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All Journal Jurnal Fakultas Ekonomi : OPTIMAL JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Manajemen dan Bisnis (JIMB) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Ekonomi KIAT Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi An-Nizam: Jurnal Bakti Bagi Bangsa NEAR: Jurnal Pengabdian kepada Masyarakat Pena Dimas Basic and Applied Accounting Research Journal Kreativasi: Journal of Community Empowerment International Journal of Social Welfare and Family Law
Vita Aprilina
Universitas Islam 45 Bekasi, Indonesia
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Pemilihan Dan Pemanfaatan Sampah Rumah Tangga Ditinjau Dari Segi Nilai Ekonomis Lubna Afifah Azra; Vita Aprilina; Yuha Nadhirah Qintharah
Kreativasi : Journal of Community Empowerment Vol. 1 No. 2 (2022): Vol.1 No. 2, 2022 : September 2022
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/kreativasi.v1i2.23803

Abstract

Household waste is the remainder of the process of human activities that is not reused and is considered to be of no use. Many people in Dusun Citeureup I manage their waste by burning it in front or behind their house. Burning garbage is not the right thing because the existing waste has not been separated so that it allows air and soil pollution. The method of implementing this program is counseling, training and mentoring with the practice of composting food waste, making Eco Enzyme leftover fruit peels, and making a vertical cultivation system from used bottles. This program is implemented involving housewives as participants.
Sosialisasi Pembuatan Biopori Untuk Menanggulangi Banjir Dan Genangan Di Desa Kutamukti Suryadinatha Dwi Afrilian Sarmudin; Vita Aprilina; Yuha Nadhirah Qintharah
Kreativasi : Journal of Community Empowerment Vol. 1 No. 3 (2022): Vol.1 No. 3, 2022 : Desember 2022
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/kreativasi.v1i3.23844

Abstract

Floods are one of the disasters that still often occur in various regions in Indonesia, floods occur because of high rainfall that is not accompanied by green open spaces and clean river flows from garbage, therefore the plan for the biopore program is intended to minimize the occurrence of puddles. and flooding because water from the soil surface flows directly into the biopori media so that the water does not stay long on the soil surface, Biopori aims to improve the quality of groundwater and nutrients in the soil because the biopori media is filled with organic materials such as vegetable waste and leaves. fall / dry so that it is expected to be able to minimize air pollution from burning garbage because it is not uncommon for people who still burn garbage and waste in their yards, therefore the author makes a program with socialization and training methods so that people want to implement a biopore system around their yards to minimize flood control and puddles as well as organic waste in the biopore media can be used as compost. Overall, the community service activities that have been carried out are going well. Participation, cooperation, and assistance from the parties involved, both internally and externally, were carried out well. The results of the implementation of this community service activity are compiled with and adjusted to the stages of implementing the activities that have been carried out.
E-Commerce, Self Assessment System, Tax Knowledge and Automatic Exchange of Information on Tax Avoidance Intentions Novi Rista; Vita Aprilina; Sugeng Baryanto
Jurnal Ilmiah Manajemen dan Bisnis Vol 9, No 3 (2023): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v9i3.16134

Abstract

This study aims to examine whether or not there is an effect of E-Commerce, Self Assessment System, Tax Knowledge and Automatic Exchange of Information (AEoI) on the Tax Avoidance Intentions of E-commerce Business Actors. The research method uses a quantitative approach. The data used are primary data by distributing questionnaires in the form of Google forms to e-commerce business people. The research population is e-commerce players in West Java Province as many as 1,820 e-commerce business people. Determination of the sample with the Slovin formula resulted in 100 respondents. The sampling technique is purposive sampling with data analysis using Multiple Linear Regression. The results of this study indicate that Tax Knowledge has a positive effect on intention to avoid tax while E-Commerce, Self Assessment System and Automatic Exchange of Information (AEoI) have no effect on intention to avoid tax.
SOSIALISASI DAN PELATIHAN PRAKTIS MENGHITUNG PAJAK BAGI UMKM MELALUI DJP ONLINE Elmawati, Nissa; Aprilina, Vita; Fakhran Al Ramadhan, Muhammad
An-Nizam Vol 3 No 3 (2024): 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.v3i3.10399

Abstract

Micro, Small, and Medium Enterprises (MSME) constitute a pivotal component of the Indonesian economy. Nevertheless, the majority of MSME in Wibawamulya Village continue to encounter difficulties in comprehending the procedures for obtaining a Taxpayer Identification Number (NPWP), calculating and paying taxes in an appropriate manner. This results in the potential for tax revenue from the MSME sector to be underestimated. In order to address these issues, a programme entitled 'Socialisation and Training on Tax Calculation for MSME through DJP Online' was implemented, comprising three stages: community education, training, and evaluation. The objective of this programme is twofold: firstly, to educate MSME on their tax obligations; and secondly, to train them in the calculation and payment of taxes in accordance with the DJP Online system.  It is anticipated that the programme will have a beneficial impact on the economy of Wibawamulya Village, particularly in terms of enhancing MSME tax compliance and augmenting tax revenue from this sector
PENINGKATAN KUALITAS IBU DAN ANAK MELALUI PENCEGAHAN STUNTING DI DESA RIDOGALIH Lestari, Siti Ayu; Oktafiani RNK, Afiifah; Aprilina, Vita; Al Ramadhan, Muhammad Fakhran
An-Nizam Vol 3 No 3 (2024): 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.v3i3.10410

Abstract

Community service activities carried out by students at the Islamic University 45 Bekasi aim to overcome the high rate of stunting in Ridogalih Village, Cibarusah District, Bekasi Regency. This initiative began with direct observations of the health and nutritional conditions of the community, including inspections of health facilities and child rearing patterns. The student team also conducted in-depth interviews with mothers and local health workers to gain information regarding knowledge and practices related to stunting. After collecting data, the team developed and implemented educational sessions that focused on increasing awareness about balanced nutrition, breastfeeding techniques, and reproductive health practices. The methods used include presentations, demonstrations and interactive discussions to ensure the material is easy for participants to understand and apply. The results of this activity show significant progress in several aspects. The increase in participants' knowledge regarding stunting prevention is reflected in a better understanding of nutrition and health. In addition, there have been real changes in the implementation of health practices, such as improvements in diet and breastfeeding techniques. The effectiveness of the program can also be seen from reports that participants are starting to apply the prevention strategies that have been taught. Although long-term results will take time to fully emerge, early indications are that stunting rates in the village are starting to decline. With a data-based approach and active community participation, this activity succeeded in having a positive impact in handling stunting in Ridogalih Village.
PENYULUHAN AKAN BAHAYA JUDI ONLINE PADA MASYARAKAT DESA RIDOGALIH Abdilah, Muhamad Afif; Aprilina, Vita; Al-Ramadhan, Muhammad Fakhran
An-Nizam Vol 3 No 3 (2024): 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.v3i3.10434

Abstract

Gambling through the internet is growing rapidly at the moment, where individuals are engaged in virtual gambling activities through online platforms such as websites or applications connected to the internet. This psychoeducation aims to increase understanding as an effort to prevent damaging behaviors resulting from online gambling, and is expected to prevent respondents who have not yet been touched by online gambling from trying to play online gambling. The method used in this counseling uses lectures related to the dangers of online gambling. The target in this psychoeducation activity is male adolescents and adults aged 18-40 years with a total of 31 respondents. The pre-test results related to the understanding of the dangers of online gambling mastered by male adolescents and adults in Ridogalih Village are still relatively low, as evidenced by the number of participants experiencing this reaching 27 participants with a percentage of 87%. However, after the psychoeducation followed by the distribution of post-tests, there were significant results regarding the understanding gained by male adolescents and adults in Ridogalih Village, as evidenced by the high results experienced by 17 student council members with a percentage of 57%. Thus, it can be concluded that the psychoeducation carried out has a significant impact on the understanding of the dangers of online gambling in male adolescents and adults.
The Role Of Digitalization In Enhancing Public Service Efficiency: Challenges And Opportunities In Managing Public Complaints Through E-Government In Indonesia Vita Aprilina; Timbul Dompak; Lubna Salsabila; Karol Teovani Lodan
International Journal of Social Welfare and Family Law Vol. 2 No. 1 (2025): International Journal of Social Welfare and Family Law
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijsw.v2i1.183

Abstract

The digitalization of public services improves efficiency, openness, and accessibility, particularly in the administration of public grievances. Information and communication technology facilitates effective, rapid, and responsive complaint resolution while safeguarding user data security. This strategy promotes public engagement using digital channels, including web applications, social media, and unified online complaint mechanisms. Nonetheless, issues such as the digital divide, technological proficiency, and infrastructure preparedness must be resolved. This study utilizes a literature review methodology, employing documentation methodologies and content analysis. The results indicate that the use of e-Government in Indonesia has markedly enhanced the efficiency, openness, and accountability of public services. The use of technology enhances the administration of public grievances in accordance with principles of good governance and current rules. However, issues with infrastructure, human resources, and community engagement remain. To optimize its beneficial effects, initiatives should concentrate on improving technology infrastructure, advancing human resource skills, and amplifying public awareness of the advantages of e-Government. These approaches intend to enhance the system's efficacy in providing high-quality and responsive public services.
DAMPAK PRIVATISASI PADA KINERJA KEUANGAN BADAN USAHA MILIK NEGARA (BUMN) DI INDONESIA Vita Aprilina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 4 No 1 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v4i1.194

Abstract

This study aims to examine the differences in financial performance before and after the privatization of state enterprises. The population in this study is all state-owned companies in Indonesia, while the sample in this study for phase I testing of the years 1993-2010, phase II testing of the years 2007- 2011, namely, doing an IPO and listing on the Indonesia Stock Exchange selected by purposive sampling method. This study used t-test. The results showed there is no difference performance in the company's financial before and after the privatization of state enterprises.
EVALUASI PENERAPAN SAK ETAP DALAM PELAPORAN ASET BIOLOGIS PADA PETERNAKAN UNGGUL FARM BOGOR Ranny Catary Cahyani; Vita Aprilina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 5 No 1 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v5i1.307

Abstract

This research aims to evaluate the implementation of SAK-ETAP in the reporting of biological assets at Unggul Farm Bogor Plantation. This research use descriptive-evaluative method that describe measurement, recognition and presentation of biological assets. Document techniques is used to collect data related to biological asset owned Unggul Farm Bogor Plantation then compared it with SAK ETAP. Unggul Farm Bogor Plantation has not present cash flow statement yet. Biological assets in Unggul Farm Bogor Plantation are growing animal, one day old chicken, 48 weeks broilers, and reject eggs. They are recognized as inventory, measured at cost and presented at balance sheet. Chicken breeders (chicken at production period) and immature breeding flocks (growth chicken) are recognized as other current asset, measured at cost and presented at balance sheet.
DAMPAK PER-24/PJ/2012 PADA PENERIMAAN NEGARA DARI SEKTOR PAJAK PERTAMBAHAN NILAI (PPN) DAN JUMLAH PENGUSAHA KENA PAJAK YANG MEMBAYAR PPN DI KANTOR PELAYANAN PAJAK PRATAMA BEKASI SELATAN Vita Aprilina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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

Abstract

This study aimed to determine whether there is statistically different in Value Added Tax Income and the number of VAT Taxable Entrepreneurs in the period before (April 1st 2011 – March 31st 2013) and after (April 1st 2013 – March 31st 2015) the enactment of Per-24/PJ/2012. The sample of this study is all Deposit Letters (Surat Setoran Pajak) and list of taxable entrepreneurs at Bekasi Selatan Tax Office. T-test is used to answer the hypothesis. The results show that there is a difference in Value Added tax Income and the number of VAT Taxable Entrepreneurs that paying VAT for the period before and after the enactment of Per-24/PJ/2012.
Co-Authors Abdilah, Muhamad Afif al Ramadhan, Muhammad Fakhran Al-Ramadhan, Muhammad Fakhran Alda Miranda Anastasia Rachmawati Annafi Indratama Ary Armianto Aura Azzahra Elmawati, Nissa Fakhran Al Ramadhan, Muhammad hadi mahmudah Karol Teovani Lodan Khoerunissah, Cacca Sefta Lestari, Siti Ayu Lubna Afifah Azra Lubna Salsabila Maysaroh, Nurlaila Muhammad Sugeng Bariyanto Nasha Bagas Prakoso Novi Rista Novi Sundari Oktafiani RNK, Afiifah Rachmawati, Anastasia Ranny Catary Cahyani Ranny Catary Cahyani, Ranny Catary Renadi Rifki Hanafi Sherlly Syah Putri Sugeng Baryanto Sugeng Baryanto Sundari, Novi Suryadinatha Dwi Afrilian Sarmudin Timbul Dompak Tri Maya Utari Yuha Nadhirah Qintharah