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Nurifa Laksmitasari Azizah
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Economics, Econometrics & Finance

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Pengaruh Perencanaan Pajak Terhadap Nilai Perusahaan Dengan Audit Internal Dan Eksternal Sebagai Pemoderasi Nurifa Laksmitasari Azizah
Jurnal Ekonomika dan Bisnis Vol 9 No 2 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb2.202

Abstract

This study aims to examine the effect of tax planning on firm value. In addition, the study also tested the KAP's external audit and internal audit, namely the audit committee in moderating the effect of tax planning on firm value. The research sample is 75 manufacturing companies listed on the IDX in 2018-2020. The test results show that tax planning has a significant effect on firm value. The moderating aspect is obtained from the use of KAP external audit variables but the internal audit audit committee is not able to moderate the relationship between tax planning and firm value.
Peningkatan Pengetahuan Usaha Mikro Bagi Nasabah Bank Wakaf Mikro Al-Fadlu Kendal Di Kecamatan Brangsong Nurifa Laksmitasari Azizah; Eka Kurnia Patmasari; Sherli Junianingrum; Haifa Hannum Arija; Andanawarih, Parasdya Pandhu
Jurnal AbdiMas Ekonomi Terapan Vol. 2 No. 1 (2024): JURNAL ABDIMAS EKONOMI TERAPAN
Publisher : Jurnal AbdiMas Ekonomi Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.45681/jamet.v2i1.15

Abstract

This service aims to disseminate knowledge about increasing knowledge of micro businesses in order to increase micro business income. The approach used uses material lecture methods and simulations to introduce micro business knowledge in order to be able to increase income, both in terms of marketing management and in terms of financial management. This community service is expected to provide insight and knowledge to customers. Customers of the Al Fadlu Kendal Micro Waqf Bank, Brangsong District, can also understand how important it is to increase knowledge of micro businesses, especially in MSMEs, to increase income in the future to become a successful micro business that has wide-reaching prospects.
Pelatihan Literasi Keuangan Melalui Metode Story Telling Pada Anak Usia Dini Astuti, Fitria Yuni; Abdul Khafid; Umi Hani; Gilang Kharisma Putra; Nurifa Laksmitasari Azizah
Jurnal AbdiMas Ekonomi Terapan Vol. 2 No. 1 (2024): JURNAL ABDIMAS EKONOMI TERAPAN
Publisher : Jurnal AbdiMas Ekonomi Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.45681/jamet.v2i1.21

Abstract

In this era of globalization, consumer culture has become an undeniable part of the culture in our environment, so it is not easy to differentiate between the most important needs and those needs that do not have to be fulfilled or are called desires. Teaching children from an early age about financial literacy is our shared task/homework. The aim of this community service is to train children to be able to manage their finances well, wisely and on target by saving. The object of this training is students studying at TPQ.Darussalam, with delivery using the story telling method, it is hoped that the participants will be able to absorb material regarding financial literacy which is packaged with a more interesting story so that it makes the participants happy and enthusiastic.
Pengaruh Perencanaan Pajak Terhadap Nilai Perusahaan Dengan Audit Internal Dan Eksternal Sebagai Pemoderasi Nurifa Laksmitasari Azizah
Jurnal Ekonomika dan Bisnis Vol. 9 No. 2 (2022): Volume 9 Nomor 2 November 2022
Publisher : Jurnal Ekonomika dan Bisnis

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perencanaan pajak terhadap nilai perusahaan. selain itu, penelitian ini juga menguji audit eksternal dan audit internal KAP, yaitu komite audit dalam memoderasi pengaruh perencanaan pajak terhadap nilai perusahaan. Data penelitian ini adalah data sekunder dengan sampel penelitian adalah 75 perusahaan manufaktur yang terdaftar di BEI tahun 2018-2020.Hasil pengujian menunjukkan bahwa perencanaan pajak berpengaruh signifikan terhadap nilai perusahaan. aspek moderasi diperoleh dari penggunaan variabel audit eksternal KAP tetapi komite audit internal tidak mampu memoderasi hubungan antara perencanaan pajak dan nilai perusahaan. 
Peran Tax Amnesty Jilid III terhadap Kepatuhan Wajib Pajak Imtiyaz Farras Mufidah; Nurifa Laksmitasari Azizah; Feri Tristiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.5082

Abstract

The purpose of this study is to determine the urgency of the Tax Amnesty program, which has been re-implemented by the government. The Tax Amnesty Program Volume III is expected to be effective in improving taxpayer compliance and increasing tax revenue, as well as impacting the Indonesian economy as a whole. This study uses a qualitative method with a literature study approach. Data collection for the literature study includes journals, books, and online news articles relevant to the case topic or research problem. It is known that tax compliance and assets are still common problems that are not reported honestly to tax authorities. A crucial problem is that many Indonesians' assets are placed abroad. It is indicated that Indonesians, as asset owners, have a distrust of tax authorities. Consequently, tax revenue realization has decreased compared to the previous year. In Indonesia, the Tax Amnesty program has been implemented twice previously (2016 and 2022), and the public tends to underestimate tax policies. In 2025, the Tax Amnesty policy will be implemented again in Indonesia, namely Tax Amnesty Volume III. The Tax Amnesty Program Volume III is concluded to have both positive and negative aspects. On the positive side, the policy provides an opportunity to improve tax compliance and helps increase state revenue. The downside is that it is considered ineffective and potentially unfair to taxpayers who have been compliant from the start. Given the various challenges facing Tax Amnesty Volume III, it is hoped that there will be sound education and a clear law enforcement strategy. This will be a positive step in strengthening the national tax system and increasing state revenues sustainably.
PELATIHAN BUDIDAYA JAMUR TIRAM UNTUK MENINGKATKAN EKONOMI KELUARGA DI DESA PAKISAN KECAMATAN PATEAN KABUPATEN KENDAL Feri Tristiawan; Eka Kurnia Patmasari; Nurifa Laksmitasari Azizah; Fauziah, Annisa Fitri
Jurnal AbdiMas Ekonomi Terapan Vol. 2 No. 2 (2024): JURNAL ABDIMAS EKONOMI TERAPAN
Publisher : Jurnal AbdiMas Ekonomi Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.45681/jamet.v2i2.28

Abstract

Jamur tiram adalah salah satu komoditas pangan yang populer di kalangan masyarakat Indonesia. Permintaan jamur tiram terus meningkat setiap tahun, sehingga kebutuhan pasar belum sepenuhnya terpenuhi. Namun, masyarakat masih menghadapi masalah kurangnya pemahaman tentang budidaya jamur tiram. Selain itu, terdapat keinginan di kalangan masyarakat untuk meningkatkan penghasilan rumah tangga. Solusi yang dapat ditawarkan untuk mengatasi masalah ini adalah dengan memberikan pelatihan tentang budidaya jamur tiram dan mendorong masyarakat untuk menambah penghasilan keluarga melalui budidaya jamur tiram dalam skala rumah tangga. Pengabdian ini bertujuan untuk mensosialisasikan pelatihan budidaya jamur tiram guna meningkatkan ekonomi keluarga. Pendekatan yang digunakan melibatkan metode ceramah untuk penyampaian materi dan simulasi praktik langsung dalam pembuatan jamur tiram. Pelatihan ini juga mencakup pengenalan pengetahuan tentang usaha UMKM agar peserta mampu meningkatkan pendapatan ekonomi keluarga dan desa, baik dari segi produksi, manajemen pemasaran, maupun manajemen keuangan. Diharapkan, kegiatan pengabdian masyarakat ini dapat memperluas wawasan dan pengetahuan peserta, serta membantu mereka memahami pentingnya pengembangan usaha mikro, khususnya dalam UMKM, untuk meningkatkan pendapatan di masa depan, sehingga dapat menjadi usaha mikro yang sukses dengan prospek jangkauan yang luas.
Co-Authors Abdul Khafid Andanawarih, Parasdya Pandhu Astuti, Fitria Yuni Eka Kurnia Patmasari Fauziah, Annisa Fitri Feri Tristiawan Gilang Kharisma Putra Haifa Hannum Arija Imtiyaz Farras Mufidah Sherli Junianingrum Umi Hani