Claim Missing Document
Check
Articles

Found 36 Documents
Search

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
THE FUNDAMENTAL RELATIONSHIP OF GREEN ACCOUNTING, CARBON PERFORMANCE, CORPORATE SOCIAL RESPONSIBILITY TO FINANCIAL PERFORMANCE THROUGH ENVIRONMENTAL PERFORMANCE Suprihatin, Neneng Sri; Nailufaroh, Lulu; Natasyannisa, Tania
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7229

Abstract

This study examines the effect of green accounting, carbon performance, and corporate social responsibility (CSR) on financial performance, with environmental performance as a mediating variable. A quantitative approach was applied using secondary data from annual and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2022–2024. Data analysis employed multiple regression and mediation testing using SPSS software. The results reveal that green accounting, carbon performance, and CSR significantly affect environmental performance. Furthermore, ecological performance significantly influences financial performance. It also mediates the relationship between the independent variables and financial performance. These findings emphasize the importance of integrating sustainability into corporate strategy to enhance economic value and corporate reputation.
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.