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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Measurement : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat Nusantara Nusantara Science and Technology Proceedings
Nanda Wahyu Indah Kirana
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran”, Jawa Timur, Surabaya 60294, Indonesia
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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Challenges of Digital Transformation on Good Governance for Improving Public Services Quality Nanda Wahyu Indah Kirana; Nurkholish Majid
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2307

Abstract

Public institutions provide services continually to strive for quality improvement through good governance. Along with the transformation of the digital era, Good Governance is synchronized with digital-based services in terms of Digital Governance. This study's purpose is to examine how digital transformation in public service can be improved the quality of Good Governance. The digital transformation successfully can be reached through the collaboration between user experiences and senior digital experts. However, Digital Governance encounter several challenges including a lack of relationship between institutional managers with stakeholders as users and the risk of protecting data sources that are prone to leakage. Therefore, good governance still needs to be improved continuously so that it can provide benefits to the wider community. One benefit of implementing good governance of government institutions is the formation of a smart city that results in the convenience and welfare of the community.
Persepsi Konsumen dalam Melakukan Pembayaran BPJS Kesehatan dengan Menggunakan E-Wallet di Masa Pandemi Covid-19 Cornelia Permatasari; Indrawati Yuhertiana; Nanda Wahyu Indah Kirana
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4502

Abstract

This study aims to determine and analyze perceptions of ease of use and perceived risk of interest in using e-wallets in BPJS Health payments and trust as a moderating variable. This research method is descriptive quantitative. The population in this study is the people of Surabaya City. This study used a purposive sampling technique with a total sample of 100 people. The results showed that perceived ease of use had a significant positive effect, while perceived risk had no effect on the intention to use e-wallets for BPJS Health payments. Trust shows being able to moderate perceptions of ease of use, but trust is not able to moderate perceived risk of interest in using e-wallets in making BPJS Health payments. Keywords: Health BPJS, E-Wallet, Trust, Consumer Perception
The Implementation of Islamic University Social Responsibility in Indonesia Acynthia Ayu Wilasittha; Tantina Haryati; Sofie Yunida Putri; Nanda Wahyu Indah Kirana
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3389

Abstract

This research aims to analyze the implementation of Islamic University Social Responsibility in Indonesia. This is a literature review study that was conducted by searching the keyword “Islamic university social responsibility” and filtered to specific literature that refers to the implementation of university social responsibility in Islamic Universities in Indonesia. The results show that not many University Social Responsibility studies are related to Islam because in measuring University Social Responsibility they still use green accounting indicators that consist of environmental awareness, environmental involvement, environmental reporting, and environmental audit. Numerous research has been found to suggest fresh approaches to adopting university social responsibility, like using the Maslahah or Maqashid Syariah concepts. These new models are anticipated to address issues with reporting environmental activities for which there are no guidelines and to offer direction in adopting USR, which is linked to Islamic religious values.
Analisis Penerapan Sistem Akuntansi Klaim Jaminan Kecelakaan Kerja Dan Jaminan Kematian Pada BPJS Ketenagakerjaan Cabang Juanda Nadifah Ita Purnamasari; Endah Susilowati; Nanda Wahyu Indah Kirana
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.6938

Abstract

This study aims of knowing the procedures for claims for employment injury security and death security applied by the Juanda Branch of BPJS Ketenagakerjaan in order to produce a proper and adequate claim payment accounting system. This type of research uses descriptive research with a qualitative approach. The data used in this study are primary data and secondary data. Primary data was obtained directly through interviews while secondary data was obtained through official documents related to claims for work accident insurance and death benefits. The results showed that the accounting system for work accident claims and death benefits applied to the Juanda Branch of Employment BPJS complies with PP No. 44 of 2015. However, overall the accounting system that is applied is not effective because the system is still experiencing problems caused by the participants' lack of knowledge regarding the requirements that must be attached in submitting claims and services that are only carried out directly at the office. A letter of heirs made by the relevant agency and a chronology of events made by the company or the police are documents that are often not attached by participants. Keywords: Accounting System, Employment Injury Security, Death Security
Penyuluhan Dan Pendampingan Digitalisasi Keuangan Serta Penentuan Hpp Pada Usaha “Bila Catering” Di Desa Tegalrejo Wulandari Hidayanti; Nanda Wahyu Indah Kirana
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 3 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i3.1169

Abstract

In the current era of technological development, MSME players are expected to have the ability to master and take advantage of Digitalization. The development of digitalization provides opportunities for progress in all fields. The field of accounting itself is one of them regarding digital bookkeeping. Bookkeeping is very important in accounting. Currently, there are still many MSMEs that do not know and understand related to recording and preparing financial reports. In addition, many MSMEs, when evaluated regarding the cost of production in determining the selling price, often set the selling price based on the price on the market, so they do not know for sure the profit they get. Therefore, there is a need for socialization and assistance for MSME actors in conducting financial processing using the Application Buku Warung and calculating the Cost of Goods Manufactured. The goal is that MSME actors can find out simple recording or bookkeeping through applications that can be carried everywhere, as well as the actual selling price. The advantages can also increase the awareness of MSME actors in financial reporting. The implementation of this community service is in Tegalrejo Probolinggo Village, namely at the UMKM "Bila Catering". Where the implementation is carried out using 2 (two) methods including observation and interviews. The socialization and assistance were carried out by applying Buku Warung and book to book for recording Cost of Goods Manufactured.
Analisis Komparatif Metode Net, Gross, Dan Grossup Dalam Penerapan Tarif Efektif Rata-Rata (Ter) Pada Karyawan Tetap Di PT X Farrel Sabilillah Putra Achmad; Nanda Wahyu Indah Kirana
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 1 (2024): MEASUREMENT : JURNAL AKUNTANSI JUNI 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i1.6685

Abstract

Faktor penentu dalam manajemen keuangan adalah kas dan laba yang merupakan faktor penentu likuiditas dan profitabilitas perusahaan. Penelitian ini diangkat untuk mengetahui pengaruh metode yang digunakan dalam pemotongan pajak penghasilan terhadap kas dan laba. Penelitian ini menggunakan metode deskriptif komparatif dengan pendekatan kualitatif dalam menganalisis perbandingan atas tiga metode pemotongan pajak penghasilan dengan skema perhitungan Tarif Efektif Rata-rata (TER), yaitu metode net, gross, dan gross up. Data primer diperoleh melalui wawancara dengan manajemen PT X, perusahaan jasa sertifikasi yang menggunakan metode gross up dalam pemotongan pajak penghasilan karyawannya. Hasil penelitian menunjukkan bahwa metode net dan gross memiliki potongan pajak yang sama, namun berbeda pada siapa penanggung pajaknya. Di sisi lain, metode gross up menghasilkan potongan pajak yang lebih tinggi karena adanya tunjangan berupa penghasilan yang diberikan perusahaan. Hasil analisis menunjukkan metode gross memberikan beban paling rendah dibandingkan metode lainnya, yaitu sebesar Rp. 220.200.000. Metode ini menekan beban dan kas keluar, sehingga berdampak positif pada profitabilitas serta likuiditas perusahaan. Namun metode gross memiliki potensi penurunan motivasi pada karyawan.
Pengaruh Financial Distress Dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Subsektor Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020- 2022 Anty Wulandari; Gideon Setyo Budiwitjaksono; Nanda Wahyu Indah Kirana
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10663

Abstract

Pendapatan nasional terbesar bagi suatu negara salah satunya ialah bersumber dari pajak. Pajak didasarkan pada pendapatan atau keuntungan yang diperoleh pembayar pajak, maka pengumpulan pajak yang tinggi merupakan tanda ekonomi yang kuat di suatu negara. Namun, karena dapat menurunkan pendapatan dan mereka tidak menerima manfaat langsung dari pembayaran pajak mereka, pajak menjadi beban bagi masyarakat umum. Hal inilah yang menjadi alasan mengapa individu atau bahkan perusahaan melakukan penghindaran pajak. Penelitian ini bertujuan untuk mengeksplorasi kontribusi financial distress dan capital intensity terhadap tax avoidance pada perusahaan subsektor food and beverage yang terdaftar di BEI pada tahun 2020-2022. Sebanyak 101 sampel dipilih untuk penelitian ini dengan menggunakan teknik puposive sampling. Dalam penelitian ini menggunakan penelitian kuantitatif digunakan. data dianalisis dengan mengimplementasikan teknik regresi linear berganda, analisis statistik deskriptif, uji asumsi klasik, dan pengujian hipotesis adalah metode analisis data yang digunakan. Temuan menunjukkan bahwa financial distress dan capital intensity tidak berkontribusi terhadap pengaruh tax avoidance.
Moderating Effect Of Profitability In Disclosure Of Corporate Social Responsibility, Leverage, And Firm Size: Effect On Share Price Annisa Kurniawan; Nanda Wahyu Indah Kirana
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6124

Abstract

This research aims to examine the effect of Corporate Social Responsibility (CSR), leverage, and firm size on share prices in companies listed on the LQ45 index of the Indonesia Stock Exchange (IDX), with profitability as a moderating variable. This research uses a quantitative approach with a sample size of 20 companies over 7 years, namely 140 research samples obtained using a purposive sampling technique. This research uses secondary data collected through documentation method. The data analysis technique used is Partial Least Square Structural Equation Modeling (PLS-SEM) using SmartPLS 3.0 software. The test stages using PLS-SEM are divided into 3 stages, namely measurement model analysis (outer model), structural model analysis (inner model), and hypothesis testing. The results of the analysis in this study indicate that CSR disclosure, leverage, firm size and profitability influence the share prices of LQ45 index companies. Apart from that, profitability is unable to moderate the influence of CSR and leverage on the share prices of LQ45 index companies. However, profitability is able to moderate the influence of firm size on the share prices of LQ45 index companies.
The Influence Of E-Wallet Usage, Financial Literacy And Lifestyle On Financial Management Of Female Civil Servants In Mempawah District Rachmanita Eza Putri Wiyandari; Nanda Wahyu Indah Kirana
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.6157

Abstract

The Covid-19 pandemic has significantly accelerated the shift towards digital economy and digitization across various sectors, including Micro, Small, and Medium Enterprises (MSMEs). This article investigates the impact of digital technology integration on MSMEs' income post-pandemic. Through a study conducted in Mojokerto City, the findings indicate that the implementation of digital technology significantly contributes to the increase in MSMEs' income. Additionally, digital marketing strategies also have a significant impact on restoring MSMEs' income after the pandemic. These results provide a strong foundation for policymakers and business actors to enhance investments in digital technology and digital marketing strategies to improve the competitiveness and productivity of MSMEs in the future. Furthermore, age gap factors also play a crucial role in determining MSMEs' income levels post-pandemic. This article offers valuable insights for policymakers and MSMEs in planning more adaptive and effective strategies in the post-Covid-19 era. Thus, this research is not only relevant to MSMEs in Mojokerto City but also serves as an important reference for understanding the dynamics of the local economy post-pandemic in various regions
The Implementation of Islamic University Social Responsibility in Indonesia Acynthia Ayu Wilasittha; Tantina Haryati; Sofie Yunida Putri; Nanda Wahyu Indah Kirana
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3389

Abstract

This research aims to analyze the implementation of Islamic University Social Responsibility in Indonesia. This is a literature review study that was conducted by searching the keyword “Islamic university social responsibility” and filtered to specific literature that refers to the implementation of university social responsibility in Islamic Universities in Indonesia. The results show that not many University Social Responsibility studies are related to Islam because in measuring University Social Responsibility they still use green accounting indicators that consist of environmental awareness, environmental involvement, environmental reporting, and environmental audit. Numerous research has been found to suggest fresh approaches to adopting university social responsibility, like using the Maslahah or Maqashid Syariah concepts. These new models are anticipated to address issues with reporting environmental activities for which there are no guidelines and to offer direction in adopting USR, which is linked to Islamic religious values.
Co-Authors Acynthia Ayu Wilasittha Annisa Kurniawan Anty Wulandari Budiwitjaksono, Gideon Setyo Cornelia Permatasari Endah Susilowati Farrel Sabilillah Putra Achmad Haryati, Tantina Indrawati Yuhertiana Nadifah Ita Purnamasari Nurkholish Majid Rachmanita Eza Putri Wiyandari Sofie Yunida Putri Wulandari Hidayanti