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All Journal Moneter : Jurnal Akuntansi dan Keuangan Dinamisia: Jurnal Pengabdian Kepada Masyarakat JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Jurnal Kajian Ilmiah Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Akuntansi dan Sistem Informasi
Pratiwi Nila Sari
Fakultas Ekonomi Dan Bisnis; Universitas Bhayangkara Jakarta Raya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PENGGUNAAN TEKNOLOGI DAN PENERAPAN E-COMMERCE TERHADAP PENINGKATAN PENJUALAN UMKM DI MASA PANDEMI COVID-19 Pratiwi Nila Sari
Jurnal Ilmiah Akuntansi dan Manajemen Vol 19 No 1 (2023): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jiam.v19i1.1673

Abstract

The purpose of this study was to determine the influence of the use of technology and the application of e-commerce to the increase in sales of MSMEs during the Covid-19 pandemic in Bekasi Regency. The data analysis methods used in the study were 1) data quality test consisting of Validity test and Reality test, 2) Classical Assumption Test consisting of Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test, 3) Multiple Linear Regression Test, 4 ) Hypothesis Testing which consists of Coefficient of Determination Test (R2), Simultaneous Test (F Test), and Partial Test (t Test). The results showed that the use of technology individually/partially had no effect on increasing sales of MSMEs in Bekasi Regency. While the results of the application of e-commerce individually / partially affect the increase in sales of MSMEs in Bekasi Regency. For the third hypothesis, it is proven that the use of technology and the application of e-commerce together has an effect on increasing sales of MSMEs in Bekasi Regency.
The Influence of Price Perception and Trust on Purchasing Intention of Women’s Care at E-commerce Haryudi Anas; Pratiwi Nilasari; Rini Wijayaningsih; Andrian
East Asian Journal of Multidisciplinary Research Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i7.5082

Abstract

English This study aims to determine how much influence the perception of price and trust have on the intention to buy cosmetics at Shopee. This research is quantitative, using the T-test and F-test with a significance level of 5%. The sampling technique uses the Slovin formula to select 169 respondents. According to the results of testing the hypothesis in this study using the T-test, the price perception variable on buying interest has a T-count value of 5.104 greater than the T-table value of 1.974, so it can be said that the price perception variable has a significant influence on buying interest. The T-test variable of trust in buying interest has a t-count value of 14.116, which is greater than the T-table of 1.974, so it can be said that the trust variable has a significant influence on buying interest. Meanwhile, the results of the F-test showed that there was a positive influence of perceived price and trust on purchase intention, with an F-value of 218.139 and an F-table of 3.05. It can be concluded that perceived price and trust simultaneously had an effect on purchase intention.
Penerapan Sistem Coretax, Pemahaman Perpajakan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Muhammad Rasyid Ridha Widiantono; Tri Widyastuti; Pratiwi Nila Sari
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 3 (2026): Edisi: April-Juni
Publisher : Pustaka Bangsa Indonesia

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Abstract

Pemahaman Perpajakan, Sanksi Perpajakan, dan Penerapaan Sistem Coretax terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kota Bekasi, penelitian ini bertujuan untuk menganalisis pengaruh pemahaman perpajakan, sanksi perpajakan, dan penerapan sistem Coretax terhadap kepatuhan wajib pajak orang pribadi di Kota Bekasi. Penelitian menggunakan metode kuantitatif dengan teknik purposive sampling dan melibatkan 143 responden. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan metode Partial Least Square-Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS 4.0. Metode analisis yang digunakan yaitu uji statistik, uji deskriptif, outer model, inner model dan uji hipotesis. Hasil penelitian menunjukkan bahwa pemahaman perpajakan, sanksi perpajakan, dan penerapan sistem Coretax berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi di Kota Bekasi.
Pengaruh Corporate Social Responsibility dan Ukuran Perusahaan terhadap Tax Avoidance dengan Return On Assets sebagai Pemoderasi Khalisa Fahira; Tutty Nuryati; Pratiwi Nila Sari
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 3 (2026): Agustus: Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v5i3.6597

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) and firm size on tax avoidance, with Return on Assets (ROA) serving as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of 33 companies with a total of 132 observations selected through purposive sampling. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The results indicate that: (1) CSR has a negative effect on tax avoidance; (2) firm size has a negative effect on tax avoidance; (3) ROA moderates the effect of CSR on tax avoidance by strengthening the relationship; and (4) ROA does not moderate the effect of firm size on tax avoidance. These findings indicate that companies with stronger CSR implementation and larger firm size tend to engage in lower tax avoidance. Furthermore, profitability, as measured by ROA, strengthens the relationship between CSR and tax avoidance but does not significantly influence the relationship between firm size and tax avoidance, providing additional evidence on the role of profitability in corporate tax behavior.
Co-Authors Adelina Suryati Alifia Rizky Zalfa Ananda Pravista Dewi Andrian Andrian Andrian Andrian Beti Nurbaiti Cahyadi Husada Cahyadi Husadha Deden Tarmidi Dewi Alfa Linda Eka Lala Sari Endah Prawesti Ningrum Ery Teguh Prasetyo Fiona Kristy Garin Pratiwi Solihati Haryudi Anas Hasanuddin Hasanuddin Istianingsih Sastrodiharjo, Istianingsih Khalisa Fahira Magdalena Belinda Eduard Maidani, Maidani Mugiarso Muhammad Rasyid Ridha Widiantono Nella Ameliana Putri Nuryati, Tutty Putra, Christophorus Indra Wahyu Raden A Harianto Raden Achmad Haryanto Ryan Ali Artofkh Sekar Intan Octavianingrum Tri Widyastuti Wijayaningsih, Rini Yoganingsih, Tutiek