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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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IMPLEMENTASI SAK DALAM PENYUSUNAN LAPORAN KEUANGAN TOKO XYZ DI KOTA SERANG Raden Irna Afriani; Leni Triana; Ina Khadijah; Yuliah Yuliah
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 4 No. 1 (2024): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v4i1.150

Abstract

This research aims to explore the implementation of Financial Accounting Standards (SAK) in preparing the financial reports of XYZ Shop in Serang City. Qualitative research methods were used to gain an in-depth understanding of the application of SAK in daily practice. The research results show that Toko However, this shop faces challenges in the form of limited human resources who understand SAK in depth and limited technological infrastructure. Nevertheless, the benefits of implementing SAK are clear, such as increasing the trust of external stakeholders, better strategic decision making, and compliance with tax regulations. This research reveals that implementing SAK is not only a formal requirement but also a valuable investment for business growth and sustainability
THE EFFECT OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATING VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE IDX Fadillah, Nur; Lestari, Dini Martinda; Afriani, Raden Irna
International Journal of Multidisciplinary Research and Literature Vol. 3 No. 5 (2024): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v3i5.261

Abstract

Companies often use tax avoidance to take advantage of tax weaknesses. This study aims to examine the effect of profitability, leverage and capital intensity on tax avoidance and company size that moderates profitability, leverage and capital intensity on tax avoidance in manufacturing companies listed on the IDX in 2019-2023. The research method used is an associative method with a quantitative approach. The population in this study are manufacturing companies listed on the IDX in 2019-2023. The sampling technique uses purposive sampling so that the samples obtained are nine companies and 5 years of observation. The analysis used is the classical assumption test, Moderate Regression Analysis (MRA) and hypothesis testing. The results of this study state that the profitability variable (X1) obtained a calculated t value = -1.351 <t table 2.6216 with a significance level of 0.185 > 0.05, so H0 is accepted, and H1 is rejected, the leverage variable (X2) obtained a calculated t value = -3.879 <t table 2.6216 with a significance level of 0.000 <0.05, so H0 is rejected, and H2 is accepted, the capital insensitivity variable (X3) obtained a calculated t value = -4.848 <t table 2.6216 with a significance level of 0.000 <0.05, so H0 is rejected, and H3 is accepted, the capital insensitivity variable (X3) obtained a calculated t value = -4.848 <t table 2.6216 with a significance level of 0.000 <0.05, so H0 is rejected, and H3 is accepted. Accepted, the interaction between profitability and company size variables (X1*Z) obtained a t-value of 1.266 <t table 2.03452 with a significance level of 0.213> 0.05, then H0 is accepted, and H¬4 is rejected, the interaction between leverage and company size variables (X2*Z) obtained a t-value of -3.901 <t table 2.03452 with a significance level of 0.000> 0.05, then H0 is rejected, and H5 is accepted, the interaction between capital insensitivity and company size variables (X2*Z) obtained a t-value of -4798 <t table 2.03452 with a significance level of 0.000> 0.05, then H0 is rejected and H6 is accepted. The conclusion of this study shows that profitability does not partially affect tax avoidance, and leverage and capital intensity affect it. The company size does not moderate the effect of profitability on tax avoidance, while it moderates the effect of leverage and capital intensity on tax avoidance
PELATIHAN KEPEMIMPINAN MELALUI PASKIBRA UNTUK MENINGKATKAN DISIPLIN DAN KERJA SAMA TIM UNTUK SISWA MTsN KOTA SERANG Umayah, Umi Kulsum; Husni, Mohamad; Idayu, Riyanthi; Komarudin, Mochamad Fahru; Afriani, Raden Irna; Lestari, Dini Martinda
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 4 No. 4 (2024): 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.v4i4.181

Abstract

Leadership training through Paskibra at MTsN Serang City is designed to improve students' leadership skills, discipline and teamwork. This activity aims to build student character through a theoretical and practical approach involving marching training, cooperation simulations, and strengthening leadership values. This training is carried out in the form of community service as a form of higher education's contribution in supporting the formation of a young generation who is superior and has noble morals. The results of the training showed a significant increase in students' understanding of responsibility, decision making, and coordination in teams. Students also experience increased discipline, reflected in their ability to comply with the schedule and rules applied during training. Apart from that, this program is relevant to the vision of Islamic-based character education, instilling the values ??of responsibility, trust and cooperation for the common good. This training is effective in supporting the formation of students' character as future leaders. With continuous development and evaluation, this program can become a model for improving the quality of character education in other schools, especially through Paskibra extracurriculars
INFLUENCE ON CAPITAL STRUCTURE, PROFITABILITY, AND OPERATING COSTS ON CORPORATE INCOME TAX PAYABLE IN PHARMACY SUB-SECTOR COMPANY REGISTERED IN INDONESIA STOCK EXCHANGE Oktaviani, Vina; Lestari, Dini Martinda; Afriani, Raden Irna
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 2 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i2.301

Abstract

Corporate income tax payable fluctuates, and therefore, corporate income tax payable in Indonesia is in a state of national economic recovery, and corporate income tax rates are decreasing. This study aims to determine the influence of Capital Structure, Profitability and Operating Costs on Corporate Income Tax Payable in Pharmaceutical Sub-Sector Companies Listed on the IDX for 2019-2023. The research method used is an associative method with a quantitative approach. The population in this study is pharmaceutical subsector companies listed on the IDX for the 2019-2023 period. The sampling technique used is purposive sampling, so the samples obtained were seven companies and 5 years of observation. The analysis used was classical assumption test, multiple linear regression analysis, and hypothesis testing. The results of this study state that the capital structure variable (X1) obtained a cal value = |-2.457| > ttable = 2.039 with a significant level of 0.020 < 0.05, then H0 was rejected, and H1 was accepted, the profitability variable (X2) was obtained a cal value = 4.065 > ttable = 2.039 with a significant level of 0.000 < 0.05, then H0 was rejected, and H2 was accepted, and the operational cost variable (X3) was obtained a tcal value = |-2.875| > ttable = 2.039 with a significant level by 0.007 < 0.05, then H0 is rejected and H3 is accepted. Simultaneously, the value of Fcal was obtained at 11.175 > 2.91 Ftable and significant for LDAR, ROA and Operating Costs, was 0.000 or less than 0.05, then Ho was rejected, and Ha was accepted. The conclusion of this study shows that capital structure, profitability, and operational costs affect Corporate Income Tax Payable simultaneously
IMPLEMENTATION OF E-SAMSAT SERVICES, MOBILE SAMSAT, AND DRIVE-THRU SAMSAT SERVICES OF MOTOR VEHICLE TAX RECEIPTS AT UPTD PPD CIKANDE IN 2019-2023 Sari, Indah; Lestari, Dini Martinda; Afriani, Raden Irna
International Journal of Multidisciplinary Research and Literature Vol. 4 No. 2 (2025): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v4i2.219

Abstract

Motor vehicle tax is very important for development; motor vehicle tax contributes greatly to regional revenue. Tax is one of the sources of state revenue used to finance general expenses in government administration. The success of a country can be determined by the resources obtained through taxes. This study aims to test and analyze the effect of the Implementation of E-Samsat, Mobile Samsat, and Drive Thru Services on Motor Vehicle Tax (PKB) Revenue in Serang Regency. The research method used in this study is quantitative. The population is 86,620 motor vehicle taxpayers (WPKB) registered at the Samsat UPTD PPD Cikande Office, with this study involving 100 samples. The sampling technique uses the Slovin formula and a margin of error of 10%. The data collection technique is a survey method using a questionnaire with a Likert scale. The data analysis technique uses descriptive statistical analysis, data analysis tests, classical assumption tests, multiple regression analysis, and hypothesis testing using the SPSS version 25 test tool. The results of this study indicate that: The e-Samsat service in this study is 0.523 > 0.05, then H0 is accepted, and Ha is rejected. Mobile Samsat in this study is 0.000 < 0.05, then H0 is rejected, and Ha is accepted. The purpose of this study is to investigate and evaluate the impact that the implementation of E-Samsat, Mobile Samsat, and Drive Thru Services has had on the revenue generated by the Motor Vehicle Tax (PKB) in the Serang Regency market. A quantitative research approach was utilized for this study. This study included one hundred samples, and the population consists of 86,620 motor vehicle taxpayers (WPKB) registered at the Samsat UPTD PPD Cikande Office
PENGARUH FIRM SIZE, SALES GROWTH DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BEI PERIODE 2019-2023 Lestari, Dini Martinda; Afriani, Raden Irna; Suwaroh, Suwaroh
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 5 No. 1 (2025): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v5i1.227

Abstract

Tax is a sector that plays an important role in the economy, tax avoidance is one of the company's actions in avoiding taxes, one of the factors that can influence tax avoidance is firm size, sales growth and leverage. This research aims to determine the influence of firm size, sales growth and leverage on tax avoidance in transportation sector companies listed on the IDX for the 2019-2023 period, either partially or simultaneously. The research method used is descriptive quantitative, using a purposive sampling technique with a population of 12 companies while the sample is 9 companies with a 5-year observation period so that the total data is 45 data processed with SPSS Version 26. The results of testing the first hypothesis (H1) significance value = 0.001 < 0.05 and tcount = 2.327 with ttable = 2.01 then Ha is accepted H0 is rejected (H2) significance value = 0.032 < 0.05 and tcount = 2.327 with ttable = 2.01 then Ha is accepted H0 is rejected (H3) significance value = 0.003 < 0.05 and tcount = 2.456 with ttable = 2.01 then Ha is accepted H0 is rejected (H4) significance value is 0.007 < 0.05 or sig < 0 .05 and the value of Fcount>Ftable or Fcount = 4.679 and Ftable = 2.60 then Ha is accepted H0 is rejected. The conclusion of this research shows that (H1) there is an influence between firm size on tax avoidance (H2) there is an influence between sales growth on tax avoidance (H3) there is an influence between leverage on tax avoidance (H4) firm size, sales growth and leverage simultaneously influence against tax avoidance
EFFORTS TO STRENGTHEN THE HUMAN CAPACITY OF CAKE UMKM THROUGH MANAGERIAL EDUCATION AND PRACTICAL ACCOUNTING BASED ON AN INTERACTIVE MODULE IN SERANG DISTRICT BANTEN Afriani, Raden Irna; Yuliah, Yuliah; Puspa, Rani; Permana, Angrian; Husni, Mohamad; Khodijah, Ina; Octavitri, Yollanda
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 1 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i1.208

Abstract

This community service activity aims to strengthen the human resource capacity of cake MSMEs in Serang Regency, Banten through practical managerial and accounting education based on interactive modules. This training was held in February 2025 and involved MSME players who previously had limited knowledge in business management and accounting. The method used is interactive module-based training which includes material on business management, financial planning and simple accounting records. Evaluation results show significant improvements in managerial understanding, accounting skills, and application of acquired knowledge in their businesses. Before the training, participants had limited basic knowledge, but after the training, the majority of participants were able to manage business finances in a more structured and systematic manner. The increase in participant satisfaction with the training was also very high. This activity succeeded in increasing the capacity of MSME players to be more efficient in managing their businesses, which is expected to increase the competitiveness of MSMEs in the area.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR FARMASI YANG TERDAFTAR DI BEI PERIODE 2019-2023 Lestari, Dini Martinda; Afriani, Raden Irna; Asih, Mila
Bhinneka Multidisiplin Journal Vol. 2 No. 2 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i2.54

Abstract

Company value is one thing that can see the success of a company, profitability and company size are factors that can determine whether the company value is good or not. This research aims to determine the effect of profitability and company size on company value in pharmaceutical sector manufacturing companies listed on the IDX for the 2019-2023 period. The research method used is descriptive quantitative, using a purposive sampling technique with a population of 10 companies while the sample is 9 companies with a 5-year observation period so that the total data is 45 data processed with SPSS Version 26. The results of testing the first hypothesis (H1) significance value = 0.000 < 0.05 or sig value <0.05 and tcount = 4.307 with ttable = 2.01 or tcount>ttable then Ha is accepted H0 is rejected (H2) significance value = 0.025 < of 0.05 or sig value <0.05 and tcount = 2.303 with ttable = 2.01 or tcount>ttable then Ha is accepted H0 is rejected (H3) the significance value is 0.000 <0.05 or sig <0.05 and the Fcount value >Ftable or Fcount = 15.183 and Ftable = 3.22 then Ha is accepted H0 is rejected The conclusion of this research shows that profitability has an effect on company value. Company size influences company value. Profitability and company size simultaneously influence company value
PERAN MAHASISWA KKN DALAM MENUMBUHKAN KESADARAN LINGKUNGAN MELALUI AKSI BEACH CLEAN UP DI DESTINASI WISATA PULOMERAK KECIL Afriani, Raden Irna; Rustandi, Tata; Firmansyah , Adrian Azril; Anjelena , Reni; Sefyanti , Hanna; Nadiputri, Adzra Qonita
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 5 No. 2 (2025): 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.v5i2.216

Abstract

Environmental pollution in coastal areas, particularly due to inorganic waste such as plastic, poses a serious threat to ecosystems and tourism aesthetics. In response, students of Universitas Bina Bangsa carried out a Beach Clean Up program at Pulomerak Kecil Beach, Cilegon City, as part of their community service project (KKN). This activity aimed to raise awareness among local residents and visitors about the importance of coastal cleanliness through direct action and environmental education. Using a descriptive qualitative method, the program involved cleaning the shoreline, installing educational banners, and conducting outreach on the impacts of pollution. The initiative successfully engaged students, youth groups, and local communities, fostering social solidarity and a culture of environmental care. The results demonstrate that participatory and educational approaches are effective in promoting sustainable environmental practices in tourist areas.
PENGENALAN SENI ECOPRINT SEBAGAI MEDIA EDUKASI KREATIF DAN PELESTARIAN LINGKUNGAN BAGI SISWA SEKOLAH DASAR DI SD NEGERI TEMBULUN KELURAHAN MEKARSARI Holilah, Futri Alaida; Mulani, Ratu Emillyan; Afriani, Raden Irna; Oktavitri, Yollanda; Rustandi, Tata; Munsiroh, Munsiroh; Meida, Dedeh
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 5 No. 2 (2025): 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.v5i2.217

Abstract

This study aims to introduce ecoprint art as a creative educational medium and a means of environmental conservation for elementary school students. The activity was carried out by students from Universitas Bina Bangsa at SD Negeri Tembulun, Kelurahan Mekarsari, through a series of stages including socialization, ecoprint technique demonstration, hands-on student practice, and reflection. This research employed a descriptive qualitative method, with data collected through observation, interviews, questionnaires, and documentation. The results showed that students were highly enthusiastic during the ecoprint-making process and were able to understand the connection between art and the environment. The activity not only enhanced students’ creativity but also fostered their awareness of utilizing natural materials and the importance of environmental preservation from an early age. In addition, the program received positive responses from teachers and the school, who expressed interest in continuing the initiative as a sustainable program. Thus, ecoprint has proven to be an effective contextual learning method that can be implemented in elementary education, particularly in instilling environmental values through an artistic approach
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