Article Per Year (5 Year)
p-Index From 2020 - 2025
4.779
P-Index
This Author published in this journals
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
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

Published : 43 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 43 Documents
Search

 1   2   3   4   5 
PELATIHAN DAN PENDAMPINGAN PEMANFAATAN APLIKASI E-COMMERCE BERBASIS WORDPRESS BAGI WARGA CIPOCOK KOTA SERANG Jaka Wijaya Kusuma; Hamidah Hamidah; Surti Zahra; Nugrahini Kusumawati; Siti Fatonah; Nursoleh Nursoleh
JIPAM : Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 1 No. 1 (2021): JIPAM : Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This PKM is in the form of training and mentoring. The series of activities begins with giving invitation letters to the surrounding residents. Training activities consist of 2 places, namely in the first place is a special training of mothers or women and the second place is assistance for fathers or youths. The number of participants who participated in this construction was as many as 18. The type of software used is WordPress which is accessed online through http://id.wordpress.com. All participants are very enthusiastic about participating in activities. From the questionnaire achieved, there were as many as 70% of participants successfully participated in activities without any obstacles, as many as 20% could follow the activity with a little help and guidance; lastly, as many as 10% of participants had difficulty participating in training caused by not having or carrying laptop facilities
PKM UJI KOMPETENSI BIDANG KEAHLIAN OTOMATISASI TATA KELOLA PERKANTORAN DI SMK MUHAMMADIYAH PONTANG Nugrahini Kusumawati; Ende Ende; Naufal Affandi; Mamay Komarudin; Jaka Wijaya Kusuma; Hamidah Hamidah; Nursoleh Nursoleh; Siti Fatonah; Surti Zahra
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengabdian kepada Masyarakat ini dilakukan dengan tujuan untuk mengetahui pencapaian pengetahuan dan kompeten siswa SMK Muhammadiyah Pontang bidang Otomatisasi Tata Kelola Perkantoran dan sebagai dasar mempersiapkan siswa untuk memasuki dunia kerja. Kegiatan dilaksanakan 1 hari diikuti sebanyak 18 siswa kelas XII untuk program studi otomatisasi tata kelola perkantoran. Metode yang digunakan pengabdian kepada masyarakat ini yaitu sebagai asesor atau penguji eksternal dimana penguji memberikan penilaian atas hasil Uji Kompetensi Keahlian (UKK) yang telah dilaksanakan oleh siswa. UKK dilaksanakan dengan 3 tahap yaitu tahap persiapan, tahap pelaksanaan dan tahap evaluasi. Hasil uji kompetensi siswa menunjukkan 17 siswa memiliki kriteria Kompeten dan 1 siswa memiliki kriteria Cukup Kompeten.
The Effect of Taxes and Bonus Mechanisms in Moderating Profitability on Transfer Pricing Mamay Komarudin; Naufal Affandi; Ende Ende; Nugrahini Kusumawati; Siti Fatonah; Surti Zahra
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i1.2114

Abstract

One factor that encourages companies to do transfer pricing is the bonus mechanism. Bonusecanism is used as a moderating, reinforcing, or motivation-weakening variable of tranfer pricing. The purpose of this study is to analyze the causality between tax and transfer pricing in companies related to the manufacturing and non-financial services sectors in Indonesia and to analyze the role of bonus mechanism moderators in strengthening the effect of profitability on transfer pricing in companies related to the manufacturing and non-financial services sectors in Indonesia. This type of research is explanatory research, which explains one variable's causality relationship to another. This study used the analysis of the Granger causality test and hypothesis testing using the coefficient of determination test, F test and t-test. The sample in this study is companies members of the KOMPAS 100 index in 2010-2020, totaling 100 companies. Based on the study's results, it can be concluded that: 1) There is a causality relationship between tax and transfer pricing. The amount of tax has a positive effect on transfer pricing. On the other hand, transfer pricing also positively affects the amount of tax. This suggests a causality link between tax and transfer pricing and as a form of tax avoidance by multinational companies; 2) The role of the bonus mechanism does not moderate the amount of profitability to transfer pricing. The decision of managers to pursue bonuses does not affect the amount of profitability to transfer pricing.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN PENGENDALIAN KUALITAS PRODUK TERHADAP KINERJA PERUSAHAAN PADA PT MITSUBA PLAN 2 CIKANDE – SERANG Navita Yuliana; Nugrahini Kusumawati; Efi Tajuroh Afiah
Indonesian Journal of Thousand Literacies Vol. 1 No. 2 (2023): Indonesian Journal of a Thousand Literacy
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.7 KB) | DOI: 10.57254/ijtl.v1i2.42

Abstract

In a company, company performance is one of the most important things that must be achieved, the application of management accounting information systems and product quality control is one of the supports for company performance. This study aims to determine the effect of the application of management accounting information systems and product quality control on company performance at PT Mitsuba Plan 2 Cikande – Serang either partially or simultaneously. The research method used is quantitative, using non-probability sampling technique with a population of 150 employees with the sample used is 60 employees and processed with SPSS Version 2.4. The results of testing the first hypothesis (H1) tcount > t table or 7,267 > 2,001 with a significance level of 0.000 < 0.05 then Ha is accepted and Ho is rejected (H2) tcount > t table or 5.430 > 2.001 with a significance level of 0.000 < 0.05 then Ha accepted and Ho is rejected (H3) the value of Fcount > Ftable, (27.042 > 3.16) with a significance level of 0.000 <0.05, it can be concluded that Ha is accepted and Ho is rejected Based on the test, it is concluded that the application of accounting information systems affects the company's performance and product quality control affects the company's performance and simultaneously affects the company's performance
IMPACT ANALYSIS OF PSAK 73 IMPLEMENTATION ON THE FINANCIAL PERFORMANCE OF PT PLN (PERSERO) Liza Julianti; Nugrahini Kusumawati; Efi Tajuroh Afiah; Aris Trismayadi Nurizki
International Research of Multidisciplinary Analysis Vol. 1 No. 1 (2023): International Research of Multidisciplinary Analysis
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.434 KB) | DOI: 10.57254/irma.v1i1.8

Abstract

PSAK 73 is the latest lease accounting standard that began to be implemented in the financial year 2020 report adopted from IFRS 16. In PSAK 73, it regulates the recognition, measurement, presentation and disclosure of leases, especially for tenants, by only allowing the classification of leases as financing leases so that the assets and liabilities of the lease transactions are recognized in the financial statements, there are optional exceptions for short-term leases and leases whose underlying assets are of low value. The purpose of this study is to analyze the impact of the application of PSAK 73 on rent on the assessment of the company's financial performance by calculating using financial ratios. The method used is descriptive qualitative developed by Jaka Maulana and M. Rizal Satria (2021). The results of this study show that the Solvency Ratio consisting of Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) has a decreasing impact and in the Profitability Ratio consisting of Return  On Investment (ROI) and Return on Equity (ROE) has increased
KETERKAITAN RETURN ON ASSETS (ROA) DAN FIRM SIZE DALAM MEMPENGARUHI PERATAAN LABA PERUSAHAAN NUGRAHINI KUSUMAWATI; JAKA WIJAYA KUSUMA
AKADEMIKA Vol. 16 No. 1 (2018): Februari 2018
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aimed of this study was to examine the influence of company's characteristics towardincome smoothing practice among listed companies at Indonesian Stock Exchange. The factors being examined were return on asset and firm size. Index Eckel is used to determine the income smoothing. The study used 11 companies listed at Indonesia Stock Exchange, in period between 2012-2015. The hypothesis was tested using multiple regression. The first hypothesis was used to examine the influence of return on asset to income smoothing practice. The second hypothesis was used to examine the influence of firm size to income smoothing . The third hypothesis was used to examine the influence of return on asset andfirm size to income smoothing .The result of this study indicated that 11 out of 20 companies which were used as samples committed income smoothing . The output of multiple regression showed that return on asset and firm size not having a significant influence to income smoothing.
PENDAMPINGAN PENINGKATAN MUTU SEKOLAH SMKS CIGEMBOR KABUPATEN LEBAK BANTEN Ende; Sigit Auliana; Naufal Affandi; Mamay Komarudin; Nugrahini Kusumawati; Jaka Wijaya Kusuma; Siti Fatonah; Surti Zahra; Hamidah
Jurnal Abdimas Ilmiah Citra Bakti Vol 4 No 3 (2023)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v4i3.1804

Abstract

SMKS Cigembor menghasilkan lulusan yang belum memuaskan dilihat dari hasil penilaian akhir tahun (PAT) siswa tahun 2022/2023. Beberapa penyebabnya yaitu kurangnya akses teknologi, kurangnya fasilitas sekolah yang menunjang proses pembelajaran, metode mengajar guru yang kurang menarik dan kurang variatif, serta belum ada pelatihan rutin yang dapat mengasah dan memperluas mutu para guru. Tujuan pelaksanaan kegiatan pengabdian ini adalah untuk memberikan pendampingan peningkatan mutu SMKS Cigembor kabupaten Lebak Banten, yaitu terkait manajemen sekolah dan mutu guru. Kegiatan berlangsung selama dua hari secara berturut-turut pada hari kerja. Metode yang digunakan meliputi telaah dokumen, observasi, dan wawancara. Sasaran dalam kegiatan yaitu kepala sekolah dan guru. Pendampingan dilakukan dengan tiga tahap yaitu tahap persiapan, tahap pelaksanaan, dan tahap evaluasi atau umpan balik. Pendampingan berupa: 1) pendampingan manajerial, 2) pendampingan pembelajaran aktif, kreatif, efektif, dan menyenangkan (PAKEM). Hasil kegiatan pengabdian ini adalah kepala sekolah mampu menyusun rencana kerja sekolah (RKS) sesuai kriteria serta para guru mampu membuat rencana pelaksanaan pembelajaran (RPP) sesuai tahapan pembelajaran PAKEM.
PENDAMPINGAN PENINGKATAN MUTU SEKOLAH SMKS CIGEMBOR KABUPATEN LEBAK BANTEN Ende; Sigit Auliana; Naufal Affandi; Mamay Komarudin; Nugrahini Kusumawati; Jaka Wijaya Kusuma; Siti Fatonah; Surti Zahra; Hamidah
Jurnal Abdimas Ilmiah Citra Bakti Vol. 4 No. 3 (2023)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v4i3.1804

Abstract

SMKS Cigembor menghasilkan lulusan yang belum memuaskan dilihat dari hasil penilaian akhir tahun (PAT) siswa tahun 2022/2023. Beberapa penyebabnya yaitu kurangnya akses teknologi, kurangnya fasilitas sekolah yang menunjang proses pembelajaran, metode mengajar guru yang kurang menarik dan kurang variatif, serta belum ada pelatihan rutin yang dapat mengasah dan memperluas mutu para guru. Tujuan pelaksanaan kegiatan pengabdian ini adalah untuk memberikan pendampingan peningkatan mutu SMKS Cigembor kabupaten Lebak Banten, yaitu terkait manajemen sekolah dan mutu guru. Kegiatan berlangsung selama dua hari secara berturut-turut pada hari kerja. Metode yang digunakan meliputi telaah dokumen, observasi, dan wawancara. Sasaran dalam kegiatan yaitu kepala sekolah dan guru. Pendampingan dilakukan dengan tiga tahap yaitu tahap persiapan, tahap pelaksanaan, dan tahap evaluasi atau umpan balik. Pendampingan berupa: 1) pendampingan manajerial, 2) pendampingan pembelajaran aktif, kreatif, efektif, dan menyenangkan (PAKEM). Hasil kegiatan pengabdian ini adalah kepala sekolah mampu menyusun rencana kerja sekolah (RKS) sesuai kriteria serta para guru mampu membuat rencana pelaksanaan pembelajaran (RPP) sesuai tahapan pembelajaran PAKEM.
PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) PADA KPP PRATAMA SERANG BARAT Efi Tajuroh Afiah; Nugrahini Kusumawati; Maria Ulfa
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.369

Abstract

The purpose of this study is to determine the effect of the Self Assessment System, Tax Inspection, and Tax Collection on Value Added Tax (VAT) revenues at KPP Pratama Serang Barat for the 2017-2021 period. The method used is descriptive quantitative with a quantitative research approach. WP Badan research population registered pkp per month at KPP Pratama Serang Barat office during the period 2017-2021. The total number of the entire sample is 60. The results in this study indicate that partially Self Assessment System affects the recipient of VAT. Tax Inspection and Tax Collection have no effect on VAT receipts. Simultaneously, the Self Assessment System, Tax Inspection, and Tax Collection affect VAT receipts
Literasi Keuangan Digital bagi Komunitas UMKM Kebantenan dan Kewargaan Desa Kebon, Kabupaten Serang Hamidah Hamidah; Nugrahini Kusumawati; Ima Pujiawati; Muhammad Jalis; Nabila Maulida Syah; Agus Agung Aprilian; Rio Rio; Achmad Farhan Fauzan; Sev Rahmiyanti; Bambang Arianto
Jurnal Pengabdian Dharma Wacana Vol 4, No 2 (2023): Jurnal Pengabdian Dharma Wacana
Publisher : Yayasan Pendidikan dan Kebudayaan Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37295/jpdw.v4i2.427

Abstract

Era digitalisasi telah mendorong terbentuknya ekosistem ekonomi digital yang memanfaatkan layanan keuangan digital. Berbagai aktivitas keseharian kewargaan, mulai dari proses transaksi, jual beli hingga pada pembiayaan telah berbasis layanan digital. Dampak ekosistem digital ini membuat terjadi penguatan inovasi bisnis pegiat UMKM perdesaan terutama yang berciri Kebantenan. Dalam pengabdian masyarakat di Desa Kebon, Kabupaten Serang yang dilaksanakan pada tanggal 10 Agustus 2023, telah diberikan pendampingan tentang pentingnya literasi keuangan digital sebagai strategi dalam pengembangan bisnis UMKM Kebantenan. Pendampingan dimulai dengan memperkenalkan layanan keuangan digital, tata cara pemanfaatan teknologi finansial, pengetahuan tentang pinjaman online, berbagai bentuk penipuan digital, keamanan data pribadi dan literasi keuangan digital. Keberhasilan program ini dapat diketahui dari meningkatnya kemampuan para pegiat UMKM Kebantenan dan kewargaan Desa Kebon terhadap pemanfaatan keuangan digital. Dari hasil kegiatan ini diketahui bahwa penguatan literasi keuangan digital berkontribusi sebagai sarana edukasi dan pengetahuan baru bagi pegiat UMKM dalam meningkatkan unit bisnisnya di Desa Kebon, Kabupaten Serang. 
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