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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Pendidikan Ekonomi & Bisnis Jurnal Ilmiah Wahana Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Jurnal Revenue : Jurnal Ilmiah Akuntansi Rahmatan Lil’alamin Journal of Community Services (RLA) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) ITQAN: Journal of Islamic Economics, Management, and Finance Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Economics, Assets, and Evaluation Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Environmental Economics and Sustainability Jurnal Akuntansi, Perpajakan dan Auditing
Nuramalia Hasanah
Universitas Negeri Jakarta
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Restaurant Taxpayer Compliance: The Role of Social Relations and Tax Sanctions Indra Pahala; Nuramalia Hasanah; Athmad Eka Prayoga; Ayatulloh Michael Musyaffi
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol 10 No 1 (2022): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, State University of Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.010.1.5

Abstract

Restaurant tax is one type of state income that can strengthen economic stability. However, due to the economic crisis due to the pandemic, the target for restaurant tax revenues is not optimal. The purpose of this study aims to examine the impact of social relationships and feed sanctions on mandated tax compliance. This research targets restaurant taxpayers who have been registered at Regional Revenue Office (Bapenda) DKI as many as 50 taxpayers with a sample selection technique using accidental sampling. The sample involved in this study is restaurant taxpayers registered with the DKI Jakarta Bapenda using accidental sampling with 50 restaurant taxpayers. The data collected was then analyzed by multiple regression and processed using SPSS. Hypotheses testing has established that tax audits, regulatory comprehension, and tax sanctions all have a favorable effect on restaurant taxpayer compliance. The social relation variable does not affect restaurant taxpayer compliance. The higher and stricter the tax sanctions, the higher the compliance of restaurant taxpayers. Tax sanctions are used to ensure that taxpayers adhere to restaurant tax payment requirements. Thus, taxpayers will be informed if they are subject to tax penalties for violating and failing to comply with their tax duties.
FACTORS AFFECTING INVESTMENT INTERST IN THE CAPITAL MARKET IN GENERATION Z AND MILENNIALS Hervianti, Fazalika Alfitri; Musyaffi, Ayatulloh Michael; Hasanah, Nuramalia
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 3 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v3i3.4421

Abstract

This study examines how Financial Literacy, Financial Inclusion, and Risk Perception affect investment interest in the capital market among Generation Z and Millennials. It highlights that while these groups are increasingly interested in investing, they face challenges due to low financial literacy and risks of fraud. Using a quantitative survey approach and analyzing data with SmartPLS, the findings reveal a strong influence of the three factors on investment interest. The study builds on the Theory of Planned Behavior (TPB) and suggests further research could investigate additional factors like social influence, macroeconomic conditions, and fintech.
FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS BANK KONVESIONAL PERIODE 2019-2023 DIBURSA EFEK INDONESIA Aminah, Siti; Zakaria, Adam; Hasanah, Nuramalia
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 3 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

Penelitian ini bertujuan menguji dan menganalisis faktor-faktor yang memengaruhi profitabilitas bank konvensional di Indonesia. Penelitian dilakukan dengan menggunakan metode non-probability sampling melalui purposive sampling, menggunakan data sekunder berupa laporan keuangan bank konvensional periode 2019-2023. Dari total 47 bank dalam populasi, diperoleh 28 bank sebagai sampel valid. Teknik analisis data menggunakan regresi linear berganda dengan data panel melalui Software Eviews 13.Hasil penelitian menunjukkan bahwa: (1) Non Performing Loan (NPL) berpengaruh negatif signifikan terhadap Return on Assets (ROA); (2) Net Interest Margin (NIM) berpengaruh negatif signifikan terhadap ROA; (3) Biaya Operasional terhadap Pendapatan Operasional (BOPO) berpengaruh negatif signifikan terhadap ROA; (4) Capital Adequacy Ratio (CAR) tidak berpengaruh signifikan terhadap ROA; dan (5) Loan to Deposit Ratio (LDR) tidak berpengaruh signifikan terhadap ROA.Penelitian menyimpulkan bahwa profitabilitas bank lebih ditentukan oleh kualitas manajemen dalam pengelolaan risiko kredit, efektivitas margin bunga, dan efisiensi operasional dibandingkan dengan besarnya modal atau tingkat penyaluran kredit.
Empowering Women Entrepreneurs' Good Health and Well-Being through Education and Access to Quality Healthcare Agustin Pratama Sari, Dewi; Firdausi Rachmadania, Rizki; Iranto, Dicky; Hasanah, Nuramalia; Takidah, Erika; Aminah, Hania; Ikhwan, Muhammad; Al Finsih, Muhamad; Jofarhan, Muhammad; Hidayat, Nur
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 8 No. 2 (2024): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)

Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.008.2.11

Abstract

Nowadays, business opportunities are wide open, including for women who are usually marginalized. Being a female entrepreneur certainly has its own challenges. The challenges will be even greater if women also act as wives and mothers. PPUMI Women's community, often face the problems that women with multiple roles have difficulty finding balance in dividing their time between work, family and themselves. Often their mental and physical health is disturbed. In fact, to increase one's capabilities so that one can carry out tasks with various roles carried out in social life, awareness is needed to care for and maintain one's own sanity. Therefore, the UNJ Community Service team aims to holding seminars and online consultations regarding women's empowerment so that they can grow their mental and mental capacity in balancing multiple or more roles in social life in society. The invited speakers are expert speakers who have experienced similar problems but have succeeded in growing their capacity and ability to deal with them with total number of participants are more than 30. We hope that the target partners for this community service can experience the same thing and continue to grow.
Pengaruh Leverage dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening pada Perusahaan Industri Dasar dan Kimia Aditya, Ilham; Hasanah, Nuramalia; Mardi; Armeliza, Diah
Jurnal Ilmiah Wahana Akuntansi Vol. 16 No. 2 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.021

Abstract

Firm value can be influenced by various factors, namely leverage, firm size and profitability. In addition, profitability in this study acts as a variable that mediates leverage and firm size on firm value. The purpose of this study was to determine the effect of leverage and firm size on firm value with profitability as an intervening variable. The unit of analysis is the basic and chemical industry companies listed on the IDX 2016-2019. The research method used is non-participant observation method. The research population is 60 companies. The sample is 31 companies with a total of 124 sample data with purposive sampling as a sampling technique. Data analysis using path analysis and using SPSS 25 application. Based on the results of the study, it was obtained that leverage, firm size, profitability had a significant positive effect on firm value. Leverage has a significant negative effect on profitability. Firm size has a significant positive effect on profitability. Profitability is able to mediate the relationship between leverage and firm value, but profitability is not able to mediate the relationship between firm size and firm value.
PERAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI ANTARA FINANCIAL DISTRESS, PROFITABILITAS DAN CORPORATE SOCIAL RESPOSIBILITY (CSR) TERHADAP MANAJEMEN LABA Cahyani, Regina; Hasanah, Nuramalia; Handarini, Dwi
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 4 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i4.11226

Abstract

This study aims to examine and analyze the impact of financial distress disclosure, profitability, and corporate social responsibility (CSR) on firm value, as well as to investigate the role of managerial ownership in moderating these relationships. This research uses a quantitative method with secondary data in the form of annual and sustainability reports from property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 - 2023, with a total of 22 samples and 66 data observations. The analysis used in this study includes descriptive statistical analysis, panel data regression analysis, and moderated regression analysis (MRA) with the help of Eviews 13 software. The research results indicate that financial distress and profitability significantly affect earnings management, while CSR has no effect. In addition, managerial ownership does not moderate the relationship between financial distress, profitability, and CSR on earnings management. These findings suggest that companies tend to manipulate earnings to maintain a positive image, while managerial ownership is not always effective in reducing agency conflicts during financial difficulties. This study provides insights for investors and managers in understanding the factors that influence earnings management practices. Keywords: earnings management, financial distress, profitability, corporate social responsibility, managerial ownership.
Strategi Penerimaan PBB Kota Jakarta Timur dan Kontribusinya Terhadap PBB DKI Jakarta Khoirunnisa; Jaya, Tresno Eka; Hasanah, Nuramalia
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.08

Abstract

Pemungutan pajak di indonesia saat ini dipecah menjadi dua, yakni pajak pusat dan pajak daerah. Hal ini dilakukan untuk mencegah adanya pajak yang berat sebelah pada pemerintah pusat serta menyebabkan ketimpangan pada kekuatan pajak daerah. Penelitian ini berjutuan untuk mengetahui strategi yang dilakukan oleh BAPENDA dalam meningkatkan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) serta kontribusinya terhadap penerimaan PBB-P2 di DKI Jakarta. Jenis penelitian yang digunakan yakni penelitian kualitatif deskriptif, dengan menggunakan data primer berupa wawancara secara langsung kepada petugas pajak BAPENDA DKI Jakarta sub bidang pendapatan 1 serta petugas pajak unit pelayanan pemungatan pajak daerah dan data sekunder. Hasil penelitian menunjukkan Tingkat kontribusi PBB-P2 untuk Kota Administrasi Jakarta Timur mengalami kenaikan yang fluktuatif dengan tingkat kenaikan penerimaan yang berbeda dan tidak beraturan.
Pengaruh Modal Intelektual, Penghindaran Pajak, dan Profitabilitas terhadap Nilai Perusahaan di Sektor Energi Bursa Efek Indonesia Naufal, Ahmad; Musyaffi, Ayattulloh Michael; Hasanah, Nuramalia
Journal of Economics, Assets, and Evaluation Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v2i3.592

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Modal Intelektual, Penghindaran Pajak, dan Profitabilitas terhadap Nilai Perusahaan. Penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa laporan tahunan perusahaan. Populasi penelitian ini terdiri dari perusahaan yang termasuk dalam Sektor Energi Bursa Efek Indonesia 2021-2023 dengan jumlah sampel sebanyak 37 dan 111 data observasi. Pengambilan sampel dilakukan dengan metode purposive sampling. Analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi data panel dengan bantuan software Eviews. Hasil penelitian ini menunjukkan bahwa Modal Intelektual tidak berpengaruh terhadap nilai perusahaan. Penghindaran Pajak tidak berpengaruh terhadap nilai perusahaan. Profitabilitas berpengaruh terhadap nilai perusahaan. Perusahaan diharapkan mampu mengelola risiko keuangan dalam menghadapi kondisi pasar komoditas yang berfluktuasi dan menjaga stabilitas keuangan jangka panjang.
Determinants of Carbon Emission Disclosure in Non-Financial Companies Listed on IDX Nariswari, Anindya; Musyaffi, Ayatulloh Michael; Hasanah, Nuramalia
Journal of Environmental Economics and Sustainability Vol. 1 No. 4 (2024): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jees.v1i4.412

Abstract

According to a report by the Climate Transparency organization, Indonesia is in a critical situation. The organization states that the Indonesian government is not taking adequate steps to meet the Paris Agreement's target of limiting global temperature rise to 1.5°C. As the world's fifth-largest carbon emitter, Indonesia requires concrete actions to reduce its carbon emissions. One approach is to enhance the responsibility and accountability of companies in carbon-intensive industries to disclose their emissions. This study aims to identify the factors influencing carbon emission disclosure. The research uses a population of non-financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023, with 52 samples selected through purposive sampling. Multiple linear regression analysis is applied in this study to examine the relationship between the independent variables and the dependent variable. The results show that firm size affects carbon emission disclosure, while leverage and managerial ownership do not impact carbon emission disclosure.
Co-Authors Achmad Fauzi Aditya, Ilham Agustin Pratama Sari, Dewi Ahmad Naufal, Ahmad Aji Ahmadi Sasmi Akbari, Mochammad Ichlasul Al Finsih, Muhamad Armeliza, Diah Athmad Eka Prayoga AYUMASTUTININGSIH AYUMASTUTININGSIH Bagus, Muhammad Becik, Taniya Fatimah Cahyani, Regina Dicky Iranto Dwi Handarini, Dwi Erika Takidah Erling, Gorajodi Fauzhiah, Silvia Nur Fauzi Ahmad Muda Feriyana, Feriyana Maulida Firdausi Rachmadania, Rizki Gentiga Muhammad Zairin Hania Aminah, Hania Hervianti, Fazalika Alfitri I Gusti Ketut Agung Ulupui Ilham, Mochammad Fajar Indah Muliasari Indah Muliasari Indah Mulyasari Indra Pahala Intan Permatasari Jofarhan, Muhammad Khairunnisa, Hera KHOIRUNNISA Kristanti, Ribka Angelina M. Yasser Arafat, M. Yasser Mardi Marhan, Fahrul Marsellisa Marsellisa Nindito Marsellisa Nindito, Marsellisa Maulida, Feriyana Mochamad Razief Aditya Muhammad Muhammad Ikhwan Muhammad Satrio Wibisono Muhammad Yusuf Muhammad Yusuf Muliasari, Indah Musyaffi, Ayattulloh Michael Musyaffi, Ayatulloh Michael Nariswari, Anindya Nasution, Hafifah Natsiruddin, Ahmad Nur Hidayat Pratomo, Ilfat Putri, Yadiva Nicauri Herning R, Tresno Eka Jaya Ramandha, Della Putri Ratal, Muhammad Ratal Ratna Anggraini Rd. Tuty Sariwulan Rida Prihatni Sasmi, Aji Ahmadi Siti Aminah Solly Aryza Susi Indriani Susi Indriyani Syahrina, Nur Alvi Tresno Eka Jaya Tresno Eka Jaya, Tresno Eka Tri Hesti Utaminingtyas, Tri Hesti Wibisono, Muhammad Satrio Yunika Murdayanti, Yunika Zairin, Gentiga Muhammad Zakaria, Adam Zamifa, Fauziah