Nursyirwan , Vivi Iswanti
Universitas Pamulang, Tangerang Selatan, Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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The Effect of Financial Performance and Exchange Rate on Stock Return Hidayat, Muhammad Rasyid; Nursyirwan, Vivi Iswanti
EAJ (Economic and Accounting Journal) Vol. 6 No. 1 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i1.y2023.p32-38

Abstract

This study aims to determine how the current ratio and the exchange rate can affect stock returns. This study uses an associative quantitative approach. The population in this study are companies listed on the Indonesia Stock Exchange in the category of manufacturing companies in the consumer goods industry sector, food and beverage sub-sector taken from 2016-2020 as many as 32 companies. The sampling technique in this research is purposive sampling. The results of this study state that the current ratio does not affect stock returns, but the exchange rate affects stock returns.
Meningkatkan Minat Anak Dalam Mengelola Uang Saku Saat New Normal Melalui Kreasi Unik Dari Botol Plastik Hidayat, Surga Fariyanto; Kusmawati, Reva; Yuliyanti, Neng Yayu; Dermawan, Deni; Nursyirwan, Vivi Iswanti
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 1 No. 2 (2021): PROSIDING DEDIKASI MARET
Publisher : Universitas Pamulang

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

Abstract

Pelaksanaan pengabdian masyarakat dalam kegiatan ini adalah meningkatkan minat anak dalam mengelola uang saku saat new normal melalui kreasi unik dari botol plastik. Sasaran dari kegiatan ini adalah anak-anak usia 9-15 tahun di lingkungan universitas pamulang. Program pengabdian ini dilaksanakan pada tanggal 10 Oktober 2021 yang bertempat di TPQ Robyatul Adawiyah, Jl. Mede III No. 13, RT. 05 RW. 04, Kelurahan Pamulang Barat, Kecamatan Pamulang, Kota Tangerang Selatan, Banten. Terdapat potensi untuk memanfaatkan sampah plastik menjadi suatu kreasi unik dan menarik untuk anak-anak dengan cara membuat celengan dari botol bekas air mineral menjadi metode pembelajaran bagi anak agar mulai secara bertahap dapat meningkatkan minat anak dalam mengelola uang saku, serta  dalam rangka mengelola sampah plastik dengan baik sehingga plastik benar-benar mendukung kehidupan kita. Tidak hanya ketika kita gunakan namun juga setelah kita gunakan. Hasil pengabdian ini menunjukkan bahwa peserta sangat antusias dalam mengikuti pelatihan agar dapat mengelola uang saku mereka dengan baik. Untuk kegiatan pengabdian berikutnya diharapkan dapat memberikan pelatihan yang berkelanjutan untuk meningkatkan kemampuan anak usia dini dalam mengelola uang saku mereka. Kata Kunci: anak-anak, kreasi, botol plastik
GIG ECONOMY: What is the Impact on Top Talent Recruitment and Labour Skill Market for Freelance Workers in the Millennial Generation in DKI Jakarta? Hasan, Diana; Nuraeni, Nuraeni; Nursyirwan, Vivi Iswanti; Tantri, Mitsalina; Kinasih, Dini Hadiati Putri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): 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.v7i1.778

Abstract

The aim of this research is to measure freelance workers' perceptions of the impact of being part of the Gig Economy. This research also aims to find out the perceptions of workers, especially the millennial generation, from various types of freelance work through the Gig Economy, Top Talent Recruitment and Labour Skill Market variables from working in the gig economy sector. This research uses descriptive analysis of respondents with purposive sampling data collection techniques, namely the sample in this study was selected based on the characteristics and objectives of respondents regarding the opportunities and challenges of working freelance as part of the gig economy. Quantitative research method with the data source for this research is the primary data source obtained from distributing questionnaires directly to respondents as well as secondary data, namely from observing documents and research that supports this research. Questionnaires were distributed using a purposive sampling technique to the population of millennial generation freelance workers in the DKI Jakarta area, to determine the research object. The data collection technique used is by distributing questionnaires or questionnaires. The data statistical methods used are descriptive statistics and Partial Least Square (PLS) with the SmartPLS version 3.0 program. The results of this research are that Recruitment Top Talent influences the Labour Skill Market, the Gig Economy is estimated to influence the Labour Skill Market, and the Gig Economy influences Recruitment Top Talent.
INNOVATION APPROACH IN VARIOUS COUNTRIES IN RESPONDING TO VOLATILITY-LITERATURE REVIEW STUDY Nursyirwan, Vivi Iswanti; Purwana, Dedi; Suhud, Usep; Harahap, Irwan Leo Putra; Ardaninggar, Sasmita Sari; Diana, Diana
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): 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.v7i1.781

Abstract

Innovation is one of the keys to the success of an organization. This literature review study aims to explore the supporting components of innovation and how the innovation approach is applied in various countries in the world. This study uses a literature review as a literature search material that has a large repository for academic studies, particularly in Elsevier (Scopus). The search for references was carried out by applying the inclusion criteria and exclusion criteria methods. Main search terms via search engines: (Innovative Work Behavior) and (Countries) and (Companies) and (Support) or (Impede), with searches from 2018 to 2020. This study uses a literary approach, with final results 12 The literature shows that there are at least 12 important components in an organization both internally and externally that are discussed in this research literature, including: management control systems, technology licenses, R&D, company size, sectoral characteristics and access to finance, company resources and dynamic external environmental capabilities, number of executives with financial background, company age, company size, forward-looking search, service ecosystem. Through this literature study, business agencies should pay attention to these variables in developing innovations that are an important part of organizational survival. Future studies need to add a longer time span with a wider database.
The Influence of Understanding Tax Regulations, Taxpayer Awareness, and Digitalization of Tax Services on Individual Taxpayer Compliance Kahar, Aulia Dianty; Nursyirwan, Vivi Iswanti
EAJ (Economic and Accounting Journal) Vol. 9 No. 1 (2026): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v9i1.y2026.p46-63

Abstract

Respondents in this research were accounting students majoring in taxation at the Faculty of Economics and Business, Pamulang University. They were selected because they have received formal education related to taxation and are considered to possess adequate foundational knowledge to understand tax obligations. Primary data were collected using a structured questionnaire distributed to participants who met the sampling criteria. The purposive sampling technique was applied, resulting in a total sample size of 237 respondents. The variables used in this study consist of Understanding of Tax Regulations (X1), Taxpayer Awareness (X2), and Digitalization of Tax Services (X3) as independent variables, while Individual Taxpayer Compliance (Y) serves as the dependent variable. Before conducting hypothesis testing, the research instrument underwent validity and reliability assessments to ensure that all indicators were appropriate and consistent. The results confirmed that the instrument met the required standards, indicating that it was suitable for further analysis. The findings of this study show that Understanding of Tax Regulations has a positive and significant effect on Individual Taxpayer Compliance. This suggests that individuals with better knowledge of tax rules are more capable of fulfilling their obligations correctly. Taxpayer Awareness also demonstrates a positive and significant influence, indicating that individuals who understand the importance of taxes tend to comply more willingly. Furthermore, the Digitalization of Tax Services contributes positively by simplifying administrative processes and increasing accessibility. Overall, all three variables significantly enhance taxpayer compliance.
Peningkatan Kompetensi dan Kreativitas Wirausaha Menuju Peningkatan Jumlah Ekspor pada UMKM Kota Depok melalui Program Capacity Building Vivi Iswanti Nursyirwan; Sasmita Sari Ardaninggar
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.1953

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting the national economy. However, low competitiveness and limited export capabilities are major challenges in Indonesia, including in Depok City. This program aims to improve entrepreneurial competence and creativity through capacity building, enabling Depok MSMEs to penetrate the export market. The implementation method uses a participatory action research (PAR) approach through training on entrepreneurial competence and creativity related to exports. The PKM was held on December 7, 2025. There were 39 active participants during the PKM event. The resulting outputs were increased entrepreneurial competence and creativity, cognitively and skill-wise, among fostered partners, as well as an increase in digital export literacy from 55% before the PKM event to 80%. The results of the PKM participant questionnaire indicated that participants benefited from this PKM event and expressed their desire for future PKM implementations to be well-received in terms of MSME development from a technological perspective.
Optimalisasi Kompetensi SDM dan Strategi Marketing Kreatif guna Mewujudkan Financial Stability pada UKM HF Gold Serang Banten Sasmita Sari Ardaninggar; Vivi Iswanti Nursyirwan
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2131

Abstract

Small and Medium Enterprises (SMEs) play a crucial role in supporting Indonesia’s economic growth. However, most SMEs still operate on a micro scale and face various challenges, including limited human resource competencies, uneven digital adoption, restricted market reach, and inadequate financial management practices. These challenges were also experienced by HF Gold Serang, a community-based precious metal trading business operating under Islamic principles, which affected its financial stability. To address these issues, a Community Service Program (PKM) was conducted by a team of three lecturers and students from the Undergraduate Accounting Program of Universitas Pamulang. The activity was held online via Zoom on May 16, 2026, involving 15 participants from the HF Gold Serang community. The program employed a participatory, practical, and sustainable approach based on the concepts of capacity building and learning by doing. The implementation included presentations, discussions, case studies, simulations, and mentoring activities. The training focused on three main aspects: optimizing six essential human resource competencies, implementing creative Marketing 5.0 strategies through digital technology, and strengthening financial stability through proper bookkeeping and financial discipline. Evaluation was conducted using pre-tests and post-tests, which indicated an improvement in participants’ theoretical understanding of the topics discussed. To ensure sustainable outcomes, follow-up mentoring is recommended to support the practical implementation of the knowledge and skills acquired during the program.
PENGARUH PENGETAHUAN PERPAJAKAN, SELF-EFFICACY, DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MEMILIH KARIER KONSULTAN PAJAK Muhamad Ansorudin; Vivi Iswanti Nursyirwan
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.407

Abstract

This study aims to analyze the influence of tax knowledge, self-efficacy, and job market considerations on the interest in choosing a tax consultant career among students at Pamulang University, South Tangerang. The research sample consisted of 199 7th and 8th semester Accounting students majoring in taxation, determined using the Krejcie-Morgan Table at a 10% error rate. Primary data were obtained through a questionnaire that had been tested for validity and reliability, using a direct survey method. Data analysis used classical assumption tests, simple and multiple linear regressions, and hypothesis testing with SPSS version 25. The results showed that tax knowledge and job market considerations had a significant effect on interest in choosing a tax consultant career, while self-efficacy had no effect. Simultaneously, tax knowledge and job market considerations were proven to influence this interest.
Pengaruh Perencanaan Pajak, Struktur Modal, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan Maudy Rachmadani; Vivi Iswanti Nursyirwan
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.6218

Abstract

Penelitian ini bertujuan menganalisis pengaruh perencanaan pajak, struktur modal, dan pertumbuhan perusahaan terhadap nilai perusahaan pada perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Nilai perusahaan diproksikan menggunakan Price to Book Value (PBV), perencanaan pajak diukur dengan Effective Tax Rate (ETR), struktur modal diukur dengan Debt to Equity Ratio (DER), sedangkan pertumbuhan perusahaan diukur melalui pertumbuhan total aset (TAG). Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif dan regresi data panel. Sampel dipilih melalui teknik purposive sampling sehingga diperoleh 12 perusahaan dengan total 60 observasi. Berdasarkan pengujian spesifikasi model, Random Effect Model (REM) digunakan sebagai model estimasi. Hasil penelitian menunjukkan bahwa perencanaan pajak, struktur modal, dan pertumbuhan perusahaan secara simultan berpengaruh signifikan terhadap nilai perusahaan. Secara parsial, perencanaan pajak tidak berpengaruh signifikan terhadap nilai perusahaan, yang menunjukkan bahwa tingkat efisiensi pajak belum menjadi sinyal utama bagi investor. Struktur modal juga tidak berpengaruh signifikan, sehingga komposisi utang dan ekuitas belum menjadi faktor dominan dalam pembentukan nilai perusahaan pada periode pengamatan. Sebaliknya, pertumbuhan perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan. Temuan tersebut menunjukkan bahwa peningkatan aset dipersepsikan pasar sebagai sinyal mengenai prospek, kapasitas usaha, dan keberlanjutan perusahaan. Hasil penelitian dapat menjadi pertimbangan bagi manajemen dalam menyusun kebijakan keuangan serta bagi investor dalam mengevaluasi prospek perusahaan.
The Effect of Dividend Policy, Sales Growth, and Firm Size on Firm Value Vivi Iswanti Nursyirwan; Gebby Aprilia Nur Fallah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2075

Abstract

Firm value is an important indicator of a company's performance and attractiveness to investors. However, previous studies have reported inconsistent findings regarding the effects of dividend policy, sales growth, and firm size on firm value, particularly in the consumer non-cyclicals sector. This study aims to examine the influence of dividend policy, sales growth, and firm size on firm value in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This research uses a quantitative approach with secondary data obtained from annual reports. The sample consists of 18 companies selected through purposive sampling, resulting in 90 observations. Data were analyzed using panel data regression with the Fixed Effect Model (FEM). The results show that dividend policy has a significant negative effect on firm value, while sales growth and firm size do not have a significant effect on firm value. Simultaneously, dividend policy, sales growth, and firm size significantly affect firm value. These findings provide additional empirical evidence regarding the determinants of firm value in Indonesia’s consumer non-cyclicals sector and offer practical insights for investors and corporate management in making financial and investment decisions.
Co-Authors Adi Martono Amelia, Lavica Aminuyati Anggira, Novita Putri Anggraini, Nova Ardaninggar, Sasmita Sari Asianingrum, Dika Fitria Asih Handayani Astri Wulandari Audianti, Rury Azalia Azhari, Dinda Aulya Berlin Olivia Mandela Utami Chairunnissa, Salma Choirul Basir Dermawan, Deni Dewi Rani Gustiasari Dewi, Melina Sari Diana Diana Diana Hasan Edon Ramdani Eric Agustinus Gebby Aprilia Nur Fallah Gerry Sastro Hamidah Hunein Harahap, Irwan Leo Putra Hidayat, Muhammad Rasyid Hidayat, Surga Fariyanto Hunein, Hamida Ibnatur Husnul, Nisak Ruwah Ilmadi Ilmadi Ilmadi, Ilmadi Irfani Azis Julian Muhammad Hasan Julian Muhammad Hasan Hasan Kahar, Aulia Dianty Khairunnisa, Dinda Puspita Khoirunnasikin Khoirunnasikin Kinasih, Dini Hadiati Putri Kusmawati, Reva Liana Dwi Septiningrum Luh Nadi Malau, Eva Yunita Manalu, Tri Ledyanti Maudy Rachmadani Melina Sari Dewi Muhamad Ansorudin Muhamad Syazali Muhammad Fadhli Muhammad Sopiyana Nani Mulyani Nina Valentika Nina Valentika Nina Valentika Nina Valentika Nina Valentika Valentika Novita Sari Nuraeni Nuraeni Octavianto, Muhammad Fadhli Wima Purwana E.S., Dedi Putri Noviyanti Rahmadani Ramadan, Dipa Nispi Sasmita Sari Ardaninggar Sasmita Sari Ardaninggar Sasmita Sari Ardaninggar Setianingsih, Ari Siti Jamilah Syarif Abdullah Tantri, Mitsalina Usep Suhud Valentika, Nina Yokhebed Winni Cintaswara Parengkuan Yuliyanti, Neng Yayu