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All Journal Kinerja E-Dimas: Jurnal Pengabdian kepada Masyarakat Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Bisnis dan Akuntansi Aksara: Jurnal Ilmu Pendidikan Nonformal Sosio-Didaktika: Social Science Education Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Penelitian Pendidikan Indonesia Jurnal Manajemen Maranatha
Nunik Lestari Dewi
Fakultas Ekonomi, Universitas Kristen Maranatha
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analysis of Using e-Filing with The Implementation of Theory of Planned Behavior Lingga, Ita Salsalina; Eddy, Endah Purnama Sari; Dewi, Nunik Lestari; Saputra, Clairine Agelica Riona
KINERJA Vol 25, No 2 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i2.4657

Abstract

AbstractThis study aims to examine the impact of taxpayer’s intention toward using e-filing on actual e-filing usage. This research model based on theory of planned behavior that analyze behavioral attitude, subjective norm and perceived behavioral control as factors that affect taxpayer’s intention toward using e-filling and its impact on actual e-filling usage. Analysis of data uses Partial Least Square of Structural Equation Modeling (PLS SEM). Unit of analysis in this research are accounting lecturers from several universities in Indonesia. A total of 211 lecturers as an individual taxpayer responded to the survey using questionnaires. The result findings prove that attitude toward using e-filing, subjective norm, and perceived behavioral control significantly influence taxpayer’s intention to use e-filing and in the end it will give an impact on actual e-filing usage. Keywords  theory of planned behavior, intention toward using e-filing, subjective norm, perceived behavioral control, actual e-filing usage.
AN ANALYSIS OF DIFFERENCES IN THE PERFORMANCE OF REGIONAL GOVERNMENTS BASED ON ENTREPRENEURIAL AND NON-ENTREPRENEURIAL BACKGROUNDS Dewi, Nunik Lestari; Sinuraya, Candra; Lingga, Ita Salsalina; Meiliana, Yohana

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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1706

Abstract

Kinerja pemerintah selalu menjadi sorotan masyarakat. Siapapun dan apapun latar belakangpemimpinnya, masyarakat selalu menuntut pemerintah untuk memiliki kinerja yang baik,transparan dan akuntabel. Penelitian ini memiliki tujuan untuk menggambarkan kinerjapemerintah daerah serta untuk mengetahui perbedaan kinerja pemerintah daerah yangdipimpin kepala daerah berlatar belakang entrepreneur dan non entrepreneur dilihat dariberbagai indikator pertumbahan ekonomi (seperti Pendapatan Asli Daerah dan ProdukDomestik Regional Bruto) dan indikator sosial (seperti tingkat kemiskinan, tingkatpengangguran, dan Indeks Pembangunan Manusia). Penelitian dilakukan denganmenggunakan sampel terbatas yaitu pada kepala daerah yang ada di Pulau Jawa yangmengikuti Pilkada serentak putaran pertama dan kedua yaitu tahun 2015 dan 2017,dikarenakan banyak diikuti calon pemimpin berlatar belakang pengusaha. Data yangdigunakan yaitu data rata-rata pertumbuhan ekonomi dan sosial seperti rata-rata PAD,PDRB, tingkat kemiskinan, pengangguran dan IPM. Metode pemilihan sampel yangdigunakan dalam penelitian ini yaitu purposive sampling dengan kriteria judgement. Teknikpengambilan data menggunakan teknik pengumpulan data arsip. Metode analisis datadalam penelitian ini menggunakan uji deskriptif dan uji beda. Hasil penelitian menunjukkanbahwa terdapat 23 kepala daerah terpilih yang berlatar belakang entrepreneur dan 36kepala daerah terpilih yang berlatar belakang non entrepreneur. Hampir semua daerahmengalami kenaikan dan penurunan PAD ditahun yang sama, untuk PDRB semua daerahmengalami peningkatan setiap tahun, untuk tingkat kemiskinan hampir semua daerahmengalami penurunan jumlah penduduk miskin, untuk tingkat pengangguran lebih fluktuatifada daerah mengalami kenaikan dan ada yang mengalami penurunan presentasepengangguran tidak bergantung kepada latar belakang kepala daerah, dan untuk indekspembangunan manusia di daerah pulau jawa setiap tahun selalu meningkat. Hasil penelitianjuga menunjukkan tidak terdapat perbedaan kinerja kepala daerah berlatar belakangentrepreneur dan non entrepreneur dilihat dari capaian PAD, PDRB, tingkat kemiskinan,tingkat pengangguran, dan IPM.
Memahami Dunia Investasi: Tren dan Peluang Investasi Masa Kini Christy, Yunita; Debbianita, Debbianita; Dewi, Nunik Lestari
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 10, No 1 (2024): January 2024
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.10.1.145-152.2024

Abstract

Seiring dengan peningkatan akses informasi dan pendidikan keuangan, banyak orang sekarang cenderung memiliki pemahaman yang lebih baik tentang berbagai pilihan investasi dan strategi keuangan yang dapat mereka ambil. Walaupun demikian, masih saja bagi sebagian orang, investasi adalah hal yang paling dihindari. Untuk mengatasi ketidaknyamanan atau kesulitan tersebut, pendekatan yang baik adalah menyediakan pendidikan keuangan yang mudah dimengerti dan memberikan dukungan untuk membimbing mereka melalui proses investasi. Berdasarkan permasalahan tersebut, dosen-dosen Fakultas Bisnis Universitas Kristen Marantha bersama dengan para mahasiswa akan memperkenalkan, mengedukasi atau memberikan nasihat dan rekomendasi yang dapat membantu meningkatkan pemahaman dan kenyamanan mereka terhadap investasi. Pengabdian masyarakat ini secara khusus dilakukan kepada Jemaat Gereja Kristen Pasundan Cicalengka menggunakan media StockLab. Melalui edukasi ini para jemaat GKP Cicalengka dapat berhati-hati dalam melakukan investasi agar tidak terjebak dalam investasi illegal.
The impact of hallyu (korean wave) on academic performance and learning burnout in accounting students Hidayat, Vinny Stephanie; Dewi, Nunik Lestari; Candra, Anastasya Regina
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 11, No 2 (2025): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020254727

Abstract

This study aims to analyze whether there is an influence of Hallyu on students' Academic Performance, in addition to that the dominant influence of Hallyu on Academic Performance, whether it has a positive or negative effect. Regarding the effect of Hallyu on academic performance the findings of several earlier studies vary. This study uses respondents from the current era in an effort to boost the value and knowledge associated with the research findings. This study uses descriptive & exploratory methods and hypothesis testing using regression analysis. University Students in the accounting study program and master's program in accounting for the 2020–2023 batch at one of the private universities in Bandung make up the study's population. The respondents have completed tax-related courses, such as international tax, tax planning, and taxation. The number of students in the research sample was 137. Surveys were distributed in order to gather data. The results of the study showed that Hallyu has a positive effect on student academic performance. Hallyu is able to reduce academic burnout in learning, thereby increasing student enthusiasm in learning/undergoing lecture activities. The results of the interviews with the respondents and the T-Test's significance value, which is less than 0.05, demonstrate this.This research can be used as a reference for academics to consider including Hallyu elements (including K-Drama and K-Pop in course materials used in the teaching and learning process in the classroom, for example in case studies regarding tax accounting, international tax, dan tax planning) to increase student interest in attending lectures, so that it is expected to improve student academic performance. This study specifically analyzes whether Hallyu can overcome learning burnout in students, or whether it only takes up study time and reduces students' academic performance.
HOW DO GOVERNMENT DIGITAL CONTENT, THEORY OF PLANNED BEHAVIOUR, AND TAX AWARENESS AFFECT TAX COMPLIANCE? Hidayat, Vinny Stephanie; Dewi, Nunik Lestari; Gunawan, Johanes Felix
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/2pr02333

Abstract

In the digital era, the utilization of technology by the government is crucial in improving tax compliance, especially for the younger generation as prospective taxpayers. This study examines the effect of tax digital content disseminated through the official social media of the Directorate General of Taxes on students' attitudes, subjective norms, perceived behavioral control, tax awareness, and tax compliance. The Theory of Planned Behavior approach is used as a theoretical basis to analyze changes in tax behavior. The research also examines the factors that attract students' attention to the digital content, by considering the attention span aspect. The sample in this study were active accounting students at one of the universities in Bandung City, who were selected through purposive sampling method. The method used is descriptive and explanatory research, with hypothesis testing using the PLS-SEM test. The novelty of this study lies in the integration of government digital content analysis with a behavioral psychology approach as well as attention to the attentional aspects of young audiences, which have not been widely discussed in previous tax compliance studies. This study found a positive relationship between government social media usage and elements of theory of planned behavior, tax awareness, and tax compliance. The results of this study provide practical implications for the government in designing more effective and sustainable digital communication strategies to increase young people's tax awareness and compliance.
PENGELOLAAN KEUANGAN DANA DESA DI KECAMATAN TAROGONG KALER Dewi, Nunik Lestari; Handayani, Rini; Jovita, Gabriella Alodia
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4713

Abstract

The current village performance is supported by government policies related to the transfer of village funds, which aim to strengthen the quality of fiscal decentralization. Various infrastructure outputs produced from village funds are very beneficial for the survival of village communities. This article will discuss the financial management of village funds through planning, implementation, administration, reporting, and accountability activities. A case study in Tarogong Kaler District, Garut Regency. Descriptive research was carried out with questionnaire aids. The results show that villages in Tarogong Kaler District, Garut Regency, have implemented financial management of village funds in accordance with Permendagri Number 20 of 2018 and have fulfilled the principles of participation, accountability, and transparency.
Pengaruh sistem pengendalian internal dan budaya organisasi terhadap kualitas pelayanan publik berkelanjutan Dewi, Nunik Lestari; Gunawan, Yuliana; Mangunsong, Soddin; Meiliana, Yohana
Jurnal Manajemen Maranatha Vol 20 No 2 (2021): Jurnal Manajemen Maranatha
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jmm.v20i2.3024

Abstract

Founder and central leaders of policymakers and development in the health sector said several obstacles must be addressed in the health service system, one of which is the low level of hospital services in Indonesia. The health service system in Indonesia still needs to be improved by the government, both in terms of equity, regulation, and system integration. To achieve the goals of sustainable health services, it is necessary to implement an integrated system (internal control system) in the hospital. An effective internal control system can anticipate various environmental changes that occur quickly, increase operational effectiveness and efficiency, and anticipate law violations. To improve the quality of sustainable health services, apart from implementing an internal control system, hospitals also need to carry out various innovations to provide changes in the bureaucratic climate. Innovations are carried out based on learning on all processes that have been carried out by the hospital. Therefore, the objective to be achieved in this study is to determine the effect of internal control systems and organizational culture (innovation and learning culture) on the quality of sustainable public services at BLUD RSUD dr. Slamet, Garut Regency. The data was collected using a survey method using a questionnaire. Data were analyzed using multiple regression methods. The results showed no influence on the internal control system on the quality of sustainable public services, but there was an influence of organizational culture on the quality of sustainable public services.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA KARYAWAN BUMN DI KOTA BANDUNG DENGAN ORGANIZATIONAL CITIZENSHIP BEHAVIOUR SEBAGAI VARIABEL MODERASI (Studi PT. Kimia Farma (Persero) Tbk dan PT. Bio Farma (Persero) Dewi, Nunik Lestari; Gunawan, Yuliana; Vira, Selma Aghnia
Sosio-Didaktika: Social Science Education Journal Vol. 5 No. 1 (2018)
Publisher : Sosio-Didaktika: Social Science Education Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sd.v1i1.10063

Abstract

This study aims to determine the effect of Transformational Leadership on Employee Performance of BUMN in Bandung City with Organizational Citizenship Behavior as a Moderation Variable. Researchers want to demonstrate the ability of moderating variables (Organizational Citizenship Behavior) that can strengthen or weaken the independent variable causal relationship (transformational leadership) to the dependent variable (performance of BUMN employees). Data was taken from two state-owned companies in the city of Bandung, namely PT. Kimia Farma (Persero) Tbk and PT. Bio Farma (Persero) because these two SOEs received BPEA awards in 2017 with the Good Performance category. Data collection techniques using questionnaires. Data analysis method used in this research is Moderated Regression Analysis (MRA). The results showed that there was an effect of transformational leadership on the performance of BUMN employees in Bandung City by 5.9%. There is also the influence of transformational leadership and Organizational Citizenship Behavior on the performance of BUMN employees in Bandung City by 37.7%. In addition there is an influence of transformational leadership on the performance of BUMN employees in Bandung City with Organizational Citizenship Behavior as a moderating variable of 37.8%, this shows that with the existence of Organizational Citizenship Behavior as a moderating variable, the influence of transformational leadership on the performance of BUMN employees in the City of Bandung to increase from 5.9% to 37.8% increasing by 31.9%.Keywords: Transformational Leadership, Organizational Citizenship Behavior, BUMN Employee Performance.
The impact of hallyu (korean wave) on academic performance and learning burnout in accounting students Hidayat, Vinny Stephanie; Dewi, Nunik Lestari; Candra, Anastasya Regina
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 11 No. 2 (2025): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020254727

Abstract

This study aims to analyze whether there is an influence of Hallyu on students' Academic Performance, in addition to that the dominant influence of Hallyu on Academic Performance, whether it has a positive or negative effect. Regarding the effect of Hallyu on academic performance the findings of several earlier studies vary. This study uses respondents from the current era in an effort to boost the value and knowledge associated with the research findings. This study uses descriptive & exploratory methods and hypothesis testing using regression analysis. University Students in the accounting study program and master's program in accounting for the 2020–2023 batch at one of the private universities in Bandung make up the study's population. The respondents have completed tax-related courses, such as international tax, tax planning, and taxation. The number of students in the research sample was 137. Surveys were distributed in order to gather data. The results of the study showed that Hallyu has a positive effect on student academic performance. Hallyu is able to reduce academic burnout in learning, thereby increasing student enthusiasm in learning/undergoing lecture activities. The results of the interviews with the respondents and the T-Test's significance value, which is less than 0.05, demonstrate this.This research can be used as a reference for academics to consider including Hallyu elements (including K-Drama and K-Pop in course materials used in the teaching and learning process in the classroom, for example in case studies regarding tax accounting, international tax, dan tax planning) to increase student interest in attending lectures, so that it is expected to improve student academic performance. This study specifically analyzes whether Hallyu can overcome learning burnout in students, or whether it only takes up study time and reduces students' academic performance.
Training on the Creation and Digitalization of Financial Reports for the Success of MSMEs in the Future Hidayat, Vinny Stephanie; Oktavianti, Oktavianti; Angela, Aurora; Tjun, Lauw Tjun; Marpaung, Elyzabet Indrawati; Dewi, Nunik Lestari
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 15, No 4 (2024): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v15i4.20815

Abstract

Giving MSMEs sufficient knowledge about the kinds of financial statements they might utilize to support their operations is the aim of this community service. This program also aims to teach MSMEs how to create financial reports and how to use Microsoft Excel to digitize them. On November 5, 2024, this training took place in Jatiendah Village. Case studies and training are the techniques employed in this community service project. Prior to working on comprehensive sample questions for the financial statement preparation process and doing discussion sessions (questions and answers), the speaker first provided information about MSME financial statements. The facilitator remains by the participants' side as they complete the practice questions. After completing this training, it can be said that participants have a sufficient understanding of the different kinds of financial statements, the steps involved in creating financial statements from start to finish, and how to convert manual financial statement recording in books to digital financial statement recording in Microsoft Excel. In summary, this training has been successful in improving participants' comprehension of fundamental accounting principles and the creation and digitization of financial statements. The 10% rise in post test scores above pre test results illustrates this.
Co-Authors Aurora Angela Candra Sinuraya Candra, Anastasya Regina Debbianita Eddy, Endah Purnama Sari Elyzabet Indrawati Marpaung Gunawan, Johanes Felix Ita Salsalina Lingga Jovita, Gabriella Alodia Kambono, Herman Kristiawan, Allen Lauw Tjun Tjun Meiliana, Yohana Monalisa, Yani Oktavianti Oktavianti Prayogo, Enny Rini Handayani Saputra, Clairine Agelica Riona Soddin Mangunsong Tan Kwang En Vinny Stephanie Hidayat Vira, Selma Aghnia Vira, Selma Aghnia Wijaya, I Nyoman Agus Yuliana Gunawan Yunita Christy