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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 Jurnal Akuntansi dan Bisnis JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Bisnis dan Akuntansi 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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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.
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.
DOES THE SIZE OF A BANK MODERATE THE RELATIONSHIP BETWEEN CKPN, BOPO, AND NPL TOWARD BANK FINANCIAL PERFORMANCE? Sakti, Jaya Prasetya; Rachmawati, Nurul Aisyah
Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i1.2398

Abstract

This study aims to determine the effect of Allowance for Impairment Losses (AFIL), Operational Expenses (OEOI), and Non-Performing Loans (NPL) on Bank Performance with Company Size as a moderating variable. The population of this research is financial services companies, banking sub-sectors listed on the Indonesia Stock Exchange (IDX) in 2019 and 2022. Based on the purposive sampling method, the number of samples for this research is 35 banks with 140 data observations. The results of the analysis are that banking performance as proxied by return on assets (ROA) will decrease if the AFIL, OEOI and NPL variables increase and the company size as proxied by total assets does not change (fixed), AFIL has a significant negative effect on financial performance, OEOI has a significant negative effect on financial performance, NPL has a significant negative effect on financial performance, Company Size weakens the relationship between AFIL and OEOI on financial performance, and Company Size cannot moderate the relationship between NPL and financial performance.
Tax Avoidance And Firm Value: Unveiling The Role of Information Asymmetry Fitriyani, Amanda; Rachmawati, Nurul Aisyah
Jurnal Kajian Akuntansi Vol 9 No 2 (2025): DECEMBER 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i2.10243

Abstract

In a market that is increasingly attentive to ethical and transparency issues, firms engaging in tax avoidance may face negative evaluations if they do not provide sufficient disclosure of information. Therefore, understanding the role of information asymmetry is crucial in explaining why the impact of tax avoidance on corporate value can vary under different conditions. This study aimed to examine the effect of tax avoidance on corporate value, with information asymmetry acting as a moderating variable. The population for this research included manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023. Purposive sampling was used to select the sample. The data for this study were secondary data sourced from www.idx.co.id and https://finance.yahoo.com. The results showed that tax avoidance did not significantly affect corporate value; however, information asymmetry moderated the relationship between tax avoidance and corporate value. In this context, tax avoidance represents important information for investors when evaluating companies with high levels of information asymmetry.  
MANFAAT PEMBERIAN INSENTIF PAJAK PENGHASILAN DALAM KEPATUHAN WAJIB PAJAK UMKM Rachmawati, Nurul Aisyah; Ramayanti, Rizka
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

This study aims to examine whether tax incentives in PP 46 helpful to improve tax compliance of SMEs Tax Payer. In addition, this study also aims to determine whether the types of tax incentives between calculation, payment, and income tax reporting that have the greatest impact on improving tax compliance of SMEs Tax Payer. This study uses primary data obtained through the survey method. The sample of this study is SMEs Tax Payer in the South Jakarta. Data were analyzed by using SmartPLS software with Partial Least Square. This study found that tax incentives in PP 46 have positively impact on tax compliance of SMEs Tax Payer. Particularly compliance in terms of fulfillment of tax administration. Tax incentives in the form of income tax reporting provide the greatest impact on improving tax compliance of SMEs Tax Payer, compared to other insentives
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 Detri Wulandari Dwi Maharani Putri Dwi Martani Efendri Erneza Dewi Krishnasari Ersya Pramestina Meilani Fariez Tachsin Farina, Khoirina Fiska Febrina Fitriyani, Amanda Hilda Rossieta Krishnasari, Erneza Dewi Lia Rahmawati Soraya Liean Winata Merrysa Lindawati Gani Marsha Syifa Zahira Putri Meilani, Ersya Pramestina Mukti Eka Handayani Muyassaroh Muyassaroh Muyassaroh Muyassaroh Nanik Lestari, Nanik 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 Sidharta Utama Sinta, Adinda Dhea Tiara Sintia Bratama Putri Syaima, Novita Widia Sylvia Veronica Siregar Tiara Faradita Trihastuti, Desi Yunita Fitra Andriana Yunita Fitra Andriana