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All Journal Jurnal EMT KITA Profita : Komunikasi Ilmiah dan Perpajakan Community Development Journal: Jurnal Pengabdian Masyarakat The Es Economics and Entrepreneurship Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital
Ahmad Kamal Jama
Universitas Ichsan Satya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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PENGARUH FAKTOR KEUANGAN DAN INTENSITAS ASET TETAP TERHADAP KEPUTUSAN PELAPORAN KEUANGAN DAN PAJAK Ahmad Kamal Jama'; Harnovinsah Harnovinsah
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 2 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.713 KB) | DOI: 10.22441/journal profita.v10i2.2905

Abstract

This study is purposed to test empirically the effect of debt ratio, long-term debt ratio, financing deficit and fixed assets intensity on financial and tax reporting decisions. Sampling using purposive sampling method and produces 101 manufacturing companies that listed on the Indonesia Stock Exchange during 2014 to 2016. Hypothesis testing using logistic regression analysis because independent variables measured by dummy. The results show that the debt ratio, long-term debt ratio and financing deficit give significant negative effect on the financial reporting and tax decisions. Meanwhile, fixed asset intensity does not give significant influence to financial reporting and tax decisions.
The Impact of Tourism Infrastructure and Marketing Strategies on Tourist Arrivals and Local Economic Growth in Bali Jama, Ahmad Kamal; Yulianti, Yulianti; Prihatmadji, Wiwiet; Caniago, Aspizain; Izzah, Nidaul
The Es Economics and Entrepreneurship Vol. 3 No. 01 (2024): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v3i01.319

Abstract

This study investigates the effect of tourism infrastructure and marketing strategy on tourist arrivals and local economic growth in Bali. Utilizing a quantitative research design, data were collected from a sample of 290 respondents using a Likert scale ranging from 1 to 5. Structural Equation Modeling-Partial Least Squares (SEM-PLS) was employed to analyze the data and test the proposed hypotheses. The results indicate that both tourism infrastructure and marketing strategies have a positive and significant impact on tourist arrivals, which, in turn, contributes to local economic growth. The findings highlight the critical role of strategic investments in infrastructure development and marketing efforts in enhancing Bali's appeal as a global tourist destination. These insights provide valuable guidance for policymakers and stakeholders aiming to optimize the benefits of tourism and drive sustainable economic development in Bali.
EDUKASI PERILAKU KONSUMEN TERHADAP PEMADANAN NIK MENJADI NPWP Jama, Ahmad Kamal; Yulianti, Yulianti; Rahayu, Siti; Purba, Rebeka Meidiana
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v1i4.1465

Abstract

Nomor Induk Kependudukan (NIK) merupakan kode identitas yang dimiliki setiap penduduk untuk memenuhi hak dan kewajibannya sebagai warga negara. Selain NIK, warga negara juga wajib memiliki Nomor Pokok Wajib Pajak (NPWP) untuk memenuhi kewajiban dan hak perpajakannya. Atas dasar fungsi dan kedudukan yang sama, Pemerintah mengeluarkan program pemadananan antara NIK dan NPWP bagi semua wajib pajak untuk tujuan simplikasi administrasi dan peningkatan kepatuhan perpajakan. Namun, edukasi dan sosialisasi akan pentingnya kewajiban pemadananan tersebut perlu dilakukan oleh semua pihak. Kegiatan ini bertujuan untuk meningkatkan pengetahuan dan kesadaran masyarakat akan pentingnya pemadananan NIK dan NPWP untuk memudahkan pemenuhan kewajiban perpajakan terutama dalam berperilaku sebagai konsumen dalam transaksi online. Metode yang digunakan dalam kegiatan ini dibagi menjadi beberapa tahap yaitu observasi, sosialisasi, implementasi dan evaluasi. Edukasi pemadanan NIK dan NPWP memiliki dampak positif bagi wajib pajak selain untuk meningkatkan kesadaran dan kepatuhan perpajakan juga mengubah perilaku konsumen untuk lebih menyeleksi kegiatan konsumsi dalam transaksi online.
Analisis Pengaruh Financial Literacy, Parent's Income, dan Emotional Intelligence terhadap Financial Behavior pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Esa Unggul Yatimin; Widiyastuti, Tetty; Jama, Ahmad Kamal
Jurnal EMT KITA Vol 9 No 1 (2025): JANUARI 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v9i1.3450

Abstract

The aim of this research is to determine and analyze the influence of financial literacy, parent's income, and emotional intelligence on financial behavior among students at the Faculty of Economics and Business, Esa Unggul University. This research is causal associative research and the type of data used is quantitative data. The population of this research is active students from the Faculty of Economics and Business, Esa Unggul University. The research sample consisted of 100 people. The data analysis technique used is multiple linear regression. The results of this study show that partially analyzing the influence of financial literacy, parent's income, and emotional intelligence has positive and significant effect on financial behavior.  The results of the simultaneous analysis show that financial literacy, parent's income, and emotional intelligence have positive and significant effect on financial behavior among students at the Faculty of Economics and Business, Esa Unggul University.
THE EFFECTS OF CORPORATE SOCIAL RESPONSIBILITY, BRAND REPUTATION, AND CONSUMER TRUST ON ENTREPRENEURIAL VENTURES Jama, Ahmad Kamal
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3377

Abstract

This study investigates the effects of Corporate Social Responsibility (CSR), brand reputation, and consumer trust on the performance of entrepreneurial ventures. Utilizing a quantitative approach and surveying 250 consumers who have recently interacted with entrepreneurial businesses, the research employs Structural Equation Modeling (SEM) to test hypothesized relationships. Results reveal that CSR significantly enhances brand reputation and consumer trust, with brand reputation partially mediating the relationship between CSR and consumer trust. Furthermore, consumer trust strongly predicts entrepreneurial venture performance, highlighting trust as a critical driver of business success in emerging ventures. These findings underscore the strategic importance of integrating CSR initiatives and actively managing brand reputation to foster consumer trust, which in turn improves venture outcomes. The study contributes to both academic literature and practical management by providing a comprehensive model of how responsible practices influence consumer perceptions and entrepreneurial performance
PENDEKATAN BERBASIS MASYARAKAT DALAM PENGENALAN ANTI PENCUCIAN UANG (APU) DAN PENCEGAHAN PENDANAAN TERORISME (PPT) Priyatna, Hilda Nanda; Jama, Ahmad Kamal; Anindya, Annisa; Ersanti, Ersanti
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.38466

Abstract

Pencucian Uang dan Pendanaan Terorisme adalah dua isu global yang berkaitan yang berdampak signifikan terhadap stabilitas ekonomi, keamanan, dan integritas sistem keuangan. Guna memitigasi maraknya Tindak Pidana Pencucian Uang dan Pendanaan Terorisme, melindungi sistem keuangan, menjaga keamanan nasional dan mendukung upaya penegakan hukum serta meningkatkan pemahaman masyarakat maka kegiatan sosialisasi APU & PPT sangat diperlukan. Sosialisasi pengabdian masyarakat “Pendekatan Berbasis Masyarakat dalam Pengenalan Anti Pencucian Uang (APU) dan Pencegahan Pendanaan Terorisme (PPT)” diharapkan meningkatkan pemahaman dan kesadaran masyarakat terhadap pentingnya APU & PPT guna menciptakan lingkungan lebih aman sehingga berkelanjutan bagi semua. Dalam mengukur uji frekuensi, kuesioner dilakukan dengan metode pengolahan data survei menggunakan Nilai Penimbang, Nilai Survei Pemahaman Masyarakat dan Nilai Persepsi, Interval, Interval Konveksi, Mutu Sosialisasi Pemahaman APU & PPT dan Pemahaman Masyarakat tentang APU & PPT. Hasil uji menunjukkan bahwa pemahaman masyarakat dan penegakan hukum tentang APU & PPT meningkat, khususnya di Indonesia.
Co-Authors Annisa Anindya Caniago, Aspizain Ersanti, Ersanti Harnovinsah Harnovinsah Hilda Nanda Priyatna Izzah, Nidaul Prihatmadji, Wiwiet Rebeka Meidiana Purba Siti Rahayu Tetty Widiyastuti Yatimin Yulianti Yulianti