Article Per Year (5 Year)
p-Index From 2021 - 2026
1.066
P-Index
This Author published in this journals
All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Jurnal Renaissance Jurnal Literasi Akuntansi AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Nusa Akuntansi
Maman Darmansyah
Universitas Pamulang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
GARUT ERA KEPEMIMPINAN BUPATI R.A.A. SOERIA KERTALEGAWA (1915-1929) Maman Darmansyah
Jurnal Renaissance Jurnal Renaissance Volume 3 Nomor 02, Agustus 2018
Publisher : Prima Center Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53878/jr.v3i2.76

Abstract

Garut merupkan nama pengganti dari Kabupaten Limbangan, dan berdiri pada masa pemerintahan Hindia Belanda atas usul bupati Aria Wira Tanu Datar VIII. R.A.A. Soeria Kertalegawa merupakan bupati kedua Kabupaten Garut setelah Aria Wira Tanu Datar VIII. Pada masa kepemimpinannya, Garut mengalami kemajuan yang cukup pesat, terutama dalam bidang pariwisata, akan tetapi disisi lain Garut juga mengalami keterpurukan, khususnya dalam bidang politik. Tujuan dari penelitian ini adalah untuk mengetahui latar belakang berdirinya Kabupaten Garut pada tahun 1913 dan merekonstruksi kondisi Garut pada masa pemerintahan R.A.A. Soeria Kertalegawa pada tahun 1915 sampai tahun 1929. Metode yang digunakan dalam penelitian ini adalah Metode Penelitian Sejarah (MPS) melalui tahapan Heuristik, Kritik, Interpretasi, dan Historiografi, dengan pendekatan multidimensional; politik, sosial, budaya, ekonomi, dan agama. Berdasarkan hasil penelitian, Garut sebelumnya adalah kabupaten Limbangan yang berdiri pada 1 Juli 1913, berdasarkan Surat Keputusan Gubernur Jenderal No. 60 tertanggal 7 Mei 1913. Kota Garut pada saat itu meliputi tiga desa, yaitu Desa Kota Kulon, Desa Kota Wetan, dan Desa Magarwati. Sedangkan Kabupaten Garut meliputi distrik Garut, Bayongbong, Cibatu, Tarogong, Leles, Balubur Limbangan, Cikajang, Bungbulang, dan Pameungpeuk. R.A.A. Soeria Kertalegawa adalah bupati kedua Garut yang memerintah dari tahun 1915 sampai dengan tahun 1929. Pada masa pemerintahannya, Garut mengalami kemajuan yang cukup pesat dalam bidang pariwisata, akan tetapi juga mengalami kekacauan politik yang diakibatkan oleh munculnya radikalisme bangsa pribumi seperti peristiwa Cimareme (yang dirasa sangat pahit bagi rakyat dan pemerintah). Begitupun dalam bidang ekonomi yang diakibatkan oleh kemarau panjang dan krisis global akibat Perang Dunia I. Masyarakat Garut terdiri dari penduduk pribumi, eropa dan timur jauh. Penduduk pribumi digolongkan menjadi dua golongan besar dalam stratifikasi sosial, yaitu bangsawan dan rakyat jelata. Sebagian besar mereka beragama Islam yang dalam pengkajiannya sangat dibatasi oleh pemerintah Hindia Belanda, hanya ajaran yang bersifat ukhrowi saja. Apabila ada Ajengan (Kyai/ Ulama) yang melanggar ketentuan maka mereka mendapatkan hukuman dari pemerintah pribumi itu sendiri atas persetujuan pemerintah pusat.Kata Kunci : Garut;  Kepemimpinan Bupati R.A.A. Soeria Kertalegawa (1915-1929)
Pengaruh Kualitas Pelayanan dan Brand Image terhadap Kepuasan Konsumen pada Nasabah PT. BPR Sehat Sejahtera di Universitas Pamulang Didi Sujadi; Maman Darmansyah
REMIK: Riset dan E-Jurnal Manajemen Informatika Komputer Vol. 7 No. 3 (2023): Volume 7 Nomor 3 Agustus 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/remik.v7i3.12397

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan dan brand image terhadap kepuasan konsumen di PT. Bank Perkreditan Rakyat Sehat Sejahtera di Universitas Pamulang. Penelitian ini menggunakan pendekatan kuantitatif. Sampel dalam penelitian ini adalah 105 responden. Sumber data dalam penelitian ini yaitu menggunakan data primer yang diperoleh dari penyebaran kuesioner. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda dengan metode yang digunakan dalam penelitian ini adalah convenience sampling. Hasil penelitian ini menunjukkan bahwa variabel kualitas pelayanan secara parsial berpengaruh positif dan signifikan terhadap kepuasan konsumen serta brand image secara parsial berpengaruh positif dan signifikan terhadap kepuasan konsumen.
Pengaruh Kesadaran Wajib Pajak, Sosialisasi Perpajakan dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di Kecamatan Karawaci Kota Tangerang Adinda Nurhaliza Azzahra; Maman Darmansyah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i2.1432

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) remains a persistent challenge in Indonesia, particularly due to low awareness, limited tax socialization, and inadequate understanding of tax regulations. This condition contributes to the gap between potential and actual tax revenue from the MSME sector. This study aims to examine the effect of taxpayer awareness, tax socialization, and tax understanding on MSME taxpayer compliance in Karawaci District, Tangerang City. The research employs a quantitative explanatory approach using primary data collected through structured questionnaires. A total of 104 MSME taxpayers were selected as respondents based on purposive sampling criteria. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 27, supported by descriptive statistics, data quality tests, classical assumption tests, and hypothesis testing. The results reveal that taxpayer awareness, tax socialization, and tax understanding each have a positive and significant effect on MSME taxpayer compliance, both individually and simultaneously. These findings indicate that improving tax literacy through effective education programs, consistent tax socialization, and strengthening taxpayers’ internal awareness can enhance voluntary tax compliance among MSMEs.
Pengaruh Tingkat Pembiayaan Mudharabah, Pembiayaan Murabahah Dan Pembiayaan Musyarakah Terhadap Non Performing Financing (NPF) Pada Bank Umum Syariah Di Indonesia Tahun 2017-2022 Hera Yanti; Maman Darmansyah
Jurnal Literasi Akuntansi Vol 3 No 4 (2023): Desember 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i4.104

Abstract

Banking operational activities in distribution, the bank gets benefits in the form of revenue sharing which can later increase the bank's growth, but in non-performing financing the increase in financing, the greater the risk faced, meaning that the higher the amount of financing, the possibility of non-performing financing will also increase. This study aims to analyze the effect of NPF growth on Islamic Commercial Banks in Indonesia using data for the 2017-2022 period. Performance measurement of Islamic banking in determining NPF. This study uses Mudharabah financing, Murabahah financing and Musyarakah financing based on data for the 2017-2022 period the number of samples used is 96. This study aims to examine the effect of the level of Mudharabah financing, Murabahah financing, and Musyarakah financing on NPF (Non Performing Financing) at Commercial Banks Sharia in Indonesia. To achieve this goal, researchers use the Multiple Linear Regression method. The partial test results of this study indicate that the level of Mudharabah financing has a negative effect on NPF at Islamic Commercial Banks in Indonesia. On the other hand, Murabahah and Musyarakah financing has no effect on NPF at Islamic Commercial Banks in Indonesia. Keywords: NPF, Mudharabah financing, Murabahah financing, Musyarakah financing.
Pengaruh Sosialisasi Perpajakan, Penegakan Hukum, dan Sanksi Perpajakan Terhadap Penggelapan Pajak Shifa Rosmawati; Maman Darmansyah
Jurnal Literasi Akuntansi Vol 3 No 4 (2023): Desember 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i4.106

Abstract

This study aimsaims to examine the effect of taxsocialization, law enforcement, and tax sanctions on tax evasion at the Pratama Tax Office Serpong. The sample in this study usedsimple random sampling method. The population in this study were 49.019 taxpayers registered at KPP Pratama Serpong in 2022. This study uses quantitative methods with associative. The number of samples in this research totalled 100 respondents. Sampling technique used was purposive sampling method with using Slovin Formula. Collecting data using questionnaires and processed using statistical SPSS version 25. Data analysis technique used was multiple linear regression.The results showed that simultaneously taxsocialization, law enforcement, and tax sanctions have an effect ontax evasion. The partial results of the reseach show that tax socialization has a positive effect on tax evasion, law enforcementhas a positive effect on tax evasion, and tax sanctions has a positive effect on tax evasion.
Pengaruh Struktur Modal, Profitabilitas, dan Good Corporate Governance terhadap Tax Avoidance Alya Divina Putri Nugroho; Maman Darmansyah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2309

Abstract

Tax avoidance remains an important issue because previous studies have reported inconsistent findings regarding the factors associated with corporate tax avoidance. This study examines the relationship of capital structure, profitability, and good corporate governance with tax avoidance in Consumer Non-Cyclicals companies in the Agricultural Products subsector listed on the Indonesia Stock Exchange during 2020–2024. A quantitative associative approach was employed using secondary data obtained from annual financial and corporate reports. The sample was selected through purposive sampling based on predetermined criteria, and the data were analyzed using panel data regression with EViews 14. The Random Effect Model was selected as the estimation model. Tax avoidance was measured using the Effective Tax Rate (ETR), while capital structure, profitability, independent commissioners, institutional ownership, and audit committee were measured using DER, ROA, the proportion of independent commissioners, institutional share ownership, and the number of audit committee members, respectively. The findings show that capital structure and profitability have significant relationships with tax avoidance. In contrast, independent commissioners, institutional ownership, and audit committee do not have significant individual relationships with tax avoidance. Collectively, the five explanatory variables significantly relate to tax avoidance.
PENGARUH ASIMETRI INFORMASI, INSENTIF PAJAK DAN RISIKO LITIGASI TERHADAP PRUDENCE AKUNTANSI Salma Khoerunnisa; Maman Darmansyah
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.465

Abstract

Accounting prudence is a conservative principle that emphasizes a level of caution in financial reporting, which has become a focal point in the business world. This study aims to examine the effect of information asymmetry, tax incentives, and litigation risk on accounting prudence in technology sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. Additionally, the case involving PT Envy Technologies Tbk serves as a real-world example of how companies manipulate their financial statements to present a better-looking performance to investors and stakeholders. This study utilizes a quantitative method using secondary data sourced from the companies' financial statements. Through this research, it is expected to provide a tangible empirical contribution that explains in more detail the practice of accounting prudence in the technology industry sector in Indonesia, which comprises 47 companies, with a sample of 25 companies obtained for this study. The results of this study indicate that information asymmetry and litigation risk have no effect on accounting prudence, whereas tax incentives do have an effect on accounting prudence.
Co-Authors Adinda Nurhaliza Azzahra Alya Divina Putri Nugroho Didi Sujadi Hera Yanti Salma Khoerunnisa Shifa Rosmawati