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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi MUDRA Jurnal Seni Budaya Jurnal Pendidikan (Teori dan Praktik) Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Kajian Akuntansi Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Equity JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Bisnis dan Akuntansi Jurnal Riset Akuntansi Aksioma Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia JP (Jurnal Pendidikan) : Teori dan Praktik Jurnal Pepadu Mizania : Jurnal Ekonomi dan Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Penelitian Akuntansi Jurnal Akuntansi SENMEA Jurnal Pengabdian Masyarakat Mentari Equity
Rachmawati, Nurul Aisyah
Departemen Akuntansi Fakultas Ekonomi Bisnis Dan Humaniora Universitas Trilogi Jl. TMP Kalibata No.1 Jakarta, 12760
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APAKAH PROMOSI PENJUALAN MELALUI MEDIA SOSIAL DAN POTONGAN HARGA MEMENGARUHI NIAT BELI KONSUMEN DENGAN KENAIKAN TARIF PAJAK PENAMBAHAN NILAI SEBAGAI VARIABEL MODERASI? Akmal Fikri Fadhiilah; Nurul Aisyah Rachmawati
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2024)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v13i1.2818

Abstract

This research aims to test whether increasing Value Added Tax (VAT) rates, sales promotions via social media, and price discounts affect consumer purchasing intentions. This research also aims to test whether the increase in VAT rates weakens the positive relationship between sales promotions via social media and price discounts on consumer purchase intentions. This research uses primary data obtained through a survey method among students studying on campuses in the South Jakarta area. The data were analyzed using Partial Least Square. This research found that increases in VAT rates, sales promotions via social media, and price cuts positively affect consumer purchasing intentions. However, the increase in VAT rates cannot moderate the relationship between sales promotion via social media and price discounts on consumer purchase intentions. This research indicates that sales promotions via social media, price discounts, and increases in VAT rates can influence consumer behavior when purchasing a product. For sellers, this can be used as a company strategy to increase turnover.
Pelatihan Pengisian SPT Formulir 1770 Rachmawati, Nurul Aisyah; Efendri, Efendri; Farina, Khoirina
Jurnal Pengabdian Masyarakat Mentari Vol. 1 No. 3 (2024): Oktober
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmm.v1i3.15

Abstract

Tujuan dari Pengabdian Kepada Masyarakat adalah untuk memberikan bantuan kepada wajib pajak dalam melaksanakan pelaporan pajak mereka, khususnya terkait dengan SPT Formulir 1770. Kegiatan pengabdian ini dilakukan dengan metode ceramah dan diskusi. Ceramah memungkinkan penyaji untuk memberikan informasi secara terstruktur dan jelas kepada audiens dalam waktu yang singkat. Diskusi memungkinkan peserta terlibat secara langsung dalam proses pembelajaran, berbagi ide, dan memperdalam pemahaman Berdasarkan pelaksanaan kegiatan ini, para wajib pajak menunjukkan antusiasme yang tinggi dalam melaporkan pajaknya. Melalui program ini, diharapkan pengetahuan pajak dapat disebarluaskan kepada wajib pajak, sehingga mereka juga dapat membantu wajib pajak lain dalam proses pelaporan. Ke depannya, diharapkan para wajib pajak semakin patuh dalam memenuhi kewajiban perpajakan mereka.
Efektivitas Insentif Pajak dan Pemanfaatan Teknologi Informasi Terhadap Kelangsungan UMKM di Tengah Covid-19 Trihastuti, Desi; Rachmawati, Nurul Aisyah
EQUITY Vol 24 No 2 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i2.2611

Abstract

Penelitian ini bertujuan untuk menguji pengaruh efektivitas insentif pajak dan pemanfaatan teknologi informasi terhadap kelangsungan usaha mikro, kecil dan menengah (UMKM) di tengah pandemi COVID-19. Populasi dalam penelitian ini yaitu para pelaku UMKM di DKI Jakarta. Teknik dalam pengambilan sampel yang digunakan pada penelitian ini adalah non-probability sampling dengan metode purposive sampling. Sampel pada penelitian ini adalah 124 pelaku UMKM. Metode dalam penelitian ini menggunakan penelitian kuantitatif dengan SEM (Path analysis). Hasil penelitian ini menemukan bahwa efektivitas insentif pajak dan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kelangsungan UMKM di tengah pandemi COVID-19.
Insentif Pajak Sebagai Upaya Peningkatan Daya Beli Masyarakat Terdampak Covid-19 yang Dimediasi oleh Tingkat Penghasilan Rachmawati, Nurul Aisyah; Ramayanti, Rizka; Andria, Yunita Fitra
EQUITY Vol 25 No 2 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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

Abstract

Dampak pandemi COVID-19 terbesar yang dirasakan oleh masyarakat adalah berkurangnya penghasilan. Badan Pusat Statistik mencatat bahwa per Ferbuari 2021 terdapat 19,1 juta penduduk usia kerja yang terdampak pandemi COVID-19. Pemerintah dirasa perlu memberikan stimulus untuk menjaga daya beli masyarakat di tengah pandemi COVID-19. Penelitian ini bertujuan untuk menguji pengaruh langsung dan tidak langsung insentif PPh Pasal 21 terhadap daya beli masyarakat yang terdampak COVID-19 melalui tingkat penghasilan. Selain itu, seiring dengan semakin dinamisnya tingkat penghasilan di masa pandemi, penelitian ini juga menguji pengaruhnya terhadap daya beli masyarakat yang terdampak COVID-19. Penelitian ini menggunakan desain penelitian kuantitatif melalui pendekatan survei. Data yang diperoleh akan dianalisis dengan menggunakan pendekatan Structural Equation Modelling. Berdasarkan hasil pengujian dapat disimpulkan bahwa insentif pajak dan tingkat penghasilan berpengaruh positif dan signifikan terhadap daya beli masyarakat terdampak COVID-19. Sementara itu, penelitian ini tidak dapat membuktikan adanya pengaruh tidak langsung insentif pajak terhadap daya beli masyarakat terdampak COVID-19 melalui tingkat penghasilan.
OPTIMALISASI NILAI PERUSAHAAN MELALUI TAX PLANNING DAN EFISIENSI: ANALISIS MODERASI PERAN GENDER DI DEWAN DIREKSI Ariyanti, Novie; Rachmawati, Nurul Aisyah
Jurnal Akuntansi Vol. 25, No. 1, Januari - Juni 2025
Publisher : Universitas Kristen Krida Wacana

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

Abstract

The study's goal was to examine the impact of tax planning and operational efficiency on firm value, with a female board of directors serving as a moderating variable. This study's population consists of 95 enterprises from the IDX's food and beverage industry sector in 2022-2023. This study's data came from the company's annual report, which can be seen on the Indonesia Stock Exchange website. Purposive sampling was used, and 113 firms were selected. The Common Effect Model is the result of selecting panel data models tested in the best research. The results show that tax planning and operational efficiency negatively affect firm value. A female board of director does not impact the relationship between tax planning and operational efficiency on firm value. Keywords: Firm Value, Operational Efficiency, Presence of Female Board of Directors, Tax planning
TAX RISK AND CREDIT RATING: A MACHINE LEARNING APPROACH TO PREDICTING CREDITWORTHINESS Syaima, Novita Widia; Rachmawati, Nurul Aisyah
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.662

Abstract

A credit rating evaluates a company's likelihood of default, creditworthiness, and ability to repay debt. The greater the company's risk, including tax risk, the lower its credit rating. This research explores whether tax risk can affect a company's credit rating. The population in this study are companies listed on PT Pemeringkat Kredit Indonesia (PEFINDO) and the Indonesian Stock Exchange in 2020-2022. This research used purposive sampling and collected 185 samples. According to the study, tax risk adversely and considerably impacts credit ratings. This suggests that a company's credit rating may be lowered by significant tax risk. These findings suggest that increased tax risk may lower a company's creditworthiness. This study can help creditors assess companies' creditworthiness based on these findings. For tax regulators, credit ratings can be used as a basis for conducting tax audits for taxpayers at risk.
Determinan Profitabilitas Sektor Perusahaan Perbankan Dengan CAR Sebagai Variabel Mediasi Sinta, Adinda Dhea Tiara; Rachmawati, Nurul Aisyah
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 13 No 01 (2025): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2025
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.13.01.40-54

Abstract

Return on Equity (ROE) is a ratio that measures bank management's ability to manage its capital to produce net profit after tax. The higher the Return on Equity (ROE), the better the bank's performance. To predict the expected ROE, this research uses Loan To Deposit Ratio (LDR), Non Performing Loan (NPL), Operational Costs to Operating Income (BOPO), and the mediating variable Capital Adequacy Ratio (CAR). This research uses panel data regression analysis techniques in the banking company sector listed on the IDX for the 2018-2022 period. The results of this research show that there are three variables that have a direct and significant effect on ROE, namely LDR, BOPO, and CAR. The results of this research also show that CAR can mediate the influence of LDR and BOPO on ROE.
Meningkatkan Profitabilitas Melalui Efisiensi Biaya: Strategi Produksi Kelompok UMKM Binaan UP2K Jatibening Rachmawati, Nurul Aisyah; Ramayanti, Rizka; Krishnasari, Erneza Dewi; Akmal, Athallah; Putri, Dwi Maharani; Meilani, Ersya Pramestina; Satria, Anugrah Dafa
Abdimas Galuh Vol 7, No 2 (2025): September 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v7i2.20350

Abstract

Banyak pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) yang belum sepenuhnya memahami konsep-konsep dasar dalam penghitungan biaya produksi, termasuk kelompok UMKM binaan Usaha Peningkatan Pendapatan Keluarga (UP2K) Jatibening. Apabila biaya produksi tidak dihitung dengan benar, maka UMKM tidak akan dapat menentukan harga jual dengan efektif. Solusi dari persoalan yang dihadapi oleh mitra UMKM, tim pengabdian akan melakukan pelatihan dan pendampingan mitra UMKM dalam menentukan biaya produksi yang efisien. Program pengabdian kepada masyarakat ini didanai oleh Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM) Kementerian Pendidikan Tinggi, Sains, dan Teknologi (KemdiktiSaintek) Republik Indonesia melalui Hibah BIMA skema Pemberdayaan Kemitraan Masyarakat tahun pendanaan 2025. Mitra UMKM sangat antusias dalam mengikuti kegiatan. Berdasarkan hasil evaluasi, terdapat peningkatan pengetahuan UMKM dalam penghitungan biaya produksi. Harapannya, jika biaya produksi bisa ditekan tanpa mengorbankan kualitas, UMKM bisa menjual produk dengan harga yang lebih kompetitif, meningkatkan keuntungan, dan bertahan di tengah persaingan pasar.
Unraveling Tax Avoidance: The Role of Financial Constraint, Thin Capitalization, and Capital Intensity in Consumer Cyclicals Qisti, Mahya Bil; Rachmawati, Nurul Aisyah
Juara: Jurnal Riset Akuntansi Vol. 15 No. 2 (2025): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v15i2.11570

Abstract

This research aims to observe the effect of the financial constraint, thin capitalization, and capital intensity on tax avoidance practice in consumer cyclicals sub-sector companies listed on the IDX (Indonesia Stock Exchange) for the 2021-2022 period. The sample selection using the purposive sampling method from the 282 population obtained 228 samples. The analysis technique used in this study is panel data regression and hypothesis testing using STATA software. The findings of this study show that the financial constraint significantly has a negative effect on tax avoidance. While thin capitalization has no effect, capital intensity significantly positively affects tax avoidance. Based on the results testing, it proves the legitimacy theory that society has a significant effect on company value. Since the implementation of thin capitalization rules in Indonesia by the Ministry of Finance, companies in the consumer cyclicals sector prefer to use capital intensity rather than debt to carry out tax avoidance practices. Authors expect these findings to provide management, investors, and the government, as standard setters, with a consideration for decision-making.
UMKM GO DIGITAL: STRATEGI MEMPERLUAS PASAR DI ERA ONLINE Nurul Aisyah Rachmawati; Rizka Ramayanti; Erneza Dewi Krishnasari; Athallah Akmal; Dwi Maharani Putri; Ersya Pramestina Meilani; Anugrah Dafa Satria
Jurnal Pepadu Vol 6 No 3 (2025): Jurnal Pepadu
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v6i3.7874

Abstract

One of the classic problems often faced by Micro, Small, and Medium Enterprises (MSMEs) is low digital marketing literacy. A similar issue was also experienced by the MSME group fostered by the Jatibening Family Income Improvement Business (UP2K). Without this literacy, MSMEs struggle to develop effective and targeted marketing strategies. The community service team will provide training and mentoring to MSME partners regarding digital marketing strategies as a solution to the existing problem. This community service program is funded by the Directorate of Research and Community Service (DPPM) of the Ministry of Higher Education, Science, and Technology (KemdiktiSaintek) of the Republic of Indonesia through the BIMA Grant for the Community Partnership Empowerment scheme for the 2025 funding year. MSME partners were very enthusiastic in participating in the activity. It is hoped that with the right digital marketing strategy, MSME partners can reach a wider market, be more efficient in promotional costs, increase sales, understand consumer behavior, and clearly measure promotional results.
Co-Authors Akmal Fikri Fadhiilah Akmal, Athallah Alika Syahputri Ana Fitriana Andria, Yunita Fitra Angraini, Hani Nur Anugrah Dafa Satria Ariyanti, Novie Arnoldus Christo Novrianto Athallah Akmal Ayu, Ferninda Dewi Choraitun Nisa Dede Monikasari Detri Wulandari Dwi Maharani Putri Dwi Martani Efendri Erneza Dewi Krishnasari Ersya Pramestina Meilani Farah Zahra Kamila Fariez Tachsin Farina, Khoirina Fitriyani, Amanda Hilda Rossieta Kamal Abdillah Krishnasari, Erneza Dewi Lia Rahmawati Soraya Liean Winata Merrysa Lindawati Gani Lysa Myselly Vera Marsha Syifa Zahira Putri Meilani, Ersya Pramestina Mukti Eka Handayani Muyassaroh Muyassaroh Muyassaroh Muyassaroh Nanik Lestari Oktaviani Oktiviani Opti, Sri Putri Shyeefa A'alia Putri, Dwi Maharani Putri, Sintia Bratama Qisti, Mahya Bil Ramayanti, Rizka Retno Saraswati Retno Saraswati Sakti, Jaya Prasetya Salsabila, Frida Satria, Anugrah Dafa Setiawan, Rudi Shifa Nabila Sinta, Adinda Dhea Tiara Sintia Bratama Putri Syaima, Novita Widia Tiara Faradita Trihastuti, Desi Yunita Fitra Andriana Yunita Fitra Andriana Zakiah Zakiah