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All Journal Jurnal Ilmiah Ekonomi Islam Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Comparative : Ekonomi Dan Bisnis Sanskara Akuntansi dan Keuangan Ekalaya : Jurnal Ekonomi Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Sasmita, Djenni
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Household Financial Management Training for Housewives Stairs during the COVID-19 Pandemic Period in Margasari Village Octaviani, Intan; Sasmita, Djenni
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2021): ABDIMAS TALENTA : Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.682 KB) | DOI: 10.32734/abdimastalenta.v6i1.5336

Abstract

This activity aims to provide insight and knowledge to housewives in managing household finances properly and correctly, so that revenues are greater than expenses. There is an amount of money from household cash that can be used as savings / investment that is saving in the future, so that a prosperous life can be realized for the family economy. The method used in this activity is training or short training in household financial management using the financial management module. The participants received training using the classical method of providing materials, question and answer sessions, exercises / practices; providing working papers that are inputted according to the real economic conditions of the participants. The object of research as activity participants, namely housewives who do not work, housewives who work, and housewives who have businesses with an average high school educational background, as well as an economic background from middle to lower families can participate in the training properly. and full of enthusiasm. The results of this service provide support so that housewives avoid high interest money loans. For further community service activities, it is hoped that they will be able to provide continuous training that triggers the spirit of housewives to learn to invest.
Keadilan, Diskriminasi Dan Sistem Perpajakan Terhadap Penggelapan Pajak Sasmita, Djenni; Kimsen, Kimsen
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i1.62

Abstract

This study aims to determine the effect of justice on tax evasion, to determine the effect of discrimination on tax evasion, and the effect of the taxation system on tax evasion. The results of this study are expected to be useful for the tax office and used as input and consideration in understanding the effect of justice, discrimination and taxation system on taxpayers' perceptions of the ethics of tax evasion. The research method used is qualitative research where the research aims to determine the effect of the independent variable on the dependent variable. The analytical method used is descriptive analysis, instrument test, classical assumption test, hypothesis test and multiple linear equation test. The instrument used is a questionnaire. Based on research and discussion on justice, discrimination, and the tax system against tax evasion. Taxpayers' perceptions of justice, discrimination, and the taxation system together have an effect on tax evasion. This is evidenced by the results of the significance value of the F test of 0.000 which is smaller than 0.05. This means that the better or not the perception of taxpayers regarding justice, discrimination, and the tax system, it will affect the practice of tax evasion in the Tangerang area.
ANALYSIS OF THE EFFECT OF FINANCIAL RATIOS AND BANK SIZE ON NON-PERFORMING LOANS IN BANKS IN INDONESIA Erdawati, Lena; Kaswoto, Junet; Hamdani, Hamdani; Perdita, Liska; Sasmita, Djenni
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 3 (2024): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i3.12232

Abstract

This research was conducted on Conventional Banks Listed on the Indonesia Stock Exchange for the 2017-2021 Period. The study aims to determine the effect of financial ratios, and bank size on non-performing loans in conventional banks listed on the Indonesia Stock Exchange for the 2017-2021 period. The data collection method uses purposive sampling. Based on the criteria set, 35 companies were obtained. The type of data used is secondary data obtained from the website of each company. The measuring tool of this study uses Eviews 9. The analysis method used is panel data regression. Based on the results of the study: There is no effect of Loan to Deposit Ratio on Non-Performing Loans. There is no effect of Capital Adequancy Ratio on Non-Performing Loans. There is a positive effect of Operating Costs on Operating Income on Non-Performing Loans. There is no influence of Bank Size on Non-Performing Loans. This research is expected to benefit accounting in the implementation of financial management accounting learning. This research is also expected to contribute in the form of understanding for business actors in making investment decisions in the banking sector.
Penerapan Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) dalam Audit Syariah dan Kepercayaan Investor di Indonesia Respatiningsih, Inneke; Sasmita, Djenni; Febrina, Ilza; Wijaya, Muhamad Rizky; Sudarmanto, Eko
Sanskara Akuntansi dan Keuangan Vol. 3 No. 03 (2025): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v3i03.553

Abstract

Penelitian ini mengeksplorasi dampak dari standar Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) dan kualitas audit syariah terhadap kepercayaan investor pada lembaga keuangan syariah di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel sebanyak 95 responden, menggunakan skala Likert dan menganalisis data menggunakan Structural Equation Modeling (SEM-PLS 3). Temuan penelitian mengungkapkan bahwa penerapan standar AAOIFI dan kualitas audit syariah berpengaruh positif dan signifikan terhadap kepercayaan investor. Secara khusus, kepatuhan terhadap standar AAOIFI berkontribusi dalam meningkatkan transparansi dan kredibilitas lembaga, sementara audit Syariah yang berkualitas tinggi berfungsi sebagai mekanisme penting untuk memastikan kepatuhan Syariah dan menumbuhkan kepercayaan investor. Hasil penelitian ini menggarisbawahi peran yang saling melengkapi dari kedua faktor tersebut dalam memperkuat kepercayaan terhadap sektor keuangan syariah di Indonesia. Studi ini memberikan wawasan yang berharga bagi para regulator, lembaga keuangan, dan investor, yang menunjukkan bahwa kerangka kerja peraturan dan praktik audit yang kuat sangat penting untuk meningkatkan kepercayaan dan menarik investasi di sektor keuangan syariah.
Pengaruh Agresivitas Pajak, Komite Audit dan Ukuran Perusahaan terhadap Corporate Social Responsibility Disclosure: Dimoderasi oleh Profitabilitas Sasmita, Djenni; Helny, Helny; Rahma, Anita Ade
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2691

Abstract

The purpose of this study is to determine the Influence of Tax Aggressiveness, Audit Committee, and Company Size on Corporate Social Responsibility Disclosure with Profitability as a Moderator in Property & Real Estate Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 Period. The population of this study includes all Property & Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sampling technique uses the purposive sampling technique. Based on the criteria that have been set, 18 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The results of the study show that Tax Aggressiveness, Audit Committee and Company Size and the interaction variables between each independent variable and the moderation variable, namely Profitability, together have an influence on Corporate Social Responsibility Disclosure. The results of the study show that Tax Aggressiveness has no effect on Corporate Social Responsibility Disclosure, the Audit Committee has a positive effect on Corporate Social Responsibility Disclosure, and Company Size has a negative effect on Corporate Social Responsibility Disclosure. The moderation variable test shows that Profitability can moderate and weaken the influence of Tax Aggressiveness on Corporate Social Responsibility Disclosure, Profitability cannot moderate the influence of the Audit Committee on Corporate Social Responsibility Disclosure and Profitability cannot moderate the influence of Company Size on Corporate Social Responsibility Disclosure.
Strategi Ekonomi Kreatif dalam Meningkatkan Daya Saing Produk UMKM: Pengabdian Arniwita; Febrina, Ilza; Rachmania, Dewi; Rahman, Kristanti; Sasmita, Djenni; Zulaecha, Hesty Erviani; Sudarmanto, Eko
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.652

Abstract

The Community Service activity themed "Creative Economy Strategies in Enhancing the Competitiveness of MSME Products" was conducted online via the Zoom platform on May 10, 2025. This initiative aimed to enhance participants’ understanding of the concepts and applications of the creative economy in MSME product development, to encourage ethics-based innovation, and to strengthen networking among members of the SSQ Community. The event was enthusiastically attended by more than 90 participants, comprising alumni of the Certified Business in Quran (CBsQ) and Certified Management in Quran (CMtQ) programs, as well as MSME practitioners and members of the general public. Dr. Arniwita, MM, from Universitas Muhammadiyah Jambi, served as the keynote speaker, delivering a presentation on strategies for product diversification, creative branding, digitalization, and inter-MSME collaboration. The outcomes of this activity indicated that participants gained new insights into the importance of innovation in enhancing competitiveness, were motivated to adopt creative economy concepts in their enterprises, and established a communication forum for business collaboration. This program is expected to serve as an initial step in building a creative, innovative, highly competitive, and sustainable MSME ecosystem at both national and international levels.
PEMAHAMAN, KESADARAN , SANKSI PAJAK, PELAYANAN FISKUS, E-FILLING SYSTEM DAN KEPATUHAN WAJIB PAJAK: UNDERSTANDING OF TAXPAYERS, TAXPAYER AWARENESS, TAX PENALTIES, FISCAL SERVICES, AND E-FILLING SYSTEMS AND THE COMPLIANCE OF INDIVIDUAL TAXPAYERS Karsam, Karsam; Sasmita, Djenni; Dewi, Susana; Solihin, Solihin; Tedja, Bambang; Ksp, Agnes
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.371-382

Abstract

Low tax compliance, has an impact on state revenues. Therefore the government has taken various ways to improve tax compliance. The purpose of this study determinedness-Filling systems, tax penalties, Fiscal Services, taxpayer awareness, and understanding of taxpayers have significant influences on the compliance of individuals taxpayer registered with the Jakarta Tax Office either partially or simultaneously. Data were obtained from 120 respondents who were registered as individuals taxpayer at Jakarta Tax Office. By using multiple linear regression techniques, the result of the study shows that the e-Filling system, tax penalties, tax services, taxpayer awareness, and the understanding of taxpayers have positive and significant effects on the compliance of individuals taxpayer registered with the Jakarta Tax Office.
Financial Management for UMKM at the RW Level Discussion Forum in Tangerang City Namora, Afaf Boru Bulan; Sasmita, Djenni
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2021): ABDIMAS TALENTA : Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.803 KB) | DOI: 10.32734/abdimastalenta.v6i1.5337

Abstract

The main objective of community service is to carry out financial management for MSMEs at RW level in Tangerang City. Micro, Small, and Medium Enterprises (MSMEs) are micro, small and medium enterprises which are one of the business sectors that still survived during the Indonesian economic crisis in 1998. These businesses can survive, because they do not depend on import trade or expect funding from banks. This financial management is carried out in a discussion forum at the RW level in the city of Tangerang to improve the welfare of the community in managing finances for micro businesses independently. The government realizes that financial management is one of the places for the community to empower and develop MSMEs. This service activity is carried out to manage finances in detail and properly managed at the RW level, Tangerang city. This implementation method consists of seminars and training. The results of the seminar and financial management training at the RW level discussion forum in the city of Tangerang went well because the participants received knowledge that was useful for training for the progress of their business. Based on the results of research carried out conducting umkm activities can improve detailed and correct financial management even though many people do not understand financial reporting in accounting, but because of the holding of seminars and training it has produced good results for the people of Tangerang city, thereby reducing unemployment.
BPRS Era Society 5.0: Strategi Digital Inklusif untuk Akselerasi Keuangan Hijau dan Inovatif Syariah di Indonesia Sudarmanto, Eko; Mahdi, Fadilla Muhammad; Rosidawaty, Rosidawaty; Istiasih, Shitny Dwi; Sasmita, Djenni
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 05 (2025): JIEI : Vol. 11, No. 05, 2025
Publisher : ITB AAS INDONESIA Surakarta

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

Abstract

Digital transformation has become an imperative for Islamic Rural Banks (BPRS) in responding to the challenges and opportunities of the Society 5.0 era, where technology and human values are seamlessly integrated. This study aims to identify inclusive digital strategies that BPRS can adopt to accelerate the development of green and innovative finance based on Sharia principles. Employing a qualitative approach through literature review, this research examines recent scholarly works, Sharia regulations, financial authority reports, and government policies related to digitalization and sustainable finance. The findings reveal that BPRS digitalization grounded in financial inclusion and maqashid shariah holds strategic potential in promoting green financing, empowering Muslim communities, and enhancing financial literacy. Nevertheless, structural challenges, such as limited digital infrastructure and regulations that are not yet fully adaptive, remain significant barriers. This study recommends strengthening cross-sector collaboration, developing digital products rooted in Islamic values, and formulating policies that foster Sharia-compliant financial innovation with an environmentally friendly orientation as strategic directions for the future.
Co-Authors Anita Ade Rahma Arniwita Dewi, Susana Erdawati, Lena Fadilla Muhammad Mahdi Febrina, Ilza Hamdani Hamdani Helny, Helny Intan Octaviani Istiasih, Shitny Dwi Karsam Karsam Kaswoto, Junet KIMSEN, KIMSEN Ksp, Agnes Namora, Afaf Boru Bulan Perdita, Liska Rachmania, Dewi Rahmadia, Ayu Rahman, Kristanti Respatiningsih, Inneke Rosidawaty Rosidawaty Solihin Solihin Sudarmanto, Eko Tedja, Bambang Wijaya, Muhamad Rizky Zulaecha, Hesty Erviani