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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Pemberdayaan Masyarakat Madani (JPMM) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi IJoASER (International Journal on Advanced Science, Education, and Religion) JURNAL ILMIAH M-PROGRESS Inovasi: Jurnal Ilmiah Ilmu Manajemen Penentuan harga obligasi dan teori tingkat bunga Jurnal Karinov Jurnal Akuntansi dan Keuangan JURNAL AKUNTANSI Journal of Social Science Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Engagement and Empowerment (IJE2) Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Review of Multidisciplinary Education, Culture and Pedagogy (ROMEO) Journal Of World Science Jurnal Al-Qiyam Jurnal Tana Mana International Journal of Multidisciplinary Research and Literature (IJOMRAL) Indonesian Journal of Business Analytics (IJBA) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat International Journal of Accounting & Finance in Asia Pasific JURNAL AKUNTANSI DAN BISNIS INJURITY: Journal of Interdisciplinary Studies Journal of Business, Social and Technology Journal of Social Science Interconnection: An Economic Perspective Horizon Jurnal Serambi Ekonomi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi, Perpajakan dan Auditing INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen E-JURNAL AKUNTANSI Jurnal Ilmiah Cano Ekonomos
Rida Prihatni
Universitas Negeri Jakarta
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Analisis Efektivitas dan Kontribusi Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah Provinsi DKI Jakarta Havi, Alya Putri; Gurendrawati, Etty; Prihatni, Rida
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.12

Abstract

This study aims to analyze the effectiveness of Parking Tax, Land and Building Acquisition Duty (BPHTB), and Rural and Urban Land and Building Tax (PBB- P2) in increasing local tax contributions in 2019-2023. This research uses quantitative descriptive analysis method. The data used comes from the LKPD of DKI Jakarta Province in the form of targets and realization of local tax revenues, as well as the realization of Regional Original Revenue in 2019-2023. The results of this study indicate that the average level of effectiveness of Parking Tax is still in the less effective criteria of 79.55% and its contribution to PAD of 0.94% in the criteria is very less. Then, the average level of effectiveness of BPHTB is in moderately effective criteria of 81.18% and its contribution to PAD is 13.25% in the criteria of less. And the average level of effectiveness of PBB-P2 is quite effective at 89.47% and its contribution to PAD is 20.35% in moderate criteria.
Kepemilikan Institusional, Kepemilikan Manajerial, dan Risiko Bisnis Terhadap Struktur Modal dengan Ukuran Perusahaan sebagai Moderasi Nabila, Alfiana Sukma; Yusuf, Muhammad; Prihatni, Rida
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.13

Abstract

This study aims to analyze the effect of institutional ownership, managerial ownership, and business risk on capital structure with company size as a moderating variable. This study uses quantitative methods by taking the population of companies listed on the Indonesia Stock Exchange (IDX) in the property sector. The sample was selected using purposive sampling technique so that a total of 33 property companies were obtained in the period 2020-2022. The data analysis method used is panel data regression analysis and moderated regression analysis (MRA) using the Eviews 12 test tool. The results showed that institutional ownership has a negative and significant effect on capital structure, managerial ownership has no effect on capital structure, business risk has no effect on capital structure. The proven moderation test result is that firm size significantly moderates the relationship between institutional ownership and capital structure.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP KUALITAS LABA Manalu, Sinta Claudia; Armeliza, Diah; Prihatni, Rida
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.258

Abstract

The purpose of this research is to test whether there is an effect of profitability, liquidity, leverage, and dividend policy on earnings quality. The population that is the subject of this study are companies in the primary consumer goods sector that are listed on the Indonesian Stock Exchange (IDX) in the period 2019 to 2022. The number of samples in this study were 42 companies with a total of 168 observations. The sampling technique used purposive sampling method. In this study used quantitative methods with data sources obtained from secondary data. The data analysis used was panel data regression analysis using Eviews version 12. The results of this study show empirical evidence that, although the liquidity variable has a positive effect on earnings quality, the profitability variable has a negative effect. However, leverage and dividend policy variables do not affect earnings quality significantly; conversely, the variable profitability, liquidity, leverage, and dividend policy simultaneously affect the quality of significant earnings.
ANALISIS PENERAPAN GOOD GOVERNANCE DALAM PENGELOLAAN KEUANGAN DESA PADA DESA HEGARMANAH KABUPATEN SUKABUMI Trisanti, Miana; Prihatni, Rida; Nasution, Hafifah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.259

Abstract

This study aims to analyze the application of good governance in managing village finances. In addition, this research was conducted to analyze the constraints on the implementation of good governance, as well as to analyze the planned strategy for achieving good governance. This research makes Desa Hegarmanah a research object. This study used a qualitative approach with content analysis and interview methods. Based on the results of content analysis, Desa Hegarmanah produced a good governance implementation score of 83.34 (trusted), which means that the financial management results of Desa Hegarmanah can be trusted because it has implemented good governance. Obstacles encountered in the implementation of good governance are inadequate information systems, unstable signals when the weather is not good, system errors that cause delays in work, and a lack of understanding of the community in implementing activities. The strategy planned by Hegarmanah Village is to increase openness, and better and firmer implementation of the duties and functions of each village apparatus in the future in order to improve the quality of good governance.
PENERAPAN TECHNOLOGY ACCEPTANCE MODEL (TAM) DALAM MENGANALISIS MINAT PERILAKU PENGGUNAAN APLIKASI AKUNTANSI PADA UMKM DI JAKARTA Maharani, Adillah; Rida Prihatni; Hera Khairunnisa
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 2 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i2.6906

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kemudahan (perceived ease of use), persepsi kebermanfaatan (perceived usefulness), dan sikap terhadap penggunaan (attitude toward using) terhadap minat perilaku dalam penggunaan (behavioral intention to use) aplikasi akuntansi pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Jakarta. Menggunakan pendekatan kuantitatif, penelitian ini melibatkan 122 responden yang dipilih melalui teknik non-probability sampling dengan pendekatan purposive sampling. Data primer dikumpulkan melalui penyebaran kuesioner yang menggunakan skala likert, kemudian diolah dan dianalisis menggunakan metode Structural Equation Modeling-Partial Least Squares (SEM-PLS) dengan bantuan software SmartPLS versi 4. Hasil penelitian menunjukkan bahwa seluruh hipotesis yang diajukan dalam penelitian ini dapat diterima. Persepsi kemudahan berpengaruh positif dan signifikan terhadap persepsi kebermanfaatan, sikap terhadap penggunaan, dan minat perilaku dalam penggunaan aplikasi akuntansi. Demikian pula, persepsi kebermanfaatan terbukti memiliki pengaruh positif signifikan terhadap sikap terhadap penggunaan dan minat perilaku dalam penggunaan aplikasi akuntansi. Pengguna yang merasakan manfaat dari aplikasi akuntansi cenderung memiliki sikap yang lebih positif terhadap penggunaannya dan memiliki niat yang kuat untuk terus memanfaatkannya dalam kegiatan usaha mereka. Sikap terhadap penggunaan juga memiliki pengaruh positif dan signifikan terhadap minat perilaku pengguna. Temuan ini memperkuat validitas model Technology Acceptance Model (TAM) dalam konteks adopsi teknologi oleh UMKM, khususnya terkait penggunaan aplikasi akuntansi. Kata Kunci: TAM, Minat Perilaku Pengguna, Aplikasi Akuntansi, UMKM
USE OF FINANCIAL TECHNOLOGY AND THE ROLE OF FINANCIAL INCLUSION: A LITERATURE REVIEW Baroto, Yatmoko; Prihatni, Rida; Gurendrawati, Etty
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 12 No. 7 (2024): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v12i7.9100

Abstract

This study aims to explore the relationship between financial technology (fintech), financial literacy, and financial inclusion, as well as their impact on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The research employs a Systematic Literature Review (SLR) following PRISMA guidelines. Data were sourced from the Scopus database between 2018 and 2024, focusing on Q1 and Q2 journals. The search, using the keywords "Financial Technology" and "Financial Inclusion," initially identified 72 records, which were filtered down to 22 articles for the final review. The analysis reveals a significant upward trend in publications related to fintech and financial inclusion, particularly since 2019. The study highlights the importance of financial literacy as a prerequisite for effective financial inclusion, as well as the role of fintech in enhancing access to financial services for MSMEs. These findings provide insights for stakeholders and policymakers to prioritize financial education initiatives that empower MSME owners to effectively utilize fintech solutions, thereby improving their business performance.
PARENTAL ATTENTION, LEARNING MOTIVATION, EMOTIONAL INTELLIGENCE AND INFLUENCE ON LEARNING OUTCOMES Hikmah, Umi Nurul; Mardi; Prihatni, Rida
REVIEW OF MULTIDISCIPLINARY EDUCATION, CULTURE AND PEDAGOGY Vol. 1 No. 4 (2022): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/romeo.v1i4.352

Abstract

The purpose of this study is to determine the effect of parental attention, learning motivation, and emotional intelligence on student learning outcomes in basic accounting subjects for class X at SMK Negeri in East Jakarta. This study's population consisted of students enrolled in class X Accounting at State Vocational Schools in East Jakarta, with an accessible population of 213 students and a sample size of 138 respondents. The t-test and F tests are used to test the hypothesis in this study. The t-test results indicate that there is a positive and marginally significant relationship between parental attention and learning outcomes, learning motivation and learning outcomes, and emotional intelligence and learning outcomes. The results of the F test indicate that parental attention, learning motivation, and emotional intelligence have a positive and statistically significant effect on academic achievement. The influence of parental attention, learning motivation, and emotional intelligence on learning outcomes yielded a coefficient of determination of 13.4%; the remaining variance was attributable to unmeasured factors.
Pengaruh Kesempatan Bertumbuh, Siklus Konversi Kas, Pengeluaran Modal, dan Kepemilikan Institusional terhadap Cash Holding Putri, Widiya Annisa; Rida Prihatni; Yunika Murdayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 1 No. 1 (2020): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0101.04

Abstract

Abstract This research was conducted to find out how the influence of growth opportunities, cash conversion cycle, capital expenditure, and institutional ownership on cash holding. Researchers using secondary data with the object of research are manufacturing industry sector companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The sample in this study amounted to 305 which was determined through a purposive sampling technique. This research uses descriptive statistical analysis methods and panel data regression analysis using the Eviews 10 application program. The results of this study indicate that growth opportunities and capital expenditure have a positive effect on cash holding. Meanwhile, the cash conversion cycle and institutional ownership have no effect on cash holding. Abstrak Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh kesempatan bertumbuh, siklus konversi kas, pengeluaran modal, dan kepemilikan institusional terhadap cash holding. Peneliti menggunakan data sekunder dengan objek penelitian adalah perusahaan sektor industri manufaktur yang terdaftar di Bursa Efek Indonesai (BEI) tahun 2016-2018. Sampel dalam penelitian ini berjumlah 305 yang ditentukan melalui teknik purposive sampling. Penelitian ini menggunakan metode analisis statistik deskriptif dan analisis regresi data panel dengan menggunakan program aplikasi Eviews 10. Hasil dari penelitian ini menunjukkan bahwa kesempatan bertumbuh dan pengeluaran modal berpengaruh positif terhadap cash holding. Sedangkan, siklus konversi kas dan kepemilikan institusional tidak berpengaruh terhadap cash holding.
Pengaruh Inventory Intensity dan Kepemilikan Manajerial Terhadap Agresivitas Pajak dengan Ukuran Perusahaan Sebagai Variabel Moderasi Zainul, Zaki; Prihatni, Rida; Yusuf, Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.15

Abstract

Penelitian ini bertujuan untuk mengetahui hasil dari pengaruh inventory intensity dan kepemilikan manajerial terhadap agresivitas pajak dengan ukuran perusahaan sebagai variabel moderasi. Penelitian ini menggunakan sumber data sekunder berupa laporan tahunan dan laporan keuangan perusahaan consumer non-cyclicals yang terdaftar pada Bursa Efek Indonesia (BEI) pada periode 2019-2022. Metode pengambilan sampel berupa purposive sampling dengan sampel sebanyak 36 perusahaan. Metode analisis data adalah analisis regresi data panel dan moderated regression analysis (MRA) dengan menggunakan EViews 13. Hasil yang diperoleh dalam penelitian ini antara lain: 1) Inventory intensity berpengaruh terhadap agresivitas pajak; 2) Kepemilikan manajerial tidak berpengaruh terhadap agresivitas pajak; 3) Ukuran perusahaan memoderasi pengaruh inventory intensity terhadap agresivitas pajak; dan 4) Ukuran perusahaan tidak mampu memoderasi pengaruh kepemilikan manajerial terhadap agresivitas pajak.
PELATIHAN PENYUSUNAN PROPOSAL PENELITIAN TINDAKAN KELAS (PTK) BAGI GURU SMK DI WILAYAH DKI JAKARTA Rida Prihatni; Ati Sumiati; Nadya Faradilla; Siti Nurjanah; Anis Syalsabila; Chusnanik Mufidah; Diva Maharani
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

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

Abstract

Abstract In the current era of the Industrial Revolution 4.0, Indonesia must enhance the quality of education to remain competitive with other countries. Teachers play a crucial role in the teaching and learning process. According to the law on teachers and lecturers, there are four competencies required in the teaching profession, one of which is pedagogical competence. Teachers can develop pedagogical competence by designing and implementing classroom action research. This type of research is expected to address various issues that arise in the classroom learning process. The purpose of this study is to provide information and knowledge to equip teachers with the skills needed to prepare classroom action research proposals that address both in-class and out-of-class learning challenges. Keywords: Classroom Action Research, Proposal, Teacher, Jakarta Abstrak Di era revolusi industri 4.0 saat ini Indonesia harus mampu meningkatkan mutu pendidikan sehingga tidak kalah bersaing dengan negara lain. Guru merupakan komponen penting dalam kegiatan belajar mengajar. Di dalam undang undang guru dan dosen dinyatakan ada empat kompetensi profesi guru dan salah satunya ialah kompetensi pendagogik. Untuk mewujudkan kompetensi pendagogik dapat dilakukan oleh guru dengan merancang atau mendesain penelitian tindakan kelas. Dengan penelitian tindakan kelas diharapkan dapat mengatasi berbagai masalah yang muncul dalam proses pembelajaran kelas. Tujuan dari penelitian ini untuk memberikan informasi, pengetahuan dan membekali guru dalam menyusun proposal penelitian tindakan kelas sesuai dengan problematika pembelajaran yang ada di dalam maupun di luar kelas. Kata Kunci: Penelitian Tindakan Kelas, Proposal, Guru, DKI Jakarta
Co-Authors Absyirni Ari Gayo Achmad Fauzi Agung Wahyu Handaru Ahmad Rifai Akbar Kurnianto Akbar, Raihan Noval Alvin Jeryanto AMMAR AL ASYARI Andri Setyato Nugroho Anis Syalsabila Anisyah, Sarah Siky Annisa Lutfia Aqilah Syahidah Armeliza, Diah Arofahmawati, Fina Amal Asterina Anggraini Ati Sumiati Ati Sumiati Ati Sumiati ATI SUMIATI, ATI Audrilia, Rifdah Hanandika Aurellia Bianda Sandri Aurellie Zulfa Islamy AYUMASTUTININGSIH AYUMASTUTININGSIH Balit Aplasi, Theresia Sondang Baroto, Yatmoko Bintang B Sibarani Cahyasari, Dyah Chusnanik Mufidah Chusnanik Mufidah Dalimunthe, Sholatia Darma Rika Swaramarinda, Darma Rika Destria Kurnianti Desy Rahmawati, Desy Dewy Sekar Melati Diah Armeliza Dian Permana, Nugraha Diva Maharani Dwi Handarini Dwi Handarini, Dwi Eria Nissa Awalia Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Fadilla, Moch. Farhan Fajriansyah, Bagus Fhadira, Dinda Marsa Filia, Zefania Marshanda Gatot Nazir Ahmad Gayo, Absyirni Ari Gurendrawari, Etty Hamidi, Mohammad Syafril Hanna, Laurencia Audrey Havi, Alya Putri Hera Khairunnisa Hikmah, Umi Nurul I Gusti Ketut Agung Ulupui IGKA Ulupui Ika Febrilia Imelda Sari Inaya, Fadia Indah Muliasari Indra Pahala Indriyana, Saoki Irawan, Kania Allya Jaya R, Tresno Eka Johari, Razana Juhaida Khairani, Permata Khairunnisa, Hera Maharani, Adillah Maharani, Diva Manalu, Sinta Claudia Mardi Mardi Mardi Margie, Lyandra Aisyah Marina Astati, Tri Marliana, Dede Maulidya, Putri Mirna Ardiani Mufidah . Mufidah, Chusnanik Muhammad Yusuf Muliasari, Indah Musthofa Hadi Musyaffi, Ayatullah Michael Musyaffi, Ayatulloh Michael Muzdalya, Fyra Nabila, Alfiana Sukma Nadya Faradilla Nasution, Hafifah Nugroho, Andri Setyato Nur Hamidah Nuramalia Hasanah Nurfalah, Sunita Osly Usman Parameswari, Anggraeni Eka Patra Anggaredho, Panji Petrolis Nusa Perdana, Petrolis Nusa Prakoso, Muhammad Iqbal Puji Wahono Puspitasari, Nurma Putri, Widiya Annisa Putri, Yazena Putu Widhiastina Rahmat, Muhammad Aditya Alyusri Rahwana, Rudy Ramadhani, Adrian Pasha Ratna Anggraini Ratna Anggraini Ratna Anggraini Ratnawaty Marginingsih Rd. Tuty Sariwulan Regina Aprianti Respati, Dwi Kismayanti Risky Diyan Maulana Riswandi Riswandi Rizki Firdausi Rachma Dania Santi Susanti, Santi Septina Dyah Maulidina Setiawan, Arbi Shandy Aditya Shandy Aditya, Shandy Sih Afsari Utami, Andini Siti - Nur'aidawati SITI NURJANAH Siti Nurjanah Slamet abdul azis Solly Aryza Sudiati, Rochma Suherdi Suparno Suparno Surya Anugrah Suryono, Windy Permata Syalsabila, Anis Talisya Alvini Theodora Ririn Tresno Eka Jaya R Tri Marina Astati Trisanti, Miana Tuty Sari Wulan Unggul Purwohedi Wahono, Puji Wibisono, Diaz Wisang Widyastuti, Annisa Wilsa Octaviany Wulan, Tuty Sari Yuniawati, Silvia Yunika Murdayanti Yunika Murdayanti Zahra Rifalda Zahra, Siti Fatimah Zainul, Zaki Zakaria, Adam Zulviana, Saumi