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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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SISTEM E-FILING DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN RELAWAN PAJAK SEBABAGAI VARIABEL MODERATING Prihatini, Marcelina; Kusumawati, Nugrahini; Amyati, Amyati
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 4 No. 1 (2024): The 4th National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/ncabet.v4i1.190

Abstract

Taxpayers are compliant with taxation if they know and carry out their obligations. The lower taxpayer compliance, the lower tax revenues will be. Taxpayer awareness of paying and reporting their taxes correctly and clearly, supported by an e-filing system, is an important factor in realizing the tax revenue target. The research aims to determine the effect of the e-filing system and taxpayer awareness on taxpayer compliance, and tax volunteers moderate the influence of the e-filing system and taxpayer awareness on taxpayer compliance. The method used is quantitative with primary data as a questionnaire with 100 taxpayer respondents in Serang City. Analysis uses the Structural Equation Modeling method with the help of SmartPLS 3.2.9 software The research results show that the e-filing system obtained a P-Value of 0.000<0.05, taxpayer awareness 0.031<0.05, tax volunteers did not moderate the influence of the e-filing system 0.691>0.05, and tax volunteers did not moderate the influence of taxpayer awareness 0.147>0.05. The conclusion of this research is that the E-Filing system and taxpayer awareness have a significant effect on taxpayer compliance, but tax volunteers do not moderate the influence of the e-filing system and tax volunteers do not moderate the influence of taxpayer awareness on taxpayer compliance
THE RELATIONSHIP BETWEEN RETURN ON ASSETS AND FIRM SIZE IN INFLUENCING THE LEVELING OF COMPANY PROFITS Kusumawati, Nugrahini; Kusuma, Jaka Wijaya
JURNAL AKUNTANSI FINANCIAL 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

Abstract

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
PKM EDUCATION PREVENTION AND CONTROL OF COVID 19 IN CILOWONG VILLAGE TAKTAKAN SERANG CITY Kusumawati, Nugrahini; Narmo, Maratik Jeremia; Dewi, Wulandari Riska; Qomara, Bagas Agung; Wahyuningsih, Novi
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 3 No. 3 (2024): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/eka.v3i3.128

Abstract

Covid-19 is an acute respiratory disease caused by a new type of coronavirus. The disease first spread in Wuhan, China, spread almost all over the world, and caused a global pandemic. The main symptoms. The covid-19 disease includes cough, fever, and shortness of breath. This disease affects all groups, adults, the elderly, and children. Children need to get an easy-to-understand education about Covid-19 and its ways of prevention. This is the basis of the community service team to actively participate in efforts to prevent and control the Covid-19 virus by providing counseling or socialization about Covid-19 and its prevention efforts to the community. The purpose of this activity is so that the community gets socialization about the prevention of Covid-19 can understand the symptoms of Covid-19, how it is transmitted, and how to prevent it so that children can participate in efforts to prevent Covid-19 transmission starting from themselves.
PENDAMPINGAN UJI KOMPETENSI OTOMATISASI TATA KELOLA PERKANTORAN DI SMK MUHAMMADIYAH PONTANG Kusumawati, Nugrahini; Ende, Ende; Wijaya Kusuma, Jaka; Hamidah, Hamidah; Nursoleh, Nursoleh; Komarudin, Mamay; Widodo, Wahyu
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

Abstract

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
Co-Authors Achmad Farhan Fauzan Agus Agung Aprilian Agustiawan, M. Nassir 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 Ende, Ende Farina Febiyanti Febrianti, Sindi Hamidah . Hamidah Hamidah Helmalia Putri Heni Pujiastuti Ima Pujiawati Jaka Wijaya Kusuma Jimmi Jimmi Jimmi Jimmi, Jimmi Linda Wati Liza Julianti 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 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 Wahyu Widodo Wahyuningsih, Novi Yuliyanti, Putri Zahra, Surti