Article Per Year (5 Year)
p-Index From 2020 - 2025
3.515
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Econosains Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi Competitive Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Wahana Pendidikan International Journal of Engagement and Empowerment (IJE2) Indonesian Collaboration Journal of Community Services (ICJCS) Rahmatan Lil’alamin Journal of Community Services (RLA) Innovative: Journal Of Social Science Research Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Socius: Social Sciences Research Journal Jurnal Akuntansi, Perpajakan dan Auditing
Petrolis Nusa Perdana, Petrolis Nusa
Fakultas Ekonomi Universitas Negeri Jakarta
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
Pengaruh Tingkat Pendidikan Pemilik, Praktik Akuntansi Dan Persepsi atas Insentif Pajak Terhadap Kepatuhan Perpajakan UMKM Zainal, Rr Fauziah Nur Rahmasari Putri; Perdana, Petrolis Nusa; Musyaffi, Ayatulloh Michael
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 22 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14590902

Abstract

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.
Analisis Indikator Kinerja Pelaksanaan Anggaran (IKPA) di Kementerian Desa Pembangunan Daerah Tertinggal dan Transmigrasi Tahun Anggaran 2020–2022 Irlian, Daffa; Perdana, Petrolis Nusa; Zairin, Gentiga Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.01

Abstract

This research was conducted to analyze the Budget Implementation Performance Indicators (IKPA) in the Ministry of Village Development of Underdeveloped Areas and Resettlement for the Budget Years 2020-2022. This study used a qualitative approach with a descriptive research design. The study obtained primary data from semi-structured interviews between the researcher and employees of the Ministry of Village Development of Underdeveloped Areas and Resettlement, as well as secondary data from the IKPA results for the budget years 2020-2022. Based on the results of the research, it was concluded that there were fluctuations in the weight of the IKPA value received by the Ministry of Village Development of Disadvantaged Regions and Transmigration. In the fiscal year 2020, the value was 89.83, obtained from 13 indicators, each with the following scores: Revisi DIPA: 87.50, Deviasi Halaman III DIPA: 71.29, Pagu Minus: 100, Data Kontrak: 86, Pengelolaan UP dan TUP: 100, LPJ Bendahara: 100, Dispensasi SPM: 0, Penyerapan Anggaran: 100, Penyelesaian Tagihan: 100, Konfirmasi Capaian Output: 100, Retur SP2D: 99.84, Renkas: 100, Kesalahan SPM: 80. In the fiscal year 2021, the score was 88.50, obtained from 13 indicators, each with the following scores: Revisi DIPA: 100, Deviasi Halaman III DIPA: 57,23, Pagu Minus: 100, Data Kontrak: 82, Pengelolaan UP dan TUP: 92, LPJ Bendahara: 100, Dispensasi SPM: 100, Penyerapan Anggaran: 61.42, Penyelesaian Tagihan: 100, Capaian Output: 100, Retur SP2D: 97.32, Renkas: 100, Kesalahan SPM: 80. In the fiscal year 2022, the score was 91.87, obtained from 8 indicators, each with the following scores: Revisi DIPA: 100, Deviasi Halaman III DIPA: 69,03, Penyerapan Anggaran: 85,16, Belanja Kontraktual: 88,65, Penyelesaian Tagihan: 94,38, Pengelolaan UP dan TUP: 96,38, Dispensasi SPM: 100, Capaian Output: 99,99.
STRATEGIC EMPOWERMENT OF SMES THROUGH DIGITAL FINANCIAL LITERACY: A CROSS-BORDER ENGAGEMENT FRAMEWORK USING SME ACCOUNTING STANDARDS AND FINANCIAL TECHNOLOGY TO SUPPORT SDG 9 Musyaffi, Ayatullah Michael; Suyono, Windy Permata; Anwar, Choirul; Perdana, Petrolis Nusa; Tek Wei, Andrew Saw; Kurniawan, Arief
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 2 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i2.222

Abstract

Small and Medium Enterprises (SMEs) are essential contributors to economic development, especially in emerging countries. However, many SMEs lack the necessary knowledge and tools to manage their finances effectively, particularly through standardized and digital approaches. This community engagement initiative seeks to enhance the digital financial literacy of SMEs through a cross-border collaboration between State University of Jakarta (Indonesia) and University Malaysia Sabah. The program introduced a structured empowerment framework that integrates SME accounting standards—particularly Indonesia’s SAK EMKM—with financial technology applications to support accurate and timely financial reporting. The activities included virtual training and mentoring on financial literacy, the use of cloud-based accounting tools, and simplified financial reporting procedures. Evaluation results showed significant improvement in participants’ ability to record transactions, prepare basic financial statements, and use digital accounting tools independently. This project demonstrates that integrating localized SME standards with financial technology can strengthen SME resilience, promote innovation, and contribute to Sustainable Development Goal 9 (Industry, Innovation, and Infrastructure).
ANALISIS KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR PADA SAMSAT KABUPATEN BEKASI Mustika, Rizka Bunga; Zakaria, Adam; Perdana, Petrolis Nusa
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i12.2995

Abstract

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.
Pengaruh Tingkat Pendidikan Pemilik, Praktik Akuntansi dan Persepsi atas Insentif Pajak Terhadap Kepatuhan Perpajakan UMKM Putri Zainal, Rr Fauziah Nur Rahmasari; Perdana, Petrolis Nusa; Musyaffi, Ayatulloh Michael
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 7 (2024): February
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10718763

Abstract

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. 
Pengaruh Pelatihan, Tunjangan Kinerja Dan Etika Profesi Terhadap Kinerja Auditor Pada Inspektorat Jenderal Kementerian Pendidikan, Kebudayaan, Riset Dan Teknologi Adlitama, Lazuardi; Musyaffi, Ayatulloh Michael; Perdana, Petrolis Nusa
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10656

Abstract

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.
Nurturing Soft Skills and Entrepreneurial Mindsets: The BMC International Competition Experience Krissanya, Nofriska; Monoarfa, Terrylina Arvinta; Rizan, Mohamad; Purwana, Dedi; Santoso, Budi; Hasanah, Nuramalia; Susanti, Santi; Lutfia, Annisa; Perdana, Petrolis Nusa
Rahmatan Lil 'Alamin Journal of Community Services Volume 3 Issue 2, 2023
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol3.iss2.art5

Abstract

Perkembangan teknologi saat ini mengalami perubahan yang cukup signifikan, termasuk dalam dunia bisnis dan kewirausahaan. Peningkatan kewirausahaan bertujuan untuk mengurangi pengangguran dan meningkatkan perekonomian masyarakat. Dalam menjalankan bisnis, strategi merupakan cara untuk mencapai tujuan profit, pertumbuhan, dan keberlanjutan. Oleh karena itu, orientasi dan perencanaan jangka panjang dalam strategi bisnis merupakan hal yang krusial untuk dilakukan. Fenomena yang terjadi saat ini menunjukkan bahwa banyak bisnis startup yang berkembang, namun tidak sedikit juga yang jatuh. Beberapa penelitian dan survei telah dilakukan, dan salah satu penyebabnya adalah perencanaan dan penciptaan nilai bisnis yang kurang matang. Salah satu model bisnis yang dianggap memadai adalah Business Model Canvas (BMC), sebuah alat bantu manajemen untuk merencanakan konsep bisnis, infrastruktur, dan keuangan perusahaan yang dapat diaplikasikan tidak hanya oleh bisnis startup namun juga oleh bisnis yang sudah berjalan. Workshop bisnis dan kompetisi ini bertujuan untuk memberikan pemahaman kepada mahasiswa mengenai pentingnya kewirausahaan dan mendorong tumbuhnya pola pikir kewirausahaan dalam diri mahasiswa, khususnya di Indonesia dan Malaysia, dengan memperkenalkan dan mendalami BMC. Setelah memahami konsep BMC, mahasiswa akan mengikuti kompetisi untuk menyalurkan ide-ide kreatif dan inovasi sebagai calon wirausaha baru. Melalui upaya ini, diharapkan pemahaman dan motivasi mahasiswa akan meningkat, sehingga memungkinkan mereka untuk memulai pendirian perusahaan yang berkelanjutan, sehingga berkontribusi pada mitigasi masalah pengangguran yang meluas. Selain itu, inisiatif ini juga merupakan sarana yang efektif untuk mengasah kemampuan soft skill mahasiswa yang meliputi pemikiran analitis, ketajaman konseptual, serta kemahiran dalam berkomunikasi dan presentasi.   Abstract Technology development today significantly changes, including in business and entrepreneurship. The increase in entrepreneurship aims to reduce unemployment and improve the community's economy. In running a business, strategy is a way to achieve the goals of profit, growth, and sustainability. Therefore, long-term orientation and planning in business strategy are crucial things to do. The current phenomenon shows that many startup businesses are growing, but not a few are also falling. Several studies and surveys have been conducted, and one of the causes is immature planning and business value creation. One of the business models considered adequate is the Business Model Canvas (BMC), a management tool for planning business concepts, infrastructure, and company finances that can be applied not only by startup businesses but also by existing businesses. The business workshop and the competition aim to provide students with an understanding of the importance of entrepreneurship and encourage the growth of an entrepreneurial mindset in students, especially in Indonesia and Malaysia, by introducing and exploring BMC. After understanding the BMC concept, the student will join the competition to channel creative ideas and innovations as prospective new entrepreneurs. Through this endeavor, it is anticipated that students' comprehension and motivation will be enhanced, enabling them to embark on the establishment of sustainable enterprises, thereby contributing to the mitigation of the pervasive issue of unemployment. Furthermore, this initiative is an efficacious means for nurturing students' soft skills encompassing analytical thinking, conceptual acumen, and communication and presentation proficiencies.
Co-Authors Achmad Fauzi Adam Zakaria Adlitama, Lazuardi Ahmad Fauzi Alwan, Muhammad Amanda, Delia Rana Annisa Lutfia Ariangga, Damal Arief Kurniawan Armeliza, Diah Choirul Anwar Citra Sukmadilaga Damayanti, Clarissa Aulia Dwi Budi Santoso Dwi Handarini Erika Takidah Etty Gurendrawati, Etty Haryo Prakoso, Wisnu Hasiholan, Andreas Heryah, N. I Gusti Ketut Agung Ulupui Indra Pahala Irlian, Daffa Khairunnisa, Hera Krissanya, Nofriska Mohamad Rizan Monoarfa, Terrylina Arvinta Mubarok, Fikri Mustika, Rizka Bunga Musyaffi, Ayatullah Michael Musyaffi, Ayatulloh Michael Mutia, Nafa Farha Nasution, Hafifah Ngirfan, Achmad Nuramalia Hasanah Purwana E.S., Dedi Putri Zainal, Rr Fauziah Nur Rahmasari RATNA SETYANINGSIH Rida Prihatni Rochmah, Rania Santi Susanti, Santi Sri Zulaihati Sururi, Rizki Muharam Susanti, Santi Suyono, Windy Permata Syifaurrohman, Mochammad Angga Tek Wei, Andrew Saw Tri Hesti Utaminingtyas, Tri Hesti Umi Widyastuti Wahyudin Zarkasyi, M. Wibisono, Diaz Wisang Wida Rahmayani, Melia Winarningsih, Srihadi Yuni Widawati Yunika Murdayanti, Yunika Zainal, Rr Fauziah Nur Rahmasari Putri Zairin, Gentiga Muhammad Zakaria, Adam