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<![CDATA[ANALISIS TREND KINERJA PENGAJARAN DOSEN FAKULTAS EKONOMI UNIVERSITAS NEGERI JAKARTA MULAI TAHUN 2010 s.d 2015 ]]>
<![CDATA[Achmad Fauzi]]>;
<![CDATA[Petrolis Nusa Perdana]]>;
<![CDATA[Dwi Handarini]]>
<![CDATA[ Jurnal Ilmiah Econosains Vol 14 No 1 (2016): Jurnal Ilmiah Econosains ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Jakarta ]]>
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DOI: 10.21009/econosains.0141.01
<![CDATA[Abstract Amid the college competition, where public universities are entering a new form of Public Service Agency (BLU), the public universities increasingly in demand to provide more quality services. Hence the focus on service improvement mainly lecturers teaching activities need to be improved from year to year.The better for its existence, the Faculty of Economics UNJ, should run higher education quality assurance has collected. then one way that can be achieved is by doing research on students regarding the level of student satisfaction on the performance of the teaching faculty of Economics diFakultas UNJ. The purpose of this study is to provide an overview of trends faculty performance and give impetus to occur padai improved performance in the coming years. The results of this study are brought average performance trend in the teaching faculty in each department is good, which is the average value moves above trend figures 3,0dengan the conclusion that the students of the Faculty of Economics satisfied with the performance of the teaching lecturer. Keywords: performance, performance measurement, customer satisfaction]]>
<![CDATA[PENINGKATAN DATABASE SISTEM PENCATATAN AKUNTANSI DI SIMAK BMN BLU UNJ TENTANG KONSTELASI AMORTISASI PENGELOLAAN ASET TIDAK BERWUJUD ]]>
<![CDATA[Petrolis Nusa Perdana]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 14 No 2 (2019): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.14.022
<![CDATA[This Community Service activities are carried out using the substantive developing database approach to assertions - accounting management assertions of intangible assets recorded in the State - Owned Financial Management Information System (SIMAK BMN) of the Public Service Agency of Universitas Negeri Jakarta. The substantive developing database carried out includes assertions - occurrence assertions, completeness, valuation, right and obligation and disclosure. The results of the substantive developing will be used as follow-up material from the recommendations of the findings of the Republic of Indonesia Supreme Audit Agency to the Republic of Indonesia Ministry of Technology and Higher Education where the Public Service Agency of Universitas Negeri Jakarta is one of the entities that sampling BPK RI. The Community Service activity is also an alternative discussion to be a guideline for the existence of a research gap in the implementation of the PSAK (Statement of Financial Accounting Standards) Number 19 concerning intangible assets that adopt the basis of IFRS (International Financial Reporting Standards) where financial reports on assets become reliable, must be assessed based on fair value. PSAK 19 regulates the appraisal time to be carried out at the latest 3 years and at the latest every 5 years. This is where a phenomenon occurs, where if the appraisal is carried out in the 5th year while the amortization period of the intangible asset has been completed before 5 years, then the audit cannot be carried out based on the audit management assertions and make the asset the subject of audit findings potentially affecting audit opinion if material.Participants were given training on tips for managing a procurement of intangible fixed assets, both in the context of procurement by the university or by other units in certain circumstances, and systematically recording the SIMAK BMN UNJ after first carrying out asset reconciliation regular with the accounting and reporting section.]]>
<![CDATA[TRAINING TATA KELOLA WAKAF BAGI PENGURUS MASJID DI WILAYAH DKI JAKARTA ]]>
<![CDATA[Ahmad Fauzi]]>;
<![CDATA[Santi Susanti]]>;
<![CDATA[Sri Zulaihati]]>;
<![CDATA[Umi Widyastuti]]>;
<![CDATA[Erika Takidah]]>;
<![CDATA[Petrolis Nusa Perdana]]>
<![CDATA[ Indonesian Collaboration Journal of Community Services Vol. 1 No. 4 (2021): Indonesian Collaboration Journal of Community Services ]]>
Publisher : <![CDATA[Yayasan Education and Social Center ]]>
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DOI: 10.53067/icjcs.v1i4.42
<![CDATA[Currently, waqf management is focused on waqf management organizations and mosque-based organizations. The number of mosques in DKI Jakarta which reaches 3087 mosques shows that the potential for socialization and management of mosque-based waqf is very large. Therefore, it is considered important to conduct waqf governance training for mosque administrators in the DKI Jakarta area. With waqf governance training, it is hoped that mosque administrators can improve their competence in managing waqf. Good waqf management can encourage greater potential for waqf receipts. The number of mosques in Jakarta is large and tends to be close to the community, allowing the potential for waqf that can be managed by mosques to be even greater and can also be used directly by people in need around the mosque. Jakarta State University as part of community service activities seeks to contribute to the surrounding community through waqf governance training activities, in collaboration with the Association of Islamic Economists (IAEI) for the DKI Jakarta area]]>
<![CDATA[PENGARUH FRAUD TRIANGLE TERHADAP FRAUDULENT FINANCIAL STATEMENT DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Yuni Widawati]]>;
<![CDATA[Adam Zakaria]]>;
<![CDATA[Petrolis Nusa Perdana]]>
<![CDATA[ COMPETITIVE Vol 6, No 2 (2022): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v6i2.4481
<![CDATA[Fraudulent financial statement is a form of fraud that causes losses to stakeholders. Recently, fraudulent financial statement has been rampant in the financial and banking industry, which has caused the financial and banking industry to be the sector that suffered the most losses due to fraudulent financial statements. The purpose of this study is to examine factors that influence fraudulent financial statements using the fraud triangle approach. The object of this research is banking companies listed on Indonesia Stock Exchange in period of 2017-2019. This study used 102 samples taken using purposive sampling method. Data analysis was performed using panel data regression. The result of this study indicates that rationalization has significant effect on fraudulent financial statements, while financial target and effective monitoring have no significant effect on fraudulent financial statements. In addition, this study shows that corporate governance can weaken the influence of financial target, ineffective monitoring and rationalization of fraudulent financial statements.]]>
<![CDATA[Pengaruh Tingkat Pendidikan Pemilik, Praktik Akuntansi dan Persepsi atas Insentif Pajak Terhadap Kepatuhan Perpajakan UMKM ]]>
<![CDATA[Rr Fauziah Nur Rahmasari Putri Zainal]]>;
<![CDATA[Petrolis Nusa Perdana]]>;
<![CDATA[Ayatulloh Michael Musyaffi]]>
<![CDATA[ Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 7 (2024): February ]]>
Publisher : <![CDATA[Penerbit Yayasan Daarul Huda Kruengmane ]]>
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DOI: 10.5281/zenodo.10718763
<![CDATA[Micro, Small, and Medium Enterprises (MSMEs) are one of the sectors that have the potential to contribute to the state revenue. However, tax compliance among MSMEs is still very low, especially in the tax compliance of MSMEs in the East Ciputat District. The purpose of this study is to determine the influence of the owner's educational level, accounting practices, and perceptions of tax incentives on MSMEs' tax compliance. A total of 100 Individual Taxpayers of MSMEs were selected as respondents using the slovin formula. The sample determination method in this study is probability sampling through simple random sampling, and the technical analysis of the research data uses inferential statistics with the help of SmartPLS 4.0 (Partial Least Square) program. The results show that the owner's educational level, accounting practices, and perceptions of tax incentives significantly and positively influence MSMEs' tax compliance. ]]>
<![CDATA[Pengaruh Pelatihan, Tunjangan Kinerja Dan Etika Profesi Terhadap Kinerja Auditor Pada Inspektorat Jenderal Kementerian Pendidikan, Kebudayaan, Riset Dan Teknologi ]]>
<![CDATA[Lazuardi Adlitama]]>;
<![CDATA[Ayatulloh Michael Musyaffi]]>;
<![CDATA[Petrolis Nusa Perdana]]>
<![CDATA[ Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/innovative.v4i3.10656
<![CDATA[The purpose of this study is to test and analyze the effect of Training on Auditor Performance, test and analyze the effect of Performance Allowances on Auditor Performance, test and analyze the effect of Professional Ethics on Auditor Performance. The sampling technique that researchers use to select samples is using the Krejcie Table Technique. This study used primary data sources, namely through questionnaires collected from 152 employees who had auditor status at the Itjen Kemendikbudristek. The data analysis techniques used in this study are descriptive statistical analysis, validity and reliability tests, classical assumption tests, Multiple Linear Regression Analysis using SPSS version 29. This study obtained the following results: (a) Training significantly has a positive influence on Auditor Performance; (b) Performance Allowances significantly have a positive influence on Auditor Performance; (c) Professional Ethics has no influence on Auditor Performance.]]>
<![CDATA[ANALISIS KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR PADA SAMSAT KABUPATEN BEKASI ]]>
<![CDATA[Rizka Bunga Mustika]]>;
<![CDATA[Adam Zakaria]]>;
<![CDATA[Petrolis Nusa Perdana]]>
<![CDATA[ Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
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DOI: 10.572349/neraca.v2i12.2995
<![CDATA[Penelitian ini bertujuan untuk mengetahui faktor yang memengaruhi kepatuhan wajib pajak kendaraan bermotor dan bea balik nama kendaraan bermotor pada SAMSAT Kabupaten Bekasi dan mengetahui strategi yang telah dilakukan oleh SAMSAT Kabupaten Bekasi dalam meningkatkan kepatuhan wajib pajak kendaraan bermotor dan bea balik nama kendaraan bermotor. Unit analisis dalam penelitian ini adalah SAMSAT Kabupaten Bekasi. Desain penelitian yang digunakan yaitu studi kasus dengan pendekatan kualitatif. Data yang digunakan bersumber dari data primer dan data sekunder. Hasil penelitian menunjukkan bahwa faktor kepatuhan wajib pajak yaitu ekonomi, kurangnya kesadaran, kesulitan pengaturan waktu, pemindahtanganan kendaraan dan kurangnya pengetahuan wajib pajak. Strategi yang telah dilakukan oleh SAMSAT yaitu melakukan koordinasi dengan perusahaan, membuat program bebas bea balik nama dan diskon pajak kendaraan, melakukan door to door ke alamat penunggak, memberikan layanan pembayaran pajak melalui online, memberikan layanan samsat keliling, dan SMS Blast atau WhatsApp Blast.]]>
<![CDATA[Pelatihan Manajemen Biaya Pada Para Pengusaha Kecil dan Menengah Bidang Jasa Sebagai Strategi Mewujudkan Diferensiasi ]]>
<![CDATA[Murdayanti, Yunika]]>;
<![CDATA[Gurendrawati, Etty]]>;
<![CDATA[Perdana, Petrolis Nusa]]>
<![CDATA[ Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol 1 No 2 (2017): Jurnal Pemberdayaan Masyarakat Madani (JPMM) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Jakarta ]]>
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DOI: 10.21009/JPMM.001.2.09
<![CDATA[Community service activities are conducted with the aim of providing skills for all small-scale entrepreneurs in the field of services or owners of the rented house in order to be able to calculate the income of how much the number of rented houses they have, and depending on whether the rented house has been in accordance with the set of price included the cost of electricity and water that every month must be paid by the rented house owner. Investment in a rented house is a simple investment, but it must be managed well. Long before you decided to invest in a rented house, it is good to do a survey first. The survey was conducted to find out the gaps and obstacles in managing the rented house business. Investment in a rented house needs management and a lot of time. Sometimes persistence is the key to good home rental management. This can be seen from the opportunities that exist in the investment of house rental is still promising.Participants were trained on tips on managing routine cost controls that occurred both during business and household expenses and trainees were able to understand how to smartly manage spending, payments, and other expenses so they would not find a larger expenditure rather than income.]]>
<![CDATA[Research Data Processing Through Structural Equation Model-Partial Least Square (SEM-PLS) Method ]]>
<![CDATA[Perdana, Petrolis Nusa]]>;
<![CDATA[Armeliza, Diah]]>;
<![CDATA[Khairunnisa, Hera]]>;
<![CDATA[Nasution, Hafifah]]>
<![CDATA[ Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 7 No. 1 (2023): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta ]]>
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DOI: 10.21009/JPMM.007.1.05
<![CDATA[Structural Equation Modeling (SEM) is one type of multivariate analysis in the social sciences. Multivariate analysis is the application of statistical methods to analyze several research variables simultaneously. This community service activity was held and aimed at the academic community (lecturers and students) from partner campuses of the Faculty of Economics, State University of Jakarta, they are FEB UHAMKA, STIE Indonesia, and Tempo Polytechnic with the aim of providing knowledge about research methodologies, especially the Structural Equation Modeling method (SEM) – Partial Least Squares (PLS) which has various advantages compared to other PLS software as described above. Another goal is expected to help improve the ability of the partner academic community in making scientific articles to be published in national and international journals. In addition, in this training, partners are also trained for hands-on practice using the Warp PLS Ver Software. 5.0. The method of implementing this community service activity is in the form of a workshop that includes providing material related to the SEM-PLS method as well as direct practice in using the WarpPLS software. During the workshop, the partner academic community was also given time to discuss and ask questions directly with the instructor.]]>
<![CDATA[Analisis Perbandingan Model Taffler, Springate, dan Grover Dalam Memprediksi Kebangkrutan Perusahaan ]]>
<![CDATA[Haryo Prakoso, Wisnu]]>;
<![CDATA[Gusti Ketut Agung Ulupui, I]]>;
<![CDATA[Nusa Perdana, Petrolis]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0301.01
<![CDATA[Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan antara hasil prediksi kebangkrutan model Taffler, Springate, dan Grover dalam memprediksi kebangkrutan perusahaan ritel yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Teknik pengambilan sampel yang digunakan menggunakan purposive sampling. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan perusahaan ritel selama tahun 2017-2019. Pengujian hipotesis dalam penelitian ini menggunakan uji kruskal wallis. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan antara hasil prediksi kebangkrutan pada perusahaan ritel yang terdaftar di Bursa Efek Indonesia periode 2017-2019 yang diukur dengan model Taffler, Springate, dan Grover. Hal ini disebabkan karena terdapat Perbedaan yang menunjukkan bahwa terdapat perbedaan rasio keuangan yang digunakan dan kriteria nilai kebangkrutan masing-masing model prediksi kebangkrutan. Kemudian Model Tafller merupakan model prediksi kebangkrutan yang paling akurat dengan tingkat akurasi 96% dan memiliki tingkat kesalahan terendah 4%.]]>
