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PENGARUH KARAKTERISTIK AUDITOR TERHADAP KUALITAS HASIL PEMERIKSAAN BPK RI PUSAT RATU SIFA NI’MAH; DINI MARTINDA LESTARI
Jurnal Akademika Vol 17, No 1 (2019): Februari 2019
Publisher : STIE Indonesia Malang

This study aims to determine the effect of the characteristics of the auditors on the quality of the results of BPK RI. Characteristics auditor is professionalism, accountability, integrity, objectivity, work experience, independence, competence, and skepticism, in which an examiner should be guided by SPKN, SPAP, and the code of ethics for the State financial inspection. The study population was the BPK Audit Center with the criteria that the auditor has to follow the Education and Training Functional Examination (JFP). Research data analysis using multiple linear regression. The results showed that the objectivity and competence do not affect the quality of the examination results. While variable professionalism, accountability, integrity, work experience, independence and skepticism affects the quality of test results produced by the examiner on the BPK Center.Key words: professionalism, Accountability, intergrity, Objectivity, Work Experience, Independence, Competence, And Skeptism.

ANALISIS PENERAPAN METODE TUNJANGAN PAJAK (GROSS UP) PAJAK PENGHASILAN PASAL 21 TERHADAP LABA RUGI FISKAL DI BADAN PENGELOLA KESEJAHTERAAN KRAKATAU STEEL TAHUN 2018 RIKA KARTIKA; RATU SIFA NI’MAH; RISALDY ARDIPUTRA
JURNAL ILMIAH KOHESI Vol 4 No 2 (2020): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.521 KB)

The background in this study is a factor of PT. Krakatau Steel for its massive efficiency throughout Krakatau Steel Group environment, and the rise of BPJS Kesehatan dues. This research is to find out whether the income tax calculation of article 21 using the Gross up method is most efficient than on the net method used by Bapelkes and its impact on cash flows and fiscal income loss including the income tax agency at Bapelkes Krakatau Steel. The data used in this research is the secondary data obtained in the finished form or data that has been processed through documentation, observation data and interviews. The secondary Data used in this study is employee payroll, calculation of Income Tax Article 21 year 2018 and Fiscal income calculation year 2018. While the method of analysis used in this research is a method of descriptive analysis with a qualitative approach. The results of this research show that from the method of calculation of income tax article 21 using Gross up method is the most efficient or the provision of benefits for tax loss, but because the gross circulation income bapelkes does not exceed 50 billion per year so the amount owed on the body income tax is smaller than the income tax instalments article 25. So it is better to use the net method for the case in the Bapelkes Krakatau steel, except when the income criteria in a year and the number of employees in Bapelkes has increased. The next solution is to mix net and gross up calculations.

PENDAMPINGAN USAHA GIPANG SINGKONG DALAM MENINGKATKAN PEMASARAN DI ERA PANDEMI COVID-19 Ratu Sifa Ni’mah; Intan Permatasari; Nurul Hikmah; Puput Lestari; Ajeng Afifah Muhartini
Jurnal Abdimas Bina Bangsa Vol. 2 No. 2 (2021): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

The purpose of the Student Work Lecture Community Service Program is to increase the village potential and marketing of Gipang Dangdeur (cassava) in Kramatlaban village. The making of gipang is the object of this dedication. By using SWOT analysis, several problems were found as a result of internal weaknesses and external threats. The method of implementing this service is by using the Participation Action Research (PAR) method where the implementation is carried out through a participatory approach method, the implemented into an action, survey through observation, interviews, and analysis of village problems and potentials. Limited production, traditional manufacturing process and competition from Gipang produced by other regions. With this activity, the MSME group has product labels and marketing strategies using social media such as Instagram, Shopee, Facebook, WhatsApp which are carried out through digital technology. Directly through digital technology, it is able to increase and develop the selling value of cassava gipang craftsmen so that products can increase during the Covid-19 period. Several suggestions and proposals were generated, eith the hope that after implementation they would increase the marketing and selling value of the Gipang products, thereby increasing the welfare of the makers in particular and the people of the entire Kramatlaban village in general

PENDAMPINGAN USAHA GIPANG SINGKONG DALAM MENINGKATKAN PEMASARAN DI ERA PANDEMI COVID-19 Ratu Sifa Ni’mah; Intan Permatasari; Nurul Hikmah; Puput Lestari; Ajeng Afifah Muhartini
Indonesian Collaboration Journal of Community Services Vol. 1 No. 4 (2021): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

The purpose of the Student Work Lecture Community Service Program is to increase the village potential and marketing of Gipang Dangdeur (cassava) in Kramatlaban village. The making of gipang is the object of this dedication. By using SWOT analysis, several problems were found as a result of internal weaknesses and external threats. The method of implementing this service is by using the Participation Action Research (PAR) method where the implementation is carried out through a participatory approach method, the implemented into an action, survey through observation, interviews, and analysis of village problems and potentials. Limited production, traditional manufacturing process and competition from Gipang produced by other regions. With this activity, the MSME group has product labels and marketing strategies using social media such as Instagram, Shopee, Facebook, WhatsApp which are carried out through digital technology. Directly through digital technology, it is able to increase and develop the selling value of cassava gipang craftsmen so that products can increase during the Covid-19 period. Several suggestions and proposals were generated, eith the hope that after implementation they would increase the marketing and selling value of the Gipang products, thereby increasing the welfare of the makers in particular and the people of the entire Kramatlaban village in general

Peningkatan Efektivitas dan Tingkat Produksi terhadap Penggunaan Alat Pres serta Pengembangan Produk Inovatif dari Emping Melinjo Ratu Sifa Ni’mah; Ulfi Jefri; Abdul Rohim; Heni Wahyuni; Nadya Mar’atul Rismayanti
Batara Wisnu : Indonesian Journal of Community Services Vol. 2 No. 3 (2022): Batara Wisnu | September - Desember 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v2i3.117

Melinjo tree is a tree that is commonly found in Cilayang Village, Cikeusal District. Melinjo has many benefits, the wood can be used as a simple board and household appliance, the young leaves are referred to as so in Javanese used as vegetable ingredients, for example in the vegetable asem flowers and seeds that are still small or that have been cooked are also used as vegetables, melinjo seeds are also used as raw materials for emping, and the skin can be used as a vegetable. To improve the economy of the people of Cilayang Village, especially for housewives, it is necessary to have innovation from this melinjo. The implementation of this community service activity is in the form of assistance for EMPING MSMEs in Cilayang Village. The innovation carried out from emping is by creating a press machine to facilitate the production process, variations in emping flavors with four flavors, namely original, salty, pedaas, and original. As well as the packaging of empings that are packaged to be more modern. As a result of this activity, the people of Cilayang Village are able to produce light food from melinjo fruit

MEASUREMENT OF COMPANY PERFORMANCE IN VARIOUS PERSPECTIVE ASSESSMENTS OF AUTOMOTIVE SUB-SECTOR COMPANIES AND THEIR COMPONENTS LISTED ON THE INDONESIA STOCK EXCHANGE Ratu Sifa Ni’mah; Rika Kartika
International Journal of Multidisciplinary Research and Literature Vol. 2 No. 3 (2023): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

This study aims to empirically prove the influence of financial perspective, customer perspective, internal business process perspective on company performance in the automotive sub-sector and its components listed on the Indonesia Stock Exchange (IDX) for the period 2013-2021. The population of this study were 13 automotive sub-sector companies and its components listed on the Indonesia Stock Exchange (IDX) for the period 2013-2021, and there are 4 samples of companies using purposive sampling technique. The study method is descriptive quantitative. The results of this study can be concluded that partially the financial perspective and customer perspective have a positive and significant effect on company performance, while the internal business process perspective has a negative and significant effect on company performance

PENDAMPINGAN PENGELOLAAN KEUANGAN PADA PELAKU UMKM KELURAHAN TAMANSARI KECAMATAN PULOMERAK, KOTA CILEGON Ulfi Jefri; Rika Kartika; Ratu Sifa Ni’mah; Raden Irna Afriani; Yuliah Yuliah
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.523

This community service aims to support micro, small and medium enterprises (MSMEs) in managing the financial reports of the businesses they run. Micro businesses, especially in the Tamansari sub-district, Pulo Merak sub-district, Cilegon city. Financial statements are one of the important components that must be owned by MSME actors. This is also widely carried out in the household environment, in order to supplement income or even as the main source of household income. Likewise, in Tamansari Village, Pulomerak District, the majority of the people's livelihood is trading. Various types of business carried out by local residents. Of course, in running a business, it is necessary to have financial management so that business owners are able to know the amount of profit earned. However, the local community's ability to manage financial businesses is minimal, making it difficult to distinguish venture capital and profit when earning income from a business. Based on these conditions, community service is carried out to provide knowledge about financial management and preparing financial reports in a simple way so that you can know the amount of profit. This community service uses the seminar method which takes place at the Tamansari Village Office with participants from MSME actors in the community around the Tamansari Village office. The results of this community service activity can increase knowledge about financial management and preparation of simple financial reports and implement the preparation of financial reports for Micro, Small and Medium Enterprises (MSMEs) in Tamansari Village

PENGARUH KARAKTERISTIK AUDITOR TERHADAP KUALITAS HASIL PEMERIKSAAN BPK RI PUSAT RATU SIFA NI’MAH; DINI MARTINDA LESTARI
AKADEMIKA Vol. 17 No. 1 (2019): Februari 2019
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to determine the effect of the characteristics of the auditors on the quality of the results of BPK RI. Characteristics auditor is professionalism, accountability, integrity, objectivity, work experience, independence, competence, and skepticism, in which an examiner should be guided by SPKN, SPAP, and the code of ethics for the State financial inspection. The study population was the BPK Audit Center with the criteria that the auditor has to follow the Education and Training Functional Examination (JFP). Research data analysis using multiple linear regression. The results showed that the objectivity and competence do not affect the quality of the examination results. While variable professionalism, accountability, integrity, work experience, independence and skepticism affects the quality of test results produced by the examiner on the BPK Center.

PARTISIPASI MELALUI PENGABDIAN MASYARAKAT DALAM PEMBUATAN TANDA JALAN UNTUK GANG-GANG DI KELURAHAN MEKARSARI KECAMATAN PULO MERAK Dini Martinda Lestari; Ratu Sifa Ni'mah
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 3 No. 2 (2023): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v3i2.106

Street name signs are an important means of providing information about the location and names of roads in an area. Unfortunately, in Mekarsari Village, Pulo Merak District, there are no street signposts which makes it difficult for outsiders to find locations in the area. However, there is good news, because the Community Service Team of Bina Bangsa University students and lecturers has planned a solution to overcome this problem by making a special street name sign for Mekarsari Village. The method to be used is direct partner settlement. Making street name signs will include 6 units, with a size of 20 x 40 cm and a height of 165 cm. The sign will have a blue color with white writing, consisting of three parts, namely the name of the street, the name of the village, and the logo of the University of Bina Bangsa (Uniba) as a form of the university's active participation in this program. The street name sign will be installed by implanting it with a casting as deep as 20 cm, so that it is sturdy and durable. Installing a street name sign will provide significant benefits to the community, because it will make it easier for them to find a location in Mekarsari Village. This will have a positive impact on mobility, tourism, as well as the safety and comfort of the public and visitors. With clear and informative street name signs, outsiders will no longer have difficulty finding locations in Mekarsari Village. Everyone will feel more assisted and directed, and this will be a real example of how collaboration between universities and the community can have a positive impact on the progress and welfare of the local area

PENGARUH TRANSPARANSI KEUANGAN TERHADAP EFEKTIVITAS ANGGARAN PADA KANTOR UPT DPPKD PANDEGLANG PROVINSI BANTEN Ni'mah, Ratu Sifa; Kartika, Rika; Yuliah, Yuliah
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 9 No. 2: Juni 2020
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v9i2.3264

Objek penelitian mengenai pengaruh transparansi keuangan terhadap efektivitas anggaran pada Kantor UPT DPPKD Pandeglang, dengan tujuan untuk mengetahui seberapa besar pengaruh transparansi keuangan terhadap efektivitas anggaran pada Kantor UPT DPPKD Pandeglang.Adapun pelaksanaan penelitian dilaksanakan selama 5 (lima) bulan terhitung dari bulan Oktober 2016 sampai dengan Februari 2017.Metode penelitian yang digunakan adalah metode kuantitatif, karena penelitian ini merupakan metode untuk menguji teori tertentu dengan cara meneliti hubungan antar variabel.Metode yang digunakan dalam melakukan pengambilan sampel secara sampling jenuh yaitu semua anggota populasi dijadikan sampel. Populasi dalam penelitian ini adalah seluruh pegawai di Kantor UPT DPPKDPandeglang sebanyak 24 orang.Kemudian data yang diperoleh dianalisis dengan analisis statistik deskriptif, kuantitatif dan analisis statistik inferensial yaitu regresi linear sederhana. Hasil penelitian diperoleh nilai korelasi dari variabel transparansi keuangan (X) terhadap efektivitas anggaran (Y) sebesar r = 0,895.Artinya tingkat korelasi (hubungan) antara kedua variabel tersebut adalah â€œsangat kuatâ€ berada pada rentang nilai korelasi 0,80 â€“ 1,000. Adapun nilaiKoefisien Determinan (KD) sebesar 89,5%,sedangkan sisanya 10,5% dipengaruhi oleh faktor lainnya dan persamaan regresi diperoleh Y = 5,126+0,793X. Sedangkan hasil pengujian hipotesis diperoleh nilai t hitung untuk variabel transparansi keuangan (X) terhadap efektivitas anggaran belanja (Y) sebesar = 2,506 sedangkan nilai t tabel = 2,064 dengan sig. Î± = 0,05 dan df = n-2. Hal ini menunjukkan diterimanya Ha yang menyatakan terdapat pengaruh positif dan signifikan antara variabel transparansi keuangan (X) terhadap efektivitas anggaran (Y) di Kantor UPT DPPKDPandeglang. Kata Kunci : Transparansi Keuangan, Efektivitas Anggaran

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