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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Indonesian Financial Review Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) PENGABDIAN SOSIAL Journal of Artificial Intelligence and Digital Business IJMA
Asmilia, Nur
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Social Sciences

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Optimalisasi Penjualan melalui Digital Marketing Nurhayarti, Nurhayarti; Sugiyarti, Listya; Hanah, Siti; Asmilia, Nur; Sutandijo, Sutandijo
Journal Pemberdayaan Masyarakat Indonesia Vol 4 No 2 (2022): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.4.2.113-124

Abstract

Partners in this PKM program are culinary MSME actors who are members of the Pamulang Estat MSME Community who must survive during the Covid 19 Pandemic. Pempek Mama Dea Pamulang MSMEs and Bundes are members of the Pamulang Estat MSME Community as WUB (New Entrepreneurs) who need to get coaching from several parties including from the academic field to be able to become a better MSME. The purpose of this Community Service activity is to provide insight, training, and assistance such as optimizing the use of digital marketing in product marketing. The urgent problem currently being faced by partners is the lack of awareness and knowledge/insight into the use of digital marketing to support increasing income and surviving the COVID-19 pandemic. Thus, in order to optimize sales through digital marketing, MSME actors need assistance. This Community Service activity uses mentoring and training methods with a service learning approach through material presentations, hands-on practice, and tutorials by the Community Service team face-to-face with strict procedures during the Covid-19 pandemic. Feedback from service activities by filling out questionnaires from participants. The result of the service activity is to market the products of MSME actors by optimizing digital marketing so that income increases. This activity provides benefits for participants, namely MSME actors in obtaining maximum knowledge/insight on product sales activities and can improve income.
Pelatihan Pengelolaan Laporan Cash Flow dan Strategi Iklan Digital dalam Upaya Menjaga Keberlanjutan Usaha UMKM Komunitas Kubelentara Sugiyarti, Listya; Hanah, Siti; Asmilia, Nur
Jurnal Pengabdian Sosial Vol 4 No 1 (2024): Jurnal Pengabdian Sosial
Publisher : Universiitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/pbs.v4i1.38301

Abstract

Mitra dalam kegiatan pengabdian kepada masyarakat ini merupakan pelaku UMKM Komunitas Kubelentera yang beralamat di Lenteng Agung, Jakarta Selatan. Tujuan kegiatan Pengabdian kepada Masyarakat ini adalah memberikan pengetahuan dan pemahaman juga prakter kepada pelaku UMKM tentang bagaimana dapat mengelola keuangan usahanya dengan konsisten dan membuat laporan cash flow dengan menggunakan aplikasi dari playstore di handphone. Selain itu juga bagaimana dapat menghadapi persaingan usaha dengan cara meningkatkan penjualan dengan menggunakan iklan digital. Metode yang digunakan dalam kegiatan ini adalah penyuluhan, pendampingan, pelatihan dan praktik langsung dengan materi yang diberikan, Permasalahan utama yang dihadapi oleh mitra adalah: [1] Minimnya pemahaman tentang pengelolaan keuangan dan cash flow; [2] Butuhnya pengetahuan dan pendampingan tentang penggunaan iklan digital. Peserta terlihat antusias dan bersemangat, hal ini dapat dilihat dari terjadinya interaksi dua arah, terjadi tanya jawab, diskusi dan berbagi pengalaman dan menjadi wadah penyampain masalah yang mereka hadapi sebagai pelaku UMKM. Hasil dari kegiatan PkM kepada para pelaku UMKM diantaranya adalah kegiatan pendampingan dan sosialisasi berupa pemaparan materi sekaligus diskusi bersama dengan para pelaku UMKM, serta demonstrasi cara penggunaan aplikasi laporan keuangan yang dapat didownload dari Play Store di handphone seperti aplikasi yang namanya “Teman Bisnis”. Selain itu peserta mendapatkan materi terkait bagaimana mengelola keuangan secara akuntabel dengan membuat pembukuan secara konsisten dan benar. Untuk keberlanjutan usaha, selain menjual secara offline maka pelaku UMKM dapat menjual secara digital dengan menggunakan iklan digital. Abstract The partner in the activities of devotion to this community is the UMKM committed by the Kubelentera Community based in Lenteng Agung, South Jakarta. The purpose of this activity is to provide knowledge and understanding to UMKM practitioners about how to manage their financial transactions consistently and create cash flow reports using the app from the playstore on the mobile phone. Besides, it's also how to deal with business competition by increasing sales using digital advertising. The methods used in this activity are the elaboration, accompanying, training and practical practice with the given material, The main problems faced by partners are: [1] Minimum understanding of financial management and cash flow; [2] The need for knowledge and accompaniment about the use of digital advertising. The participants looked enthusiastic and excited, it can be seen from the occurrence of two-way interaction, questions and answers, discussions and sharing of experience and become a container of the problem that they face as UMKM perpetrators. The results of the activities of PkM to UMKM perpetrator among them are accompanying activities and socialization in the form of presentation of material at the same time discussions with UMKL perpetrates, as well as demonstration of how to use the application financial reports that can be downloaded from the Play Store on mobile phones such as the application called "Business Friends". In addition, participants get related materials how to manage finance accountably by making accounts consistently and correctly. For business sustainability, in addition to selling offline then UMKM perpetrators can sell digitally using digital advertising.
PENGARUH INTENSITAS MODAL DAN KONSERVATISME AKUNTANSI TERHADAP PENGHINDARAN PAJAK TAX AVOIDANCE DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI Asmilia, Nur; Hanah, Siti
IJMA (Indonesian Journal of Management and Accounting) Vol 3, No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2022.3(2).%p

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh intensitas modal dan konservatisme akuntansi terhadap penghindaran pajak dengan dewan komisaris independen sebagai variabel moderasi. Populasi dalam penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016- 2019. Sampel penelitian ini diperoleh dengan menggunakan metode purposive sampling, sehingga diperoleh total sampel penelitian sebanyak 100 sampel.. Jenis data yang digunakan adalah data sekunder dengan metode analisis regresi linear berganda dan moderated regression analysis (MRA) dengan Program Analisis SPSS Versi 25. Hasil penelitian menunjukkan bahwa, intensitas modal berpengaruh terhadap penghindaran pajak, konservatisme akuntansi mempunyai pengaruh negative terhadap penghindaran pajak, dewan komisaris independen memperkuat hubungan antara intensitas modal dan penghindaran pajak serta dewan komisaris independen memperlemah hubungan antara konservatisme akuntansi dan penghindaran pajak.
DAMPAK SEBELUM DAN SAAT PANDEMI COVID-19 HARGA SAHAM PERUSAHAAN PARIWISATA, HOTEL DAN RESTORAN Yani, Putri; Asmilia, Nur; Hanah, Siti; Sugiyarti, Listya
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(1).26-33

Abstract

Jenis penelitian ini merupakan penelitian dengan metode komparatif dengan pendekatan deskriptif kuantitatif yang bertujuan untuk mengetahui perbedaan harga saham sebelum dan saat pandemi covid-19 pada perusahaan subsektor pariwisata, hotel, dan restoran yang terdaftar di Bursa Efek Indonesia.WHO (World Health Organization atau Badan Kesehatan Dunia) secara resmi mendeklarasi kan virus corona (COVID-19) sebagai pandemi pada tanggal 9 Maret 2020. Artinya, virus corona telah menyebar secara luas di dunia. Sampel ini diambil dari beberapa tahapan kriteria. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif berupa data sekunder yaitu dokumen yang diperoleh berupa laporan keuangan perusahaan subsektor pariwisata, hotel, dan restoran yang terdaftar di Bursa Efek Indonesia tahun 2019 dan 2020 yang sudah diaudit dari website BEI (www.idx.co.id). Dan juga beberapa referensi dari buku dan jurnal ilmiah. Teknik analisis menggunakan perhitungan statistik melalui aplikasi Eviews versi 12, adapun metode yang digunakan dalam penelitian ini adalah Uji Statistik Deskritif, Uji Hipotetesis,Uji Beda Hasil penelitian ini menunjukkan bahwa pada Harga Saham Perusahaan Sub Sektor Pariwisata, Hotel, Dan Restoran Yang Telahterdaftar Di Bursa Efek Indonesia Tidak Terdapat Perbedaan Yang Signifikan Antara Sebelum Dan Saat Pandemi Covid-19. Abstrak merupakan ringkasan singkat dari penelitian untuk membantu pembaca dengan cepat memastikan masalah/tujuan penelitian sesuai dengan kebutuhan penelitian.
Pengaruh Audit Delay, Opini Audit dan Pergantian Manajemen Terhadap Auditor Switching Dwiyani, Septi; Asmilia, Nur
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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

Abstract

Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021
PENGARUH OPINI AUDIT, AUDIT DELAY, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING (Studi Kasus Pada Perusahaan Jasa Konstruksi Yang Terdaftar di BEI Thn 2018-2023) Hartanto, Denni; Asmilia, Nur; Hanah, , Siti; Wizanasari, Wizanasari Wizanasari
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 8 No 1 (2025): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v8i1.2880

Abstract

ABSTRACT This study aims to determine the effect of audit opinion, audit delay and financial distress on auditor switching in construction services companies for the 2018-2023 period. This type of research is quantitative using secondary data obtained from the Indonesian Stock Exchange (IDX) and the website of each company and the analysis technique used in this research uses logistic regression and partial Z-statistic tests with the help of E-views version 9 software. The research was conducted at data sampling construction service companies using purposive sampling, the research samples were 14 companies with observations for 6 years 2018-2023. The results of this research show that partially financial distress has an effect on auditor switching, while audit opinion and audit delay have no effect on auditor switching. Simultaneously audit opinion, audit delay and financial distress have an effect on auditor switching. Keywords : Audit Opinion, Audit Delay, Financial Distress
The Effect of Firm Characteristics, Political Connections, and Ownership Structure on Tax Avoidance: Evidence from Non-Cyclical Consumer Sector in Indonesia Hanah, Siti; Febriansya, Agmal Revin; Asmilia, Nur
Indonesian Financial Review Vol. 5 No. 1 (2025)
Publisher : Yayasan Pendidikan Penelitian Pengabdian Al-amsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55538/ifr.v5i1.48

Abstract

This study examines the effect of firm characteristics—profitability, leverage, and firm size—along with political connections and ownership structure (institutional and managerial ownership) on tax avoidance among non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Using a panel data approach with 45 firm-year observations and regression analysis via E-Views 12, the results reveal that profitability and leverage negatively influence tax avoidance. However, firm size, political connections, institutional ownership, and managerial ownership show no significant individual effect. Collectively, these factors have a statistically significant impact. The study contributes to the literature by highlighting the multidimensional nature of tax avoidance behavior and its link to both internal and external corporate governance factors.
Analisis Pengaruh E-Filling dan Kualitas Pelayanan Pajak Berbasis E-Government terhadap Tingkat Kepuasaan Wajib Pajak Orang Pribadi gulo, sokhiwanolo; Asmilia, Nur
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2081

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan E-filling terhadap tingkat kepuasan wajib pajak orang pribadi serta mengkaji pengaruh simultan penerapan E-filling dan kualitas pelayanan pajak berbasis e-government terhadap tingkat kepuasan wajib pajak di KPP Pondok Aren Tangerang Selatan. Metode penelitian adalah kuantitatif dengan teknik sampling insidental termasuk dalam non probability sampling. Jumlah sampel sebanyak 100 responden wajib pajak orang pribadi. Data dikumpulkan melalui kuesioner dan diolah menggunakan SPSS versi 25. Hasil penelitian menunjukkan mayoritas responden berusia 19-29 tahun (82%) dan berjenis kelamin perempuan (60%). Berdasarkan analisis regresi linear berganda, variabel E-filling (X₁) memiliki koefisien regresi sebesar 0,177, artinya setiap peningkatan 1% pada E-filling akan meningkatkan kepuasan wajib pajak sebesar 0,177. Variabel kualitas pelayanan pajak (X₂) memiliki koefisien regresi sebesar 0,252, dimana setiap peningkatan 1% pada kualitas pelayanan pajak akan meningkatkan kepuasan wajib pajak sebesar 0,252. Hasil uji validitas dan reliabilitas menunjukkan semua instrumen penelitian valid dan reliabel dengan nilai Cronbach's Alpha untuk E-filling (0,850), kualitas pelayanan pajak (0,812), dan kepuasan wajib pajak (0,737). Nilai Adjusted R Square sebesar 0,430 atau 43,0% menunjukkan bahwa variabel E-filling dan kualitas pelayanan pajak mampu menjelaskan 43,0% variasi kepuasan wajib pajak orang pribadi, sedangkan sisanya 57,0% dipengaruhi oleh variabel lain di luar penelitian ini.
TECHNICAL ANALYSIS: THE ROLE OF INVESTOR PSYCHOLOGY MEDIATING ON STOCK INVESTMENT BEHAVIOR Asmilia, Nur
EAJ (Economic and Accounting Journal) Vol. 2 No. 1 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i1.y2019.p26-34

Abstract

The purpose of this study is to prove empirically whether the technical factors represented by stock price indicators, trading volume and market capitalization have an influence on investor psychology. In addition, it is also to determine the effect of investor psychology on the behavior of stock investment. The number of data samples in this study that is as many as 108 respondents from the population of investors who have been chosen as the object of research. The sampling technique in this study is random sampling. The use of the technique is due to the population that is unknown to the researcher. Testing the hypothesis is tested by structural equation modeling. The results showed that stock prices, trading volume and market capitalization have a significant influence on investor psychology, and investor psychology is known to have a significant effect on stock investment behavior
MANAGERIAL PERFORMANCE: THE MEDIATING ROLE OF STRATEGY MANAGEMENT ACCOUNTING TECHNIQUES ON COMPETITIVE ADVANTAGE AND ORGANIZATION PERFORMANCE Sugiyarti, Listya; Asmilia, Nur
EAJ (Economic and Accounting Journal) Vol. 3 No. 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p80-89

Abstract

This study aims to examine Managerial Performance as Strategic Management Accounting Technique for Competitive Advantage and Organization Performance in banking companies in the Tangerang region, Indonesia. In this study utilizing primary data in the form of questionnaires distributed to managers in banking companies in Tangerang region, Indonesia. This study applied Structure Equation Modeling analysis techniques with Amos software program tools, while a number of respondents are 73 managers. From the results of the tests which have been obtained that Managerial Performance as Strategic Management Accounting Techniques had a positive and significant effect on Competitive Advantage. There was not significant effect of Competitive Advantage on Organization Performance, and Managerial Performance as Strategic Management Accounting Techniques did not have a positive and significant effect on Organization Performance in banking companies in Tangerang Region 
Co-Authors Abbas, Yeni Elfiza Dwiyani, Septi Febriansya, Agmal Revin gulo, sokhiwanolo Hanah, , Siti Hanah, Siti Handayani, Murnaningsih Wahyu Hartanto, Denni Nurhayarti, Nurhayarti putri yani, putri Sugiyarti, Listya Sutandijo, Sutandijo Wizanasari, Wizanasari Wizanasari