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All Journal IQTISHODUNA Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan Journal of English Language Studies AL ISHLAH Jurnal Pendidikan Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Martabe : Jurnal Pengabdian Kepada Masyarakat JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) FINANCIAL : JURNAL AKUNTANSI KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Jurnal Revenue : Jurnal Ilmiah Akuntansi Mattawang: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Dharma Wacana Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management National Conference on Applied Business, Education & Technology (NCABET) Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Indonesian Journal of Thousand Literacies International Research of Multidisciplinary Analysis

Nugrahini Kusumawati

Universitas Bina Bangsa

Author-ID : 627975

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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HUBUNGAN PEMBIAYAAN SIMPAN PINJAM PEREMPUAN DAN PENDAPATAN USAHA MIKRO PADA MASYARAKAT KECAMATAN PAMARAYAN KABUPATEN SERANG Nugrahini Kusumawati; Sri Maryati
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 1 No. 1 (2021): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Community empowerment is closely related to the response to development issues, such as unemployment, poverty and inequality. Poverty reduction policies are not separated from the context of community development. PNPM Mandiri is one of the government programs in an effort to accelerate poverty reduction, where one of the activities in which is the development of microfinance managed by UPK (Unit Pengelola Kegiatan) in the field of Productive Economic Business or UEP (Usaha Ekonomi Produktif) in the Woman's Cooperative Finance or we called SPP (Simpan Pinjam Kelompok Perempuan).This study aims to determine: 1) women's credit financing activities (SPP) in Pamarayan sub-district. 2) the income micro-enterprises in communities in Pamarayan sub-district and 3) the relationbetween the women's credit financing activities (SPP) towards community micro bussines income Pamarayan Serang District. The method used in this research is descriptive method with correlations. This method is used to prove the presence or absence of the influence of the issues examined in the group of women's cooperative finance (SPP) in Pamarayan-Serang District. The population in this study is members of the SPP PNPM Mandiri Pamarayan who has a business. Total population in this study was 100 people from 10 groups, and samples taken as many as 50 members. The sampling technique used is proportional random sampling. Data collected by questionnaires, Data were analyzed using Statistical Analysis with SPSS version 20.The results showed that significant numbers tcount 5.924 higher than ttable 1,675 give the effect that the meaning is significant

THE RELATIONSHIP BETWEEN RETURN ON ASSETS AND FIRM SIZE IN INFLUENCING THE LEVELING OF COMPANY PROFITS Nugrahini Kusumawati; Jaka Wijaya Kusuma
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.396

This study aimed to examine the influence of a company's characteristics on income smoothing practices among listed companies on the Indonesian Stock Exchange. The factors being discussed were return on assets and firm size. Index Eckel is used to determining income smoothing. The study used 11 companies listed on the Indonesia Stock Exchange between 2012 and 2015. The hypothesis was tested using multiple regression. The first hypothesis examined the influence of return on assets on income smoothing practice. The second hypothesis was used to investigate the impact of firm size on income smoothing. The third hypothesis reviewed the effect of return on assets and firm size on income smoothing. The result of this study indicated that 11 out of 20 companies which were used as samples committed to income smoothing. The multiple regression output showed that return on asset and firm size does not significantly influence income smoothing.Keywords: ROA, Firm Size, Company Profits

Peningkatan Keunggulan Produk Melalui Penyuluhan Strategi Pemasaran Produk Umkm Desa Kadubereum Kecamatan Pabuaran, Kabupaten Serang nugrahini kusumawati; Surti Zahra
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 3 No. 1 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v3i1.2317

Abstract Increasing the resilience of one's family with an increase in economic resources for families. Kadubereum village has a lot of natural potential that can be processed by people to become processed products. UMKM problem in Kadubereum village has not been the amount of natural potential to be a product that has a selling value, and for those who already utilize the natural potential in the village is still constrained by the marketing of its products. To assist UMKM in providing solutions then the implementation methods used after the survey, then provide counseling on marketing strategies and product development training. The result is to add insight and public knowledge about marketing strategies and product development. Keywords: Enhanced product excellence, counseling, marketing strategies

PENDAMPINGAN UJI KOMPETENSI OTOMATISASI TATA KELOLA PERKANTORAN DI SMK MUHAMMADIYAH PONTANG Nugrahini Kusumawati; Ende Ende; Jaka Wijaya Kusuma; Hamidah Hamidah; Nursoleh Nursoleh; Mamay Komarudin; Wahyu Widodo
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 5 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i5.1806-1812

One of the graduation standards for vocational high school students is implementing a competency test of expertise (UKK). The competency test of expertise aims to find out the level of competence of students, namely competent or incompetent. This skill competency test was followed by students and students of class XII majoring in Office Governance Automation, 17 people. UKK implementation during the Covid-19 pandemic was carried out offline for one day on Sunday, March 20, 2022. The method used in Abdimas activities is as an external examiner, an assessor to provide an assessment of UKK results that students of SMK Muhammadiyah Pontang have done. The results of the UKK implementation showed that 15 students had competent criteria with a score range of 80-90, and 2 students had fairly competent criteria with a score range of 70-79. The conclusion is that the competency criteria of prospective graduates of SMK Muhammadiyah Pontang have met the minimum requirements of competencies that the government has determined

PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR INDUSTRI KIMIA Linda Wati; Nugrahini Kusumawati; Efi Tajuroh A; Aris Trismayadi N
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 1 No. 1 (2021): The 1st National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Accounting has an important role for companies through corporate financial reporting. Green accounting or also known as environmental accounting is an accounting system that studies accounts related to environmental costs. The purpose of this study is to determine the Environmental Performance and Environmental Disclosure individually (partially) or collectively (simultaneously) on the profitability of the chemical industry sub-sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. This research uses quantitative methods with a descriptive approach. The population in this study were 13 chemical industry sub-sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. Sampling in this study using a purposive sampling technique, namely as many as 6 companies. The results of the research on the effect of the application of Green Accounting on profitability obtained the value of Fcount> Ftable (2.274 > 2.04), then Ha is rejected, which means that environmental performance and environmental disclosure do not jointly affect profitability in chemical industry sub-sector companies listed on the Stock Exchange. Indonesia for the period 2014-2018. In conclusion, this study tries to examine how the influence of environmental disclosures on profitability in chemical industry sub-sector companies lised on the indonesian stock exchange in 2015-2019

SISTEM INFORMASI AKUNTANSI DAN GAYA KEPEMIMPINAN PENGARUHNYA TERHADAP KINERJA INDIVIDU Nugrahini Kusumawati; Via Ultuvlia
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 2 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v2i2.48

The purpose of this study is to determine the influence of accounting information systems and leadership styles on individual performance, both partially and simultaneously. The method used in this study is quantitative with a correlation approach. The data collection technique was carried out by the survey method using the Likert scale. The population is 113 employees of trading companies. The sample determination technique uses the purposive sampling technique, namely employees who are directly related to the Accounting Information System as many as 108 respondents while 5 people are not included as respondents because they are not directly related to the accounting information system, namely the delivery of goods. The results of this study show that there is an influence of accounting information systems, leadership styles on individual performance both partially and simultaneously

PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA PERUMAHAAN CIUJUNG INDAH Surti Zahra; Nugrahini Kusumawati; Mamay Komarudin; Wahyu Widodo; Nia Nuraeni
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 3 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v2i3.49

Increased consumer purchasing decisions can be influanced by several factors such as price and quality of service,by providing affordable prices and while maintaining service quality, it will be able to improve purchasing decisions.This study aims to determine the effect of price and service quality on purchasing decisions in ciujung indah housing.The reaserch method used is kuantitatif with a population off 117 consumers and sampel of 91 respondents using the probability sampling method, the sampling technique is random sampling with calculations using the slovin formula for consumers in ciujung indah housing. researchers use it to get the results of validity, reliability, classical, assumptions, multiple regression and hypothesis testing. Based on hypothesis testing, it can be concluded that price affects purchasing decisions and service quality affects purchasing decisions and simultan eously price and service quality affect purchasing decisions

PENGARUH AGRESIVITAS PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) : UNTUK MENGUJI TEORI LEGISTIMASI: Studi Empiris Pada Perusahaan Pertambangan Sub Sektor Batubara Yang Terdaftar Di Bursa Efek Indonesia Nugrahini Kusumawati; Efi Tajuroh Afiah; Surti Zahra; Mamay Komarudin; Wahyu Widodo; Salsabila Azmi
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 3 (2022): Bussman Journal | September - Desember 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v2i3.98

In the Mineral and Coal Law no. 4 of 2009, mining is a mineral and coal exploitation activity which consists of stages of general investigation, exploration, feasibility studies, construction, mining, processing and refining, transportation and sales, and post-mining activities. Coal mining is the mining of carbon deposited rock found in the earth, including solid bitumen, peat, and asphalt rock. The purpose of this study was to determine the effect of tax aggressiveness on corporate social responsibility in coal mining sub-sector companies in 2017- 2021. The method used in this study is a quantitative method. The variables in this study consist of the dependent variable, namely corporate social responsibility, while the independent variables are tax aggressiveness and the control variables are capital intensity, company size, return on assets, and leverage. The population in this study is the coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2017-2021, amounting to 22 companies. The number of samples that have complete financial statements are 10 companies with a research period of 5 years so that a sample of 50 samples is obtained with the sampling technique using the purposive sampling method. The results showed that the tax aggressiveness variable based on the results of the t-test obtained a Tcount of 0.770 <Ttable 1.67655. The conclusion of this study is that partially shows that tax aggressiveness has no effect on corporate social responsibility

Training on Writing Scientific Articles in Improving Competence for Teachers in Gunungsari Serang Banten: Pelatihan Penulisan Artikel Ilmiah dalam Meningkatkan Kompetensi bagi Guru-Guru di Gunungsari Serang Banten Surti Zahra; Nugrahini Kusumawati; Mamay Komarudin; Jaka Wijaya Kusuma; Hamidah Hamidah
Mattawang: Jurnal Pengabdian Masyarakat Vol. 3 No. 4 (2022)
Publisher : Yayasan Ahmar Cendekia Indonesia

Writing an article from the results of the study may be something difficult for those who are not familiar with it. As a teacher or educator, it is appropriate to have the ability to write scientific articles so that students have a model for school academic life. The low productivity of teachers in writing scientific publications is a problem related to professionalism. Likewise, teachers who teach in schools in Ciherang village, Gunung Sari district, still do not participate in research activities, rarely conduct research in their fields, and lack understanding of articles and scientific publications. Based on these problems, the community service team of Bina Bangsa University carried out training on writing scientific articles. The implementation method has two stages, namely the preparation stage and the training implementation stage. 19 teacher participants attended the training. After the training, the teacher's insight and knowledge about writing scientific articles increases and the teacher can improve his professionalism

ANALISIS KEWAJIBAN PERPAJAKAN PPH 23 ATAS JASA IKLAN Nugrahini Kusumawati; Efi Tajuroh Afiah; Farina Febiyanti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.194

Diskominfo Serang City as a government-owned agency in the field of communication and information processing, of course, needs to carry out supervision and continue to inform the public about the latest Covid-19 status through the internet and placing advertisements in collaboration with partners such as press, telecommunications, radio and other media companies. The company partners will be subject to Article 23 Income Tax for advertising services which will be collected, paid, and reported. This research aims to determine the withholding, deposit and reporting of income tax article 23 on advertising services. The research method used is descriptive qualitative where direct observations and interviews are carried out. The results showed that the income tax obligation article 23 in withholding, depositing and reporting at the Diskominfo of Serang City was in accordance with Law No. 36 of 2008 regarding income from other services regulated in PMK No. 141/PMK.03/2015. It can be concluded that Article 23 Income Tax for the use of services by other parties at the Serang City Communication and Information Office is deducted and deposited by the Serang Communication and Information Agency Treasurer at a rate of 2% in accordance with the Regulation of the Minister of Finance Number 244/PMK.03/2008 concerning Other Types of Services

Co-Authors Achmad Farhan Fauzan Agus Agung Aprilian Alif Fajar Ramadha Amyati, Amyati Aris Trismayadi N Aris Trismayadi Nurizki Auliana, Sigit Bambang Arianto Dewi, Rahmawati Dewi, Titi Navila Dewi, Wulandari Riska Diana Dwi Yuliani Dini Martinda Lestari Efi Tajuroh A Efi Tajuroh Afiah Ende Ende Ende Farina Febiyanti Febrianti, Sindi Hamidah Hamidah Helmalia Putri Heni Pujiastuti Ima Pujiawati Jaka Wijaya Kusuma Jimmi Jimmi Jimmi Jimmi, Jimmi Linda Wati Liza Julianti M. Nassir Agustiawan Mamay Komarudin Maria Ulfa Muhammad Jalis Nabila Maulida Syah Narmo, Maratik Jeremia Naufal Affandi Navita Yuliana Nia Nuraeni Nurhasanah Nurhasanah Nurizki, Aris Trismayadi Nursoleh Nursoleh Nursoleh Nursoleh Prihatini, Marcelina Qomara, Bagas Agung Raden Irna Afriani Rio Rio Rokhiyawati, Lilis Rukayah Rukayah Rukayah Rukayah Salsabila Azmi Setianingsih, Ani Sev Rahmiyanti Siti Fatonah Sri Maryati Sumiarsih, Cicih Surani, Dewi Via Ultuvlia Wahyu Widodo Wahyuningsih, Novi Yuliyanti, Putri Zahra, Surti

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