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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Pengabdian Dharma Laksana Jurnal Manajemen Kewirausahaan Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Pengabdian Pancasila (JPP) International Journal of Asian Business and Management (IJABM) Jurnal Pelita Manajemen Jurnal Lentera Pengabdian Journal of Business Management and Economic Development Jurnal Pelita Pengabdian Dedikasi : Jurnal Pengabdian Lentera Review: Journal of Multidisciplinary in Social Sciences
Neng Asiah, Neng
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Pelatihan Perpajakan dalam Meningkatkan Kepatuhan pada UMKM: Studi Pengabdian di Tambun Selatan Asiah, Neng; Sabaruddinsah, Sabaruddinsah; Wulandari, Dian Sulistyorini
Lentera Pengabdian Vol. 3 No. 02 (2025): April 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v3i02.858

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia, namun masih menghadapi berbagai tantangan dalam memahami dan memenuhi kewajiban perpajakan. Rendahnya literasi perpajakan menjadi salah satu faktor utama yang menyebabkan tingkat kepatuhan pajak yang rendah di kalangan pelaku UMKM. Kegiatan ini bertujuan untuk meningkatkan pemahaman perpajakan bagi pelaku UMKM di Tambun Selatan melalui sosialisasi dan pelatihan yang sistematis. Metode yang digunakan meliputi observasi, kuesioner, wawancara, serta analisis data dengan uji korelasi Pearson. Pelatihan ini diikuti oleh sembilan pelaku UMKM dengan berbagai latar belakang usaha. Hasil pengabdian menunjukkan adanya peningkatan signifikan dalam pemahaman dan kesadaran peserta mengenai perpajakan setelah mengikuti pelatihan. Analisis korelasi menunjukkan hubungan yang kuat antara pelatihan dan peningkatan pemahaman peserta terhadap kewajiban perpajakan. Kesimpulan dari kegiatan ini adalah bahwa edukasi perpajakan yang sistematis dan berbasis praktik dapat meningkatkan literasi pajak serta kepatuhan UMKM terhadap kewajiban perpajakan mereka. Untuk meningkatkan efektivitas di masa mendatang, disarankan adanya pendampingan berkelanjutan dan integrasi pelatihan perpajakan dengan manajemen keuangan bagi UMKM. Dalam jangka panjang, peningkatan literasi perpajakan ini berpotensi menciptakan pelaku usaha yang lebih taat hukum, profesional, dan mampu berkontribusi secara berkelanjutan terhadap penerimaan negara dan pertumbuhan ekonomi nasional.
The Role of Business Strategy in Moderating the Influence of Management Control Systems and Environmental Uncertainty on Managerial Performance Sabaruddinsah, Sabaruddinsah; Asiah, Neng
Review: Journal of Multidisciplinary in Social Sciences Vol. 2 No. 04 (2024): April 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v2i04.983

Abstract

This study aims to determine the influence of management accounting information systems, environmental uncertainty on managerial performance and whether business strategy can moderate the relationship between management accounting information systems and environmental uncertainty on performance. The research method uses a quantitative approach, with a research population of UMKM manufacturing companies in Bekasi City with a sampling technique using purposive random sampling. The data analysis technique uses Partial Least Square ( SEM) PLS. The results of this study indicate that management accounting information systems and environmental uncertainty have a positive and significant effect on performance, while business strategy does not moderate the relationship between management accounting information systems and environmental uncertainty on managerial performance.
ACTIVITY RATIO: PERFORMANCE INDICATORS THAT DETERMINE PROFITABILITY AND LIQUIDITY Asiah, Neng; Ayumi, Ayumi; Andriyani, Meli; Sabariddinsah, Sabaruddinsah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/658ntk50

Abstract

This study aims to analyse the effect of activity ratios, namely accounts receivable turnover, cash turnover, and inventory turnover, on the profitability and liquidity of food and beverage industry companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The method used is panel data regression analysis, which utilizes panel data regression analysis with a sample of 22 companies. The research findings indicate that accounts receivable and inventory turnover do not significantly impact profitability and liquidity. But, cash turnover has a significant negative effect on profitability and liquidity. However, when considered simultaneously, receivable turnover, cash turnover and inventory turnover positively influence the companies' liquidity. However, there is no significant effect of receivable turnover, cash turnover and inventory turnover on profitability. These findings provide important insights for company management in formulating better financial management strategies to improve financial performance. Consequently, company management should develop comprehensive financial management strategies that prioritize effective cash and inventory management practices to ensure liquidity while exploring additional factors that can enhance profitability. This study contributes valuable insights into the financial dynamics of the food and beverage sector. It suggests that while activity ratios may not directly boost profits, they play a crucial role in sustaining liquidity, which is essential for operational stability and growth.
The Effect of Company Size, Profitability and Company Age on the Timeless of Financial Reporting Asiah, Neng; Sapruwan, Muhammad; Irwanti, Lia Ayu
International Journal of Asian Business and Management Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i2.7564

Abstract

This research seeks to evaluate how financial reporting timeliness is influenced by  three key variable—company size, profitability, and company age. Timely financial reporting holds significance in the realm of corporate finance, as it enables stakeholders to make more informed decisions. The study focuses on companies listed on the stock exchange that have released financial reports in recent years, specifically examining properties and real estate firms listed on the Indonesia Stock Exchange between 2019 and 2021. To examine the correlation between the independent variables (company size, profitability, and company age) and the dependent variable (timeliness of financial reporting), the study employs various statistical analyses, including linear regression. The research follows a quantitative descriptive approach, involving descriptive statistical data analysis, classical assumption testing, multiple linear regression tests, hypothesis testing, and coefficient of determination test. The result indicate that all independent variables have a simultaneous effect on the timeliness of financial reporting. Partially the variables of company size company size and profitability have a negative effect, whereas the age of the company has no effect on the timeliness of financial statements. This suggests that fundamental factors associated with a company play a crucial role in determining the accuracy of its financial reports
Effective Tax Rates: Firm Size, Leverage and Return on Assets Widati, Sindik; Asiah, Neng; Kamela, Hurian; Hidayat, Tanti Amalia
International Journal of Asian Business and Management Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i2.7664

Abstract

The Effective Tax Rate (ETR) assesses a company's proficiency in managing its tax burden by comparing tax expenses to total net income. A lower ETR percentage indicates better tax effectiveness. Companies utilize the ETR as a benchmark for shaping their tax policies. It serves as a tool for gauging how well a company handles its tax system. This study seeks empirical evidence on the impact of firm size, leverage, and return on assets on effective tax rates. The independent variables include firm size, debt level, and return on assets, while the dependent variable is the effective tax rate. The research focuses on food and beverages sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sample comprises 34 companies selected through purposive sampling. The analysis employs multiple linear regression, revealing that firm size and return on assets do not influence effective tax rates, whereas leverage significantly affects the effective tax rate
CAPITAL EXPENDITURE, GROWTH OPPORTUNITY, DAN CASH FLOW TERHADAP CASH HOLDING PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN Nurjanah, Rina; Widati, Sindik; Asiah, Neng; Audiana, Nia
Jurnal Manajemen Kewirausahaan Vol 20, No 1 (2023): JMK EDISI JUNI 2023
Publisher : Universitas IPWIJA (Sekolah Tinggi Ilmu Ekonimi IPWI Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33370/jmk.v20i1.991

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh belanja modal, growth opportunity dan cash flow terhadap cash holding pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI periode 2019-2021. Metode pengambilan sampel yang digunakan adalah nonprobability sampling yaitu metode purposive sampling. Jenis data yang digunakan adalah data sekunder dengan teknik analisis regresi data panel dibantu program statistik E-views 10 yang digunakan untuk menguji regresi data panel, asumsi klasik dan hipotesis. Hasil penelitian menunjukkan bahwa belanja modal dan peluang pertumbuhan berpengaruh negatif terhadap kepemilikan kas, sedangkan arus kas berpengaruh negatif terhadap kepemilikan kas. Kata kunci: cash flow, cash holding, capital expenditure, growth opportunity  ABSTRACT This study aims to analyze the effect of capital expenditure, growth opportunity and cash flow on cash holding in food and beverage sub-sector manufacturing companies listed on the IDX for the 2019-2021 period. The sampling method used is nonprobability sampling, namely purposive sampling method. The type of data used is secondary data with panel data regression analysis techniques assisted by the E-views 10 statistical program which is used to test panel data regression, classical assumptions and hypotheses. The results show that capital expenditure and growth opportunities have a negative effect on cash holdings, while cash flow has a negative effect on cash holding. Keywords: cash flow, cash holding, capital expenditure, growth opportunity
Dampak Jumlah Pengusaha Kena Pajak (PKP) dan Faktor Makro Ekonomi terhadap Penerimaan Pajak Pertambahan Nilai (PPN) di KPP Pratama Cikarang Selatan Asiah, Neng; Yahya, Adibah; Fuadi, Agus; Khasanah, A'an Nur
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 02 (2023): AKUBIS - Desember 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v8i02.1101

Abstract

This research aims to determine the factors influencing value-added tax (PPN) revenue, which includes the number of taxable entrepreneurs (PKP) and macroeconomic factors measured through inflation and the exchange rate of the Indonesian rupiah. The data sample used in this study consists of monthly reports from 2019 to 2021. Hypothesis testing was conducted using multiple regression, and the research results indicate that simultaneously, the number of PKP, inflation, and the exchange rate have a significant influence on PPN revenue. However, when observed individually, only the inflation variable positively affects PPN revenue. On the other hand, the number of PKP and the exchange rate do not significantly impact PPN revenue. The variables of the number of PKP, inflation, and the exchange rate can collectively explain 38.1% of the variance in value-added tax revenue.
Pengaruh Kepemimpinan Transformasional pada Masa Pandemi Covid 19 Terhadap Kinerja Karyawan Melalui Culture Control dan Komitmen Organisasi Sabaruddinsah, Sabaruddinsah; Asiah, Neng
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 1 (2022): Article Research Volume 5 Number 1, Januari 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i1.610

Abstract

This paper withdrawed
Sosialisasi dan Implementasi Digitalisasi Akuntansi CV CIQ Bintang Permata Tambun Utara Kabupaten Bekasi Permatasari, Maulina Dyah; Asiah, Neng; Nurjanah, Rina; Ali, Faisal; Ramba, Steven Jordan Alvaro
Abdimas Galuh Vol 6, No 1 (2024): Maret 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i1.13314

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran penting dalam mendukung pemerintah Indonesia dalam upaya mengurangi tingkat pengangguran. UMKM tidak hanya memberikan kontribusi pada peningkatan pendapatan daerah dan negara, tetapi juga terbukti menjadi faktor stabilisasi ekonomi, terutama dalam menghadapi tantangan seperti pandemi Covid-19. Meskipun demikian, perlu diperhatikan bahwa peningkatan kapabilitas UMKM dalam pengelolaan keuangan menjadi krusial agar mereka dapat mengontrol dan mengevaluasi kegiatan usaha mereka. Peningkatan kompetensi UMKM melalui Akuntansi Sederhana di CV CIQ Bintang Permata merupakan salah satu program PKM guna meningkatkan kompetensi pelaku UMKM dalam mengelola keuangan. Kegiatan pengabdian ini berupa kegiatan pendampingan dengan pemberian materi dan praktik akuntansi sederhana. Pemilik usaha hanya perlu melakukan input data atas transaksi keuangan selama periode yang diinginkan, kemudian aplikasi akan merangkumnya menjadi laporan keuangan yang dibutuhkan. Dengan mengimplementasikan aplikasi tersebut, pemilik diberi kemudahan dan kecepatan akses penggunaan sehingga laporan keuangan yang awalnya dirasa sulit menjadi mudah dan cepat. 
Pelatihan Manajemen Keuangan dan Strategi Harga untuk Transformasi Bisnis UMKM Batik Babelan Sabaruddinsah, Sabaruddinsah; Asiah, Neng
Dedikasi: Jurnal Pengabdian Lentera Vol. 2 No. 09 (2025): September 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v2i09.1094

Abstract

Penelitian aksi partisipatif ini mengatasi paradoks potensi versus kinerja yang dialami UMKM Batik Babelan, di mana produk bernilai budaya tinggi gagal mencapai optimalisasi profitabilitas akibat lemahnya kapasitas finansial. Berdasarkan diagnosis mendalam terhadap 20 unit usaha, teridentifikasi dua masalah kritis: (1) financial illiteracy akut yang tercermin dari ketidakmampuan 100% perajin menghitung Harga Pokok Penjualan (HPP) secara komprehensif, dan (2) strategic pricing failure akibat penetapan harga berbasis patokan pasar bukan nilai produk. Melalui intervensi berbasis teori financial capability dan value-based pricing, program ini mengimplementasikan model pelatihan kontekstual-integratif yang memadukan pembekalan teknis manajemen keuangan dengan penguatan strategi positioning produk. Hasil evaluasi menunjukkan peningkatan kapasitas finansial yang signifikan: 90% peserta menguasai pembukuan dasar, 85% mampu menghitung HPP akurat, dan terjadi peningkatan margin keuntungan rata-rata 28% dalam 3 bulan pasca-intervensi. Yang lebih strategis, terbentuknya learning community dan adopsi "Kalkulator Batik Babelan" menjamin keberlanjutan transformasi. Temuan ini merekomendasikan pendekatan financial engineering berbasis kearifan lokal sebagai strategi efektif dalam mendorong daya saing UMKM sektor kreatif.
Co-Authors Afriantoro, Irfan Ali, Faisal Asti, Eka Geovana Audiana, Nia Ayu, Sekar Ayumi, Ayumi Devarianti, Yusnia Fuadi, Agus Hidayat, Nazwa Putri Hidayat, Tanti Amalia Indra Permana, Indra Irwanti, Lia Ayu Kamela, Hurian Khasanah, A'an Nur Kustina, Lisa Meli Andriyani Muarif, Dede Samsul Nurjanah, Rina Permatasari, Maulina Dyah Ramba, Steven Jordan Alvaro Riswandi, Rendi Sabariddinsah, Sabaruddinsah Sabaruddinsah Sabaruddinsah Sabaruddinsah, Sabaruddinsah Sapruwan, Muhammad Taufik Hidayat Widati, Sindik Wulandari, Dian Sulistyorini Yahya, Adibah