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All Journal Gorontalo Accounting Journal Aptisi Transactions on Management Journal of Economics and Business UBS Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Journal of Accounting and Finance Management (JAFM) Journal of Social Science Research Trend in Technology and Management Journal of Sustainable Community Service Journal Of Economic Sciences (Ekuisci) Asian Journal of Management, Entrepreneurship and Social Science Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Aoliyah Firasati
Universitas Swadaya Gunung Jati
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analysıs Of The Determınatıon Of Fırm Value: Fınancıal Performance As Moderatıon Aviv Tihan; Aoliyah Firasati
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 03 (2024): August Asian Journal of Management Entrepreneurship and Social Science ( AJMES
Publisher : Cita Konsultindo Research Center

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

Abstract

How society views a company affects its value. Generally, energy sector companies are negatively assessed for their operational actions towards environmental pollution and social welfare. Through the practice of efficiency, transparency, accountability and sustainability, it affects the level of trust of potential investors in providing funding to the company, which has implications for the company's value. This study aims to analyze the linkage of the influence of good corporate governance practices and corporate social responsibility on firm value with financial performance as moderation. The population of this study, are companies that are members of IDXENERGY in 2020 - 2022. With purposive sampling as a research sampling technique. Researchers apply several criteria that are in accordance with the needs and 15 companies are taken as samples in the study. The analysis technique used in this research is Panel Data Regression with the help of software such as Excel, E-Views 12 and SPSS. Based on the research results, Good Corporate Governance and Corporate Social Responsibility have a significant and positive effect on firm value. The moderating variable of financial performance can be able to strengthen the relationship between Good Corporate Governance and Corporate Social Responsibility on firm value.
PENGGUNAAN MEDIA PROMOSI DIGITAL GUNA MENINGKATKAN PENJUALAN ALIYAH CAKE Fatimah, Siska Ernawati; Purdianto, Ario; Firasati, Aoliyah
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 2 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v2i4.637

Abstract

The economic instability following the pandemic has had an impact on small businesses, including Micro, Small, and Medium Enterprises (MSMEs), which have experienced a decline in income and even bankruptcy. Therefore, strategies are needed for MSMEs to survive and develop their businesses. One of the MSMEs in Cirebon City affected by Covid-19 is Aliyah Cake, a snack business that offers various snacks with unique flavors and shapes. The business has faced challenges in its promotional efforts, resulting in a decrease in sales. The objective of this MSME program is to provide education and assistance in digital promotion, with the hope of increasing sales and the number of customers. The empowerment activities for MSMEs will be carried out for a period of 2 months, from November 2021 to December 2021. The results obtained after implementing the program show that Aliyah Cake is now able to independently conduct digital promotions by creating attractive photos or videos, which have generated visually appealing content that attracts buyers.
Risk Management Strategies in Blockchain Adoption within Financial Institutions Analyzing Challenges and Opportunities Dewi, Susanti; Firasati, Aoliyah; Sitoayu, Laras; Bennet, Daniel
APTISI Transactions on Management (ATM) Vol 9 No 1 (2025): ATM (APTISI Transactions on Management: January)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/atm.v9i1.2393

Abstract

The integration of blockchain technology in financial institutions has introduced both groundbreaking opportunities and significant risks, necessitating a comprehensive approach to risk management. Blockchain’s potential to enhance transparency, security, and efficiency in financial processes makes it an attractive technology for financial institutions. However, issues like regulatory uncertainty, data privacy, and technological readiness present unique challenges. This study aims to identify, evaluate, and provide insights into the primary risks associated with blockchain implementation in financial institutions, focusing on both challenges and opportunities to aid in effective risk management. Using the Structural Equation Modeling (SEM) technique with Partial Least Squares (PLS), also known as SmartPLS, this study examines data collected from financial industry stakeholders, including risk managers and IT experts. Variables assessed include data security, regulatory compliance, and technological infrastructure, allowing for a nuanced understanding of the risk dynamics within blockchain adoption. The analysis reveals that data security risks and regulatory concerns significantly impact blockchain implementation success, while technological readiness serves as a moderating factor, influencing the ease of adoption and operational success. Findings underscore the need for a balanced approach to blockchain integration in financial services, where risk management strategies address both regulatory and technological challenges. By identifying these core risks and their implications, this study contributes to the body of knowledge on blockchain risk management and offers practical recommendations for financial institutions aiming to adopt blockchain effectively while minimizing associated risks.
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Cirebon Satu Janiman Janiman; Aoliyah Firasati
Journal of Economics and Business UBS Vol. 12 No. 3 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i3.217

Abstract

Setiap tahun jumlah wajib pajak semakin meningkat, namun peningkatan jumlah wajib pajak tidak diimbangi dengan kepatuhan wajib pajak dalam memenuhi kewajiban pajaknya. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kesadaran wajib pajak, kualitas pelayanan fiskus, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Cirebon Satu. Jenis penelitian ini merupakan penelitian dasar atau basic research. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari kuisioner yang disebarkan kepada wajib pajak orang pribadi yang terdaftar di Kantor Pajak Pratama Cirebon Satu, populasi dalam penelitian ini berjumlah 116.409 dan sampel dalam penelitian ini berjumlah 100 responden yang diambil menggunakan cluster sampling. Metode Analisis statistic dalam penelitian ini adalah dengan menggunakan analisis regresi linear berganda dengan menggunakan Software IBM SPSS 25 for windows. Hasil penelitian menunjukan bahwa kesadaran wajib pajak dan kualitas pelayanan fiskus berpengaruh terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Cirebon Satu. Sedangkan sanksi pajak tidak berpengatuh terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Cirebon Satu.
Pengaruh Capital Intensity Ratio, Firm Size, dan Return On Assets Terhadap Effective Tax Rate Aoliyah Firasati; Janiman Janiman; Dede Yusuf Maulana
Journal of Economics and Business UBS Vol. 12 No. 6 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v2i6.1309

Abstract

Effective tax rate merupakan persentase tarif pajak yang ditanggung oleh perusahaan yang digunakan untuk mengukur efektivitas suatu perusahaan dalam meminimalkan pajak dengan membagi beban pajak penghasilan terhadap pendapatan sebelum pajak. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi effective tax rate. Terdapat faktor yang digunakan dalam penelitian ini yang menjelaskan effective tax rate adalah capital intensity ratio, firm size, dan return on assets. Metode penelitian yang digunakan adalah metode asosiatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan sektor infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek. Indonesia periode 2018-2021 yang berjumlah 76 perusahaan. Metode pengambilan sampel yang digunakan adalah purposive sampling, yaitu sampel yang digunakan dalam penelitian ini harus memenuhi kriteria sampel dan diperoleh sebanyak 15 perusahaan yang menjadi sampel dengan periode pengamatan selama 4 (empat) tahun sehingga didapat 60 sampel dalam penelitian ini. Teknik analisis dalam penelitian ini menggunakan regresi linear berganda yang sebelumnya dilakukan uji asumsi klasik mencakup normalitas, multikolinieritas, autokorelasi, dan heteroskedastisitas. Pengujian hipotesis menggunakan Uji t (uji parsial). Hasil penelitian ini menunjukan bahwa return on assets berpengaruh terhadap effective tax rate sedangkan capital intensity ratio dan firm size tidak berpengaruh terhadap effective tax rate.
Internal Factors that encourage Tax Avoidance in LQ45 Companies on the IDX 2020-2023 Maharani, Amelta; Rismayada Putri, Dwi; Firasati, Aoliyah
Jurnal Ekuisci Vol 2 No 6 (2025): Vol 2 No 6 July 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i6.772

Abstract

Background. Tax avoidance is an effective method of mitigating the tax burden by circumventing taxes through transactions. Moreover, tax avoidance may be construed as a method of circumventing taxes while remaining within the bounds of the law. While the company's tax evasion may adhere to tax regulations, it can nonetheless have adverse effects on the nation. Aims. This study aims to investigate the internal factors within organizations that promote tax evasion and to examine the influence of company size, profitability, and leverage on tax avoidance. Tax avoidance is a financial approach that lawfully reduces business tax obligations efficiently. Methods. This study examines the internal factors that influence avoidance in LQ45 businesses listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023, as reflected in the LQ45 index during this period. Result. Based on the sample criteria, 38 companies were selected as the research object from 152 data sources, employing a quantitative descriptive approach. This study analyzes financial statements and business governance factors to evaluate their influence on tax avoidance. Conclusion. The primary internal factors analyzed encompass profitability, leverage, and firm size. The results indicate that firm size significantly influences avoidance behavior, with larger, more successful enterprises employing more aggressive tax tactics. Implementation. Profitability also significantly affects tax avoidance, as companies can focus on reducing the amount of income tax they are required to pay.
The Effect of Awareness, Income, and Service Quality on Taxpayer Compliance in Paying Land and Building Tax in Kuningan District Santi Halimatusadiyah, Dede; Melha, Melha; Firasati, Aoliyah
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2140

Abstract

This study looked at how taxpayer compliance with paying Land and Building Tax (PBB) in Kuningan District was impacted by awareness, income level, and service quality. This study employed a quantitative approach using SPSS software version 26 to handle data from multiple linear regression analysis. One hundred randomly chosen respondents (random sampling) from among taxpayers registered with the Kuningan Regency Regional Revenue Agency were given questionnaires in order to collect data. The findings of analysis show that the level of awareness and quality of service contribute significantly to taxpayer compliance in PBB payments. On the other hand, there is no discernible impact of the income variable on the degree of compliance. The government can take these results into account when developing strategies to increase taxpayer compliance, such as by enhancing the standards of public services related to taxes and providing continuous tax education.
The Effect of Bleaching Program, Awareness and Sanctions on Compliance of Motor Vehicle Taxpayers in Cirebon City Rafa Faridah, Nur; Qomalasari, Zahwa; Firasati, Aoliyah
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2165

Abstract

This study aims to know the impact of bleaching program, awareness and sanctions on the compliance of motor vehicle taxpayers in the city of Cirebon. This quantitative study used multiple linear regression analysis with SPSS 26. Four hundred respondents were selected at random and given a questionnaire. The participants in this study were individuals who owned a registered motor vehicle at the SAMSAT Cirebon City. The findings showed that the only variable that significant and positive affected taxpayer compliance was awareness. Meanwhile, there was no visible impact from the sanctions and bleaching program factors. In addition to offering guidance for future academics who wish to expand their research by incorporating other, more varied variables, it is hoped that the findings of this study will be taken into account by relevant institutions when they formulate policies to improve taxpayer compliance.
THE EFFECT OF TAXPAYER AWARENESS, TAX SANCTIONS, FISCAL SERVICE QUALITY, AND EDUCATION LEVEL ON INDIVIDUAL TAXPAYER COMPLIANCE AT KPP PRATAMA CIREBON DUA. Meilinda, Riska; Lindya, Lindya; Firasati, Aoliyah
Journal Of Social Science (JoSS) Vol 3 No 8 (2024): JOSS: Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v3i7.346

Abstract

The purpose of this study was to investigate the effects of taxpayer awareness, tax sanctions, the quality of fiscal services, and education level on individual taxpayer compliance at the Cirebon Dua Primary Tax Service Office. This type of research is a type of basic research. The population of interest in this study comprises all individual taxpayers registered at the Cirebon Dua Primary Tax Service Office in 2023, totaling 547,405 taxpayers. This study employs the simple random sampling technique for sample selection. Primary data was collected through distributing questionnaires to respondents. Data analysis utilized multiple linear regression conducted with SPSS Version 25 software. The results showed that taxpayer awareness, fiscal service quality, and education level increased individual taxpayer compliance at KPP Pratama Cirebon Dua. However, it was found that tax sanctions had no effect on individual taxpayer compliance.
Inovasi Eko-Sabun Berbasis Eco-Enzyme sebagai Solusi Pengurangan Sampah Organik di Desa Danawinangun dan Desa Kanci, Cirebon Firasati, Aoliyah; Bukhori, Bukhori; Irvan, Muhammad; Permana, M. Septian Arya; Francisko, Muhamad; Salsabilla, Putri; Demiyati, Eba; Chaniago, Pedro Revosky
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 5 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i5.2133

Abstract

This Community Service Program (PKM) demonstrates a community-based circular model for reducing household organic waste through the following flow: organic waste bank ? eco-enzyme ? eco-soap ? non-commercial testing education. The intervention was implemented for approximately two months in Danawinangun Village, Klangenan District (Cirebon Regency) as the pilot location; the resulting tools were packaged into a Replication Kit for Kanci Village, Astanajapura District (dissemination replication baseline). The evaluation design was descriptive pre-post, including 4–6 training sessions (production SOP, K3, and QC), production of ?4 test batches, and household use testing labeled “Test Samples Not for Sale”.  The results show an increase in partner capacity: pre–post knowledge/skills 47.8 ? 82.4/100, 87% of participants passed the practical test, and SOP/K3 compliance was 92%. Product quality performance was stable: pH 7.5–8.0 (household cleaner/dishwash variants), foam stability ?24 hours, consistent viscosity through gradual addition of NaCl following the salt curve. Usability test (n=120 samples; 80% response rate) resulted in good acceptance (74% rated ?4/5). Early impact on household behavior (n=84) showed organic waste separation +29 points, reduction in burning ?23 points, and ownership of organic waste containers +29 points. Local institutions (Team Decree, weekly meetings, Log/QC/Batch Card forms) ensured traceability and rapid learning. Findings confirm that a simple, standardized, participatory upstream approach is feasible in the short term and ready for replication through the Kanci Replication Kit, without transactional elements in the initial phase.ABSTRAKProgram Pengabdian kepada Masyarakat (PKM) ini menunjukkan model sirkular berbasis komunitas untuk pengurangan residu organik rumah tangga melalui alur bank sampah organik ? eco-enzyme ? eko-sabun ? uji guna non-komersial edukasi. Intervensi dilaksanakan selama ±2 bulan di Desa Danawinangun, Kec. Klangenan (Kab. Cirebon) sebagai lokasi pilot; perangkat hasilnya dikemas menjadi Replication Kit bagi Desa Kanci, Kec. Astanajapura (diseminasi baseline replikasi). Desain evaluasi bersifat deskriptif pra–pasca, mencakup pelatihan 4–6 sesi (SOP produksi, K3, dan QC), produksi ?4 batch uji, serta uji guna rumah tangga berlabel “Sampel Uji Tidak untuk diperjualbelikan”. Hasil menunjukkan peningkatan kapasitas mitra: pre–post pengetahuan/keterampilan 47,8 ? 82,4/100, 87% peserta lulus uji praktik, dan kepatuhan SOP/K3 92%. Kinerja mutu produk stabil: pH 7,5–8,0 (varian household cleaner/dishwash), stabilitas busa ?24 jam, viskositas konsisten melalui penambahan NaCl bertahap mengikuti salt curve. Uji guna (n=120 sampel; respon 80%) menghasilkan keterterimaan baik (74% menilai ?4/5). Dampak dini perilaku rumah tangga (n=84) menunjukkan pemilahan organik +29 poin, penurunan pembakaran ?23 poin, dan kepemilikan wadah organik +29 poin. Kelembagaan lokal (SK Tim, rapat mingguan, formulir Log/ QC/ Kartu Batch) memastikan traceability dan pembelajaran cepat. Temuan menegaskan bahwa pendekatan hulu, sederhana, terstandar, dan partisipatif layak diterapkan dalam horizon singkat serta siap direplikasi melalui Replication Kit Kanci, tetap tanpa unsur transaksi pada fase awal.
Co-Authors Ari Prasetyo Arinal Muna Aviv Tihan Bennet, Daniel Bukhori, Bukhori Cepi Saepuloh Chaniago, Pedro Revosky Dede Yusuf Maulana Demiyati, Eba Dewi, Susanti Francisko, Muhamad Hijroh Rokhayati, Hijroh Irwan Sutirman Wahdiat Iwan Irwansyah Janiman Janiman Janiman Janiman, Janiman Laras Sitoayu Linda Dwi Afdilah Lindya Lindya Maharani, Amelta Meilinda, Riska Melha, Melha Muhammad Irvan Natalia, Helfi Permana, M. Septian Arya Pranata, Puguh Purdianto, Ario Qomalasari, Zahwa Rafa Faridah, Nur Rismayada Putri, Dwi Rizky Aldi Setianda Salsabilla, Putri Santi Halimatusadiyah, Dede Siska Ernawati Fatimah Sitorus, Lorensia Susilawati Wilda Fuji Lestari