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All Journal Journal of Economic, Bussines and Accounting (COSTING) Primanomics : Jurnal Ekonomi & Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Bilancia : Jurnal Ilmiah Akuntansi Performance : Jurnal Bisnis dan Akuntansi JAZ: Jurnal Akuntansi Unihaz Jurnal Pengabdian Masyarakat Bumi Raflesia Al-Kharaj: Journal of Islamic Economic and Business Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Coopetition : Jurnal Ilmiah Manajemen BUDGETING : Journal of Business, Management and Accounting Jurnal Akuntansi AKTIVA Expensive: Jurnal Akuntansi dan Keuangan Indonesian Journal of Multidisciplinary on Social and Technology Surya : Jurnal Pengabdian Kepada Masyarakat International Journal of Management and Business Applied Jurnal Inspirasi Ilmu Manajemen Indonesian Journal of Innovation Multidisipliner Research
Ade Sudarma
UNIVERSITAS MUHAMMADIYAH SUKABUMI
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Influence of Financial Literacy and Financial Inclusion on Investment Decisions in Generation Z in West Java Lusi Sawitri; Acep Suherman; Ade Sudarma
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 3 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i3.3207

Abstract

In the current modern economic era, public awareness of long-term financial planning is increasing, including in terms of investment. Investment is the desire to utilize some of the existing funds or resources to make a profit in the future. However, when investing, there are still many investors who act irrationally and become victims of illegal investments. Therefore, it is important to understand the factors that influence investment decisions, especially among Generation Z. This study aims to analyze the influence of financial literacy and financial inclusion on investment decisions in Generation Z in West Java. This study uses a quantitative method with primary data collected through questionnaires. The research sample consisted of 146 Generation Z respondents in West Java, selected using the purposive sampling technique. Data analysis uses multiple linear regression using SPSS version 27 software. The results of this study show that partially financial literacy has a significant effect on the investment decisions of generation z in West Java; Financial inclusion has a significant effect on the investment decisions of generation z in West Java. Then simultaneously financial literacy and financial inclusion have a significant effect on the investment decisions of generation z in West Java. The determination coefficient in this study was 36.3% and the remaining 63.7% was influenced by other factors that were not studied in this study.   
Pengaruh Pemeriksaan Pajak dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak (Studi Pada: Kantor Pelayanan Pajak Pratama Sukabumi) Nurul Aroffah; Ade Sudarma; Gatot Wahyu Nugroho
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 3 (2026): Juli - Oktober
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i3.11402

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pemeriksaan pajak dan kepatuhan wajib pajak terhadap penerimaan pajak, baik secara parsial maupun simultan, pada Kantor Pelayanan Pajak (KPP) Pratama Sukabumi. Ketidakstabilan realisasi target penerimaan pajak serta celah dalam penerapan self-assessment system yang memicu tindakan tax avoidance menjadi latar belakang utama penelitian ini. Menggunakan metode kuantitatif dengan pendekatan asosiatif kausal, data sekunder berupa laporan bulanan periode 2020–2024 dikumpulkan melalui metode dokumentasi (N = 60). Teknik pengambilan sampel menggunakan purposive sampling, dan analisis data dilakukan menggunakan regresi linier berganda melalui perangkat lunak SPSS. Hasil uji t (parsial) menunjukkan bahwa pemeriksaan pajak berpengaruh positif dan signifikan terhadap penerimaan pajak dengan nilai thitung = 2,565 > ttabel = 2,002 dan signifikansi 0,013 < 0,05. Sebaliknya, kepatuhan wajib pajak secara parsial tidak berpengaruh signifikan terhadap penerimaan pajak dengan nilai thitung = 1,392 < ttabel = 2,002 dan signifikansi 0,169 > 0,05. Secara simultan (uji F), kedua variabel berpengaruh signifikan dengan nilai Fhitung = 3,468 > Ftabel = 3,16 dan nilai signifikansi 0,038 < 0,05. Nilai koefisien determinasi (R2) menunjukkan kontribusi variabel independen sebesar 10,8%, sementara 89,2% sisanya dipengaruhi faktor lain di luar model. Kontribusi diferensiasi utama penelitian ini menegaskan bahwa dalam Slippery Slope Framework, dimensi penegakan hukum (power of authority) melalui pemeriksaan pajak berbasis analisis risiko yang akurat jauh lebih efektif dalam mengamankan kas negara di wilayah Sukabumi dibandingkan pemenuhan administratif kepatuhan formal semata.
Modernisasi Sistem Administrasi Pajak dan Sanksi Perpajakan sebagai Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor Ani Nuraeni; Ade Sudarma
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i2.12108

Abstract

This study aims to determine and explain the modern tax administration system and tax sanctions affect the Compliance of Motorized Vehicle Taxpayers at the Samsat Office of Sukabumi Regency. The results of testing the hypothesis using the t-test variable X1 show that the significance value is 0.001 <0.05, then this shows that Ha is accepted and Ho is rejected, the t-test variable X2 shows that the significance value is 0.228 > 0.05, so this shows that Ho is accepted and Ha is rejected , therefore the modern tax administration system has a positive effect on motor vehicle taxpayer compliance while tax sanctions do not have a positive effect on motor vehicle taxpayer compliance at the Samsat office in Sukabumi district. The results of the F test show that the significance value is 0.002 <0.05, which means that Ha is accepted and Ho is rejected. It can be concluded that the independent variables simultaneously have a significant effect on the compliance variable. The test results for the coefficient of determination show a result of 0.123 or 12.3%, which means that the X variable affects the Y variable by 12.3% while 88.7% is influenced by other factors that are not present in this study.
ANALISIS DIGITAL LEADERSHIP, KOMPETENSI, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN JNE SUKABUMI Halimah Nursiva; Ade Sudarma; Leonita Siwiyanti
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i2.3631

Abstract

If the goal is achieved well, the performance is declared a success. Overall, effective digital leadership, strong competencies, and a good work environment interact and influence each other to improve employee performance. However, many businesses, especially those related to freight forwarding services, face performance problems such as lack of knowledge about digital information technology, poor work environment, high turnover, and low discipline. All these problems disrupt company operations and performance. Therefore, this research aims to see how the performance of JNE Sukabumi branch employees is influenced by digital leadership, employee abilities and the work environment. It is hoped that this research will offer a new perspective on how to improve company performance and competitiveness in the technological era. This study utilizes a quantitative research model. In this research, probability sampling is used to collect data by distributing questionnaires and company data. The study's findings indicate that work environment, competency, and digital leadership all positively and significantly impact employee performance. Additionally, competency, work environment, and digital leadership all positively and significantly impact employee performance when taken together.
IMPLEMENTASI MODEL SISTER BISNIS UMKM Ade Sudarma; Alhidayatullah; Muhammad Khairul Amal; Erik Candra Pertala
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 5 No. 3 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

Permasalahan yang dihadapi oleh pelaku UMKM yaitu mengenai aspek finansial di mana terbatasnya dana yang dimiliki untuk memproduksi secara terus menerus, aspek produksi yaitu kemampuan memenuhi pasar dan inovasi merupakan kemampuan melakukan inovasi terhadap produk. Dari tiga aspek tersebut yang menjadi permasalahan utama UMKM adalah produksi, di mana produksi saat ini belum dapat memenuhi kebutuhan pasar. Metode yang digunakan untuk mengatasi permasalahan tersebut, Dinas Koperasi dan UKM (DKUKM) bekerjasama dengan Universitas Muhammadiyah Sukabumi (UMMI) melalui Dosen yang terlibat sebagai pengusul membentuk suatu model bisnis dengan tema Sister Business UMKM yaitu membentuk UMKM Pelopor dan UMKM Binaan. Setelah terbentuknya UMKM Pelopor maka diberikan pelatihan mengenai pengelolaan manajerial, keuangan, promosi, produksi dan quality control dan pelatihan pengetahuan supply chain management. Selanjutnya dilakukan pendampingan praktik matching business antara UMKM Pelopor dan UMKM Binaan, serta penyiapan sarana pendukung penguatan ekosistem sister business. Melalui sister business UMKM ini dapat menyelesaikan permasalahan yang selama ini menjadi kendala UMKM Pelopor dalam memenuhi kebutuhan pasar. Kata Kunci: SISTER, UMKM
Pengaruh Kebijakan Penghapusan Denda Dan Sosialisasi Pajak Bumi Dan Bangunan (PBB) Terhadap Kesadaran Wajib Pajak Dalam Membayar PBB Di Kota Sukabumi Fajar Nursidik; Ade Sudarma; Reni Anggriani
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.1346

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kebijakan penghapusan denda dan sosialisasi Pajak Bumi dan Bangunan (PBB) terhadap kesadaran wajib pajak dalam membayar PBB di Kota Sukabumi. Variabel independen dalam penelitian ini yaitu kebijakan penghapusan denda (X1) dan sosialisasi Pajak Bumi dan Bangunan (X2), sedangkan variabel dependen yaitu kesadaran wajib pajak (Y). Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan asosiatif. Populasi dalam penelitian ini adalah wajib pajak Pajak Bumi dan Bangunan di Kota Sukabumi. Teknik pengambilan sampel menggunakan teknik purposive sampling dengan jumlah responden sebanyak 221 responden. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner kepada wajib pajak PBB. Data penelitian dianalisis menggunakan bantuan IBM SPSS Statistics melalui uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t, uji F, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa kebijakan penghapusan denda berpengaruh positif dan signifikan terhadap kesadaran wajib pajak dalam membayar PBB di Kota Sukabumi dengan nilai signifikansi sebesar <0,001. Sosialisasi Pajak Bumi dan Bangunan juga berpengaruh positif dan signifikan terhadap kesadaran wajib pajak dalam membayar PBB di Kota Sukabumi dengan nilai signifikansi sebesar <0,001. Secara simultan, kebijakan penghapusan denda dan sosialisasi Pajak Bumi dan Bangunan berpengaruh positif dan signifikan terhadap kesadaran wajib pajak dalam membayar PBB di Kota Sukabumi dengan nilai koefisien determinasi (R²) sebesar 0,776 atau 77,6%. Berdasarkan hasil penelitian tersebut dapat disimpulkan bahwa kebijakan penghapusan denda dan sosialisasi Pajak Bumi dan Bangunan mampu meningkatkan kesadaran wajib pajak dalam membayar PBB di Kota Sukabumi.  
The Effect of Work-Life Balance and Job Insecurity on Burnout among Generation Z Employees in Sukabumi with Job Satisfaction as a Mediating Variable Nuryatul Faridah; Leonita Siwiyanti; Ade Sudarma
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11714

Abstract

This study aims to analyze the influence of Work-Life Balance and Job Insecurity on Burnout among Generation Z employees in Sukabumi, either directly or through Job Satisfaction as a mediating variable. This study uses a quantitative approach with a population of Generation Z employees in Sukabumi who have worked in two or three companies. The sample size was determined using the Hair formula based on 20 indicators from four variables, resulting in a minimum of 140 respondents. Primary data were collected through a Likert scale questionnaire (1–5) measuring four variables, namely Work-Life Balance (five indicators), Job Insecurity (five indicators), Job Satisfaction (five indicators), and Burnout (five indicators), then analyzed using Structural Equation Modeling (SEM) with the AMOS program. The results show that Work-Life Balance and Job Insecurity have a positive and significant effect on Burnout (H1 and H2 accepted) as well as on Job Satisfaction (H3 and H4 accepted). However, Job Satisfaction was not found to have a significant effect on Burnout (H5 rejected) and did not mediate the relationship between Work-Life Balance or Job Insecurity and Burnout (H6 and H7 rejected). These findings indicate that Burnout among Generation Z employees is more directly influenced by work-life balance conditions and job insecurity, rather than through the mechanism of job satisfaction. The results of this research are expected to be the basis for management in designing work policies that support Work-Life Balance and job stability to reduce the risk of burnout, as well as a reference for future research focusing on the psychological well-being of Generation Z employees in other sectors and regions.
Co-Authors Acep Suherman Alhidayatullah Andir Indrawan Andri Indrawan Ani Nuraeni Anis Triani Annisa Albi Attahiriah Diki Maulana elza Nurul Izzah Erik Candra Pertala Evi Martaseli Fajar Nursidik Gatot Wahyu Nugroho Halimah Nursiva Hartono . Idham Saputra Ina Hanipah Indah Fatimah Aznita Ismet Ismatullah Leonita Siwiyanti Lusi Sawitri Marlinda Marlinda Moch Yusuf Guntara Maulidin Muhammad Khairul Amal Mumu M Fadjar Mumu M. Fadjar Nurul Aroffah Nuryatul Faridah Rendi Heryandi Reni Anggriani Resi Gustiani Putri Ria Apriliani Sarah Elvira Saripah Saripah Siti Holisoh Sulaeman Sulaeman Yudi Nugraha Effendi