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All Journal JURNAL AKUNTANSI Jurnal Pasca Dharma Pengabdian Masyarakat
R. Neneng Rina Andriani
Universitas Siliwangi
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences

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PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP KEMANDIRIAN KEUANGAN DAERAH (STUDI KASUS PADA PEMERINTAH KOTA TASIKMALAYA TAHUN 2006 – 2015) R. Neneng Rina Andriani; Nisa Noor Wahid
JURNAL AKUNTANSI Volume 13, Nomor 1, Januari-Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

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Abstract

Penelitian ini bertujuan untuk mengetahui (1) Pendapatan Asli Daerah, Dana Perimbangan dan Kemandirian Keuangan Daerah pada Pemerintah Kota Tasikmalaya, (2) Pengaruh Pendapatan Asli Daerah secara parsial terhadap Kemandirian Keuangan Daerah, (3) Pengaruh Dana Perimbangan secara parsial terhadap Kemandirian Keuangan Daerah, (4) Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan secara simultan terhadap Kemandirian Keuangan Daerah. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan mengunakan pendekatan studi kasus. Teknik analisis data yang digunakan adalah analisis regresi berganda. Berdasarkan hasil penelitian dan hasil pengolahan data menunjukkan bahwa: (1) Pendapatan Asli Daerah, Dana Perimbangan dan Kemandirian Keuangan Daerah pada Pemerintah Kota Tasikmalaya mengalami fluktuasi, (2) Pendapatan Asli Daerah berpengaruh signifikan terhadap Kemandirian Keuangan Daerah, (3) Dana Perimbangan berpengaruh signifikan terhadap Kemandirian Keuangan Daerah, (4) Pendapatan Asli Daerah dan Dana Perimbangan secara simultan berpengaruh signifikan terhadap Kemandirian Keuangan Daerah.
PENGARUH RETURN ON ASSET (ROA), CURRENT RATIO (CR), DEBT TO ASSET RATIO (DAR), DAN CAPITAL INTENSITY RATIO (CIR) TERHADAP AGRESIVITAS PAJAK R. Neneng Rina Andriani; Adil Ridlo Fadillah
JURNAL AKUNTANSI Volume 14, Nomor 2, Juli-Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

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Abstract

The purpose of Tthis research is to know and analyze the influence of Return on Assets (ROA), Current Ratio (CR), Debt to Assets Ratio (DAR), and Capital Intensity Ratio (CIR) to Tax Aggressiveness. The population in this study is the Manufacturing Compinies listed in Indonesia Stock Exchange for the period 2012-2017. Sampling method is purposive sampling with some of criteria that procedure a final sample in quantities of nineteen (19) companies as the sampel. The research method used is secondary data. Technique of data analysis that be used is analysis regresion of pooled data Ordinary Least Square (OLS) method used software SPSS version 16.0. The result show that simultaneouslyRReturn on Assets (ROA), CCurrent Ratio (CR), Debt to Asset Ratio (DAR), and Capital Intensity Ratio (CIR) have significant effect based toTTax Aggressiveness. Partially,RReturn on Assets (ROA) has positive and significant effect toTTax Aggressiveness. Debt to Asset Ratio has negative and significant effect to Tax Aggressiveness. While Current Ratio (CR) and Capital Intensity Ratio (CIR) have no effect to Tax Aggressiveness.
INOVASI PENGOLAHAN PRODUK UNTUK MEWUJUDKAN KETAHANAN PANGAN DI MASA PANDEMI COVID 19 R. Neneng Rina Andriani; Tedi Rustendi; Rina Marliana; Wildan Dwi Dermawan
Jurnal Pasca Dharma Pengabdian Masyarakat Vol 3, No 1 (2022): Mei 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/pdpm.v3i1.41565

Abstract

The rapid development of technology has become an opportunity as well as providing solutions for the people who created the corona virus (COVID-19) pandemic. The problems that occurred due to the pandemic resulted in the weakness of people's purchasing power coupled with the termination of employment, through the PbM-KP program we intend to educate the community to be able to meet their own needs, namely through product processing innovations to realize food security during the Covid 19 pandemic. The problem raised is the lack of competence and innovation in Cicurug Village, Pamegatan Hamlet, Margahayu Village, Manonjaya District, Tasikmalaya Regency in managing its resources. Cicurug Village, Pamegatan Hamlet, Margahayu Village, Manonjaya District, Tasikmalaya Regency has great potential in improving community welfare if it gets training and knowledge, one of which is in terms of product processing innovations that can be marketed with a wider range. Therefore, training and providing additional equipment for product processing innovations is expected to strengthen public understanding and knowledge in an effort to realize food security during the COVID 19 pandemic.
Co-Authors Adil Ridlo Fadillah Nisa Noor Wahid Rina Marliana Tedi Rustendi Wildan Dwi Dermawan