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PREFERENSI RISIKO MEMODERASI PENGAMPUNAN PAJAK, PEMAHAMAN PERPAJAKAN DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK Murtiningtyas, Triana; Pratiwi, Devindra Vanny; Sa’adah, Lailatus
JOURNAL of APPLIED BUSINESS and BANKING (JABB) Vol 5, No 2 (2024): November
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jabb.v5i2.27303

Abstract

Penelitian ini adalah penelitian kuantitatif kausalitas. Penelitian ini bertujuan untuk mengetahui analisis pengampunan pajak, pemahaman peraturan perpajakan dan kualitas pelayanan fiskus terhadap kepatuhan wajib pajak dengan prferensi risiko sebagai variabel moderasi. Penelitian ini menggunakan data primer menggunakan kuisioner. Sampel dalam penelitian ini adalah wajib pajak orang pribadi di KPP Pratama Malang Utara sebanyak 100 orang. Penelitian ini menggunakan teknik moderated regression analysis (MRA). Hasil penelitian ini menemukan bahwa pengampunan pajak, pemahaman peraturan perpajakan dan kualitas pelayanan fiskus berpengaruh positif signifikan terhadap kepatuhan wajib pajak. Selanjutnya preferensi risiko tidak dapat memoderasi pengaruh antara pengampunan pajak, pemahaman peraturan perpajakan dan kualitas pelayanan fiskus terhadap kepatuhan wajib pajak.
MENINGKATKAN PEREKONOMIAN PEMBUATAN POTATO BALL MELALUI UMKM DI KELURAHAN GAJAHMUNGKUR Kurniawati, Endang; Wahyuningsih, Susanti; Fauziyah, Ika Rahmawati; Riskina, Fika; Sa’adah, Lailatus; Rohana, Ida; Ariana, Fitri Suci
Fokus ABDIMAS Vol 4, No 1: April 2025
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.4.1.30-34

Abstract

In Indonesia, although potatoes have high nutritional value and can be used as an important food source, there are still several reasons why people are not very interested in them. One of the main problems is the lack of knowledge about the benefits of potatoes and innovative and varied ways to cook them. Many Indonesians still eat rice as a source of carbohydrates, so potatoes are not considered a healthy alternative. The level of acceptance of potatoes in Indonesia is influenced by taste preferences and culinary culture in addition to these factors. Potatoes are often considered unfamiliar or not in accordance with local tastes because Indonesian people tend to prioritize traditional foods such as rice and noodles. Efforts are needed to change this perception by promoting potatoes as a versatile food ingredient that can be included in various traditional Indonesian dishes with modifications that suit local tastes. Therefore, we took the initiative to change the public's view of potatoes from just an ordinary food ingredient to a source of inspiration for creating creative and nutritious dishes called "POTATO BALL". Keywords: potatoes and innovative, source of carbohydrates, POTATO BALL 
PENGARUH BUDAYA ORGANISASI, DISIPLIN KERJA DAN KOMITMEN KERJA TERHADAP KINERJA PEGAWAI ( STUDI KASUS BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA KABUPATEN JOMBANG ) Sa’adah, Lailatus; Alamsyah, Achmad zarvendo
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 4 No. 1 (2025): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v4i1.1229

Abstract

The aim of this research is to determine the influence of organizational culture, work discipline and work commitment on the performance of employees of the Personnel and Human Resources Agency. The method used in this research is a quantitative method. The population in this study was 40 employees and the sample was 40 respondents using saturated sampling techniques. The data was collected using a questionnaire method, which was then analyzed using multiple regression analysis using SPSS version 26. The results of the research showed that there was a significant influence between Organizational Culture on employee performance, there was a significant influence between work discipline on employee performance, and there was an insignificant influence between work committees and employee performance. The results of the analysis of the coefficient of determination were 0.234, which means that 23.4% of employee performance variables were influenced by organizational culture, work discipline and work commitment variables, while the rest were influenced by other factors outside this regression model.
Literasi Manajemen Mental dan Spiritual Untuk Membangun Kualitas Diri Arifin, Zainul; Sa’adah, Lailatus; Erawati, Sherly Hesti; Sugiono, Djoko
Jurnal ABM Mengabdi Vol 12 No 1 (2025): Juni
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v12i1.1583

Abstract

This community service activity aims to provide knowledge and understanding to the community about Literacy of mental and spiritual management, namely; The ability to manage and develop one's mental and spiritual health which involves understanding oneself, managing emotions, and developing strategies to improve mental and spiritual well-being. Mental and spiritual management literacy can help improve the quality of life and build better relationships with oneself, others, and the environment. Service activities are carried out through socialization, counseling, mentoring, and real actions. The participation of Lazis Sabilillah's fostered women is very good and actively contributes to providing advice and direction related to the implementation of activities. The impact of this mentoring activity is expected to help partners in balancing emotions, developing themselves, establishing better relationships, and achieving inner peace. The purpose of this service is to; Improving mental health, productivity, social relationships, quality of life and the achievement of personal goals of Laziz Sabilillah's assisted mothers
Manajemen Parenting Untuk Meningkatkan Percaya Diri Anak Bunyamin, Bunyamin; Munfaqiroh, Siti; Sa’adah, Lailatus; Erawati, Sherly Hesti; Arifin, Zainul; Sugiono, Djoko
Jurnal ABM Mengabdi Vol 11 No 1 (2024): Juni
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v11i1.1409

Abstract

Educating children is not an easy matter. Parents' mistakes in implementing parenting patterns can influence children's behavior in the future. Therefore, it is important for parents to learn correct parenting principles so they can form positive characters in their children. The aim of parenting to build children's character is to; (1) ensuring the health and safety of children, (2) preparing children to live as productive adults, (3) transmitting cultural values. The aim of implementing this community service program is (1) to contribute to the development of the character of disadvantaged children sheltered by Lazis Sabilillah Malang, (2) to provide knowledge to parents as the main factor that builds the family's personality, (3) to increase self-confidence for Orphaned and underprivileged children under the guidance of Lazis Sabilillah. The targets of this activity are parents of orphans and poor people assisted by Lazis Sabilillah Malang. This Community Service Program activity was held on Monday, September 11 2023, located at the Sabilillah Mosque in Malang and went smoothly. Parents of orphans and poor people assisted by Lazis Sabilillah are very happy, they have gained knowledge about how to build children's character so that they have self-confidence and a good and strong personality.
Pengembangan Materi dan Metode Pembelajaran Selantang untuk Pemberdayaan Lansia Kelurahan Mojolangu Malang Sonhaji, Sonhaji; Sa’adah, Lailatus; Andiani, Lidia; Saputra, Achbar Adi; Nissa, Khoirun
Jurnal ABM Mengabdi Vol 12 No 1 (2025): Juni
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v12i1.1580

Abstract

This activity aims to help empower the Elderly Family Development through Selantang, Mojolangu Village, Lowokwaru District, Malang City. Activities include designing an effective curriculum and learning methods according to the characteristics of the elderly community. Learning materials include the dimensions of resilient elderly, from physical to spiritual dimensions. The methods used are training and implementation assistance for Selantang members. Learning activities use “angklung” as a medium. Members are invited to use it as a means of entertainment and learning as well as reflection and management of emotions connected to spirituality. This activity produces a curriculum and learning method guidebook and learning facilities with the principle of "Learning Happily". The Elderly Family Development administrators and Selantang members not only gain knowledge and learning techniques, they can also practice managing emotions and spirituality in their daily lives and can feel more peace and calm, strengthen gratitude, and get closer to God. They are also enthusiastic about maintaining a balance between physical, emotional, and spiritual health
Pengaruh Earning Per Share (EPS), Return On Equity (Roe), dan Debt To Equity Ratio (DER) terhadap Return Saham Pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2019-2023 Choirunnisa, Adinda Tiara; Rahmawati, Ita; Sa’adah, Lailatus
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.30252

Abstract

Pertumbuhan pesat industri makanan dan minuman di Indonesia mendorong banyak investor untuk berinvestasi di saham mereka. Permintaan yang tinggi terhadap produk ini membuat perusahaan memerlukan dana luar, yang dapat diperoleh melalui pasar modal. Dalam penelitian ini, analisis dilakukan dengan menggunakan variabel Earning Per Share (EPS), Return On Equity (ROE), dan Debt to Equity Ratio (DER) variabel ini diharapkan dapat memberikan gambaran yang jelas mengenai kesehatan finansial perusahaan dan dampaknya terhadap return saham yang diterima oleh investor. Sampel dari penelitian ini menggunakan 4 perusahaan yang konsisten menerbitkan laporan keuangan di Bursa Efek Indonesia pada tahun 2019-2023. Hasil penelitian ini menunjukkan bahwa EPS dan DER tidak berpengaruh signifikan terhadap Return saham. sedangkan, ROE berpengaruh signifikan terhadap Return saham.
Peningkatan Kompetensi Kelompok KKG-MI melalui Pengembangan E-Modul dengan Formative Assessment Tools Fauziah, Zumrotul; Anisah, Giati; Wulandari, Pramesti; Sa’adah, Lailatus; Cahyani, Ambar Dwi; Amiludin, Muchamat; Nisa, Siti Nur Mukaromatun
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 9 No 3 (2025): Volume 9 Nomor 3 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v9i3.24698

Abstract

This study aims to improve the skills of elementary school (MI) teachers in developing e-modules using formative assessment tools for reading and writing learning. The mentoring activity was carried out in Malo District, Bojonegoro Regency, involving the Elementary School Teacher Working Group (KKG-MI). This mentoring focused on training in making interactive e-modules using the Canva application and integrating formative evaluation tools such as quizzes and practice questions. In addition, teachers were also trained to convert e-modules into flipbook format using the Heyzine application, in order to increase the interactivity and attractiveness of learning. The results of this activity indicate that MI teachers in Malo District have new abilities in designing e-modules that are effective and interesting for students, and the application of formative assessment tools in e-modules allows teachers to evaluate student understanding more measurably. The results of this study have been able to realize the targets and objectives in community service, namely a) improving the competence of MI teachers in using e-modules, b) encouraging the implementation of a structured reading-to-write learning model, and c) introducing and optimizing the use of formative assessment tools. Based on these results, this community service is able to increase student motivation in learning to read and write as well as improving technological skills for teachers. This activity is expected to be continued and expanded to other areas to support improving the quality of technology-based education in Madrasah Ibtidaiyah.
Pemahaman dan Penerapan SAK EMKM pada Penyusunan Laporan Keuangan UMKM dengan Teknologi Informasi sebagai Variabel Moderasi Sa’adah, Lailatus; Zakia, Zulvatuz; Soedarman, Mohamad
CITACONOMIA : Economic and Business Studies Vol. 4 No. 03 (2025): Juli - September
Publisher : CITACONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citaconomia.v4i03.2241

Abstract

Penelitian ini bertujuan untuk mengkaji sejauh mana TI dapat memoderasi hubungan antara pemahaman dan penerapan SAK EMKM terhadap penyusunan laporan keuangan pada UMKM. Populasi dalam penelitian ini adalah seluruh pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di kecamatan Ngantang. Kabupaten Malang. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan dengan kriteria tertentu didapatkan sampel sebanyak 64 perusahaan. Dalam penelitian ini teknis analisis data menggunakan analisis regresi linier berganda dengan menggunakan program perangkat lunak SmartPLS . Variabel yang digunakan dalam penelitian ini adalah variabel independen yang terdiri dari variabel pemahaman SAK EMKM (X1), penerapan SAK EMKM (X2), variabel dependen yaitu variabel penyusunan laporan keuangan UMKM (Y) dan variabel moderasi yaitu variabel teknologi informasi (Z). Hasil penelitian menunjukkan bahwa pemahaman SAK EMKM tidak berpengaruh signifikan terhadap penyusunan laporan keuangan UMKM, penerapan SAK EMKM berpengaruh positif signifikan terhadap penyusunan laporan keuangan UMKM, teknologi informasi tidak memoderasi pengaruh pemahaman SAK EMKM terhadap penyusunan laporan keuangan dan teknologi informasi memoderasi secara signifikan pengaruh penerapan SAK EMKM terhadap penyusunan laporan keuangan.
Pengaruh Net Profit Margin (NPM), Return on Assets (ROA), dan Current Ratio (CR) Terhadap Pertumbuhan Laba (Studi Pada Perusahaan Sektor Asuransi Yang Terdaftar Di Bursa Efek Indonesia tahun 2018-2022) Rahmawati, Ita; Sa’adah, Lailatus; Lutfiah, Rizky Alyatul
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.13576

Abstract

Penelitian ini mengkaji dampak dari Net Profit Margin (NPM), Return On Assets (ROA), dan Current Ratio (CR) pada evolusi pertumbuhan laba dari perusahaan-perusahaan yang berada di sub-sektor asuransi yang terdaftar di Bursa Efek Indonesia selama 2018-2022. Untuk mendukung analisis ini, data sekunder dari 17 perusahaan yang menjadi sampel dipilih melalui teknik sampling jenuh dan bersumber dari laporan keuangan perusahaan yang tersedia di www.idn.co.id. Dalam mengevaluasi hubungan antara variabel-variabel tersebut, metode analisis yang diterapkan meliputi regresi data panel, uji asumsi klasik, regresi berganda, serta uji koefisien determinasi. Temuan penelitian menunjukkan bahwa Net Profit Margin (NPM) dengan probabilitas 0.0310—yang bernilai di bawah 0.05—mengindikasikan adanya pengaruh signifikan pada pertumbuhan laba. Sebaliknya, Return On Assets (ROA) dan Current Ratio (CR) tidak memberikan dampak signifikan pada pertumbuhan laba.