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All Journal Sains: Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Manajemen STIE Muhammadiyah Palopo EAJ (ECONOMICS AND ACCOUNTING JOURNAL) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian kepada Masyarakat International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) Jurnal Abdimas Bina Bangsa Jurnal Ekonomi Indonesian Collaboration Journal of Community Services (ICJCS) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside National Conference on Applied Business, Education & Technology (NCABET) JURNAL EKONOMI BISNIS DAN MANAJEMEN Ekalaya : Jurnal Ekonomi Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ekonomi Bisnis dan Manajemen Bhinneka Multidisiplin Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Raden Irna Afriani
Universitas Bina Bangsa, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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PELATIHAN PENGELOLAAN KEUANGAN PADA UMKM DAPROS IBU UDOH DI DESA PONDOK KAHURU, KECAMATAN CIOMAS, KABUPATEN SERANG Rika Kartika; Raden Irna Afriani; Assyifa Assyifa; Flora Feby Albinarti; Anggi Nur Aisah; Raihan Alhaidar; Azkal Azkiya
Indonesian Collaboration Journal of Community Services Vol. 3 No. 3 (2023): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v3i3.128

Abstract

Each business unit must have financial transactions that must be recorded. Having neat financial records is a form of financial management. There are many uses of this financial management. One of them is to make it easier for business actors to take policies related to the continuity of the business they are running. Ms. Udoh's Dapros MSME had never previously had financial records, so the community service team was interested in providing education related to recording this financial management. The purpose of this community service activity is to provide education about the importance of financial management and provide direct financial recording training to the Dapros business owner, Mrs. Udoh. The method used in this community service is the counseling method which is carried out directly by visiting the Dapros production business Ibuu Udoh, which is located at Kampung Pancur, Pondok Kahuru Village, Ciomas District, Serang District. After being given education through counseling and financial management training, by practicing financial recording, the owner of the dapros business, namely Ms. Udoh, began to know about how to record finances so that Ms. Udoh could find out how much the sales of dapros were, accounts receivable of dapros, and could even determine profits in selling dapros through education calculating the cost of production to find out the selling price of a decent dapros unit
STRATEGI PEMASARAN DALAM DIGITALISASI UMKM UNTUK MENINGKATKAN OMSET PENJUALAN DI DESA PONDOK KAHURU Rika Kartika; Raden Irna Afriani; Gatot Hartoko; Ryan Pratama; Esti Safitri; Raihan Alhaidar
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.895

Abstract

In the MSME sector in Pondok Kahuru Village, the lack of product marketing strategies means low consumer purchasing power which causes low sales turnover. The aim of carrying out this community service activity is to provide education and assistance to MSMEs in product marketing strategies in order to increase consumer purchasing power, so that it can increase sales turnover.  The samples in this activity are Ms. Udoh's MSME dapros products. This method of implementing community service uses a descriptive observational method, followed by providing counseling, mentoring and seminars. In conclusion, through community service activities it can help increase consumer purchasing power because it expands wider market reach and can increase sales turnover.
PENGARUH PENGETAHUAN PAJAK, SISTEM PEMBAYARAN ONLINE DAN TINGKAT PENGHASILAN TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERASI Aefa Indriany; Dini Martinda Lestari; Raden Irna Afriani
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 4 (2024): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i4.923

Abstract

PBB is a tax whose revenue and arrange are carried out by the local government. The PBB revenue that does not even reach the target is currently a concern for the Serang Regency Government. This study aims to determine the effect of tax knowledge, online payment systems and income levels on tax revenues. And then to determine the moderating effect between tax knowledge, online payment systems and income levels on PBB revenues. The method used quantitative with a causal associative approach. The population are taxpayers who get SPPT as many as 410,478. The samples was determined by the Solvin formula as many as 100 respondents. The data analysis method used Moderated Regression Analysis using SmartPLS 4.0. Based on the results, the t-value is greater than 1.96 and the significance value of p-values is less than 0.05 so that partially tax knowledge, online payment systems, and income levels have a positive and significant effect on PBB revenue and the role of tax penalties can increase the influence of tax knowledge, online payment systems, and income levels have a significant effect on PBB revenue. So the conclusion is tax knowledge, online payment system, and income level have a significant effect on PBB revenue. Tax penalties are proven to positively moderate the influence of the three independent variables on PBB revenue.
PENGARUH PENGETAHUAN PAJAK, SISTEM PEMBAYARAN ONLINE DAN TINGKAT PENGHASILAN TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERASI Aefa Indriany; Dini Martinda Lestari; Raden Irna Afriani
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 4 (2024): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i4.923

Abstract

PBB is a tax whose revenue and arrange are carried out by the local government. The PBB revenue that does not even reach the target is currently a concern for the Serang Regency Government. This study aims to determine the effect of tax knowledge, online payment systems and income levels on tax revenues. And then to determine the moderating effect between tax knowledge, online payment systems and income levels on PBB revenues. The method used quantitative with a causal associative approach. The population are taxpayers who get SPPT as many as 410,478. The samples was determined by the Solvin formula as many as 100 respondents. The data analysis method used Moderated Regression Analysis using SmartPLS 4.0. Based on the results, the t-value is greater than 1.96 and the significance value of p-values is less than 0.05 so that partially tax knowledge, online payment systems, and income levels have a positive and significant effect on PBB revenue and the role of tax penalties can increase the influence of tax knowledge, online payment systems, and income levels have a significant effect on PBB revenue. So the conclusion is tax knowledge, online payment system, and income level have a significant effect on PBB revenue. Tax penalties are proven to positively moderate the influence of the three independent variables on PBB revenue.
Persepsi Kemudahan, Kegunaan, Keamanan, dan Kerahasiaan terhadap Minat Wajib Pajak Orang Pribadi dalam Menggunakan E-Filing dengan Kesiapan Teknologi Informasi Sebagai Variabel Moderating pada KPP Pratama Serang Barat Gemilang, Sandra; Lestari, Dini Martinda; Afriani, Raden Irna
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 3 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i3.1195

Abstract

The purpose of this research is to analyze the effect of perceived ease of use, usefulness, security, and confidentiality on the interest of individual taxpayers in using E-Filing, with information technology readiness as a moderating variable. Many individual taxpayers still face challenges in using E-Filing, such as technology access, understanding of use, and lack of socialization and education about the benefits of E-Filing. This research uses an associative and descriptive quantitative method with 100 taxpayer respondents. Data analysis was carried out using the Structural Equation Modeling (SEM) method using SmartPLS 3.2.9 software. The results of hypothesis testing indicate that perceived ease of use and usefulness have a significant effect on taxpayers' interest in using E-Filing. However, perceptions of security and confidentiality do not have a significant effect. Moreover, perceptions of ease of use, usefulness, security, and confidentiality do not have a significant effect on information technology readiness. In conclusion, perceptions of ease of use and usefulness affect taxpayers' interest in using E-Filing, while security and confidentiality do not have an effect. Information technology readiness does not moderate the effect of perceptions of ease of use, usefulness, security, and confidentiality on taxpayers' interest in using E-Filing.
UPAYA PENGELOLAAN BRANDING HOTEL MELALUI OPTIMALISASI MEDIA SOSIAL SEBAGAI KUNCI KESUKSESAN DI HOTEL PANTAI MERAK KOTA CILEGON Khaeruman, Khaeruman; Komarudin, Mochamad Fahru; Mukhlis, Ahmad; Suflani, Suflani; Hidayat, Ardi; Afriani, Raden Irna
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 3 No. 3 (2023): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v3i3.127

Abstract

Hotel branding management is a strategic aspect in achieving the success of a hotel company, including Merak Beach Hotel in Cilegon City. Community service activities are focused on optimizing social media as the main key in improving the success of hotel branding management. The results of this activity show that media and public relations have an interdependent relationship, where the role of public relations is very important in building relationships with external media or media relations to create strong company branding. Media management is no longer limited to conventional platforms, but develops in the use of modern media, especially media based on internet technology. Merak Beach Hotel overcomes challenges in media relations by shifting focus to social media, especially Facebook. Nevertheless, the function of media relations is recognized as integral in branding strategies. The hope is that management can expand the function of media handling not only to internal media, but also externally. The important role of media and public relations in branding strategy is evident, it is expected that these steps improve branding management and strengthen relationships with related parties through social and external media
PENINGKATAN KAPASITAS PENGRAJIN CENGKEH DALAM PENDAMPINGAN AKUNTANSI DAN PENGOLAHAN PRODUK TEH CELUP DI DESA SUKABARES KECAMATAN CIOMAS, SERANG Afriani, Raden Irna; Handayani, ⁠Novi; Patia, ⁠Gina; ⁠Iqbal, ⁠Iqbal; Safara, ⁠Fajarwati; Umam, ⁠Gausul; Surachman, Alif; Khofiyah, ⁠Uswatun
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 4 No. 2 (2024): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v4i2.160

Abstract

This community service activity aims to increase the capacity of clove craftsmen in Sukabares Village, Ciomas Regency, through assistance with accounting and processing of tea bag products. Implemented on July 30 2024, this program involves 30 local clove craftsmen. The methods used include digital accounting training, clove tea bag processing workshops, and digital marketing training. Results showed a significant increase in accounting understanding, with 85% of participants able to prepare simple financial reports post-training. In the aspect of product diversification, 90% of participants succeeded in making a prototype of clove tea bags that met market quality standards. Digital marketing adoption increased from 10% to 70% of participants. The formation of the Joint Business Group (KUB) "Cengkeh Makmur Sukabares" was a significant indirect result. The main challenges include limited internet access and the availability of quality raw materials. This program not only increases the technical capacity of craftsmen but also opens up insight into wider business development potential. Continuous mentoring and collaboration with various stakeholders is recommended to ensure the long-term impact of this initiative
PENERAPAN ILMU MANAJEMEN KEUANGAN DALAM UMKM DI KOTA SERANG: WORKSHOP DAN PEMBINAAN BERKELANJUTAN UNTUK PERTUMBUHAN BISNIS Afriani, Raden Irna; Kartika, Rika; Khadijah, Ina; Surachman, Surachman; Romli, Ombi; Khaeruman, Khaeruman
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 4 No. 1 (2024): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v4i1.170

Abstract

This community service activity aims to increase financial literacy and financial management abilities of MSME players so they can survive and develop amidst the economic crisis. Through training and workshops, participants are equipped with basic knowledge about financial planning, recording transactions, and managing business capital. The methods used include presentation of material, simulations and interactive discussions to encourage active participation of participants. The evaluation results show a significant increase in participants' understanding and skills regarding aspects of financial management, which they hope can be applied consistently in their business operations. This activity also emphasizes the importance of ongoing mentoring to ensure effective application of the knowledge gained. With this program, MSMEs are expected to be able to face economic challenges and contribute to local economic growth
UKURAN PERUSAHAAN DALAM MEMODERASI PENGARUH PROFITABILITAS DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUB SEKTOR BARANG PERINDUSTRIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Riyan Hidayat; Dini Martinda Lestari; Raden Irna Afriani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i3.448

Abstract

The absence of taxes would threaten the government's efforts to maintain state revenues, which are strictly regulated to ensure stability. Without taxes, the government hardly to expanse the essential programs for society. This research examines the moderating of company size which profitability and capital intensity on tax avoidance in industrial goods sub-sector companies listed on the Indonesian Stock Exchange from 2019 to 2023. The method used quantitative research, uses secondary data from 40 companies. Used purposive sampling with 9 companies were selected as samples. Analysis conducted using multiple linear regression and Moderated Regression Analysis (MRA). The research shows a significance (sig) value for profitability 0.775, for capital intensity a sig value 0.001, for the interaction of profitability and company size a sig value 0.681, and for the interaction of capital intensity and company size a sig value 0.001.The results of the multiple linear regression analysis indicate that profitability does not effect tax avoidance, while capital intensity does influence tax avoidance. Moderated regression analysis using the MRA approach shows that company size strengthens the relationship between inventory intensity and tax avoidance. Furthermore, company size also strengthens the relationship between capital intensity and tax avoidance.
MODEL TRIANGULASI DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Afriani, Raden Irna; Handayani, Novi; Apriani, Tri; Husni, M.
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.226

Abstract

Financial statement fraud is an act, deed or crime committed intentionally by certain parties that can cause misstatement of information whose value is material in the financial statements. Fraud is one type of fraud that often occurs in financial statements.       This study aims to analyze financial statement fraud with one type of fraud, namely the triangulation model which consists of three factors, namely pressure, opportunity, and rationalization.       The method used in this research is a quantitative approach. The population used in this study is the consumer goods sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period as many as 75 companies. The sample in this study were 94 companies which were selected using the Purposive Sampling Technique. The method used in this research is the documentation and analysis of multiple linear regression data.       The results showed that the partial hypothesis test was the significance value (Sig) of (0.865 > 0.05) for the Pressure variable (X1), while the significance value (Sig) of (0.032 < 0.05) was in the Opportunity variable (X2). , and a significance value (Sig) of (0.114 > 0.05) on the Rationalization variable (X3).               The conclusion of this study is that partial pressure has no effect on financial statement fraud, opportunity has no effect on financial statement fraud, and rationalization has no effect on financial statement fraud.
Co-Authors Ade Samsinar Adien Nurdiansyah Aefa Indriany Agung Ramadhan Ahmad Mukhlis, Ahmad Ahmad Suherman Ailia setianingsih Aldi Fatwa Ali Andika Deva Yani Anggi Nur Aisah Angrian Permana, Angrian Anjelena , Reni Aprilia, Reina Rianjani Ardi Hidayat Arianti, Holifah Arta Rusidarma Putra Asih, Mila Assyifa Assyifa Azizah Azizah Azkal Azkiya BAHITS, ABDUL Citra Wati Dian Ayu Safitri Dini Martinda Lestari Elsi Afriani Emil Dahlia Wiguna Esti Safitri Eti Kuryati Fadilla Aprilia Ningsi Fahad Febriyanti, Afi Nurul Firmansyah , Adrian Azril Flora Feby Albinarti Friska Lia Imelda Gatot Hartoko Gemilang, Sandra Hafidz Hanafiah Hakim, Muhamad Zidan Handayani, ⁠Novi Holilah, Futri Alaida I Komang Wahyu Wiguna Idayu, Riyanthi Ihwan Satria Lesmana Ihwan Satria Lesmana Iis Suryanah Ina Khadijah Ina Khodijah Ina Khodijah Ina Khodijah Irma Nurmala Dewi Jannah, Mariyatul Jayawarsa, A.A. Ketut Khadijah, Ina Khaeruman Khodijah, Ina Khofiyah, ⁠Uswatun Komarudin, Mochamad Fahru Leni Triana Listiawati Listiawati Listiawati Listiawati Listiawati Listiawati Luvena Luvena M. Husni Maidani, Maidani Mardianti, Siti Meida, Dedeh Mochamad Fahru Komarudin Mochamad Fahru Komarudin Mohamad Husni, Mohamad Muhammad Saleh Mulani, Ratu Emillyan Munsiroh, Munsiroh Nadiputri, Adzra Qonita Nindi Yuliyanti Novi Handayani Novi Handayani Nugraha, Bagas Muda Nugrahini Kusumawati Nur Fadillah, Nur Nur Sri Udayani Nurfitriana, Rian Oktaviani, Vina Oktavitri, Yollanda Patia, ⁠Gina Puspa, Rani Raihan Alhaidar Ramadhan, Akkas Ramadiansyah, Dony Rani Puspa Ratu Sifa Ni’mah Rendi Rendi RIKA KARTIKA Rika Kartika Rika Kartika Riyan Hidayat Rizki Badrussalam Rohmadona, Awanda Romli, Ombi RR. Ella Evrita Hestiandari Rukayah Rukayah Rukayah Rukayah Rustandi, Tata Ryan Pratama Ryzkiansyah, Ryan Safara, ⁠Fajarwati Sefyanti , Hanna Sopan Sihabudin Sopiyatul Jamilah Sri Mulyono Suflani Sumarsid Sumarsid Surachman Surachman Surachman Surachman Surachman Surachman Surachman, Alif Sutendi, Dedi Suwaroh, Suwaroh Syech Idrus Tia Fitria Saumi Tri Apriani, Tri Tuti Solehan Ulfi Jefri Umam, ⁠Gausul Umayah, Umi Kulsum Wahyu Widodo Yollanda Octavitri Yuliah Yuliah Yuliah Yuliah Yuliah Yuliah, Yuliah Yuliana Yuliana ⁠Iqbal, ⁠Iqbal