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All Journal 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 Maneksi (Management Ekonomi Dan Akuntansi) Jurnal EMT KITA Jurnal AKP Jurnal Komunikasi Ikatan Sarjana Komunikasi Indonesia Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) 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 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 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 Journal of Accounting and Finance Management (JAFM) ASEAN Marketing Journal Journal of Business Studies and Management Review SETARA: Jurnal Studi Gender dan Anak Journal Research of Social Science, Economics, and Management Jurnal Pengabdian Masyarakat Bangsa Journal International Dakwah and Communication Jurnal Ilmiah Akuntansi dan Keuangan MEJORA Prosiding Seminar Kesehatan Nasional IJELaSS: International Journal of Education, Language and Social Scince BACA: Jurnal Dokumentasi dan Informasi

Diana Sari

Universitas Widyatama

Author-ID : 372630

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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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

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

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

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
Publisher : UI Scholars Hub

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

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

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

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

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

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

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

Pengaruh Kualitas Pelayanan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Dyah Purnamasari; Diana Sari; Yati Mulyati
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1876

This study aims to determine the effect of service quality and taxpayer awareness on land and building taxpayer compliance at the UPT Regional Revenue Agency for the South Bandung region. The factors examined in this study are Service Quality and Taxpayer Awareness as independent variables and Land and Building Taxpayer Compliance as the dependent variable. The method used in this research is a quantitative research method with a survey approach. The population in this study are land and building taxpayers who are registered at the UPT BAPENDA South Bandung Region, totaling 442,987 taxpayers.. The data analysis technique used is multiple linear regression analysis. Based on the results of the study it can be concluded that the influence of Service Quality and Taxpayer Awareness has an effect on Land and Building Taxpayer Compliance at UPT BAPENDA South Bandung Region. The better the quality of tax services and the better the awareness of the Taxpayer, the more Taxpayer compliance will increase.

Co-Authors . Nuryaman Achmad Fadjar Adhitya Adhitya Agusta Linda Nora Ahmad Fadjar Akbar, Fitra Alfauzan Amin Allan Nicko F. Rodelas Andicha Gustra Jeki Andry Arifian Andry Arifian Rachman Anggraini, Ai Anjani, Devi Tri Annisha Annisha Annisha, Zakiah Arie Gilang Kusuma Aryawati, Wayan Astawa, I Ketut Ayu Purwarianti Bachtiar Asikin Barri, Juwita 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 Kartini, Dwi Dwiyanti Purbasari Dyah Purnamasari Ekavina Dustira Tarigan Elisa, Dona Fadjar, Achmad Fillah, Gedizza Fitriyani, Risma Gedizza Fillah Ghassani, Ajrina Guilin, Xie Gunawan Gunawan Guntur Guntara Gusman, Ariadi Gusmawati Hadwimantoro, Hadwimantoro Hariandi, Rizki Harmadi, Ashur Hendra, Adduwet Henny Utarsih Hudiarto Hudiarto, Hudiarto Hutama, Kresna Ina Desna Dwi Lyana Indra Junaidi Zakaria, Indra Irfan Nauli Noor Jiao, Deng Junedi, Junedi Jus'at, Idrus Kanna Ewanan, Frias Valentino Khairul Anwar Komala Dewi, Rita Komariah , Oom Komariyah , Oom Kusuma, Brata Larasati, Clara Bunga Lubis, M. Fauzi Luqman, Silviana Maharani, Fitrah Maharani, Ria Makmur, Alfian Manguntara, La Mansu G, Nicolo de’Albertgati Mariza, Ana Marselian, Samuel Nissa Yuniar Nur Alifah Norris, Teresa Novalina, Sesti Nurhalina Sari 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. Ait Novatiani R. Wedi Rusmawan R. Wedi Rusmawan Kusumah Rahmat Hidayat Ramadhan, Muhammad Rafi Rany Monica Restiawati, Evi Rima Rachmawati Riyanti Riyanti Robertus Ary Novianto Rusmawan, Wedi Rustam, Yusriana Sahrul Sahrul Septyadi, Rendy silviana . Silviana Silviana Simatupang, Oktolina Sucherly, Sucherly Sugiharti Binastuti Sulaeman Rahman Nidar Sumengkar, Apung Susilowati Susilowati Syukur, Abdullah Takariani, Caecilia Suprapti Tampubolon, Abram Myhero Yancristofel Titus Priyo H Wan Asrida Wedi Rusmawan Wilson Novarino Wulandari, Christiana Yahya, Adibah Yati Mulyati Yati Mulyati Yati Mulyati Yeni Nuraeni, Yeni Yudanto, Rosalia Yuli Yantina Yuniarti, Rita Yuyus Suryana Zakiah Annisha

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