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All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JMB : Jurnal Manajemen dan Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JIMEK
Djenni Sasmita
Universitas Muhammadiyah Tangerang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGUKURAN KINERJA DENGAN MENGGUNAKAN KONSEP VALUE FOR MONEY PADA PEMERINTAH KAB. OKI SUMATERA SELATAN PERIODE 2017-2019 Djenni Sasmita
JMB : Jurnal Manajemen dan Bisnis Vol 9, No 2 (2020): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v9i2.3256

Abstract

This study aims to determine the performance of the Regional Wealth and Financial Revenue Service (DPKAD) of Oki District, South Sumatra by using the concept of Value For Money. This research was conducted by collecting data for 3 years, from 2017 to 2019. This study used secondary data. The data analysis method used is descriptive qualitative analysis method. Based on the results of research using the concept of Value For Money based on 3 main elements, namely economy, efficiency and effectiveness, it shows that: Economic ratios get 86.54%, 82.64% and 71.43%, which means that the economic ratio is below 100% during 2017 -2019 and the results of this ratio indicate that the criteria for economic ratios are categorized as "economic". The efficiency ratio during the research year of this ratio was 94.69%, 105.17% and 97.95%, although in 2018 the ratio was less efficient because the percentage was above 100%. However, the performance of the Oki district government as a whole is included in the "efficient" category. Meanwhile, the ratio of effectiveness obtained is 96.53%, 86.65% and 76.98%, where the percentage ratio below 100% indicates that this ratio is considered "ineffective". Based on the research results, the concept of Value For Money is very well applied to Oki District DPKAD because it can provide a more structured and comprehensive picture of performance.
PEMAHAMAN, KESADARAN , SANKSI PAJAK, PELAYANAN FISKUS, E-FILLING SYSTEM DAN KEPATUHAN WAJIB PAJAK: UNDERSTANDING OF TAXPAYERS, TAXPAYER AWARENESS, TAX PENALTIES, FISCAL SERVICES, AND E-FILLING SYSTEMS AND THE COMPLIANCE OF INDIVIDUAL TAXPAYERS Karsam Karsam; Djenni Sasmita; Susana Dewi; Solihin Solihin; Bambang Tedja; Agnes Ksp
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.371-382

Abstract

Low tax compliance, has an impact on state revenues. Therefore the government has taken various ways to improve tax compliance. The purpose of this study determinedness-Filling systems, tax penalties, Fiscal Services, taxpayer awareness, and understanding of taxpayers have significant influences on the compliance of individuals taxpayer registered with the Jakarta Tax Office either partially or simultaneously. Data were obtained from 120 respondents who were registered as individuals taxpayer at Jakarta Tax Office. By using multiple linear regression techniques, the result of the study shows that the e-Filling system, tax penalties, tax services, taxpayer awareness, and the understanding of taxpayers have positive and significant effects on the compliance of individuals taxpayer registered with the Jakarta Tax Office.
Financial Management for UMKM at the RW Level Discussion Forum in Tangerang City Afaf Boru Bulan Namora; Djenni Sasmita
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2021): ABDIMAS TALENTA : Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.803 KB) | DOI: 10.32734/abdimastalenta.v6i1.5337

Abstract

The main objective of community service is to carry out financial management for MSMEs at RW level in Tangerang City. Micro, Small, and Medium Enterprises (MSMEs) are micro, small and medium enterprises which are one of the business sectors that still survived during the Indonesian economic crisis in 1998. These businesses can survive, because they do not depend on import trade or expect funding from banks. This financial management is carried out in a discussion forum at the RW level in the city of Tangerang to improve the welfare of the community in managing finances for micro businesses independently. The government realizes that financial management is one of the places for the community to empower and develop MSMEs. This service activity is carried out to manage finances in detail and properly managed at the RW level, Tangerang city. This implementation method consists of seminars and training. The results of the seminar and financial management training at the RW level discussion forum in the city of Tangerang went well because the participants received knowledge that was useful for training for the progress of their business. Based on the results of research carried out conducting umkm activities can improve detailed and correct financial management even though many people do not understand financial reporting in accounting, but because of the holding of seminars and training it has produced good results for the people of Tangerang city, thereby reducing unemployment.
Pengaruh Profitabilitas , Ukuran Perusahaan Dan Dividend Payout Ratio Terhadap Perataan Laba Pada Sektor Consumer Cyclicals Di Indonesia Mohamad Zulman Hakim; Rika Ristianti; Djenni Sasmita; Hamdani Hamdani; Hesty Erviani Zulaecha; Dewi Rachmania
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 2 (2023): JULI : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i2.1765

Abstract

This study used 10 Consumer Cyclicals companies listed on the IDX for 2018-2021 using the Purposive Sampling method to test company growth, profitability, company size and dividend payout ratio on earnings variance. Which in the analysis with panel data regression method. The results of this study indicate that company growth has no effect on income smoothing, company size has a negative effect on income smoothing, and the dividend payout ratio has no effect on income smoothing
Co-Authors Afaf Boru Bulan Namora Agnes Ksp Bambang Tedja Dewi Rachmania Hamdani Hamdani Hesty Erviani Zulaecha Karsam Karsam Mohamad Zulman Hakim Rika Ristianti Solihin Solihin Susana Dewi