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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN JURNAL ECONOMIA Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Trikonomika: Jurnal Ekonomi The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Ilmiah Manajemen dan Bisnis (JIMB) Prosiding Seminar Nasional INDOCOMPAC PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Ekonomi dan Bisnis Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Ilmiah Professional Indonesia PENDIPA Journal of Science Education JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Islaminomics: Journal of Islamic Economics, Business and Finance JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Journal of Information System, Applied, Management, Accounting and Research JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi International Journal of Religious and Cultural Studies Jurnal Manajemen Kewirausahaan Jurnal Riset Akuntansi Kontemporer Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bina Akuntansi JURNAL ILMIAH MAKSITEK Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis International Journal of Environmental, Sustainability, and Social Science Devotion: Journal of Research and Community Service International Journal of Social Science JURNAL LENTERA AKUNTANSI International Journal of Social Service and Research Behavioral Accounting Journal Jurnal Neraca Peradaban Journal of Financial and Behavioural Accounting COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat EKONOMIKA45 Apssai Accounting Review (ApAR) Journal of Accounting and Finance Management (JAFM) Journal of Social Science Asian Journal of Management Analytics Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Indonesia Sosial Teknologi Capacitarea : Jurnal Pengabdian Kepada Masyarakat Ranah Research : Journal of Multidisciplinary Research and Development Journal Markcount Finance Jurnal Ilmiah Akuntansi Pancasila (JIAP) Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Economics and Accounting

Nurmala Ahmar

Universitas Pancasila

Author-ID : 222658

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Aplikasi EFA (Excel For Accounting) untuk Laporan Keuangan Pesantren Nurmala Ahmar
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 1 No 02 (2021)
Publisher : Universitas Pancasila

Abstrak Pedoman Akuntansi Pesantren diterbitkan oleh Ikatan Akuntan Indonesia pada Mei 2018. Berdasarkan data Kementerian Keagamaan Republik Indonesia (Kemenag RI) terdapat total sebanyak belasan juta santri dan mendekati angka tiga puluh ribu pondok pesantren di berbagai wilayah se-Indonesia. Salah satu program untuk mendorong adalah peningkatan tata kelola yang baik di lingkungan pesantren melalui tersedianya laporan keuangan yang memenuhi standar akuntansi yang diterima secara luas dan diterima berbagai pihak. Artikel ini menyumbangkan karya pengabdian dalam bentuk pelatihan akuntansi pesantren dengan aplikasi EFA untuk memidakan penyusunan laporan keuangan pesantren. Kata Kunci: aplikasi program, excel for accounting, akuntansi pesantren, laporan aktivitas. Abstract Pedoman Akuntansi Pesantren Published by the Ikatan Akuntan Indonesia in May 2018. Based on data from kementerian Agama republik Indonesia, there are a total of tens of millions of students and a count of thirty thousand Islamic boarding schools in various regions throughout Indonesia. One of the programs to encourage is the improvement of good governance in the pesantren environment through financial reportsthat meet accounting standards that are widely accepted and accepted by various parties. This article contributed dedication work in the form of Islamic boarding school accounting training with the EFA application for preparing Islamic boarding school financial reports. Keywords: software, excel for accounting, pesantren, activity report accounting.

Literasi Penyusunan Pelaporan Pajak Penghasilan Orang Pribadi Pelaku Usaha Kecil UMKM Kota/Kabupaten Sukabumi Susilawati; Syahril Djaddang; Zulkifli; Mombang Sihite; Findita; Nurmala Ahmar; M. Ardiansyah Syam
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 1 No 03 (2021)
Publisher : Universitas Pancasila

ABSTRAK Pajak merupakan kontribusi wajib rakyat kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi kemakmuran rakyat. Saat ini, pertumbuhan UMKM berkembang dengan pesat, hal ini tidak terlepas dari pembebanan pajak yang harus disetorkan oleh pelaku UMKM dan besarnya setoran tersebut berdasarkan ketentuan yang sudah dijelaskan dalam PP Nomor 46 tahun 2013 dengan tarif 1 % dan turunkan menjadi 0,5% berdasarkan PP Nomor 23 tahun 2018. Sekolah Pascasarjana Universitas Pancasila bekerjasama dengan Universitas Muhamadyah Sukabumi bersama Sukabumi Enterpreneur Association (SEA) memberikan pelatihan penyusunan pelaporan Pajak Penghasilan Orang Pribadi yang melakukan usaha tertentu. Pelatihan yang diberikan merupakan pelatihan agar UMKM bisa memahami tentang PPh Orang Pribadi yang melakukan usaha, kemudian bisa menghitung, menyusun serta melaporkan PPh Orang Pribadi setiap periodenya baik secara periode bulanan atau masa dan periode tahunan. Metode pelaksanaan pengabdian masyarakat ini dilakukan dengan cara pemberian materi perpajakan, pajak penghasilan (PPh) OP, dan mengisi e-spt. Peserta UMKM di Kota dan Kabupaten Sukabumi memiliki kemampuan dalam menghitung dan menyusun pelaporan pajak usahanya. ABSTRACT Tax is an obligatory payment of the people to the state that is owing by individuals or entities that are coercive in nature based on the law and are utilized for the state's purposes for the prosperity of the people without receiving direct recompense. The rapid growth of MSMEs cannot be separated from the imposition of taxes that must be submitted by MSME actors, and the amount of the deposit is based on the conditions outlined in PP No. 46 of 2013 at a rate of 1%, which was decreased to 0.5 percent by PP No. 23 of 2018. Pancasila University's Graduate School, in partnership with the University of Muhamadyah Sukabumi and the Sukabumi Entrepreneur Association (SEA), offers instruction in the preparation of income tax returns for persons who operate particular enterprises. The program is designed to help MSMEs understand how personal income tax affects their firm and how to calculate, assemble, and report personal income tax on a monthly or annual basis. This type of community service implementation entails submitting tax materials, income tax (PPh) OP, and completing the e-SPT. The ability to calculate and produce business tax reports is available to MSME participants in the City and District of Sukabumi.

Desa Rempah: Sebuah Inisiasi Kemitraan Perguruan Tinggi dengan Industri, Dunia Usaha dan Dunia Kerja Nurmala Ahmar; Suratno Suratno; Dwi Prastowo Darminto; Ika Trisnawati
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 1 No 03 (2021)
Publisher : Universitas Pancasila

ABSTRAK Matching fund adalah program membangun ekosistem kampus merdeka sebagai upaya menyelesaikan berbagai isu sosial masyarakat, tantangan industri, dan masalah perguruan tinggi. Program Desa Rempah merupakan sebuah program kemitraan yang dibentuk pada tahun 2014 oleh PT. Sidomuncul, Tbk dengan tujuan untuk meningkatkan kesejahteraan masyarakat dengan memanfaatkan kearifan lokal sekaligus memenuhi pasokan bahan baku. Melalui program Desa Rempah, dewan komisaris mendukung program-program tanggung jawab sosial dan lingkungan yang digagas oleh direksi untuk meningkatkan kesejahteraan para petani dan masyarakat desa disekitar perusahaan. Desa Rempah merupakan sarana pembelajaran dengan tujuan untuk mewujudkan perubahan masyarakat desa untuk menjadi lebih mandiri dan banyak memiliki ilmu untuk meningkatkan kualitas diri. Mekanisme program kerja desa rempah dapat ditiru untuk menjadi aktivitas yang meluas melalui program matching fund dengan sinergi perguruan tinggi, dunia industri, dunia usaha, dunia kerja dan masyarakat. ABSTRACT The Matching Fund is a program that aims to create a self-sustaining campus ecosystem in order to address a variety of social issues, industry obstacles, and institutional issues. The Spice Village Program is a collaboration program established in 2014 by PT. Industri Jamu dan Farmasi Sidomuncul, Tbk with the goal of increasing community welfare by employing local wisdom while fulfilling raw material supply. The board of commissioners supports social and environmental responsibility activities created by the board of directors to improve the welfare of farmers and village communities surrounding the company through the Spice Village program. The Spice Village is a learning tool designed to help village communities become more self-sufficient and knowledgeable in order to improve their quality of life. Through a matching fund program with the synergy of colleges, industry, the business world, the world of work, and the community, the spice village work program's mechanism can be duplicated to become a widespread activity.

DETERMINAN MAHASISWA AKUNTANSI MELAKUKAN KECURANGAN AKADEMIK : STUDI LITERATUR sopian sopian; nurmala ahmar
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 1 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v7i1.5070

Academic fraud is a growing topic for the scholars in the field of accounting study in Indonesia. Many factors can encourage individuals to commit academic fraud. This research aims to conduct a literature study based on existing research results to explore various determinant factors that can encourage accounting study program students to commit academic fraud. The results of the literature study found that the theories used by Indonesian scholars were the fraud triangle theory and the fraud diamond theory with quantitative methods. Meanwhile, international scholars use a mix of fraud triangle theory and theories from the other disciplines such as psychology, criminology and law. The methods used are quantitative, qualitative, a mix of quantitative and qualitative and experimental research methods. The results of the literature study are expected to provide ideas and initiatives for academics to develop research on the topic of academic fraud with a theoretical mix between accounting theory and other theories from psicology, criminology and law and priorities the use of various research methods such as a quantitative and qualitative method and experimental method.

Is Green Organizational Identity Related to Sustainability Performance? A Scooping Review Agung DINARJITO; Nurmala AHMAR
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 2 (2023): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i2.513

The abstract is made as a brief summary of the entire content of the article written Green Organizational Identity (GOI) needs to be implemented by companies to achieve sustainable corporate performance. As one of the intangible assets that can provide positive value to the company, GOI is believed to be able to improve the Sustainability Performance (SP) of the company. This research is qualitative research using scooping review to answer the research objectives. This study aims to identify the relationship between GOI and SP. The results of the study show that there is no research that has thoroughly discussed the relationship between GOI and SP. Existing research still partially discusses part of SP. GOI has an influence on environmental performance and its related derivative variables. This study contributes theoretically that GOI has a major influence on sustainable company performance, both directly and indirectly.

Determinant of Whistleblowing Intention with Remuneration as Moderation in Indonesian Open University Junita Dinna Winnanda; Harnovinsah; Nurmala Ahmar
JFBA: Journal of Financial and Behavioural Accounting Vol. 3 No. 1 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v3i1.5059.2023

The purpose of this research is to investigate the factors that influence whistleblowing intentions at the Indonesian Open University, with remuneration as a moderating variable. The research sample included 138 finance managers and state property managers from the Indonesian Open University. Because it supports income addition for Indonesian Open University employees, remuneration is used as a moderating variable. The research method employed is quantitative with primary data approach, namely a closed questionnaire assessed via Google Forms. This research found that the three independent variables namely attitude, organizational commitment, and personal costs have a significant influence on whistleblowing intentions. Remuneration as a moderating variable found to moderate the effect of organizational commitment on whistleblowing intentions. The contribution of this research is a discussion of research findings and differences with previous findings and related theories, and the findings can be implemented in the Indonesian Open University's whistleblowing system.

Determinan Manajemen Laba Riil dengan Kualitas Audit sebagai Variabel Moderasi Irdam Adha; Nurmala Ahmar; Ardiansyah Syam
Jurnal Neraca Peradaban Vol. 3 No. 2 (2023): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v3i2.285

Penelitian ini bertujuan untuk menganalisis determinan dari manajemen laba riil dan memeriksa apakah kualitas audit dapat memoderasi hubungan antara determinan tersebut dengan manajemen laba riil. Penelitian ini menggunakan sampel perusahaan publik di Indonesia pada periode 2014-2018 yang dipilih dengan menggunakan metode purposive sampling. Data dikumpulkan dari laporan keuangan perusahaan dan website Bursa Efek Indonesia. Penelitian ini menggunakan analisis regresi linear berganda untuk menguji hipotesis. Hasil analisis menunjukkan bahwa ukuran perusahaan, leverage, profitabilitas, dan pertumbuhan penjualan merupakan determinan signifikan dari manajemen laba riil. Selain itu, ditemukan bahwa kualitas audit moderat hubungan antara leverage dan manajemen laba riil. Namun, tidak ditemukan bukti bahwa kualitas audit memoderasi hubungan antara determinan lainnya dan manajemen laba riil. Hasil penelitian ini memiliki implikasi penting bagi pengambil keputusan, terutama regulator dan investor, untuk mempertimbangkan faktor-faktor yang mempengaruhi praktik manajemen laba riil dalam mengevaluasi kinerja perusahaan. Selain itu, temuan bahwa kualitas audit dapat memoderasi hubungan antara leverage dan manajemen laba riil dapat membantu auditor dalam melakukan penilaian risiko dan memeriksa kepatuhan perusahaan terhadap regulasi dan standar akuntansi yang berlaku.

The Role of CEO Power and Foreign Ownership in the Selection of Public Accounting Firms and the Effectiveness of the Audit Committee as Moderators Dede Nursaman; Harnovinsah; Nurmala Ahmar
JFBA: Journal of Financial and Behavioural Accounting Vol. 3 No. 1 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v3i1.5083.2023

The purpose of this study is to analyze the role of CEO power and foreign ownership of the election a Public Accounting Firm (KAP) and the effectiveness of the Audit Committee as a moderator. The research objects used are companies that are included in the IDX80 index on the Indonesian Stock Exchange 2017-2021. Based on the purposive sampling technique, sample of 42 companies was obtained which were considered to meet the criteria as research objects. The analytical method used in this study is Structural Equation Modeling (SEM) with SmartPLS 3 software. The results show partially that the higher the CEO power, foreign ownership and foreign ownership moderated by the effectiveness of the Audit Committee, the company more likely choose Big 4 KAP as external auditors. Meanwhile, the higher the CEO power, which is moderated by the effectiveness of of the Audit Committee, more likely choose non-Big 4 KAP.

Pengaruh Manajemen Laba Akrual dengan Pendekatan Revenue Discretionary Model terhadap Kinerja Perusahaan Sepriahangga Wahyu Windharta; Nurmala Ahmar
TRIKONOMIKA Vol 13 No 1 (2014): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Accrual earnings management is a form of manipulation of financial statements on the accrual components to increase its profit in order to look good in the investors perception. This research approach discretionary revenue published by Stubben in 2010 with two different formulas are conditional revenue models and revenue models to measure the accrual earnings management to be proxies to the performance of the company. The purpose of this study was to analyze the effect of accrual earnings management by discretionary revenue approach on firm performance in manufacturing companies listed on the Stock Exchange. The Results of analysis for this study were 1) Accrual earnings management is measured using a Revenue Model does not affect the Return On Asset. 2) Accrual earnings management is measured using a Revenue Model does not affect the Tobin’s q. 3) Accrual earnings management is measured using a Conditional Revenue Models effect on the Return On Asset. 4) Accrual earnings management is measured using a Conditional Revenue Models has no effect on Tobin’s q.

EFFICIENCY MEASUREMENT WITH INDUSTRY-BASED DATA ENVELOPMENT ANALYSIS (DEA): A LITERATURE REVIEW Silvia Rahmadani; Nurmala Ahmar; JMV Mulyadi
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i03.1670

This research describes efficiency measurement with Industry-based Data Envelopment Analysis (DEA). The samples obtained amounted to 25 articles that discussed Data Envelopment Analysis (DEA). Researchers classify based on researchers, titles, input and output variables, and the results of each article. The research design used in this research is Literature Review. Based on the results of a review of several articles regarding efficiency measurement with Data Envelopment Analysis, it is as follows, the ability to produce maximum output with existing inputs is the expected performance. When measuring Data Envelopment Analysis (DEA) we are faced with the condition of how to get the optimal output level with the existing input level, or determine the minimum input level by shouting a certain output level.

Co-Authors Abdul Kohar Agung Adma Wijaya Agung DINARJITO Agung Fajar Ilmiyono Agus Samekto Ali Rambe, Rois Mahbub Andri Prasetiyo Angga Prasetia Anggi Choirina Apollo Daito APRILLIA . Ardiansyah Ardiansyah Syam Ari Kamayanti Arsyiyanti, Nur Aulia Lathifa Ayu Priandari, Rida Bagus Ahmad Sudiro Bagus Sidantha Benny Marciano Benny Marciano Burahman, Habi Citrawati, Juwita Darmansyah DARMANSYAH . Darminto, Dwi Prastowo Dede Nursaman Denny Rianto Desyandri Desyandri Dewi Rejeki Diah Ekaningtyas Diah Permatasari Dian Firmansyah Dian Firmansyah Dian Hamida Dian Kurniasih, Dian Diyah Pujiati Djaddang, Syahril Dr, Darmansyah Dwi Prastowo Darminto Endang Ruhiyat EP, Risda Liestianti Erik Hermawan Etty Merawati, Endang Fadhilah, Khairul Fadila Kurniawati Findita Gatot Wahyu Nugroho Gayatri, Maria Gultom, Riris Rollyna Hamida, Dian Hardiyanto, Nico Harnovinsah Harnovinsah Heni Pujiastuti Heri Triyono Herlan Herlina Wijayanti Herny Nurhayati Ika Trisnawati Immanuel Oky Nurcahyo Irdam Adha Ismail Chandra, Mohamad JMV Mulyadi JMV Mulyadi JMV Mulyadi JMV. Mulyadi Joicenda Nahumury Junita Dinna Winnanda Juryani Hermalingga Juwita Citrawati Kosasih Laila Nur Rahimah LUTHFIANA MEYDA KUSUMA Lysandra, Shanti M. ARDIANSYAH SYAM M. Ardiansyah Syam M. Ardiansyah Syam Magu Oktavian Marciano, Benny Mardiana, Risa Maria Yuvianita Martin . Martin Martin Megawati Yulfitri Ayu Melly Roosmayani Mia Julia Putri Mochamad Handoko Moh. Ali Rahmani Mohamad Ismail Chandra Mombang Sihite Mombang Sihite Monang Nixon Haposan Tampubolon Muhammad Zacky Muhammad Zaky Mulyadi, JMV. Nanang Shonhadji Nendy Pramita Shinta Nieken Herma Sari Niken Safitri Nita, Riski Aprilia Novieta Dwi Fitriaudi Nuraini Rochmania Nuraini Rokhmania Nuraini Rokhmania Nuraini Rokhmania, Nuraini Nurina Prawinin Tyas Patty, Brigitte Liony Pitoyo, Bayu Seno Prastowo Darminto, Dwi Primandita Fitriandi Puspita Romadhona Putri Alif Arifa Rahman, Abdu Ramadhani, Rizki Fitrah RAMDANI, DIAN Randy Kurnia Permana Rezky Amanda, Tiara Rianto, Denny Rifat, ahmad Riki Sumarsyah Risa Mardiana Riski Aprilia Nita Rizki Fitrah Ramadhani Rizki Wijaya Roosmayani, Melly Rudi Setiyobono Safinatunnayah, Zihan Ayu Sailendra Sari Mujiani Seful Komar Sepriahangga Wahyu Windharta Sepriahangga Wahyu Windharta Sidantha, Bagus Silvia Rahmadani Silvia Rahmadani Siti Nurlatifah, Siti Solly Aryza Soni Agus Irwandi sopian sopian Subehan, Achmad Sucipto, Tum Adriani Sudradjat, Sudrajat Sulaksono, Anggi Sulistyowati Sulistyowati Suratno , Suratno Suratno Suratno Suratno Susilawati Suyanto Suyanto Suyanto Suyanto Syahril Djadang Syam, Ardiansyah Tri Widyastuti Tri Yudiman, Atika Triandi , Tum Adriani Sucipto Utami, Santi Yanuarti Wanlyeamin Arnold, Luturmas Winarta, Wiwiek Yuana Mandagie Yudhi Prasetiyo Yudy Dwi Santoso Yuyun Sunhayati Zulkifli Zulkifli Zulkifli

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