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<![CDATA[Pemberdayaan Guru Cerdas Finansial Melalui Teknologi Informasi dalam Upaya Meningkatkan Portofolio Keuangan Keluarga di SMKN 26 Rawamangun Jakarta Timur ]]>
<![CDATA[Murdayanti, Yunika]]>;
<![CDATA[Hasanah, Nuramalia]]>;
<![CDATA[Muliasari, Indah]]>
<![CDATA[ Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 2 No. 2 (2018): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ Indexed) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta ]]>
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DOI: 10.21009/JPMM.002.2.06
<![CDATA[A good pattern of financial management will be very helpful in meeting the needs of life now and in the future. Financial intelligence is important for everyone. Therefore sufficient knowledge is needed. By understanding all existing financial and investment products, and mastering financial mathematics, someone can improve their financial intelligence. This method of community development is carried out at Vocational School 26 to improve financial literacy in generating computerized family financial reports. These activities consist of 1) understanding of financial literacy, 2) recording of a good family financial portfolio, 3) providing facilities and infrastructure through the procurement of equipment and practical materials, 4) mentoring in the form of consultation and guidance in making financial reports through information technology namely family financial applications. Conclusion of this community development activity is the participants have been able to increase knowledge about family financial management and the feedback given by the participants to the interest in the speaker and the material presented also positive enthusiasm by participating in discussion session.]]>
<![CDATA[Peningkatan Pemahaman Guru-Guru SMK melalui Pelatihan Akuntansi Pemerintah Guna Menyiapkan SDM Instansi Pemerintah ]]>
<![CDATA[Anggraini, Ratna]]>;
<![CDATA[Hasanah, Nuramalia]]>;
<![CDATA[Fauzi, Ahmad]]>;
<![CDATA[Utaminingtyas, Tri Hesti]]>
<![CDATA[ Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 2 No. 2 (2018): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ Indexed) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta ]]>
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DOI: 10.21009/JPMM.002.2.11
<![CDATA[The development of the implementation of financial accountability in government institutions, demands an increase in the number of human resources as executors of activities. Vocational secondary schools are government institutions that produce human resources that are ready to use are required to help fulfill these resources. Correspondingly, the government established a government accounting curriculum in vocational high schools in 2018. However, the constraints faced by vocational teachers in the accounting field, many still do not understand policy changes in government accounting, even though they are required to be able to teach government accounting subjects in the class. Responding to this, Jakarta State University as an educational institution is obliged to carry out community service to conduct training activities for vocational teachers in East Jakarta in an effort to increase the capacity to prepare government institutions for the government.]]>
<![CDATA[Peningkatan Kompetensi Guru SMK dalam Membentuk SDM yang Unggul di Institusi Pemerintahan ]]>
<![CDATA[Hasanah, Nuramalia]]>
<![CDATA[ Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol 3 No 2: Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Jakarta ]]>
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DOI: 10.21009/JPMM.003.2.12
<![CDATA[Pendidikan kejuruan ditujukan untuk memberikan tenaga terampil tngkat menengah. Kegiatan pengabdian masyarakat ini diharapkan mampu memberikan keterampilan bagi seluruh guru, terutama untuk mempersiapkan SDM berperan aktif dalam menghasilkan tenaga operator akuntansi untuk memenuhi kebutuhan tenaga administrasi pemerintah daerah dan desa. Peran aktif SMK berupa penambahan penyampaian materi kompetensi akuntansi pemerintah, sehingga lulusannya dapat terserap di pemerintah daerah dan desa. Metode pelaksanaan pengabdian ini dilakukan di SMKN 51 bekerja sama dengan TIM MGMP Jakarta Timur 2 guna meningkatkan pemahaman para guru terhadap siklus akuntansi pemerintah daerah sehingga dapat melakukan pencatatan keuangan dan pelaporan keuangan di instansi pemerintah. Kegiatan ini meliputi 1) pemahaman tentang anggaran pemerintah dan dokumen pendukungnya, 2) siklus akuntansi pemerintahan, 3) pencatatan dan pelaporan keuangan pemerintah daerah dan bahan praktik, 4) pencatatan dan pelaporan keuangan pemerintah daerah dan praktik pembuatan laporan keuangan desa. Pencapaian hasil kegiatan ini adalah 1) Para guru meningkat pemahamannya mengenai pengetahuan siklus akuntansi pemerintahana, 2) para guru memperoleh keterampilan dalam melakukan pencatatan keuangan dan pelaporan keuangan pemerintah daerah dan desa, 3) penguasaan penggunaan teknologi informasi dalam membuat laporan keuangan pemerintah daerah dan desa, 4) didukung penyediaan sarana dan prasarana kegiatan.]]>
<![CDATA[Pelatihan Keterampilan Dasar Penulisan Ilmiah dan Publikasi untuk Meningkatkan Kompetensi Penelitian ]]>
<![CDATA[Yusuf, Muhammad]]>;
<![CDATA[Pahala, Indra]]>;
<![CDATA[Ulupui, I Gusti Ketut Agung]]>;
<![CDATA[Muliasari, Indah]]>;
<![CDATA[Marsellisa]]>;
<![CDATA[Hasanah, Nuramalia]]>;
<![CDATA[R, Tresno Eka Jaya]]>;
<![CDATA[Sasmi, Aji Ahmadi]]>;
<![CDATA[Zairin, Gentiga Muhammad]]>
<![CDATA[ Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 6 No. 2 (2022): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta ]]>
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DOI: 10.21009/JPMM.006.2.12
<![CDATA[The purpose of community service is the achievement of the tri dharma of higher education by providing knowledge that can be applied by the community. This training aims to encourages the academic community to play an active role in research activities. By the theme of the event, this activity is also present to provide benefits in the form of education for both lecturers and students in preparing themselves to make a scientific journal. The Community Service Team held initial discussions with several lecturers from several universities that have cooperation with the Faculty of Economics, Jakarta State University such as YKPN Polytechnic University Yogyakarta, STABN Raden Wijaya Wonogiri, STIE Pertiwi, STIAB Jinarakkhita Lampung, Podomoro University, Dian Nusantara University, Gunung Swaadaya University. Teak. The partners discussed their desire to receive the Basic Skills Training for Scientific Writing and Publication to Improve Research Competence. The method used is qualitative with descriptive analysis techniques. This activity is carried out so that partners can have basic skills in writing scientific papers and publications in international journals. The result of training in writing articles and scientific publications is to improve the quality of research in universities that have an impact on society.]]>
<![CDATA[The Effect of Liquidity and Financial Distress on Tax Aggressiveness with Firm Size as The Moderating Variable ]]>
<![CDATA[Maulida, Feriyana]]>;
<![CDATA[Hasanah, Nuramalia]]>;
<![CDATA[Sariwulan, Tuty]]>
<![CDATA[ ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 2 No. 2 (2023): ITQAN: Journal of Islamic Economics, Management, and Finance ]]>
Publisher : <![CDATA[Itqanpreneurs Publishing, Yayasan Mitra Peduli Indonesia ]]>
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DOI: 10.57053/itqan.v2i2.20
<![CDATA[Tax aggressiveness is an act of tax planning to minimize the tax expense both legally (tax avoidance) and illegally (tax evasion). This study aims to analyze the effect of liquidity and financial distress on tax aggressiveness with firm size as the moderating variable. The analysis used multiple linear regression (MLR) and moderate regression analysis (MRA). The population in this study is represented by state-owned enterprises (BUMN) and companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling technique of this study was using a purposive sampling technique. The results show that liquidity negatively and significantly affected tax aggressiveness. Financial distress had a positive and significant effect on tax aggressiveness. Firm size did not affect tax aggressiveness. Firm size can moderate the effect of liquidity on tax aggressiveness, and firm size cannot moderate the effect of financial distress on tax aggressiveness.]]>
<![CDATA[Pengaruh Likuiditas dan Financial Distress terhadap Agresivitas Pajak dengan Firm Size sebagai variabel Moderasi pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia tahun 2018-2020 ]]>
<![CDATA[Feriyana, Feriyana Maulida]]>;
<![CDATA[Hasanah, Nuramalia]]>;
<![CDATA[Sariwulan , Tuty]]>
<![CDATA[ Jurnal Wahana Akuntansi Vol 18 No 1 (2023): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/10.21009/wahana.18.012
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, financial distress dan firm size terhadap agresivitas pajak yang dimoderasi oleh firm size. Penelitian ini menggunakan data sekunder yaitu laporan tahunan perusahaan Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Total sampel yang digunakan terdiri dari 45 data yang dianalisis menggunakan analisis regresi linear berganda dan analisis regresi moderasi menggunakan Statistical Program for Social Science (SPSS) versi 26. Hasil menunjukan bahwa secara parsial, likuiditas berpengaruh negatif signifikan terhadap agresivitas pajak, financial distress berpengaruh positif signifikan terhadap agresivitas pajak dan firm size tidak memiliki pengaruh yang signifikan terhadap agresivitas pajak. Dalam hal moderasi, hasil membuktikan bahwa firm size mampu memoderasi pengaruh likuiditas terhadap agresivitas pajak dan firm size tidak mampu memoderasi pengaruh financial distress terhadap agresivitas pajak.]]>
<![CDATA[Legalitas dan Akuntabilitas Keuangan Lembaga Filantropi dalam Keuangan Sosial Islam ]]>
<![CDATA[Hasanah, Nuramalia]]>;
<![CDATA[Ilham, Mochammad Fajar]]>;
<![CDATA[Muhammad]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 2 (2023): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/Wahana.18.025
<![CDATA[The practice of Islamic philanthropy that is rooted in the traditions of Indonesian society in the form of zakat, infaq, shadaqoh and waqf (ZISWAF) is growing, mainly due to the widening gap between rich and poor people and various natural disasters that come one after another. The role of the institution philanthropists Islam and the institution of amil zakat (LAZ) help many people who need help. The role of Islamic philanthropic institutions with the collection and allocation of zakat, infaq, sadaqah, and waqf (ZISWAF) funds provides benefits to the wider community in the economic development of the Ummah. This study aims to describe financial accountability for the management of funds of Islamic philanthropic institutions in the economic development of the Ummah. The data used in this study is secondary data obtained from the website of Indonesian philanthropic institutions. A total of 5 samples registered on the website of Indonesian religious philanthropic institutions. This study used quantitative methods using descriptive analysis. The results obtained were the Accountability of 5 philanthropic institutions that were sampled in the good category based on the results of indicators of accessibility and availability of financial statements. This research is useful for academics, philanthropic institutions and government]]>
<![CDATA[Pengaruh umur perusahaan, profitabilitas, dan thin capitalization terhadap tax avoidance ]]>
<![CDATA[Putri, Yadiva Nicauri Herning]]>;
<![CDATA[Hasanah, Nuramalia]]>;
<![CDATA[Nasution, Hafifah]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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<![CDATA[One of the burdens that is considered to be a consideration for companies to minimize is the tax burden. This study investigates the effect of company age, profitability, and thin capitalization on tax avoidance practices. Conducted on consumer non-cyclicals sector companies listed on the IDX (2020-2022). Purposive sampling technique with this type of quantitative resulted in 125 observations after excluding outlier data. Analysis using multiple linear regression. The results show that only profitability has a significant effect on tax avoidance. Company age and thin capitalization are not significant in this company context. The discovery can contribute to a deeper comprehension of the various factors that shape tax avoidance practices within the industry. These findings underscores the significance of taking into account key factors such as company age, profitability, and thin capitalization when formulating effective tax strategies. By gaining a deeper understanding of the intricate connection between these factors and tax avoidance practices, it becomes possible to enhance tax compliance measures and address any vulnerabilities or gaps in existing tax regulations.]]>
<![CDATA[The Effect of Tax Awarness, Tax Sanctions, Quality of Tax Services, and Level of Education on Taxpayer's Motivation to Fulfill its Obligations ]]>
<![CDATA[Erling, Gorajodi]]>;
<![CDATA[Hasanah, Nuramalia]]>;
<![CDATA[Muliasari, Indah]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0301.04
<![CDATA[This purpose of this research is to know the effect of taxpayers awareness, tax sanctions, tax service quality, and education level to the motivation of personal taxpayers in fulfilling tax obligations. The sample of this research came from of 100 correspondences who are all registered as individual taxpayers in Pasar Rebo Tax Office. Sampling using accidental sampling with a significance level uses is 0.05. Based on the results of the study shows that taxpayers awareness has a positive effect on the motivation of personal taxpayers in fulfilling tax obligations, tax santions has a positive effect on the motivation of personal taxpayers in fulfiling tax obligations, tax service quality has a positive effect on the motivation of personal taxpayers in fulfilling tax oblogations, and education level effect on the motivation of personal taxpayers in fulfilling tax obligations.]]>
<![CDATA[The Effect of Competency And Locus of Control On Accounting Student's Jobreadiness ]]>
<![CDATA[Ratal, Muhammad Ratal]]>;
<![CDATA[Hasanah, Nuramalia]]>;
<![CDATA[Zakaria, Adam]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0301.07
<![CDATA[This study examined the impact of accounting students' ethical competence, knowledge competence, ability competence, relationship competence, analytical competence, and locus of control on their job-readiness. This study utilizes primary data in the form of a questionnaire distributed to accounting students in the UNJ Faculty of Economics. This study's population consisted of undergraduate accounting students who were eligible to enrollin thesis courses and were still participating in odd semester lectures for the academic year 2021/22. This study's sample selection employed a technique of purposive sampling and yielded a study sample of 100 respondents. This research employs quantitative methods. Descriptive statistical analysis and multiple linear regression analysis are used for analysis. This study's findings indicate that ethical competence, knowledge competence, ability competence, relationship competence, and locus of control positively influence accounting students' job-readiness. Meanwhile, analytical ability has no bearing on accounting students' work readiness.]]>
