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All Journal Indonesia Berdaya Abdimisi Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran EkoPreneur Jurnal Pengabdian Masyarakat (ABDIRA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Abdi Masyarakat Multidisiplin Jurnal Keuangan dan Akuntansi Terapan (KUAT) JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) West Science Journal Economic and Entrepreneurship TOFEDU: The Future of Education Journal APPA : Jurnal Pengabdian Kepada Masyarakat AKSIOMA : Jurnal Sains Ekonomi dan Edukasi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Nusa Akuntansi
Ani Kusumaningsih
Universitas Pamulang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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LITERATURE REVIEW ON OVERSIGHT AND ACCOUNTABILITY IN POLITICAL BUDGET MANAGEMENT Loso Judijanto; Ani Kusumaningsih; Adih Supriadi
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 2 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i2.2871

Abstract

Oversight and accountability are fundamental elements in political budget management that serve to ensure transparency, prevent misuse of funds, and improve efficiency in budget allocation. This literature review explores how effective oversight and accountability mechanisms can influence the quality of budget management, drawing on various academic studies and international reports. The literature indicates that oversight involving civil society, the media, and information technology can strengthen openness, while accountability mechanisms such as audits and periodic reporting are key tools for maintaining political integrity. However, challenges such as political resistance, lack of capacity in oversight institutions, and low public awareness remain significant obstacles. Based on this analysis, structural reforms and cross-sectoral collaboration are essential to enhance the effectiveness of oversight and accountability in political budget management, thereby building public trust and ensuring the sustainability of a more responsive and transparent political system.
PENDAMPINGAN BELAJAR MATEMATIKA DAN BAHASA INGGRIS GRATIS UNTUK ANAK ASUH YAYASAN AL-KAMILAH Angga Hidayat; Anita Anggraini; Yuliana Friska; Ani Kusumaningsih; Moh. Thoyib Syafi’i
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 2 (2021): Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Volume 2, Maret 2021
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v2i1.475

Abstract

The part that needs to be improved from a student living in Al-Kamilah Foundation from an academic perspective is the ability to count and speak English. The service team teaches regularly at the Al-Kamilah Foundation once a week, to be precise on Wednesdays, to improve the numeracy skills and English of the foster children at the Foundation. Continuous training is needed to have a profound effect on increasing this ability. Teaching is carried out by lecturers from Pamulang University who have an educational background both from a scientific background in mathematics and English. The training has provided significant improvement results because this program has actually been going on for 3 semesters which are carried out continuously every week, unless it is closed during holidays and class holidays
Penyuluhan Kepatuhan Pajak Bagi Umkm Dalam Mendukung Akses Layanan Publik Dan Keberlanjutan Usaha Di Daerah Benda Baru Ahmad Riswanto; Adam Firmansyah; Faisal Nur Khakiki; Andi Azhari; Ani Kusumaningsih; Andry Sugeng
 Jurnal Abdi Masyarakat Multidisiplin Vol. 4 No. 03 (2025): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v4i03.2440

Abstract

Kegiatan Usaha mikro, kecil, dan menengah memiliki peran strategis dalam mendukung perekonomian nasional, namun masih banyak pelaku usaha yang mengalami kesulitan dalam memenuhi kewajiban perpajakan akibat keterbatasan literasi digital dan kurangnya pemahaman terhadap prosedur administrasi perpajakan. Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran perpajakan serta memperkuat kemampuan pelaku usaha dalam memanfaatkan sistem pelaporan pajak elektronik secara mandiri. Program dilaksanakan melalui kegiatan sosialisasi, pelatihan interaktif, dan pendampingan praktik yang berfokus pada pelaporan pajak secara elektronik serta kepatuhan pajak dasar bagi usaha mikro dan kecil. Pendekatan yang digunakan menekankan pembelajaran partisipatif, praktik langsung, dan pendampingan berkelanjutan guna memastikan terjadinya transfer pengetahuan dan pengembangan keterampilan praktis. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap tanggung jawab perpajakan, meningkatnya kepercayaan diri dalam menggunakan platform pajak digital, serta kesadaran yang lebih tinggi mengenai pentingnya pelaporan pajak yang tepat waktu dan akurat. Program ini berkontribusi dalam mendorong kepatuhan pajak yang berkelanjutan di kalangan pelaku usaha kecil serta mendukung tujuan yang lebih luas dalam memperkuat pembangunan ekonomi yang inklusif dan bertanggung jawab.
PENGARUH INSENTIF PAJAK, CAPITAL INTENSITY DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI Intan Fitria; Ani Kusumaningsih
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.362

Abstract

This study aims to analyze and provide empirical evidence regarding the effect of tax incentives, capital intensity, and company size on accounting conservatism in infrastructure sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The study uses a descriptive quantitative method, and the data analysis was performed using E-Views version 13. The sample was obtained using a purposive sampling method. The sample consists of 10 infrastructure companies with a 5-year observation period, resulting in a total of 50 financial report data points for analysis. The results of the study show that tax incentives, capital intensity, and company size, when considered together, affect accounting conservatism. Tax incentives do not have an effect on accounting conservatism, capital intensity affects accounting conservatism, and company size also affects accounting conservatism.
Improving Tax Understanding for MSMEs in the Waringinjaya Village, the Bojonggede Subdistrict, Bogor Regency Atha Farras; Hikmahtul Hayati; Vinka Yuliana; Silvia Silvia; Iin Rosini; Ani Kusumaningsih
The Future of Education Journal Vol 4 No 9 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i9.1274

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the national economy, but still face challenges in terms of understanding and compliance with tax regulations. This Community Service Program is organized with the aim of improving the understanding and tax compliance levels of MSME actors in Waringinjaya Village, Bojonggede Subdistrict, Bogor Regency. The approach used includes preliminary surveys through field observations and interviews, tax education and socialization activities, technical training on tax calculation, as well as post-activity evaluation through the distribution of questionnaires and in-depth interviews. The material provided includes the basic concepts of tax obligations, types of taxes imposed on MSMEs, tax sanctions, and the implementation of Final Income Tax (PPh) for MSMEs based on Government Regulation Number 23 of 2018, which has been refined through Government Regulation Number 55 of 2022. The results of the program show a significant increase in the participants' understanding of tax obligations, with at least 80% of participants achieving a basic understanding of tax duties. Furthermore, MSME actors' awareness of the importance of financial record-keeping and systematic business administration has also improved. This program has had a positive impact on encouraging tax compliance based on awareness and strengthening the sustainable management capacity of MSMEs.
The Influence of Corporate Social Responsibility (CSR) and Profitability on Firm Value Irma Wati; Melisa Sinaga; Rika Kartikasari; Wasniyah Wasniyah; Ani Kusumaningsih
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1808

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and profitability on firm value in mining sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research uses a quantitative approach with secondary data obtained from annual reports, financial statements, and sustainability reports. The sampling technique used is purposive sampling, resulting in 30 observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM) as the selected model. The results show that partially, Corporate Social Responsibility (CSR) does not have a significant effect on firm value, while profitability has a significant positive effect on firm value. Simultaneously, CSR and profitability have a significant effect on firm value. The coefficient of determination indicates that the independent variables explain 26.73% of the variation in firm value, while the remaining 73.27% is influenced by other variables outside the model. These findings suggest that profitability plays a more important role in influencing firm value compared to CSR in the mining sector.
Pengaruh Pengetahuan Perpajakan dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan wajib Pajak Kendaraan Bermotor dengan Sanksi Pajak Sebagai Variabel Moderasi di Kantor SAMSAT Malingping Anisa Nurparydatu Syiam; Ani Kusumaningsih
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 5 (2026): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i5.3103

Abstract

This study aims to analyze the influence of tax knowledge and the modernization of the tax administration system on motor vehicle taxpayer compliance, with tax sanctions serving as a moderating variable at SAMSAT Malingping. The study employs a quantitative method using primary data collected via questionnaires from 100 taxpayers selected through purposive sampling. Data analysis was conducted using SPSS version 27, involving classical assumption tests, multiple linear regression, Moderated Regression Analysis (MRA), t-tests, F-tests, and the coefficient of determination. The results indicate that tax knowledge has a positive effect on taxpayer compliance, whereas the modernization of the tax administration system does not. Tax sanctions moderate the relationship between tax knowledge and taxpayer compliance but do not moderate the relationship between the modernization of the tax administration system and taxpayer compliance. Simultaneously, tax knowledge, the modernization of the tax administration system, and tax sanctions have a positive effect on taxpayer compliance.
Pengaruh Ekuitas, Pertumbuhan Penjualan, dan Struktur Modal terhadap Pertumbuhan Laba (Studi Empiris pada Perusahaan Sektor Jasa Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2019–2023) Khoirunisya Khoirunisya; Ani Kusumaningsih
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 8 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i8.2911

Abstract

This study aims to analyze the effect of equity, sales growth, and capital structure on profit growth in financial service sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The research population consisted of 93 companies, and through a purposive sampling technique, 25 companies were selected as the sample, producing 125 panel data observations. This study employs a quantitative method with panel data regression analysis using Eviews 12. The results of the model selection tests (Chow Test and Hausman Test) indicate that the Fixed Effect Model (FEM) is the most appropriate model. The findings reveal that equity and sales growth have a significant positive effect on profit growth, while capital structure has a significant negative effect on profit growth. Simultaneously, the three independent variables significantly affect profit growth, with an Adjusted R² value of 23.49%. The implication of this study is that company management needs to optimize the management of equity and sales growth, and exercise greater caution in the use of debt as a financing source in order to sustain the company's profit growth.
Pengaruh Fixed Asset Intensity, Inventory Intensity, dan Pertumbuhan Penjualan terhadap Tax Avoidance Savira Dwi Puspita; Ani Kusumaningsih
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2312

Abstract

Tax avoidance remains an important issue because companies may seek to reduce their tax burden while maintaining business performance. This study aims to examine the effect of fixed asset intensity, inventory intensity, and sales growth on tax avoidance in consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2020–2024. This quantitative study uses secondary data obtained from annual financial reports. The sample was selected using purposive sampling, resulting in 18 companies and 90 firm-year observations after data screening. Panel data regression was employed, with the Random Effect Model selected for the estimation. The findings show that fixed asset intensity and inventory intensity do not have a significant effect on tax avoidance. In contrast, sales growth has a significant effect on tax avoidance. Simultaneously, fixed asset intensity, inventory intensity, and sales growth significantly affect tax avoidance. These findings indicate that sales growth is more closely associated with tax avoidance than the intensity of fixed assets and inventory among consumer non-cyclical companies during the study period.
Smart Strategies for Teachers: Pelatihan Guru PAUD/TK Berbasis Kemitraan Komunitas yang Efisien Biaya dan Waktu Yuliana Friska; Ani Kusumaningsih; Ananda Amelia; Denayu Nurhaniyah; Lina Rahmawati
APPA : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2026): APPA : Jurnal Pengabdian kepada Masyarakat 
Publisher : Shofanah Media Berkah

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

Abstract

Program Pengabdian kepada Masyarakat (PkM) ini dilaksanakan untuk merespons keterbatasan akses guru PAUD/TK terhadap pelatihan profesional yang murah dan efisien waktu, khususnya pada jaringan mitra Yayasan Rumah Cahaya Empat Ribu (Rumaer) di Cikasungka, Solear, Kabupaten Tangerang. Kerangka pemecahan masalah program mencakup lima solusi yang saling berkaitan, meliputi penguatan pedagogik berbasis bermain, pengembangan media pembelajaran low-cost, pendampingan implementasi kelas, penguatan literasi digital, dan penyusunan modul pelatihan replikatif. Artikel ini melaporkan realisasi tahap awal program, yaitu sesi daring “RuMAER TOEFL ITP Preparation Program” yang berfokus pada penguatan strategi membaca bagi guru pada jaringan mitra. Sesi diselenggarakan melalui platform Zoom dan diikuti oleh sekitar sembilan belas guru dari berbagai wilayah, termasuk peserta dari luar Pulau Jawa, disampaikan oleh narasumber relawan dari jaringan Rumaer. Analisis kebutuhan lanjutan di lapangan mengungkap pergeseran prioritas peserta dari pelatihan pedagogik bermain menuju penguatan bahasa Inggris, sejalan dengan aspirasi beasiswa dan pengembangan karier guru. Temuan tahap awal ini menegaskan relevansi prinsip andragogi dan model perubahan guru berbasis pengalaman dalam desain program, sekaligus menggarisbawahi pentingnya fleksibilitas program pengabdian dalam merespons kebutuhan mitra yang dinamis. Tiga komponen lain, yaitu pengembangan media pembelajaran low-cost, pendampingan implementasi kelas, dan penguatan literasi digital, masih berada dalam tahap pelaksanaan, sehingga evaluasi menyeluruh atas keberhasilan program belum dapat dirumuskan pada tahap ini.
Co-Authors Adam Firmansyah Adhitya Putri Pratiwi Adih Supriadi Ahmad Riswanto Ananda Amelia Andi Azhari Angga Hidayat Angga Hidayat Anisa Nurparydatu Syiam Anita Anggraini Anita Anita Anggraini Arief Yanto Rukmana Atha Farras Bambang Eko Prayetno Denayu Nurhaniyah Faisal Nur Khakiki Hikmahtul Hayati Iin Rosini Intan Fitria Irma Wati Khoirunisya Khoirunisya Lia Ira Sahara, Ani Kusumaningsih, Fery Citra Febriyanto, Baharuddin Saga Lina Rahmawati Loso Judijanto Melisa Sinaga Moh. Thoyib Syafi'i Moh. Thoyib Syafi’i Nurmalia Nurmalia Rika Kartikasari Riyan Bagus Kristada Savira Dwi Puspita Silvia Silvia Sugeng, Andry Vinka Yuliana Wasniyah Wasniyah Yuliana Friska Yuliana Friska Yuliana Friska