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All Journal Profita : Komunikasi Ilmiah dan Perpajakan Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Online Insan Akuntan Jurnal Review Pendidikan dan Pengajaran (JRPP) Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Digital Business Management Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Journal of Economics and Business Letters Jurnal Ekonomi Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) Golden Ratio of Auditing Research Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Bisnis JAKPI Journal of Accounting and Finance Management (JAFM) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Jurnal Pelita Manajemen Revenue: Lentera Bisnis Manajemen Jurnal Pustaka Dianmas Margin: Jurnal Lentera Managemen Keuangan Central Community Development Journal Jurnal Akuntansi

Islamiah Kamil

Accounting, Business And Social Sciences, Dian Nusantara University

Author-ID : 3753895

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Manajemen Laba Ditinjau Dari Faktor Beban Pajak Tangguhan, Profitabilitas dan Leverage Islamiah Kamil; Meiliyah Ariyani
JURNAL ONLINE INSAN AKUNTAN Vol 2 No 2 (2017): Jurnal Online Insan Akuntan (Desember 2017)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.322 KB)

manajemen laba pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2014-2016 .2) Untuk mengetahui pengaruh profitabilitas terhadap manajemen laba pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2014-2016. 3) Untuk mengetahui pengaruh leverage terhadap manajemen laba pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2014-2016. Metode penelitian yang digunakan adalah kausal, dengan unit analisis laporan keuangan perusahaan perbankan yang terdaftar di Bursa efek Indonesia 2014-2016. Analisis data dilakukan dengan analisis uji hipotesis dengan menggunakan sofware SPSS 20.0. Hasil penelitian menunjukan Beban pajak tangguhan secara parsial tidak berpengaruh signifikan terhadap manajemen laba. Hal ini dibuktikan dari hasil uji t yang telah dilakukan. Profitabitas secara parsial berpengaruh signifikan terhadap manajemen laba. Hal ini dibuktikan dari hasil uji t yang telah dilakukan. Leverage tidak berpengaruh signifikan terhadap manajemen laba. Hal ini dibuktikan dari hasil uji t yang telah dilakukan. Beban pajak tangguhan, profitabilitas dan leverage secara serentak berpengaruh signifikan terhadap manajemen laba. Hal ini dibuktikan dari hasil uji F yang telah dilakukan. Kata kunci: Manajemen Laba, Beban Pajak Tangguhan, Profitabilitas, Leverage, Perbankan Abstract: This study aims to: 1) To determine the effect of the deferred tax expense on earnings management on Banking Companies listed on the Indonesia Stock Exchange Period 2014-2016.2) To determine the effect of profitability on earnings management in Banking Companies listed in Indonesia Stock Exchange Period 2014 -2062. 3) To determine the effect of leverage on earnings management on Banking Companies listed in Indonesia Stock Exchange Period 2014-2016. The research method used is causal, with unit analysis of financial statements of banking companies listed in Indonesia Stock Exchange 2014-2016. Data analysis was done by hypothesis test analysis using SPSS 20.0 software. The results showed partial deferred tax expense does not significantly affect earnings management. This is evidenced from the results of t tests that have been done. Profitabitas partially significant effect on earnings management. This is evidenced from the results of t tests that have been done. Leverage has no significant effect on earnings management. This is evidenced from the results of t tests that have been done. Deferred tax expense, profitability and leverage are simultaneously significant to earnings management. This is evidenced from the results of the F test that has been done. Keywords: Profit Management, Deferred Tax Expense, Profitability, Leverage, Banking

THE PHENOMENON OF K-DRAMA (KOREAN WAVE) IN INFLUENCING THE LEVEL OF FINANCIAL LITERACY AND PUBLIC FINANCIAL INCLUSION Islamiah Kamil; Hendi Prihanto
Moestopo International Review on Social, Humanities, and Sciences Vol. 2 No. 1 (2022)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v2i1.28

The purpose of this study was to determine the effect of K-Drama (Korean Wave) on Community Financial Literacy During the Covid-19 Pandemic and to determine the effect of K-Drama (Korean Wave) on Public Financial Inclusion During the Covid-19 Pandemic in the Jakarta and Tangerang Areas. . The analysis technique used is simple linear regression. Hypothesis testing to determine the effect of independent variables on the dependent variable as a whole is by using partial hypothesis testing carried out by t-test. The final result of this study is that K-Drama (Korean Wave) has a significant effect on Community Financial Literacy during the Covid-19 Pandemic in the Jakarta and Tangerang Regions. And K-Drama (Korean Wave) has a significant effect on Public Financial Inclusion During the Covid-19 Pandemic in the Jakarta and Tangerang Areas

KONSEP PRAKTIK MANAJEMEN LABA DALAM PERSEPSI ETIS MAHASISWA (Studi Kasus Pada Universitas XYZ) Islamiah Kamil
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 1 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study aims to determine and measure the Effect of Ethical Perceptions of Accounting Lecturers, Management Lecturers, Accounting Students and Management Students in the Faculty of Economics and Business of XYZ University Against Profit Management Practices. The research method used is causal, with analysis unit of Accounting Lecturer, Management Lecturer, Accounting Student and Management Student in Faculty of Economics and Business Universitas XYZ, Data analysis is done by descriptive analysis and simple linear regression test. The result of research shows from regression test result Simple linear there is a positive influence Ethical Perceptions Lecturer Accounting, Lecturer Management and Accounting Students Faculty of Economics and Business University XYZ Against Profit Management Practice. Therefore, the more understood Lecturer Accounting, Lecturer Management and Accounting Students to earnings management practices then the more positive ethical perceptions of earnings management practices. While on Variable Perception of Student Ethical Management There is no positive influence of Student Ethical Perception of Management Faculty of Economics and Business of XYZ University Against Profit Management Practice. This indicates that the less understanding of management students to the practice of earnings management, the ethical perception is also more negative to the practice of earnings management.

KONSEP PRAKTIK MANAJEMEN LABA DALAM PERSEPSI ETIS MAHASISWA (Studi Kasus Pada Universitas XYZ) Islamiah Kamil
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 1 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study aims to determine and measure the Effect of Ethical Perceptions of Accounting Lecturers, Management Lecturers, Accounting Students and Management Students at the Faculty of Economics and Business of XYZ University Against Profit Management Practices. The research method used is causal, with analysis unit of Accounting Lecturer, Management Lecturer, Accounting Student and Management Student in Faculty of Economics and Business of XYZ University, Data analysis is done by descriptive analysis and simple linear regression test. The result of research shows from the result of regression test simple linear there is a positive influence of the Ethical Perception of Accounting Lecturers, Management Lecturer and Accounting Student of XYZ University of Economics and Business Faculty of Earnings Management Practice. Therefore the more understood Lecturer Accounting, Lecturer Management and Accounting Students to earnings management practices then the more positive ethical perceptions of earnings management practices. While on Variable Perception of Student Ethical Management There is no positive influence of Student Ethical Perception Management Faculty of Economics and Business University XYZ Against Profit Management Practice. This indicates that the less understanding of management students to the practice of earnings management, the ethical perception is also more negative to the practice of earnings management.

PENGARUH FEE AUDIT, AUDIT TENURE, DAN UKURAN PERUSAHAAN AUDIT (KAP) TERHADAP KUALITAS AUDIT PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2019 Islamiah Kamil
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 1 No 2 (2021): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

Penelitian ini menggunakan analisis regresi logistik. Hasil penelitian ini diharapkan akan menunjukkan bahwa: (1) Fee audit berpengaruh secara signifikan positif terhadap kualitas audit, (2) Audit tenure berpengaruh secara signifikan terhadap kualitas audit, (3) Ukuran KAP tidak berpengaruh secara signifikan positif terhadap kualitas audit.Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh fee audit, audit tenure, dan ukuran perusahaan audit (KAP) terhadap kualitas audit. Populasi dalam penelitian ini adalah perusahaan-perusahaan consumer goods (sektor barang konsumsi) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019.Tehnik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Berdasarkan kriteria yang telah ditentukan maka diperoleh sampel sebanyak 22 perusahaan.

PRAKTIK PENGGELAPAN PAJAK (TAX EVASION) DPENGARUHI OLEH FAKTOR SISTEM PERPAJAKAN, KEADILAN PAJAK, DISKRIMINASI DAN DETEKSI KECURANGAN (STUDI KASUS PADA RS JANTUNG DAN PEMBULUH DARAH HARAPAN KITA DAN RS ANAK DAN BUNDA HARAPAN KITA) Ika Puji Saputri; Islamiah Kamil
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 1 No 2 (2021): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

Penelitian ini bertujuan untuk menguji pengaruh sistem perpajakan, keadilan pajak, diskriminasi dan deteksi keurangan terhadap penggelapan pajak (Studi kasus pada wajib pajak orang pribadi yang terdaftar sebagai karyawan di RS Jantung dan Pembuluh Darah harapan Kita dan RS Anak dan Bunda Harapan Kita). Sampel dalam penelitian ini ditentukan berdasarkan metode convinience sampling. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linier berganda dengan bantuan Software SPSS Versi 21. Hasil penelitian ini menunjukan bahwa sistem perpajakan, keadilan pajak, diskriminasi dan deteksi kecurangan berpengaruh positif terhadap penggelapan pajak (tax evasion).

KEPUTUSAN PEMBELIAN PADA MARKETPLACE TOKOPEDIA DITINJAU DARI PENGARUH FAKTOR PROMOSI PENJUALAN, BRAND IMAGE, DAN HARGA Indra Ade Irawan; Islamiah Kamil
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 2 No 2 (2022): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

This study aims to analyze the effect of sales promotion, brand image, and price on purchasing decisions. The population in this study is the community of Tokopedia Marketplace users in the Jakarta, Bogor, Depok, Tangerang and Bekasi (Jabodetabek) areas. The sample used is 150 respondents. The sampling method uses Convinience Sampling. Methods of data collection using survey methods, with the research instrument is a questionnaire. The data analysis method is using Multiple Linear Regression. This study proves that sales promotion has no significant effect on purchasing decisions. Brand image has a positive and significant effect on purchasing decisions. Price has a positive and significant effect on purchasing decisions.

PENGARUH KUALITAS PELAYANAN, SISTEM PERPAJAKAN, SANKSI DENDA, KEMAMPUAN FINANSIAL DAN PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAP PENGGELAPAN PAJAK (TAX EVASION) Islamiah Kamil
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 1 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

This study aims to determine the magnitude of the influence of service quality, taxation system, fine sanctions, financial capacity and perceptions of individual taxpayers on tax evasion (tax evasion. Sample selection was carried out using the Convinience Sampling method. Respondents of the study were DKI Jakarta Regional Taxpayers. The sample used was 120 respondents. The sample technique used was multiple linear regression analysis in SPSS ver. 22. The results of this study partially prove that service quality has an effect on tax evasion. The tax system has an effect on tax evasion. Penalties have no effect on tax evasion. Financial capability has no effect on tax evasion. Perceptions of individual taxpayers do not affect tax evasion.

KEINGINAN BERWIRAUSAHA MAHASISWA PADA PENGARUH KOMPETENSI KEWIRAUSAHAAN, MOTIVASI BERWIRAUSAHA DAN KREATIVITAS BERWIRAUSAHA Nurhasanah Nurhasanah; Didin Hikmah Perkasa; Magito Magito; Fathihani Fathihani; Muhammad Al Faruq Abdullah; Islamiah Kamil
Jurnal Manajemen dan Bisnis Vol 3, No 1 (2023)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v3i1.2702

The main objective of this study is to determine the entrepreneurial desire of students on the influence of entrepreneurial competence, entrepreneurial motivation and entrepreneurial creativity on students at the University of West Jakarta. The research design uses a quantitative descriptive approach. Data in the study were obtained from 175 respondents who are university students in West Jakarta using a questionnaire as a data collection tool with the survey method. Data analysis in this study using the SEM PLS test tool was carried out testing discriminat validity, convergent validity, composite reliability, outer model, inner model and hypothesis testing. The first stage in this study is to test the validity of the questions of each variable along with their reliability. The second stage tests the influence of each variable. The results showed that there is an influence of entrepreneurial competence, entrepreneurial motivation and entrepreneurial creativity on student entrepreneurial desire.

Strategi Penelitian yang Efektif Dimasa Pandemi Covid-19 Hendi Prihanto; Nirwan Mulyatno; Islamiah Kamil
Jurnal Pustaka Dianmas Vol 1, No 1 (2021)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.076 KB)

The Covid 19 pandemic, which is an epidemic for the world, has a significant effect not only on the industrial sector, the economy, but also on the education sector. With the limited communication and learning media that existed at the beginning of the pandemic, it created a series of problems that had an impact on the quality and timeliness of study completion, not only at the undergraduate level but also at the masters and doctoral levels who experience delays due to not comprehensively understanding the strategy of writing scientific papers correctly. This activity is carried out with the aim of helping all parties, especially students who are in the process of preparing their final project. The results of the activities have a positive influence in helping students understand the writing of the final project. The results of the activity have a positive influence in helping students understand the writing of the final project, as evidenced by the enthusiasm and interest of the participants so that this kind of activity can be carried out on an ongoing basis and held again at another time.

Co-Authors Abdullah, M. Al Faruq Alfiqomah, Fidya Ayu Anita Ratnasari Anjarwati, Sri Apriani, Ari Azkiah, Neza Belinda Ayuningtyas Damayanti, Ida Royani Dara, Dara Dewi Anggraini Dewi Anggraini Didin Hikmah Perkasa Estiarto, Lintang Putri Fadjar Kurniawan, Donie Fathihani Fathihani Firdaus Firdaus Ghazy Arkan, Haidar Hendi Prihanto Ika Puji Saputri Indra Ade Irawan IQBAL , MUHAMMAD Irawan , Indra Ade Irawan, Indra Ade Istianingsih Kabdiyono, Era Agita Khaled, Januar Komarudin Komarudin Madini, Fauzan Taufiq Magita, Magita Magito Magito Magito, Magito Manshur, Tubagus Meiliyah Ariani, Meiliyah Meiliyah Ariyani Muhammad Al Faruq Abdullah Muhammad Iqbal Muhammad Iqbal Akbar Nirwan Mulyatno Nurhasanah Nurhasanah Nurkhotimah, Elma Parashakti, RD Parashakti, Ryani Dyan Pratiwi, Ganjar Febriyani Putri, Indah Arini Rahmawati, Rahmawati Ramadhan, Aditya Rian Randyantini, Vely Rina Yuliastuty Asmara Royani Damayanti, Ida Ruhiman, Maman Ryani Dhyan Parashakti Sari, Fitria Nofita Septiana, Rana Setiyo Purwanto Tri Nur Arifin Venni, Riska Wahyuningsih, Erfiana Wati, Dwi Ambar Watriningsih, Watriningsih Wuryandari, Nur Endah Retno Yanti Fransiska Yolifiandri Yolifiandri, Y. Yolifiandri, Yolifiandri Yuliastuty Asmara, Rina

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