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Analysis of Debt Value to Negative Equity at PT Garuda Indonesia (Persero) Tbk Setiawan, Agus; Bahiyyah, Khariidatul; Fitriani, Rani Ligar
Jurnal Wacana Ekonomi Vol 23, No 2 (2024): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i2.3631

This research aims to analyze the effect of debt value on negative equity at PT Garuda Indonesia (Persero) Tbk. Hypothesis testing is carried out using the t statistical test. The sampling technique used is nonprobability sampling with data taken from the second quarter of 2020 to the third quarter of 2023, when negative equity occurs. The results of the analysis show that the value of debt has a negative effect on negative equity. The new finding in this research is that companies took 25 months to gradually recover from the Covid-19 pandemic. A high debt value causes negative equity, the company obtains more capital from debt because business activity is low. It would be better for companies to increase business activities by increasing flight schedules for profitable routes.

The Affect of Tax Awareness, Tax Service, and Tax Penalty on The Tax Compliance (A Case Study on the District’s Treasurer in Garut Regency) Bahiyyah, Khariidatul; Yuniarti, Rita
Jurnal Wacana Ekonomi Vol 22, No 3 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i3.2999

The purpose of this study is to testing the affect of tax awareness, tax service, and tax penalty on the tax compliance of the district’s treasurer in Garut Regency. The type of this research was quantitative with descriptive analysis research method. The samples in this research used probability sampling technique with cluster sampling, and it resulted in the total samples of 59 the district’s treasurer who were also taxpayers. The hypothesis testing was conducted through t-test. The result obtained from this research showed that the tax awareness and tax penalty influenced the tax compliance, while the tax service did not affect the tax compliance.

Pembuatan Diagram Alir Standard Operating Procedure Penerimaan Kas BLUD Air Minum Kota Cimahi Bahiyyah, Khariidatul
Journal of International Multidisciplinary Research Vol. 2 No. 2 (2024): Februari 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/p5vg9664

The purpose of community service which raised the title of Assistance in Making Standard Operating Procedure Flow Diagrams for Cimahi City Drinking Water BLUD Cash Receipts to improve the financial performance of Cimahi City Drinking Water BLUD, one of the things that is of concern is that there are differences in data between the Revenue Treasurer and the Accounting Department. While the accounting department is duty to provide financial statement data to DPKP Cimahi City which will then be consolidated to BPKAD Cimahi City. When the accounting department reconciles data with BPKAD, there is different income data between BAPPENDA and BPKAD. This happened because there was no data reconciliation first between the revenue treasurer and the Accounting Section of the Cimahi City Drinking Water BLUD before the data was provided to interested parties. So far, BLUD Drinking Water uses SOPs that have not been updated. The problem occurred because the Cash Receipt SOP had not been updated and had not complied with the SOP preparation standards set by the local government. Needed to create a new Cash Receipt SOP so that the data provided by the Revenue Treasurer or Accounting Section becomes one vote. The methods used in preparing SOP are interviews, observations, and literature studies. The result of the community service carried out is that there is an excel format of the latest Cash Receipt SOP even though it has not been ratified because it is still waiting for the completion of SOP in other divisions.

ANALISIS PENGUNGKAPAN MANAJEMEN RISIKO PADA PT BANK TABUNGAN NEGARA (Persero) Tbk Laras Azfatya; Bahiyyah, Khariidatul
Holistik Analisis Nexus Vol. 1 No. 7 (2024): Juli 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/nexus721

Penelitian ini bertujuan untuk menganalisis pengungkapan pengelolaan risiko bank pada PT Bank Tabungan Negara (Persero) Tbk. Metode penelitian menggunakan analisis konten dan pengolahan data dilakukan pada laporan tahunan 2023 dengan metode penskoran. Hasil penelitian menemukan bahwa nilai persentase pengungkapan pengelolaan risiko bank secara keseluruhan sebesar 97%, dapat dikatakan sangat baik. Perusahaan yang mampu meningkatkan laba mempunyai tingkat pengungkapan manajemen risiko yang sangat baik. Sedangkan secara parsial hanya tujuh risiko bank yang pengungkapan pengelolaan risikonya bernilai 100% yaitu risiko kredit, likuiditas, operasional, hukum, reputasi, stratejik, dan kepatuhan. Persentase pengungkapan pengelolaan risiko pasar sebesar 75% dengan peringkat cukup baik, hal tersebut dikarenakan pemantauan risiko tidak diungkapkan dalam laporan tahunan.

Tax Goes to Campus as an Effort to Include Tax Awareness at LP3I Tasikmalaya Polytechnic Usmar, Andi; Sofyan, Harnavela; Surayuda, Rama Nugraha Irawan; Munggaran, Rangga; Sofyan, Verra Rosyalia Widia; Fitriani, Rani Ligar; Sanjayyana, Adzka Rosa; Bahiyyah, Khariidatul; Kurniawati, Yuyun; Romdoni, Nijar Kurnia; Sutarsa, Monika
Journal of Community Service and Society Empowerment Том 3 № 01 (2025): Journal of Community Service and Society Empowerment
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jcsse.v3i01.1197

This activity explores the implementation of the "Tax Goes to Campus" program as an inclusive effort to raise tax awareness among students at Politeknik LP3I Tasikmalaya. Held on October 31, 2024, the program aimed to enhance understanding and awareness of tax obligations among the younger generation in alignment with the vision of a Golden Indonesia 2045. Through a participatory approach, this community service involved tax education delivered by experts from the Tasikmalaya Tax Office. The methods used included interactive seminars, discussions, and post-session evaluations to assess the effectiveness of this initiative. Results indicated a significant increase in students' understanding of tax contributions to national development and their roles as responsible citizens. This activity concludes that such programs promote tax literacy and contribute to long-term national growth. This activity implies that sustainable tax education in higher education is essential to shape future leaders who are proactive and tax-aware.

Analysis of Debt Value to Negative Equity at PT Garuda Indonesia (Persero) Tbk Setiawan, Agus; Bahiyyah, Khariidatul; Fitriani, Rani Ligar
Jurnal Wacana Ekonomi Vol 23 No 2 (2024): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i2.3631

This research aims to analyze the effect of debt value on negative equity at PT Garuda Indonesia (Persero) Tbk. Hypothesis testing is carried out using the t statistical test. The sampling technique used is nonprobability sampling with data taken from the second quarter of 2020 to the third quarter of 2023, when negative equity occurs. The results of the analysis show that the value of debt has a negative effect on negative equity. The new finding in this research is that companies took 25 months to gradually recover from the Covid-19 pandemic. A high debt value causes negative equity, the company obtains more capital from debt because business activity is low. It would be better for companies to increase business activities by increasing flight schedules for profitable routes.

Disclosure of Risk Management Processes at The Best Banks In Indonesia Bahiyyah, Khariidatul; Kurniawati, Yuyun; Romdoni, Nijar Kurnia; Sutarsa, Monika; Sofyan, Harnavela; Usmar, Andi
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 2 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i2.7288

This study analyzes the disclosure of the procedure for risk management conducted by the bank that won the best title in Indonesia in 2023 with OJK's provisions regulations on the implementation of risk management for commercial banks. This study uses content analysis by determining the level of breadth of disclosure, namely full, undisclosed, and vaguely disclosed. The review is carried out on the annual report of each bank. The results of the study found that the bank that excelled in full disclosure was BBRI with the disclosure of 6 categories out of the supposed 7 categories in the disclosure of the uncertainty management process for market uncertainty. The disclosure of the credit risk management process, BBNI is superior to 5 categories than it should be 7 categories. Meanwhile, in liquidity risk, BBNI's disclosure is the lowest from other banks, which is only 4 categories out of 7 categories. The research conducted resulted in new knowledge that although it won the title of the best bank in Indonesia, in the process of disclosure of risk management, not all categories set by the OJK are met.

Analisis Perbandingan Tingkat Pengungkapan Laporan Terintegrasi pada Perusahaan Konstruksi Bahiyyah, Khariidatul; Kurniawati, Yuyun; Romdoni, Nijar Kurnia
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.16267

Penelitian ini bertujuan untuk memberikan gambaran kondisi pelaporan terintegrasi pada perusahaan konstruksi. Metode analisis data menggunakan analisis konten dengan pemberian skor pada laporan tahunan 2023 berdasarkan standar elemen konten IR dari Internasional Integrated Reporting Councill, interpretasi dilakukan dalam beberapa level tingkat pengungkapan. Hasil penelitian menunjukkan bahwa PT Waskita Karya (Persero) Tbk mendapatkan skor lebih unggul dari PT Wijaya Karya (Persero) Tbk, masing-masing mendapatkan skor 4,88 dan 4,75. Pengungkapan elemen konten IR kedua perusahaan dapat dikatakan tinggi. Keterbaruan temuan dalam penelitian ini yaitu kedua perusahaan sama-sama mendapatkan skor rendah pada elemen outlook yaitu masing-masing mendapatkan skor 4 dan 3. PT Waskita Karya (Persero) Tbk lebih luas mengungkapkan upaya-upaya strategis dalam menghadapi tantangan internal maupun eksternal.

The Affect of Tax Awareness, Tax Service, and Tax Penalty on The Tax Compliance (A Case Study on the District’s Treasurer in Garut Regency) Bahiyyah, Khariidatul; Yuniarti, Rita
Jurnal Wacana Ekonomi Vol 22 No 3 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i3.2999

The purpose of this study is to testing the affect of tax awareness, tax service, and tax penalty on the tax compliance of the district’s treasurer in Garut Regency. The type of this research was quantitative with descriptive analysis research method. The samples in this research used probability sampling technique with cluster sampling, and it resulted in the total samples of 59 the district’s treasurer who were also taxpayers. The hypothesis testing was conducted through t-test. The result obtained from this research showed that the tax awareness and tax penalty influenced the tax compliance, while the tax service did not affect the tax compliance.

Jumlah Piutang BLUD Air Minum Kota Cimahi Sebelum dan Sesudah Penerapan SOP Penertiban Pelanggan Bahiyyah, Khariidatul; Yuyun Kurniawati; Harnavela Sofyan; Mulki Asyriyanti
EKOBIMA Vol. 2 No. 1 (2024): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2024
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v2i1.1795

Standard Operating Procedure (SOP) is a work guideline so that activities within the company can be controlled so that targets are achieved optimally. Based on the results of observations during research at BLUD Air Minum Cimahi. The implementation of the customer control SOP went quite smoothly, while the obstacle faced was the error in providing an Arrears Notification Letter which had not been updated and was not due. There are 5 parts involved and 27 procedures that must be followed. The research method used is descriptive qualitative with an observational approach. The results of this research show that the amount of receivables after implementing the customer control SOP decreased by IDR 69,278,500.

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