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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
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ETHICAL SENSITIVITY, PEMAHAMAN KODE ETIK PROFESI AKUNTAN DAN PENGARUHNYA TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI Kusumawati, Nugrahini; Zahra, Surti; Septiani, Septiani
Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Vol. 1 No. 3 (2022): JIEMAS: Jurnal Ilmiah Ekonomi, Manajemen dan Syariah
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.867 KB) | DOI: 10.55883/jiemas.v1i3.16

Abstract

Ethics As thought and moral considerations provide the basis for a person as well as a community in performing an action. Compliance with the code of ethics, like all standards in society is not, depends on the understanding or perception of the code of ethics. Ethical sensitivity also has an influence on the individual in making decisions about ethical actions. Data collection was done by using questionnaire. The number of samples in this study were 128 respondents and selected based on Slovin method and corrected by random sampling method. Namely the students of semester 4, 6, and 8 with the criteria of consideration can no longer switch majors and have taken accounting courses. The results of hypothesis testing show that the Ethical Sensitivity and Understanding of the Code of Professional Ethics of Accountants influence the Ethical Behavior of Accounting Students at Bina Bangsa University. Judging from the value of the F Test value F count 18.452> Ftable 3.069, with R square value of 22.8% while the rest of 0.722 percent is determined by other factors
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Kusumawati, Nugrahini; Afiah, Efi Tajuroh; Yuliyanti, Putri
Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Vol. 2 No. 2 (2023): JIEMAS: Jurnal Ilmiah Ekonomi, Manajemen dan Syariah
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.078 KB) | DOI: 10.55883/jiemas.v2i2.17

Abstract

The company's financial performance declined due to one of the reasons for the slowdown in household consumption. In the first quarter of 2019, consumption growth was 5.01% on an annual basis. Consumption slowed slightly from the fourth quarter of 2018 which reached 5.08%. This study aims to analyze the influence of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the company's financial performance. The measurement of corporate social responsibility is based on the Global Reporting Initiative (GRI) disclosure index as seen from the company's annual report. The method used in this research is associative quantitative research. Associative quantitative is research that is asking the relationship between two or more variables. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDK) 2017-2021. The research sample was taken using purposive sampling technique and obtained 8 companies, with observations for 5 years. So, the number of samples studied is 40. The results of this study indicate that the mechanism of Good Corporate Governance (GCG), namely institutional ownership has no significant effect on the company's financial performance which is reflected in the return on assets (ROA). Meanwhile, Corporate Social Responsibility (CSR) has a significant effect on the company's financial performance on return on assets (ROA).
THE MANAGEMENT ACCOUNTING IMPLEMENTATION STRATEGY TO IMPROVE MSME OPERATIONAL EFFICIENCY Lestari, Dini Martinda; Kusumawati, Nugrahini
International Journal of Multidisciplinary Research and Literature Vol. 3 No. 1 (2024): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v3i1.200

Abstract

This research aims to analyze strategies for implementing management accounting in an effort to increase operational efficiency in Micro, Small and Medium Enterprises (MSMEs). The object of this research is Suka Drink Ratu Serang, an MSME in the beverage sector. A qualitative approach is used with interactive analysis to explore an in-depth understanding of the application of management accounting functions and factors. Primary data was obtained through unstructured interviews with the owner of Suka Drink Ratu Serang, while secondary data was used to provide further context. Direct observation techniques are applied to understand daily practices in the use of management accounting. Interviews and observations were carried out to obtain a representative picture. The results of this research indicate that the application of management accounting functions, including planning, organizing, directing, controlling and decision making, has a positive impact on the operational efficiency of MSMEs. The findings of this research can provide practical guidance for other MSMEs in optimizing management accounting strategies to improve their operational performance
PELATIHAN KEWIRAUSAHAAN DAN MANAJEMEN USAHA BAGI MASYARAKAT DESA DALAM UPAYA PENGUATAN EKONOMI KREATIF DI KELURAHAN MEKARSARI KECAMATAN PULO MERAK KOTA CILEGON Lestari, Dini Martinda; Kusumawati, Nugrahini; Febrianti, Sindi
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 3 No. 3 (2023): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v3i3.132

Abstract

This community service activity aims to increase the creative economic independence of village communities in Mekarsari Pulo Merak Village, Cilegon City. The main focus of the activity is entrepreneurship and business management training, where participants are involved in a series of workshops, practical sessions and intensive mentoring. The main objective of the activity is to encourage the development of local creative economic potential and increase the competitiveness of micro and small businesses. Through an interactive approach, training participants are given an in-depth understanding of the basic concepts of entrepreneurship, business management, and marketing strategies that are relevant to the characteristics of Pulo Merak village. The evaluation results showed a significant increase in business skills, market understanding, and utilization of local resources among participants. In strengthening the creative economy, this activity succeeded in creating a participatory environment that stimulated collaboration between village communities. In addition, this training encourages the development of creative products and services that are sustainable and take into account aspects of environmental sustainability. It is hoped that the results of this activity can make a positive contribution to increasing community income, diversifying the local economy, and strengthening the active role of the community in managing and developing creative economic potential in Mekarsari Pulo Merak Village.
PENGARUH THIN CAPITALIZATION DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK DENGAN PEMANFAATAN TAX HAVENS COUNTRY SEBAGAI VARIABEL MODERATING Dewi, Rahmawati; Kusumawati, Nugrahini; Afiah, Efi Tajuroh; Nurizki, Aris Trismayadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (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.v4i1.269

Abstract

This study aims to determine the effect of thin capitalization and transfer pricing on tax avoidance either partially or simultaneously. In addition, this study also aims to determine the effect of moderation between thin capitalization and transfer pricing with the use of tax havens countries on tax avoidance. This research was conducted on Multinational Companies Listed on the Indonesia Stock Exchange in 2019-2021.               The method used in this research is correlational quantitative method. The population used in this study amounted to 116 (one hundred and sixteen) companies. Where the determination of the sample using purposive sampling method, in order to obtain a sample of 35 (thirty five) companies based on certain criteria. The data analysis in this study uses the moderate regression analysis method with a statistical program tool, namely Smart PLS Version 3.3.9.               Based on the results of hypothesis testing, it shows that partially (1) Thin Capitalization has no significant effect on Tax Avoidance, (2) Transfer Pricing has a significant effect on Tax Avoidance and simultaneously (3) Thin Capitalization and Transfer Pricing have no effect on Tax Avoidance, and in moderation (4) Thin Capitalization by Utilizing Tax Havens Country to weaken Tax Avoidance, (5) Transfer Pricing by Utilizing Tax Havens Country strengthens Tax Avoidance.               So, it can be concluded that partially only 1 (one) variable has a significant effect on tax avoidance and simultaneously there is no significant effect on tax avoidance, and in moderation only 1 (one) variable strengthens tax avoidance
EDUKASI PEMELIHARAAN KESEHATAN GIGI DAN MULUT PADA SISWA KELAS 3 MI ASHABUL MAIMANAH MELALUI DEMONTRASI DAN MEDIA AUDIO VISUAL Hamidah Hamidah; Nugrahini Kusumawati; Helmalia Putri; Diana Dwi Yuliani; Ima Pujiawati
Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 2 No. 3 (2022): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jub.v2i3.128

Abstract

One crucial aspect that supports the health of the individual body as a whole is oral and dental health, because healthy teeth have an impact on overall body health. Teeth and mouth problems will have an impact on the overall condition of the body, therefore dental health problems require handling and attention from each individual in this case, especially school-age children. However, not a few elementary school children experience many dental errors, especially cavities. So that the purpose of this community service activity is to provide education on dental and oral health maintenance for elementary school students. The selected partners were 40 class III students of MI Ashabul Maimanah. The activity took place by providing counseling in the form of demonstrations and audio visuals. After counseling, students were asked to practice how to brush their teeth and asked to fill out a questionnaire sheet. The result of this activity was that 92.5% of students were classified as good at understanding the importance of brushing their teeth and 85% of students considered brushing their teeth fun. Furthermore, the results of tooth brushing practice are known to 90% of students can brush their teeth properly and correctly
SOSIALISASI DAMPAK DAN PENCEGAHAN NARKOBA KEPADA SISWA SMK ASHHABUL MAIMANAH Hamidah Hamidah; Nugrahini Kusumawati; M. Nassir Agustiawan Asnawi; Alif Fajar Ramadha; Helmalia Putri
Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 3 No. 2 (2023): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jub.v3i2.132

Abstract

Drug cases are not new to the current generation of Indonesians, including in Serang Regency, especially in the Tirtayasa sub-district of Kebon Village. Not a few teenagers in Seda Kebon are plunged into the environment and drug association. This community service activity is a positive activity that aims to provide information and understanding to students about the harmful effects of drug use and how to prevent it in the community and school environment. Service activities were carried out to students of SMK class XI and XII Ashhabul Maimanah Tirtayasa District. Furthermore, students were given questionnaires, and the results were known that with this socialization activity students became more understanding about the dangers and effects of drugs. Students are also aware of the devastating effects and punishments that await when dealing with drugs. Students also understand about the influence of information from family, friends, or related institutions in raising awareness about the dangers of drugs. This conclusion was obtained from the average of students' answers to the questionnaire given by the majority gave very agreeable and affirmative responses
PENGABDIAN KEPADA MASYARAKAT BERKELANJUTAN UJI KOMPETENSI SISWA SMK MUHAMMADIYAH PONTANG Nugrahini Kusumawati; Ende Ende; Jaka Wijaya Kusuma; Hamidah Hamidah; Dini Martinda Lestari
Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 4 No. 1 (2024): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jub.v4i1.175

Abstract

This Community Service is carried out with the aim of knowing the achievement of knowledge and competence of SMK Muhammadiyah Pontang students in the field of Office Governance Automation and as a basis for preparing students to enter the world of work. The activity was held for 2 days followed by 29 class XII students majoring in Office Governance Automation. The method used by community service is as an external examiner for the Expertise Competency Test (UKK) where external examiners provide recommendations on the results of the Expertise Competency Test (UKK) that has been carried out by students. UKK is carried out with 4 stages, namely the preparation stage, the briefing stage, the implementation stage and the evaluation stage. The results of the student competency test showed that 28 students had Competent criteria and 1 student had Competent Enough criteria
EDUKASI KEBERMANFAATAN UMKM UNTUK PENINGKATAN PEREKONOMIAN MASYARAKAT DI KELURAHAN TINGGAR Zahra, Surti; Kusumawati, Nugrahini; Sumiarsih, Cicih; Rokhiyawati, Lilis; Nurhasanah, Nurhasanah; Kusuma, Jaka Wijaya
Batara Wisnu : Indonesian Journal of Community Services Vol. 4 No. 3 (2024): Batara Wisnu | September - Desember 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v4i3.281

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the drivers of the economy whose existence is very reliable and highly calculated. MSMEs contribute to the Indonesian economy, especially for the people of Tinggar Village, Curug District. In addition to being able to improve the family economy and also open new jobs, there are many problems faced by the community in opening a business, especially in terms of capital and marketing strategies. The PKM team group 7 from the Faculty of Economics and Business, Bina Bangsa University was moved to carry out a Seminal Education Activity on the Benefits of MSMEs with the title "Seminar on MSMEs and Legal Legality and Socialization of Appropriate Technology". This seminar aims to develop community insight so that they can be creative and utilize the potential of the village to improve the community's economy
PERSPEKTIF FAKTOR NORMA SUBYEKTIF DAN KONTROL KEPRILAKUAN TERHADAP PERILAKU KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Afiah, Efi Tajuroh; Dewi, Titi Navila; Kusumawati, Nugrahini
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): 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.v4i3.99

Abstract

Many factors affect taxpayer compliance, including; subjective norm factors and behavioral control. This study aims to determine the influence of subjective norm factors and behavioral control on the compliance of motor vehicle taxpayers. The research method used is quantitative research with a correlational approach method. The population is motor vehicle taxpayers. The technique of using samples uses simple random sampling to  determine using the slovin formula. The results of the hypothesis test research show that subjective norms and behavioral control affect the compliance of motor vehicle taxpayers. Hypothesis 1 of the t-value calculated is 8.224 > the t-value of the table is 1.984 with a significance of 0.000 < 0.05 then (H1) is acceptable. Hypothesis 2 of a calculated t-value of 8.880 > a table t-value of 1.984 with a significance of 0.000 < 0.05 then (H2) is acceptable. Hypothesis 3 (Test F) value f calculated > f table (50.974 > 3.09) with significance (0.000 < 0.05), thus H3 was accepted. Based on the results of data analysis through proving the three hypotheses proposed in this study regarding the influence of subjective norms and behavioral control on the compliance of motor vehicle taxpayers, this study concludes that the three hypotheses proposed in this study are all accepted
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