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All Journal Jurnal Ilmiah Akuntansi Kesatuan AJAD : Jurnal Pengabdian kepada Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Cendekia Ilmiah
Eha Hasni Wahidhani
Universitas Nusa Bangsa
Humanities Economics, Econometrics & Finance Social Sciences

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Pengaruh Pemahaman Peraturan Perpajakan Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak: Studi Kasus pada Kantor Pelayanan Pajak Pratama Bogor Desi Rachmawati Kencana Sari; Eha Hasni Wahidhani; Wartoyo Hadi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.2033

Abstract

This research aims to test and analyze the influence of understanding tax regulations and tax rates on taxpayer compliance (case study at the Bogor Pratama Tax Service Office). This research is quantitative. Data was collected using a questionnaire technique with a sampling technique using convenience sampling. The data analysis techniques used are descriptive, classical assumption analysis tests, multiple linear regression tests, hypothesis tests, and coefficient of determination tests. The results of this research show that understanding tax regulations and tax rates has a significant and simultaneous effect on taxpayer compliance at KPP Pratama Bogor.
Analysis Of Fixed Financing, Profit Sharing Financing And Non Performing Financing On Profit Gain Of Banking Industries In Indonesia Loso Judijanto; Anggita Permata Yakup; Joko Rianto; Eha Hasni Wahidhani; Donny Dharmawan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i6.1692

Abstract

The purpose of this study is to determine whether profit-sharing, fixed financing, and non-performing financing (NPF) all have an impact on sharia banking earnings at the same time. Influence analysis research is what this study is doing. Purposive sampling was used in this study's sample process. The research sample in this study is sharia banking profit. Twenty Indonesian commercial banks that follow sharia law served as the study's population. This study employs quantitative data methodologies, meaning that Ordinary Least Squares analysis is employed to turn the research's data into numerical values. The research findings indicate that sharia banking earnings are significantly impacted by profit sharing, fixed financing, and non-performing financing (NPF) variables all at the same time. The profit-sharing component significantly and favorably affects profit. This implies that profit will rise with each increase in profit sharing. The profit margin is significantly and favorably impacted by fixed finance variables. This implies that profit will rise with each increase in fixed funding. The variable of non-performing finance (NPF) has a noteworthy and adverse impact on earnings. This implies that earnings will decrease with each increase in NPF. The modified R-squared value indicates that while some variation in the independent variables can be used to partially explain the variation in the dependent variable (profit), other variables unrelated to the variables under study account for the remaining portion.
Edukasi Literasi Keuangan bagi Santri di Pesantren Al-Marjan Mulabaru Lebak Banten Iis Anisa Yulia; Isbandriyati Mutmainah; Heri Susanto; Dewi Fitrianti; Rumna Rumna; Agus Pranamulia; Mulyana Gustira Putra; Anna Fitriani; Yunus Arifien; Lalu Solihin; Faizal Maad; Feni Marnilin; Hedar Rusman; Eha Hasni Wahidhani; Ichwan Rachmanu Widjaja; Harmoko Sukayat; Rahmat Irawan; Ahmad Zaid Mahfudi
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): DECEMBER 2025
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v5i3.672

Abstract

The Community Service Program (PkM) was implemented at Al-Marjan Mulabaru Islamic Boarding School, Lebak, Banten, to strengthen students’ financial literacy. Key challenges identified include low baseline financial knowledge, limited access to financing for pesantren-based enterprises, and insufficient infrastructure and technology (notably internet access and fintech tools) to support financial information and services. The program involved needs assessment, material development, face-to-face training, discussion, and evaluation using pre- and post-tests. Results show an increase in understanding from 43% (pre-test) to 92% (post-test), a gain of 49 percentage points. These findings indicate that the training content and delivery were effective in improving basic skills in budgeting and money management. Participants were highly engaged during the sessions, reflected in active discussions and question-and-answer activities.
Pengaruh Profitabilitas, Solvabilitas Dan Financial Distress Terhadap Audit Delay Dengan Pemoderasi Reputasi Auditor Hedar Rusman; Eha Hasni Wahidhani
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i2.16129

Abstract

This research aims to verify and provide empirical evidences about:the effect of Profitability, Solvability, and Financial Distress to Audit Delay and to determine whether the reputation capable public accounting firms in moderating effect of profitability, solvability, and financial distress to the audit delay. The population of this research are manufacturing companies that listed in Indonesia Stock Exchange (BEI) during the period 2018 until 2022. The number of samples taken by purposive sampling technique are 499 data from manufacturing companies. The analysis tools used is Moderating Regression Analysis (MRA). The result of this research concluded that the variable of profitability have negative effect to Audit Delay and variable solvability and financial distress have positive to audit delay. Auditor Reputation have negative impact on audit delay. Auditor Reputation as moderating variable unable to strengthen the effect profitability to audit delay and auditor reputation as moderating able to weaken the effect solvability to audit delay and auditor reputation as moderating also able to to weaken the effect financial distress to audit delay.
Co-Authors Agus Pranamulia Ahmad Zaid Mahfudi Anggita Permata Yakup Anna Fitriani Desi Rachmawati Kencana Sari Donny Dharmawan Faizal Maad Harmoko Sukayat Hedar Rusman Heri Susanto Ichwan Rachmanu Widjaja Isbandriyati Mutmainah Joko Rianto Lalu Solihin Loso Judijanto Marnilin, Feni Mulyana Gustira Putra Rahmat Irawan Rumna, Rumna Wartoyo Hadi Yulia, Iis Anisa Yunus Arifien