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Peningkatan Kompetensi Akuntansi Melalui Pelatihan Sertifikasi Akuntansi Zulpahmi Zulpahmi; Sumardi Sumardi; Bagas Widyanto; Wanda Hamidah Sutilah; Agustina Nuraini; Nur Aisyah Luthfiati; Fikri Hidayat
Jurnal Pengabdian Masyarakat Nusantara Vol. 3 No. 1 (2023): Februari-Juli 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v3i1.1001

Abstract

There are various problems that arise during the Covid-19 Pandemic. Especially the realm of education. At this time the situation began to gradually return to normal. As a result, adjustments to return to the time before the pandemic must be made as soon as possible. The PKM FEB UHAMKA team then attended with the aim of providing basic assistance and training to face Professional Certification which will be carried out by grade 11 students.
Pembekalan Pembuatan CV kepada Siswa SMA Plus Assa’adah Sebagai Modal Dalam Memasuki Dunia Kerja Sumardi Sumardi; Edi Setiawan; Zulpahmi Zulpahmi; Kilah Nurjanah; Adelia Sari
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 2 No. 1 (2024): Maret : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v2i1.813

Abstract

Community service activities are social activities aimed at the community as one of the chess dharma of higher education. In order to achieve the chess dharma of higher education, FEB UHAMKA lecturers carry out community service activities for SMA Plus Assa'adah students. This activity is intended so that students have a deep understanding of preparing a curriculum vitae (CV) so that they have a basis for entering the world of work. The activity was carried out using the lecture method, this method was chosen so that the delivery of material could run effectively. Participants who attended the implementation of this activity were 129 students of SMA Plus Assa'adah. Participants were given the opportunity to ask the speaker, so that things that were not understood could be answered optimally.
The Influence Of Msmes, Inflation, And Sharia Bank Finance On Economic Growth Alfian Eka Saputra; Zulpahmi Zulpahmi; Arief Fitriyanto
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8552

Abstract

Economic growth is important to study considering that each region will always try to increase its economic target. This study aims to analyze regional economic growth in West Java with the predictor variables of the number of MSMEs, inflation, and Islamic bank financing. Using secondary data for the 2016–2021 period obtained from the Central Bureau of Statistics, the Services and Finance Authority, and the Office of Cooperatives and UMKM of West Java Province, Using seven cities in West Java as a sample in the study and multiple linear regression as an analytical tool The findings revealed that, for the 2016–2021 period, the number of MSMEs, inflation, and Islamic bank financing had a significant positive effect on West Java regional economic growth. Furthermore, simultaneously, the three independent variables significantly affect the regional economic growth of West Java. West Java's regional economic growth variable of 95.28% is influenced by the independent variables of the number of MSMEs, inflation, and Islamic bank financing, while 4.72% is influenced by other variables. In order to increase economic growth, the government's role is very important in empowering MSMEs, maintaining inflation rate stability, and increasing the portion of sharia financing by Islamic banks.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Dan Badan Terhadap Penerimaan Pajak (Studi Kasus KPP Pratama Jakarta Pasar Rebo) Vika Aprilia; Ahmad Subaki; Zulpahmi Zulpahmi
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.5326

Abstract

Penelitian ini berupaya mengevaluasi sejauh mana kesadaran wajib pajak, ketegasan sanksi perpajakan, dan efektivitas pelaporan pajak berperan dalam mendorong peningkatan penerimaan pajak pada Wajib Pajak Orang Pribadi maupun Badan di lingkungan KPP Pratama Jakarta Pasar Rebo. Melalui penerapan pendekatan penelitian kuantitatif, pengumpulan data dilakukan dengan menyebarkan kuesioner kepada 98 responden yang dipilih menggunakan teknik sampling yang telah ditetapkan. Data yang terkumpul selanjutnya diolah menggunakan berbagai prosedur statistik, termasuk analisis deskriptif, pengujian asumsi klasik, regresi linear berganda, serta pengujian signifikansi melalui uji t dan uji F. Temuan penelitian mengindikasikan bahwa secara parsial, variabel kesadaran wajib pajak, sanksi perpajakan, dan pelaporan pajak masing-masing memberikan pengaruh positif dan signifikan terhadap penerimaan pajak. Namun demikian, ketika ketiga variabel tersebut diuji secara simultan, pengaruhnya tidak terbukti signifikan terhadap keseluruhan penerimaan pajak. Selain itu, nilai koefisien determinasi (R Square) sebesar 0,509 menunjukkan bahwa sedikit lebih dari separuh variasi dalam penerimaan pajak dapat dijelaskan oleh ketiga variabel tersebut. Sementara itu, sisanya dipengaruhi oleh faktor-faktor lain di luar model penelitian, antara lain struktur tarif pajak, efektivitas mekanisme pengelolaan penerimaan negara, serta kualitas program sosialisasi perpajakan. Hasil ini menekankan pentingnya peningkatan kualitas kebijakan perpajakan, terutama dalam memperkuat efektivitas sanksi, meningkatkan keakuratan pelaporan, serta memperluas edukasi perpajakan agar kepatuhan fiskal dan penerimaan pajak dapat ditingkatkan secara lebih optimal.