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All Journal International Humanities and Applied Science Journal Jurnal Ilmiah Wahana Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Abdi Masyarakat (JAM) International Journal of Social Service and Research MOVE: Journal of Community Service and Engagement Jurnal Ilmu Ekonomi dan Sosial (JIES)

Elok Kurniawati

Universitas Mercu Buana

Author-ID : 945983

Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Articles

Financial Management Training for Joglo Barat Jakarta Business Development Lusia Sri Arini; Elok Kurniawati
International Journal of Social Service and Research Vol. 2 No. 2 (2022): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v2i2.82

Community service has been carried out by analyzing the situation of partners not getting used to doing financial books, how to market products that have not been arranged to attract consumers, how to offer products to consumers who are still not friendly. For this reason, service to partner catfish breeders is carried out by helping them keep records and develop their business. The activities carried out provide bookkeeping, financial management with theory and practice, marketing management, and entrepreneurship. The output of this service is so that catfish farmers are more skilled in managing their business, and it is hoped that having the above knowledge will develop more and become the goal of consumers to buy their products at this farm. After being given training, partners get financial knowledge; partners can do bookkeeping every day so that with this bookkeeping, they can design their business development. Knowledge of marketing and entrepreneurship can support a rice stall's current and future success. In the end, the development of this business will improve the standard of living and the economy of partners

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Elok Kurniawati
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Tax aggressiveness is an action carried out with the aim of minimizing the number of estimated tax costs. The act of tax aggressiveness is mostly carried out by large companies in Indonesia because taxes are considered as costs that have a significant effect on the company and have a direct impact on profitability. The purpose of this study was to analyze the effect of corporate social responsibility, liquidity, and leverage on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange for the period 2014-2017.Sampling using a purposive sampling method. The method of analysis used in this study is multiple linear regression.

PENGARUH DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP PERATAAN LABA DENGAN ROA SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015) Elok Kurniawati
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This research aims to know the influence of debt to equity ratio and net profit margin toward income smoothing and the influence of roa as the moderate correlation. The object for this research is mining company listed on the Indonesia Stock Exchange (BEI) in the period 2011-2015. This study uses Eckel Index to classify a company that does or does not practice income smoothing. The sample used in this study is a 10 mining companies listed on the Stock Exchange in the five years from 2011 to 2015 with the selection purposive sampling method. The statistical analysis used in this study with descriptive statistics and multiple linear regression. The result of this research shows that either simultaneously or partially, the variable of net profit margin influence negatively with the income smoothing on the Indonesia Stock Exchange (BEI). But variable debt to equity ratio do not influence the income smoothing.

PENGARUH AKUNTANSI MANAJEMEN, KUALITAS INFORMASI, EFISIENSI BIAYA DAN KETEPATAN WAKTU TERHADAP KINERJA KEUANGAN PT.SURYA SUKSES Elok Kurniawati
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 1 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

In economic unstable conditions, the company is required to take advantage of existing capabilities as much as possible in order to maximum and tough competition,the company should have good management and identify the problems and selecting and implies a process manager, to improve performance to the maximum. Activity-based management includes two dimensions of the costs of providing cost information about resource activity products, customers, suppliers and distribution channels. Activity-based costing is useful to improve accuracy of charges. Dimension process of providing information about what to do why it should be carried out how an activity should be implemented in order to reduce costs. This research aims to demonstrate the effect of the use of accounting information management is focused on the frequency of publication of regular reports, the frequency of the publication of the report update and quality management accounting information as well as the personality of the manager of financial performance on PT.Surya Success. The population used in this study is the manager PT.Surya Success. This data used is secondary data types. This study is based on a quantitative approach to the techniques of multiple linear regression analysis with SPSS. According to the research done can be seen that the quality of information didn’t significantly affect financial performance, Management Accounting, Cost Efficiency, Timeliness real impact on financial performance.

ANALIS PENERAPAN BALANCE SCORECARD TERHADAP KINERJA PERUSAHAAN PADA PT MALINDO FEEDMILL TBK Pratiwi; Elok Kurniawati
Jurnal Ilmiah Wahana Akuntansi Vol 14 No 1 (2019): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

This study aims to analyze the development of performance measurement systems at PT Malindo Feedmill Tbk and to find out the application of Balance Scorecard as a performance measurement system at PT Malindo Feedmill Tbk. This performance measurement is seen from a financial and non-financial perspective. This research was obtained from interviews, distributing questionnaires and observations. Data collection uses primary and secondary data. Primary data obtained from respondents of employees and customers of PT Malindo Feedmill Tbk. Secondary data is obtained from the annual report of PT Malindo Feedmill Tbk. Analysis and interpretation of non-financial terms are said to be good. While in terms of nonfinancial, although there is a fluctuation of financial ratios, it can be said to be quite good.

ANALISA PERBANDINGAN RETURN INVESTASI LOGAM MULIA DAN RETURN DEPOSITO DALAM JANGKA WAKTU 2013-2017 Elok Kurniawati
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 8, No 3 (2019): November 2019
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v8i3.8243

This study is to find out an analysis of the comparison of gold investment returns and deposit returns in the 2013-2018 period. The test in this study uses a t-test or a different test, which will compare the return value of gold investment and investment deposits or deposit interest for the past five years. The sample used data from the Ministry of Finance and listed gold companies and banking data that has been published. The results of the data analysis that has been done, it is known that there is a difference between the risk (risk) of deposit investment with gold. Investment risk is higher than the risk (investment) of gold investment. In addition, there is also a difference between the rate of return on deposits and the rate of return on investment in gold. The rate of return on investment in deposits is higher than the rate of return on gold investment.

Socialization of Calculating Income Tax with The Method of Calculation of Net Income for MSMEs in Kembangan Selatan Village, West Jakarta Sormin, Feber; Kurniawati , Elok
MOVE: Journal of Community Service and Engagement Vol. 4 No. 5 (2025): May 2025
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i5.474

The purpose of the PkM activity is to increase understanding of the calculation of PPh payable, and minimize tax risks for WPOP UMKM.Problems: 1). Many WPOP UMKM are not aware that the tariff incentive for certain businesses with 0.5% has ended. 2). Many WPOP do not understand that if the use of Final PPh ends, it must be continued with the normal rate based on the calculation of NPPN. 3). Maintain the sustainability of MSME businesses from the imposition of tax sanctions due to a lack of understanding of the regulations.Solution: With the counseling method through presentations, questions and answers, demonstrations through practitioners who explain about Tax regulations, it is hoped that it can be a solution: 1). Increase the understanding of WPOP UMKM regarding the calculation of PPh which is their obligation, and 2). provide knowledge about calculating DPP with the NPPN method for WPOP. 3). Provide understanding through examples of the process, how to calculate WPOP PPh. Activity Results: With the counseling method through presentations, questions and answers, demonstrations through direct presentation of material to WPOP UMKM PkM participants, it has become a solution: 1). Producing WPOP who know, understand the sustainability of how to calculate the Taxable Basis (DPP) with the NPPN method in calculating the PPh WPOP UMKM. 2). WPOP UMKM avoids the risk of errors in applying PPh calculations, 3). WPOP UMKM is more obedient in implementing the Rights and obligations of Taxpayers. 4). Providing input contributions to the government, academics, and other parties.

The Impact of Company Size and Auditor Reputation on Auditor Switching (An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange from 2018 to 2022) saragih, Isabella acacia; Kurniawati, Elok
International Humanities and Applied Science Journal VOLUME 8, ISSUE 1, 2025
Publisher : Universitas Mercu Buana

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

This research aims to analyze and obtain empirical evidence about the influence of firm size and auditor reputation on auditor switching. The independent variables used in this research are firm size and auditor reputation. The dependent variable used in this research is auditor switching. The data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange and the official websites of each company. The population used is all manufacturing companies registered on the IDX in 2018-2022. Using the Purposive Sampling sampling technique, a sample of 44 manufacturing companies listed on the Indonesia Stock Exchange was obtained. The data analysis method in this research uses Logistic Regression Analysis. The research results show that company size has a positive and significant effect on auditor switching and auditor reputation has a positive and significant effect on auditor switching in manufacturing companies listed on the IDX for the 2018 - 2022 per

Implementation of Digital Transactions for MSMEs Business Actors in South Kembangan Village Kurniawati , Elok; Sormin, Feber
MOVE: Journal of Community Service and Engagement Vol. 4 No. 6 (2025): July 2025
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i6.499

(1) Micro, small, and medium enterprises are one of the drivers of the economy in Indonesia, this is what encourages the government to create regulations for MSMEs (2) A digital transaction platform is a system or application that facilitates various types of financial transactions electronically, including payments and fund transfers, through digital devices such as computers or mobile phones. Examples are digital wallets (e-wallets), mobile banking, and payment gateways (3) Digital transactions can be done anywhere, anytime and provide a sense of security and comfort for MSMEs as well as an efficient and effective way to avoid counterfeit money (4) It is hoped that the training provided through community service in South Kembangan Village can motivate the community to use technology wisely and MSMEs can become pillars in the national economy.

PEMBERDAYAAN IBU RUMAH TANGGA UNTUK MENDAPATKAN PENGHASILAN TAMBAHAN DENGAN MEMBUAT PENGANAN PEMPEK MEMAKAI IKAN PATIN DI PERUMAHAN BARATA RT.003/RW 007 KARANG TENGAH CILEDUG Kurniawati, Elok; Solihati, Garin Pratiwi
Jurnal Abdi Masyarakat (JAM) Vol 2, No 2 (2017): JAM (Jurnal Abdi Masyarakat) - Maret
Publisher : Universitas Mercu Buana

Pempek adalah makanan khas palembang yang terbuat dari ikan yang dihaluskan dengan sagu, serta beberapa komposisi lain seperti telur, bawang putih halus, penyedap rasa dan garam. Sebenarnya sulit untuk mengatakan bahwa pempek pusatnya adalah Palembang karena hampir di semua daerah di Sumatera Selatan Penyajian pempek ditemani oleh saus berwarna hitam kecoklat-coklatan yang disebut cuka atau cuko (bahasa Palembang). Cuko dibuat dari air yang dididihkan, kemudian ditambah gula merah, udang ebi dan cabe rawit tumbuk, bawang putih, dan garam. Bagi masyarakat asli Palembang, cuko dari dulu dibuat pedas untuk menambah nafsu makan. Namun seiring masuknya pendatang dari luar pulau Sumatera maka saat ini banyak ditemukan cuko dengan rasa manis bagi yang tidak menyukai pedas. Cuko dapat melindungi gigi dari karies (kerusakan lapisan email dan dentin). Karena dalam satu liter larutan kuah pempek biasanya terdapat 9-13 ppm fluor. satu pelengkap dalam menyantap makanan berasa khas ini adalah irisan dadu timun segar dan mie kuning. Adapaun Metode kegiatan yang akan digunakan adalah sebagai:1) Metode Demonstrasi; mencontohkan membuat pempek berbahan dasar ikan patin 2) Metode Tanya jawab; digunakan untuk memberikan kesempatan bagi peserta yang belum jelas dalam proses pembuatan pempek di Barata Tama II No.156 RT.003 RW 007 Karang Tengah Ciledug

Co-Authors Feber Sormin Garin Pratiwi Solihati Lusia Sri Arini Pratiwi saragih, Isabella acacia

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