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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS Jurnal Studi Pemerintahan EKSPANSI JURNAL INTEGRASI JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Adi Widya : Jurnal Pengabdian Masyarakat JCES (Journal of Character Education Society) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Media Ilmu Kesehatan VISI : Jurnal Ilmiah Pendidik dan Tenaga Kependidikan Pendidikan Non Formal Minda Baharu JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Equity Studi Akuntansi dan Keuangan Indonesia (SAKI) Sehat Masada Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Keperawatan Wiyata Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Lentera Perawat Trilogi Accounting & Business Research English Language, Linguistics, and Culture International Journal (ELSTIC-IJ) Journal of Sustainable Community Development Equity
Nanik Lestari
Politeknik Negeri Batam
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Implementasi Perubahan Peraturan mengenai Pembebasan Bea Masuk dan Pajak Impor pada Usaha Mikro Kecil dan Menengah Lestari, Nanik; Hati, Shinta Wahyu; Bakhroni, Fery Yudha; Hadyjah, Besse
Studi Akuntansi dan Keuangan Indonesia Vol 6 No 1 (2023): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.6.1.1-14

Abstract

The purpose of this research is to give the empirical evidence regarding the impact of the implementation of PMK Number 199 / PMK.010 / 2019 on MSMEs in Batam. The data used in this study are primary data. The data collection method utilizes a questionnaire via google form which is distributed in the WAG community and existing social media. The sample was 122 respondents who were MSME actors in Batam. The research findings indicate that the majority of SMEs are not aware of the contents and objectives of the regulations, have not received sufficient or effective socialization, are not aware of the mechanisms for deduction, payment, and reporting, do not know the amount of the tariffs to be paid, and this has resulted in a decrease in their business revenue and income.
Effect of Women's Existence in Corporate Governance and Educational Background on Company Performance Lestari, Nanik; Sugianti, Triana Pipit
Journal of Applied Business Administration Vol 7 No 2 (2023): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v7i2.5617

Abstract

This study aims to determine the influence of women in corporate governance and educational background on company performance. The data of this study include women (female commissioners, female directors, female audit committees), educational backgrounds (commissioners, directors, audit committees) to be independent variables, while the dependent variable is the performance of companies that use ROA. This study also uses control variables namely company size and leverage. This research data is in the form of secondary data obtained from the Indonesia Stock Exchange. Determination of the sample using the purpose sampling method and obtained as many as 2137 samples. The hypothesis in this study was multiple regression analysis. The results of this study include the first, female commissioners have negative value on the company's performance. Second, positive career women towards company performance. Third, the women's audit committee is experienced in the company's performance. Fourth, educational background Positive commitment to company performance. Fifth, the educational background is called negative towards company performance. Sixth, the background of the audit committee education does not affect the company's performance
Implementation of the quality family village program in East Ogan Komering Ulu regency: A qualitative study Lestari, Nanik; Murni, Nani Sari; Randana, Muhammad Prima Cakra
Lentera Perawat Vol. 6 No. 4 (2025): October - Desember
Publisher : STIKes Al-Ma'arif Baturaja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52235/lp.v6i4.583

Abstract

Background: The Quality Family Village Program (Kampung KB) is a strategic initiative of the Indonesian government aimed at improving family welfare at the village level through the integration of population, family planning, and family development programs. However, in East Ogan Komering Ulu (OKU) Regency, the program faces several challenges, including limited resources, suboptimal sustainability, and inconsistent implementation across administrative levels. Objective: This study aimed to explore the implementation of the Kampung KB program in Kerujon Village, Semendawai Suku III District, East OKU Regency in 2025. Methods: A qualitative case study design was employed. Data were collected through in-depth interviews, field observations, and document review involving 16 informants representing village, sub-district, and district stakeholders. Data were analyzed using the Miles and Huberman interactive model, which includes data reduction, data display, and conclusion drawing/verification. Results: Four major themes were identified: (1) communication, (2) resources, (3) implementer disposition, and (4) bureaucratic structure. Although implementers demonstrated strong commitment to the program, several barriers persisted, such as ineffective communication flow between administrative levels, inadequate human and material resources, weak intersectoral coordination, and low community participation. These issues hinder program optimization at the local level. Conclusion: The implementation of the Kampung KB program in Kerujon Village has progressed but remains suboptimal due to communication barriers, resource constraints, and limited organizational support. Strengthening strategic communication, enhancing resource capacity, and improving bureaucratic responsiveness are essential to advance program effectiveness. Local government should prioritize cadre training, establish structured communication mechanisms across levels, and increase community engagement in all phases of program planning, implementation, and evaluation.
Tradisi Nyumbang: Implementasi Sosial Sustainability Lestari, Nanik; Falikhatun, Falikhatun
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 2 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI) - In Progress
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.8.2.on process

Abstract

This study examines the implementation of social sustainability principles through the Nyumbang tradition across various communities in Indonesia. It aims to explore how this local wisdom realizes social cohesion, inclusion, and welfare; analyze the underlying values and accountability mechanisms; and understand its contribution to contemporary social sustainability discourse. Using a phenomenological approach, data was collected through in-depth interviews with eleven informants from diverse ethnic and cultural backgrounds. The findings reveal that the Nyumbang tradition functions as an adaptive social system, playing a strategic role as a mechanism for resource redistribution, a binder of community cohesion, and a cultivator of social capital based on reciprocity, mutual cooperation, and trust. The practice also demonstrates flexibility in adapting to social changes, such as the shift in contribution forms from goods to money, without losing its essence of solidarity. The implications of this study affirm the importance of integrating local wisdom into sustainable social development frameworks. A limitation lies in the incomplete coverage of ethnic diversity, suggesting the need for further research with a broader comparative approach.
ANALISIS BIBLIOMETRIK: OVERCONFIDENCE CEO DAN PENGHINDARAN PAJAK Lestari, Nanik; Sutopo, Bambang
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 2 (2025): .
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i2.2603

Abstract

The study analyses global publication trends on Tax Avoidance and CEO Overconfidence using a bibliometric approach based on Scopus data from 23 articles. Findings reveal that measurement methods for both variables are inconsistent, highlighting the need for more robust methodologies. Future research should: Expand to cross-country contexts considering cultural and institutional differences. Include firms of various sizes for better generalization. Develop accurate CEO characteristic measures (e.g., narcissism, facial masculinity, tax competence) using psychometrics, text analysis, or AI. Examine interactions with other managerial roles (CFOs, tax advisors) and corporate governance mechanisms (board independence, analyst monitoring, institutional ownership). Apply advanced models (mediation, moderation, moderated mediation) for stronger validity. Explore emerging economies (Russia, India, Brazil) and ethical issues like CSR and gender diversity at leadership levels for broader insights.Keywords: Corporate Tax Avoidance; Characteristic CEO, Overconfidence CEO; Tax Avoidance
Co-Authors Abdul Muis Said, Abdul Muis Adi Irawan Setiyanto Afdhol Dzikri Agus Fatulloh Alfonsa Dian Sumarna Alimul Qadri Arif Darmawan Arif Roziqin Bakhroni, Fery Yudha Bambang Sutopo Danar Irianto dedi kurniawan Diah Amalia Doni Putra Utama Donny Rizki Septian Dwi Fajar Noviato Dwi Kartikasari Evaliata Br Sembiring Fajar Muliana Falikhatun Falikhatun, Falikhatun Ferry Efendi Gregorius Harry Saktian Sinaga H. Hidayatullah Hadyjah, Besse HAPSARI, MAHARANI Ika Saudia Farida Irma Nur Amalia Irsutami, Irsutami Jayawarsa, A.A. Ketut Jessica Gabrella Kuhon Juliani Agustin, Intan Kartika Wichita Aprilyani Haryaman Khusnul Khotimah, Kiki KRISDIYATMIKO KRISDIYATMIKO KRISDIYATMIKO, KRISDIYATMIKO Lelyta, Novi Lelyta, Novi Luthfiya Ratna Sari MAHARANI HAPSARI Marihot Nasution Mayasari, Mega Metta Santiputri Mir'atul Khusna Mufida Muhammad Ikhlash Muhammad Irsyad Halim Muhammad Ramadhan Slamet Muhammad Zaenuddin Muslimin Muslimin Nani Sari Murni Nuzul Qur'aniati Oktaviani Oktiviani Oktavianto Gustin Pagiu, Siska Putra Pratama, Bayu Qur'aniati, Nuzul Rachmawati, Nurul Aisyah Randana, Muhammad Prima Cakra Reza Fajrin A, Muhamad Riri Zelmiyanti Riri Zelmiyanti, Riri Rizki Widi Pratama Rosi Candra Sapitri Sabirin Matsjeh Sahara, Dian Primariesta Selly Artaty Zega Selvy Agita Ningrum Septian, Donny Rizki Shinta Wahyu Hati Sinarti Sinarti Sinarti, Sinarti Sinarti, Sinarti Siti Jauza, Shofia Solly Aryza Sondang Lusiomy Hutasoit, Rina Sudra Irawan Sugeng Riyadi Sugianti, Triana Pipit Surya Irma SUSANTO, ELY Umi Rahayu Utama, Doni Putra Uuf Brajawidagda Vina Dwiyanti Vina Kholisa Dinuka Wika Arsanti Putri Wika Arsanti Putri Windya Roshinta Yulia Yunara