Article Per Year (5 Year)
p-Index From 2020 - 2025
3.218
P-Index
This Author published in this journals
All Journal Kinerja Jurnal Akuntansi Bisnis Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Dinamisia: Jurnal Pengabdian Kepada Masyarakat JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ACCRUALS (Accounting Research Journal of Sutaatmadja) Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Akuntansi AKUNESA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Pada Masyarakat Jurnal Akuntansi
Eddy, Endah Purnama Sari
Universitas Kristen Maranatha
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
Analysis of Using e-Filing with The Implementation of Theory of Planned Behavior Lingga, Ita Salsalina; Eddy, Endah Purnama Sari; Dewi, Nunik Lestari; Saputra, Clairine Agelica Riona
KINERJA Vol 25, No 2 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i2.4657

Abstract

AbstractThis study aims to examine the impact of taxpayer’s intention toward using e-filing on actual e-filing usage. This research model based on theory of planned behavior that analyze behavioral attitude, subjective norm and perceived behavioral control as factors that affect taxpayer’s intention toward using e-filling and its impact on actual e-filling usage. Analysis of data uses Partial Least Square of Structural Equation Modeling (PLS SEM). Unit of analysis in this research are accounting lecturers from several universities in Indonesia. A total of 211 lecturers as an individual taxpayer responded to the survey using questionnaires. The result findings prove that attitude toward using e-filing, subjective norm, and perceived behavioral control significantly influence taxpayer’s intention to use e-filing and in the end it will give an impact on actual e-filing usage. Keywords  theory of planned behavior, intention toward using e-filing, subjective norm, perceived behavioral control, actual e-filing usage.
THE EFFECT OF TOTAL QUALITY MANAGEMENT ON EMPLOYEE PERFORMANCE WITH COMPENSATION AS MODERATION VARIABLE Aurora Angela; Sari Endah Purnama; Oktavianti Oktavianti
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 7 No. 2 (2020)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v7i2.1818

Abstract

The purpose of this study is to find out the effect of Total Quality Management (TQM) on employee work performance, mainly when moderated by compensation variables. This research is at commercial banks in Bandung, along with their surroundings. The respondents of the particular study are the employees of the commercial banks. The technique to test the hypothesis is called the Simple Linear Regression Analysis. It is set to determine the effect of TQM on the employee work performance and Moderated Regression Analysis (MRA) to assess the impact of TQM on the employee work performance in times of moderation utilizing the compensation variables. The result of this study is that the application of TQM affects employee work performance. Furthermore, being a moderating variable, compensation has a positive influence on the relationship of TQM with employee work performance. Keywords: Total Quality Management (TQM), Compensation, Employee work performance
Analysis of Using e-Filing with The Implementation of Theory of Planned Behavior Ita Salsalina Lingga; Endah Purnama Sari Eddy; Nunik Lestari Dewi; Clairine Agelica Riona Saputra
KINERJA Vol. 25 No. 2 (2021): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i2.4657

Abstract

AbstractThis study aims to examine the impact of taxpayer’s intention toward using e-filing on actual e-filing usage. This research model based on theory of planned behavior that analyze behavioral attitude, subjective norm and perceived behavioral control as factors that affect taxpayer’s intention toward using e-filling and its impact on actual e-filling usage. Analysis of data uses Partial Least Square of Structural Equation Modeling (PLS SEM). Unit of analysis in this research are accounting lecturers from several universities in Indonesia. A total of 211 lecturers as an individual taxpayer responded to the survey using questionnaires. The result findings prove that attitude toward using e-filing, subjective norm, and perceived behavioral control significantly influence taxpayer’s intention to use e-filing and in the end it will give an impact on actual e-filing usage. Keywords  theory of planned behavior, intention toward using e-filing, subjective norm, perceived behavioral control, actual e-filing usage.
FAKTOR INTERNAL PENDORONG TERJADINYA PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI Rini Handayani; Endah Purnama Sari; Enny Prayogo; Elvina Elvina
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 1 (2021): Vol 7, No. 1 (2021)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v7i1.3046

Abstract

Abstrak: Peneitian ini bertujuan untuk menguji bagaimana peran ukuran perusahaan dan kepemilikan institusional mempengaruhi tax avoidance yang dimoderasi oleh variabel profitabilitas. Populasi sebagai objek riset ini menggunakan seluruh perusahaan yang listing di Bursa Efek Indonesia (BEI). Sampel yang digunakan sebagai objek penelitian diperoleh dengan menggunakan metode nonprobability sampling teknik purposive sampling yaitu perusahaan-perusahaan yang bergerak di bidang infrastructure, utilities, and transportation yang listing di BEI pada periode waktu 2014—2018. Kriteria yang ditetapkan peneliti adalah perusahaan yang tidak memenuhi kriteria yang telah ditetapkan, tidak digunakan dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh terhadap tax avoidance sementara kepemilikan institusional tidak berpengaruh terhadap tax avoidance. Profitabilitas terbukti dapat memperkuat pengaruh ukuran perusahaan dan kepemilikan institusional terhadap tax avoidance. Implikasi dari hasil riset ini dapat memberikan masukan dan pengetahuan bagi Perusahaan dalam mengambil keputusan dan menyelesaikan tindakan tax avoidance yang akan dan sudah dilakukan perusahaan dan bagi manajemen perusahaan dapat memikirkan strategi yang sesuai untuk mengalokasikan biaya di dalam perusahaan untuk meminimalkan tax avoidance.Abstract: This research has the aim of seeing how the role of Company Size and Institutional Ownership affects Tax Avoidance which is moderated by the Profitability variable. The population as the object of this research uses all companies listed on the Indonesian Stock Exchange (IDX). The sample used as the research object was obtained using non-probability sampling method, purposive sampling technique, namely companies engaged in the infrastructure, utilities, and transportation sectors listed on the IDX in the 2014-2018 time period. The criteria set by the researcher are companies that do not meet the predetermined criteria, not used in this study. The results of this study indicate that company size has an effect on tax avoidance while institutional ownership has no effect on tax avoidance. Profitability is proven to strengthen the influence of company size and institutional ownership on tax avoidance. The implication of the results of this research can provide input and knowledge for the company in making decisions and resolving tax avoidance actions that the company will and have taken and for company management to think about appropriate strategies to allocate costs within the company to minimize tax avoidance.
ANALISIS POTENSI DESA WISATA DI KERTAJAYA, KECAMATAN CIRANJANG, KABUPATEN CIANJUR, PROVINSI JAWA BARAT Hanny Hanny; Lidya Agustina; Debbianita; Endah Purnama Sari; Elysabeth I Marpaung; Maria Natalia; Verani Carolina; Joni Joni; Daniel Togu Halomoan; Leliana
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2022): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v6i1.7533

Abstract

Abstract Indonesia has enormous potential tourism to be developed because it has a diversity of natural resources and culture. The development of local tourism needs to be continued to improve local communities' welfare. However, there are a lot of local tourism potentials in villages which have not been explored and exposed. Through community services, academics world could be connected with the village to explore the villages’ potentials and to develop them into tourist villages. This study aims to explore the potential tourism of Kertajaya village based on various aspects and constraints, then to analyze the tourism potentials of Kertajaya Village which could be developed more. The method we used in this research is descriptive with qualitative analysis. Based on the results of some interviews and surveys that we conducted in Kertajaya Village, it can be concluded that Kertajaya Village is potential to become a Tourism Village because of their natural resources, culture, and society. Keywords: Potential tourism; Tourist village; Kertajaya Village Abstrak Indonesia memiliki potensi wisata yang sangat besar untuk dikembangkan karena memiliki keanekaragaman kekayaan alam dan budaya. Pengembangan potensi wisata local perlu terus dilakukan agar meningkatkan kesejahteraan masyarakat lokal. Namun masih banyak potensi wisata local, khususnya yang terdapat di desa-desa yang belum tergali dan terekspose. Melalui pengabdian masyarakat, dunia akademik akan dapat terhubung dengan desa untuk mengeksplorasi potensi desa dan mengembangkannya menjadi desa wisata. Penelitian ini bertujuan untuk menggali potensi pariwisata desa Kertajaya dengan melihat dari berbagai aspek dan kendala, serta menganalisis potensi pariwisata Desa Kertajaya yang mungkin dapat dikembangkan lebih lanjut. Metode yang digunakan dalam penelitian ini bersifat deskriptif, dengan analisis kualitatif. Berdasarkan hasil wawancara dan survey yang kami lakukan di Desa Kertajaya, dapat disimpulkan bahwa Desa Kertajaya cukup berpotensi menjadi Desa Wisata karena kekayaan alam, budaya dan kondisi masyarakatnya. Kata kunci: Potensi wisata; Desa wisata; Desa Kertajaya
IMPACT OF FINANCIAL RATIOS ON THE SHARE PRICE OF A CONSUMER GOODS INDUSTRY COMPANY Aurora Angela; Endah Purnama Sari; Livia Yonathan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.932

Abstract

It is essential that investors have proper financial knowledge for each of their business decisions. One of the ways is to achieve it is to conduct a fundamental analysis related to the financial ratios, which can have an effect on the share price. The purpose of the particular research is to analyse earnings per share (EPS), price to earnings ratio (PER), price to book value (PBV), debt to equity ratio (DER), return to equity (ROE) and their effects on the price of the stock. The particular research is conducted on a consumer goods industry company enlisted in IDX between 2018 and 2020. The test of research hypothesis is conducted utilising multiple linear regression. The outcome of research is that EPS and PBV play a significant role in the share price, whereas PER, DER, ROE are the other way around.
PENGARUH KEPERCAYAAN KEPADA PEMERINTAH, KEBIJAKAN INSENTIF DAN MANFAAT PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Endah Purnama Sari; Yuliana Gunawan; Elvina Elvina
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1288.478 KB) | DOI: 10.31955/mea.v6i3.2269

Abstract

Peneliti tertarik untuk menguji dan menganalisis seberapa besar pengaruh kepercayaan kepada pemerintah, kebijakan insentif dan manfaat pajak terhadap kepatuhan wajib pajak. Sampel penelitian ini adalah wajib pajak Usaha Mikro Kecil dan Menengah (UMKM) di Kota Bandung. Data akan dianalisis dan diolah menggunakan SPSS dengan uji regresi berganda. Hasil menunjukkan bahwa baik secara parsial dan simultan kepercayaan kepada pemerintah, kebijakan insentif pajak dan manfaat pajak berpengaruh kepada kepatuhan wajib pajak.
Strategi Pengelolaan Keuangan dan Pengenalan Perpajakan Kepada UMKM Gunungkidul Meythi Meythi; M. Sienly Veronica; Joni Joni; Endah Purnama Sari; Aurora Angela; Candra Sinuraya; Christine Dwi Karya S; Riki Martusa
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 9, No 1 (2023): January 2023
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.9.1.581-588.2023

Abstract

Tujuan penelitian ini memberikan wawasan mengenai strategi pengelolaan keuangan dan pengenalan perpajakan kepada Usaha Mikro Kecil dan Menengah (UMKM) di Gunungkidul. Saat ini perkembangan perekonomian di daerah Gunungkidul mengalami pertumbuhan tetapi pengelolaan keuangan dan pengenalan perpajakan dari para pengusaha UMKM di daerah tersebut masih rendah akibatnya perkembangan bisnis UMKM di Gunungkidul belum optimal. Hasil dari kegiatan tersebut adalah terjadinya transfer pengetahuan dari pihak akademisi kepada UMKM di Gunungkidul, hal ini dapat dilihat pada perbandingan antara nilai rata-rata pretest dan posttest yang nilai rata-rata posttest lebih besar dibandingkan nilai rata-rata pretest. Berdasarkan hasil tersebut, diharapkan pengetahuan yang diperoleh UMKM di Gunungkidul dapat dimanfaatkan dengan baik oleh para UMKM tersebut sehingga usaha UMKM di Gunungkidul dapat berkembang ke arah yang lebih baik. 
Technology and MSMEs: The Role of the Internet in Business Development Oktavianti Oktavianti; Vinny Stephanie Hidayat; Rini Handayani; Enny Prayogo; Endah Purnama Sari; Lauw Tjun Tjun; Sinta Setiana; Ita Salsalina Lingga; Verani Carolina; Yenni Carolina; Se Tin; I Nyoman Agus Wijaya; Herman Kambono; Steven Asher; Ranesa Thedya; Eiren Eunike
Jurnal Pengabdian Pada Masyarakat Vol 8 No 1 (2023): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.15 KB) | DOI: 10.30653/jppm.v8i1.384

Abstract

Pengabdian kepada masyarakat ini diadakan pada tanggal 7 dan 14 Januari 2023 kepada anggota GJKI Andir Bandung dan dihadiri oleh 16 orang peserta. Kegiatan ini diselenggarakan karena kita sudah memasuki era digital. Teknologi diharapkan bukan menjadi penghancur bisnis UMKM, melainkan membantu para pelaku UMKM untuk dapat mengembangkan bisnisnya. Tujuan dari kegiatan pegabdian kepada masyarakat ini adalah untuk meningkatkan pemahaman dari para pelaku UMKM terkait penggunaan teknologi untuk mengembangkan bisnis mereka. Materi yang disampaikan berjudul "Business in the Digital Era and Technology Applications for MSMEs". Kegiatan ini dilakukan dalam bentuk penyuluhan, pemberian sampel dari produk UMKM, serta diskusi dan tanya jawab. Dari hasil evaluasi peserta di akhir kegiatan maka dapat disimpulkan bahwa para peserta memiliki pemahaman yang lebih baik terhadap teknologi dan pencatatan keuangan untuk UMKM setelah mengikuti kegiatan pengabdian ini. On January 7th and 14th, 2023, Community Service was carried out at GJKI Andir Bandung by 16 people. This activity was held because we have entered the digital era. Technology is expected not to be a destroyer of the MSME business, but to help MSMEs develop their business The purpose of this service is to increase the understanding of members who carry out MSME activities related to the use of technology to develop their businesses. The material presented was titled "Business in the Digital Era and Technology Applications for MSMEs." The activities carried out are in the form of counseling, providing samples of MSME products, as well as discussions and questions and answers. After participating in this activity, based on the evaluation of participants at the end of the activity, the members have a better understanding of technology and financial recording for MSME activities.
Analisis Minat Dosen dan Mahasiswa Menggunakan Online Learning: Perspektif Theory of Planned Behavior Ita Salsalina Lingga; Endah Purnama Sari
Jurnal Akuntansi Bisnis Vol 21, No 2: September 2023
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v21i2.10926

Abstract

Peran Learning Management Systems (LMS) di hampir seluruh institusi pendidikan tinggi di seluruh dunia menjadi begitu penting dalam mendukung efektivitas proses pembelajaran. Tujuan dilakukannya penelitian ini untuk mengetahui apakah LMS telah dimanfaatkan secara maksimal oleh dosen dan mahasiswa di institusi pendidikan tinggi. Theory of Planned Behavior terbukti mampu menjelaskan seberapa besar minat menggunakan online learning dipengaruhi aspek perilaku. Pengujian dilakukan terhadap sampel penelitian meliputi dosen dan mahasiswa beberapa universitas swasta di Bandung. Hasil penelitian ini mendukung model dan hipotesis penelitian yaitu minat menggunakan online learning terbukti dipengaruhi sikap, norma subjektif serta kendali perilaku. Hal ini menjadi temuan yang bermanfaat bagi setiap perguruan tinggi agar terus melakukan pengembangan dan penyempurnaan terhadap LMS yang dimiliki karena terbukti perilaku yang positif dari dosen dan mahasiswa sebagai pengguna LMS akan memengaruhi minat untuk menggunakan online learning. Dengan demikian pemanfaatan online learning di setiap perguruan tinggi dapat berjalan efektif.
Co-Authors AA Sudharmawan, AA Alif Rifky Adilah Aurora Angela Candra Sinuraya Christine Dwi Karya S Clairine Agelica Riona Saputra Daniel Togu Halomoan Debbianita Dwistia , Reynald Emmanuel Eiren Eunike Elvina Elvina Elvina Elvina Elysabeth I Marpaung Elyzabet Indrawati Marpaung Enny Prayogo Erna - Febianti, Febi Hanny Hanny Herman Kambono I Nyoman Agus Wijaya Ita Salsalina Lingga Joni Joni Lauw Tjun Tjun Leliana Lidya Agustina Livia Yonathan M. Sienly Veronica Maria Natalia Meyliana Meyliana Meythi, Meythi Nunik Lestari Dewi Nunik Lestari Dewi Oktavianti Oktavianti Oktavianti Oktavianti Prayogo, Enny Ranesa Thedya Riki Martusa Rini Handayani Santy Setiawan Saputra, Clairine Agelica Riona Se Tin Silaban, Barnabas Tridig Sinta Setiana Steven Asher Tjun , Lauw Tjun Verani Carolina Vinny Stephanie Hidayat Widjaja, Kanisius Kevin Yenni Carolina Yuliana Gunawan Yuliana Gunawan