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Novelia Kiki Permatasari
Universitas Mathla’ul Anwar
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PENGARUH KEPEMIMPINAN, MOTIVASI DAN KECERDASAN EMOSIONAL TERHADAP KINERJA GURU AKUNTANSI SEKOLAH MENENGAH KEJURUAN DI KABUPATEN SERANG Permatasari, Novelia Kiki
JURNAL RISET AKUNTANSI TIRTAYASA Vol 4, No 2 (2019): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.008 KB) | DOI: 10.48181/jratirtayasa.v4i2.5671

Abstract

This study examines the influence of leadership, motivation, and emotional intelligence on the performance of accounting teachers. This study uses a vocational school located in serang regency as a research object. The number of samples in this study were 92 respondents. Data were analyzed using SEM (Structural Equation Model) method through the SmartPLS (Partial Least Square) version 1.0 program. The results of this study states that leadership has a significant effect on motivation. This means that leadership is needed and needs to be developed in improving employee work motivation and organizational effectiveness in achieving common goals. Emotional Intelligence has a significant effect on motivation. The higher the emotional intelligence that a teacher possesses the higher the motivation of his work. Leadership has a significant effect on the performance of accounting teachers. If leadership is applied appropriately, then the performance of accounting teachers is increasing. Emotional Intelligence significantly affects the performance of accounting teachers. The higher the emotional intelligence that an accounting teacher possesses, the better the performance will be. Motivation has a significant effect on performance. The higher the work motivation, the higher the level of performance that will be generated. For the vocational school is expected this research can be used as a means for evaluation and improvement of performance for the teacher. For further research is expected to add the external factor variable (environment, organizational culture, etc.) and add the respondent. Researchers can then consolidate research from other business entities, such as other sectors as well as test other factors or variables that may affect the performance of accounting teachers.
PERANAN KETEPATAN WAKTU (TIMELINESS) KETERSEDIAAN LAPORAN KEUANGAN YANG BERKUALITAS SUATU PERUSAHAAN TERHADAP PENGAMBILAN KEPUTUSAN Hendri Kartika Andri; Susanto Wibowo; Novelia Kiki Permatasari; Edi Triwibowo; Ananda Septianingrum Suparyana
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 1 (2021): Ekonomi Kemanusiaan
Publisher : Universitas Tangerang Raya

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

Abstract

Financial Statements are products produced by the Finance Accounting & Tax (FAT) section of a company. Timeliness and accuracy of quality financial reports are very important to be presented in a decision that will be taken by the Board of Directors (BOD) and other stakeholders. The purpose of this study was to determine the role of the timeliness of a company's quality financial statements on decision making. The findings show that the speed of availability of quality financial reports is indeed very helpful and important for BOD in making direct decisions for what steps will be taken by BOD for the advancement of company performance and financial performances in the future.
The Influence of Environmental Accounting on Sustainability Development with Return on Asset as a Moderating Variable Fari'ah, Hesti; Sutihat, Eva; Permatasari, Novelia Kiki
International Conference on Business Management and Accounting Vol 2 No 1 (2023): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i1.3958

Abstract

The purpose of this study is to provide strong evidence regarding the effect of environmental accounting on sustainability development with Return on Assets as a moderating variable in mining companies listed on the IDX. Environmental Accounting in research is measured by PROPER. Sustainability Development is measured by SRDI. The company's Return on Assets is measured by ROA. This type of research includes quantitative research. The population in this study are mining companies that have won the PROPER award and have published sustainability reports for 2021-2022. Meanwhile, the sample in the research used purposing sampling, and 25 companies were obtained from members of the population. The data collection technique is documentation techniques. The data management technique of this research uses Microsoft Excel and Eviews 9 applications. The analysis used in this study is regression analysis with moderating variables (MRA). The results in this study prove that environmental accounting has a significant effect on sustainability development, the interaction variable between environmental accounting and corporate ROA has no significant effect on sustainability development, corporate ROA is not classified as a moderating variable thereby weakening the effect of environmental accounting on sustainability development.
Optimalisasi Peluang Usaha Akibat Pembangunan Tol Rangkasbitung - Panimbang di Desa Kadumalati Pandeglang Permatasari, Novelia Kiki; Rachman, Nono Arief; Yunita, Irma; Sudrajat, Enjat; Syiarudin, Asep
Jurnal Pengabdian Pada Masyarakat Vol 10 No 1 (2025): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v10i1.1067

Abstract

Desa Kadumalati adalah desa yang berada di wilayah kecamatan Sindangresmi, kabupaten Pandeglang, provinsi Banten, yang merupakan salah satu diantara beberapa desa yang dilintasi oleh pembangunan jalan tol Rangkasbitung-Panimbang. Mayoritas penduduknya adalah petani dengan hasil bumi berupa gabah padi. Pembangunan yang melintasi suatu wilayah seharusnya membawa dampak positif bagi lingkungan, salah satunya optimalisasi dari dampak adanya pembangunan adalah dengan mengembangkan SDM warga, seperti Wirausaha, UMKM, Kegiatan PKK yang dapat menambah pendapatan Masyarakat. Kegiatan ini bertujuan untuk menggali informasi dan memberikan sosialisasi terkait dengan potensi alam apa saja yang ada di desa Kadumalati yang bisa dijadikan peluang usaha untuk menambah penghasilan masyarakat dengan memanfaatkan dampak dari pembangunan jalan tol Rangkasbitung-Panimbang. Metode yang digunakan adalah sosialisasi, pelatihan dan workshop terkait dengan optimalisasi peluang usaha dampak dari pembangunan jalan tol Rangkasbitung-Panimbang. Hasil dari aktivitas ini berdampak pada peningkatan pemahaman dan keterampilan peserta dalam memanfaatkan potensi alam yang ada guna menambah penghasilan salah satunya para ibu rumah tangga dapat membuat sebuah produk makanan yang terbuat dari beras yaitu Ranggining khas desa Kadumalati. Kadumalati Village is a village in the Sindangresmi sub-district, Pandeglang Regency, Banten Province, which is one of several villages crossed by the Rangkasbitung-Panimbang Toll Road Construction. The majority of the population are farmers whose agricultural products are rice grain. Development that crosses an area should have a positive impact on the environment, one way of optimizing the impact of development is by developing citizens' human resources, such as entrepreneurship, MSMEs, PKK activities which can increase community income. This activity aims to gather information and provide outreach regarding what natural potential exists in Kadumalati village which can be used as a business opportunity to increase community income by utilizing the impact of the construction of the Rangkasbitung-Panimbang toll road. The methods used are outreach, training and workshops related to optimizing business opportunities resulting from the construction of the Rangkasbitung-Panimbang toll road. The results of this activity have an impact on increasing participants' understanding and skills in utilizing existing natural potential to increase their income, one of which is that housewives can make a food product made from rice, namely Ranggining, a specialty of Kadumalati Village.
The impact of intellectual capital and company risk on stock returns with size as a moderator Permatasari, Novelia Kiki; Dasmaran, Verliani; Tatang, Tatang
Indonesia Auditing Research Journal Vol. 14 No. 1 (2025): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v14i1.392

Abstract

This study aims to investigate the interaction between Intellectual Capital and company risk in influencing stock returns, as well as how company size may moderate this relationship. By gaining a deeper understanding of these dynamics, companies are expected to make more informed decisions regarding the management of Intellectual Capital, risk management, and the optimization of stock returns. The primary objective is to assess the impact of Intellectual Capital and company risk on stock returns, and to determine whether company size strengthens or weakens the relationship between these factors and stock returns. The research employs a quantitative approach, focusing on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2021 to 2023. The sample is selected using purposive sampling, and data analysis includes Multiple Linear Regression, Correlation, and Determination tests. The data is processed using the Eviews 12 statistical tool. The findings reveal that Intellectual Capital significantly affects stock returns, while company risk does not have a significant impact. Additionally, company size enhances the influence of Intellectual Capital on stock returns, but does not moderate or weakens the effect of company risk on stock returns.
Bahasa Inggris: Bahasa Inggris Permatasari, Novelia Kiki; Sutihat, Eva; Yunita, Irma; Yuliana, Ade
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 12 No 1 (2025): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v12i1.51521

Abstract

This study investigates the impact of halal branding, brand image, and brand trust on purchasing decisions among Micro and Small Enterprises (MSEs). It contributes to academic discourse by examining how gender equality interacts with brand-related variables within the framework of the Sustainable Development Goals (SDGs)—a perspective rarely addressed in existing literature. Using data from 400 MSE actors selected through cluster sampling and analyzed via PLS-SEM, the study finds that halal branding, brand image, and brand trust each exert a positive and significant influence on consumer decisions. Interestingly, gender equality does not reinforce these relationships but instead appears to weaken them, suggesting that consumer responses may be shaped by deeper cultural and social currents. The findings encourage business actors to view halal branding and trust-building not merely as technical strategies but as part of a broader engagement with community values—requiring locally grounded approaches to gender inclusion and improved relationships.
The Influence of Live Shopping and Word of Mouth Promotions on Purchasing Decisions which are Moderate by Price on Tiktok Shop Users (Case Study of The Originote Skincare Products in Pandeglang Regency) Relin, Relin; Yunita, Irma; Permatasari, Novelia Kiki
International Conference on Business Management and Accounting Vol 3 No 2 (2025): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v3i2.5101

Abstract

This study aims to analyze the effect of Live Shopping on purchasing decisions with price as a moderating variable, on skincare products the Originote in pandeglang district on purchasing tiktok Shop. Using quantitative methods with an associative approach, this study involved 140 respondents who were taken evenly from 35 sub-districts in Pandeglang Regency, with 4 samples from each sub-district. Data was collected through questionnaires and analyzed using the Partial Least Squares (PLS) method. The results showed that Live Shopping has a positive and significant effect on purchasing decisions, while Word of Mouth promotion has a positive but insignificant effect on purchasing decisions. In addition, price is proven to moderate negatively / weaken and positively / strengthen between Live Shopping and word of mouth promotion on purchasing decisions. these findings provide important information for digital marketing strategies, especially in the context of e-commerce and the use of social media platforms to increase sales.
Transformasi Ekonomi Kreatif melalui Potensi Lokal Opak Ketan Khas Desa Kadubadak, Angsana-Pandegalang Banten Permatasari, Novelia Kiki; Prasasti, Dwi; Nurrahman, Tita Aurellya; Rifaiz, Ahmad; Sudrajat, Enjat
Jurnal Pengabdian Pada Masyarakat Vol 10 No 2 (2025): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v10i2.1093

Abstract

Ekonomi kreatif memiliki peran penting dalam meningkatkan kesejahteraan Masyarakat melalui optimalisasi potensi local. Desa Kadubadak, Kecamatan Angsana, Kabupaten Pandeglang Banten, memiliki produk khas berupa opak ketan yang berpotensi dikembangkan menjadi produk unggulan ekonomi kreatif. Namun, keterbatasan inovasi produk, pemasaran digital, dan akses pasar masih menjadi kendala utama dalam pengembangan usaha opak ketan. Oleh karena itu, program pengabdian kepada Masyarakat ini bertujuan untuk mentransformasi ekonomi kreatif berbasis potensi lokal melalui pelatihan inovasi produk, pemasaran digital, serta pengelolaan usaha berbasis komunitas. Metode yang digunakan dalam program ini adalah metode kualitatif dengan pendekatan partisipasi. Pengumpulan data dilakukan melalui observasi, wawancara, serta diskusi kelompok terarah (FGD) dengan para pelaku usaha opak ketan. Kegiatan yang dilaksanakan mencakup pelatihan inovasi produk dan kemasan, peningkatan kapasitas pemasaran digital, serta pembentukan jaringan pemasaran yang lebih luas melalui e-commerce dan media sosial. Hasil dari pengabdian ini menunjukkan adanya peningkatan keterampilan pelaku usaha dalam inovasi produk dan pemasaran digital. Selain itu, perluasan jaringan pemasaran telah membantu meningkatkan daya saing opak ketan sebagai produk unggulan desa, baik di tingkat lokal maupun nasional. Program ini diharapkan dapat berkontribusi dalam menciptakan usaha berbasis komunitas yang berkelanjutan dan mampu meningkatkan perekonomian Masyarakat Desa Kadubadak secara signifikan. The creative economy plays an important role in improving community welfare through the optimization of local potential. Kadubadak Village, located in Angsana District, Pandeglang Regency, Banten, has a signature product called opak ketan, which has the potential to be developed into a leading product of the creative economy. However, limitations in product innovation, digital marketing, and market access remain major obstacles to the development of the opak ketan business. Therefore, this community service program aims to transform the creative economy based on local potential through training in product innovation, digital marketing, and community-based business management. The method used in this program is a qualitative approach with participatory methods. Data collection was carried out through observations, interviews, and Focus Group Discussions (FGD) with opak ketan entrepreneurs. The activities conducted included training in product and packaging innovation, enhancing digital marketing capacity, and establishing a wider marketing network through e-commerce and social media. The results of this program indicate an improvement in the entrepreneurs' skills in product innovation and digital marketing. Furthermore, the expansion of marketing networks has helped increase the competitiveness of opak ketan as a flagship village product, both locally and nationally. This program is expected to contribute to the creation of a sustainable community-based business and significantly enhance the economy of Kadubadak Village.
Revitalisasi Budaya Pajak di Kampus: Gerakan Pojok Pajak sebagai Sarana Edukasi dan Pendampingan SPT Tahunan Sudrajat, Enjat; Permatasari, Novelia Kiki; Dasmaran, Verliani; Rachman, Nono Arief; Sutihat, Eva; Rifa’i S, Bachtiar; Mi’rajiah, Neng Septiani Fadilatul; Yulianti, Masyayu; Ramadhani, Muhamad; Deliyanti, Deliyanti
Jurnal Pustaka Dianmas Vol 5, No 2 (2025)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/dianmas.v5i2.6513

Abstract

Compliance in reporting Annual Tax Returns (SPT) is one form of citizen contribution in supporting state revenue through taxes. Unfortunately, the level of tax literacy and awareness among the academic community, especially students and education staff, is still relatively low. This community service activity aims to build a culture of tax compliance on campus through the implementation of the Tax Corner Movement as a means of education and assistance in reporting Annual Tax Returns. The implementation method includes socialization, technical training on filling out SPTs using e-Filing, and direct assistance services through the Tax Corner booth on the Mathla'ul Anwar University Campus. The results of the activity showed an increase in participants' understanding of independent tax reporting procedures. As many as 85% of participants felt helped by the existence of this service, and 72% of them successfully completed their SPT reports on time. This activity proves that a collaborative and educational approach on campus can encourage increased tax compliance, especially for first-time taxpayers. The Tax Corner Movement is worthy of replication as a model of sustainable community service in building a tax culture from an early age.
Green Household Initiative: Pengenalan Ekonomi Sirkuler dalam Pengelolaan Limbah Rumah Tangga Dasmaran, Verliani; Permatasari, Novelia Kiki; Sutihat, Eva; Masitoh, Masitoh; Nuraeni, Rini; Al Birun, Muhamad Syehan; Umamah, Neneng; Lestari, Intan
Jurnal Pustaka Dianmas Vol 5, No 2 (2025)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/dianmas.v5i2.6505

Abstract

The increasing generation of household waste in Indonesia, including in Teluklada Village, Sobang District, Pandeglang Regency, poses a serious threat to environmental quality and public health. Low environmental literacy, limited understanding of waste separation, and the prevalence of open burning and mixed waste disposal highlight the urgent need for community-based environmental education. In response to this issue, the Green Household Initiative Community Service Program (PKM) was implemented to enhance public understanding of the circular economy as an alternative approach to household waste management. The methods included field observation, preparation of educational materials, delivery of socialization through presentations and interactive discussions, and basic evaluation of participants’ comprehension. The results indicate a notable improvement in participants’ knowledge of the 3R principles (reduce, reuse, recycle), a positive shift in perceptions regarding the value of waste, and increased awareness of the importance of waste sorting in daily activities. Overall, this program plays a critical role in addressing the urgent need for environmental education and serves as an initial step in strengthening community understanding of circular economy–based waste management.
Co-Authors Ade Yuliana, Ade Al Birun, Muhamad Syehan Ananda Septianingrum Suparyana Deliyanti, Deliyanti Dwi Prasasti Edi Triwibowo Eva Sutihat Fari'ah, Hesti Hendri Kartika Andri Intan Lestari irma yunita IRMA YUNITA Masitoh Masitoh Mi’rajiah, Neng Septiani Fadilatul Nono Arief Rachman Nuraeni, Rini Nurrahman, Tita Aurellya Ramadhani, Muhamad Relin, Relin Rifaiz, Ahmad Rifa’i S, Bachtiar Sudrajat, Enjat Susanto Wibowo, Susanto Syiarudin, Asep Tatang Tatang Umamah, Neneng Verliani Dasmaran Yulianti, Masyayu