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All Journal Trikonomika: Jurnal Ekonomi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Ekonomi Islam Jurnal Akuntansi dan Ekonomika Journal of Research in Business, Economics, and Education Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Sosial dan Teknologi Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Comprehensive Science SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA Jurnal Ilmu Multidisplin E-Jurnal Akuntansi TSM Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Audit dan Perpajakan Riset Ilmu Manajemen Bisnis dan Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Riset Ilmiah Indonesian Journal of Economics and Strategic Management Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Akuntansi Kolaborasi: Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat Jurnal Komunikasi dan Ilmu Sosial Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi LEMBAH: Jurnal Pengabdian Masyarakat
Maidani, Maidani
Universitas Bhayangkara Jakarta Raya, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGARUH KESULITAN KEUANGAN, KUALITAS AUDIT DAN KETERLAMBATAN AUDIT TERHADAP PERGANTIAN AUDITOR PADA SEKTOR PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016 – 2020 Yuli Wulansari; Maidani
IJESM Indonesian Journal of Economics and Strategic Management Vol. 3 No. 4 (2025): December
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v3i4.518

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kesulitan keuangan, Kualitas Audit, Keterlambatan Audit yang di lakukan perusahaan. Populasi penelitian ini adalah perusahaan sub sector industry dasar dan kimia di Bursa Efek Indonesia. Periode Penelitian yang digunakan adalah tahun 2016 – 2020. Sampel ditentukan menggunanakan metode purpose sampling sehingga di peroleh sebesar 115 sampel penelitian. Pengelolaan data di lakukan dengan regresi logistic pada program aplikasi SPSS 22. Hasil pengujian menunjukkan bahwa Kondisi kesulitan keuangan perusahaan tidak berpengaruh terhadap Pergantian auditor. Kualitas audit berpengaruh negatif signifikan terhadap Pergantian auditor dan Keterlambatan Audit berpengaruh positif signifikan terhadap Pergantian auditor.
PENGARUH SOSIALISASI PAJAK, SANKSI PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KECAMATAN TAMBUN SELATAN Muh Farhan Yudamahendra; Uswatun Khasanah; Maidani Maidani
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rmsk9e61

Abstract

This study aims to examine the effect of tax socialization, tax sanctions, and tax rates on individual taxpayer compliance in South Tambun District. This study uses primary data collected through questionnaires distributed to individual taxpayers in South Tambun District. The sample was determined using a purposive sampling method, with a total of 101 respondents. The data were analyzed using Smart PLS 4.1 software. The results indicate that tax socialization does not have a positive effect on taxpayer compliance, while tax sanctions and tax rates have a positive effect on taxpayer compliance.
The Effect of Tax Knowledge, Tax Sanctions, and Taxpayer Income Levels on Motor Vehicle Taxpayer Compliance at the Bekasi City Samsat Office in 2022-2024 Yuyun, Yuyun; Khasanah, Uswatun; Maidani, Maidani
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2026): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, 2026
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/stagflasi.v4i1.241

Abstract

This study aims to analyze the influence of tax knowledge, tax sanctions, and income levels on the compliance of motor vehicle taxpayers at the Bekasi City Samsat Office for the 2022–2024 period. The main phenomenon behind this study is the gap between the potential revenue and the realization of Motor Vehicle Tax income in Bekasi City. The research method used is a verifiable descriptive quantitative approach with a population of 4,533,569 registered vehicle owners. Sampling was carried out through simple random sampling techniques and data was analyzed using SmartPLS software version 4.0 with the PLS-SEM method. The results of the study show that tax knowledge has a positive and significant effect on taxpayer compliance. On the other hand, tax sanctions and income levels were found to have a positive but not significant effect on motor vehicle taxpayer compliance.
PENGUATAN PEMBERDAYAAN MASYARAKAT MELALUI PROGRAM KULIAH KERJA NYATA BERBASIS LINGKUNGAN DI DESA BUNI BAKTI Ossy Avit Ticikal; Maidani Maidani; Muhammad Fathir Al Hudaya; Murni Nur Aulia; Syalvina Nurhaura Putri Sugiarto; Ervan Alifian Supriyanto; Andarista Putri Pertiwi; Anisa Rifa Maharani; Mochammad Rizky Ananda; Sarah Ayu Putri Sharifah; Yuriko Achmadja; Haikal Fahriazi Bahrudin; Bintang Afrina Putri; Adryan Putra Alamsyah
LEMBAH: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2026): LEMBAH: Jurnal Pengabdian Masyarakat
Publisher : Sekolah Tinggi Ilmu Administrasi Panca Marga Palu

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

Abstract

Program Kuliah Kerja Nyata (KKN) merupakan salah satu bentuk implementasi Tri Dharma Perguruan Tinggi yang bertujuan memberdayakan masyarakat melalui pendekatan partisipatif. Artikel ini bertujuan mendeskripsikan pelaksanaan serta menganalisis hasil program pemberdayaan masyarakat berbasis lingkungan yang dilaksanakan di Desa Buni Bakti, Kecamatan Babelan, Kabupaten Bekasi. Metode yang digunakan adalah pendekatan partisipatif melalui tahapan identifikasi kebutuhan masyarakat, perencanaan program, pelaksanaan kegiatan, dan evaluasi secara deskriptif kualitatif. Program yang dilaksanakan meliputi pelatihan pembuatan sabun cuci piring sebagai upaya pemberdayaan ekonomi rumah tangga, pelatihan pembuatan kompos berbasis limbah organik, kerja bakti lingkungan, serta pemasangan plang batas wilayah RT. Hasil kegiatan menunjukkan bahwa seluruh program berhasil dilaksanakan sesuai dengan rencana dan menghasilkan luaran berupa peningkatan keterampilan masyarakat dalam pembuatan sabun cuci piring, meningkatnya pemahaman mengenai pengelolaan sampah organik melalui komposter sederhana, tersedianya plang batas wilayah sebagai identitas lingkungan, serta meningkatnya kepedulian masyarakat terhadap kebersihan lingkungan melalui kegiatan gotong royong. Meskipun tingkat partisipasi masyarakat pada beberapa kegiatan masih perlu ditingkatkan, pendekatan partisipatif yang diterapkan mampu memperkuat kapasitas masyarakat pada aspek ekonomi, lingkungan, dan sosial. Keberlanjutan program memerlukan sinergi antara perguruan tinggi, pemerintah desa, dan masyarakat melalui kegiatan pendampingan dan evaluasi secara berkelanjutan.
Optimalisasi Pengelolaan Sampah dan Kebersihan Lingkungan Melalui Pemberdayaan Masyarakat di Desa Buni Bakti Maidani Maidani; Ilham Cahya Nugraha; Fadhel Muhammad; Siti Zulfah; Melli Wahyu Ningsih; Alika Dindania Sahari; Gilang Nurfalah; Yotam Erwin Rommel Tauk; Claudia Putri Setiadi; Pulung Rizki Utama; Amelia Lusiana Briliana; Valentino Quraish Lazuardi; Nadiah Famay Zarotin; Saiwaa Ghynaa Dhya Syifa Putri Ning Teguh; Alfira Kirana Sekarwangi
Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat Vol. 4 No. 2 (2026): Juni: Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian
Publisher : Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/kolaborasi.v4i2.998

Abstract

Environmental cleanliness and suboptimal waste management are still real challenges in rural areas, which have a direct impact on public health and productivity in the agricultural sector. The community service program through KKN Group 49 in Buni Bakti Village, Babelan District, Bekasi Regency, was carried out with the aim of optimizing waste management and environmental cleanliness through participatory community empowerment. The implementation method includes situation analysis, active involvement of residents, and the execution of work programs structured in four core pillars, namely: cleaning irrigation canals, construction of garbage bin facilities at SDN Buni Bakti 02, interactive socialization of waste sorting, as well as the installation of environmental education information boards and legal information assistance. The results of the activity show that there is an increase in the smooth flow of water in the irrigation system, the availability of more adequate hygiene infrastructure, and an increase in ecological awareness of residents and elementary school students. Empowering local elements has proven to be the main strategy in encouraging the transformation of collective behavior towards the sustainability of the village environment. This program emphasizes that waste management based on community participation can be an effective intervention model to improve the quality of life while supporting the sustainability of the agricultural sector in rural areas.
Co-Authors Achmad Fauzi Adawiyyah, Robiatul Adryan Putra Alamsyah Ahmad Ali Alfira Kirana Sekarwangi Alfonso Lande Alifia Rizky Zalfa Alika Dindania Sahari Amanda, Putri Amelia Lusiana Briliana Ananda Pravista Dewi Ananta, Engela Andarista Putri Pertiwi Anggitarahma, Pingka Pamulia Anindra Salsabilla Anisa Rifa Maharani Anissa Pujiwaty Aulia Safitri, Aulia Aureta Zhabila Eka Putri AYU FADILA Ayu, Cindy Mahesa Bintang Afrina Putri Cahyadi Husadha Chaerunnisa Sayidaturrachmah Chistophorus Indra Wahyu Putra Chistophorus Indra Wahyu Putra Cindy Anggita N Cindy Mahesa Ayu Claudia Putri Setiadi Cris Kuntadi Cut Zia Auralia Dewi, Ananda Pravista Dinda Nurdianah Eduard, Magdalena Belinda Eka Lala Sari Endah Prawesti Ningrum Ervan Alifian Supriyanto Fadhel Muhammad Febriyani, Ratna Aulia Febriyanti, Lia Fikri , Adi Wibowo Noor Fiona Kristy Fitri Fajar Riyani Gilang Nurfalah Haikal Fahriazi Bahrudin Handayani, Milda Heru Tian Sanjaya Herwidyawati, Yuliza Hery Widijanto Hutasoit, Sri Anjeli Idel Eprianto Ilham Cahya Nugraha Indriyanah, Anah Istianigsih Istianigsih Istianingsih Sastrodiharjo, Istianingsih Jannah, Siti Ghozinatul Kristy, Fiona Loura Indrawijaya Lutfiah Khairunnisa Luvena Luvena M. Fadhli Nursal M. Fadhli Nursal M. Ilham Faturrahman M. Rafli Hermawan Magdalena Belinda Eduard Marundha, Amor Melli Wahyu Ningsih Mochammad Rizky Ananda Muh Farhan Yudamahendra Muhammad Fathir Al Hudaya Muhammad Rianto Mukti, Aloysius Harry MULYADI Murni Nur Aulia Mutia Apriliani Nadiah Famay Zarotin Nadiva Nasya Rukmananda B Nazira, Nawfa Ayu Nella Ameliana Putri Nilasari, Pratiwi Nilasari, Sekar Novia Tatyana Salsabila Novita Wahyu Setyawati Nurdianah, Dinda Nursal, M. Fadhli Nurul Izati A, Silvia Octavianingrum, Sekar Intan Ossy Avit Ticikal Panata Bangar Hasioan Sianipar Pardian, Doni Pingka Pamulia Anggitarahma Pratiwi Nila Sari Pratiwi Nila Sari Prihasti Nur Amalia Pulung Rizki Utama Purnomo, Rakhmat Putra, Chistophorus Indra Wahyu Putra, Christophorus Indra Wahyu Putri Amanda Putri Nabila, Elma Putri, Nella Ameliana Raden Irna Afriani Rafina Pebriani Sukardi Rahmawati Indah Lestari Raja Amin Raya Ratna Aulia Febriyani Raya, Raja Amin Rianto, Muhammad Richo Rinjani Robertus Suraji Saiwaa Ghynaa Dhya Syifa Putri Ning Teguh Salsabila, Novia Tatyana Salsabilla, Anindra Santi Djailani Sarah Ayu Putri Sharifah Sari, Eka Lala Sari, Pratiwi Nila Sayidaturrachmah, Chaerunnisa Sekar Intan Octavianingrum Sekar Nilasari Setiowati, Dani Pramesti Sevina Ghina Nafila Sinaga, Jhonni Siswahyudianto Siti Khumairoh, Siti Siti Maisa Zahara Siti Zulfah Sugih, Sugiharti Syalvina Nurhaura Putri Sugiarto Tri Widyastuti Tri Widyastuti Tuerah, Irene Yowina Maria Valentino Quraish Lazuardi Wardhani, Vyandha Angelisa Handina Wijayanti, Murti Yotam Erwin Rommel Tauk Yuli Wulansari Yuniati, Triana Yuriko Achmadja Yuyun, Yuyun Zalfa, Alifia Rizky