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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Measurement : Jurnal Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Syi'ar Iqtishadi JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Journal of Accounting Auditing and Business BALANCE Jurnal Akuntansi dan Bisnis JURNAL AKUNTANSI KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Buana Akuntansi MOVE: Journal of Community Service and Engagement Jurnal Keuangan dan Perbankan(KEBAN) LAWSUIT JURNAL PERPAJAKAN Jurnal Akuntansi Manajemen (JAKMEN) JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Jurnal Pengabdian Masyarakat Bangsa Jurnal Akuntansi dan Keuangan JIMEKA RANGGUK: Jurnal Pengabdian Kepada Masyarakat
Neneng Sri Suprihatin, Neneng Sri
Program Studi Akuntansi, Universitas Serang Raya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Serang City Environment Community Education About Garbage Banks and Making Garbage Disposal Suprihatin, Neneng Sri; Nailufaroh, Lulu; Wati, Chinta
MOVE: Journal of Community Service and Engagement Vol. 4 No. 2 (2024): November 2024
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i2.392

Abstract

Human production and consumption processes contribute to global waste problems. The 3R concept (reduce, reuse, and recycle) can help reduce the amount of waste disposed of and generate added value for society. Non-organic waste can be recycled or used for crafts. Organic waste can be collected and processed into biogas, animal feed, or compost. It is very important to conduct socialization and community education to give people an understanding of how to properly manage and process waste. Socialization and community education can be done by creating media such as brochures, pamphlets, and posters about waste management; providing counseling to community groups; inviting people to sort waste into various types; and providing different trash bins for organic and non-organic waste. The results of the activities carried out in the Kaujon Baru Environment with residents of Serang City showed that knowledge about waste sorting is very important, and awareness of how to distinguish organic and inorganic waste must start at home. By providing trash bins that can distinguish organic and non-organic waste, people can become more accustomed to sorting garbage and be more aware of how to process organic waste.
The Impact of Leverage, Managerial Ownership, and Capital Intensity on Tax Avoidance Nailufaroh, Lulu; Suprihatin, Neneng Sri; Mahardini, Nikke Yusnita
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 1 No. 2 (2022): Januari-Juni
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jkk.v1i2.4490

Abstract

The purpose of this study is to examine the effect of Leverage, managerialownership and capital intensity on tax avoidance in real estate companies listedon the Indonesia Stock Exchange for in 2017-2019. Determination of samplesusing purposive sampling method and obtaining 23 companies with certaincriteria. The analysis technique used in this study is multiple linear regression.The results showed that the leverage and capital intensity have no significanteffect on tax avoidance. While management ownership has a significant effect ontax avoidance
Sosialisasi Aplikasi Keuangan SI-APIK pada Toko Batik di Kota Serang Nailufaroh, Lulu; Suprihatin, Neneng Sri
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 3 (2025): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i3.2277

Abstract

Untuk menilai kinerja keuangan usahanya, pelaku UMKM harus memahami pelaporan keuangan. Masalah umum yang muncul adalah kurangnya pemahaman mengenai prinsip akuntansi dan pemanfaatan perangkat aplikasi akuntansi. Oleh karena itu, diselenggarakanlah program pelatihan yang difokuskan pada penerapan akuntansi melalui penggunaan aplikasi Si-Apik. Kegiatan pengabdian ini bertujuan untuk membantu pemanfaatan Aplikasi Si APIK dalam pembuatan laporan keuangan Toko Batik Rifki Hadi yang berlokasi di Kota Serang. Kegiatan pengabdian kepada masyarakat ini menggunakan metode survei, observasi, dan pelaksanaan kegiatan sosialisasi. Melalui kegiatan ini, pelaku usaha semakin memahami pentingnya pembuatan laporan keuangan bagi usahanya, serta meningkatkan keterampilan dalam pencatatan transaksi yang menghasilkan laporan keuangan, meliputi Neraca, Laporan Laba Rugi, dan Laporan Arus Kas di Toko Batik Rifki Hadi.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA Framita, Dien Sefty; Nailufaroh, Lulu; Maulita, Dian; Suprihatin, Neneng Sri
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 4 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/z99gx858

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap pengungkapan Islamic Social Reporting (ISR). Populasi yang digunakan adalah 13 bank umum syariah, dengan sampel diambil menggunakan metode purposive sampling, sebanyak 11 Bank Umum Syariah di Indonesia. Penelitian ini menggunakan metode Kuantitatif. Jenis data variabel merupakan data sekunder yang diperoleh dari laporan tahunan keuangan (annual report) yang dipublikasikan pada situs resmi masing-masing bank tersebut pada periode 2018-2022. Metode analisis data yang digunakan adalah regresi linier berganda dengan menggunakan software SPSS 22. Berdasarkan hasil penelitian dapat disimpulkan bahwa ukuran perusahaan berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting (ISR), profitabilitas tidak berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting (ISR), leverage tidak berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting (ISR).
ANTESENDEN DAN KONSEKUENSI TAX AVOIDANCE DALAM LAPORAN KEUANGAN PERUSAHAAN Suprihatin, Neneng Sri; Wijaya, Herman
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

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

Abstract

This research aims to empirically test the influence of corporate social responsibility, capital intensity, and executive compensation on tax avoidance in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2016-2020. This research was conducted using associative quantitative methods. The research population was 54 companies, and a sample of 18 companies was taken using purposive sampling. The research was conducted at consumer goods sector companies on the IDX for 2016-2020. The type of data used is secondary data obtained from www.idx.co.id. Data was collected with the 2016-2020 annual report and analyzed with SPSS version 26. Tax avoidance in this research uses the Effective Tax Ratio (ETR) measurement. The results of hypothesis testing using t statistics show that corporate social responsibility affects tax avoidance. In contrast, capital intensity does not affect tax avoidance, and executive compensation affects tax avoidance. The test results show that corporate social responsibility, capital intensity, and executive compensation affect tax avoidance in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2016-2020.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS Suprihatin, Neneng Sri; Naifaroh, Lulu; Fazarwati, Dita
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.20087

Abstract

The purpose of study was to examine the effect of board composition, agency cost, liquidity, leverage and firm size on financial distress in sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 Period. This research a quantitative method. The population in this study are various industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The sample research method was carried out using the purposive sampling method, based on predetermined criteria there were 13 companies used as samples. The analytical method used is the method of logistic regression analysis. The test results show that: (1) board composition has no effect on financial distress, (2) agency cost has no effect on financial distress, (3) liquidity has no effect on financial distress, (4) leverage has no effect on financial distress, (5) firm size has no effect on financial distress.
Implementasi Digital Marketing, Branding dan Labeling UMKM AR-ARDHO di Kota Cilegon Framita, Dien Sefty; Maulita, Dian; Nailufaroh, Lulu; Suprihatin, Neneng Sri; Giyanti, Giyanti; Safaah, Eva; Suhartini, Suhartini
RANGGUK: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025): RANGGUK: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/rgk.v5i2.5928

Abstract

This community service aims to increase the productivity of the “AR-ARDHO” cotton candy business located in Kotabumi Village, Cilegon City, Banten through packaging innovation and the implementation of digital marketing, branding and labeling. The community service activities carried out were motivated by the problems faced by partners who have limitations in packaging and selling their products. This community service activity was carried out by providing counseling and assistance in selecting and packaging products, digital marketing systems and conducting market research related to consumer responses to new packaging. From the results of the counseling carried out, partners received a change in mindset regarding the importance of innovation in packaging and good types of packaging and a modern promotion system so that partners have the desire to change packaging and implement digital marketing in order to increase the productivity of their product sales. It is hoped that this activity will motivate partners to further innovate and learn and explore the knowledge they have regarding other marketing strategies such as promotion and distribution of the products produced.
DAMPAK KOMPENSASI MANAJEMEN, CORPORATE GOVERNANCE DAN REPUTASI AUDITOR TERHADAP MANAJEMEN PAJAK Neneng Sri Suprihatin; Lulu Nailufaroh
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 4 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/cnfc0r41

Abstract

Pengaruh kompensasi manajemen, manajemen perusahaan, dan reputasi auditor terhadap manajemen pajak adalah subjek penelitian ini. Purposive sampling adalah metode pengambilan sampel yang digunakan.  Dalam penelitian ini, Sampel terdiri dari 36 (Tiga Puluh Enam) perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2021 hingga 2024, dan diamati selama 4 (Empat) tahun. Analisis data dilakukan dengan analisis kuantitatif menggunakan statistik deskriptif, analisis regresi linear berganda, dan uji hipotesis. Semua ini dilakukan menggunakan program statistik IBM SPSS Versi 29. Hasil penelitian menunjukkan bahwa manajemen kompensasi secara parsial mempengaruhi manajemen pajak, sementara manajemen perusahaan yang diukur dengan persentase komisaris independen tidak mempengaruhi manajemen pajak. manajerial pajak. Hasil penelitian menunjukkan bahwa kompensasi manajemen dan manajemen perusahaan memengaruhi manajemen pajak. Koefisien determinasi (R2) sebesar 0,100 menunjukkan bahwa setiap variable independen atau bebas memiliki pengaruh secara bersamaan, yaitu sebesar 10% terhadap manajemen pajak. Sementara sembilan puluh persen, atau sebagian besar, dipengaruhi oleh variabel tambahan yang tidak diuji dalam penelitian
Antesenden dan Konsekuensi Tax Avoidance dalam Laporan Keuangan Perusahaan Neneng Sri Suprihatin
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 20, No 1 (2026): MEASUREMENT : JURNAL AKUNTANSI JUNI 2026
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v20i1.5907

Abstract

This research aims to empirically test the influence of corporate social responsibility, capital intensity, and executive compensation on tax avoidance in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2016-2020. This research was conducted using associative quantitative methods. The research population was 54 companies, and a sample of 18 companies was taken using purposive sampling. The research was conducted at consumer goods sector companies on the IDX for 2016-2020. The type of data used is secondary data obtained from www.idx.co.id. Data was collected with the 2016-2020 annual report and analyzed with SPSS version 26. Tax avoidance in this research uses the Effective Tax Ratio (ETR) measurement. The results of hypothesis testing using t statistics show that corporate social responsibility affects tax avoidance. In contrast, capital intensity does not affect tax avoidance, and executive compensation affects tax avoidance. The test results show that corporate social responsibility, capital intensity, and executive compensation affect tax avoidance in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2016-2020.
PENINGKATAN LITERASI KEUANGAN PADA TOKO BATIK RIFKI HADI MELALUI PENDAMPINGAN PEMBUKUAN SEDERHANA Lulu Nailufaroh; Neneng Sri Suprihatin; Dian Maulita
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 3 No 2 (2022): Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Volume 3, No 2 Oktober 2022
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v3i2.831

Abstract

This community service aims to provide socialization about simple bookkeeping for Toko Batik Rifki Hadi. Also The purpose of this PKM is to assist in the preparation of MSME financial report bookkeeping with simple techniques. So that measurable income, expenses and profits are obtained and know the development of their business. The method of implementing community service in Toko Batik Rifki Hadi is divided into three stages, namely the initial stage of training, the second stage is the implementation of training and mentoring, and the final monitoring. The results obtained from this activity are able to increase knowledge and skills in running a business through simple bookkeeping/records that are easily applied
Co-Authors Afriyanti, Mukhlisah Anita Asnawati Arinda Ayu Ananthy Daniel Happy Putra Dian Maulita Dian Maulita Dian Maulita, Dian Dita Fazarwati Dyah Ayu Pradaningrum Erlina Sari Pohan Erlina Sari Pohan Etty Nasser Etty Nasser, Etty Eva Safaah, Eva Fanny Nurzamzami Fazarwati, Dita Framita, Dien Sefty Giyanti, Giyanti Kodriyah Lulu Naifaroh Lulu Nailufaroh Lulu Nailufaroh Mahardini, Nikke Yusnita Margita Giftilora Naifaroh, Lulu Nailufaroh, Lulu Nikke Yusnita Mahardini Nurul Alawiyah Putri Fauziah Zahra Rahmat Yuliadi Santi Octaviani Santi Octaviani, Santi Suhartini Suhartini Tri Wahyudi Umdiana, Nana Wati, Chinta Wijaya, Herman Yuni Alfiah Yunita Rosiana