Articles
<![CDATA[Peningkatan Ekonomi Masyarakat Dengan Berwirausaha Rempeyek Bayam Di Desa Cigelam Kecamatan Ciruas Kabupaten Serang ]]>
<![CDATA[Andari Andari]]>;
<![CDATA[Dian Maulita]]>;
<![CDATA[Denny Putri Hapsari]]>
<![CDATA[ KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 1 No. 1 (2019) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30656/ka.v1i1.985
<![CDATA[Kemiskinan merupakan salah satu masalah yang dihadapi dalam perekonomian Nasional maupun perekonomian daerah. Desa Cigelam merupakan daerah yang mayoritas keadaan ekonomi masyarakatnya masih ditingkat menengah kebawah dengan mata pencaharian sebagai petani. Tujuan dari kegiatan pengabdian ini adalah (1) Memberikan pengetahuan, dan keterampilan untuk menjadi pelaku usaha (2) Menumbuhkembangkan jiwa berwirausaha dengan memanfaatkan tanaman bayam menjadi rempeyek bayam (3) Membentuk usaha dagang rempeyek bayam. Metode pelaksanaan kegiatan terdiri dari beberapa tahapan yakni sebagai berikut: (1) Perencanaan dan persiapan; (2) Pelaksanaan; (3) Evaluasi. Dengan diadakannya seminar kewirausahaan serta pelatihan pembuatan rempeyek bayam bagi masyarakat Desa Cigelam diharapkan dapat menciptakan lapangan pekerjaan, meningkatkan keterampilan masyarakat, meningkatkan kemampuan berwirausaha serta meningkatkan pendapatan masyarakat dengan memanfaatkan potensi desa.]]>
<![CDATA[Peningkatan Ekonomi Rumah Tangga Dengan Pengolahan Pisang ]]>
<![CDATA[Denny Putri Hapsari]]>;
<![CDATA[Dian Maulita]]>;
<![CDATA[Nana Umdiana]]>
<![CDATA[ KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 1 No. 2 (2019) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30656/ka.v1i2.1586
<![CDATA[Desa Kasunyatan merupakan salah satu desa yang berada di Kota Serang yang penduduknya rata-rata bermata pencaharian dengan cara bertani dan berkebun. Salah satu hasil Sumber Daya Alam di Desa Kasunyatan yang paling berlimpah adalah pisang. Beberapa jenis pisang yang tumbuh di Desa Kasunyatan diantaranya adalah pisang uli, pisang kepok, pisang tanduk, pisang nangka,dll. Jenis-jenis pisang tersebut memiliki nilai ekonomi rendah jika dijual segar. Untuk meningkatkan nilai jual dari buah pisang tersebut perlu adanya diversifikasi pengolahan buah pisang salah satunya dengan pengolahan pisang crispy. Metode yang digunakan pada pengabdian ini dengan melakukan ceramah dan diskusi kewirausahaan serta pelatihan praktek pembuatan pisang crispy pada Desa Kasunyatan. Tujuan dari pelaksanaan kegiatan ini adalah agar masyarakat Desa Kasunyatan memiliki penghasilan tambahan sehingga dapat meningkatkan ekonomi rumah tangga yang pada akhirnya dapat meningkatkan kesejahteraan warga Desa Kasunyatan.]]>
<![CDATA[Pengaruh pajak tangguhan dan ukuran perusahaan terhadap persistensi laba ]]>
<![CDATA[Dian Maulita]]>;
<![CDATA[Dien Sefty Framita]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 2 (2021): Maret ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/jakman.v2i2.205
<![CDATA[Purpose: This research aimed to determine the effect of deferred tax and company size on earnings persistence in Indonesia's hotel and tourism companies. Research methodology: This research is associative quantitative research. The analysis technique used multiple linear regression with SPSS VS 20.00 as a tool. The population is hotel and tourism companies listed on the IDX for the 2012-2017 period. Samples were taken based on the purposive sampling technique. Results: The conclusions of this study's results are: (1) Deferred tax has no significant effect on earnings persistence. (2) Firm size has a significant effect on earnings persistence. (3) Deferred Tax and Company Size have a significant effect on Earnings Persistence. Limitation: This research's limitations are the short research period and the company's short scope is the object. It is hoped that further research will be done by replacing or adding other dependents such as cash flow volatility, sales volatility, leverage and increasing the scope of the company under study. Contribution: This research's contribution is that the results of this study can be used as a reference for further researchers and a reference for company management in making decisions. Keywords: Deferred tax, Company size, Profit persistence]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA ]]>
<![CDATA[Dian Maulita]]>;
<![CDATA[Dien Sefty Framita]]>;
<![CDATA[Lulu Nailufaroh]]>
<![CDATA[ JURNAL ECONOMINA Vol. 1 No. 1 (2022): JURNAL ECONOMINA, September 2022 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (530.398 KB)
|
DOI: 10.55681/economina.v1i1.9
<![CDATA[Penelitian ini bertujuan untuk mengetahui Pengaruh Alokasi Pajak Antar Periode, Book Tax Difference, dan Tingkat Efektivitas Pengenaan Pajak Terhadap Kualitas Laba pada perusahaan jasa subsektor transportasi yang terdaftar Di Bursa Efek pada tahun 2017-2019. Jenis penelitian ini merupakan penelitian Asosiatif Kausal dengan pendekatan kuantitatif. Sampel penelitian ini ditentukan dengan metode purposive sampling dan diperoleh sebanyak 33 Laporan keuangan perusahaan Jasa subsektor transportasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Alokasi Pajak Antar Periode, Book Tax Difference, dan Tingkat Efektivitas Pengenaan Pajak baik secara Parsial dan Simultan tidak berpengaruh terhadap Kualitas Laba. Penelitian selanjutnya mungkin dapat mempertimbangkan variabel Book Tax Difference dengan menggunakan dua proksi yaitu perbedaan temporer dan perbedaan permanen serta perluasan sampel yang diteliti.]]>
<![CDATA[Pengaruh Profitabilitas dan Leverage Terhadap Kualitas Laba ]]>
<![CDATA[Dian Maulita]]>;
<![CDATA[Santi Oktaviani]]>;
<![CDATA[Nafiudin Nafiudin]]>
<![CDATA[ Sains Manajemen: Jurnal Manajemen Unsera Vol. 8 No. 2 (2022): Sains Manajemen: Jurnal Manajemen UNSERA ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30656/sm.v8i2.5848
<![CDATA[This study aims to examine the effect of profitability as measured by the Return On Assets (ROA) proxy and Leverage as measured by the Debt to Equity Ratio (DER) proxy on earnings quality. This study uses a quantitative method with an associative research design that is causal in nature. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. 2017-2019. The total population in this study were 193 companies. The sampling method in this study used the company purposive sampling method which complied with the company being a sample of 94 with 3 years of observation. Data collection techniques using literature and documentation. The data analysis technique uses multiple linear regression using SPSS software. The results of this study indicate that profitability has an effect on earnings quality while leverage has no effect on earnings quality. The results of this study can be used as a reference in the field of finance. The limitations of this study only examine two variables that affect earnings quality. It is hoped that in subsequent research, add or use other independent variables that can affect earnings quality, such as liquidity, profit growth, dividend policy, accounting conservatism and so on.]]>
<![CDATA[Menguji Dampak Profitabilitas dan Firm Size Terhadap Penghindaran Pajak Selama Pandemi Covid-19 Pada Perusahaan Kategori Hotel, Restoran dan Pariwisata ]]>
<![CDATA[Dian Maulita]]>;
<![CDATA[Lulu Nailufaroh]]>
<![CDATA[ Jurnal Manajemen Vol. 12 No. 2 (2022): Jurnal Manajemen ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30656/jm.v12i2.5665
<![CDATA[Toward the start of 2020, practically all nations were stunned by the episode of the Covid pandemic. Because of the appearance of the Covid disease, the public authority had to force another guideline, in particular friendly separating or known as PSBB. This new strategy significantly affects the decrease in financial advancement. In this way pay in the travel industry area is diminished. Organization proprietors will likewise for the most part encourage chiefs to stay away from charge by stifling duty development. The reason for this examination is to look at the components that affect charge evasion during the Covid pandemic in organizations that are remembered for the arrangement of the travel industry, café and inn industry in the first, second, and third quarters of 2020. The populace in this study are organizations in the inn, eatery and the travel industry class. recorded on the Indonesia Stock Exchange in the period 2020. Purposive examining was picked as the testing method in this review. The investigation utilized for information handling is numerous direct relapse. This examination infers that there is an adverse consequence of profitability on tax avoidance and an adverse consequence of firm size on tax avoidance Keyword : Profitability; Firm Size; Tax Avoidance]]>
<![CDATA[Deteksi Manajemen Laba Melalui Karakteristik Perusahaan: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Lulu Nailufaroh]]>;
<![CDATA[Dian Maulita]]>;
<![CDATA[Dien Sefty Framita]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33558/jrak.v15i1.8140
<![CDATA[Earnings management is a way for company managers to change the information contained in financial reports with the aim of deceiving stakeholders who want to know the performance and condition of the company (Sulistyanto, 2014). The aim of this research is to test and analyze variables that can influence earnings management in chemical industry companies in 2019-2021. Researchers use independent variables, namely company characteristics. Company characteristics are measured by company size and financial leverage. The collected research data was processed through various regression analysis techniques and sampling techniques using purposive sampling. The research results show that leverage has no effect on earnings management, while company size has a significant negative effect on earnings management.]]>
<![CDATA[PENINGKATAN LITERASI KEUANGAN PADA TOKO BATIK RIFKI HADI MELALUI PENDAMPINGAN PEMBUKUAN SEDERHANA ]]>
<![CDATA[Lulu Nailufaroh]]>;
<![CDATA[Neneng Sri Suprihatin]]>;
<![CDATA[Dian Maulita]]>
<![CDATA[ Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 3 No 2 (2022): Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Volume 3, No 2 Oktober 2022 ]]>
Publisher : <![CDATA[LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52060/jppm.v3i2.831
<![CDATA[This community service aims to provide socialization about simple bookkeeping for Toko Batik Rifki Hadi. Also The purpose of this PKM is to assist in the preparation of MSME financial report bookkeeping with simple techniques. So that measurable income, expenses and profits are obtained and know the development of their business. The method of implementing community service in Toko Batik Rifki Hadi is divided into three stages, namely the initial stage of training, the second stage is the implementation of training and mentoring, and the final monitoring. The results obtained from this activity are able to increase knowledge and skills in running a business through simple bookkeeping/records that are easily applied]]>
<![CDATA[Determinants of Earnings Quality with Profitability as a Moderating Variable ]]>
<![CDATA[Dien Sefty Framita]]>;
<![CDATA[Dian Maulita]]>;
<![CDATA[Tjut Rana Afra]]>
<![CDATA[ Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Kerinci ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32939/dhb.v7i1.5885
<![CDATA[Purpose: This study aims to empirically examine the influence of company size and capital structure on earnings quality, with profitability serving as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange during 2019–2023. Design/Methodology/Approach: The study employs a quantitative research design with a causal-associative approach to test the hypothesized relationships. Data were analyzed using statistical methods to assess the effects of the independent variables—company size and capital structure—on earnings quality, while evaluating the moderating role of profitability. Findings: The empirical results indicate that company size does not significantly affect earnings quality, whereas capital structure has a significant impact. Additionally, profitability does not moderate the relationship between company size and earnings quality but significantly moderates the relationship between capital structure and earnings quality. Research Implications: The findings highlight the importance of capital structure and profitability in managing earnings quality. Companies should carefully consider the composition of debt and equity and how profitability may influence this relationship. While company size does not directly affect earnings quality, firms should remain attentive to size-related factors that could indirectly influence earnings quality outcomes.]]>
<![CDATA[Pengaruh pajak tangguhan dan ukuran perusahaan terhadap persistensi laba ]]>
<![CDATA[Dian Maulita]]>;
<![CDATA[Dien Sefty Framita]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol 2 No 2 (2021): Maret ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/jakman.v2i2.205
<![CDATA[Purpose: This research aimed to determine the effect of deferred tax and company size on earnings persistence in Indonesia's hotel and tourism companies. Research methodology: This research is associative quantitative research. The analysis technique used multiple linear regression with SPSS VS 20.00 as a tool. The population is hotel and tourism companies listed on the IDX for the 2012-2017 period. Samples were taken based on the purposive sampling technique. Results: The conclusions of this study's results are: (1) Deferred tax has no significant effect on earnings persistence. (2) Firm size has a significant effect on earnings persistence. (3) Deferred Tax and Company Size have a significant effect on Earnings Persistence. Limitation: This research's limitations are the short research period and the company's short scope is the object. It is hoped that further research will be done by replacing or adding other dependents such as cash flow volatility, sales volatility, leverage and increasing the scope of the company under study. Contribution: This research's contribution is that the results of this study can be used as a reference for further researchers and a reference for company management in making decisions. Keywords: Deferred tax, Company size, Profit persistence]]>
