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All Journal Pro Bisnis Tazkia Islamic Finance and Business Review Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business Gorontalo Management Research Business Innovation and Entrepreneurship Journal BALANCE: Economic, Business, Management and Accounting Journal Buana Ilmu Management Studies and Entrepreneurship Journal (MSEJ) Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Coopetition : Jurnal Ilmiah Manajemen Innovative: Journal Of Social Science Research Jurnal Penelitian Pendidikan Indonesia
Nunung Nurhasanah
Universitas Singaperbangsa Karawang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Pajak Hotel, Pajak Restoran, Pajak Hiburan Dan Pajak Penerangan Jalan Terhadap Pendapatan Asli Daerah Kabupaten Karawang Tahun 2019-2023 Ekky Gilang Pamungkas; Nunung Nurhasanah; Solehudin Solehudin
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11238

Abstract

This research was conducted to examine the effect of hotel tax, restaurant tax, entertainment tax, and street lighting tax on Karawang Regency's original regional income in 2019 – 2023. The issues discussed are (1) How do hotel taxes, restaurant taxes, entertainment taxes, street lighting taxes work? and local revenue at the Regional Revenue Agency (BAPENDA) of Karawang Regency for the period 2019 – 2023, (2) Does hotel tax have a partial effect on local revenue of Karawang Regency in 2019 – 2023, (3) Does restaurant tax have a partial effect on real income Karawang Regency area in 2019 – 2023, (4) Does the entertainment tax have a partial effect on the original local income of Karawang Regency in 2019 – 2023, (5) Does the street lighting tax have a partial effect on the original local income of Karawang Regency in 2019 – 2023 and ( 6) Do hotel taxes, restaurant taxes, entertainment taxes and street lighting taxes have a simultaneous effect on Karawang Regency's original regional income for 2019 – 2023. The data used in the research was obtained from the 2019 – 2023 Budget Realization Performance Report (LRA). The data analysis technique used is multiple linear regression, with a sample of 60 and the sampling method used in this research is purposive sampling. The results of this research show that hotel tax, restaurant tax, entertainment tax, street lighting tax and local revenue at the Karawang Regency Regional Revenue Agency (BAPENDA) for the 2019 – 2023 period are in the poor category. This is because socio-economic conditions are experiencing pressure due to the Covid-19 pandemic resulting in regional income decreasing very significantly. The partial effect results show that Hotel Tax has a significant effect on Karawang Regency's original regional income in 2019-2023, Restaurant Tax has no effect on Karawang Regency's original regional income in 2019-2023, Entertainment Tax has a significant effect on Karawang Regency's original regional income in 2019-2023 and Street Lighting Tax does not have a significant effect on Karawang Regency's original regional income in 2019-2023. Meanwhile, simultaneously it shows that there is an influence of hotel tax, restaurant tax, entertainment tax and street lighting tax on the Karawang district's original regional income.
The Pengaruh Kompetensi Dan Pengetahuan Kewirausahaan Terhadap Keberhasilan Pelaku UMKM Binaan Dinas Koperasi Dan UKM Kabupaten Karawang Tahun 2023 Abdilah Zulkarnaen; Dede Jajang Suyaman; Nunung Nurhasanah; Sony Hersona
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11839

Abstract

This research was conducted to examine the influence of entrepreneurial competency and knowledge on the business success of MSMEs assisted by the Karawang Regency Cooperatives and SMEs Service. The issues discussed are 1) whether there is a relationship between competence and entrepreneurial knowledge. 2) Is there an influence between entrepreneurial competence and business success? 3) Is there an influence between entrepreneurial knowledge and business success? 4) Is there an influence between competency and entrepreneurial knowledge on business success? The data used in the research is primary data. The data analysis technique used was path analysis, with a sample of 399 MSMEs assisted by the Karawanf Regency Cooperatives and SMEs Service and the sampling method used in this research was simple random sampling. The results of this research show that there is a relationship between entrepreneurial competence and entrepreneurial knowledge with a low level of relationship, entrepreneurial competence influences the success of MSMEs assisted by the Karawang Regency Cooperatives and SMEs Service in 2023 by 2.81%, entrepreneurial knowledge influences the success of MSMEs assisted by the Cooperatives and SMEs Service Karawang Regency SMEs in 2023 amounted to 5.10% and entrepreneurial competence and knowledge influenced the success of SMEs assisted by the Karawang Regency Cooperatives and SMEs Service in 2023 amounted to 7.91%. Meanwhile, the remainder was influenced by other variables amounting to 92.09% (= 1 – 0.079) which were not studied (ԑ).
PENGARUH KEPEMIMPINAN DAN KNOWLEDGE MANAGEMENT TERHADAP KINERJA USAHA MIKRO, KECIL DAN MENENGAH KABUPATEN KARAWANG E Andi Ali Said; Dede Jajang Suyaman2; Nunung Nurhasanah; Sony Hersona GW
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12094

Abstract

This research was conducted on MSMEs in Karawang Regency in the food business sector. The type of research is quantitative with associative techniques. The sample used was 100 MSMEs with sample determination using the Simple Random Sampling technique. The data analysis technique used is multiple linear regression analysis technique. The research results show that leadership and knowledge management partially influence the performance of MSMEs while simultaneously showing that the contribution of both variables is 14.1% and has an effect on increasing the performance of MSMEs in the food sector in Karawang Regency. This means that improving the performance of MSMEs is influenced by these two variables, even though the contribution is low, they play a role in improving the performance of MSMEs.
PENGARUH PROGRAM MBKM TERHADAP KESIAPAN KERJA MAHASISWA DI LINGKUNGAN UNIVERSITAS PADJADJARAN Muhamad Faqih; Solehudin Solehudin; Nunung Nurhasanah
Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Vol. 11 No. 4 (2024): Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi, dan Pelayanan Publ
Publisher : Universitas Bina Taruna Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37606/publik.v11i4.1286

Abstract

This research aims to determine the influence of the MBKM work program on students' work readiness at Padjadjaran University and it is hoped that this MBKM program will have a good influence on students who take part in the program, as well as being the first step to prepare students to face the real world of work. One of the programs carried out by the Ministry of Education, Culture, Research and Technology (Kemendikbud Ristek) of the Republic of Indonesia is Merdeka Belajar Kampus Merdeka (MBKM), which is the latest innovation launched to transform the education system in Indonesia. MBKM aims to produce better and more relevant graduates so that they can increase knowledge, train skills and develop professional attitudes in students. The method used in carrying out this research was by filling out a questionnaire via Google form, then the data obtained was analyzed using a statistical approach. The statistical analysis used is instrument tests, classical assumption tests, and simple linear regression tests. The results obtained in this research are that 98% of students who are still actively studying are members of the MBKM program, with the largest percentage being students majoring in biology. It was proven in this research that the MBKM program has a great influence on students' readiness to enter the world of work.
EVALUASI KINERJA MANAJEMEN SUMBER DAYA MANUSIA STARTUP RAWRAMIE DENGAN HUMAN RESOURCE SCORECARD Freddy Suryadi; Solehudin Solehudin; Nunung Nurhasanah
Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Vol. 11 No. 4 (2024): Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi, dan Pelayanan Publ
Publisher : Universitas Bina Taruna Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37606/publik.v11i4.1492

Abstract

This study aims to evaluate the performance of human resource management at Rawramie Startup as one of the startups in the city of Bandung using the Human Resource Scorecard (HR Scorecard) approach. HR Scorecard was chosen because of its ability to connect Human Resource Management (HRM) activities with the company's business strategy. The research method used was qualitative descriptive with data collection through in-depth interviews with top management and employees/teams of 11 people consisting of various positions, as well as analysis of documents related to HR policies and programs. The results of the performance assessment conducted on 11 employees/teams showed that 45,45% of employee performance was very good, 27,27% of employee performance was good, and 18,18% of employee performance was at a moderate level. The data shows that the Rawramie startup has implemented several good MSDM practices. However, there is still a need for improvement in several aspects, especially in financial management and field monitoring.
Analysis of post-crisis accounting profession readiness Nunung Nurhasanah; Ernasari Widy Astuti; Fathur Rokhman; Andi Raditya Prawira
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 1 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243682

Abstract

The post-crisis pandemic outbreak has changed the order of life. In this new post-crisis era, various challenges arise, including in the accounting profession. This research aims to determine the skill standards needed to carry out the accounting profession in the new normal conditions. This standard is in line with data on job market demand for beginners in the accounting profession disclosed on the job vacancy site Jobstreet. The population and sample for this study were 151 job vacancies, including the categories "audit and taxation", "banking or finance"; “Finance or Investment”, and “General Accounting or Finance”. Research using descriptive methods is used to provide a detailed description of the expected qualifications and skills.The results of this research found 17 levels of community proficiency, namely: (1) having work experience; (2) have Certificates A and B; (3) know tax laws and regulations; (4) able to operate computer programs; (5) have communication skills; (6) proficient in foreign languages; (7) have an independent attitude; (8) have high initiative; (9) have a disciplined attitude; (10) teamwork/organization skills; (11) willingness to work overtime; (12) wise and thorough attitude; (13) honest attitude; (14) responsible attitude; (15) accounting skills; (16) analytical skills; (17) writing and reporting skills. It is hoped that the research results can become a reference for prospective workers to prepare themselves to enter the accounting industry. The practical implication is that prospective workers can use the results of this research as a guide to prepare themselves and improve the skills needed to face the demands of the accounting profession in the future. Thus, this research not only contributes to the development of science, but also provides valuable insights for career development amidst post-crisis changes and dynamics.
Analisis Strategi Keberhasilan Wirausaha Digital Influencer Tiktok yang Dipengaruhi oleh Peluang Usaha dan Lingkungan Usaha Teten Hudaeni; Dede Jajang Suryaman; Nunung Nurhasanah
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 1 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i1.9733

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis dan mengverifikasi pengaruh Peluang Usaha (X1) dan Lingkungan Usaha (X2) terhadap Strategi Keberhasilan Wirausaha (Y) pada Digital Influencer TikTok di Indonesia. Metodologi: Pendekatan yang digunakan adalah kuantitatif dengan metode deskriptif dan verifikatif. Populasi penelitian adalah Digital Influencer TikTok di Indonesia yang telah memiliki atau mempromosikan usaha sendiri dengan minimal 1.000 follower. Sampel sebanyak responden diambil dengan teknik purposive sampling. Data dikumpulkan melalui kuesioner online dan dianalisis menggunakan Software SPSS versi 26 dengan teknik analisis statistik deskriptif, uji kualitas instrumen, dan analisis regresi linier berganda. Hasil: Hasil analisis deskriptif menunjukkan bahwa variabel Peluang Usaha dan Lingkungan Usaha berada pada kategori tinggi, sedangkan Strategi Keberhasilan Wirausaha berada pada kategori sedang. Hasil uji regresi linier berganda membuktikan bahwa baik Peluang Usaha maupun Lingkungan Usaha secara parsial dan simultan berpengaruh positif dan signifikan terhadap Strategi Keberhasilan Wirausaha Digital Influencer TikTok. Koefisien determinasi (R²) sebesar 0,186 menunjukkan bahwa 18,6% variasi strategi keberhasilan dapat dijelaskan oleh kedua variabel independen tersebut. Keterbaruan: Penelitian ini mengisi celah akademik dengan secara spesifik memfokuskan analisis pada wirausaha yang digerakkan oleh influencer TikTok, sebuah fenomena yang masif namun belum banyak diteliti secara ilmiah dari perspektif kewirausahaan digital yang holistik. Temuan ini memberikan peta jalan yang praktis bagi pelaku usaha digital untuk mengoptimalkan strategi mereka dalam meraih kesuksesan berkelanjutan.
The Fraud Pentagon Theory Perspective: Fraudulent Financial Reporting In Sharia Banking Registered At Financial Service Authority (OJK) Agus Sulaeman; Nunung Nurhasanah; Rina Maria Hendriyani
Tazkia Islamic Finance and Business Review Vol. 19 No. 2 (2025): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v19i2.449

Abstract

ABSTRACT AGUS SULAEMAN, Fraud Pentagon Theory Perspective: Fraudulent Financial Reporting in Sharia Banking registered at Financial Services Authority (OJK), Magister Managemen Study Programs, College of Singaperbangsa University karawang, 2025. This research aims to examine the effect of fraud pentagon theory towards Fraudulent Financial Reporting in Sharia Banking registered at Financial Services Authority (OJK). Fraud pentagon theory includes five elements, namely Pressure proxied by financial target, financial stability, external pressure, and institutional ownership, Opportunity proxied by ineffective monitoring, and quality of external auditor, Rationalization proxied by change in auditor, Capability proxied by change in directors, and Arrogancy proxied by frequent number of CEO’s picture. This type of research is quantitative research. Samples were taken by using purposive sampling and data analysis tool used is SPSS (Statistical Package for the Social Sciences). The results of this research stated that financial target, financial stability, external pressure, institutional ownership, ineffective monitoring, change in auditor, and change in director does not affect Fraudulent Financial Reporting. While quality of external auditor and frequent of CEO’s picture has a positive significant effect on Fraudulent Financial Reporting. So its proves that Sharia Banking must carry out financial statement audits and prioritize the quality of external auditor to prevent fraudulent financial reporting. Keywords: Fraud, Fraud Pentagon Theory, Fraudulent Financial Reporting, Sharia Bank
Co-Authors Abdilah Zulkarnaen Agus Adi Wibowo Agus Sulaeman Agustinus Deyafajar Jiwantono Andi Raditya Prawira Banuara Nadeak Dadan Hermansyah Darminto Darminto Dede Jajang Suryaman Dede Jajang Suyaman Dede Jajang Suyaman2 Deni Sobari Didit Supriyadi E Andi Ali Said Ekky Gilang Pamungkas Endang Sumardi Ernasari Widy Astuti Fachrun Nisa Fathur Rokhman Freddy Suryadi Hendra Suryana Hersona Sonny Ipan Pauji Irma Novita Kosasih Lismadonna Br. Pohan Muhamad Faqih Muhammad Adhimawan Wijaya Panggita Inoprasetya Ratna Nadia Sari Renal Adi Prayoga Renal Adi Prayoga Rina Maria Hendriyani Solehudin Sonny Hernosa Sonny Hersona Sony Hersona Sony Hersona GW Sri Suartini Teten Hudaeni Tubagus Ahmad Darojat Widjaja Makmur Wisnu Lesmono Yunanti Eva Mandasari