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All Journal Jurnal Matematika dan Statistika serta Aplikasinya (Jurnal MSA) Jurnal Kimia Riset JURNAL INOVASI EDUKASI Al-Khwarizmi: Jurnal Pendidikan Matematika dan Ilmu Pengetahuan Alam Bada'a: Jurnal Ilmiah Pendidikan Dasar Adz Dzahab : Jurnal Ekonomi dan Bisnis Islam Journal De Facto Infotech: Jurnal Informatika & Teknologi SIGANUS: Journal of Fisheries and Marine Science Jurnal Kolaboratif Sains International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Formosa Journal of Applied Sciences (FJAS) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Empowerment Jurnal Mahasiswa Psikologi Universitas Buana Perjuangan Karawang Aceh Journal of Community Engagement (AJCE) Jurnal Ilmiah Pengabdian dan Inovasi COMPETITIVE: Journal of Education International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Ininnawa: Jurnal Pengabdian Masyarakat Educandumedia: Jurnal Ilmu Pendidikan dan Kependidikan RESLAJ: Religion Education Social Laa Roiba Journal Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Journal of Business Transformation and Strategy Journal of Finance and Islamic Banking Jurnal Pemikiran dan Pengembangan Pembelajaran Jurnal Ilmu Administrasi Publik Jurnal Ilmiah Kesehatan dan Kebidanan Journal of Education and Learning Innovation JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL Scientific Journal for Nation Building
Nurazizah
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IMPLEMENTASI STANDAR AKUNTANSI ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) DALAM PENYUSUNAN LAPORAN KEUANGAN UMKM KOTA SUKABUMI Nurazizah; Zulkarnain , Zulkarnain
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.872 KB) | DOI: 10.24034/jiaku.v1i2.5398

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the most dominating businesses in the world and Indonesia. The development of MSMEs is also quite rapid so that they can become supporters of the economy, especially in Indonesia. To support the development of MSMEs in preparing financial reports, the government issued a special Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM) which is a simple form of General Accounting Standards. This study aims to determine whether MSME Mochi Lampion Sukabumi has implemented SAK EMKM in its financial reporting. The method used in this study is a descriptive qualitative method. Data were obtained from primary and secondary sources. Primary sources are obtained directly through interviews and observations while secondary sources are obtained from documents in the form of photos and notes regarding company profiles. The results showed that MSMEs Mochi Lampion Sukabumi in the process of preparing financial reports had implemented accounting standards such as journaling and cash flow but had not fully implemented SAK EMKM in their financial reporting. Only the preparation of the Income Statement is following SAK EMKM. As for the Statement of Financial Position and Notes to Financial Statements, MSME Mochi Lampion has not yet fully prepared.
DUKUNGAN SOSIAL: SEBERAPA BESAR PERANNYA DALAM CAREER DECISION-MAKING SELF-EFFICACY MAHASISWA TINGKAT AKHIR? Nurazizah; Nita Rohayati; Anggun Pertiwi
Empowerment Jurnal Mahasiswa Psikologi Universitas Buana Perjuangan Karawang Vol. 5 No. 2 (2025): Empowerment Jurnal Mahasiswa Psikologi Universitas Buana Perjuangan Karawang
Publisher : Fakultas Psikologi Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/empowerment.v5i2.1588

Abstract

The transition from higher education to the world of work is often challenging for final-year students, who are expected to make mature career decisions. Many students face confusion, anxiety, and hesitation due to limited information, lack of experience, and insufficient support from their social environment. One psychological factor that plays a key role in this process is career decision-making self-efficacy (CDMSE), which reflects students’ confidence in their ability to plan, explore, and make career-related decisions. This study examines the influence of social support on CDMSE among 283 final-year students at Universitas Buana Perjuangan Karawang. Using a quantitative approach with causal design, data were collected through the CDMSE-SF and MSPSS scales, both of which showed high reliability (α = 0.893 and α = 0.870). Statistical analysis using Spearman’s Rho and regression tests revealed a significant positive effect of social support on CDMSE (r = 0.712, p < 0.01), with a determination coefficient of 94.8%. These findings highlight that strong social support from family, peers, and significant others plays a crucial role in strengthening students’ confidence in making career decisions. The study emphasizes the need for career guidance interventions that integrate social support systems to prepare students for future career challenges. Masa transisi dari dunia pendidikan ke dunia kerja sering kali menjadi tantangan bagi mahasiswa tingkat akhir, yang dituntut untuk mampu mengambil keputusan karir secara matang. Banyak mahasiswa menghadapi kebingungan, keraguan, hingga kecemasan karena keterbatasan informasi, minimnya pengalaman, serta kurangnya dukungan dari lingkungan sosial. Salah satu faktor psikologis yang berperan penting dalam proses ini adalah career decision-making self-efficacy (CDMSE), yaitu keyakinan mahasiswa terhadap kemampuannya dalam merencanakan, mengeksplorasi, dan mengambil keputusan terkait karir. Penelitian ini bertujuan untuk mengetahui pengaruh dukungan sosial terhadap CDMSE pada 283 mahasiswa tingkat akhir Universitas Buana Perjuangan Karawang. Metode penelitian menggunakan pendekatan kuantitatif dengan desain kausalitas, menggunakan skala CDMSE-SF dan MSPSS yang keduanya menunjukkan reliabilitas tinggi (α = 0,893 dan α = 0,870). Analisis statistik dengan uji Spearman’s Rho dan regresi menunjukkan adanya pengaruh positif signifikan dukungan sosial terhadap CDMSE (r = 0,712, p < 0,01), dengan koefisien determinasi sebesar 94,8%. Hasil penelitian ini menegaskan bahwa dukungan sosial dari keluarga, teman, dan orang terdekat memiliki peran penting dalam memperkuat keyakinan mahasiswa untuk mengambil keputusan karir. Temuan ini menggarisbawahi pentingnya pengembangan layanan bimbingan karir yang melibatkan sistem dukungan sosial untuk meningkatkan kesiapan mahasiswa menghadapi tantangan dunia kerja. Penelitian ini menggunakan metode kuantitatif dengan desain kausalitas.
THE EFFECTIVENESS OF THE IMPLEMENTATION OF THE E-FILING SYSTEM IN TAX SERVICES AT TAX ADVISORY PARTNER Nurazizah; Syarifuddin; Arifuddin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.691

Abstract

This study aims to evaluate the effectiveness of the implementation of the e-Filing system in tax services at the Makassar City Tax Advisory Partner. The e-Filing system is a digital innovation from the Directorate General of Taxes designed to improve the efficiency, effectiveness, and compliance of taxpayers in the Notification Letter (SPT) reporting process. The research method used is descriptive qualitative with data collection techniques through observation, interviews, and documentation. The results of the study show that the implementation of e-Filing is able to improve time efficiency, ease of access, and transparency, as well as reduce administrative burden for both tax consultants and taxpayers. However, there are still challenges such as technical constraints, lack of digital literacy, and a system interface that is not yet fully user-friendly. Overall, the e-Filing system makes a positive contribution in supporting more effective and modern tax services. To optimize the use of this system, it is necessary to improve infrastructure, continuous education, and collaboration between the DGT and tax consulting institutions.
Biaya Overhead Pabrik: Analisis Biaya Overhead Pabrik dalam Penentuan Harga Pokok Produksi Angellina, Rossa; Fadhila, Rayhan; Nurazizah; Sha Fhitri, Rouzatul; Islamiyah; Khana, Arriza
Scientific Journal for Nation Building Vol. 2 No. 1 (2026): Scientific Journal for Nation Building
Publisher : Yayasan Nanggroe Aceh Mulia

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

Abstract

Penentuan biaya produksi merupakan suatu hal yang penting bagi setiap perusahaan, karena penentuan biaya produksi yang salah dapat mengakibatkan kegagalan dalam mencapai tujuan. Artinya jika biaya produksi ditetapkan terlalu rendah maka produk yang dihasilkan tidak akan optimal. Sebaliknya jika biaya produksi ditetapkan terlalu tinggi, maka produk yang harganya lebih tinggi dari harga pasar tidak akan laku atau persediaan akan menumpuk sehingga mengakibatkan kerugian. Akuntansi biaya juga dapat digunakan untuk menentukan harga pokok produksi yang tepat karena membantu manajemen dalam menentukan biaya produksi yang diperlukan untuk pengolahan data sesuai teori prinsip akuntansi. Penentuan harga pokok produksi merupakan hal yang sangat penting bagi seorang pelaku usaha karena berkaitan dengan pendapatan atau keuntungan yang dihasilkan.
EFEKTIVITAS PIJAT EFFLEURAGE PIJAT PENURUNAN TINGKAT NYERI PADA PASIEN KALA I FASE AKTIF DI PMB I KECAMATAN TENJO KABUPATEN BOGOR Soelistiawaty, Indah; Nurazizah
Jurnal Ilmiah Kesehatan dan Kebidanan Vol. 4 No. 2 (2025): Jurnal Ilmiah Kesehatan dan Kebidanan
Publisher : LPPM AKBID BI Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65854/jikk.v4i2.13

Abstract

Nyeri persalinan merupakan salah satu keluhan utama yang dirasakan oleh ibu bersalin, terutama pada kala I fase aktif. Penanganan nyeri secara non-farmakologis menjadi pilihan yang aman dan efektif, salah satunya adalah teknik pijat effleurage. Metode ini menggunakan sentuhan lembut dan ritmis yang bertujuan memberikan relaksasi dan mengurangi persepsi nyeri.Tujuan penelitian untuk mengetahui efektivitas pijat effleurage terhadap penurunan tingkat nyeri pada pasien kala I fase aktif di PMB Iis Roswati. Penelitian ini menggunakan desain pra-eksperimen (one group pretest- posttest design). Sampel berjumlah 14 ibu bersalin kala I fase aktif yang dipilih secara purposive sampling. Teknik pijat effleurage diberikan selama 20–30 menit. Skala nyeri diukur menggunakan Numeric Rating Scale (NRS) sebelum dan sesudah intervensi. Data dianalisis menggunakan uji Wilcoxon Signed Rank Test. Sebelum diberikan pijat effleurage, skala nyeri responden berada pada rentang 3–5 (nyeri sedang hingga berat). Setelah intervensi, skala nyeri menurun menjadi 1–3 (nyeri ringan hingga sedang). Hasil uji paired data (berpasangan) menunjukkan nilai p = 0,000 (p < 0,05), yang berarti terdapat penurunan nyeri yang signifikan setelah dilakukan pijat effleurage. Hasil penelitian menunjukkan pijat effleurage efektif dalam menurunkan tingkat nyeri pada ibu bersalin kala I fase aktif dan dapat dijadikan alternatif metode non-farmakologis dalam manajemen nyeri persalinan.
Pengaruh Kesadaran Wajib Pajak dan Pengetahuan Perpajakan Terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan di Kecamatan Rawalumbu Kota Bekasi Nurazizah; Irawati
Jurnal Ilmu Administrasi Publik Vol. 5 No. 5: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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

Abstract

The phenomenon found in Bekasi, precisely in Rawalumbu District, is that the realization of land and building tax revenue has not reached the target. The purpose of this study was to determine how much influence taxpayer awareness and tax knowledge have on compliance with paying land and building tax in Rawalumbu District, Bekasi simultaneously. The population in this study were land and building taxpayers in Rawalumbu District, Bekasi. The sample uses was 400 respondents using the slovin formula. The data collection method used the distribution of questionnaires. This study used multiple linear regression analysis, validity test, reliability test and hypothesis testing. The results of this study indicated that taxpayer awareness has a positive effect on taxpayer compliance by 12.6% and tax knowledge has a positive effect on taxpayer compliance by 24.1% and taxpayer awareness and tax knowledge simultaneously affect compliance in paying land and building tax in Rawalumbu District, Bekasi City by 30%. Taxpayer compliance can be achieved with two variables: Taxpayer Awareness and Taxation Knowledge. Keywords Taxpayer Awareness, Taxation Knowledge, Taxpayer Compliance
Co-Authors Abdul Hajar Abdul Majid Refindo ABDUL MUIS Afinka Ramandani Nurhidayat Aflah Fadilah HD Agung Permana Ajidin, Zilal Afwa Ambo Tuwo Ammar Zainuddin, Ammar Angellina, Rossa Anggun Pertiwi Anil Muftirah Ardianti Arief Eka Nugraha ARIFUDDIN Arisa Atiqoh, Khamida Siti Nur Baiq Nurkhalishah Br Brahmana, Nettietalia Carong, Suparjo Razasli Chandra, Yasrial Desmawan, Deris Desniarti Fadhila, Rayhan Fatra, Maifalinda Febri Hikmah Frihatini Fetti Fatricia Amdar Fikri Khusaini Ginting, Ferdinand Paulus Haliah, Haliah Hamida HasanurArifin Heni Pujiastuti Herdianto Humaidi Husnul Muamilah Ika Kartika Ikbal Inayah Yasir Ira Savira Irawati Irmayanti Irsan Rahman, Irsan Irwan Islamiyah Isma, Dhiny Ismawati Ja'faruddin Jamaluddin Juliansyah Khairunnisa Khairunnisa Khana, Arriza M Galih Rian Pranata M. Ridwan Tikollah M. Zainul Ridho MAHMUDI Mahsun Meray, Nishia Waya Mirta Pakambanan Mitsaqy Fitria Muhamad Syahril Anwarudin Muhammad Rinaldi Pratama Nahliyah Septi Zahrah Manik Naufal Bachri, Naufal Nazwa Aulia Rahmah Nirvana Niswa Ibda Sanatin Nur Febrianti Nur Indah Sari Arbit Nurdalillah Nurdin Rohendi, Muh Nurfadilla Nurul Islamiah Nurwijayanti Pria Sukamto Rahmah Nur Hidayah Rahmaniar Ratna Dewi Kusumawati RATNAWATI Rekhael Ramadanish Rian Sopian Rifda Rachmanda Rifqy Azhar Rohayati, Nita Roihanah S, Masnawaty Salam Sarnimah Selly Apriyani Sembiring, Evarina SetioUtomo Sha Fhitri, Rouzatul Silvia Indah Sari Sintiya Elfariani Siti Fatimah Slamet Abadi Soelistiawaty, Indah Sri Jingga Anggriani Putri Sulpiani Syaeful Anwar Syafruddin Side Syarifuddin Syefi Ersya Agustin Syura, Ilman T. Edyansyah, T. Edyansyah Tahier, Ilham Tahir, Syaiful Tharisa Ayu Pranovcy Tia Rahmatika Utami, Indah Woro Wahidah Sanusi Wahidin Wahyunengsih, Wahyunengsih Widia Fiantika Zulkarnain , Zulkarnain