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All Journal Ilmiah Manajemen Bisnis Monex: Journal of Accounting Research Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT IKRA-ITH Informatika : Jurnal Komputer dan Informatika Scientific Journal of Reflection : Economic, Accounting, Management and Business IJISTECH (International Journal Of Information System & Technology) Surya Abdimas JURNAL ILMIAH M-PROGRESS ESENSI: Jurnal Manajemen Bisnis Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social Sciences Cakrawala Management Business Journal JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Journal FAME (Journal Food and Beverage, Product and Services, Accomodation Industry, Entertainment Services Jurnal Kajian Ilmiah IJISTECH Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Berdikari : Jurnal Ekonomi dan Statistik Indonesia JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Journal of Innovation Research and Knowledge Jurnal Masyarakat Indonesia Jurnal Ilmu Manajemen & Ekonomika SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA International Journal of Contemporary Accounting Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Artificial Intelligence and Digital Business Research Trend in Technology and Management Madani: Multidisciplinary Scientific Journal Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Proceeding of International Conference on Entrepreneurship (IConEnt) Indonesian Journal of Economics and Strategic Management TECHNOVATE Journal of Economic Resilience and Sustainable Development
Endah Prawesti Ningrum
Faculty Of Economic And Business, University Of Bhayangkara Jakarta Raya, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pemanfaatan Digital Marketing Bagi UMKM Harahap, Hamida Syari; Dewi, Nita Komala; Ningrum, Endah Prawesti
Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social Sciences Vol. 3 No. 2 (2021): Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JLS.v3i2.p77-85

Abstract

Perubahan sistem pemasaran dari tradisional menjadi digital marketing untuk menghadapi era 5.0 memaksakan pihak UMKM untuk melakukan perubahan dalam sistem pemasaran produknya melalui media sosial. Berdasarkan hal tersebut masih banyak pelaku UMKM yang belum memahami digital marketing. Untuk itu, kegiatan abdimas ini bertujuan untuk memberikan pengetahuan dan pemahaman kepada pelaku UMKM mengenai pentingnya digital marketing bagi pemasaran usahanya dengan memanfaatkan media sosial. Metode kegiatan abdimas yakni ceramah, diskusi dan pelatihan secara langsung kepada pelaku UMKM. Peserta abdimas yakni para pelaku UMKM di Kelurahan Teluk Pucung, Bekasi Utara sebanyak 20 orang dengan kriteria belum mengetahui sistem digital marketing untuk pemasaran. Hasil dari abdimas yakni peserta mendapatkan tambahan ilmu dan pengetahuan mengenai digital marketing mulai dari pengertian, jenis, dan pemanfaatannya bagi pemasaran produk UMKM dan peserta dapat membuat konten dan caption sebagai pendukung postingan gambar/foto/video produk dalam akun Instagram yang memiliki sifat persuasif.
Pendampingan Pelaporan eSPT Tahun Pajak 2022 Bagi WPOP Sebagai Upaya Peningkatan Kepatuhan Pajak di KPP Pratama Kota Bekasi Manrejo, Sumarno Sumarno; Nuryati, Tutty; Ningrum, Endah Prawesti
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 4 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i4.6021

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PkM) ini berupa pendampingan pelaporan SPT tahun pajak 2022 yang dilakukan pada Januari-April tahun 2023 kepada wajib pajak orang pribadi dengan menggunakan e-filing di Kantor Pelayanan Pajak Kota Bekasi. Penerapan kebijakan sistem e-filing di Indonesia sudah dijalankan sejak 1 April 2018, namun pada kenyataannya menunjukkan bahwa wajib pajak masih banyak yang belum bisa melakukan pelaporan SPT secara elektronik sehimgga sering terjadi penumpukan antrian dalam pelayanan. Hal ini terjadi berkaitan dengan Self Assessment System yang berlaku, karenawajib pajak harus melakukan hak dan kewajiban pajaknya secara mandiri.Tujuan dari kegiatan PkM ini adalah untuk memberikan asistensi kepada para wajib pajak dalam melakukan kewajiban pelaporan e-SPTnya. Metode yang dipergunakan adalah melakukan pendampingan secara langsung kepada wajib pajak.  Dengan adanya pendampingan pelaporan sistem e-filing yang melibatkan relawan pajak sebanyak 90 peserta  wajib pajak dapat  melaporkan pajak terutangnya dengan benar sesuai dengan ketentuan perpajakan, terlebih penting lagi adalah diharapkan pada tahun-tahun berikutnya wajib pajak dapat melaporkan kewajiban perpajakannya secara mandiri, sehingga kepatuhan pajak akan terus meningkat sehingga tax ratio Indonesia akan lebih baik.
THE INFLUENCE OF HUMAN RESOURCES, CAREER AND EMPLOYEE WELFARE ON COMPANY DEVELOPMENT Stanty Aufia Rachmat; Arman Syah Putra; Nurul Aisyah; Endah Prawesti Ningrum; Bryan Givan; Muhammad Yunus Rangkuti
Journal of Innovation Research and Knowledge Vol. 1 No. 11: April 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.036 KB) | DOI: 10.53625/jirk.v1i11.2003

Abstract

The background of this research is to raise the variables of human resources, career, and employee welfare to the development of the company, with the variables raised in this study, it can be seen which variables can significantly influence the variables of company development. The method used in this research is quantitative method by conducting a survey to 100 employees in a company to find out the development of the company which is influenced by the variables in this study. The problem raised in this research is how to process data taken from a company that contains 100 people, data taken from the employee so that it can answer research problems that know what variables affect the company development variables. The purpose of this study is how to determine the relationship between career human resources variables and employee welfare on company development. With significant results on all variables, the variables above affect other variables.
ANALYSIS OF CALCULATION, RECORDING AND WITHHOLDING OF ARTICLE 23 INCOME TAX ON FREIGHT FORWARDING SERVICES (CASE STUDY AT PT. FREIGHT CARGO LOGISTICS) Ningrum, Endah Prawesti; Amartia, Gina
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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

Abstract

Income Tax (PPh) article 23 is a tax withheld on income received by domestic taxpayers as well as permanent forms of business originating from capital. One of the services contained in PPh article 23 is freight forwarding services. This study aims to determine the mechanism for calculating, recording, and withholding income tax article 23 on freight forwarding services at PT. Freight Cargo Logistics in 2020 to 2021 and the suitability of calculating, recording, and withholding income tax article 23 for freight forwarding services at PT. Freight Cargo Logistics with Minister of Finance Regulation 141/PMK.03/2015. The research method used in this research is descriptive qualitative. The primary data from this study were obtained directly from PT. Freight Cargo Logistics which consists of withholding evidence for 2020 and 2021, a list of withholding evidence of Article 23 Income Tax, Article 23 Income Tax Returns. Imposition of income tax rates withheld by PT. Freight Cargo Logistics to vendors with NPWP are subject to 2% of the basic withholding tax (tax object value). The results of this study indicate that the implementation of calculations, recording, and deductions from PT. Freight Cargo Logistics complies with the current tax regulations.
Dampak Perencanaan Pajak, Beban Pajak Tangguhan, dan Ukuran Perusahaan Terhadap Manajemen Laba Purba, Lidia Margaretta; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 1 (2025): February
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14601436

Abstract

Many investors invest in a company with the aim of obtaining financial benefits in the future. To evaluate the company's performance, investors can refer to the information presented in the financial statements. One of the main indicators used in financial statements to assess the company's performance is profit. Therefore, profit is often the object of manipulation by management, either to increase or decrease its value, through the presentation of inappropriate data in the financial statements. This practice is known as earnings management. This study reviews the effect of tax planning, deferred tax burden and company size on earnings management. The purpose of writing this article is to develop a hypothesis about the influence between variables for use in further research. The results of the research based on literature reviews in several previous research journals prove that: Tax planning has an effect on earnings management, Deferred tax burden has an effect on earnings management, and Company size has an effect on earnings management.
THE INFLUENCE OF TAX AVOIDANCE, CURRENT TAX EXPENSE, AND DEFERRED TAX EXPENSE ON EARNINGS MANAGEMENT Dinanti, Dara; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 10 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i10.11558

Abstract

Previous research or relevant research is very important in a scientific research or article. Previous research or relevant research serves to strengthen theories and phenomena of relationships or influences between variables. This article reviews the effects of tax avoidance, currentcurrent tax and deferred tax expense on profit management. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in future research. The results of this literature review article are: 1) Tax avoidance affects earning management; 2) Current tax affects earning management; 3) Deferred tax expense affects earning management.
The effect of audit delay, audit fee and audit opinion on auditor switching: Empirical study of energy sector companies on the Indonesia Stock Exchange in 2020-2023 Ningrum, Aisyah Eka; Nuryati, Tutty; Ningrum, Endah Prawesti; Yulaeli, Tri
Journal of Economic Resilience and Sustainable Development Vol. 2 No. 1: (February) 2025
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v2i1.2025.1711

Abstract

Background: The energy sector requires large long-term investments for infrastructure and technology development. Therefore, transparency in financial reporting is very important to provide a clear picture of the company's financial performance and prospects for investors. Methods: This study uses a quantitative approach with purposive sampling method. There were 58 companies that met the research criteria and 4 years of observation with a total of 232 samples. Data analysis used descriptive statistical tests, binomial logistic regression tests and hypothesis testing. Findings: The results of this study indicate that audit delay and audit opinion affect auditor switching. In contrast, audit fees show no effect on auditor switching. Conclusion: Audit delay and audit opinion are proven to have an effect on auditor switching in energy sector companies on the IDX, while audit fees do not show a significant effect. These results indicate that the time factor and the quality of the opinion are more considered than the cost in the decision to change auditors. Novelty/Originality of this Article: This study contributes to the limited literature on auditor switching by focusing on the energy sector in Indonesia, which requires long-term investments and transparent financial reporting.
Pengaruh Audit Fee, Rotasi Audit dan Ukuran Perusahaan terhadap Kualitas Audit : (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Financials yang Terdaftar di BEI Tahun 2020-2023) Dina Erliana; Beti Nurbaiti; Endah Prawesti Ningrum; Tutty Nuryati; Tri Yulaeli
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 1 (2025): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v4i1.3056

Abstract

This research aims to determine the influence of audit fees, audit rotation and company size on audit quality. The population used in this research is financial sector manufacturing companies listed on the Indonesia Stock Exchange 2020-2023. The sample in this research was 272 from 69 companies using a purposive sampling technique. The data collection method uses criteria that have been pioneered in this research with data analysis techniques using descriptive analysis tests, binomial logistic regression analysis tests and hypothesis testing. The results of this research show (1) Audit fees have a positive effect on audit quality, (2) Audit rotation has no effect on audit quality, (3) Company size has a negative effect on audit quality.
Pengaruh Capital Adequacy Ratio, Non-Performing Financing Dan Biaya Operasional Pendapatan Operasional Terhadap Kinerja Keuangan Perusahaan Habib Musthafa; Wastam Wahyu Hidayat; Endah Prawesti Ningrum
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.337

Abstract

The purpose of this study was to find out and analyze the effect of Capital Adequacy Ratio, Non-Performing Financing and Operational Income Operating Costs on Financial Performance in banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The samples used in this study were 22 companies. The sample was selected using purposive sampling method. The analytical method used in this study is descriptive statistics, t test, F test and the coefficient of determination using the adjusted R square. Test data using SPSS version 25 by using multiple regression tests and hypothesis testing. Partial testing with the t test shows that the Capital Adequacy Ratio (CAR) has a negative effect on financial performance, Non-Performing Financing (NPF) has no effect on financial performance, Operating Costs Operating Income (BOPO) has a negative effect on financial performance. The results of simultaneous testing with the F test are that the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF) and Operational Income Operating Costs (BOPO) have an effect on financial performance.
Dampak Profitabilitas, Arus Kas Operasi, dan Struktur Modal terhadap Return saham pada Perusahaan Sektor Food and Beverage Putri, Sela Dwi; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 1 (2025): February
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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

Abstract

Dalam era globalisasi, perusahaan dituntut untuk meningkatkan profitabilitas dan daya saing di pasar yang semakin ketat. Metode penulisan artikel Literature Review ini adalah dengan metode library research, yang bersumber dari media online seperti Mendeley, Google Scholar dan media online akademik lainnya. Penelitian ini bertujuan untuk menganalisis dampak profitabilitas, arus kas operasi, dan struktur modal terhadap return saham perusahaan di sektor food and beverage. Hasil kajian menunjukkan bahwa profitabilitas yang tinggi, diukur melalui Return on Assets (ROA), berpengaruh positif terhadap return saham. Arus kas operasi juga menunjukkan hubungan positif yang signifikan, mengindikasikan bahwa perusahaan yang mampu menghasilkan kas dari aktivitas operasional akan menarik minat investor. Struktur modal yang diukur dengan Debt to Equity Ratio (DER), hasilnya positif, di mana beberapa penelitian menunjukkan adanya pengaruh signifikan terhadap return saham. Temuan ini sejalan dengan teori yang menyatakan bahwa struktur modal dapat mempengaruhi persepsi risiko investor dan keputusan investasi mereka.  Penelitian ini memberikan wawasan bagi manajer dan investor tentang faktor-faktor yang mempengaruhi keputusan investasi dan kinerja pasar saham dalam sektor yang berkembang pesat ini.
Co-Authors Alifia Rizky Zalfa Amalia, Dinda Amartia, Gina Amir Bathal Adani Amtai Alaslan Anwar , Ridwan Anwar, Bunga Aprilia Salsabilla Arman Syah Putra Arman Syah Putra Aryani, Nur Ade Asri Ady Bakri Ayu Permata Sari Azhara, Yarika Beti Nurbaiti Bryan Givan Christiaan, Pemy Darmun Darmun Darmun, Darmun Dea Deni Riani Dewi, Atika Somantri Dewi, Nita Komala Dian Gustina Dina Erliana Dinanti, Dara Dinda Amalia Endro Satrio Wicaksono Fadhilah Naufal Satriyo Faizal Faizal, Faizal Gina Amartia Habib Musthafa Hadianto, Handini Pratami Hafizh, Muhammad Maulana Handini Pratami Hadianto Hani Astuti Harahap, Hamida Syari Hartono, Pierdijono Hernowo, Pandit Indra Lubis Indra Lubis Johnny Chandra Jumarni Jumarni Kardinah Indriana Meutia Kardinah Indrianna Meutia Khaerunisa Nurfebrianti Kristin, Fanny Jie Lanita Br Hasibuan Ledyta Febriana M R Lestari, Ekha Made Susilawati Mahdi Mahdi Mahmudin, Tono Maidani, Maidani Manrejo, Sumarno Manrejo, Sumarno Sumarno Matdio Siahaan Matdio Siahaan Maulia, Indah Rizki Meilandri, Detti Monica Feronica Bormasa Muhammad Difa Riza Muhammad Yunus Rangkuti Narpati, Bintang Nasaruddin Siregar Nicholas Renaldo Ningrum, Aisyah Eka Nita Komala NITA KOMALA DEWI Nita Komala Dewi Nita Komala Dewi Novita Wahyu Novita Wahyu S. Novita Wahyu Setyawati Nurbaiti, Beti Nurfebrianti, Khaerunisa Nurhanimah Nurlia Nurlia Nursyamsi , Sari Endah Nurul Aisyah Nurul Aisyah Nuryati, Tutty Nurzalinar Joesah Pasaribu, Ahmad Muchlisin Natas Pierdijono Hartono Pilifus Junianto Pratiwi Nila Sari Pratiwi Nila Sari Priatna , Wowon Purba, Lidia Margaretta Putri, Sela Dwi Putri, Yosi Ika Rafina Pebriani Sukardi Rahmawati Indah Lestari Rahmawati, Siska Aprilia Ratri Dwi Euisnawati Ridwan Anwar Rina Harleyna Sari Rotua Sri Rejeki Sinaga Rudi Ginting Saeful Mujab Sari, Pratiwi Nila Sari, Rina Harleyna Satriyo, Fadhilah Naufal Sembiring, Rinawati Sevina Ghina Nafila Siahaan, Matdio Silalahi, Ratna Suminar Sjahruddin, Herman Stanty Aufia Rachmat Sundari, Iska Ayu Susan Rachmawati Teguh Setiawan Wibowo Tono Wartono Tri Widyastuti Tri Widyastuti Tuti Dharmawati uswatun khasanah Uswatun Khasanah Vikaliana, Resista Wardani, Tiara Kusuma Wartono, Tono Wastam Wahyu Hidayat Yulaeli, Tri Zalfa, Alifia Rizky