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All Journal JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Hindayani, Novia
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Aerospace Engineering Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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ANALISIS REAKSI PASAR SAHAM ATAS PERISTIWA COVID-19 DI INDONESIA Hindayani, Novia

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.826 KB) | DOI: 10.31955/mea.v4i3.647

Abstract

Artikel ini menganalisis reaksi pasar di Indonesia terhadap peristiwa pandemi Covid-19. Penelitian ini menggunakan metode studi peristiwa untuk menghitung perbedaan abnormal return (AR) dan CAR dalam 10 hari perdagangan sebelum dan setelah pengumuman kasus terkonfirmasi covid-19 pertama kali di Indonesia. Populasi yang digunakan adalah perusahaan subsektor hotel, pariwisata, restaurant, farmasi, telekomunikasi dan makanan minuman. Sampel diambil dengan teknik purposive sampling yang didapat sebanyak 53 perusahaan sampel dari 75 perusahaan. Ditemukan bahwa terdapat perbedaan signifikan AR sebelum dan setelah pengumuman terkonfirmasi covid-19 pertama di Indonesia. Selain itu juga terdapat perbedaan signifikan negatif CAR subsektor hotel pariwisata dan restaurant namun tidak terdapat perbedaan signifikan pada subsektor farmasi, telekomunikasi dan makanan minuman sebelum dan setelah pengumuman covid-19 pertama di Indonesia
PERAN BIG DATA TERHADAP KEMAMPUAN PERUSAHAAN MELAKUKAN ANALISIS RANTAI PASOK : STUDI REVIU LITERATUR TERSTRUKTUR Hindayani, Novia; Wahyuni, Ersa Tri; Prima Amrania, Gia Kardina
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.721 KB) | DOI: 10.31955/mea.v6i2.2199

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana faktor yang mempengaruhi kesuksesan penerapan ABD dalam rantai pasok melalui tinjauan literatur revieu atas 90 sampel artikel jurnal international tahun 2012-2021. Hasil penelitian meunjukan peningkatan publikasi paling banyak ditahun 2021 yaitu 27 artikel. China merupakan negara yang paling banyak diteliti. Faktor-faktor yang mempengaruhi suksesan penerapan ABD dalam rantai pasok pada model supply chain management capability dibagi dalam 8 faktor yaitu kerjasama antar divisi, transparansi diantara mitra rantai pasok, dukungan manajemen, pengembangan dan penyelarasan strategi, perubahan efisiensi operasi dan pemeliharaan, budaya pengambilan keputusan, dukungan dana dan studi kelayakan untuk adopsi BD. Penelitian ini berkontribusi pada perkembangan pengetahuan tentang ABD dalam rantai pasok diseluruh dunia. Peneliti dapat menyelidiki secara empiris faktor-faktor yang diidentifikasi sebagai konfirmasi penelitian, dan peneliti selanjutnya juga dapat memperluas area penelitian mereka menggunakan model lainnya. Hasil temuan diperolah dari literatur reviu maka diperlukannya pengujian lebih mendalam melalui metode wawancara atau kuesioner.
Pemanfaatan Teknologi Blockchain untuk Meningkatkan Efisiensi dan Efektivitas Sistem Perpajakan: Tinjauan Literatur Sistematik Hindayani, Novia
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.676

Abstract

This study aims to determine how the factors that influence the successful implementation of blockchain in the tax system through a literature review of 14 samples of international journal articles from 2019-2024. The results of the study show that most publications increase in 2024, namely 4 articles. China and Indonesian is the most researched country. The factors that influence the successful implementation of blockchain in tax system are divided into 5 factors, namely belief & trust, government policy, infrastructure, human resource capabilities and ease of use. This research contributes to the development of knowledge about blockchain in tax systems worldwide. Researchers can investigate empirically the factors identified as confirmation of research, and further researchers can also expand their research area using other models. The findings are obtained from the review literature, so more in-depth testing is needed through the interview or questionnaire method.
Program Literasi Pajak Penghasilan Pasal 21 (Pph 21) Untuk Guru Dan Tenaga Kependidikan Dalam Upaya Meningkatkan Kepatuhan Dan Akuntabilitas Pajak Di Sektor Pendidikan Mega Arum; Hindayani, Novia
JPM: Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2025): Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v5i3.2262

Abstract

The Income Tax (PPh 21) literacy program for teachers and educational staff aims to enhance understanding, compliance, and tax accountability in the education sector. Income Tax (PPh 21) is a tax levied on income in the form of salaries, wages, honoraria, allowances, and other payments related to work, services, or activities carried out by individuals. Teachers and educational staff, as income earners, are required to understand their tax obligations in order to fulfill them accurately and in accordance with applicable regulations. Through this program, teachers and educational staff are educated on the calculation, withholding, and reporting of PPh 21. This literacy initiative also aims to raise awareness of the importance of paying taxes to support national development. In addition, the program emphasizes the importance of accountability in financial administration, particularly in the education sector, so that educators can actively contribute to maintaining fiscal transparency. The research method used in this study is descriptive qualitative research with a literature review approach. This study aims toidentify and analyze the impact of the literacy program on improving the understanding and compliance of teachers and educational staff regarding tax obligations. Data collection was carried out through literature studies and documentation, which were then analyzed thematically. The results of this program are expected to improve PPh 21 compliance among teachers and educational staff, as well as encourage the creation of better financial management systems in educational institutions. Increased awareness of PPh 21 will significantly contribute to state revenue, which in turn can improve the quality of education in Indonesia through better budget allocation.
Pelatihan Pemahaman dan Perhitungan Pajak Bumi dan Bangunan bagi Warga Desa Kubil Hindayani, Novia; Arum, Mega
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.745

Abstract

This community service program aims to enhance public understanding and compliance regarding Property Tax (Pajak Bumi dan Bangunan/PBB) in Kp. Kubil, Cipocok Jaya, Serang City. Low awareness in rural areas often leads to miscalculations, late payments, and reduced local revenue. The program was implemented through interactive educational sessions, practical workshops on Property Tax calculation using real-life cases, and consultation sessions to address residents’ specific concerns. The main objective was to equip participants with knowledge about the tax’s role in regional development, proper payment procedures, and how to interpret the Tax Due Notification Letter (SPPT). The results show improved understanding of Property Tax, increased awareness, and greater ability to calculate tax independently. This initiative is expected to improve compliance and local revenue from Property Tax (PBB), ultimately supporting infrastructure development and enhancing public welfare at the village level.
Co-Authors Arum, Mega Ersa Tri Wahyuni Mega Arum Prima Amrania, Gia Kardina