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PEMBERDAYAAN MASYARAKAT DALAM PENGAWASAN PELAYANAN PUBLIK DAN PENCEGAHAN MALADMINISTRASI DI DESA TELAGA MURNI Riskyani, Siska Kartikasari; Irham, Irham; Chairunnisa, Nurlaila Maysaroh
DEVOSI Vol 3 No 1 (2022): Devosi Jurnal Pengabdian Masyarakat
Publisher : LPPM Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/devosi.v3i1.4413

Abstract

In providing public services to the community there are still many maladministrations, such as protracted delays, demand for rewards, discrimination, incompetence, not providing services, conflicts of interest, and others.Based on this, not a few of the people choose a quick way to get public services in the village.Therefore, it is important to educate the community and village apparatus related to supervision of public services and prevention of maladministration in the village environment, so that the implementation of public services in accordance with Law No. 25 of 2009. The implementation method used is with blended system seminars, through face-to-face meetings and through zoom meetings.The targets in this activity are the Village Consultative Agency (BPD) as a representation of the village community, and the Telaga Murni Village Apparatus.It is expected that in this activity the community knows better how the public service is carried out and can report if there is an allegation of maladministration, and it is also expected that this activity can provide a better understanding of the village apparatus in minimizing maladministration in public services in the village.
Pengaruh Kesehatan, Tingkat Pendidikan, dan Upah Minimum terhadap Kemiskinan pada Provinsi Jawa Barat Tahun 2019-2020 Nurlaila Maysaroh Chairunnisa; Yuha Nadhirah Qintharah
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 7 No. 1 (2022): Januari 2022
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v7i1.530

Abstract

This study aims to examine the effect of health, education level, and minimum wage on poverty. The sample in this study was the city and district of West Java Province in 2019-2020. Data analysis in this study used multiple regression. This study found that health had no effect on poverty, education had a significant negative effect on poverty, and the city/district minimum wage had no effect on poverty. Keywords: health, education level, minimum wage, poverty
Pengaruh Penerapan Konvergensi IFRS terhadap Kualitas Laporan Keuangan dan Relevansi Nilai Perusahaan Nurlaila Maysaroh Chairunnisa
Jurnal Ekonomi KIAT Vol. 30 No. 2 (2019): Desember 2019
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2019.vol30(2).5196

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penerapan konvergensi IFRS terhadap kualitas laporan keuangan dan relevansi nilai perusahaan. Objek dari penelitian ini adalah perusahaan food and beverages yang terdaftar di BEI tahun 2016 sampai dengan 2018. Kualitas laporan keuangan pada penelitian ini diproksikan dengan manajemen laba. Penelitian ini menggunakan persamaan regresi berganda untuk persamaan 1 dan persamaan regresi sederhana untuk persamaan 2. Persamaan 1 meneliti mengenai pengaruh penerapan konvergensi IFRS dan manajemen laba terhadap relevansi nilai perusahaan. Persamaan 2 meneliti mengenai penerapan konvergensi IFRS terhadap manajemen laba. Hasil dari penelitian ini menghasilkan bahwa penerapan konvergensi IFRS berpengaruh positif signifikan terhadap relevansi nilai perusahaan, manajemen laba tidak berpengaruh terhadap relevansi nilai perusahaan, penerapan konvergensi IFRS tidak berpengaruh terhadap manajemen laba, dan variabel manajemen laba tidak dapat menjadi variabel intervening antara variabel penerapan konvergensi IFRS dengan relevansi nilai perusahaan.
LITERASI DIGITAL PADA ONLINE TRAINING MARKETING DALAM E-COMMERCE UNTUK MENINGKATKAN PEMASARAN UMKM Annisa Ekayanti; Nurlaila Maysaroh Chairunnisa; Yuha Nadhirah
An-Nizam Vol 1 No 2 (2022): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v1i2.3416

Abstract

The Covid 19 pandemic that occurred in Indonesia, especially in the Sukaraya Indah Housing, Karang Bahagia District, Sukaraya Village, Kab. Bekasi is changing people's lives both in terms of health and economy. In this case, the behavior of MSMEs has an impact, namely in the form of a lack of knowledge about digital marketing using e-commerce. This program was created in this activity in accordance with the problems that exist in MSMEs, namely providing education about digital marketing, training using the Shopee and Tokopedia applications. This activity was carried out on February 17, 2022 at Sukaraya Indah Housing Rt 002 Karang Bahagia Subdistrict, Sukaraya Village, Kab. Bekasi. The method used is in the form of WhatsApp Group and Google Meeting. The impact obtained by the training participants is helping MSMEs to have more insight to change their selling strategy and helping people who want to maintain their business during this fairly difficult pandemic.
FILSAFAT ILMU DALAM PERKEMBANGAN BASIS STANDAR AKUNTANSI: RULES BASED MENJADI PRINCIPLE BASED Nurlaila Maysaroh Chairunnisa; Khomsiyah Khomsiyah
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 19 No 2 (2022): PARADIGMA Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v19i2.4573

Abstract

Accounting science is part of the philosophy of science, which according to Thomas Khun a science can not be separated from the paradigm revolution. This article aims to explain the development of the basis of accounting standards in Indonesia, which was originally rules based and shifted to principle based. The method used in this article is a literature study. An analytical tool for Khun's paradigm revolution in science that occurred in the development of the basis of accounting standards. The results of this article explain that rules based is a paradigm and prior knowledge. Then the emergence of anomalies in the form of fraudulent financial statement presentations and the existence of globalization created a crisis. The crisis will be the basis of the accounting standards used. IFRS with principles based is a new paradigm and a solution to the crisis. Until now, principle based has become a new knowledge in accounting science.
Apakah Pengungkapan Wajib dan Manajemen Laba Berperan pada Nilai Perusahaan? Nurlaila Maysaroh Chairunnisa
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 2 (2022): Jurnal Riset Akuntansi dan Keuangan. Agustus 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i2.36982

Abstract

This study aims to determine the effect of mandatory disclosure and earnings management on firm value. This study uses panel data regression with the object of research is manufacturing companies. The sampling technique in this study was purposive sampling with the criteria of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019, publishing complete financial statements for the 2017-2019 period, and having their financial statements audited by an independent auditor. Firm value variable uses price book value, mandatory disclosure variable is proxied by IFRS compliance, presentation and disclosure checklist 2017 issued by Deloitte, and earnings management variable is proxied by real earnings management. The results of this study are mandatory disclosures have no significant effect on firm value and earnings management has a significant negative effect on firm value.
PENERAPAN DIGITAL BEKASI BERANI BELI (BEBELI) PADA UMKM KABUPATEN BEKASI Alviona Rahma Novita; Yunita Lasma; Nurlaila Maysaroh Chairunnisa
An-Nizam Vol 2 No 1 (2023): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v2i1.6076

Abstract

The Indonesian government has focused on procuring Small and Medium Enterprises (MSMEs) empowerment programs in society so that they are increasingly synergized with developments in the world of technology. For this reason, the Bekasi Government launched the Bekasi Berani Beli (BeBeLi) application as the first online store created by the Bekasi Government in order to encourage its people to use local products sold through the application. The regional government of Bekasi Regency has begun to slowly conduct socialization related to the procurement of the application, but it has not yet reached Karangharja Village. This is what encourages students participating in the Community Service Program (Devition of People) to assist the government in providing counseling or outreach to residents of Karangharja Village regarding the BeBeLi application. Devition of People activities will be carried out through two methods, namely the community education method and the training method. The community education method is carried out through outreach activities for the BeBeLi application, while training is carried out by providing training to Karangharja Village residents on how to use and register their products to the BeBeLi application. In this Devition of People activity this time the media used were print and broadcast media so the costs used were for the purposes of printing pamphlets and renting equipment used for socialization and distributing consumption to the villagers who attended. It is hoped that with this activity the Karangharja village residents can take advantage of the forums that have been created by the government and be able to realize local economic independence by encouraging the progress of MSMEs. This Community Service activity has an impact, namely helping to market local products to the Bebeli application in order to support the development of MSMEs in Bekasi Regency, especially Karangharja Village and the majority in Karangharja Village have used the Bekasi Berani Beli (Bebeli) Application after the training.
IMPLEMENTASI KEPEMIMPINAN, BUDAYA, DAN NETWORKING DALAM MENDETEKSI STARTUP PERFORMANCE MELALUI ORGANIZATIONAL AGILITY Nurlaila Maysaroh Chairunnisa
JABE (Journal of Applied Business and Economic) Vol 9, No 3 (2023): JABE (Journal of Applied Business and Economic)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v9i3.15253

Abstract

This study aims to empirically examine the implementation of transformational leadership, organizational culture, and networking in detecting stratup performance with organizational agility as an intervening variable. This research will use primary data. Transformational leadership, organizational culture, networking, startup performance, and organizational agility will be measured using a questionnaire which will be distributed using the Google form. The object of this research is startups in Indonesia. The sampling method in this study was purposive sampling with startup criteria that were more than one year old and the respondents were startup employees. This research will use SEM PLS data processing software. The results of this study transformational leadership, organizational culture, networking, and organizational agility have a significant positive effect on startup performance. Meanwhile, transformational leadership, organizational culture, and networking have no effect on startup performance. The results of the path analysis show that transformational leadership cannot indirectly affect startup performance, while organizational culture and networking can indirectly affect startup performance.
Analysis of Accounting Students' Understanding of Carbon Tax in Indonesia Anissa Melati; Nurlaila Maysaroh Chairunnisa; Diana Fajarwati
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 02 (2023): May, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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

Abstract

Indonesia is also committed to efforts to reduce emission levels by 29% to 41% by 2030 with international cooperation as outlined in the Nationally Determined Contributions (NDC) document in accordance with the Paris agreement. One of the government's steps in realizing the commitments contained in the Paris agreement is to implement a carbon tax in Indonesia. Before this policy is implemented, it is felt that the community needs to understand the intent and purpose of this carbon tax. One of the roles of students is as a bridge between the government and the community, therefore the purpose of this study is to analyze the level of understanding of students' carbon tax. This type of research is descriptive quantitative. This study used primary data, using questionnaires and interviews to collect data. Sampling method using purposive sampling. Based on the results of the questionnaire, accounting students in Jabodetabek are at a good understanding level based on overall data, based on gender, and based on their demographics. Based on the results of interviews with accounting student respondents in Jabodetabek, the researchers concluded that the respondents' understanding was at the understanding level, because the respondents were able to re-explain the information obtained, and understood the definition, tax subject, rates and functions of carbon tax in accordance with Law 7/2021 concerning Harmonization of Tax Regulations – Clause 13 and Presidential Regulation 98/2021 concerning Implementation of NEK (Carbon Economic Value) – Clause 58.
Do Environmental Management Systems, Environmental Performance, and Firm Size Influence Greenhouse Gas Emission Disclosures? Wulansari, Neng Elga; Maysaroh Chairunnisa, Nurlaila; Susanti, Neneng Lasmita
Research of Finance and Banking Vol. 1 No. 2 (2023): October 2023
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rfb.v1i2.136

Abstract

This study aims to investigate whether the variables related to environmental management systems, environmental performance, and company size impact the reporting of greenhouse gas emissions. This research adopts a quantitative approach, utilizing secondary data from annual and sustainability reports selected through purposive sampling. Information was gathered from official company websites and the Indonesian Stock Exchange (BEI). The study encompasses 68 samples from an unbalanced panel data set of 28 companies from 2019 to 2021. The analytical methodology employed in this research involves panel data regression analysis. The results indicate that environmental management system variables and company size do not significantly influence greenhouse gas emission disclosures. However, it was observed that company size does have a notable positive effect on reporting greenhouse gas emissions. These findings offer valuable insights for governments and other institutions aiming to enhance environmental policies and foster improved greenhouse gas emission transparency within the industrial sector.