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PEMANFAATAN TEKNOLOGI UNTUK MENDUKUNG KESEJAHTERAAN KELUARGA DENGAN BERWIRAUSAHA Julian Maradina; Yunita Kurnia Shanti; Luh Nadi; Susi Sih Kusumawardhany; Riska Damayanti
Abdimisi Vol 1, No 1 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i1.3786

The development of technological growth at this time has been developing rapidly, one of which is the emergence of fintech. Fintech is a developing innovation in adaptation in computer networks that is applied in the financial sector.The obstacles that occur when utilizing technology are the maximum lack of use of technology for entrepreneurship and also the lack of knowing the technology itself. In this case, many entrepreneurs including housewives who do not understand the application and knowledge of technology. So this Community Service is aimed at providing understanding to Housewives about the use of technology as an instrument for entrepreneurship by utilizing sophisticated technology and to be able to improve towards a prosperous family. In Community Service the method used in the delivery of material is to present the material and question and answer session. And the results obtained in Community Service are housewives who know and understand the use of technology to support family welfare by being open to entrepreneurship and understanding of technological advances can lick up housewives in entrepreneurship. The conclusion from the Community Service activities this time is that there are many benefits in technology, especially in entrepreneurship. Suggestions, it is hoped that this Community Service activity will be sustainable and broader in scope. Keywords: Technology; Fintech; Entrepreneurship

PENGARUH TAX AVOIDANCE, EARNINGS MANAGEMENT, DAN KEPEMILIKAN MANAJERIAL TERHADAP COST OF DEBT Dan Suminar; Luh Nadi
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 2 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.023

This study aims to see and obtain empirical evidence regarding the effects of Tax Avoidance, Revenue Management and Managerial Ownership Against Debt Costs. This research was conducted at the manufacturing sector company consumer goods listed on the Indonesia Stock Exchange in 2014-2018. Population in this study were 51 companies listed on the Stock Exchange Indonesia se;ected using purposive sampling method, namely technique taking data sources with certain considerations. Data analysis method this research uses multiple linear regression analysis. Based on the research results show that Tax Avoidance has no effect on the Cost of Debt, Earning Management affects the Cost of Debt, and Managerial Ownership has no effect on the cost of accounts payable.

Analisis dan Perancangan Sistem Informasi Akuntansi Industri Kecil Menengah (SIA-IKM) Menuju Masyarakat Ekonomi Kreatif Wiwit Irawati; Luh Nadi; Harry Barli
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 1 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v9i1.8169

ABSTRACTThis research is motivated by the importance of SMIs using the Accounting Information System which will help SMIs produce reports that can be used both for external parties and as a tool in making decisions for the IKM itself so that the effectiveness and operational efficiency of the entity can be improved. This will make IKM able to compete and develop which means empowerment of the creative economy to achieve its goals. This study took the IKM population in South Tangerang, and the sample was selected using the convenience sampling technique. Before being processed using the SPSS program, the data in the form of recapitulated questionnaires were tested for validity and reliability, tested classical assumptions, then tested the partial hypothesis (t). The results showed that the Financial Position Reporting System affected the Empowerment of the Creative Economy, as well as the Finished Goods Inventory System, while the Raw Material Inventory System and the Profit / Loss Reporting System did not affect the Empowerment of the Creative Economy.

Analisis Pengaruh CAR, NPL dan NIM terhadap Profitabilitas Perbankan yang Terdaftar di Bursa Efek Indonesia Luh Nadi
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 2 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

This study aims to determine the effect of CAR, NPL, and NIM to profitability using a measuring instrument ROA in banks which had assets above Rp 100 trillion and is listed on the Indonesia Stock Exchange (BEI) in the period 2010 - 2014. This study uses regression analysis Data panel, where the panel data obtained from the combined data of cross section data (N), there are ten (10) companies and time series (t), there are 5 years. Thus, in this study there were 50 observational data. The result of the calculation of the effect of CAR on ROA, obtained by value t count <t-table (0,348 <2.0129) with significant value 0.7297> 0.05, CAR does not mean positive effect on ROA. NPL influence on ROA calculation, obtained by value t count <t-table (-3.055 <-2.0129) with significant value 0.0037 <0.05, which means NPL has negative effect on ROA. While calculating the effect NIM on ROA, obtained by value t count> t-table (2.939> 2.0129) with significant value 0.0051 <0.05, which means NIM. Ha the positive effect on ROA

Analisis Pengaruh Kecukupan Modal, Risiko Pasar dan Efisiensi Operasional terhadap Risiko Kredit Perbankan Luh Nadi
Jurnal Accounting Information System (AIMS) Vol. 4 No. 1 (2021)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v4i1.109

This study aims to examine The Effect Of Capital Adequacy, Market Risk, And Operational Efficiency On Bank Credit Risk. The Research Sample is 10 Conventional Commercial Banks Listed On The Indonesia Stock Exchange. The research variables were proxied by CAR, NIM, and BOPO for the independent variable and NPL for the dependent variable. This study uses quantitative data sourced from banking financial reports on the website of the financial services authority (OJK). The analysis technique uses panel data regression and testing using the software program Eviews (econometric Views) version 9. The results show that capital adequacy proxied by CAR and Operational Efficiency Proxied by BOPO have a significant positive effect on the variable risk of credit or non performing loan proxied by NPL, while market risk proxied by NIM has no effect on NPL.

The Effect of Locus Of Control, Self Efficacy, and E-Learning Effectiveness on Accounting Understanding Amaliyah Amaliyah; Wiwit Irawati; Luh Nadi; Harry Barli; Alexander Raphael
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i2.y2022.p131-148

The purpose of this study was to determine the effect of locus of control, self-efficacy, and effectiveness of e-learning on accounting understanding, with the background of the importance of the role of universities in producing competent graduates in accounting. With the Covid-19 pandemic, the learning process has changed, namely by learning through online media compared to face-to-face learning. The research population is students who graduated from the 7th semester in the accounting department at Pamulang University. The sample contains 100 data using the Slovin formula with an error margin of 10%. Data was collected through the distribution of google form questionnaires and analyzed using the combination concurrent embedded method. This research can be a reference for the academic community and also the government to produce policies and provide online-based learning services so as to produce reliable and competent graduates in the accounting field. The results show that locus of control has a significant effect on understanding Accounting, Self Efficacy, has a significant effect on accounting understanding, while the effectiveness of E-Learning has no significant effect on accounting understanding

PENGARUH VOLATILITAS PENJUALAN, DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA DENGAN TAX AVOIDANCE SEBAGAI MODERASI M. KHAIRUL SANI; LUH NADI
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 5 No 01 (2023): Vol. 05 No. 01 Juli 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v5i01.184

The purpose of this study was conducted to examine and analyze the influence of sales volatility and debt levels on earnings persistence. Moderating Variables are useful for knowing whether these variables can strengthen or weaken the independent variable on the dependent variable. The research population is 118 companies in the Primary Consumer Goods (Consumer Non-Cyclicals) sector which are listed on the Indonesia Stock Exchange in 2017 – 2021. The type of research used is quantitative using secondary data. The method of determining the sample using purposive sampling. The number of samples is 56 companies. The research results show that sales volatility and debt levels moderated by tax avoidance simultaneously affect earnings persistence. Sales volatility affects earnings persistence. The level of debt has no effect on earnings persistence. Partially, the tax avoidance moderating variable has no effect on earnings persistence. In this study, tax avoidance was not able to moderate the relationship between sales volatility and earnings persistence, as well as the debt level variable, which was moderated by tax avoidance, proving that tax avoidance was not able to moderate the relationship between debt levels and earnings persistence.

Analisis Pengaruh Kecukupan Modal, Risiko Pasar dan Efisiensi Operasional terhadap Risiko Kredit Perbankan Luh Nadi
Jurnal Accounting Information System (AIMS) Vol. 4 No. 1 (2021)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v4i1.273

This study aims to examine The Effect Of Capital Adequacy, Market Risk, And Operational Efficiency On Bank Credit Risk. The Research Sample is 10 Conventional Commercial Banks Listed On The Indonesia Stock Exchange. The research variables were proxied by CAR, NIM, and BOPO for the independent variable and NPL for the dependent variable. This study uses quantitative data sourced from banking financial reports on the website of the financial services authority (OJK). The analysis technique uses panel data regression and testing using the software program Eviews (econometric Views) version 9. The results show that capital adequacy proxied by CAR and Operational Efficiency Proxied by BOPO have a significant positive effect on the variable risk of credit or non performing loan proxied by NPL, while market risk proxied by NIM has no effect on NPL.

Pengaruh Insentif Pajak, Literasi Keuangan Terhadap Keberlangsungan Usaha Pelaku UMKM di Parungpanjang Nur Khalifah; Luh Nadi
eCo-Fin Vol. 6 No. 1 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i1.1155

The rapid growth of MSME in Parungpanjang region is not accompanied by awareness of paying taxes and having an understanding of financial literacy, it will be an effect on their business development. The purpose of this study is determining the effect of Tax Incentives, Financial Literacy on Business Sustainability of MSME in Parungpanjang. This study uses all MSME who were registered as taxpayers, sampling method using saturated contained in Non-Probability Sampling. This saturated sampling technique chosen because the number of MSME actors registered as taxpayers in Parungpanjang limited, therefore sample study 64 of MSME. Method analysis is processed using linear regression. The results of the simultaneous test of tax incentives and financial literacy have a significant effect on business continuity. Tax incentives has an effect business continuity. Financial literacy also has an effect on business continuity, this research proves that the level of education plays an important role because it increases financial literacy and understanding of finances in running a business. Apart from that, tax payments by MSME can encourage business continuity with additional capital provided by assistance from the government.

Analysis of The Influence of Taxes, Tunnelling Incentives, and Exchange Rate on Transfer Pricing Gracela Abigail Rokot; Luh Nadi
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1439

This study aims to investigate effect of taxes, tunnelling incentives and exchange rates on Transfer Pricing in Manufacturing Companies Basic Industry and Chemical Sectors listed on the Indonesian Stock Exchange. Determining the research sample used a purposive sampling method and obtained a research sample of 11 companies. The analysis method uses panel data regression techniques with Random Effect Models using EViews. The results of this research prove that together the tax variables, Tunnelling Incentive and Exchange Rate have a significant effect on transfer pricing. Tax has no significant effect on transfer pricing, Tunnelling Incentive has a significant effect on transfer pricing and the Exchange Rate has a significant effect on transfer pricing. This research provides evidence that an increasing exchange rate will influence a company's decision to carry out transfer pricing, and the exchange rate has an impact on a country's trade balance. Tunneling and transfer pricing present significant challenges that require coordinated efforts from corporations, regulators, and international bodies. By strengthening corporate governance, enhancing regulatory frameworks, and fostering transparency, stakeholders can mitigate the risks associated with these practices and promote a fair and efficient business environment. Keywords: Tax; Tunnelling Incentives; Exchange Rate; Transfer Pricing.

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