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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Martabe : Jurnal Pengabdian Kepada Masyarakat BULETIN AL-RIBAATH Jurnal Proaksi Jurnal Bina Akuntansi Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Aktiva : Riset Akutansi dan Keuangan Akuntansi'45 International Journal of Business and Applied Economics (IJBAE) SENMEA Jurnal Akuntansi Keuangan Dan Perpajakan As-Syirkah: Islamic Economic & Financial Journal
Risma Nurmilah
Universitas Muhammadiyah Sukabumi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Profitabilitas dan Corporate Social Responsibility terhadap Nilai Perusahaan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2022 Muhamad Dani Alif Alfatihah; Tina Kartini; Risma Nurmilah
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 1 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/788gvp28

Abstract

This study aims to determine the effect of corporate social responsibility and intellectual capital on the company's financial performance. The variables used in this study are the Effects of Profitability and Corporate Social Responsibility on Company Value Study of Mining Companies Listed on the Indonesia Stock Exchange for the 2018 – 2022 period. This research was conducted using a quantitative method with an associative approach. The population in this study is the annual reports of mining companies listed on the Indonesian stock exchange 2018-2022 of 10 companies and a sample of 50 company annual reports is taken. In this research, the sample was taken using purposive sampling technique. Data collection techniques using secondary data. The data analysis technique used is descriptive statistical test, classical assumption test, multiple linear analysis, and hypothesis testing. The results of this study indicate: the independent variables are profitability and corporate social responsibility while the dependent variable is company value. The results of this study indicate that profitability influences firm value, corporate social responsibility variable has a significant effect on firm value. Profitability and corporate social responsibility have a simultaneous effect on company value. So it can be concluded that profitability and corporate social responsibility has an effect of only 37.9% on company value and the rest is influenced by other factors not examined in this study.  
Pengaruh Kualitas Pelayanan Pajak, Pemahaman Peraturan Pajak Serta Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Mirawati; Risma Nurmilah
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/7qhn5b27

Abstract

This study explores the influence of tax service quality, understanding of tax regulations, and tax sanctions on motor vehicle taxpayer compliance in Sukabumi City. The problem phenomenon identified is the low level of motor vehicle taxpayer compliance, which has a negative impact on local tax revenue. The purpose of this study is to measure the extent to which the three variables affect taxpayer compliance. The research method used is a quantitative approach with data collection techniques in the form of questionnaires distributed to 100 respondents. Data analysis was performed using multiple linear regression. The results showed that the quality of tax services did not have a significant effect on taxpayer compliance. In contrast, understanding tax regulations and tax sanctions has a positive and significant effect on taxpayer compliance. Thus, increasing taxpayers' understanding of tax regulations and the application of effective sanctions can increase motor vehicle taxpayer compliance in Sukabumi City.
Efektivitas Penerapan Sistem dan Prosedur Akuntansi Aset Tetap pada Dinas Perdagangan dan Perindustrian Kabupaten Sukabumi Vikri Andrawan; Tina Kartini; Risma Nurmilah
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/vvpt5q81

Abstract

This study aims to evaluate the effectiveness of the implementation of fixed asset accounting systems and procedures at the Trade and Industry Office of Sukabumi Regency. The research method used is a qualitative method with an analytical descriptive approach. Data were collected through interviews, observations, and documentation. The results showed that the implementation of fixed asset accounting systems and procedures is in accordance with applicable government accounting standards, but there are still some obstacles in its implementation such as lack of training for staff and limited resources. Based on the calculation of the effectiveness ratio using the Dean J. Champion measuring instrument, the effectiveness level reached 88%, which is included in the very effective category. The number of indicators assessed were 11 indicators of fixed asset accounting systems, with 9 indicators met, and 7 indicators of fixed asset accounting procedures, which were all met. Recommendations to improve effectiveness include providing better training for staff, increased resource allocation, and improved management and internal controls.  
Analisis Transparansi dan Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah Tri Shakti Wiguna; Tina Kartini; Risma Nurmilah
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/q0vw1t88

Abstract

This study aims to analyze the transparency and accountability of the management of the School Operational Assistance Fund (BOS) at SDN Margabakti. This research used a qualitative method with a case study approach. Data were collected through interviews, observations and documentation. The results showed that transparency in the management of BOS funds at SDN Margabakti has been implemented, especially in financial planning and reporting. However, there are several obstacles that hinder the optimal implementation of transparency, such as limited community involvement and limited publication of information. In addition, accountability in the management of BOS funds still needs to be improved, especially in terms of internal audits and the submission of reports to relevant parties. Thus, further efforts are needed to improve transparency and accountability in the management of BOS funds so that they are in accordance with the principles of good governance.
Analisis Penerapan Dana Bantuan Operasional Sekolah (BOS) dan Dana Penunjang Pendidikan (DPP) dalam Upaya Meningkatkan Kinerja Keuangan Sekolah Alwi Rofiudin Siddiq; Risma Nurmilah; Irfan Sophan Himawan
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/svqwtj29

Abstract

This study aims to analyze the application of the School Operational Assistance Fund (BOS) and the Education Support Fund (DPP) in an effort to improve school financial performance. This research focuses on the period 2019 to 2024 with the place used as the object of research is SD Negeri Pasirmunding Kabupaten Sukabumi, for the research method used in this research is descriptive qualitative research method with a case study approach by means of data obtained through interviews, observations, and document analysis related to the management of BOS and DPP funds at the school. The results showed that the management of BOS and DPP funds at the school had been carried out in accordance with the technical guidelines stipulated by the Permendikbud although there were several indicators that had not been met, especially in the summarization stage, and the reporting stage, namely the stage of making balance sheets, balances, journals, adjusting journals, preparing working papers, closing journals, making balance sheets after closing and making public journal paragraphs. As for the reporting stage that has not been achieved, namely the preparation of a surplus or deficit report, cash flow statement, balance sheet and financial statement notes, even though all of this is useful in knowing the fraud that occurs and is useful in decision making. Determining the right allocation of funds and efficient use of funds contributes greatly to improving school financial performance. In addition, transparent and accountable fund management also increases public and stakeholder trust in school financial management. However, the study also identified some challenges, such as limited human resources in fund management and the need to improve the capacity of financial managers in schools. The study concludes that the effective implementation of BOS and DPP funds is crucial to improving school financial performance but further efforts are needed to overcome the challenges to optimize fund management.
Analisis Faktor – Faktor yang Mempengaruhi Nilai Tanah dalam Penentuan Nilai Jual Objek Pajak (NJOP) sebagai Pengenaan PBB di Kota Sukabumi: Studi Kasus pada Kecamatan Gunungpuyuh Aulia Syaharani; Ismet Ismatullah; Risma Nurmilah
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.27245

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi nilai tanah dalam penentuan Nilai Jual Pajak (NJOP) sebagai dasar pengenaan Pajak Bumi dan Bangunan (PBB) di Kecamatan Gunungpuyuh, Kota Sukabumi. Variabel bebas dalam penelitian ini meliputi Peruntukan Lahan, Aksesibilitas, dan Kondisi Lingkungan, sedangkan variabel terikatnya adalah NJOP dan PBB. Metode Penelitian yang digunakan adalah pendektan kuantitatif dengan analisis data menggunakan Structural Equation Modeling Partial Least Square (SEM-PLS). jumlah sampel sebanyak 100 responden yang dipilih menggunakan rumus slovin.Hasil penelitian menunjukan bahwa peruntukan lahan berpengaruh positif dan signifikan terhadap NJOP dan PBB. Aksesibilitas berpengaruh signifikan negatif terhadap NJOP, namun berpengaruh signifikan positif terhadap PBB. Sementara itu, kondisi lingkungan berpengaruh positif signifikan terhadap NJOP, tetapi tidak berpengaruh langsung secara signifikan terhadap PBB, meskipun berpengaruh tidak langsung melalui NJOP sebagai variabel mediasi. Secara simultan, peruntukan lahan, aksesibilitas, dan kondisi lingkungan berpengaruh signifikan terhadap NJOP dan PBB, dengan nilai R² NJOP sebesar 0,309 dan R² PBB sebesar 0,569. Temuan ini menegaskan bahwa penetapan NJOP dan PBB di Kecamatan Gunungpuyuh perlu mempertimbangkan secara menyeluruh faktor peruntukan lahan, aksesibilitas, dan kondisi lingkungan agar sistem pajak daerah menjadi lebih adil dan sesuai kondisi nyata di lapangan
Peran Opsen Pajak Kendaraan Bermotor, Dalam Meningkatkan Pendapatan Daerah, Di Samsat Kota Sukabumi Muhammad Angga Saputra; Ismet Ismatullah; Risma Nurmilah
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 4 (2025): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

This study examines the role of the Additional Collection (Opsen) of Motor Vehicle Tax in enhancing regional revenue at the Samsat Office of Sukabumi City. Utilizing a qualitative case study approach with data collected through interviews, observation, and document analysis, the research reveals that Samsat has actively implemented educational strategies to improve taxpayers' understanding of Opsen PKB, though limitations in resources and media diversification remain challenges. Findings indicate that Opsen PKB significantly boosts taxpayer compliance and contributes substantially to local revenue growth, with compliance rates increasing from 76.3% to 84.2% between 2022 and 2024. Key success factors include transparent fund utilization, digitalized payment systems, and enhanced service quality. Additionally, the study highlights a positive correlation between improved infrastructure funded by Opsen PKB and increased taxpayer willingness to pay. Nonetheless, challenges such as database limitations, inter-agency coordination gaps, and taxpayer object mobility persist. The research emphasizes the importance of institutional strengthening, system modernization, and integrated communication strategies to further optimize tax collection. These findings offer practical recommendations for improving regional fiscal independence and provide a theoretical contribution to local taxation studies.
Edukasi dan Bimbingan Bagi Wajib Pajak Dalam Proses Pembayaran Pajak Kendaraan Bermotor Di Samsat Cibadak Syalwa Afrina Dwisaftari; Venita Sofiani; Risma Nurmilah
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 6 No 2 (2025): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abdilaksana.v6i2.48710

Abstract

Pengabdian ini berfokus pada edukasi dan bimbingan bagi wajib pajak dalam proses pembayaran pajak kendaraan bermotor di Samsat Cibadak, Kabupaten Sukabumi. Penelitian mengidentifikasi kendala utama dalam kepatuhan pajak, termasuk keterbatasan pemahaman prosedur pembayaran, akses informasi yang terbatas, dan kendala ekonomi. Melalui pendekatan kualitatif dengan metode studi kasus, penelitian ini mengimplementasikan program edukasi dan pendampingan langsung bagi wajib pajak. Hasil penelitian menunjukkan peningkatan dalam pengetahuan dan kepatuhan wajib pajak, ditandai dengan bertambahnya pembayaran pajak tepat waktu dan peningkatan penggunaan layanan pembayaran daring. Pendekatan edukatif ini terbukti efektif dalam membangun kesadaran wajib pajak tentang pentingnya pembayaran pajak tepat waktu untuk mendukung pembangunan daerah. Penelitian merekomendasikan program edukasi perpajakan berkelanjutan dan peningkatan teknologi sistem pembayaran untuk mengoptimalkan penerimaan pajak kendaraan bermotor di Kabupaten Sukabumi.
Co-Authors Acep Suherman Aliza Syabania Alwi Rofiudin Siddiq Andri Indrawan Asep M.Ramdan Asriyanik . Aulia Syaharani Elis Lisnawati Elis Euis Kania Kurniawati Evi Martaseli Fauriza Prameswari Gunadi Fitri Sri Nuraeni Hendra Tanjung Irfan Sophan Himawan Ismet Ismatullah Kokom Komariah Leonita Siwiyanti Mirawati Mirawati Mirawati Muhamad Dani Alif Alfatihah Muhamad Dani Alif Alfatihah Muhammad Angga Saputra Niar Imaniar Reni Anggriani Rinaldi Septi Nurawaliah Sutrisno Sutrisno Sutrisno Sutrisno Syalwa Afrina Dwisaftari Tina Kartini Tri Shakti Wiguna Venita Sofiani Vikri Andrawan Yaya Suharya