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All Journal Jurnal Akuntansi Indonesia Journal of Accounting and Investment Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Pemberdayaan Masyarakat Madani (JPMM) JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jati: Jurnal Akuntansi Terapan Indonesia Agregat: Jurnal Ekonomi dan Bisnis SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan SENMEA
Dewi Pudji Rahayu
Universitas Muhammadiyah Prof. DR. HAMKA
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Komisaris Independen, Komite Audit, Board Gender Diversity, dan CSR terhadap Tax Aggressiveness pada Perusahaan Kompas100 Sebelum dan Selama Pandemi Rizki, Aisah Amalia; Rahayu, Dewi Pudji; Larasati, Meita
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.18614

Abstract

This study aims to determine the effect of independent commissioner, audit committee, board gender diversity, and CSR on tax aggressiveness The population and sample in this study were KOMPAS100 index companies listed in Indonesian Stock Exchange before and during the Covid-19 pandemic for the 2018-2021 period. The sampling technique of this study was using purposive sampling technique. The number of research samples before the Covid-19 pandemic was 69 samples and during the Covid-19 pandemic was 85 samples. The data analysis technique used in this study is multiple linear regression. Before the Covid-19 pandemic, it was found that independent commissioner, audit committee, board gender diversity, and firm size had no impact on tax aggressiveness, while CSR and leverage had an impact on tax aggressiveness. During the Covid-19 pandemic, it was found that CSR, board gender diversity, leverage, and firm size had no impact on tax aggressiveness, while the independent commissioner and audit committee had an impact on tax aggressiveness.
Unraveling the Link between Financial Literacy and Financial Capability among Java's Students: Mengurai Hubungan antara Literasi Keuangan dan Kemampuan Finansial di Kalangan Pelajar di Jawa Rismaya Fitria, Rema; Rahayu, Dewi Pudji; Septiana, Mila; Arrasid, Jundi
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 9 No. 2 (2023): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v9i2.1699

Abstract

This study aims to investigate the relationship between various dimensions of financial literacy, including financial behavior, attitude, knowledge, and capability, among university students in Java. The research encompassed the entire population of university students on Java island in 2022, totaling 3.5 million, with a final sample size of 173 respondents selected using the Slovin formula. Data collection was conducted through a questionnaire survey, and multiple regression analysis was employed to assess the direct influence of financial literacy on financial capability using SPSS software version 25. The findings revealed a significant positive impact of financial behavior and attitude on the financial capability of college students. These results offer valuable insights for policymakers, highlighting the importance of comprehensive strategies in enhancing financial capability, particularly among university students, for improved financial well-being and preparedness.
Community Empowerment Through the Enhancement of Entrepreneurship in the Production of Lotion and Mosquito Spray for Dengue Fever in Sukmajaya, Depok Prastiwi, Rini; Dewanti, Ema; Rahayu, Dewi Pudji; Ladeska, Vera; Wardani, Elly
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 8 No. 2 (2024): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)

Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.008.2.13

Abstract

Dengue fever has become one of the endemic diseases in the Sukmajaya area of Depok. This disease can claim the lives of up to 10% of those affected. Community empowerment, particularly through the empowerment of PKK groups. This community service aims to increase the community's ability to prevent the spread of the Aedes aegypti mosquito through empowering the PKK group community. It can prevent the spread of mosquitoes by introducing natural materials as mosquito repellents and creating lotion and spray products as alternative solutions. The program involves training and assistance in producing lotions and sprays using natural ingredients. Using essential oils as raw materials, along with marketing techniques, can be a solution to address this issue. The Community Service Team of the Faculty of Pharmacy and Science (FFS) UHAMKA and the Faculty of Economics and Business (FEB) UHAMKA provided comprehensive training and guidance in the pharmacy skills program. Participants were instructed on creating lotion and mosquito repellent spray formulations using natural ingredients, including orange leaf extract, orange oil, lavender oil, and clove oil. The training consisted of lectures followed by a hands-on workshop on entrepreneurship, focusing on the importance of selecting appropriate packaging and promoting the products effectively. Participants are very enthusiastic about acquiring this skill because it enhances the capabilities of PKK administrators in utilizing natural materials in forms that will later boost the spirit of entrepreneurship and help prevent dengue fever.
M-CASH: Simple Software for MSME Financial Report Management in an Effort to Support SDGs to Drive Economic Growth Cahyani, Meti Regita; Zulpahmi; Rahayu, Dewi Pudji; Larasati, Meita
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 1: March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i1.24973

Abstract

This research aims to design a simple website-based financial reporting software for MSMEs to be more advanced in supporting inclusive and sustainable economic growth in accordance with the Sustainable Development Goals (SDGs). The subject of this research is MSME players at the Tugas Ibu Foundation. This research uses secondary data in the form of financial data contained in the balance sheet and profit and loss. The data analysis technique uses descriptive methods. The research method uses research and development (R&D) with a 4D development model modified into 3D by going through several stages, namely defining, design, and development. The results of this study are in the form of simple web-based M-CASH software that can help MSME actors record financial reports.
Co-Authors Akbari, Deni Adha Andika Bagus Pambudi Arrasid, Jundi Cahyani, Meti Regita Deni Adha Akbari Elly Wardani, Elly Ema Dewanti Enong Muiz Ladeska, Vera Larasati, Meita Nurus Shobah Akmaliyah Resti Sintya Sari Rini Prastiwi Rismaya Fitria, Rema Rizki, Aisah Amalia Septiana, Mila Zulpahmi Zulpahmi Zulpahmi