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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi An-Nizam: Jurnal Bakti Bagi Bangsa
Nurma Risa
Universitas Islam 45
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Physics Social Sciences Other

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PELATIHAN PEMBUKUAN DENGAN APLIKASI BUKU WARUNG BAGI UMKM GUNA MEMAKSIMALKAN KEUANGAN Rachayu Aulia NurHepita; Nurma Risa; Ari Dewi Cahyati
An-Nizam Vol 1 No 2 (2022): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v1i2.3645

Abstract

In the IT and Web of Thinks (IoT) based period, which is used by humans, an application is on Android that can be accessed anywhere and becomes a person's need. This bookkeeping application on Android can be accessed as a recording tool for money entry or exit that can be accessed easily and can be applied as small or medium business actors and above. The role of MSME actors in RT 012, Duren Jaya is a trader from various circles. Every type of business carried out has a very relative turnover, so it requires a tool that can help financial records. For now, there are still many MSME actors who still do it by manual recording and still don't use technology, they still use manual recording in books to record their finances. The method that will be implemented in this activity is the bookkeeping training method for SMEs. So that this activity can be carried out properly so that residents can take advantage of technology-based financial bookkeeping applications, making it easier for recording and facilitating the development of the business being carried out.
PELATIHAN PERHITUNGAN HARGA POKOK PRODUKSI UMKM DI DUSUN KRAJAN 1B Siti Nabila; Nurma Risa; Rusham Rusham
An-Nizam Vol 1 No 3 (2022): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v1i3.5220

Abstract

The confusion of the SMEs (Micro, Small and Medium Enterprises) in Kutagandok Krajan 1B village is very clear. When asked Perilla how to determine the selling price of the products they will produce. The confusion of MSME actors stems from not knowing exactly how much the production costs of the products they have produced. This service activity aims to train MSME actors in Kutagandok Krajan 1B village in terms of determining the cost of production of the products they have produced, so that MSME actors can determine the selling price that will affect the profits or losses of MSME actors in the Kutagandok Krajan IB village. There are three methods used in this service activity, namely the method of lecture method, training methods, and discussion methods. The results of this service activity will provide insight and understanding to MSME actors in Kutagandok Krajan IB village about calculating production costs. This insight and understanding is reflected in the discussion method. In the discussion method, there will be many MSME actors who will ask questions about material that has not been understood, thus showing the enthusiasm of MSME actors for training in calculating production costs which is quite high.
ANALISIS PERBANDINGAN PENGHINDARAN PAJAK SEBELUM DAN SESUDAH REFORMASI PAJAK TAHUN 2008 Nurma Risa
JRAK: Journal of Accounting Research and Computerized Accounting Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

The purpose of this study is to give evidence that there is the difference about tax avoidance in the period before and after tax reformation in Indonesia (2006 – 2013). Tax avoidance is measure with book-tax difference. The sample of this study is manufactured company listed in BEI. One sample t-test is used for hypothesis analysis. The result shows there is no difference in tax avoidance before and after tax reformation in Indonesia. This may be because the company will change its tax planning strategies, so that the company still doing tax avoidance with new regulations.
Sensitivitas Etis Mahasiswa Atas Penggelapan Pajak Nurma Risa
JRAK: Journal of Accounting Research and Computerized Accounting Vol 8 No 2 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v8i2.938

Abstract

This study aims to prove that there is a difference of perception about ethics on tax evasion in UNISMA Bekasi students, based on selected study program and gender. The sample of this research is the students who have fulfilled the subject of taxation, at the Faculty of Economics (FE) and Faculty of Social and Political Sciences (FISIP). Using independent t-test, the results showed that there was no significant difference of perception about tax evasion ethics between FE and FISIP students. But significant differences the perception of tax evasion ethics occur between accounting and management students at FE. Significant differences also did not occur between male and female students
PENGARUH MANAJEMEN LABA TERHADAP KINERJA KEUANGAN PERUSAHAAN MELALUIGCG SEBAGAI VARIABEL MODERATING Nurma Risa; Sukaesih Sukaesih
JRAK: Journal of Accounting Research and Computerized Accounting Vol 5 No 1 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v5i1.1333

Abstract

The purpose of this research are to verify the impact of earning management to financial performance with good corporate governance as a moderating variable. Number of commissioner board and the existence of auditcommittee are use to indicate good coporate governance. The sample of research is manufacturing company thatlisted in Bursa Efek Indonesia for the year 2009 – 2011. T-test is used to prove all of hypothesis. The results indicatethat earning management have an impact to company financial performance. Number of commissioner board can beweaken the impact of earning management to company financial performance, but the other hand, existence of auditcommittee can not.
PENGARUH PENGETAHUAN DAN SOSIALISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP EFEKTIVITAS PEMANFAATAN TEKNOLOGI INFORMASI PERPAJAKAN BAGI WAJIB PAJAK ORANG PRIBADI Yanti Mandasari; Nurma Risa
JRAK: Journal of Accounting Research and Computerized Accounting Vol 4 No 2 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v4i2.1337

Abstract

This study examines the influences of knowledge and sosialization of tax administration system on theeffectiveness of using tax information technology for individual tax prayer. The responden areindividual tax-payers in Bekasi area. Hypothesis test using t-test and F-test. And data analysis usingregression. The results determine that knowledge and sosialization positive and significantly influencethe effectiveness using tax information technology. It means that tax payers will use technologyinformation if they have enough knowledge about tax administration system.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP SENJANGAN ANGGARAN Nurma Risa
JRAK: Journal of Accounting Research and Computerized Accounting Vol 5 No 2 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v5i2.1343

Abstract

The purposes of this study are to prove that budgeting participation and organization commitment can influencethe budget lack at UNISMA Bekasi. Using structural equation model (SEM) method, with Partial Least SquarePath Modelling, this study prove that budgeting participans are tend to do budget lack. On the other hand, a person with high commitment to organization is tend to minimize budget lack and will do everything to achiveorganization goals.
FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEN KAS Lusi Heriyani; Nurma Risa
JRAK: Journal of Accounting Research and Computerized Accounting Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

The purpose of this study is to give evidence that earning per share, operating cash flow, free cash flow, and lastyear cash dividen can influence current cash dividen. Sample of this study is manufacture company listed in BEI atthe year 2010 – 2012. Data analysis used regression linear, with t-test for testing the hypothesis. The result areearning per share, operating cash flow and free ash flow can not influence the current cash dividen. But, last yearcash dividen can influence the current cash dividen.
Co-Authors Ari Dewi Cahyati Lusi Heriyani Rachayu Aulia NurHepita Rusham Rusham Siti Nabila Sukaesih Sukaesih Yanti Mandasari