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All Journal Proceeding Seminar LPPM UMP Tahun 2014 JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) JMM (Jurnal Masyarakat Mandiri) Primanomics : Jurnal Ekonomi & Bisnis Martabe : Jurnal Pengabdian Kepada Masyarakat Daun: Jurnal Ilmiah Pertanian dan Kehutanan EQIEN - JURNAL EKONOMI DAN BISNIS JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Proaksi PARETO : Jurnal Ekonomi dan Kebijakan Publik Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat BUDGETING : Journal of Business, Management and Accounting Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Journal of Economics and Business UBS Journal of Applied Business, Taxation and Economics Reseach Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Akuntansi'45 Journal of Management, Economic, and Accounting JPM MOCCI : Jurnal Pengabdian Masyarakat Ekonomi, Sosial Sains dan Sosial Humaniora, Koperasi, dan Kewirausahaan Adpebi International Journal of Multidisciplinary Sciences As-Syirkah: Islamic Economic & Financial Journal
Venita Sofiani
Universitas Muhammadiyah Sukabumi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis strategi segmentasi pasar pada konsumen pyramidbawah dalam buku “The Fortune at the Bottom of the Pyramid” Sofiani , Venita; Iqbal Noor
PARETO : Jurnal Ekonomi dan Kebijakan Publik Vol. 7 No. 1 (2024): PARETO
Publisher : Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH. Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/andn5f47

Abstract

Buku The Fortune at the Bottom of the Pyramid karya C.K. Prahalad mengusulkan konseppyramid bawah yang merujuk kepada masyarakat miskin di negara berkembang sebagaisegmen pasar potensial bagi perusahaan multinasional. Penelitian ini bertujuan untukmenganalisis strategi segmentasi pasar berdasarkan konsep pyramid bawah dalam bukutersebut. Penelitian dilakukan dengan metode kualitatif dan analisis isi terhadap buku TheFortune at the Bottom of the Pyramid. Hasil penelitian menunjukkan bahwa strategisegmentasi geographic, demographic, dan behavior digunakan dalam menentukan segmenpyramid bawah. Segmen ini dinilai menarik karena jumlahnya yang besar dan belumterlayani dengan baik. Simpulan, implementasi strategi segmentasi yang tepat diperlukanagar pemasaran produk ke pyramid bawah dapat berhasil.
Analysis of Sales Ratio Assessment as a Test Tool for Accuracy of Determination of Tax Object Sales Value against Market Value Case Study In Kabandungan Village Anshor, Mohamad Akbar Akmala; Ismatullah, Ismet; Sofiani, Venita
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.231

Abstract

This study aims to analyze the determination of the Tax Object Sales Value (NJOP) for land and buildings in Kabandungan Village, Kabandungan District, and examine the conformity of NJOP with market values. The method used is the Assessment Sales Ratio (ASR) which refers to the provisions established by the Directorate General of Taxes and the International Association of Assessing Officers (IAAO). Primary data was obtained from the Tax Office Pratama Kabupaten Sukabumi and the Kabandungan Village Office. The analysis results indicate variations in the level of conformity between NJOP and market values among the different hamlets in Kabandungan Village. While some hamlets achieve a good level of accuracy, others still fall short of the established standards. Therefore, it is recommended to review the ASR method, conduct further studies on factors influencing NJOP determination, improve coordination among relevant institutions, update and maintain accurate data, and implement training and capacity building in property assessment. This research contributes to understanding and improving the NJOP determination process in Kabandungan Village.
Analysis of Internal Control Systems at The Office of The National Land Agency Sukabumi District Fadhila, Ghina Rahayu; Nugroho, Gatot Wahyu; Sofiani, Venita
Adpebi International Journal of Multidisciplinary Sciences Vol. 2 No. 2 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijms.v2i2.665

Abstract

Internal control is to assess the effectiveness and efficiency of all activities whether they are by their objectives or not. If the internal control at the Office of the National Land Agency for Sukabumi Regency is very weak, then the possibility of errors that cause weak work effectiveness is also not good and vice versa, but such incidents can be minimized so that inefficiencies or ineffective performance can be identified quickly and corrective action (improvement) can be done as soon as possible because the internal control system has an important role in the organization. Internal Control System in Government Regulation No. 60 of 2008 which regulates government internal control and performance accountability reporting is also very necessary to know and measure the ability of a government agency to achieve the vision, mission, and goals of government agencies. This study aims to analyze and explain how the internal control system. This research was conducted using a qualitative descriptive method. Based on the results of the research, shows that the internal control system carried out at the Sukabumi Regency National Land Agency Office has gone well with the success of carrying out its duties in achieving goals and objectives determined in the 2021 performance report (LKj).
Pengaruh E-Samsat Dan Samkel Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Sukabumi: Studi Kasus Pada UPTD Pusat Pengelolaan Pendapatan Daerah Wilayah Kota Sukabumi Risma Dianti Putri; Venita Sofiani; Hendra Tanjung
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2498

Abstract

This study aims to determine whether there is an effect of E-Samsat and Mobile Samsat on compliance of motor vehicle taxpayers in Sukabumi City. The method used is quantitative method with descriptive research type. The sample in this study were 100 motor vehicle taxpayers registered with the UPTD Pusat Pengelolaan Pendapatan Daerah Wilayah Kota Sukabumi using nonprobability sampling techniques. The data collection technique used a questionnaire using a 1-5 Likert scale instrument that had been tested for validity and reliability. Data processing using microsoft office excel and SPSS version 25 program then the data is analyzed by descriptive statistical test, instrument test, classical assumption test, partial test (t-test), simultaneous test (F-test), and determinant coefficient test (R2). The data analysis technique used to answer the hypothesis is multiple linear regression with the help of SPSS version 25. Based on the results of the simultaneous hypothesis test (F-test), it shows that the proposed hypothesis is accepted because it shows positive and significant hypothesis test results. This means that E-Samsat and Mobile Samsat have an effect on motor vehicle taxpayer compliance. The results of partial hypothesis testing (t-test) show that E-Samsat has an effect on motor vehicle taxpayer compliance. while Mobile Samsat has no effect on motorized vehicle taxpayer compliance.
Pengaruh Net Profit Margin dan Total Asset Turnover Terhadap Pertumbuhan Laba Pada Perusahaan Makanan Dan Minuman yang Terdaftar di BEI Tahun 2019-2022 Dwi Z, Aghnia; Suherman, Acep; Sofiani, Venita
Jurnal Akuntansi & Keuangan Unja Vol 9 No 1 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i1.27258

Abstract

This study aims to determine the effect of net profit margin and total asset turnover on profit growth. The variables used in this study are net profit margin, total asset turnover and profit growth. The research method used in this study is a quantitative method with descriptive research type, sampling in this study was carried out by purposive sampling method with predetermined criteria resulting in 19 companies. The analytical method used is multiple linear regression analysis with SPSS version 25. The partial results show that Net Profit Margin (NPM) has an effect on profit growth while Total Asset Turnover (TATO) has no effect on profit growth. The simultaneous results show that the net profit margin and total asset turnover have a simultaneous or equal effect on profit growth.
PERENCANAAN KEUANGAN SYARIAH DALAM UPAYA MENINGKATKAN KEMAMPUAN MANAJEMEN KEUANGAN BAGI PARA IBU RUMAH TANGGA KEC. CITAMIANG KOTA SUKABUMI Anggriani, Reni; Sofiani, Venita
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 5 No. 2 (2024): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v5i2.3586

Abstract

There have been many studies that discuss Islamic financial planning for families. However, research that discusses Islamic financial planning to improve Islamic financial management and Islamic investment is still limited. This research was carried out to continue the service that has been carried out to housewives in Citamiang District, Sukabumi City. The background of this research is to find out how successful housewives are in understanding and managing financial planning in sharia so that they can improve their ability in sharia financial management and invest in sharia investments. This research method uses qualitative descriptive, by collecting questionnaire data to 50 housewives in Citamiang District, Sukabumi City, observation and documentation study. The results of the study show that housewives have done a good record of their income and expenses, do financial planning by determining the most important main needs, and prefer easy investments without having to take a period of time.
Analysis of Cash Receipts Accounting Information Systems in Improving The Internal Control System PT. Cipt Niaga Semesta Pelabuan Ratu Gunawan, Debi; Sofiani, Venita; Himawan, Irfan Sophan
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.152

Abstract

Every product sales transaction has something called cash receipts for the company. Company management must be able to manage every transaction to avoid fraud or mistakes that can be intentional or unintentional. The type of research used by the author is descriptive qualitative method, the data processed is data obtained from interviews and unstructured observations which will be analyzed qualitatively and described in descriptive form. The accounting information system for cash receipts at PT Cipta Niaga Semesta Pelabuhan Ratu has been satisfactory in improving the company's internal control. However, companies need to pay attention to internal controls related to the structure that separates the performance of duties and functions of employees, as well as adding human resources in several parts to avoid a decrease in employee performance which can harm the company.
Pengaruh Kenaikan Tarif Pajak Pertambahan Nilai (PPN) Dan Biaya Bahan Baku Terhadap Omset Penjualan Pada PT Buana Raya Lestari Fanny Permata Gunawan; Venita Sofiani
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.469

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Perubahan Tarif Pajak Pertambahan Nilai (PPN) Dan Biaya Bahan Baku Terhadap Omset Penjualan Pada Perusahaan Percetakan di Sukabumi. Variabel yang digunakan dalam penelitian ini adalah Pajak Pertambahan Nilai (PPN), Biaya Bahan Baku, dan Omset Penjualan. Dilatarbelakangi dengan amanat Undang – Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP) pemerintah menetapkan untuk menaikkan tarif Pajak Pertambahan Nilai (PPN) yang semula 10% menjadi 11%. Pemberlakuan tarif terbaru ini mulai di berlakukan pada 1 April 2022 yang mengalami beberapa dampak dari kenaikan tersebut khususnya para pelaku usaha. Pada penelitian ini metode penelitian yang digunakan adalah metode penelitian kuantitatif non parametrik dengan menggunakan system computer SPSS. Adapun teknik analisis data yang digunakan adalah diantaranya Uji Asumsi Klasik (Uji Normalitas, Uji Multikolinearitas, Uji Heteroskedastisitas), Uji Regresi Linier Berganda, Uji Koefisien Determinasi, dan Uji Hipotesis. Dari hasil penelitian menunjukan bahwa adanya kenaikan tarif Pajak Pertambahan Nilai (PPN) dan biaya bahan baku pada PT Buana Raya Lestari berpengaruh signifikan terhadap omset penjualan.
PERENCANAAN KEUANGAN SYARIAH DALAM UPAYA MENINGKATKAN KEMAMPUAN MANAJEMEN KEUANGAN BAGI PARA IBU RUMAH TANGGA KEC. CITAMIANG KOTA SUKABUMI Anggriani, Reni; Sofiani, Venita; Kartini, Tina
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 5 No. 2 (2024): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v5i2.3586

Abstract

There have been many studies that discuss Islamic financial planning for families. However, research that discusses Islamic financial planning to improve Islamic financial management and Islamic investment is still limited. This research was carried out to continue the service that has been carried out to housewives in Citamiang District, Sukabumi City. The background of this research is to find out how successful housewives are in understanding and managing financial planning in sharia so that they can improve their ability in sharia financial management and invest in sharia investments. This research method uses qualitative descriptive, by collecting questionnaire data to 50 housewives in Citamiang District, Sukabumi City, observation and documentation study. The results of the study show that housewives have done a good record of their income and expenses, do financial planning by determining the most important main needs, and prefer easy investments without having to take a period of time.
Pengaruh Penerapan Standar Akuntansi Pemerintah dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan di SKPD Kota Sukabumi Fatur, Mochammad; Tanjung, Hendra; Sofiani, Venita
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.27285

Abstract

Penelitian ini bertujuan menguji pengaruh Standar Akuntansi Pemerintah (SAP) dan Sistem Informasi Akuntansi (SIA) terhadap kualitas laporan keuangan SKPD di Kota Sukabumi. Metode yang digunakan adalah kuantitatif asosiatif dengan data dikumpulkan melalui kuesioner dari 33 pegawai lima SKPD yang terlibat langsung dalam penyusunan laporan keuangan. Hasil uji secara parsial menunjukkan bahwa SAP berpengaruh positif dan signifikan terhadap kualitas laporan keuangan (t hitung = 2,713; signifikansi = 0,005), begitu pula SIA (t hitung = 2,863; signifikansi = 0,035). Secara simultan, keduanya juga berpengaruh signifikan (F hitung = 10,264; signifikansi = 0,000) dengan nilai koefisien determinasi (R²) sebesar 0,406. Artinya, 40,6% variasi kualitas laporan keuangan dijelaskan oleh SAP dan SIA. Temuan ini menunjukkan pentingnya penerapan regulasi akuntansi dan pemanfaatan teknologi informasi dalam meningkatkan akuntabilitas keuangan daerah.
Co-Authors Abdullah, Sodiki Acep Suherman Andri Indrawan Annisa Muhamad Anshor, Mohamad Akbar Akmala Debby Mustika Purnama Alam Delia, Delia Dhea Rizky Dwi Z, Aghnia Dzikri Hidayat Eris Darsawati Evi Martaseli Evi Martaseli Fadhila, Ghina Rahayu Fanny Permata Gunawan Fatur, Mochammad Gatot Wahyu Nugroho Gunawan, Debi Hendra Tanjung Ika Sofia Rizqiani Iqbal Noor Iqbal Noor Irfan Sophan Himawan Ismet Ismatullah Laita Shopia M Alfiandri Setiawan Mutiara Priscilla Napiza, Fillia Neneng Kartika Rini Nisa Putri, Dhitya Auliya Novitasari, Bela Nuraeni, Erni Permata Gunawan, Fanny Reni Anggraeni Reni Anggriani Reni Anggriani Reni Anggriani, Reni Rinaldi Rinaldi Rinaldi Risma Dianti Putri Risma Nurmilah Shopia, Laita Silpiana, Devi Sulaeman Sulaeman Sulaeman Sulaeman Syalwa Afrina Dwisaftari Tazkia, Meutia Tina Kartini Tina Kartini Wahyu Nugroho, Gatot Yuyun Sri Wahyuni Zahwa Syafira, Dania Zakiah Nur Latifah zakiahnurlatifahsmi@gmail.com