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<![CDATA[ANALISIS KEPUTUSAN PENDANAAN TERHADAP STRUKTUR MODAL MELALUI TRADE OFF THEORY ]]>
<![CDATA[Nana Umdiana]]>;
<![CDATA[Dyah Lupita Sari]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v8i2.4779
<![CDATA[This study aims to analyze funding decisions on capital structure through trade off theory in property and real estate companies listed on the Indonesia Stock Exchange for the period 2015-2018. Profitability is measured using the return on equity ratio, asset structure is measured by fixed assets ratio and funding decisions are measured by debt. to equity ratio. The population of this research is property and real estate companies listed on the Indonesia Stock Exchange for the period 2015-2018. The data analyzed is secondary data in financial reports or annual reports. The sample selection used purposive sampling method and the sample obtained in this study were 40 data from 10 companies. In this research, the analytical method used is descriptive statistics, classical assumption test, multiple regression analysis and statistical test. The results of the analysis in this study indicate that there is no effect of profitability on funding decisions, there is an effect of asset structure on funding decisions. This shows that the asset structure influences the company's decision making in funding.]]>
<![CDATA[Peningkatan Kemampuan Berwirausaha Bagi Pelaku Usaha Ternak Puyuh Di Link Pesanggrahan Walantaka Kecamatan Walantaka Kota Serang ]]>
<![CDATA[Nafiudin Nafiudin]]>;
<![CDATA[Nana Umdiana]]>
<![CDATA[ KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 1 No. 1 (2019) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/ka.v1i1.991
<![CDATA[Limitations Knowledge about production and entrepreneurship ability generally makes it difficult for business actors to survive and develop, and this is what happens to business people in the guest house link in the Walanta village, Walantaka sub-district, Serang City. Based on these problems, we aim to provide solutions namely increasing entrepreneurship skills. for business people at Pesanggarahan Link, Walantaka District. By providing counseling and giving automatic egg incubators as an effort to increase the ability of entrepreneurship and foster an entrepreneurial spirit. The results of this service are an increase in entrepreneurial literacy and Increased Enthusiasm of Entrepreneurship for business actors and prospective new business actors Keeyword: Entrepreneurship Spirit, Entrepreneurial Ability]]>
<![CDATA[Peningkatan Ekonomi Rumah Tangga Dengan Pengolahan Pisang ]]>
<![CDATA[Denny Putri Hapsari]]>;
<![CDATA[Dian Maulita]]>;
<![CDATA[Nana Umdiana]]>
<![CDATA[ KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 1 No. 2 (2019) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/ka.v1i2.1586
<![CDATA[Desa Kasunyatan merupakan salah satu desa yang berada di Kota Serang yang penduduknya rata-rata bermata pencaharian dengan cara bertani dan berkebun. Salah satu hasil Sumber Daya Alam di Desa Kasunyatan yang paling berlimpah adalah pisang. Beberapa jenis pisang yang tumbuh di Desa Kasunyatan diantaranya adalah pisang uli, pisang kepok, pisang tanduk, pisang nangka,dll. Jenis-jenis pisang tersebut memiliki nilai ekonomi rendah jika dijual segar. Untuk meningkatkan nilai jual dari buah pisang tersebut perlu adanya diversifikasi pengolahan buah pisang salah satunya dengan pengolahan pisang crispy. Metode yang digunakan pada pengabdian ini dengan melakukan ceramah dan diskusi kewirausahaan serta pelatihan praktek pembuatan pisang crispy pada Desa Kasunyatan. Tujuan dari pelaksanaan kegiatan ini adalah agar masyarakat Desa Kasunyatan memiliki penghasilan tambahan sehingga dapat meningkatkan ekonomi rumah tangga yang pada akhirnya dapat meningkatkan kesejahteraan warga Desa Kasunyatan.]]>
<![CDATA[Change Of Public Accounting Firm: Analysis Based On Ceo Turnover And Modified Audit Opinions ]]>
<![CDATA[Denny Putri Hapsari]]>;
<![CDATA[Herman Wijaya]]>;
<![CDATA[Nana Umdiana]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v9i2.4810
<![CDATA[This study aims to determine the factors that can affect the turnover of Public Accounting Firms. The factors used are CEO (Chief Executive Officer) changes and audit opinions. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. To obtain samples with the required criteria use the purposive sampling method. Hypothesis testing is done by logistic regression due to the dependent variable, which is the change of public accounting firm used is a dummy. The results of this test indicate that (1) the CEO (Chief Executive Officer) change has a significant effect on the change in the Public Accounting Firm (2) Audit opinion has no significant effect on the change in the Public Accounting Firm.]]>
<![CDATA[Pengaruh NonDebt Tax Shield, Corporate Tax Rate dan Tangibility Terhadap Kebijakan Utang ]]>
<![CDATA[Reyka Angraini]]>;
<![CDATA[Nana Umdiana]]>;
<![CDATA[Entis Haryadi]]>
<![CDATA[ "LAWSUIT" Jurnal Perpajakan Vol. 1 No. 1 (2022) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/lawsuit.v1i1.1164
<![CDATA[ABSTRAK Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh non-debt tax shield, corporate tax rate dan tangibility secara parsial dan simultan terhadap kebijakan hutang. Pengolahan data menggunakan SPSS versi 23. Hasil pengujian hipotesis menggunakan statistik F (F-test) menunjukan bahwa secara simultan Non Debt Tax Shield, Corporate Tax Rate dan Tangibility berpengaruh terhadap kebijakan hutang. Hasil pengujian hipotesis menggunakan statistik t (t-test) menunjukkan variabel non debt tax shield dan tangibility berpengaruh terhadap kebijakan hutang, sedangkan corporate tax rate tidak berpengaruh terhadap kebijakan hutang.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan Dan Capital Intensity Terhadap Tax Avoidance ]]>
<![CDATA[Abdul Malik]]>;
<![CDATA[Aryanti Pratiwi]]>;
<![CDATA[Nana Umdiana]]>
<![CDATA[ "LAWSUIT" Jurnal Perpajakan Vol. 1 No. 2 (2022) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/lawsuit.v1i2.5552
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, pertumbuhan penjualan dan capital intensity terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2020. Penelitian ini dilakukan dengan menggunakan metode kuantitatif. Populasi penelitian berjumlah 181 perusahaan dan diambil sampel sebanyak 69 perusahaan dengan menggunakan metode purpossive sampling. Penelitian dilakukan pada perusahaan manufaktur di BEI tahun 2016-2020. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id. Data didapat dengan mengumpulkan annual report pada tahun 2016-2020, dam doanalisis menggunakan SPSS versi 26. Tax avoidance dalam penelitian ini menggunakan pengukuran Cash Effective Tax Rate (CETR). Hasil pengujian hipotesis menggunakan statistik T menunjukkan bahwa secara parsial ukuran perusahaan dan pertumbuhan penjualan tidak berpengaruh terhadap tax avoidance, namun capital intensity berpengaruh terhadap tax avoidance.]]>
<![CDATA[Peningkatan Pemahaman Akuntansi Rumah Tangga ]]>
<![CDATA[Nana Umdiana]]>;
<![CDATA[Abdul Malik]]>;
<![CDATA[Najibulloh Asror]]>;
<![CDATA[Yuyun Fatmawati]]>
<![CDATA[ TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Vol 2, No 3 (2022): Desember ]]>
Publisher : <![CDATA[UNIVERSITAS MUHAMMADIYAH MATARAM ]]>
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DOI: 10.31764/transformasi.v2i3.11885
<![CDATA[Setiap rumah tangga memiliki modal yang berbeda-berbeda dalam mencukupi kehidupan rumah tangganya. Rumah tangga dilihat dari sudut sempit dapat diartikan sebagai kehidupan di rumah, dalam kehidupan berumah tangga juga memerlukan tata kelola akuntansi yang tepat dari setiap penganggaran, pencatatan, pengambilan keputusan dan perencanaan jangka panjang hingga tercapai kesejahteraan yang mutlak. Permasalahan keuangan keluarga biasanya bukan dari penghasilan yang kurang, namun penyebab utama adalah cara penerapan akuntansi keluarga yang kurang tepat. Dalam mengatur keuangan rumah tangga biasanya dikelola oleh ibu rumah tangga maka dari itu kami melakukan pengabdian unutk meningkatan literasi atau kesadaran terhadapa mereka tentang pentingnya pengelolaan keuangan atau akuntansi rumah tangga. Pengabdian ini dilakukan di Kampung Cibadak, desa Bojong, Cikupa Kabupaten Tangerang. Hasil pengabdian dapat disimpulkan bahwa: 1) tingkat pendidikan berperan penting dalam akuntansi rumah tangga 2) tingkat pendapatan sangat berpeeran penting dalam akuntansi rumah tangga 3) Pentingnya akutansi rumah tangga dalam pekerjaan, pendidikan sangat berperan penting untuk mendapatkan pekerjaan yang layak dan sesuai jenjang pendidikan]]>
<![CDATA[Factors Analysis Structure with Profitability as Intervening Variables ]]>
<![CDATA[Nana Umdiana]]>;
<![CDATA[Nikke Yusnita Mahardini]]>;
<![CDATA[Irma Dewi Manurung]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 14 No 1 (2022): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v14n1.p95-105
<![CDATA[This study aims to identify and analyzes the factors that influence capital structure with profitability as an intervening variable in mining companies listed on the Indonesia Stock Exchange (IDX). The quantitative research method was used in this study. The study used 228 data for path analysis. Classical assumption test analysis, path analysis, Sobel test, and hypothesis testing using SPSS 25 statistical tools as analytical methods. The steps for testing path analysis are as follows: First, formulate a structural equation. Second Calculate the path coefficient based on the regression coefficient. Third Calculate the path coefficient simultaneously. Finally, Calculate the path coefficient simultaneously. The results of this study indicate that sales growth does not directly affect the capital structure, while firm size directly affects capital structure. At the same time, profitability cannot mediate from sales growth or company size on capital structure]]>
<![CDATA[The Effect Of Islamic Social Reporting And Profitability On Assets On Fiscal Aggressiveness With An Independent Commissioner As A Moderator Variable ]]>
<![CDATA[Dien Sefty Framitha]]>;
<![CDATA[Nana Umdiana]]>;
<![CDATA[Elsa Amelia Ristia Depi]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 1 (2023) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v10i1.5553
<![CDATA[This study aims to examine the influence of Islamic Social Reporting and Return On Assets On Tax Agressiveness With Independent Commissioner As a Moderation Variable. This study was conducted on company listed in Jakarta Islamic index during the 2015-2019. The determination of sample by using purporsive sampling method. The number of samples of this study were 11 companies for 5 years with a total of 55 data samples. The data analysis method using multiple linear regression analysis method and moderate regression analysis (MRA) with the help of IBM SPSS 25 software. The results showed that Islamic Social Reporting And Return On Assets does not affect the tax aggressiveness. Independent Commissioner can moderate the effects of Islamic Social Reporting on tax aggressiveness. However, Independent Commissioner is not able moderate the effects of Return On Assets on tax aggressiveness.]]>
