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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi JPSriwijaya Jurnal Ilmiah Universitas Batanghari Jambi Syntax Literate: Jurnal Ilmiah Indonesia AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting IKRA-ITH ABDIMAS Jurnal Pengembangan Wiraswasta JURNAL MANAJEMEN BISNIS Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Pengabdian Dharma Laksana Syntax Idea Dinasti International Journal of Education Management and Social Science MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Kewirausahaan Jurnal Riset Akuntansi Kontemporer Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Industri Kreatif dan Kewirausahaan Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Social Science Jurnal Ecogen Jurnal Akuntansi : Transparansi dan Akuntabilitas Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Jurnal Eksplorasi Akuntansi (JEA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ekonomi Syariah Pelita Bangsa Kontigensi: Jurnal Ilmiah Manajemen International Journal of Education, Social Studies, And Management (IJESSM) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan PERADABAN JOURNAL of ECONOMIC and BUSINESS Jurnal Peradaban Masyarakat (JPM) Jurnal Pelita Ilmu Jurnal Pengabdian Pelitabangsa Jurnal Pengabdian Masyarakat: BAKTI KITA Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Journal of Social Science Jurnal Inovasi Pengabdian Masyarakat Journal of Business Management and Economic Development Jurnal Ekonomi, Bisnis, dan Humaniora Proceeding International Pelita Bangsa VIDHEAS: Jurnal Nasional Abdimas Multidisiplin IIJSE Kompartemen: Kumpulan Orientasi Pasar Konsumen Jurnal Pelita Pengabdian Pasundan Community Service Development Dinamika: Jurnal Pengabdian Masyarakat Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity Jurnal Ilmiah Akuntansi dan Keuangan Majapahit Journal of Islamic Finance dan Management Jurnal Akuntansi Samakta: Jurnal Pengabdian Kepada Masyarakat Asian Journal of Management, Entrepreneurship and Social Science Alamtana Jurnal Ekonomi, Manajemen, Akuntansi Equity Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis SEMANIS
Yahya, Adibah
Univeristas Pelita Bangsa, Bekasi, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Nursing Physics Public Health Social Sciences Other

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Dampak Jumlah Pengusaha Kena Pajak (PKP) dan Faktor Makro Ekonomi terhadap Penerimaan Pajak Pertambahan Nilai (PPN) di KPP Pratama Cikarang Selatan Asiah, Neng; Yahya, Adibah; Fuadi, Agus; Khasanah, A'an Nur
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 02 (2023): AKUBIS - Desember 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v8i02.1101

Abstract

This research aims to determine the factors influencing value-added tax (PPN) revenue, which includes the number of taxable entrepreneurs (PKP) and macroeconomic factors measured through inflation and the exchange rate of the Indonesian rupiah. The data sample used in this study consists of monthly reports from 2019 to 2021. Hypothesis testing was conducted using multiple regression, and the research results indicate that simultaneously, the number of PKP, inflation, and the exchange rate have a significant influence on PPN revenue. However, when observed individually, only the inflation variable positively affects PPN revenue. On the other hand, the number of PKP and the exchange rate do not significantly impact PPN revenue. The variables of the number of PKP, inflation, and the exchange rate can collectively explain 38.1% of the variance in value-added tax revenue.
Implikasi Penggunaan E-money, Literasi Keuangan, dan Sikap Keuangan Terhadap Perilaku Konsumtif Nurjanah, Rina; Yahya, Adibah; Kosim, Muhammad; Putri, Nabila Khairunnisa; Ningamah, Hurriyatun
Jurnal Ecogen Vol 7, No 1 (2024): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v7i1.15646

Abstract

One of the illogical behaviors that affects purchase decisions is consumptive behavior, whitch puts wabts ahead of needs. The use of electronic money, one’s degree of financial ‘s financial literacy, and one’s financial attitudes are some of the variables that influence this behavior. Consumptive behaviour can be decreased by a person’s capacity to manage their usage of electronic money, financial literacy, financial attitude on consumer behavior is the aim of this research. This study analyzes data without making any assumptions using a quantitative descriptive methodology. With 92 individuals in the sample, consistted of students from Pelita Bangsa University college of business and economics. The data sources used are primary and secondary data, whereby the primary data was collected using questionnaires. The results show that e-money and financial literacy have no significant impact on consumptive behaviour, while financial attitudes show a negative influence. The findings contribute to understanding the determinants of consumptive behaviour, especially among students
Accounting Conservatism: Firm Size and Financial Distress Permatasari, Maulina Dyah; Widiastuti; Yahya, Adibah; Rahmadaini, Ade
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2254

Abstract

This study aims to investigate the effect of firm size and financial distress on accounting conservatism. Accounting conservatism is an approach in which earnings are recorded more conservatively or cautiously, with a tendency to recognise losses sooner than recognise gains. These factors can influence the practice of accounting conservatism in various ways. This study uses financial data from various companies in diverse industries and uses statistical methods to analyse the relationship between company size (both large and small) and level of financial distress with accounting conservatism practices. The results of this study are expected to provide a deeper understanding of the factors that influence accounting conservatism and how accounting practices may change in different situations of company size and financial distress. The type of research in this study is descriptive quantitative with descriptive statistical data analysis and classical assumption testing, hypothesis testing and coefficient of determination test. The results showed that partially and simultaneously company size and financial distress had no effect on accounting conservatism.
The Influence of Training, Entrepreneurship Education and Motivation on Technopreneur Interest among the Gen Z Generation Muhammad Randika Agusti Syah Putra; Muhammad Kosim; Adibah Yahya
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

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

Abstract

This study aims to analyze the influence of entrepreneurial training, entrepreneurial education, and motivation on technopreneurial interest among Generation Z. A quantitative approach was employed using multiple linear regression analysis. The respondents consisted of 100 individuals from Generation Z. The results indicate that entrepreneurial training does not have a statistically significant effect on technopreneurial interest, with a significance value of 0.081 (> 0.05) and a regression coefficient of 0.238. In contrast, entrepreneurial education shows a highly significant influence with a significance value of 0.000 and a regression coefficient of 0.556. Furthermore, entrepreneurial motivation also significantly influences technopreneurial interest, with a significant value of 0.002 and a regression coefficient of 0.240. Therefore, it can be concluded that entrepreneurial education and motivation are key factors that drive Generation Z's interest in becoming technopreneurs, while training has not yet made a statistically significant contribution.
Information Asymmetry, Good Corporate Governance, and Deferred Tax Expenses Affect Earnings Management Permatasari, Maulina Dyah; Yahya, Adibah; Andriyani, Meli; Rusdianzyah, Rully
EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Vol. 5 No. 01 (2024): Ekomabis Edisi Januari 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/ekomabis.v5i01.1302

Abstract

Profit control is an action taken by company management to change financial statements to make them appear more favourable to stakeholders. This is, of course, influenced by various factors, including internal factors as well as external factors. In this research, the author intends to analyse external factors using information asymmetry proxies for earnings management, while the internal factors that the author raises are corporate governance, or good corporate governance, as well as financial reports in the form of deferred tax expenses. This research aims to analyse the influence of information asymmetry, institutional ownership, size of the board of commissioners, and deferred tax burden on earnings management practices in the corporate context. This study uses financial data of companies listed on the stock exchange and performs statistical analysis to identify the relationship between the variables mentioned above and earnings management practices. The data used comes from a certain period, covering various industries. The data analysis method uses quantitative descriptive analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The findings indicated that institutional ownership information asymmetry, deferred tax expense, and board size did not significantly affect earnings management, even though board size had a favourable and significant influence. The board of commissioners' size, however, has a favourable and noteworthy impact. At the same time, there is no discernible impact on earnings management from the knowledge asymmetry of institutional ownership, board size, or deferred tax expense.
Peran Leverage sebagai Moderasi Pengaruh Profitabilitas dan Likuiditas terhadap Financial Distress: The Role of Leverage as Moderating Effect of Profitability and Liquidity on Financial Distress Hidayat, Taufik; Yahya, Adibah; Heruwanto, Joni; Wibowo, Rangga
EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Vol. 5 No. 02 (2024): Ekomabis Edisi Juli 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/ekomabis.v5i02.1582

Abstract

Penelitian ini menganalisis peran leverage dalam memoderasi pengaruh profitabilitas dan likuiditas terhadap financial distress. Profitabilitas dan likuiditas dianggap sebagai indikator yang dapat mengurangi risiko financial distress, namun leverage mempengaruhi seberapa efektif keduanya dalam mencegahnya. Penelitian ini menggunakan metode deskriptif kuantitatif pada perusahaan energi yang terdaftar di Bursa Efek Indonesia periode 2019-2022, dengan purposive sampling dan data sekunder. Analisis menggunakan uji statistik deskriptif, regresi data panel dengan MRA, dan uji hipotesis. Hasil penelitian membuktikan bahwa profitabilitas berpengaruh positif signifikan, likuiditas tidak berpengaruh, dan leverage tidak memoderasi pengaruh profitabilitas terhadap financial distress. Namun dapat memperlemah pengaruh likuiditas This study analyses the role of leverage in moderating the effect of profitability and liquidity on financial distress. Profitability and liquidity are considered indicators that can reduce the risk of financial distress, but leverage affects how effective they are in preventing it. This study uses a quantitative descriptive method on energy companies listed on the Indonesia Stock Exchange for the 2019-2022 period, with purposive sampling and secondary data. The analysis uses descriptive statistical tests, panel data regression with MRA, and hypothesis testing. The results prove that profitability has a significant positive effect, liquidity has no effect, and leverage does not moderate the effect of profitability on financial distress. However, it can weaken the effect of liquidity.
The Effect of Promotions and Online Customer Reviews on Purchase Decisions Mediated by Brand Image on Erigo Products on Shopee E-Commerce Novelayanti, Melati Desi; Wulandari, Anna; Yahya, Adibah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i2.5289

Abstract

This study aims to analyze the effect of promotions and online customer reviews on purchase decisions mediated by the brand image of Erigo products in Shopee e-commerce. Data were collected through questionnaires distributed to Erigo consumers who shop through Shopee. The data analysis method used is Partial Least Squares (PLS) with the help of SmartPLS application. This study concludes that promotions and online customer reviews directly influence purchase decisions; however, brand image is not a significant mediator in this relationship. These findings imply that effective promotion strategies and online customer review management can enhance purchase decisions, even though the brand image does not directly mediate this relationship for Erigo products on Shopee.
HERDING BEHAVIOR IN THE SHARIA CAPITAL MARKET ON INVESTMENT DECISIONS Yahya, Adibah; Affandi, Azhar; Herwani, Aldrin; Hermawan, Atang; Suteja, Jaja
JRAK Vol 16 No 1 (2024): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i1.12172

Abstract

Herding behaviour is an irrational decision-making because it is the following of other investors. Using information asymmetry as a moderating variable, this research aims at identifying the factors that influenced investment decisions. The research object was the Jakarta Islamic Index, and the data used were quarterly data from 2019 to 2021. The methods of sampling and analysis used were the panel data regression method and the purposive sampling method. The results showed that volatility, exchange rate, market sentiment and firm size positively and significantly affected herding behaviour. Information asymmetry strengthened the influence of herding behaviour on investment decisions. Furthermore, investors and potential investors could use the results to make future investment decisions.
Pendampingan Strategi dan Kelayakan Bisnis Serendipity Elysian Serendipity Elysian Business Strategy and Feasibility Assistance Hidayat, Taufik; Yahya, Adibah; El Muiz, Najmi Tsania; Andri, Hendri Kartika; Kamela, Hurian
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 6 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i6.2139

Abstract

The growth of the accessories market demands brands that are able to provide high-quality, trendy products at competitive prices. This business model is designed to address this gap. The objective of this activity is to formulate and validate a strategic and competitive Business Model Canvas (BMC) for accessories brands that focus on balancing premium quality and affordable prices. The methods used were problem identification, interviews, training and mentoring in the form of NIB creation, SWOT analysis, and model design through a nine-block BMC analysis. The results of the activities show that the partners are considered viable businesses, having obtained business licences and being able to compile SWOT and BMC analyses that can encourage business growth and sustainability.ABSTRAKPertumbuhan pasar aksesoris menuntut adanya merek yang mampu menyediakan produk berkualitas tinggi dan trendi dengan harga yang kompetitif. Model bisnis ini dirancang untuk mengatasi kesenjangan tersebut. Tujuan kegiatan Merumuskan dan memvalidasi Business Model Canvas (BMC) yang strategis dan berdaya saing untuk merek aksesoris yang berfokus pada keseimbangan antara mutu (premium quality) dan keterjangkauan harga (affordable price). Metode yang digunakan yaitu identifikasi masalah, wawancara, pelatihan dan pendampingan berupa pembuatan NIB, analisis SWOT, dan perancangan model dilakukan melalui analisis sembilan blok BMC. Hasil kegiatan menunjukkan bahwa mitra dinilai sebagai usaha yang layak dengan mendapatkan legalitas usaha, serta dapat menyusun analisis SWOT dan BMC yang dapat mendorong pertumbuhan dan keberlanjutan usaha. 
Pengelolaan Keuangan Melalui Aplikasi Moni dalam Meningkatkan Kompetensi UMKM pada Era Digital Tikaromah, Oom; Yahya, Adibah; Yuningsih, Nining; Tsaran, Annisa Putri; Lutfi, Adilista Puspa Aliya; Yuliani, Reva
Alamtana: Jurnal Pengabdian Masyarakat UNW Mataram Vol 6 No 3 (2025): Edisi Desember 2025
Publisher : LPPM UNIVERSITAS NAHDLATUL WATHAN MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51673/jaltn.v6i3.2651

Abstract

Abstract: Micro, Small and Medium Enterprises (MSMEs) are a vital sector that contributes significantly to the Indonesian economy, but often face internal obstacles, particularly in terms of governance and financial management, which are not yet orderly. Although the population's financial literacy is quite good, practical understanding in the field, especially among MSMEs, is still low, exacerbated by a lack of digital literacy skills to take advantage of the rapid development of financial applications. Therefore, this community service activity aims to improve the competence of MSMEs in business and financial management through the use of digital technology. The methods used include observation and interviews to identify needs, followed by basic financial management training and intensive assistance in using the Moni application. Moni was chosen because it is designed to be intuitive, affordable, and provide real-time financial analysis. The results of the activity show a positive and significant impact on MSME partners, who previously faced problems with manual recording and mixing of finances, but are now gradually adopting digital transaction recording, indicating an increase in awareness and competence in managing business finances using technology.
Co-Authors Achmad, Listrian Indriyani Ade Subakti Adelia May Saroh Adi Maryadi Agus Fuadi Aji Saputra, Aji Alam, Ryan Saputra Alvarezy, Ryan Amrulloh, Azmi Andrean, Kevin Andri, Hendri Kartika Andrianto Prasetya Nugroho Arum Kartika Sari Asep Saepulloh Asral Asti, Eka Geovana Atang Hermawan Aulia Masduki, Farah Azhar Affandi Aziz Septiatin Bagusromadhan, Trisno Ajisantoso Brendo Butar-Butar Budiarto, Yessa Oktavia Bukhori Muslim, Ahmad Carwinda, Carwinda Catur Okta Salsabila Cecep Ramdani Cici Suminar Debora Anastasya Dede Mulyana Dede Puspa Pujia Dewi Kartika Dhebora Aldha Hutama Dian Sulistyorini Wulandari Diana Sari Dika Argiyan Syah Dina Faradilla Diza Nasrullah Nur Buono Dyah Permatasari, Maulina Edi Tri Wibowo Edi Tri Wibowo Edi Triwibowo Eka Avianti Ayuningtyas el Muiz, Najmi Tsania Ela Fauziah Eny Agustyn Erlina Widayanti Erna Apriani Estuti Fitri Hartini Estuti Fitri Hartini Eva Gandawati Agustin Faradilla, Dina Fatonah, Tania Nur Fauziah, Ela Feri Gunawan Filda Rahmiati Fiqih Maria Rabiatul Hariroh Firli Nurul Fajri Fuadi, Agus Fungsiawan Hairiah, Fiqih Maria Rabiatul Hamzah Muhammad Mardi Putra harisandi, Prasetyo Haryadi, Rofiq Noorman Heru Mulyanto Heruwanto, Joni Herwani, Aldrin Hidayat, Nazwa Putri Hidayat, Saepul Hurian Kamela Hurian Kamela Hurian Kamela Ida Yanti Ida Yanti Ikhwan Nur Ismail Indra Permana, Indra Inna Nisawati Mardiani Intan Dyah Pravita Irfan Afriantoro Irfan Afriantoro Istiqomah, Anisah Jaja Suteja Jamiyati, Ani Jatmika, Windy Joni Heruwanto Jordan, Steven Junedi Junedi Junedi Junedi Junedi Junedi Junedi, Junedi Kamela, Hurian Kesha Meiva Mandala Khasanah, A'an Nur Kiko Armenita Julito Kustiwan, Susan Kusumawati, Hilma Lisa Kustina Listian Indriyani Achmad Lutfi, Adilista Puspa Aliya Mardiani, Inna Nisawati Maryadi, Adi Maulana Fahruroji Maulina Dyah Permatasari Maulina Dyah Permatasari Meli Andriyani Meli Andriyani Mika Evanggelina Manurung Molinasari, Lisa Monikawati, Winda Aprila Muarif, Dede Samsul Muhamad Rifai Muhammad Angga Abdulah Muhammad Kosim Muhammad Kosim MUHAMMAD KOSIM, MUHAMMAD Muhammad Najamuddin Dwi Miharja Muhammad Randika Agusti Syah Putra Muhammad Wildan Al Kautsar Muhsoni, Ridwan N. Nurjanah Nadya Arafanti Bako Nando Dada Pratama Nasrun Baldah Natalia, Deli Neng Asiah Neng Asiah Neng Asiah, Neng Ningamah, Hurriyatun Ningrum, Siti Maya Nining Yuningsih Nisa Zhafira Nitis Sekar Kinanthi Novelayanti, Melati Desi Nugroho, Arief Teguh Nur Ismail, Ikhwan Nur Safa’ah Nurjanah, Rina Nurmadhani Fitri Suyuthi Nurul Ariffaeni Islami Occha Putrie Safira Perdana Ricardo Permana, Adam Dede Permatasari, Maulina Dyah Prasetyo Harisandi Prasetyo Harisandi Prasetyo Harisandi Pratama, Jessica Ayu Pratiwi, Niken Cahyaning Mega Preatmi Nurastuti Pupung Purnamasari Purwanto Purwanto Putri Hardiyanti Putri Kurniawati Putri, Lyra Aprilia Putri, Nabila Khairunnisa R. R. Wening Ken Widodasih Rahmadaini, Ade Ramdani, Cecep Ridwan Muhsoni Rina Nurjanah Rini Ernawati Rr Dian Anggraeni Rusdianzyah, Rully Ryan Saputra Alam Saepul Hidayat Safira Nur Anisa Saputera, Denny Sheila Wahyuni Sifa Amalia Afifah Sinah Riyanah Sindik Widati Sindik Widati Siska Wulandari, Siska Siti Maya Ningrum Subakti, Ade Suherman Sulistyani Sulistyani Sumarsid Sumarsid Sunita Dasman Susan Kustiwan Susilowati Susilowati Susilowati Susilowati Syavaat, Muhammad Farhan Syifa Aulia Taufik Hidayat Taufik Hidayat Taufik Hidayat Taufiq Rachman Taufiq Rachman, Taufiq Tikaromah, Oom Tri Ngudi Wiyatno Tri Wahyu Wiryawan Triwibowo, Edi Tsabitah, Sahlaa Tsaran, Annisa Putri Vetra Venesia Aditya Virza Hadrianti Wahyu Hadikristanto Wibowo, Rangga Wicaksana, Primaraga Sumantri Indra Widiastuti Widiastuti Widiastuti Widya Asmara Winda Aprila Monikawati Windi Windi Windi Wulandari, Anna Yeanita Puspa Ningrum Yuliani, Reva Yuliani, Reva Yulianik, Yulianik Yuningsih Nining Zaky, Yazid Ilham Zenzibar Zhafira, Nisa