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Pengenalan Pengelolaan Keuangan Sederhana Dan Edukasi Pentingnya Menabung Sejak Dini Di Yayasan Yatim Mandiri Reni Jaya Amelia Azzahra; Adinda Evan Geulista Galantika; Alviani Suparman; Inka Nadiah Agustin; Neneng Hasanah
Jurnal Abdimas Tri Dharma Manajemen Vol 3, No 2 (2022): ABDIMAS
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ABMAS.v3i2.p28-32.y2022

Membiasakan menabung merupakan karakter yang perlu diterapkan bagi anak sejak dini. Penanaman budaya manabung yang dilakukan terhadap anak sedini mungkin sangat berpengaruh terhadap pemahaman dan pengatahuan tentang mengelolah keuangan serta perencanaan keuangan di masa akan datang. Sifat anak yang masih konkret dan masih dalam tahap perkembangan sangat efektif untuk menanamkan budaya menabung. Pengabdian masyarakat Universitas Pamulang tentang “Pengenalan Pengelolaan Keuangan Sederhana dan Edukasi Pentingnya Menabung Sejak Dini” dilaksanakan pada hari Sabtu, 20 November 2021 di Yayasan Yatim Mandiri Reni Jaya dengan menggunakan metode Ceramah dibantu slide power point dan diskusi dengan peserta. Kegiatan pengabdian kepada masyarakat ini diharapkan anak dapat dan mulai mengerti tentang manfaat menabung, termotivasi untuk menabung dengan belajar mengkalkulasi uang jajan yang harus disisihkan serta menumbuhkan kesadaran menabung sejak dini,

Sosialisasi Laporan Keuangan UMKM dalam Rangka Membantu Program Kewirausahaan di Yayasan Al-Khoiriyah Andry Sugeng; Neneng Hasanah; Dian Widiyati; Fitriyah Fitriyah; Agus Afandi
Abdimisi Vol 2, No 1 (2020): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i1.4504

UMKM in South Tangerang must be able to support the improvement of the economic competitiveness of Banten Province, economic growth, poverty reduction, and improvement of the standard of living of the population in Banten Province. Therefore, UMKM must be able to compete and be able to seize every opportunity so that they can continue to take part in the national economy. This is because many UMKM is more focused on operational activities so that recording and reporting are often neglected. Without good records and reports, UMKM performance evaluation is not easy to do. The Al-khoiriyah Foundation has an entrepreneurship program for teenagers that aims to make their lives prosperous. In the program to create entrepreneurs at the Al-Khoiriyah Foundation, the participants were provided with knowledge and knowledge about the preparation of UMKM financial reports, limited human resources to recognize financial reports, and educational background were also reasons they had not been able to disseminate financial reports. The purpose of this community service is to provide socialization about entrepreneurship and compile MSME financial reports in theory and practice. The method used is seminars and direct delivery of the material as well as simulations and discussions on UMKM financial reports in entrepreneurship programs. This community service concludes that teenagers and foundation administrators who have been running businesses independently hope to be able to compile UMKM financial reports to determine the sustainability of their business and can be used as a condition for getting additional business capital for them.

PENGARUH SANKSI PERPAJAKAN, KEPERCAYAAN KEPADA PEMERINTAH DAN COVID-19 TERHADAP PENGGELAPAN PAJAK Neneng Hasanah; Dian Widiyati
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 9, No 1 (2021): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v9i1.5069

Penelitian ini bertujuan untuk menganalisa persepsi mahasiswa fakultas hukum, ekonomi, dan teknik mengenai pengaruh sanksi perpajakan, kepercayaan kepada pemerintah dan covid-19 terhadap penggelapan pajak. Jenis penelitian ini merupakan penelitian kuantitatif deskriptif dengan sumber data primer yaitu kuesioner dalam bentuk soft copy berupa google form. Sampel penelitian berjumlah 141 mahasiswa Universitas Pamulang yang terdiri dari mahasiswa fakultas Hukum, Ekonomi, dan Teknik. Sampel diambil menggunakan teknik random sampling. Metode analisis yang digunakan adalah analisis berganda dengan pengolahan data menggunakan aplikasi E-Views 8. Hasil penelitian ini menunjukan bahwa variabel sanksi perpajakan berpengaruh terhadap penggelapan pajak, variabel kepercayaan kepada pemerintah berpengaruh terhadap penggelapan pajak dan covid-19 berpengaruh terhadap penggelapan pajak serta sanksi perpajakan, kepercayaan kepada pemerintah dan covid-19 berpengaruh terhadap Penggelapan Perpajakan secara simultan. This study aims to analyze the perceptions of law, economics, and engineering students regarding the effect of tax sanctions, trust to the government, and Covid-19 on tax evasion. This type of research is descriptive quantitative research with the primary data source, namely a questionnaire in soft copy in the google form. The research sample was 141 students from Pamulang University, consisting of law, economy, and technic faculty. Samples were taken using a simple random sampling technique. The analytical method used is multiple analysis with data processing using the E-Views 8 application. The results of this study indicate that tax sanction variables affect tax evasion, trust to government affects tax evasion, and covid-19 affects tax evasion and tax sanction, confidence to the government, and covid-19 simultaneously affect tax avoidance.

PENGARUH KEPUTUSAN PENDANAAN, PERTUMBUHAN PERUSAHAAN, KEPUTUSAN INVESTASI, DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food and Beverege yang Terdaftar di Bursa Efek Indonesia 2018-2021) Neneng Hasanah
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.271

This study was conducted to examine and analyze the effect of funding decisions, company growth, investment decisions and dividend policies on firm value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange 2018-2021. This study uses secondary data. Data obtained from the IDX website. The population in this study are food and beverage manufacturing sub-sector companies listed on the Indonesia Stock Exchange in 2018-2021. The technique for collecting samples in this study is purposive sampling. Based on the criteria that have been determined by the researcher, there are 11 samples of companies of food and beverage. The data analysis technique used multiple linear regression using SPSS. The results of this study indicate that funding decisions, investment decisions and dividend policies have no effect on firm value. While the growth of the company has an effect on the value of the company.

Analisis Faktor-Faktor Yang Mempengaruhi Tax Avoidance Neneng Hasanah; Putri Wulandari
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 2 (2026): Maret - Juni
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i2.11210

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, kinerja keuangan, ketidakpastian lingkungan, pertumbuhan penjualan, dan intensitas aset tetap terhadap tax avoidance pada perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga diperoleh 27 perusahaan yang memenuhi kriteria penelitian dengan periode pengamatan selama lima tahun, menghasilkan 135 objek pengamatan. Analisis data dilakukan menggunakan regresi data panel untuk menguji pengaruh masing-masing variabel independen terhadap tax avoidance. Hasil penelitian menunjukkan bahwa kepemilikan institusional, ketidakpastian lingkungan, pertumbuhan penjualan, dan intensitas aset tetap tidak berpengaruh terhadap tax avoidance. Sementara itu, kinerja keuangan berpengaruh signifikan terhadap tax avoidance. Temuan ini mengindikasikan bahwa praktik tax avoidance pada perusahaan sektor barang konsumen primer lebih dipengaruhi oleh kondisi kinerja keuangan perusahaan dibandingkan dengan faktor kepemilikan institusional, ketidakpastian lingkungan, pertumbuhan penjualan, dan intensitas aset tetap. Penelitian ini memberikan implikasi bahwa perusahaan perlu memperhatikan aspek kinerja keuangan dalam pengelolaan kewajiban perpajakan, sedangkan bagi regulator hasil penelitian ini dapat menjadi bahan pertimbangan dalam menyusun kebijakan pengawasan perpajakan yang lebih efektif.

Examining Greenwashing’s Impact on Performance with ESG as a Buffer Dian Widiyati; Neneng Hasanah
GOVERNORS Vol. 4 No. 3 (2025): December 2025-March 2026 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i3.7389

In the Fast-Moving Consumer Goods (FMCG) sector, greenwashing has become a widely discussed phenomenon. This industry is closely connected to consumers because its products are used daily, ranging from food and beverages to personal care items. Furthermore, corporate financial performance has become a central concern for both shareholders and stakeholders. Corporate performance often focuses primarily on commercial objectives while neglecting ecological and social aspects. This study aims to analyze the effect of greenwashing on corporate performance, evaluate the influence of Environmental, Social, and Governance (ESG) factors on corporate performance, and examine the role of ESG as a moderating variable in the relationship between greenwashing and corporate performance. The study population consists of Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The population in this study consisted of 57 companies, and the sample included 14 companies over a five-year period, resulting in a total of 70 observations. The sampling technique used was purposive sampling, and the data were analyzed using Moderated Regression Analysis (MRA) with EViews. The results show that greenwashing has a negative effect on corporate performance, ESG has a positive effect on corporate performance, and ESG significantly moderates the relationship between greenwashing and corporate performance. This research provides theoretical contributions to the sustainability literature as well as practical implications for companies, investors, and regulators in enhancing information transparency and ESG implementation.

PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS Dea Aprilia; Neneng Hasanah
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.350

This research aims to empirically prove the effect of Capital Structure, Firm Size and Sales Growth on Financial Distress. This research was conducted at Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The type of research is quantitative. The type of data used in this research is secondary data. Samples were collected using the purposive sampling method. The number of samples was 17 companies, observation data for 5 years of the research period, the data collected 85. The data was processed using the Eviews 12 program to test the hypothesis using panel data regression analysis. The results of the F statistical test showed that Capital Structure, Firm Size, and Sales Growth simultaneously affected Financial Distress. While partially (t test) showed that Capital Structure and Firm Size had a negative effect on Financial Distress, while Sales Growth partially had no effect on Financial Distress.

PENGARUH KEPEMILIKAN ASING, UKURAN PERUSAHAAN, BEBAN PAJAK DAN PERTUMBUHAN PENJUALAN TERHADAP TRANSFER PRICING Angel Excellen Maharanihalim; Neneng Hasanah
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.360

This study aims to analyze the effect of Foreign Ownership, Company Size, Tax Burden and Sales Growth on Transfer Pricing in Food and Beverage companies. The data used are Food and Beverage companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample determination uses a purposive sampling method. The sample in this study was 12 for 5 years, resulting in 60 data. The analysis method of this study uses multiple linear regression methods to test the effect of tax burden, foreign ownership, and company size on the dependent variable transfer pricing. Based on the results of statistical calculations, it was concluded that (1) The results of the simultaneous test (F) show that Foreign Ownership, Company Size, Tax Burden and Sales Growth together have an effect on Transfer Pricing, (2) The results of the partial test (t) Foreign Ownership and Company Size have an effect on Transfer Pricing, (3) The results of the partial test (t) Tax Burden and Sales Growth have no effect on Transfer Pricing.

PENGARUH RASIO AKTIVITAS, PERTUMBUHAN ASET DAN UKURAN PERUSAHAAN TERHADAP REAKSI PASAR Fadhilah; Neneng Hasanah
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.364

This study was conducted with the aim of testing and analyzing the influence of activity ratio, asset growth, and company size on market reactions. This study uses a quantitative approach that emphasizes objective measurement aspects of social phenomena. Data collection techniques use documentation techniques or indirect observation. This study is included in the secondary research category, namely research that aims to determine the influence between two variables. Secondary data in this study comes from the annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The population used in this study is energy sector companies listed on the Indonesia Stock Exchange (IDX) with a reporting period of 2019 to 2023. The sampling technique in this study used purposive sampling, with a total of 65 sample data from 13 companies that met the research criteria. The analytical method used in this study is descriptive statistical analysis with the classical assumption test, the coefficient of determination test, and the partial t-test. By using multiple linear regression analysis. Data testing was conducted using Microsoft Excel and Statistic Eviews version 13 software. The results of this study indicate that the Activity Ratio, Asset Growth, and Company Size simultaneously influence market reaction. However, partially, the Activity Ratio has a significant effect on market reaction, while Asset Growth and Company Size do not.

PENGARUH KEPEMILIKAN INSTITUSIONAL, KINERJA KEUANGAN, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP TAX AVOIDANCE Salma Adellia Jauza; Neneng Hasanah
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.397

In this study, the writer observes the influence of institutional ownership, financial performance, and environmental uncertainty on tax avoidance in Primary Consumer Goods companies listed on the Indonesia Stock Exchange (IDX) in 2020- 2024. The sampling method used in this research is the purposive sampling technique, with a quantitative research type. The data used are secondary data, namely the companies’ annual financial reports. The number of samples used in this study is 27 non-cyclical sector companies with observations for 5 (five) years, so that 135 observation objects were selected. The analysis method uses multiple linear regression, F-test, and T-test using EViews software version 13. The results of this study indicate that institutional ownership, financial performance, and environmental uncertainty simultaneously influence tax avoidance. Financial performance uncertainty partially influence tax avoidance. Meanwhile, institutional ownership and environmental uncertainty partially does not influence tax avoidance.

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