Article Per Year (5 Year)
p-Index From 2021 - 2026
5.893
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Ekonomika Jurnal Konseling dan Pendidikan Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Al-Qardh HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan Jurnal Pemberdayaan Masyarakat Madani (JPMM) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat JURNAL MANAJEMEN MOTIVASI Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal Riset Akuntansi dan Keuangan International Journal of Supply Chain Management Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Pendidikan Akuntansi dan Keuangan Aptisi Transactions on Technopreneurship (ATT) Jurnal Ilmiah Ekonomi Global Masa Kini Journal of Accounting Auditing and Business SULUH: Jurnal Abdimas Jurnal Pengabdian Masyarakat Bumi Raflesia BERNAS: Jurnal Pengabdian Kepada Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi dan Bisnis Terapan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Abdimas Bina Bangsa ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Masyarakat Aufa (JPMA) Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Apssai Accounting Review (ApAR) Jurnal Pusat Inovasi Masyarakat JRABA Islamiconomic: Jurnal Ekonomi Islam Jurnal Akuntansi dan Keuangan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) DEVOTE: Jurnal Pengabdian Masyarakat Global Jurnal Riset Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat Moderation: Journal of Islamic Studies Review JIMEK Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan KREATIF: Jurnal Pengabdian Masyarakat Nusantara Aktsar: Jurnal Akuntansi Syariah Journal of Islamic Economics Business (JIsEb)
Citra Sukmadilaga
Fakultas Ekonomi Dan Bisnis, Universitas Padjadjaran
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Transportation Veterinary Other

Published : 57 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 57 Documents
Search

 2   3   4   5   6 
Peningkatan Literasi Perpajakan UKM melalui Optimalisasi Insentif 0,5% dan Kemudahan Pelaporan SPT Badan Featy Octaviany; Yuszak M. Yahya; Srihadi Winarningsih; Wahyudin Zarkasyi; Citra Sukmadilaga
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/psteq297

Abstract

This community service activity aimed to enhance tax literacy and the readiness of Small and Medium Enterprise (SME) owners for the implementation of the Coretax System while optimizing the 0.5% tax incentive. The method employed was an interactive online webinar featuring expert speakers from academia, tax consultants, and the Directorate General of Taxes. The results demonstrate a significant improvement in participants' comprehension regarding the transition to the integrated Coretax System. SME owners were able to identify the correct procedures for utilizing the 0.5% final tax incentive to enhance business financial efficiency. Furthermore, the findings indicate that direct engagement with tax authorities reduced apprehension concerning the complexity of Corporate Tax Returns (SPT Badan) by highlighting the automation features within the new system. In conclusion, the webinar served as a vital communication channel between regulatory bodies and the practical requirements of business owners. Ongoing educational initiatives are necessary to ensure that the adoption of tax technology fosters voluntary compliance and supports national economic growth. 
MEMBANGUN KESADARAN RISIKO DIGITAL DAN TATA KELOLA TEKNOLOGI BAGI MAHASISWA DI ERA TRANSFORMASI DIGITAL Farhatun Nisa; Citra Sukmadilaga; Moh. Wahyudin Zarkasyi; Srihadi Winarningsih
Devote: Jurnal Pengabdian Masyarakat Global Vol. 5 No. 2 (2026): Devote : Jurnal Pengabdian Masyarakat Global, June 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v5i2.6498

Abstract

The rapid acceleration of digital transformation is compelling organisations to build greater awareness of technology governance and the risks it entails. Despite the fact that this group will occupy strategic roles in organizational governance practice in the years ahead, the understanding of IT governance and digital risk management remains relatively limited among accounting students. This community service activity aims to enhance the understanding of young members of the Indonesian Institute of Accountants (IAI) regarding technology governance and risk management in the context of digitalisation, delivered through a webinar on 23 May 2026. The activity was a collaboration between the Young Members of IAI West Java Region and the Doctoral Program in Accounting Sciences at Universitas Padjadjaran, with 87 active participants from 11 higher-education institutions. The program was designed using a participatory educational approach comprising three stages: preparation, implementation, and evaluation of the program. The effectiveness of the activity was measured using a Likert scale questionnaire (1–5) covering four aspects: material quality, presenter delivery, participant comprehension and webinar benefits. Evaluation results indicated very good ratings across all aspects, with an overall mean above 4.40 out of 5.00. The activity contributed to the development of participants' initial competencies in understanding IT governance frameworks, risk management processes based on ISO 31000:2018 and COSO, and awareness of digital risks within organisational contexts. Findings from the discussion session revealed participants' need for more applied understanding, particularly regarding the preparation of risk registers within organisations, indicating the need for more structured, continuing capacity-development programmes.
PENGARUH RASIO LEVERAGE, CORPORATE GOVERNANCE, PERSISTENSI LABA TERHADAP SUKUK RATING DAN IMPLIKASINYA PADA RISIKO DEFAULT Dini Lestari; Citra Sukmadilaga; Indri Yuliafitri
Journal of Islamic Economy and Business (JIsEB) Vol. 1 No. 1 (2020): Journal of Islamic Economics and Business (JISEB)
Publisher : Fakultas Ekonomi dan Bisnis Islam

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

Abstract

Introduction: This research aims to analyse the impact of leverage ratio, corporate governance, and earning persistence toward sukuk rating and implication to the default risk. Background Problems: The Islamic capital market has developed so that it has a considerable influence on the growth of an Islamic-based economic system in Indonesia. One of the securities traded in this market is sukuk. One of the factors that support the development of sukuk and bonds is the existence of a credible rating. Sukuk rating is very helpful for investors who want to invest in sukuk, so that investors will know the return obtained along with the risks borne. Research Methods: The method used in this research is quantitative descriptive method. The population in this study are all companies that issue outstanding sukuk which are rated by PT. PEFINDO and published annual reports from 2011 to 2017, as many as 12 companies. And 12 companies have outstanding sukuk 21 sukuk multiplied by 7 (seven) years so 147 are observed. Data analysis techniques are path analysis to answer problems related to the impact of leverage ratio, corporate governance, and earning persistence toward sukuk rating and implication to the default risk. Results: Based on the result of statistical test, it concludes that earning persistence and corporate governance is significant positively related to sukuk rating. While rasio leverage is significant negatively related to sukuk rating. Furthermore, sukuk rating is significant negatively related to default risk.. Conclusion: Sukuk rating is influenced by earnings persistence, corporate governance, leverage ratio and sukuk rating.
The Impact of Key Audit Matter Disclosures on Audit Report Lag in Indonesia Azkia, Syarifah Nailul; Rosdini, Dini; Sukmadilaga, Citra
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6800

Abstract

Timely audited financial reporting is essential for maintaining the relevance of accounting information and reducing information asymmetry among stakeholders. Following the implementation of SA 701, Key Audit Matter (KAM) disclosures have become an important component of auditor reporting that may influence audit completion time. This study examines whether KAM disclosure characteristics affect Audit Report Lag (ARL) among non-financial firms listed on the Indonesia Stock Exchange during 2022–2024.This study employs panel data regression using 771 firm-year observations from 257 firms in the consumer cyclicals, property and real estate, and energy sectors. The results show that the number of KAMs has no significant effect on ARL. By contrast, the length of KAM disclosure is negatively affect ARL. In addition, firm size, profitability, leverage, and audit opinion do not significantly affect ARL. These findings imply that the length of KAM disclosure, rather than its quantity, is more relevant in explaining audit timeliness in Indonesia.
Analisis Dampak Pertumbuhan Pajak Hotel Dan Restoran Terhadap Peningkatan Pendapatan Asli Daerah Kota Bandung Sebelum dan Sesudah Pandemi Covid-19 (2019–2023) Nelsy Kusumaningrum; Citra Sukmadilaga
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.469

Abstract

Locally-Generated Revenue (PAD) is a key indicator of a region’s fiscal independence, with regional taxes-particularly Hotel Tax and Restaurant Tax-being the largest contributors. These taxes present significant potential, especially in cities with thriving tourism and culinary sectors such as Bandung. This study analyzes the effect of Hotel Tax and Restaurant Tax revenues on Bandung City’s PAD for the period of 2019–2023 using multiple linear regression based on secondary data. The results show that, partially, Hotel Tax does not have a positive effect, whereas Restaurant Tax has a positive effect on Bandung’s PAD. However, when analyzed simultaneously, both variables have a positive effect on the PAD of Bandung City.
Pendampingan Rebranding Kemasan Produk Usaha Mikro melalui Desain Visual untuk Meningkatkan Daya Saing Produk Leopold Melkiano Triangga Dawu; Galih Putra Prawiranegara; Hilda Annisawanti; Wahyudin Zarkasyi; Srihadi Winarningsih; Citra Sukmadilaga
Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2026): Volume 6 Nomor 2 Tahun 2026
Publisher : Actual Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56393/jpkm.v6i2.4277

Abstract

Kualitas kemasan dan branding yang belum optimal menjadi kendala dalam meningkatkan daya saing usaha mikro di Galeri UMKM Eksis Kecamatan Tanjungsari, Kabupaten Sumedang. Kegiatan pengabdian ini bertujuan untuk meningkatkan kualitas kemasan melalui pendampingan rebranding berbasis desain visual dan informasi label. Metode yang digunakan adalah pendekatan partisipatif meliputi identifikasi masalah, pelatihan, pendampingan, dan evaluasi menggunakan indikator kelengkapan informasi, aspek visual, dan pemahaman branding. Hasil menunjukkan peningkatan kualitas kemasan sebesar 69,3% berdasarkan skor evaluasi sebelum dan sesudah kegiatan. Selain itu, kemasan telah memenuhi kriteria desain yang lebih informatif dan menarik. Perbaikan tersebut mencakup penambahan informasi wajib, konsistensi identitas merek, dan peningkatan daya tarik visual. Dengan demikian, pendampingan rebranding berkontribusi secara terukur terhadap peningkatan kualitas kemasan dan kesiapan pelaku usaha dalam mendukung pemasaran produk. Hasil kegiatan ini juga memiliki implikasi praktis sebagai model pendampingan yang dapat direplikasi pada UMKM lain serta menjadi dasar penguatan kebijakan pengelolaan Galeri UMKM dalam meningkatkan standar kualitas kemasan secara berkelanjutan.
SOSIALISASI DIGITAL MARKETING PADA PELAKU USAHA MIKRO KECIL MENENGAH (UMKM) DI DESA PASIRKALIKI KABUPATEN KARAWANG Mochammad Ridwan; Lidya Agustina; Dri Asmawanti-S; Akhmad Fajar; Iis Solihat; Mochammad Wahyudin Zarkasyi; Srihadi Winarningsih; Citra Sukmadilaga
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 6 No. 3 (2023): Desember : Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

Pandemic Covid-19 telah membawa perubahan ke berbagai sector, tidak terkecuali mempengaruhi kegiatan pemasaran pada usaha kecil dan mikro. Para pengusaha kecil dan mikro yang biasanya memasarkan produknya secara tradisional, kini dituntut untuk dapat memasaran produknya secara digital agar dapat bertahan pada persaingan bisnis saat ini. Kegiatan pengabdian pada masyarakat ini bertujuan untuk membantu menyelesaikan persoalan yang dihadapi oleh pemilik usaha di wilayah Desa Pasirkaliki, Kecamatan Rawamerta, Kabupaten Karawang. Permasalahan yang paling membutuhkan solusi adalah dari bidang marketing. Pemilik usaha memiliki keterbatasan wawasan dan keterampilan dalam memasarkan produknya. Tim pelaksana membantu UMKM untuk memiliki kanal bisnis marketing yang berbasis digital, sehingga pemilik usaha dapat meningkatkan pendapatannya. Metode yang digunakan adalah seminar dan diskusi. Hasil kegiatan menunjukkan terjadi peningkatan pengetahuan dari seluruh peserta kegiatan, terlihat dari hasil post-test yang diberikan kepada seluruh peserta. Hasil kegiatan adalah seluruh peserta sudah memiliki kanal digital marketing, beberapa diantaranya adalah Whatsapp bisnis, akun marketplace shopee dan media sosial facebook dan instagram. Diharapkan dengan memiliki kanal bisnis yang baik, keuntungan usaha UMKM dapat meningkat dengan pesat.   Kata Kunci: digital, marketing; umkm;
Co-Authors Abd. Akram H Adiningsih, Tutut Afiyana, Indria Fitri Agustiningsih, Maulina Akhmad Fajar Anak Agung Istri Sri Wiadnyani Anita Dwi Utami Anita Dwi Utami Ardian Ardian Aulia, Azwani Avianti, Ilya Azkia, Syarifah Nailul Balgis, Putri Dona Billy Vidhya Rumbobiar Cahya Irawady Cempaka, Adisti Gilang Chairia Chairia Chairia Lubis Cupian Cupian Desy Astrid Anindya devi, Meita candra Devianti Yunita Harahap Dewi Febriani Dewi, Divina Mahardika Dhani Heryanto Soegieharto Dillak, Vaya Juliana Dini Lestari Dini Rosdini Divina Mahardika Dewi Dri Asmawanti-S Elly Suryani Erdapuspita, Zsa Zsa Ilmanabilah Fajar, Akhmad Farah Dwi Puspitasari Farhatun Nisa Fazriah, Siti Featy Octaviany Galih Putra Prawiranegara Ghani, Erlane K. Hamdi A Pertama Hani Meilita Purnama Subardi Hani Meilita Purnama Subardi Hani Sri Mulyani Hasibuan, Ahmad Basid Heryah, N. Hida Hiyanti Hida Hiyanti Hilda Annisawanti Hiyanti, Hida Holyness Nurdin Singadimedja Husain Kamal Ida Farida Iis Solihat Ilhamsyah Al Rasyid Indri Yuliafitri Indria Fitri Afiyana Jauhari, Rifqie Julialevi, Karina Odia Karina Odia Julialevi Kusumaningrum, Nelsy Leny Suzan Leopold Melkiano Triangga Dawu Lidya Agustina Lina Yulianti Lubis, Chairia Lucky Nugroho Megawati, Lokita Rizky Meutia Riany Mochammad Ridwan Mochammad Wahyudin Zarkasyi Mochammad Wahyudin Zarkasyi Muhammad Alam Mauludina mutmainah Nanik Rahayu Nanik Rahayu Nanny Dewi Tanzil Nelsy Kusumaningrum Ngirfan, Achmad Ni Putu Desinthya Azhari PALUPI, AGUSTIN PARDEDE, Mazmur Pera Yulianingsih Petrolis Nusa Perdana, Petrolis Nusa Phelia, Anisya Pinondang, Victor Poppy Sofia Koeswoyo Pramono, Sigid Eko Prima Yusi Sari Puspitasari, Farah Dwi Putri, Aliea Yenemia Putu Virra Indah Perdanawati, Luh Rahmat Saleh Rishi Septa Saputra Rista Bintara Rochman Marota Rustandy, Teddy Saputra, Rishi Satria, Dy Ilham Sihombing, Elisabeth Souw, Jerry Sri Mulyani Srihadi Srihadi Srihadi Winarningsih Srihadi Winarningsih Srihadi Winarningsih Sudrajat sudrajat Sulhani, Sulhani Sulistiono Tettet Fitijanti Tettet Fitrijanti Tiara Gadis Riyanti Tiara Gadis Riyanti Tresno Eka Jaya, Tresno Eka Tri Utami Lestari uswatun khasanah Vitra Yozi Wida Rahmayani, Melia Widayanti, Asti Winarningsih, Srihadi Winwin Yadiati Yulinda Putri Prativi Yuniati Yuniati Yunita, Devianti Yuszak M. Yahya Zahra Nur Azizah Kamilah Zakarsi, Wahyudin