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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 Indonesian Research Journal on Education Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Indonesian Journal of Thousand Literacies International Research of Multidisciplinary Analysis West Science Interdisciplinary Studies West Science Interdisciplinary Studies
Efi Tajuroh Afiah
Universitas Bina Bangsa
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IMPACT ANALYSIS OF PSAK 73 IMPLEMENTATION ON THE FINANCIAL PERFORMANCE OF PT PLN (PERSERO) Liza Julianti; Nugrahini Kusumawati; Efi Tajuroh Afiah; Aris Trismayadi Nurizki
International Research of Multidisciplinary Analysis Vol. 1 No. 1 (2023): International Research of Multidisciplinary Analysis
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.434 KB) | DOI: 10.57254/irma.v1i1.8

Abstract

PSAK 73 is the latest lease accounting standard that began to be implemented in the financial year 2020 report adopted from IFRS 16. In PSAK 73, it regulates the recognition, measurement, presentation and disclosure of leases, especially for tenants, by only allowing the classification of leases as financing leases so that the assets and liabilities of the lease transactions are recognized in the financial statements, there are optional exceptions for short-term leases and leases whose underlying assets are of low value. The purpose of this study is to analyze the impact of the application of PSAK 73 on rent on the assessment of the company's financial performance by calculating using financial ratios. The method used is descriptive qualitative developed by Jaka Maulana and M. Rizal Satria (2021). The results of this study show that the Solvency Ratio consisting of Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) has a decreasing impact and in the Profitability Ratio consisting of Return  On Investment (ROI) and Return on Equity (ROE) has increased
PELATIHAN LAPORAN KEUANGAN KEMASAN PRODUK DAN PEMASARAN KEPADA PELAKU USAHA BAKSO IKAN DI DESA WANASALAM LEBAK Riyanthi Idayu; Efi Tajuroh Afiah; Aris Trismayadi Nurizki; Deni Sunaryo
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.330

Abstract

The activities of business actors processing sea fish in the form of fish balls in Wanasalam Village experience problems including: human resources in managing financial reports, product packaging innovations and marketing processes, so that they affect the sustainability of the business itself, as well as the role of the Wanasalam Village apparatus, still lacking in assisting the development of the fishball business. The purpose of this service is to help improve the skills and abilities of fishball business actors in managing financial reports, innovation and marketing of information technology-based products. Method of implementation: providing training on financial report management, product packaging innovation and marketing strategies both conventionally and online (e-commerce), assistance after training. The results of the training show that fishball business actors in Wanasalam Village, show an increase in managing business management, financial reports, can create attractive product packaging and can implement marketing strategies both conventionally and online (e-commerce), so that an increase in sales volume of fishball products
PROFITABILITAS , UKURAN PERUSAHAAN DAN PENGARUHNYA TERHADAP STRUKTUR MODAL EFI TAJUROH AFIAH; YUSSI
AKADEMIKA Vol. 17 No. 2 (2019): Agustus 2019
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

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

Abstract

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 Structure
PROGRAM PENGABDIAN KEPADA MASYARAKAT (PKM) KAMPUNG IKLIM (PROKLIM) DI KAMPUNG PEKIJING KELURAHAN KALANG ANYAR KOTA SERANG-BANTEN Surachman Surachman; Efi Tajuroh Afiah; Ibrohim Ibrohim; Nuniek Permata
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 3 No. 2 (2023): 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.v3i2.108

Abstract

This paper is intended to present a comparative analysis of the implementation of a community empowerment based Kampung Climate's Leading Program (ProKim) in Pekijing Village, Serang City The result of this research indicates that both in Pekijing Village have emphasized aspects of community empowerment in the implementation of ProKlim mainly in climate change adaptation and mitigation activities. Empowerment and participation of communities in Pekijing Village is considered improperly managed. However, in substance, ProKlim has been well implemented in each locus. Further in practice, ProKlim, with a persistent management, is perceived to be able to manage a microclimate which gives a wider impact on temperature deterioration in the capital city
THE PROCESSING OF PLASTIC WASTED INTO FUEL OIL IN THE KALANG ANYAR VILLAGE IN SERANG Efi Tajuroh Afiah; Surachman Surachman; Muhamad Dullaf; Fiki Reynaldi; Ilham Wahyudin
International Journal of Engagement and Empowerment Vol. 3 No. 2 (2023): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v3i2.114

Abstract

Currently, plastic waste pollution has become a prominent global issue, as well as in Indonesia, where the situation is increasingly concerning. This is likely due to the escalating production of plastic waste, originating from both households and industries, without proper waste management practices. In fact, some studies suggest that if plastic waste production remains unchecked, by 2050, there could be more plastic waste in the oceans than fish. To address this plastic waste problem, various innovations are being pursued by diverse groups, including academics, as an effort to safeguard the Earth for future generations. One such effort involves integrating knowledge with practical activities through the Student Work Lecture Program at Universitas Bina Bangsa, held in the Pekijing Village of Kalang Anyar Subdistrict, Serang City. The outcome of this initiative is that the community gains alternative skills in plastic waste processing to fuel through the student-led activities, with the hope that these skills will eventually be implemented widely in other areas. The technology employed in this process is pyrolysis, where plastic waste is heated at high temperatures and subsequently cooled to extract its oil content. Developments like this aim to enhance the value of waste by transforming it into usable liquid fuel that can benefit daily life, especially in rural communities. Although relatively new in Indonesia, several advanced countries like Japan have already applied similar approaches on an industrial scale. Thus, there is value in fostering early awareness and initiating change at the grassroots level, progressing from villages to a global scale
PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) PADA KPP PRATAMA SERANG BARAT Efi Tajuroh Afiah; Nugrahini Kusumawati; Maria Ulfa
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.369

Abstract

The purpose of this study is to determine the effect of the Self Assessment System, Tax Inspection, and Tax Collection on Value Added Tax (VAT) revenues at KPP Pratama Serang Barat for the 2017-2021 period. The method used is descriptive quantitative with a quantitative research approach. WP Badan research population registered pkp per month at KPP Pratama Serang Barat office during the period 2017-2021. The total number of the entire sample is 60. The results in this study indicate that partially Self Assessment System affects the recipient of VAT. Tax Inspection and Tax Collection have no effect on VAT receipts. Simultaneously, the Self Assessment System, Tax Inspection, and Tax Collection affect VAT receipts
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Kusumawati, Nugrahini; Afiah, Efi Tajuroh; Yuliyanti, Putri
Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Vol. 2 No. 2 (2023): JIEMAS: Jurnal Ilmiah Ekonomi, Manajemen dan Syariah
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.078 KB) | DOI: 10.55883/jiemas.v2i2.17

Abstract

The company's financial performance declined due to one of the reasons for the slowdown in household consumption. In the first quarter of 2019, consumption growth was 5.01% on an annual basis. Consumption slowed slightly from the fourth quarter of 2018 which reached 5.08%. This study aims to analyze the influence of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the company's financial performance. The measurement of corporate social responsibility is based on the Global Reporting Initiative (GRI) disclosure index as seen from the company's annual report. The method used in this research is associative quantitative research. Associative quantitative is research that is asking the relationship between two or more variables. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDK) 2017-2021. The research sample was taken using purposive sampling technique and obtained 8 companies, with observations for 5 years. So, the number of samples studied is 40. The results of this study indicate that the mechanism of Good Corporate Governance (GCG), namely institutional ownership has no significant effect on the company's financial performance which is reflected in the return on assets (ROA). Meanwhile, Corporate Social Responsibility (CSR) has a significant effect on the company's financial performance on return on assets (ROA).
OPTIMIZATION OF MSMEs BASED TOURISM VILLAGES THROUGH THE LOCAL BRANDING TOWARDS SUSTAINABLE OF TOURISM PULO PANJANG VILLAGE SERANG Afiah, Efi Tajuroh; Munawaroh, Munawaroh; Zulfikar, Meiby; Suhandi, Suhandi
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 2 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i2.269

Abstract

This research activity aims to explore and develop the potential of MSME-based tourism villages through local branding. This development is one of the efforts to drive the community's economy, where the MSMEs in Pulo Panjang Village have not been able to be developed optimally. The local branding design was carried out in Pulo Panjang Village, which has many MSMEs and tourist attractions with excellent development potential. The research method uses qualitative methods through observation, interviews, Forum Group Discussion (FGD), and documentation presented as data. This research shows that developing MSME-based tourism villages with local branding must apply the Penta helix method. There must be a collaboration with several parties, such as the government, entrepreneurs, local media, academics, and the community in Pulo Panjang Village
PENGARUH THIN CAPITALIZATION DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK DENGAN PEMANFAATAN TAX HAVENS COUNTRY SEBAGAI VARIABEL MODERATING Dewi, Rahmawati; Kusumawati, Nugrahini; Afiah, Efi Tajuroh; Nurizki, Aris Trismayadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (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.v4i1.269

Abstract

This study aims to determine the effect of thin capitalization and transfer pricing on tax avoidance either partially or simultaneously. In addition, this study also aims to determine the effect of moderation between thin capitalization and transfer pricing with the use of tax havens countries on tax avoidance. This research was conducted on Multinational Companies Listed on the Indonesia Stock Exchange in 2019-2021.               The method used in this research is correlational quantitative method. The population used in this study amounted to 116 (one hundred and sixteen) companies. Where the determination of the sample using purposive sampling method, in order to obtain a sample of 35 (thirty five) companies based on certain criteria. The data analysis in this study uses the moderate regression analysis method with a statistical program tool, namely Smart PLS Version 3.3.9.               Based on the results of hypothesis testing, it shows that partially (1) Thin Capitalization has no significant effect on Tax Avoidance, (2) Transfer Pricing has a significant effect on Tax Avoidance and simultaneously (3) Thin Capitalization and Transfer Pricing have no effect on Tax Avoidance, and in moderation (4) Thin Capitalization by Utilizing Tax Havens Country to weaken Tax Avoidance, (5) Transfer Pricing by Utilizing Tax Havens Country strengthens Tax Avoidance.               So, it can be concluded that partially only 1 (one) variable has a significant effect on tax avoidance and simultaneously there is no significant effect on tax avoidance, and in moderation only 1 (one) variable strengthens tax avoidance
PERSPEKTIF FAKTOR NORMA SUBYEKTIF DAN KONTROL KEPRILAKUAN TERHADAP PERILAKU KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Afiah, Efi Tajuroh; Dewi, Titi Navila; Kusumawati, Nugrahini
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.99

Abstract

Many factors affect taxpayer compliance, including; subjective norm factors and behavioral control. This study aims to determine the influence of subjective norm factors and behavioral control on the compliance of motor vehicle taxpayers. The research method used is quantitative research with a correlational approach method. The population is motor vehicle taxpayers. The technique of using samples uses simple random sampling to  determine using the slovin formula. The results of the hypothesis test research show that subjective norms and behavioral control affect the compliance of motor vehicle taxpayers. Hypothesis 1 of the t-value calculated is 8.224 > the t-value of the table is 1.984 with a significance of 0.000 < 0.05 then (H1) is acceptable. Hypothesis 2 of a calculated t-value of 8.880 > a table t-value of 1.984 with a significance of 0.000 < 0.05 then (H2) is acceptable. Hypothesis 3 (Test F) value f calculated > f table (50.974 > 3.09) with significance (0.000 < 0.05), thus H3 was accepted. Based on the results of data analysis through proving the three hypotheses proposed in this study regarding the influence of subjective norms and behavioral control on the compliance of motor vehicle taxpayers, this study concludes that the three hypotheses proposed in this study are all accepted
Co-Authors Ardi Hidayat Aris Trismayadi Nurizki Aris Trismayadi Nurizki BAHITS, ABDUL Deti Kurniati Dewi, Rahmawati Dewi, Titi Navila Farina Febiyanti Fatari, Fatari Fiki Reynaldi Hapidoh, Siti Ibrohim Ibrohim Idayu, Riyanthi Ilham Wahyudin Judijanto, Loso Kuraisin, Icin Liza Julianti Mamay Komarudin Maria Ulfa Meiby Zulfikar Muhamad Dullaf Muhammad Saleh Munawaroh Munawaroh Navita Yuliana Nugrahini Kusumawati Nuniek Permata Nurizki, Aris Trismayadi Pattih, Iskandar Permata, Nuniek Purwanti, Ranti Quraysin, Icin Rohayati Rohayati Salsabila Azmi Samsinar, Ade SAPUTRA, SARIPUDIN Silalahi, Suandi Suhandi Suhandi, Suhandi Sunaryo, Deni Surachman Surachman Tabroni Tiwuk Herawati Vidella Aulia Wahyu Widodo Yuliyanti, Putri YUSSI YUSSI - Zahra, Surti