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All Journal Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Riska Ainur Rosyida
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions

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Pendampingan Pengisian SPT Tahunan Wajib Pajak Orang Pribadi di Wilayah Sidoarjo Zahra Gunawan; Riska Ainur Rosyida; Achmad Wicaksono
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 3 No. 3 (2024): September : Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v3i3.2567

Abstract

The purpose of this service is to improve the compliance of Individual Taxpayers (WPOP) in reporting Annual Tax Returns in the Sidoarjo area through a mentoring program. The method used includes education and direct assistance carried out by tax volunteers from the University of Nahdlatul Ulama Sidoarjo, with a technical guidance approach for filling out tax returns and tax socialization. The results of the service showed a significant increase in the number of WPOPs who reported their tax returns on time and with more accurate data. This assistance also succeeded in reducing tax return filling errors and increasing community understanding of tax obligations. The impact on the community includes increased tax literacy, ease in the reporting process, and increased awareness of the importance of taxes for development. This program is expected to become a sustainable model to support tax compliance in other areas
Menilai Efisiensi Operasional Perusahaan melalui Net Profit Margin dalam Tinjauan Kritis Berbasis Literatur Riska Ainur Rosyida; Zulfaa Gunawan; Zahra Gunawan; Cynthia Eka Violita
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 1 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i1.1775

Abstract

Net Profit Margin (NPM) is a profitability ratio that is widely used to assess a company's operational efficiency because it reflects the company's ability to control costs and convert sales into net profit. This study uses a qualitative descriptive literature review method by synthesizing national and international scientific articles that discuss NPM, profitability ratios, and company operational efficiency. The results of the study show that NPM is consistently used as the main indicator in assessing operational efficiency, but high sales are not always followed by an increase in NPM. In addition, repeated fluctuations in NPM indicate instability in operational efficiency even though the company is profitable. The novelty of this study lies in the identification of a conceptual pattern that positions NPM not only as a measure of static profitability, but also as a diagnostic tool for assessing the sustainability of a company's operational efficiency in the medium and long term. These findings contribute academically by enriching the understanding of the strategic role of NPM in evaluating a company's operational and financial performance.
Co-Authors Achmad Wicaksono Cynthia Eka Violita Zahra Gunawan Zulfaa Gunawan