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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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APPLICATION OF TAXATION E-SYSTEM TO THE UNDERSTANDING OF ACCOUNTING STUDENT AT BINA BANGSA UNIVERSITY Khodijah, Ina; Afriani, Raden Irna
EAJ (Economic and Accounting Journal) Vol. 3 No. 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p10-19

Abstract

Taxation e-system is a modernization of taxation using information technology. With the use of information technology in taxation, it is expected to be able to improve service to taxpayers, both in terms of quality and time so that it is more effective. But the knowledge of most taxpayers, especially students about the tax e-system is still low, so the Directorate General pf Taxes needs to socialize the existence of this tax e-system. The research objective is to determine the effect of the use of taxation e-system in the form of e-registration, e-spt, e-filling, e-billing to the understanding of accounting students. The research method used in this study is a quantitative descriptive approach. This research was conducted by distributing questionnaires to students who took the 2015 tax accountingconcentration at Bina Bangsa University, Banten. The results of this study indicate that partially e-registration and e-filling affect the understanding of accounting students. While e-spt and e-billing have no effect on the understanding of accounting students. But  simultaneously all e-registration, e-spt, e-filling and e-billing variables affect the understanding of accounting student.
IMPLEMENTASI SAK DALAM PENYUSUNAN LAPORAN KEUANGAN TOKO XYZ DI KOTA SERANG Afriani, Raden Irna; Triana, Leni; Khadijah, Ina; Yuliah, Yuliah
Indonesian Journal of Economy, Business, Entrepreneuship 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
Pemberdayaan Masyarakat Kecamatan Pulomerak dalam Penurunan Stunting Melalui Posyandu Keliling Putra, Arta Rusidarma; Dewi, Irma Nurmala; Triana, Leni; Afriani, Raden Irna
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 1 No. 2 (2023): May 2023
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v1i2.73

Abstract

The purpose of this community service activity is to increase the independence of all posyandu cadres in the Pulomerak District area in monitoring and monitoring toddlers who experience stunting and increase the knowledge of parents, especially mothers with toddlers who experience stunting problems. This community service is carried out by door-to-door method to the fifteen stunting toddler homes with cadres from each RW. The mobile posyandu activities using the door to door method went very well as seen from the high enthusiasm of the participants and the support from mothers of toddlers and cadres. The results of evaluating activities using the qualitative interview method show that in general the knowledge and treatment of parents, especially mothers, regarding stunting and the role of the posyandu is good.
PEMBERDAYAAN UMKM BERBASIS DIGITAL: SOSIALISASI DIGITALISASI KEPADA UMKM SNACK RUMAHAN Puspa, Rani; Nopianti, Rina; Permana, Angrian; Khodijah, Ina; Yuliah, Yuliah; Afriani, Raden Irna
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 5 No. 4 (2025): 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.v5i4.224

Abstract

Digital transformation is an urgent need for MSMEs to increase the competitiveness of local products in the digital era. The UNIBA Community Service Team implemented a community service program in the form of Digitalization Socialization for Home-Based Snack MSMEs in Serang City, in September 2025. This activity aims to equip MSMEs with basic digital marketing skills, ranging from an introduction to digital platforms, promotional strategies, to the practice of creating simple online storefronts. The results of the activity showed an increase in participants' understanding and motivation to utilize social media as a means of marketing local products, such as cassava chips, onion sticks, and other household-based snacks. This program is the first step in encouraging the digitalization of micro-level MSMEs so they can adapt and thrive amidst the challenges of the digital economy era
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 : JURNAL EKONOMI BISNIS DAN MANAJEMEN
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 : JURNAL EKONOMI BISNIS DAN MANAJEMEN
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.
EKSPLORASI KESIAPAN UMKM KOTA SERANG DALAM MENERAPKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH (SAK EMKM) Komarudin, Mochamad Fahru; Pebrianti, Pebrianti; Afriani, Raden Irna
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 6 No. 1 (2026): 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.v6i1.313

Abstract

This study aims to explore the readiness of MSMEs in Serang City in implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study employed a descriptive qualitative approach using interviews, observations, and documentation as data collection techniques. Data analysis was conducted using NVivo software to identify the main research themes. The results showed that the readiness of MSMEs in Serang City is still at a developing stage. Most business owners understand the importance of financial recording, but they do not yet fully understand the technical implementation of SAK EMKM. The main obstacles found include low accounting literacy, limited time, lack of administrative staff, insufficient training, and suboptimal use of digital technology. However, most MSME owners showed willingness to adopt better financial recording systems if practical and continuous assistance is provided. This study concludes that the implementation of SAK EMKM among MSMEs in Serang City requires support from local government, academics, and related institutions through training programs, mentoring, and digitalization of financial records. The findings are expected to serve as a policy basis for improving financial management quality and MSME competitiveness in the region.
Co-Authors 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 LENI TRIANA, LENI Listiawati Listiawati Listiawati Listiawati Listiawati Listiawati Luvena Luvena M. Husni Maidani, Maidani Mardianti, Siti Meida, Dedeh Mohamad Husni, Mohamad Muhammad Saleh Mulani, Ratu Emillyan Munsiroh, Munsiroh Nadiputri, Adzra Qonita Ni'mah, Ratu Sifa Nindi Yuliyanti Nopianti, Rina Novi Handayani Novi Handayani Nugraha, Bagas Muda Nugrahini Kusumawati Nur Fadillah, Nur Nur Sri Udayani Nurfitriana, Rian Oktaviani, Vina Oktavitri, Yollanda Patia, ⁠Gina Pebrianti Pebrianti, Pebrianti Puspa, Rani Raihan Alhaidar Ramadhan, Akkas Ramadiansyah, Dony Rani Puspa 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 Samsinar, Ade 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