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FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEN KAS Heriyani, Lusi; Risa, Nurma
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.701 KB)

The purpose of this study is to give evidence that earning per share, operating cash flow, free cash flow, and lastyear cash dividen can influence current cash dividen. Sample of this study is manufacture company listed in BEI atthe year 2010 ? 2012. Data analysis used regression linear, with t-test for testing the hypothesis. The result areearning per share, operating cash flow and free ash flow can not influence the current cash dividen. But, last yearcash dividen can influence the current cash dividen.

Pengaruh Penerapan PP Nomor 23 Tahun 2018 dan Modernisasi Perpajakan Serta Tingkat Kepatuhan Wajib Pajak UMKM di Kota Bekasi Risa, Nurma; Sari, Mayta Rizky Puspita
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/10.33558/jrak.v9i2.1589

This study aims to determine the effect of the implementation of PP. 23 in 2018 and tax modernization system on Taxpayer Compliance. This research is a quantitative descriptive study. This research is use questionnaire to collect data and one hundred SME (Small Medium Enterprises) taxpayers in Bekasi as respondent. PLS (Partial Least Square) analysis technique is use for data analysis technique. The results showed that the implementation of PP No. 23 in 2018 and Tax Modernization have a positive and significant effect to Taxpayer Compliance. Future research is expected expand the scope of research and add to other variables and factors.

Pengaruh Penerapan PP Nomor 23 Tahun 2018 dan Modernisasi Perpajakan Serta Tingkat Kepatuhan Wajib Pajak UMKM di Kota Bekasi Risa, Nurma; Sari, Mayta Rizky Puspita
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i1.2430

This study aims to determine the effect of the implementation of PP. 23 in 2018 and tax modernization system on Taxpayer Compliance. This research is a quantitative descriptive study. This research is use questionnaire to collect data and one hundred SME (Small Medium Enterprises) taxpayers in Bekasi as respondent. PLS (Partial Least Square) analysis technique is use for data analysis technique. The results showed that the implementation of PP No. 23 in 2018 and Tax Modernization have a positive and significant effect to Taxpayer Compliance. Future research is expected expand the scope of research and add to other variables and factors.

SOSIALISASI PROTOKOL KESEHATAN DAN VAKSINASI SERTA PELATIHAN MANAJEMEN KEUANGAN BAGI RUMAH TANGGA Pratiwi, Fahrunisa; Risa, Nurma; Putra, Purnama
DEVOSI Vol 3 No 1 (2022): Devosi Jurnal Pengabdian Masyarakat
Publisher : LPPM Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/devosi.v3i1.4410

Since its appearance in 2019, the Covid-19 virus has quickly spread to various countries in the world. Indonesia is one of the countries with a fairly high number of positive COVID-19 cases. The high number of positive COVID-19 cases has prompted the Indonesian government to implement various policies to prevent the spread and transmission of Covid-19, starting with the imposition of Large-Scale Social Restrictions, the 5M Health Protocol Policy to the Covid-19 Vaccination Program. The purpose of this Real Work Lecture activity is to help prevent the spread and transmission of Covid-19 in the Griya Alam Sentosa Housing Block P19 RT 01 neighborhood through online socialization. Based on the results of the pre-test and post-test, there was an increase in the understanding and behavior of community prevention before and after the socialization. Other problems that have arisen due to the Covid-19 pandemic are the weakening of the economy, some people have difficulty in financial management because people have not planned well. The household financial management socialization and training program with the Money Lover application is carried out with the aim of helping the community in carrying out good financial management so that expenses are not greater than their income so as to avoid being dependent on debt with someone or a money lending institution.

Pengaruh Penerapan Insentif Pajak, Tax Literacy Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Nurma Risa; Ghahara Diandra Bilqis; Neneng Lasmita Susanti
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i1.5842

This study aims to determine the effect of Tax Incentives, Tax Literacy and Tax Sanctions on MSME Taxpayer Compliance in the Bekasi City area. The number of samples used in this study were 118 respondents. The sample in this study used an accidental sampling technique which was carried out using a questionnaire distributed to respondents via google form. The results of the study found that tax literacy had a positive effect on MSME taxpayer compliance, while tax incentives and tax sanctions had no effect on MSME taxpayer compliance.

The Implementation of Prepopulated Value Added Tax-In on E-Invoice 3.0 at Crediting of Value Added Tax-In at PT. XYZ Didi Adi Supriadi; Nurma Risa; Mundianah; Syahfebriano Bogar
Basic and Applied Accounting Research Journal Vol 2 No 1 (2022): Basic and Applied Accounting Research Journal
Publisher : Future Science

This study aims to determine the implementation of prepopulated value added tax/VAT-in on e-invoice 3.0 on crediting input of VAT-in at PT XYZ and besides that this study also aims to determine the effectiveness of using prepopulated input vat-in on e-invoice 3.0 at PT.XYZ. The conclusions from the researches of the implementation of the prepopulated menu. The object of this research is PT XYZ, a company engaged in the field of expedition by carrying out and completing works such as land preparation, cut & fill, infrastructure, red soil warehouses and road construction. The research data used in this study is secondary data. In meeting the needs of secondary data, researchers collected data by interviews, summation and observation. The results of this study indicate that the prepopulated implementation menu at PT XYZ is less effective.

ECO-CONSCIOUS CHOICES: EXAMINING THE EFFECTS OF GREEN MARKETING AND PRODUCT DESIGN ON CONSUMER INTENTIONS TO PURCHASE SUSTAINABLE PRODUCTS Adwimurti, Yudhistira; Rahmani, Hani Fitria; Lumbantobing, Sabar Pardamean; Risa, Nurma
Jurnal Manajemen dan Bisnis Vol 3, No 2 (2023)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v3i2.3373

This research aims to analyze green marketing and green product design on green purchase intention. This research uses a quantitative approach using primary data through an online questionnaire. The research population and sample are all consumers who use Green Wash brand detergent products spread across 3 (three) ASEAN countries, namely Indonesia, Malaysia and Thailand, with the unit of analysis being household consumers who were observed in April - June 2023, where samples were taken using a purposive technique. sampling with the number of samples used in the research being 100 respondents. The research was carried out using research data quality testing methods, research hypothesis testing and multiple linear regression testing using the SPSS Ver program. 26.The test results show that green marketing and green products have no effect on green purchase intention.

Pengaruh Green Accounting, Corporate Social Responsibility Dan Carbon Emission Disclosure Terhadap Nilai Perusahaan Sakina, Ameylia Geulis; Qintharah, Yuha Nadhirah; Chairunnisa, Nurlaila Maysaroh; Putra, Purnama; Risa, Nurma
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i2.8562

This study aims to determine the effect of Corporate Social Responsibility, Environmental Disclosure and Profitability on Firm Value.This study uses quantitative methods and the type of data used is secondary data in the form of company financial reports. The population used in this study are consumer non-cylicals sector companies in the food & beverage sub-sector listed on the Indonesia Stock Exchange for the period 2018-2022. The samples to be used in this study were selected based on purposive sampling method, so that a total of 105 samples were obtained from 21 companies in the consumer non-cylicals sector of the food & beverage sub-sector during the 2018-2022 period. The data in this study were processed using the SSPS (Statistical Product and Service Solution) version 23 program.The results of this study indicate that Corporate Social Responsibility has a negative and significant effect on Firm Value, Environmental Disclosure has a positive effect on Firm Value, Profitability with ROE proxy cannot moderate the relationship between Corporate Social Responsibility on Firm Value, Profitability with ROE proxy weakens the relationship between Environmental Disclosure on Firm Value.

PENGARUH PROFITABILITAS, LEVERAGE, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN EMISI GAS RUMAH KACA Melinda Farza Musyifa; Risa, Nurma
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i1.10716

This study aims to determine the influence of profitability, leverage, and media exposure on greenhouse gas emission disclosure. A quantitative approach was used with panel data regression analysis techniques. The research sample is 47 companies in the energy, healthcare, and transportation & logistics sectors listed on the Indonesia Stock Exchange, with the criteria of publishing Annual Reports and Sustainability Reports through internet media and not experiencing losses during the 2021-2023 period. The results of this study show that profitability and media exposure have no effect on the disclosure of greenhouse gas emissions, while leverage has a significant negative effect on the disclosure of greenhouse gas emissions. It is recommended for future researchers, to use other variables and sectors other than those used in this study, so that they can get more optimal research results. Keywords: profitability; leverage; media exposure; greenhouse gas emission disclosure.

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