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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Scientia Jurnal Pengabdian Masyarakat Asia INVOICE : JURNAL ILMU AKUNTANSI Journal Of Business, Finance, and Economics (JBFE) ProBisnis : Jurnal Manajemen Society: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Indonesia (JPMI) International Journal of Accounting & Finance in Asia Pasific Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Journal of Artificial Intelligence and Digital Business Jurnal Mahasiswa Manajemen dan Akuntansi Journal of Economics and Social Sciences Innovative: Journal Of Social Science Research Jurnal Multidisiplin Sahombu Journal of Accounting Taxing and Auditing (JATA) Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Pengabdian Masyarakat Indonesia IJEMA
Nastiti Rizky Shiyammurti
Universitas Telkom
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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Pengaruh Penerapan Sistem E-Filing Terhadap Kepatuhan WPOP Dengan Pengetahuan Teknologi Informasi Kartika, Tita; Azhari, Ceriska; Shiyammurti, Nastiti Rizky; Farman, Fanji
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1710

Abstract

The deliberate and voluntary actions taken by taxpayers to satisfy their tax duties and exercise their rights, demonstrating a favourable attitude towards tax responsibilities, are referred to as tax compliance. This study uses information technology expertise as a moderating variable at the Bandung Intermediate Tax Office (KPP) to investigate how the installation of the e-filing system affects taxpayer compliance. Convenience sampling was used in the study, and 79 respondents' information was gathered using online surveys. Multiple linear regression analysis, moderation regression analysis, and path analysis approaches were applied in a quantitative manner. The results show that when information technology expertise is taken into account, the adoption of the e-filing system has no discernible impact on taxpayer compliance. The findings of the moderated regression analysis show that the association between the adoption of an e- filing system and taxpayer compliance is not moderated by information technology knowledge, as evidenced by the significant value of 0.845, which is higher than the cutoff point of 0.05.
Assistance for SMEs in Obtaining Business Legality through OSS RBA in Cimahi City West Java Mulyeni, Sri; Handayani, Rini; Shiyammurti, Nastiti Rizky; Jaenudin, Jejen; Herlina, Herlina
Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v5i1.1261

Abstract

Purpose: This research investigates the impact of the COVID-19 pandemic on Micro, Small, and Medium Enterprises (MSMEs) in Cimahi City, West Java, and evaluates government efforts to support their recovery by simplifying the business legality process through the Online Single Submission Risk Based Approach (OSS-RBA) application. Method: Employing a mixed-methods approach, quantitative data on MSMEs' pandemic impact and qualitative insights into the OSS-RBA application's efficacy are collected via surveys, reports, interviews, and focus groups. The analysis involves statistical techniques and thematic analysis. Practical Applications: The study informs policymakers, stakeholders, and MSMEs on leveraging digital solutions like OSS-RBA for smoother permit acquisition. It suggests refining support mechanisms and targeted interventions to bolster the resilience of MSMEs amidst challenges. Conclusion: Government support and digital solutions like OSS-RBA are crucial for MSME recovery post-pandemic. Recommendations aim to enhance the business environment and foster sustainable local development.
The Effect Of Company Size And Capital Structure On Company Value (Study On Property And Real Estate Companies Listed On The Indonesian Stock Exchange) Nastiti Rizky Shiyammurti; Yanti Ramadanti
Jurnal Scientia Vol. 13 No. 03 (2024): Education and Sosial science, June - August 2024
Publisher : Sean Institute

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Abstract

The purpose of this study was to examine and determine the effect of firm size and capital structure partially and simultaneously on firm value. This study uses property and real estate companies listed on the Indonesia Stock Exchange during the 2016-2022 period as the population. The sampling technique used is purposive sampling method where the sample is taken based on certain criteria according to the will of the researcher, so that based on these retrieval criteria a sample of 140 companies is obtained. This study uses secondary data and the data analysis method is carried out by multiple linear regression tests with the help of SPSS version 25 software as a data processing programme. In this study, the ratio used as an indicator to measure the dependent variable of firm value is PBV (Price to Book Value). The results of this study indicate that partially firm size and capital structure have a significant and negative effect on firm value. While simultaneously firm size and capital structure have a significant and positive effect on firm value.
The Effect Of Leverage Level And Company Size On Profit Growth (Study On Food And Beverage Companies Listed On The Indonesian Stock Exchange (IDX) 2019-2023) Nastiti Rizky Shiyammurti; Ersa Malani Karamoy
Jurnal Scientia Vol. 13 No. 03 (2024): Education and Sosial science, June - August 2024
Publisher : Sean Institute

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Abstract

The purpose of this study is ti test and analyze the the influence of leverage level and company size on profit growth in Food and Beverage companies listed on the Indonesia Stock Exchange for the period 2019-2023. The level of leverage is measured using the Debt to Equity Ratio (DER) and the company size measured using natural logarithms. The total sample used in this study is 18 companies through purposive sampling. The data used in this study in secondary data. To the test hypothesis in this study, a multiple linear regression analysis method with a result of the determination coefficient in this stydu is 50,5% which can be explained by independent variabels, namely leverage level and company size on the profit growth variable. The result of this study show that the level of leverage has a significant effect on profit growth. The level of leverage and the size of the company simultaneously affect the profit growth of food and beverage companies listed on the Indonesia Stock Exchange (IDX). Because the significance level is <0,0
DAMPAK PANDEMI COVID-19 DI PT. BURSA EFEK INDONESIA ( BEI ) Shiyammurti, Nastiti Rizky
Journal of Accounting Taxing and Auditing (JATA) Vol 1, No 1 (2020)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v1i1.268

Abstract

Penelitian ini dilakukan untuk mengetahui dampak virus pandemi COVID-19 di Indonesia terhadap inflasi, suku bunga, serta indeks harga saham gabungan di PT. Bursa Efek Indonesia. Virus pandemi COVID-19 adalah penyakit menular yang disebabkan oleh SARS-CoV-2. Virus Pandemi COVID-19 memiliki dampak besar pada Indonesia, termasuk dalam nilai tukar ekonomi, sosial-budaya, dan rupiah. Hasil penelitian ini dapat disimpulkan bahwa virus pandemi COVID-19 di Indonesia telah menurunkan perekonomian Indonesia karena penurunan Indeks Harga Saham Gabungan. Bursa Efek Indonesia dan kenaikan suku bunga dan tingkat inflasi di Indonesia. Kata Kunci: Indeks Harga Saham, Inflasi, Suku Bunga, Nilai Tukar 
The Effect of Cash Turnover and Receivables Turnover on Profitability in Pharmaceutical Companies Nastiti Rizky Shiyammurti; Jejen Jaenudin; Rony Wardhana; Budi Prasetiyo; Esti Popi Marceline Zai
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.1206

Abstract

Profitability is measured using Return on Assets (ROA) as an indicator of the company's ability to generate profits from total assets owned. Cash turnover shows how efficiently the company manages cash flow in its operations, while receivables turnover shows the company's ability to collect receivables from customers.This study aims to determine the effect of cash turnover and receivables turnover on profitability in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2021 period. The research method used is a quantitative method with a descriptive and verification approach. Data were obtained from annual financial reports published by pharmaceutical companies that met the sample criteria. The analysis techniques used include multiple linear regression analysis, classical assumption tests, t-tests for partial testing, and F-tests for simultaneous testing with the help of the SPSS application. The results of the study indicate that cash turnover has a significant effect on profitability, and receivables turnover has a significant effect. Simultaneously, cash turnover and receivables turnover have a significant effect on profitability. This finding confirms the importance of efficient cash and receivables management in supporting the financial performance of pharmaceutical companies.
The Influence of Profitability and Corporate Social Responsibility on Company Value Nastiti Rizky Shiyammurti; Jejen Jaenudin; Budi Prasetiyo; Rony Wardhana; Hera Nurfaidah
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.1222

Abstract

This study aims to test and analyze the influence of profitability and corporate social responsibility (CSR) on the value of companies in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the period 2018–2024. Profitability in this study was proxied by Return on Assets (ROA), while corporate social responsibility was measured using the Corporate Social Disclosure Index (CSDI). This study uses a quantitative approach with secondary data obtained from the company's financial statements and annual reports. The research sample consisted of 20 state-owned companies selected through purposive sampling techniques. The analysis method used was multiple linear regression with a significance level of 0.05 and data processing was carried out using the SPSS program. The results of the analysis showed that the value of the determination coefficient (R²) was 40.3%, which means that the variables of profitability and corporate social responsibility were able to explain the variation in company value by 40.3%, while the rest was explained by other variables outside the research model. The results of partial hypothesis testing showed that profitability had a significant effect on company value and corporate social responsibility also had a significant effect on company value. In addition, the results of simultaneous testing showed that profitability and corporate social responsibility together had a significant effect on the corporate value of state-owned companies listed on the Indonesia Stock Exchange, which was indicated by a significance level of less than 0.05.
Pelatihan Penggunaan Mendeley Reference Manager Bagi Mahasiswa UNAS PASIM Bandung Sri Mulyeni; Rini Handayani; Nastiti Rizky Shiyammurti; Herlina Herlina; Dhea Adinda
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 2 No. 2 (2023): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v2i2.1843

Abstract

student often face difficulties in compiling a bibliography for their academic papers. To avoid plagiarism, it is important to include a comprehensive list of references. The large number of references required in academic writing can make it challenging for some students to manually create a bibliography. To overcome this issue, there is an application called Mendeley that can facilitate the automatic generation of bibliographies. However, many students are still unfamiliar with how to use the Mendeley application, and some may not even be aware of its exixtence. Therefore, this training is organized with the aim of providing a comprehensive understanding to the general student population on how to use the Mendeley application effectively for automatic bibliography creation. The training aims to empower students to independently manage their references, with the hope of achieving maximum results, such as enhancing participants’ knowledge and understanding of using Mendeley, as well as improving their skills in utilizing the application for various types of academic writing, including final projects, journals and theses.
Assistance in Accounting Software Training at the Saraswati Telkom Corpu Gegerkalong Bandung Cooperative Rizky Shiyammurti, Nastiti; Safira Dewi, Maya; Farman, Fanji
Society : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2026): Januari
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/stqj4e08

Abstract

The Saraswati Cooperative, located at Telkom Corporate University Gegerkalong, Bandung, faces challenges in managing its financial administration, particularly in recording and reporting, which still uses a manual system. This system leads to data inaccuracies, delays in reconciliation, and difficulties in producing timely and accurate financial reports. Therefore, this community service activity aims to improve the efficiency and accuracy of the cooperative's financial management by providing training and mentoring in the use of cloud-based accounting software, Accurate Online. The method used is a learning-by-doing approach, where participants are directly involved in using the software through transaction simulations relevant to the cooperative's operations. Evaluation results showed significant improvements in three main indicators: basic accounting understanding (60%), mastery of software features (183%), and report analysis skills (87.5%). Although the training went well, there were obstacles such as resistance to technological change from senior staff and inadequate hardware specifications. The implemented solutions included a personal approach to overcome resistance and recommendations for hardware upgrades. The success of this training demonstrates that the use of Accurate Online can accelerate the process of recording and reporting financial data in real time, improve operational efficiency, and support faster and more accurate decision-making at the Saraswati Cooperative. It is recommended that cooperatives conduct regular data maintenance and annual training refreshes to ensure the sustainability and reliability of the new system.
Analisis Green Accounting Antara Kepedulian Dan Pemahaman Pelaku UMKM Jejen Jaenudin; Nastiti Rizky Shiyammurti; R. Enough Bhaktiar; Hari Satia Nugraha; Sri Mulyeni
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6625

Abstract

This study examines the understanding and concern of MSMEs towards Green Accounting. This study uses a qualitative descriptive method with data collection through interviews, observations and documentation. The informants in this study were business actors in Cimahi Tengah District, Cimahi City. The results of the study indicate that business actors' understanding situs slot gacor777 of Green Accounting is still lacking, as evidenced by the absence of records in the financial reports made regarding the budget or cost analysis of Green Accounting. The lack of knowledge of business actors is due to the lack of information received from both the government and other institutions. However, business actors already have an awareness of protecting the environment by sorting organic and non-organic waste by separating them in different places. Business actors record the cost of cleaning up waste as additional costs or variable costs, in addition to other forms of awareness that business actors already have by providing social assistance to the community around the place of business where this is part of the concern for the environment that has been carried out by business actors.
Co-Authors Adde Syamsiyyah Az-Zahra Azhari, Ceriska Azmi Makarim Nur Islami Budi Prasetiyo Defan Maulana Dhea Adinda Dhea Adinda Dwi Anggraeni Saputri Elis Citra Lestari Ersa Malani Karamoy Esti Popi Marceline Zai Fanisa Tris Wandani Fanji Farman Hady Sofyan Hari Satia Nugraha Hera Nurfaidah Herlina Herlina Herlina Herlina Herlina Herlina Imas Maesyaroh Irfan Sophan Himawan Jejen Jaenudin Jejen Jaenudin Jihan Nur Salsabila Juniaman Waruwu Kartika, Tita Maya Safira Dewi Muhammad Rafly Aprilyo Mulyeni, Sri Non Sely Iklima Nurwijayanti R. Enough Bhaktiar Rachmawati, Diana Widhi Rini Handayani Rini Handayani Rony Wardhana Sabieq Almas Muafi Saniah Nuraidah Sindy Supartini Sri Mulyeni Sri Mulyeni Sri Wulan Sari Teni Kusherawati Tiara Ningsih Tiara Putri Aurelia Yanti Ramadanti Zalfa Qathrunnada