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All Journal Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Eksis: Jurnal Ilmiah Ekonomi dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Engagement and Empowerment (IJE2) Jurnal Abdimas Bina Bangsa Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan International Journal of Applied Finance and Business Studies Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Indonesian Journal of Thousand Literacies International Research of Multidisciplinary Analysis

Efi Tajuroh Afiah

Universitas Bina Bangsa

Author-ID : 2512407

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering 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 Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 22 Documents Claim Missing Document

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PROFITABILITAS , UKURAN PERUSAHAAN DAN PENGARUHNYA TERHADAP STRUKTUR MODAL EFI TAJUROH AFIAH; YUSSI -
Jurnal Akademika Vol 17, No 2 (2019): Agustus 2019
Publisher : STIE Indonesia Malang

This research aims to examine the effect of Profitability, Company Size on Capital Structure . The method used in this research is associative research method with quantitative approach. The sample in this study was obtained by purposive sampling method. Based on the existing criteria, there were 9 companies that became the research sample. The analysis technique used is multiple linear regression. The results of analysis show that profitability has a negative and significant effect on Capital Structure. Company size does not have a significant effect on Capital StructureKeywords: Capital Structure, Profitability, Company Size.

Influence of Corruption Perception and Quality of Fiskus Service on The Compliance of Private Taxpayers Aris Trismayadi Nurizki; Efi Tajuroh Afiah; Surachman Surachman
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1841

This study aims to determine the impact of the perception of corruption and the quality of service tax authorities either jointly or partially on the compliance of individual taxpayers in the Tax Office Primary Cilegon. This study categorized the type of quantitative descriptive with 100 respondents private persons registered in the Tax Office Primary Cilegon as samples and used the incidental sampling method. The results showed that the perception of corruption significantly influences adherence to an individual taxpayer (H1), the Quality of Service tax authorities' significant effect on compliance with an individual taxpayer (H2), the perception of corruption and the quality of service tax authorities jointly significant effect on tax compliance people private (H3)

PELATIHAN PELAKSANAAN K3 DALAM PENGGUNAAN ALAT PEMADAM API DAN PENCEGAHAN KEBAKARAN DI LINGKUNGAN PERUSAHAAN Mamay Komarudin; Tabroni Tabroni; Efi Tajuroh Afiah
Batara Wisnu : Indonesian Journal of Community Services Vol. 1 No. 1 (2021): Batara Wisnu | Januari - April 2021
Publisher : Gapenas Publisher

The Company that is the site of many activities several times experienced fires. Some companies have even experienced fires twice in the past 12 months. One of the causes of the fire is an electrical short circuit. Poor employee knowledge and lack of understanding related to fire anticipation are among the factors in the occurrence of fires in the Company. Therefore, it is necessary to conduct K3 implementation training activities, in this case, the use of Fire Extinguishers and kill the fire in ways other than using extinguishers. The training method is by way of direct practice, then excellent and correct application. The hope is that the training results are that employees can understand the standard procedures and understand the dangers posed by fire that are not immediately extinguished so that this activity can minimize the occurrence of fires in the Company

FINANCIAL STABILITY, FINANCIAL TARGETS, EFFECTIVE MONITORING DAN RATIONALIZATION DAN KECURANGAN LAPORAN KEUANGAN Efi Tajuroh Afiah; Vidella Aulia
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2020): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v1i1.9

Penelitian ini bertujuan untuk menguji financial stability, financial targets, effective monitoring dan rationalization dan pengaruhnya terhadap kecurangan laporan keuangan berdasarkan teori fraud triangle. Stabilitas keuangan diproksikan dengan ACHANGE, target keuangan diproksikan dengan ROA. Keefektivan pengawasan diproksikan dengan BDOUT, rasionalisasi diproksikan dengan rasionalisasi (CPA), dan kecurangan laporan keuangan diukur dengan menggunakan indikator F-SCORE. Penelitian menggunakan metode kuantitatif dengan jenis data sekunder. Populasi penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di BEI. Teknik analisis yang digunakan yaitu analisis regresi berganda Penelitian menunjukkan bahwa financial stability dan effective monitoring berpengaruh negatif terhadap kecurangan laporan keuangan dan financial targets dan rationalization tidak berpengaruh terhadap kecurangan laporan keuangan.

Akuntabilitas Pengelolaan Dan Pemanfaatan Dana Desa Dalam Meningkatkan Pembangunan Desa Di Desa Ciherang Kecamatan Gunungsari Kabupaten Serang – Banten Efi Tajuroh Afiah; Rohayati Rohayati; Aris Trismayadi Nurizki
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12, No 2 (2021): November
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/eksis.v12i2.273

This study is entitled Management And Accountability Analysis Utilization of Village Funds in Increasing Village Development. This research intended to know the management and utilization of villagefunds in the village Ciherang. This study aims to determine financial management as well use of village Funds and to find out the obstacles the implementing team in carry out the process of building facilities and infrastructure funded by funds village in Ciherang Village. This research uses an analytical method with a qualitative approach. Researchers use this approach to get a picture of that overall about the process of managing and utilizing village funds in the village Ciherang Gunungsari District, Serang Regency. Data collection at do with the method of observation and interviews. The results of this study indicate that the accountability of financial management in the village of Ciherang has been carried out properly and can be accounted for both in physical form and financial reports, but there are still obstacles experienced by the village implementation team in carrying out the construction of facilities and infrastructure funded by village funds, namely the lack of community care or attention to the facilities and infrastructure that has been built. These constraints are relative obstacles, but the village government always tries to overcome these obstacles so that the development program that has been implemented can later be maintained and used as best as possible by the community.

TARO BENENG CHIP BUSINESS MANAGEMENT TRAINING AT TUNAS MANDIRI CINYURUP PANDEGLANG FARMER GROUP: PELATIHAN MANAJEMEN USAHA KERIPIK TALAS BENENG PADA KELOMPOK TANI TUNAS MANDIRI CINYURUP PANDEGLANG Icin Quraysin; Efi Tajuroh Afiah
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 1 No. 3 (2021): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v1i3.33

The Tunas Mandiri farmer group in the Cinyurup village is a group of residents, some of whom are mothers, who manage the taro beneng chips business, but the management is still simple and not managed systematically and well planned, so it has not been able to provide maximum results. The purpose of this training to increase competitiveness for small and medium-sized industrial entrepreneurs of taro beneng chips towards independent small industries. The implementation method is through: seminars for delivering material, discussions, practices, mentoring, monitoring and evaluation. The results of this training show that independent tunas farmer groups are managing the taro beneng chips business in Cinyurup village, has not been able to manage the business properly, has not taken care of distribution permits, halal certificates, produces product innovations and online marketing, due to limited funds and human resources.

PENGARUH AGRESIVITAS PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) : UNTUK MENGUJI TEORI LEGISTIMASI: Studi Empiris Pada Perusahaan Pertambangan Sub Sektor Batubara Yang Terdaftar Di Bursa Efek Indonesia Nugrahini Kusumawati; Efi Tajuroh Afiah; Surti Zahra; Mamay Komarudin; Wahyu Widodo; Salsabila Azmi
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 3 (2022): Bussman Journal | September - Desember 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v2i3.98

In the Mineral and Coal Law no. 4 of 2009, mining is a mineral and coal exploitation activity which consists of stages of general investigation, exploration, feasibility studies, construction, mining, processing and refining, transportation and sales, and post-mining activities. Coal mining is the mining of carbon deposited rock found in the earth, including solid bitumen, peat, and asphalt rock. The purpose of this study was to determine the effect of tax aggressiveness on corporate social responsibility in coal mining sub-sector companies in 2017- 2021. The method used in this study is a quantitative method. The variables in this study consist of the dependent variable, namely corporate social responsibility, while the independent variables are tax aggressiveness and the control variables are capital intensity, company size, return on assets, and leverage. The population in this study is the coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2017-2021, amounting to 22 companies. The number of samples that have complete financial statements are 10 companies with a research period of 5 years so that a sample of 50 samples is obtained with the sampling technique using the purposive sampling method. The results showed that the tax aggressiveness variable based on the results of the t-test obtained a Tcount of 0.770 <Ttable 1.67655. The conclusion of this study is that partially shows that tax aggressiveness has no effect on corporate social responsibility

ANALISIS KEWAJIBAN PERPAJAKAN PPH 23 ATAS JASA IKLAN Nugrahini Kusumawati; Efi Tajuroh Afiah; Farina Febiyanti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.194

Diskominfo Serang City as a government-owned agency in the field of communication and information processing, of course, needs to carry out supervision and continue to inform the public about the latest Covid-19 status through the internet and placing advertisements in collaboration with partners such as press, telecommunications, radio and other media companies. The company partners will be subject to Article 23 Income Tax for advertising services which will be collected, paid, and reported. This research aims to determine the withholding, deposit and reporting of income tax article 23 on advertising services. The research method used is descriptive qualitative where direct observations and interviews are carried out. The results showed that the income tax obligation article 23 in withholding, depositing and reporting at the Diskominfo of Serang City was in accordance with Law No. 36 of 2008 regarding income from other services regulated in PMK No. 141/PMK.03/2015. It can be concluded that Article 23 Income Tax for the use of services by other parties at the Serang City Communication and Information Office is deducted and deposited by the Serang Communication and Information Agency Treasurer at a rate of 2% in accordance with the Regulation of the Minister of Finance Number 244/PMK.03/2008 concerning Other Types of Services

KOMPENSASI DAN DISIPLIN KERJA DAMPAKNYA TERHADAP KINERJA KARYAWAN PT BANK BJB CABANG PANDEGLANG Muhammad Saleh; Ardi Hidayat; Efi Tajuroh Afiah
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 3 No. 1 (2023): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v3i1.167

Human resources is the most decisive factor in achieving company goals. Because, human resources including elements of the power competitive of the nation, for that human resources are required to be superior and professional in its work for the progress and achievement of corporate goals. The purpose of this study was to determine the effect of compensation and work discipline on the performance of employees of PT. bank bjb Pandeglang branch either partially or simultaneously. The method in this study is a quantitative method with the population in this study being all employees of the business section of pt bank bjb as many as 30 people. The sampling method uses a saturated sample technique, so that the entire population is sampled. Based on the results of multiple linear regression analysis, namely Y = 28.336 + 0.838X1 + 0.011X2. The results of the first t-test obtained tcount of 0.206 < ttable 1.703 and a significance value (0.838> 0.05), it can be concluded that partial compensation has no effect on performance. The second t value is obtained by tcount of 2,730 > ttable of 1,703 and a significance value (0.011 < 0.05) so it can be concluded that work discipline has an effect on performance. The results of the f-test simultaneously obtained fcount of 4.419 > ftable 3.51 with a significance value of (0.022 <0.05) it can be concluded that compensation and work discipline simultaneously affect employee performance. the result of the correlation coefficient test simultaneously is 0.497. This value indicates that the effect of compensation and work discipline on employee performance has a moderate relationship

PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN PENGENDALIAN KUALITAS PRODUK TERHADAP KINERJA PERUSAHAAN PADA PT MITSUBA PLAN 2 CIKANDE – SERANG Navita Yuliana; Nugrahini Kusumawati; Efi Tajuroh Afiah
Indonesian Journal of Thousand Literacies Vol. 1 No. 2 (2023): Indonesian Journal of a Thousand Literacy
Publisher : Nindikayla Institute

In a company, company performance is one of the most important things that must be achieved, the application of management accounting information systems and product quality control is one of the supports for company performance. This study aims to determine the effect of the application of management accounting information systems and product quality control on company performance at PT Mitsuba Plan 2 Cikande – Serang either partially or simultaneously. The research method used is quantitative, using non-probability sampling technique with a population of 150 employees with the sample used is 60 employees and processed with SPSS Version 2.4. The results of testing the first hypothesis (H1) tcount > t table or 7,267 > 2,001 with a significance level of 0.000 < 0.05 then Ha is accepted and Ho is rejected (H2) tcount > t table or 5.430 > 2.001 with a significance level of 0.000 < 0.05 then Ha accepted and Ho is rejected (H3) the value of Fcount > Ftable, (27.042 > 3.16) with a significance level of 0.000 <0.05, it can be concluded that Ha is accepted and Ho is rejected Based on the test, it is concluded that the application of accounting information systems affects the company's performance and product quality control affects the company's performance and simultaneously affects the company's performance

Co-Authors Ardi Hidayat Aris Trismayadi Nurizki Aris Trismayadi Nurizki Dewi, Rahmawati Dewi, Titi Navila Farina Febiyanti Fatari, Fatari Fiki Reynaldi Hapidoh, Siti Ibrohim Ibrohim Ilham Wahyudin Kuraisin, Icin Liza Julianti Mamay Komarudin Maria Ulfa Muhamad Dullaf Muhammad Saleh Munawaroh Munawaroh Navita Yuliana Nugrahini Kusumawati Nuniek Permata Nurizki, Aris Trismayadi Permata, Nuniek Purwanti, Ranti Quraysin, Icin Riyanthi Idayu Rohayati Rohayati Salsabila Azmi Samsinar, Ade SAPUTRA, SARIPUDIN Silalahi, Suandi Suhandi Suhandi, Suhandi Sunaryo, Deni Surachman Surachman Tabroni Vidella Aulia Wahyu Widodo Yuliyanti, Putri YUSSI YUSSI - Zahra, Surti Zulfikar, Meiby

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