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All Journal Jurnal Akuntansi & Auditing Indonesia Indonesian Journal of Economics and Bussiness Ekonomi Bisnis NUTRIRE DIAITA Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Pekommas Jurnal Akuntansi Multiparadigma REZ PUBLICA Jurnal EMT KITA Jurnal AKP Jurnal Komunikasi Ikatan Sarjana Komunikasi Indonesia Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Pendas : Jurnah Ilmiah Pendidikan Dasar Masyarakat Telematika Dan Informasi : Jurnal Penelitian Teknologi Informasi dan Komunikasi Lentera: Jurnal Ilmiah Kependidikan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI JKM (Jurnal Kebidanan Malahayati) JRA: Jurnal Riset Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ComTech: Computer, Mathematics and Engineering Applications Dialogia: Jurnal Studi Islam dan Sosial Journal of Information System, Applied, Management, Accounting and Research JURNAL ILKES (Jurnal Ilmu Kesehatan) Altasia : Jurnal Pariwisata Indonesia Almufida: Jurnal Ilmu-Ilmu Keislaman Jurnal Ilmiah Edunomika (JIE) Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat International Journal of Economics Development Research (IJEDR) Mediakom : Jurnal Ilmu Komunikasi Jurnal Hukum Lex Generalis Jurnal Ilmiah Wahana Pendidikan Jurnal Riset dan Inovasi Pembelajaran Jurnal Vokasi Informatika (JAVIT) Jurnal Abdimas Bina Bangsa Educoretax JUKESHUM: Jurnal Pengabdian Masyarakat Bulletin of Science Education Golden Ratio of Marketing and Applied Psychology of Business Jurnal Inovasi Masyarakat Jurnal Bisnis, Ekonomi, dan Sains Jurnal Ekonomi dan Bisnis Journal of Accounting and Finance Management (JAFM) ASEAN Marketing Journal Journal of Business Studies and Management Review JRAP (Jurnal Riset Akuntansi dan Perpajakan) SETARA: Jurnal Studi Gender dan Anak Journal Research of Social Science, Economics, and Management Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Bangsa Journal International Dakwah and Communication Librarianship In Muslim Societies Al Makki Health Informatics Journal Jurnal Pengabdian Sosial Jurnal Ilmiah Akuntansi dan Keuangan MEJORA Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Prosiding Seminar Kesehatan Nasional IJELaSS: International Journal of Education, Language and Social Scince BACA: Jurnal Dokumentasi dan Informasi Tradisign: Jurnal Pustaka Desain dan Budaya
Diana Sari
Universitas Widyatama
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Perbedaan Antara Zakat Profesi dan Pajak Penghasilan dan Pengaruhnya Terhadap Jumlah Yang Harus Dibayar Oleh Wajib Pajak Orang Pribadi Diana Sari
Jurnal Inovasi Masyarakat Vol. 1 No. 1 (2021): Jurnal Inovasi Masyarakat
Publisher : LP2M Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2219.496 KB) | DOI: 10.33197/jim.vol1.iss1.2021.572

Abstract

Pemerintah melalui Undang-undang pengelolaan zakat telah mengatur bagaimana caranya dapat menghimpun potensi dana umat islam dari sektor zakat secara proporsional.
PENGARUH INTENSITAS MODAL, THIN CAPITALIZATION DAN KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013- 2017) Irfan Nauli Noor; Diana Sari
Jurnal Bisnis, Ekonomi, dan Sains Vol. 1 No. 1 (2021): Jurnal Bisnis, Ekonomi, dan Sains
Publisher : Univesitas Widyama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.808 KB) | DOI: 10.33197/bes.vol1.iss1.2021.649

Abstract

Penelitian ini merupakan studi pada bidang Akuntansi Pajak, yaitu menganalisis Pengaruh Intensitas Modal, Thin Capitalization dan KepemilikanKeluarga Terhadap Tax Avoidance. Unit analisis adalah pada peusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2017, dengan jumlah sampel sebanyak 235 melalui teknik sampling. Terdapat dua cara dalam menganalisis data, yaitu secara kuantitatif dan kualitatif. Pertama, analisis kuantitatif terdiri atas dua cara, yaitu analisis regresi dan analisis korelasi dengan program Software SPSS v.21. Kedua, analisis kualitatif yaitu berdasarkan teori dan rasionalitas, digunakan untuk melengkapi hasil anilisis secara kuantitatif. Hasil Anlisis regresi dan analisis korelasi bahwa, secara parsial Penghindaran Pajak dipengaruhi oleh Intensitas Modal (2,54%), Thin Capitalization (3,37%) dan oleh Kepemilikan Keluarga (13,11%). This research is a study in the field of Tax Accounting, which analyzes the Effect of Capital Intensity, Thin Capitalization and Family Ownershipon Tax Avoidance. The unit of analysis is for manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2017, with a total sample of 235 through sampling techniques. There are twoways to analyze data, namely quantitative and qualitative. First, the quantitative analysis consists of two ways, namely regression analysis and correlation analysis with the SPSS v.21Software program. Second, qualitative analysis, based on theory and rationality, is used to complement quantitative analysis results. Regression analysis results and correlation analysis that, partially Tax Avoidance is influenced by CapitalIntensity (2.54%), Thin Capitalization (3.37%) and by Family Ownership (13.11%).
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PELAPORAN KEUANGAN UMKM BERKUALITAS (Survei pada UMKM Peternak di Indonesia) R. Ait Novatiani; Robertus Ary Novianto; Rita Yuniarti; Diana Sari; Nuryaman; Bachtiar Asikin
Jurnal EMT KITA Vol 6 No 2 (2022): JULY-DECEMBER 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i2.703

Abstract

The purpose of this research is to analyze the relationship of the factors that influence the quality of MSME financial reporting. The population selected in this study were 116 farmers in Indonesia, while the sampling technique used was simple random sampling so that the research sample was 54 farmers. The results of the study provide evidence of a positive influence on accounting understanding and human resource competence on quality MSME financial reporting. Thus the factors that influence the quality of MSME financial reporting include factors of accounting understanding and human resource competence.
Does Luxury Brand Perception Matter In Purchase Intention? A Comparison Between A Japanese Brand And A German Brand Sari, Diana; Kusuma, Brata
ASEAN Marketing Journal Vol. 6, No. 1
Publisher : UI Scholars Hub

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

Abstract

The research regarding luxury products in developed economies can be found in many literatures, nevertheless similar research in developing economies are still limited. Since this topic is still underexplored, particularly in developing economies, the purpose of this study is to investigate Indonesian consumers’ perception of two different luxury brands that comes from different countries, namely BMW (Germany) and Lexus (Japan). Data was collected from diverse Indonesian BMW and Lexus owners. The consumers’ general brand perception and perceived values of luxury car are examined in this study. Data analysis used structural equation modeling (SEM). Results indicated that Indonesian consumers considered Japanese luxury car’s (Lexus) conspicuous value higher than German luxury car (BMW). Nevertheless, BMW was considered to have higher value in all of the rest of the aspects studied such as quality value, social value, and hedonic value. Even though so, the result of the study finds that Lexus owners have a higher purchase intention than BMW owners. The research concludes that luxury brand perception is highly affecting consumers’ purchase intention in this luxury automotive industry.
Pengaruh Pemahaman Akuntansi Terhadap Implementasi SAK EMKM (Survei pada UMKM Kuliner di Kota Bandung) R. Ait Novatiani; Diana Sari; Nuryaman; Bachtiar Asikin; Rita Yuniarti; Robertus Ary Novianto
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i1.777

Abstract

The purpose of this research is to analyze the effect of accounting understanding on the implementation of SAK EMKM. The population selected in this study is culinary SMEs in the city of Bandung. The sample in this study used convenience sampling technique in order to obtain as many as 60 culinary SMEs. In this study, a simple regression analysis method with SPSS 20 was used. The results of the study provide evidence that the better the understanding of accounting, the better the implementation of SAK EMKM.
Pengaruh Tingkat Inflasi Dan Jumlah Wajib Pajak Terhadap Realisasi Penerimaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Pada Kota Bandung Periode 2014-2021 Nissa Yuniar Nur Alifah; Diana Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5001

Abstract

The purpose of this study is to estimate changes in land and building tax revenues for the City of Bandung in 2014-2021 by considering the impact of inflation and the number of taxpayers. This information was compiled using records and reports from the Bandung Regional Revenue Management Agency and the Bandung Central Bureau of Statistics (BPS). Information is provided regarding the inflation rate in Bandung City, the number of taxpayers of PBB-P2 in Bandung City, and the income of PBB-P2 in Bandung City. Data collection is carried out every quarter for 8 years, from 2014-2021, in the form of periodic data (time series data). In this study, we used a descriptive verification strategy. Saturated sampling was used, and the resulting sample size was 32 observations. This study used descriptive statistics, multiple linear regression analysis with the help of SPSS 29 software, and classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation) and hypothesis testing (t test and coefficient of determination). The research results show that the number of taxpayers has a positive and quite large effect on the realization of PBB-P2 revenues, while the inflation rate has no significant effect. Keywords : Inflation rate, Number of taxpayers, and Realization of PBB-P2
Pengaruh Gaya Kepemimpinan, Efektivitas Organisasi dan Gaya Negosiasi Terhadap Inovasi Produk UMKM Hijab Di Kabupaten Bekasi Junedi, Junedi; Yahya, Adibah; Sari, Diana
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (87.735 KB) | DOI: 10.36418/syntax-literate.v6i12.5046

Abstract

Fenomena busana hijab menjadi suatu fashion style di kalangan masyarakat Muslim di Indonesia, menuntut produsen melakukan inovasi produk sesuai kebutuhan yang fashionable dan modern. Penelitian ini merupakan penelitian kuantitatif dengan data primer dan data sekunder, sampel yang digunakan sebanyak 30 pelaku usaha. Metode pengumpulan data menggunakan angket dan observasi yang kemudian hasilnya di uji menggunakan Statistical Package for the Social Sciences (SPSS) melalui uji validitas, uji reliabilitas, uji asumsi klasik serta analisis regresi berganda. Hasil penelitian yang dilakukan menunjukkan bahwa variabel gaya kepemimpinan, efektivitas organisasi dan gaya negosiasi mempunyai pengaruh positif dan signifikan terhadap inovasi produk UMKM hijab di Kabupaten Bekasi.
Increasing Company Value: The Role of Profitability and Capital Structureand Tax Avoidance as Mediation Diana Sari; Yati Mulyati; Dyah Purnamasari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2335

Abstract

Firm value is an important factor in the view of investors as well as a form of success for managers in managing the company. In addition to success for managers, company value can also have an impact on increasing stock prices. The purpose of this study is to see how the influence of capital structure, profitability and tax avoidance on firm value. The samples selected in this study were 59 technology sector companies listed on the Stock Exchange and the Singapore Stock Exchange for the period 2017 to 2022. The sampling technique used in this study was to use side non-probability using a purposive sampling method. Data analysis in this study uses path analysis with the help of Smart-PLS software to test the proposed model. The results of this study indicate that the three variables consisting of capital structure, profitability and tax avoidance have a significant positive effect on firm value. Likewise, the role of tax avoidance was found to be a variable that mediates between capital structure and profitability on firm value.
WORKSHOP PASIF INCOME: PENERIMAAN DIVIDEN SAHAM Silviana Silviana; Wedi Rusmawan; Diana Sari; Nuryaman Nuryaman; Ahmad Fadjar; Rita Yuniarti; Adhitya Adhitya; Annisha Annisha; Sahrul Sahrul
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.v4i2.830

Abstract

The objective of this activity is to provide a combination of theoretical knowledge to young prospective investors. Participants in this activity are postgraduate students with diverse backgrounds, including banking professionals, entrepreneurs in various fields such as mining, steel, culinary, coffee shops, private hospital employees, and entrepreneurs. The activity is conducted through a semester-long workshop. The results of the activity indicate that passive income runs smoothly and successfully, with participants highly satisfied with the clarity and comprehensibility of the dividend material and the expertise of the speakers. The facilities, internet access, and air conditioning were excellent. Furthermore, the proposal for the next research activity (PKM) related to the theme of practicing buying and selling stocks in the capital market using software highlights a strong interest in further developing their investment knowledge
Analysis of Human Development Index in West Java: Education and Health Approach Silviana Luqman; Wedi Rusmawan; Diana Sari; Nuryaman Nuryaman; Achmad Fadjar; Rita Yuniarti; Gedizza Fillah; Zakiah Annisha
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 2 (2023): Jurnal Ilmiah Akuntansi dan Keuangan: July-December 2023
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i2.311

Abstract

Research Objectives to analyze and determine the West Java Human Development Index (HDI) in the field of health and education. Types of Quantitative Descriptive Research. Research Subject of West Java Province. Observation period 2017-2019. The results showed that the HDI of education was still in the medium category, in line with the performance of the health service performance that showed that it was not effective. For HDIs the health sector gets a very high category, although it has gotten a very high category, there are still targets that have not been achieved. So it is necessary to evaluate and follow up for improvement and, always evaluate what driver the achievements. Always do a review to evaluate the achievement at the end of the year, to assess the success that has been realized, and to detect causes the target has not been achieved.
Co-Authors Achmad Fadjar Adhitya Adhitya Agusta Linda Nora Ahmad Fadjar Ait Novatiani Akbar, Fitra Alfauzan Amin Andicha Gustra Jeki Andry Arifian Rachman Anggraini, Ai Anjani, Devi Tri Annisa Rahmi, Annisa Annisha Annisha Annisha, Zakiah Arie Gilang Kusuma Arifian, Andry Aryawati, Wayan Astawa, I Ketut Auzar, Auzar Ayu Purwarianti Bachtiar Asikin Bakkara, Vionna Febiyola Barri, Juwita BATUBARA, HERY DIA ANATA Batubara, Rizky Husada Belli Nasution Biri, Isabel Kristiani cemara, Indra Chandra, Filius Dalimunthe, Gallang Perdhana Dedi Saputra Dewi Suryani Dewi, Cindy Fresilia Dewi, Desy Eka Citra Dwi Hikmatun , Khaerunnisa Dwi Hikmatun, Khaerunnisa Dwi Kartini, Dwi Dwiyanti Purbasari Dyah Purnamasari Dyah Purnamasari Elisa, Dona Elmustian, Elmustian F. Rodelas, Allan Nicko Fadjar, Achmad Fillah, Gedizza Fitriyani, Risma Gandhi Pawitan Gedizza Fillah Ghassani, Ajrina Guilin, Xie Gunawan Gunawan Guntur Guntara Gusman, Ariadi Gusmawati Hadwimantoro, Hadwimantoro Hariandi, Rizki Harmadi, Ashur Hasnah Faizah AR Hendra, Adduwet Henny Utarsih Hudiarto Hudiarto, Hudiarto Hutama, Kresna Ina Desna Dwi Lyana Indra Junaidi Zakaria, Indra Irfan Nauli Noor Jiao, Deng Johan, Ahmad Junedi, Junedi Junita, Leni Marlina Jus'at, Idrus Juwita Juwita, Juwita Kanna Ewanan, Frias Valentino Khairul Anwar Komala Dewi, Rita Komariah , Oom Komariyah , Oom Komariyah, Oom Kusuma, Brata Larasati, Clara Bunga Lubis, M. Fauzi Luqman, Silviana MAHARANI, FITHRA Maharani, Fitrah Maharani, Ria Makmur, Alfian Manguntara, La Mansu G, Nicolo de’Albertgati Mariza, Ana Marselian, Samuel Monica, Rany Muchid Muslim, Ahmad Yudasmara Nissa Yuniar Nur Alifah Norris, Teresa Novalina, Sesti NOVITASARI, DESI Noviyanti, Indah Nurhalina Sari Nurkholis Nurliyani Nurliyani Nurmalasari Nurmalasari Nuryaman Nuryaman PANE, PERTAMA YUL ASMARA Pangaribuan, Tristania Risma Anastasia Parwati, Ni Kadek Pasaribu, Audry Salsabila Pasha, Muhammad Rifki Rasyid Pratiwi, Yulfi Putra, Wira Pramana R. Wedi Rusmawan Kusumah Rachdian, Adinda Oktaviani Rahmah Rahmah Rahmat Hidayat Ramadhan, Muhammad Rafi Restiawati, Evi Rima Rachmawati Riyanti Riyanti Robertus Ary Novianto Ruhiyat, Ilyas Rusmawan, Wedi Rustam, Yusriana Safita, Nia Sahrul Sahrul Septyadi, Rendy Shelvi, Shelvi silviana . Silviana Silviana Simatupang, Oktolina Sucherly, Sucherly Sugiharti Binastuti Sulaeman Rahman Nidar Sumengkar, Apung Susilowati Susilowati Syafrial Syafrial Syukur, Abdullah Takariani, Caecilia Suprapti Tampubolon, Abram Myhero Yancristofel Titus Priyo H Wan Asrida Wedi Rusmawan Wedi Rusmawan, R. Wibowo, Aris Suko Wijanarko, Hanif Wilson Novarino Wulandari, Christiana Wulandari, Gita Maulida Yahya, Adibah Yati Mulyati Yati Mulyati Yati Mulyati, Yati Yeni Nuraeni, Yeni Yudanto, Rosalia Yuli Yantina Yuniarti, Rita Yuyus Suryana Zakiah Annisha Zulpikal, Zulpikal