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All Journal Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Edunomika (JIE) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Nunung Aini Rahmah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Pengetahuan, Kepercayaan dan Religiusitas Terhadap Kepatuhan Orang Pribadi Membayar Pajak dengan Membayar Zakat Sebagai Variabel Moderasi Di KPP Pratama Cimahi Bani Binekas; Nunung Aini Rahmah; Ratih Ginanjar Krismawati
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14308

Abstract

This study aims to examine and analyze whether Knowledge, Trust, and Religiosity influence Individual Tax Compliance with Zakat Payment as a Moderating Variable. A case study was conducted on Individual Taxpayers registered at the KPP Pratama Cimahi Tax Office. A total of 400 respondents were sampled. This study uses validity and reliability tests, as well as statistical tests with a multiple regression analysis approach and Moderate Regression Analysis (MRA). The research results show that (1) Knowledge is in the very good category with a score percentage of 91%. (2) Trust is in the very good category with a score percentage of 89%. (3) Religiosity is in the very good category with a score percentage of 91%. (4) Knowledge has a positive and significant effect on individual tax compliance; Trust has a positive and significant effect on individual tax compliance; Religiosity has a positive and significant effect on individual tax compliance; Knowledge, Trust, and Religiosity simultaneously have a positive and significant effect on individual tax compliance. (5) Knowledge, Trust, and Religiosity with Zakat Payment as a Moderating Variable simultaneously have a significant effect on individual tax compliance.
Saptapesona Literacy and Increasing Tourism Awareness in the Ciseupan Ecotourism Community, Cimahi City Lukni Burhanuddin; Moch Vrans Romi; Nunung Aini Rahmah; Ferikawati Magdalena; Trisnia Manggiasih; Veronika Santi
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 1 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i1.5599

Abstract

Ecotourism plays a vital role in preserving natural habitats and biodiversity while promoting sustainable management practices through energy efficiency, waste management, and environmental awareness. This community service initiative, conducted in the Ciseupan area of Cimahi City, aimed to enhance local understanding of the Sapta Pesona concept—safety, orderliness, cleanliness, coolness, beauty, friendliness, and memorable experiences—to support the sustainable development of ecotourism. The methodology involved problem identification with Pokdarwis Cibeber, workshops, focus group discussions (FGD), and evaluations. Primary data were collected through FGDs with 19 purposively sampled participants, while secondary data were derived from government reports and tourism management documents. Results revealed varied levels of public understanding of Sapta Pesona, with significant improvements in awareness among participants involved in the program. However, challenges such as limited program reach and inadequate public facilities were identified. Strategic recommendations include expanding educational outreach, providing specialized training, improving infrastructure, and fostering multisector collaboration. The initiative demonstrated a positive impact by raising awareness of tourism's ecological and economic benefits, laying the groundwork for sustainable ecotourism development in Ciseupan. 
THE EFFECT OF NET INCOME, OPERATING CASH FLOW, INVESTMENT CASH FLOW, AND FUNDING CASH FLOW ON STOCK RETURNS (CASE STUDY OF ENTERPRISES REGISTERED IN THE LQ45 INDEX ON THE INDONESIA STOCK EXCHANGE 2018-2022) Fariza Febriana; Nunung Aini Rahmah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.297

Abstract

Stock returns represent the profits gained from investing in stocks. Investors typically seek out shares of Enterprises that promise the highest returns. This investigation seeks to understand the relationship among net income, operating cash flow, investment cash flow, and funding cash flow, and how they affect stock returns. The study focuses on Enterprises registered on the Indonesia Stock Exchange under the LQ45 index from 2018 to 2022. Utilizing purposive sampling, data was collected from 23 Enterprises over a five-year period, outcoming in 115 samples. Secondary data was analyzed using multiple regression analysis. The outcomes reveal that net income does not significantly influence stock returns, while operating cash flow and funding cash flow positively effect stock returns. However, investment cash flow does not exhibit a significant effect on stock returns.
Co-Authors Bani Binekas Fariza Febriana Ferikawati Magdalena Lukni Burhanuddin Moch Vrans Romi Ratih Ginanjar Krismawati Trisnia Manggiasih Veronika Santi