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All Journal Profita : Komunikasi Ilmiah dan Perpajakan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) 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 Jurnal Karya untuk Masyarakat (JKuM)
Islamiah Kamil
Accounting, Business And Social Sciences, Dian Nusantara University
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Sosialisasi Financial Technology (Fintech): Cerdas Dalam Memilih Dan Memutuskan Penggunaan Aplikasi Pinjaman Dana Online Islamiah Kamil; Dewi Anggraini; Hendi Prihanto
Jurnal Pustaka Dianmas Vol 2, No 1 (2022)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

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Abstract

Online loans (pinjol) are increasingly widespread, especially during the Covid-19 pandemic. People who are experiencing economic difficulties are also trying to find alternative loans to meet urgent needs. The attitude of vigilance must also be increased in applying for this loan because many illegal loans are not registered with the Financial Services Authority (OJK). All communities, including students, need to be careful not to get caught up in the detrimental effects of illegal loans. This community service activity is expected to increase the knowledge of the participants about online loans so that they can help overcome public ignorance, especially for housewives about using online loan applications, so they can be smart in choosing and deciding to borrow funds online. This activity was carried out for 1 (one) day, namely on November 4, 2021 in the multipurpose room of residents around Duri Kosambi Cengkareng Village. The implementation method is done by giving lectures and interactive discussions. All participants gave a positive response about the socialization activities provided.
THE EFFECT OF PUBLIC SPEAKING ON FINANCIAL ATTITUDE BEHAVIOR AND PERFORMANCE OF BUSINESS ACTORS IN THE MICRO, SMALL AND MEDIUM ENTERPRISES SECTOR Islamiah Kamil; Indra Ade Irawan; Didin Hikmah Perkasa
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

The importance of Public Speaking for the business world, especially in the Micro, Small and Medium Enterprises business sector. Good public speaking makes us different from the previous situation, for example in business, community, public relations, and career. Everyone has different feelings and times, so you can adapt your speaking skills according to circumstances. Public Speaking skills, both directly and indirectly, will affect a person's level of confidence, including the performance of MSME actors and form a good financial attitude behavior in developing their business. The purpose of this study is to determine the effect of Public Speaking on the Financial Attitude Behavior of Micro, Small and Medium Enterprises Sector Business Actors and to determine the effect of Public Speaking on the Performance of Micro, Small and Medium Enterprises Sector Business Actors in the Jakarta and Tangerang Regions. The analysis technique used is simple linear regression. Hypothesis testing to determine the effect of the independent variables on the dependent variable as a whole is to use partial hypothesis testing by means of a t test. The final result of this study is that Public Speaking has a significant effect on the Financial Attitude Behavior of Business Actors in the Micro, Small and Medium Enterprises Sector in the Jakarta and Tangerang Regions. And Public Speaking has a significant effect on the Performance of Micro, Small and Medium Enterprises Business Actors in the Jakarta and Tangerang Regions
Edukasi Finansial Melalui K-Drama (Korean Drama) Populer Islamiah Kamil; Dewi Anggraini; Hendi Prihanto
ABDI MOESTOPO: Jurnal Pengabdian Pada Masyarakat Vol 6, No 2 (2023): Juli 2023
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/abdimoestopo.v6i2.2759

Abstract

Demam Korea saat ini sedang menjadi topik hangat karena menjangkiti hampir semua kalangan masyarakat di Indonesia. Anak-anak, remaja, dewasa bahkan sampai dengan ibu-ibu tidak dapat dipungkiri saat ini kebanyakan menjadi pecinta dan penikmat hal-hal berbau KoreaSelama pandemi COVID-19 yang belum juga usai salah satu cara melepaskan stres dan menghabiskan waktu luang adalah dengan menonton drama Korea. Di Indonesia sendiri, demam serial asal negeri gingseng tersebut masih berlangsung sejak Hallyu Wave menggila hampir sewindu silam. Tidak bisa dimungkiri ini disebabkan berbagai aspek yang ditampilkan. Drama Korea bukan sekadar mengangkat tema percintaan saja, tetapi banyak isu mulai dari ringan hingga berat. Contohnya perundungan, politik, kriminal, hingga finansial. Drama yang menggeluti perihal perekonomian sangat menarik untuk ditonton. Selain untuk hiburan, penonton juga dapat memetik pelajaran agar lebih melek finansial dan semakin paham lierasi keuangan dan inklusi keuangan dalam visualisasi alur drama Korea. Edukasi Finansial Melalui K-Drama (Korean Drama) Populer memberikan pemahman dalam diskusi cerdas dan edukasi mengenai lierasi keuangan untuk bisa melihat peluang usaha, agar bisa berpenghasilan dan lebih produktif. Selain itu dapat memberikan edukasi untuk menstimulasi dan mengembangkan ide kreatif, memberikan informasi dan edukasi untuk bisa mendadi generasi muda pemberdaya yang tidak hanya bermanfaat bagi diri sendiri, tapi juga lingkungan sekitar dari pembelajaran positif K-Drama (Korean Drama) bertemakan keuangan. Kegiatan ini dilakukan selama 1 (satu) hari yaitu pada tanggal 11 Juni 2022 Secara Hybrid pada Webinar Pekan PKM Sukses Bisnis Di Era Digital kerjasama Universitas Dian Nusantara dan Universitas Prof. Dr.Moestopo (Beragama) di Kampus Laboratorium FIKOM Moestopo. Metode pelaksanaan dilakukan dengan memberikan ceramah dan diskusi interaktif. Seluruh peserta memberikan respon yang positif tentang kegiatan sosialisasi yang diberikan.
Pengaruh Kesadaran Wajib Pajak, Tarif Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Wati, Dwi Ambar; Kamil, Islamiah
JURNAL PELITA MANAJEMEN Vol. 2 No. 02 (2023): November 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpm.v2i02.2588

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kesadaran wajib pajak, tarif pajak dan sanksi pajak terhadap kepatuhan wajib pajak Usaha Mikro Kecil dan Menengah (UMKM) di DKI Jakarta. Metodologi/pendekatan yang di pakai yaitu kuisioner dengan subjek pelaku usaha UMKM dengan objek penelitian pengusaha UMKM yang sudah memenuhi kriteria. Jenis penelitian ini adalah kuantitatif dengan pengolahan data primer menggunakan SmartPLS versi 4. Sumber data primer adalah jawaban dari kuisioner yang di bagikan kepada responden UMKM. Kuisioner yang di sebarkan sebanyak 50 kuisioner. Hasil penelitian mengunakan Analisis data menggunakan metode penelitian dalam penelitian ini menggunakan Structural Equation Modeling (SEM) yaitu model persamaan dengan pendekatan berbasis varians atau pemodelan persamaan struktural berbasis komponen.
Pengaruh Ukuran Perusahaan, Leverage dan Capital Intensity Terhadap Tax Avoidance Dara, Dara; Kamil, Islamiah
Revenue: Lentera Bisnis Manajemen Vol. 1 No. 04 (2023): November 2023
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lbm.v1i04.128

Abstract

Tujuan penelitian adalah untuk mendapatkan bukti empiris tentang pengaruh variable independen terhadap variable dependen. Variabel independen yang digunakan pada penelitian ini adalah ukuran perusahaan, Leverage, Capital Intensity. Sedangkan variabel dependennya adalah penghindaran pajak. Perusahaan yang digunakan dalam penelitian ini adalah perusahaan manufaktur sub sektor industry dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2016 hingga 2020. Jumlah sampel dalam penelitian ini adalah 48 perusahaan dengan total 240 data penelitian. Metode pengambilan sampel menggunakan purposive sampling dan penelitian ini menggunakan analisis regresi linear berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh terhadap penghindaran pajak. Leverage pengaruh positif terhadap penghindaran pajak dan Capital Intensity berpengaruh negatif terhadap penghindaran pajak.
The urgency of implementation SAK EP in replacing SAK ETAP in savings and loan cooperatives Asmara, Rina Yuliastuty; Kamil, Islamiah; Ariani, Meiliyah
Central Community Development Journal Vol. 4 No. 1 (2024): June 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/ccdj.v4i1.320

Abstract

Savings and Loans Cooperatives (KSP) play an important role in the community’s economy, especially in providing financial access to their members. However, in man- aging their finances, many KSPs still use the Entity Without Public Accountability Financial Accounting System (SAK ETAP). This Community Service aims to ana- lyze the urgency of implementing Financial Accounting Standards for Fund Manage- ment Entities (SAK EP) as a replacement for SAK ETAP in the KSP context. The community service method is carried out through socialization, training and direct assistance to KSP administrators and members in implementing SAK EP. Com- munity Service Results show that the implementation of SAK EP in KSP provides significant benefits, including increased transparency, accountability and reliability of financial information. The use of SAK EP also helps KSP in meeting regulatory requirements and increasing the trust of members and external parties such as banks and the government. Apart from that, this community service also strengthens un- derstanding and accounting skills for KSP administrators and members, which in turn can improve the quality of financial management and overall KSP business growth. This community service emphasizes the urgency of implementing SAK EP in replacing SAK ETAP in KSP as an important step towards better financial gov- ernance, which has a positive impact on the economic growth of society as a whole.
Determinants of Risk Management Disclosure Study of Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange Yolifiandri, Yolifiandri; Kamil, Islamiah; Anjarwati, Sri
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.851

Abstract

This research aims to analyze how risk management disclosure is seen from the implementation of corporate governance (institutional ownership, audit committee, independent commissioner) and company size, which is the main issue of this article, which business actors hope can mitigate business risks. The population of this research is banking industry companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The research sampling technique that the researcher used was purposive sampling. The analysis technique that researchers use is multiple regression analysis and descriptive statistics. The data analysis that researchers used was with the help of the SPSS version 26 application. The results of this research simultaneously show that company size, audit committee, independent commissioner and institutional ownership jointly influence risk management disclosure. Partially, company size has an effect and is not significant on risk management disclosure, the audit committee has a significant effect on risk management disclosure. independent commissioners have an inversely proportional effect on risk management disclosures, there is an influence of institutional ownership which is not significant and inversely proportional to risk management disclosures
The Effect of Ease, Security, and Risk on Community Minat in Using Financial Technology (Fintech) Peer-To-Peer (P2P) Lending Randyantini, Vely; Kamil, Islamiah
Dinasti International Journal of Digital Business Management Vol. 5 No. 5 (2024): Dinasti International Journal of Digital Business Management (August - Septembe
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v5i5.3341

Abstract

This study aims to examine the effect of convenience, security and risk on public interest in using Financial Technology (Fintech) Peer-To-Peer (P2P) Lending. The object of this research is people in the Jakarta, Bogor, Depok, Tangerang and Bekasi (Jabodetabek) areas who have taken credit either at Peer to Peer Lending or other financial institutions. A total of 300 data were collected using survey method with convenience sampling technique. Data analysis was carried out using the SmartPLS application. The results showed that public interest in using Financial Technology (Fintech) Peer-To-Peer (P2P) Lending is influenced by convenience, security and risk.
Sosialisasi Komputasi Kreatif Dan Pemanfaatan Kecerdasan Buatan: Cerdas Dalam Memutuskan Belanja Online Penggunaan Aplikasi Tiktok Shop: Sosialisasi Komputasi Kreatif Dan Pemanfaatan Kecerdasan Buatan: Cerdas Dalam Memutuskan Belanja Online Penggunaan Aplikasi Tiktok Shop Kamil, Islamiah; Irawan, Indra Ade; Anjarwati, Sri; Yolifiandri, Yolifiandri
Jurnal Pengabdian Kepada Masyarakat Vol 5 No 02 (2024): Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/jpkm.v5i02.1139

Abstract

Pengabdian masyarakat ini bertujuan untuk meningkatkan literasi digital masyarakat dalam konteks komputasi kreatif dan pemanfaatan kecerdasan buatan (AI) dalam pengambilan keputusan belanja online. Fokus utama dari pengabdian ini adalah sosialisasi penggunaan komputasi kreatif, terutama melalui aplikasi TikTok Shop, untuk memberikan pengalaman berbelanja yang lebih cerdas dan terpersonalisasi. sosialisasi komputasi kreatif dan pemanfaatan kecerdasan buatan: cerdas dalam memutuskan belanja online penggunaan aplikasi TikTok Shop merupakan upaya untuk meningkatkan pemahaman masyarakat tentang belanja online yang cerdas dan aman serta memanfaatkan fitur TikTok Shop. TikTok Shop adalah platform social e-commerce yang memungkinkan penjual untuk menawarkan produknya ke pengguna TikTok secara langsung. Untuk menggunakan TikTok Shop, pengguna perlu mendaftar akun di TikTok Shop seller center agar dapat berjualan, sementara untuk berbelanja, pengguna dapat membuka aplikasi TikTok, menemukan produk, dan melakukan pembayaran. Melalui sosialisasi ini, diharapkan masyarakat dapat memanfaatkan teknologi secara lebih cerdas dalam memutuskan belanja online dan memanfaatkan fitur TikTok Shop secara efektif. Pengabdian ini diharapkan dapat memberikan manfaat signifikan dalam meningkatkan pemahaman masyarakat tentang potensi kecerdasan buatan dalam konteks belanja online. Dengan adanya pemahaman yang lebih baik, diharapkan masyarakat dapat memanfaatkan teknologi ini secara lebih efektif untuk membuat keputusan belanja yang cerdas, efisien, dan memuaskan. Selain itu, melalui kolaborasi dengan komunitas online, kami berharap dapat menciptakan lingkungan yang mendukung pertukaran pengetahuan dan pengalaman antar pengguna, memperkaya wawasan tentang penggunaan komputasi kreatif dan kecerdasan buatan dalam konteks belanja online.
Analysis of Accounting Perceptions and Knowledge in The Implementation of Private Entity Account (EP) in The Preparation of Financial Reports Kamil, Islamiah; Yolifiandri, Yolifiandri; Irawan, Indra Ade; Watriningsih, Watriningsih; Ariani, Meiliyah
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 6 No 2 (2024): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v6i2.424

Abstract

This study aims to explore the perceptions and accounting knowledge of cooperative business actors regarding the implementation of Financial Accounting Standards for Private Entities (SAK EP) in preparing financial reports. SAK EP is an accounting standard designed specifically for private entities without public accountability to guide the preparation of cooperative financial reports. The research employed a survey method, utilizing questionnaires distributed to cooperative business actors in the Jakarta, Bogor, Depok, Bekasi, and Tangerang (Jabodetabek) areas, who are directly involved in preparing financial reports for private entities. The collected data were examined using descriptive statistical techniques and regression analysis through Smart PLS software to identify the relationships between the studied variables. The findings are expected to provide insights into the level of perception and accounting knowledge related to SAK EP among cooperative business actors in the Jabodetabek area. These results could serve as a foundation for the government, regulators, and other stakeholders to enhance the understanding and application of these accounting standards. Additionally, this research aims to contribute to the academic literature concerning the implementation of financial accounting standards in private entities.
Co-Authors Abdullah, M. Al Faruq Alfiqomah, Fidya Ayu Anita Ratnasari Anjarwati, Sri Anjarwati, Sri Anrie Suryaningrat Apriani, Ari Ari Apriani 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 Foster Herwin Dachi Ghazy Arkan, Haidar Hendi Prihanto Henri Septanto, Henri Ida Royani Damayanti Ika Puji Saputri Indra Ade Irawan IQBAL , MUHAMMAD Irawan , Indra Ade Irawan, Indra Ade Istianingsih Kabdiyono, Era Agita Khaled, Januar Komarudin Komarudin Kuswara, Sandy Madini, Fauzan Taufiq Magita, Magita Magito Magito Magito, Magito Manshur, Tubagus Mathew Parlindugan Aruan 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 Sri Anjarwati Tri Nur Arifin Venni, Riska Wahyuningsih, Erfiana Wati, Dwi Ambar Watriningsih, Watriningsih Wuryandari, Nur Endah Retno Yanti Fransiska Yolifiandri Yolifiandri Yolifiandri Yolifiandri, Y. Yolifiandri, Yolifiandri Yuliastuty Asmara, Rina Zulhawati