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PENYUSUNAN LAPORAN KEUANGAN UMKM BERBASIS SAK EMKM Dabella Yunia; Galih Fajar Muttaqin; Windu Mulyasari; Kurniasih Dwi Astuti; Nana Nofianti; Tri Wahyudi; Muhammad Nawawi; Chandra Prasadhita
Jurnal Warta Desa (JWD) Vol. 3 No. 2 (2021): Jurnal Warta Desa (JWD)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jwd.v3i2.133

Abstract

The preparation of financial reports which has been seen as a difficult thing for Micro, Small and Medium Enterprises (MSMEs). The proposed community service program is a community service program that aims to provide easy solutions for Micro, Small, and Medium Enterprises in Banten Province in preparing financial reports. As a form of community service, community service was held with the theme "Workshop on the Preparation of MSME Financial Reports based on SAK EMKM". The workshop will be conducted in the form of presentation of basic accounting material and presentation of SAK EMKM.
Pemberdayaan Masyarakat Membuat Bakso Bandeng di Kelurahan Unyur, Serang, Banten Dabella Yunia; Chandra Prasadhita; Dien Muhammad Salam
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 2 No. 2 (2020)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v2i2.1729

Abstract

This society aims to increase community creativity which provides economic added value for milkfish. This activity is carried out by inviting the community to be given an entrepreneurial presentation, then providing training to make milkfish milkfish. Milkfish meatballs are added value with contemporary packaging, namely in cup packaging. This is a strategic business and at the same time raised local resources.
Educational Background and Gender Factors Affecting Sales Turnover of SMEs Sugar Ants Entrepreneur Titis Nistia Sari; Dabella Yunia; Edy Arisondha
Gorontalo Development Review Volume 4 Nomor 2 Oktober 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.281 KB) | DOI: 10.32662/golder.v0i0.1802

Abstract

The purpose of this study was to determine the influence of educational background and gender on the sales turnover of UKM Sugar Ant Entrepreneurs. The method used is SEM PLS 3 with a population of 50 respondents of SMEs Sugar Ant Entrepreneurs. The results of the study found that educational background had a positive effect on sales turnover of SMEs Sugar Ant Entrepreneurs, while gender did not have a positive effect on sales turnover of SMEs Sugar Ants Entrepreneurs. So, the Sugar Ant Entrepreneurs who are in Lebak Banten in obtaining sales turnover are not determined by gender itself, but are determined by educational background
TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR INDONESIA Titis Nistia Sari; Dabella Yunia
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 1 No. 1 (2021): The 1st National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.096 KB) | DOI: 10.46306/ncabet.v1i1.14

Abstract

A complicated tax problem in Indonesia is tax avoidance. Tax avoidance is a legal action that is detrimental to the state. This research aims to determine whether tax avoidance affects leverage, firm size and return on assets. This study was tested using multiple linear regression with the dependent variable tax avoidance and independent variables in the form of leverage, firm size, and return on assets. The population in this research is companies that listed in Indonesian Stck Exchanged (www.idx.co.id) and sample in this study amounted to 50 (fifty) manufacturing companies. The selection of the research sample was done by random sampling. Multiple regression testing uses SPSS 25 software. The results show that leverage has a positive effect on tax avoidance, while firm size and return on assets have no effect on tax avoidance. Companies with high debt levels tend to do tax avoidance. On the other hand, companies of any size and any return on assets can carry out tax avoidance
Model Proses Bisnis ERP, Pengendalian Manajemen dan Keunggulan Kompetitif Muhammad Nawawi; Dabella Yunia
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4282

Abstract

This study aims to provide empirical evidence about the ERP business process model of competitive advantage. In particular, this study investigates the mediating effect of management control on the relationship between ERP implementation and competitive advantage.The empirical analysis in this study is based on primary data obtained from a survey of managers of 50 manufacturing companies with a response rate of 33.67%.This research was conducted with a structural equation modeling (SEM) approach method with testing tools using partial least squares (PLS).Directly, these findings suggest ERP implementation has a positive impact on a firm's competitive advantage, by increasing innovation opportunities that involve building greater capacity that creates long-term benefit opportunities and sustainable competitive advantage.The use of informal controls tends to be more integrated with information systems in producing higher quality information to support decision making so as to mediate the positive effect of ERP implementation in increasing the company's competitive advantage.Meanwhile, formal control cannot be a good mediator when it is not accompanied by the addition of other business attributes.
Implementation of Ecotourism Program as an Effort to Develop Village Tourism Potential in Serdang Wetan, Tangerang: Community Service Activities Dabella Yunia; Titis Nistia Sari; Deris Desmawan; Rizal Syaifudin; Sugeng Setyadi
MOVE: Journal of Community Service and Engagement Vol. 2 No. 3 (2023): January 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v2i3.173

Abstract

This article discusses the implementation of ecotourism program as an effort to develop village tourism potential in Serdang Wetan, Tangerang, through community service activities. The purpose of this article is to describe the process of community service activities carried out to enhance the skills and understanding of the village community and tourism developers in developing sustainable ecotourism that has positive impact on the surrounding environment. The methods used are through training, mentoring, and tourism promotion. The results of this community service activity are increasing awareness of the village community in tourism management, increasing the number of visitors and revenue from tourism, and helping to preserve the culture and environment in the area. In conclusion, community service activities in Serdang Wetan Village Tangerang have the potential to become a model for tourism development in other areas, especially in rural areas that have untapped tourism potential
Optimizing Payroll Accounting Information System at West Serang Tax Service Office: A Case Study Faris Nurul Yaqin; Dabella Yunia
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i3.179

Abstract

This study aims to determine whether the employee payroll accounting information system at the West Serang Pratama Tax Service Office. The research method used is descriptive method. The types of data used are primary data and secondary data. Data collection methods used are observation methods, interview methods, and literature methods. The employee payroll accounting information system at the West Serang Primary Tax Service Office is in accordance with the Standard Operational Procedure issued by the Directorate General of Taxes which is under the auspices of the Ministry of Finance of the Republic of Indonesia as a whole almost in accordance with the Standard Operational Procedure, this shows that the employee payroll accounting information system at The West Serang Pratama Tax Service Office has been implemented properly.
Whistleblowing Financial Fraud: Integration Model of Hexagon Fraud and Theory of Planned Behavior Yunia, Dabella; Mutmainah, Siti
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.12878

Abstract

This research aimed to test the determinants of whistleblowing intention using an integrated method to hexagon fraud elements and the theory of planned behavior (TPB). The elements of hexagon fraud in the form of ego, capability, and opportunity were perceived behavior control, while hexagon fraud in the form of incentives and collusion were subjective norm. An attitude toward whistleblowing was part of rationalization since certain actions are justified by an individual. Data collection was conducted through a survey of 219 respondents and processed using the Partial Least Square (PLS) version 3 statistical tool and quantitative method. The result showed that ego, capability, and opportunity integrated into perceived behavior control positively affected whistleblowing intention. In addition, incentives and collusion integrated into subjective norm as well as attitude toward behavior positively affected the variable. Hexagon fraud integration model and TPB were suitable for use in whistleblowing intention. From a practical perspective, this research contributed to organizations implementing whistleblowing by considering perceived behavior control, subjective norm, and attitude.DOI: https://doi.org/10.26905/afr.v7i2.12878 
PELATIHAN PEMBUATAN LAPORAN KEUANGAN USAHA KECIL MIKRO DAN MENENGAH DI KECAMATAN CIPOCOK JAYA KOTA SERANG Titis Nistia Sari; Dabella Yunia; Galih Fajar Muttaqin
Jurnal Abdimas Indonesia Vol. 1 No. 3 (2021): November 2021
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jai.v1i3.108

Abstract

Kegiatan pengabdian pada masyarakat berupa pendampingan dalam pembuatan laporan keuangan bagi usaha mikro dan kecil menengah di Kecamatan Cipocok Jaya. Laporan Keuangan merupakan catatan formal tentang keuangan dari suatu perusahaan. Ini adalah laporan tertulis yang mengukur kekuatan finansial, kinerja, dan likuiditas perusahaan. Selain itu, laporan keuangan juga mencerminkan dampak finansial dari transaksi bisnis.Dari hasil kegiatan pelatihan tersebut para anggota usaha mikro kecil dan menengah Kecamatan Cipocok Jaya mampu membuat neraca awal, membuat jurnal, memposting ke buku besar, menyusun laporan keuangan. Pelaksanaan pelatihan yang diberikan kepada anggota komunitas pedagang bakso di Kecamatan Cipocok Jaya sudah merupakan langkah tepat untuk memotivasi selera usaha masyarakat.
Pemanfaatan Mendeley sebagai Sarana Penulisan Daftar Pustaka pada Karya Tulis Ilmiah Dabella Yunia; Chandra Prasadhita; Galih Fajar Muttaqin
Jurnal Abdimas Indonesia Vol. 2 No. 3 (2022): Juli-September 2022
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jai.v2i3.313

Abstract

Penulisan artikel ini bertujuan untuk mengetahui apakah diperlukan kegiatan pelatihan ketrampilan menggunakan management reference. Sasaran peserta kegiatan adalah akademisi di wilayah Indonesia. Metode yang digunakan adalah ceramah dan praktik melalui media online Zoommeting. Kegiatan dilaksanakan selama satu hari. Narasumber yang dihadirkan adalah dosen Universitas Sultan Ageng Tirtayasa yang memiliki keahlian dalam menggunakan Mendeley. Hasil kegiatan adalah peserta workshop memiliki akun Mendeley, mampu menginstal Mendeley Dekstop, mampu melakukan metadata dan mampu menyusun daftar pustaka menggunakan Mendeley. Pada akhir kegiatan dapat disimpulkan bahwa tujuan kegiatan workshop tercapai.