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All Journal Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Mantik International Journal of Business, Economics, and Social Development Jurnal Komputer Bisnis Jurnal Ekonomi, Akutansi dan Manajemen Nusantara
Hamidah Hamidah
Faculty Of Digital Economics And Business, Accounting Computerization, Institute Of Digital Economics, LPKIA Jl. Soekarno Hatta No. 456 Bandung.
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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MEKANISME PROGRAM PENGUNGKAPAN SUKARELA DI E.KOS & PARTNER KONSULTAN PAJAK BANDUNG Hamidah Hamidah
Jurnal Komputer Bisnis Vol 15 No 2 (2022): Jurnal Komputer Bisnis
Publisher : Journal of Business Computers

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.406 KB)

Abstract

Program Pengungkapan Sukarela atau yang biasa disebut pengampunan pajak merupakan kebijakan pemerintah yang dilandasi agar wajib pajak badan maupun orang pribadi dapat mengungkapakan harta yang sebelumnya belum dilaporkan dengan tujuan terhindar dari sanksi perpajakan. Dalam prosesnya, Program Pengungkapan Sukarela ini dilakukan secara digital dengan bantuan komputer dan berbasis online. Dalam prosesnya, perusahaan E. Kos & Partner Konsultan Pajak Bandung membantu untuk mengatasi permasalahan perpajakan kliennya. Dari berbagai jenis permasalahan yang ada, perusahaan membantu mekanisme Program Pengungkapan Sukarela untuk wajib pajak pribadi maupun badan. Penelitian ini bertujuan untuk mengetahui mekanisme Program Pengungkapan Sukarela dalam proses perhitungan, pelaporan dan penyetorannya apakah sudah sesuai dengan peraturan undang-undang perpajakan yang ada. Penelitian ini menggunakan jenis penelitian kualitiatif, dengan teknik yang digunakan adalah observasi, wawancara, studi dokumen dan studi pustaka. Maka hasil dari penelitian dapat disimpulkan bahwa dalam proses pengelolaan juga pelaksanaan Program Pengungkapan Sukarela dalam perhitungan, penyetoran dan pelaporannya menggunakan bantuan e-billing, komputer berbasis online dan website DJP online sudah dilakukan sesuai dengan ketentuan undang-undang perpajakan.
Analysis of Deposit Calculations and Reporting Personal Income Tax Uses E-Form Application on Personal Wp Registered at Kpp Tegalaga Muhtarudin Muhtarudin; Maisa Azizah Asmara; Rikky Wisnu Nugraha; Hamida Hamida; Rani Ahsani Alfi
International Journal of Business, Economics, and Social Development Vol 4, No 2 (2023)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v4i2.431

Abstract

Personal income tax is a tax imposed on personal tax subjects on income received or earned in one tax year and has been regulated in Law no. 36 of 2008 concerning Income Tax. In this study using a qualitative descriptive method, namely collecting available data, compiling it, studying it, and then conducting further analysis regarding the calculation, deposit and reporting of Personal Income Tax on personal taxpayers registered at The Pratama Bandung Tegalega Tax Service Office. Based on the results of the analysis conducted, it can be concluded that the personal taxpayers registered at the Pratama Bandung Tegalega Tax Service Office as a whole have an average income of more than one source, where the tax calculation results in underpaid taxes. Underpaid tax deposit using electronic Deposit Letter with e-Billing system.
Improving the Capability of Cow HID Processing Entrepreneurs in the Use of Technology to Expand the Export Market (Case Study: Garut District Cow Processing MSMEs) Wahyu Nurjaya WK; Maisa Azizah Asmara; Hamidah Hamidah; Anita Luthfiyati; Wulan Siti Rodiah
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2023): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v6i4.4032

Abstract

The potential to improve the Indonesian economy can be achieved through the development of micro, small, and medium enterprises (MSMEs), one of which is the cowhide MSME in Garut Regency (Vernanda et al., 2023). The need to improve the capacity of cowhide entrepreneurs is great, but the use of technology is not optimal for expanding the market (Solihah & Zakiah, 2022). The objective of this community service is to strengthen the capacity of cowhide MSMEs to use technology to expand export markets. This is accomplished through training, mentoring, and consulting that addresses the use of technology related to product marketing, content creation, financial reporting, and markets. The expected outcome of the community service is to enhance the skills of Garut Regency tanneries in using digital technology to market products with interactive product designs and appropriate financial reporting. by accounting standards and market management.
Navigating capital value: A holistic study on profitability and capital structure influences: Inggris Maisa Azizah Asmara; Maya Sari; Ervie Nur Afifa Mukhlis; Hamidah; Rivaldi Arissaputra
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4383

Abstract

Indonesia's energy sector has been affected by the economic downturn, where the energy sector that has been the mainstay throughout 2022 has also experienced a significant decline due to reduced demand resulting in lower commodity prices. This study is to investigate the effect of profitability as measured by ROA and capital structure with DER on firm value with PBV. The approach used was causal associative and the sample selected was 37 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022 period. The data analysis technique uses multiple liner regression analysis with SPSS 26 tools. The results showed that profitability and capital structure had no effect on firm value
Improving Market Access for Leather SMEs through Marketplace and Franchise Training Wahyu Nurjaya WK; Hamidah; Muhtarudin; Maisa Azizah Asmara
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 1 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i1.5557

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the leather and snack processing sector in Garut Regency play an important role in the Indonesian economy, especially in creating jobs and supporting regional economic growth. However, these MSMEs face challenges such as limited market access and minimal knowledge of digital marketing and franchise business models, which impact their competitiveness. This community service program aims to empower leather and snack MSMEs by training them to utilize marketplace platforms and introducing franchise models to expand their market access. The main target is to help MSMEs under the auspices of CV. Eka Jaya Mandiri Putra in Garut by increasing their marketing capacity and expanding their reach through digital technology. The program includes needs assessment, digital marketing and marketplace training on platforms such as Tokopedia and Shopee, and guidance on franchise models as a sustainable growth strategy. Participants are trained to create accounts, optimize online stores, and analyze market trends to increase visibility and sales. In addition, they receive instructions on the concept, benefits, and risks of franchising. By improving digital skills and franchise knowledge, MSMEs are expected to be able to manage online accounts independently, expand market access, and reduce capital constraints. This initiative supports local economic growth by creating a more inclusive and competitive business ecosystem. Ultimately, this training aims to address market access limitations, helping MSMEs in Garut increase income, improve competitiveness, and thrive in an increasingly digital economy, with sustainable benefits for the local economy.
Peran Herding Behavior dan Fear of Missing Out (FOMO) dalam Fenomena Saham Gorengan: Integrative Literature Review Hamidah Hamidah
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 3 (2026): Edisi Januari - April
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v4i3.671

Abstract

Fenomena saham gorengan merupakan manifestasi ketidakefisienan pasar modal yang dipengaruhi oleh faktor psikologis dan sosial investor. Penelitian ini bertujuan untuk mengkaji peran herding behavior dan fear of missing out (FOMO) dalam menjelaskan fenomena saham gorengan melalui literature review dengan pendekatan terstruktur dan sintesis tematik. Artikel yang relevan dikumpulkan dari basis data Google Scholar dan Scopus berdasarkan kesesuaian topik dan kontribusi teoretis. Analisis dilakukan dengan mengidentifikasi pola dan tema utama dalam literatur. Hasil kajian menunjukkan bahwa herding behavior berperan sebagai pemicu awal terbentuknya perilaku spekulatif, sementara FOMO memperkuat keputusan investasi impulsif investor ritel. Interaksi kedua faktor tersebut menciptakan umpan balik positif yang mendorong terbentuknya saham gorengan. Temuan ini menegaskan pentingnya perspektif behavioral finance dalam memahami ketidakefisienan pasar modal serta memberikan implikasi bagi regulator dan edukasi investor.
Co-Authors Anita Luthfiyati Ervie Nur Afifa Mukhlis Eti Suprihatin Maisa Azizah Asmara Maisa Azizah Asmara Maya Sari Muhtarudin Muhtarudin Nugraha, Rikky Wisnu Rani Ahsani Alfi Rivaldi Arissaputra WAHYU NURJAYA WK Wulan Siti Rodiah