Nuramalia Hasanah | Universitas Negeri Jakarta (original) (raw)

Papers by Nuramalia Hasanah

Research paper thumbnail of Training Basic Skills of Scientific Writing and Publication to Improve Research Competence

Jurnal Pemberdayaan Masyarakat Madani (JPMM)

The purpose of community service is the achievement of the tri dharma of higher education by prov... more The purpose of community service is the achievement of the tri dharma of higher education by providing knowledge that can be applied by the community. This training aims to encourages the academic community to play an active role in research activities. By the theme of the event, this activity is also present to provide benefits in the form of education for both lecturers and students in preparing themselves to make a scientific journal. The Community Service Team held initial discussions with several lecturers from several universities that have cooperation with the Faculty of Economics, Jakarta State University such as YKPN Polytechnic University Yogyakarta, STABN Raden Wijaya Wonogiri, STIE Pertiwi, STIAB Jinarakkhita Lampung, Podomoro University, Dian Nusantara University, Gunung Swaadaya University. Teak. The partners discussed their desire to receive the Basic Skills Training for Scientific Writing and Publication to Improve Research Competence. The method used is qualitative ...

Research paper thumbnail of The Effect of Competency And Locus of Control On Accounting Student's Jobreadiness

Jurnal Akuntansi, Perpajakan dan Auditing

This study examined the impact of accounting students' ethical competence, knowledge competen... more This study examined the impact of accounting students' ethical competence, knowledge competence, ability competence, relationship competence, analytical competence, and locus of control on their job-readiness. This study utilizes primary data in the form of a questionnaire distributed to accounting students in the UNJ Faculty of Economics. This study's population consisted of undergraduate accounting students who were eligible to enrollin thesis courses and were still participating in odd semester lectures for the academic year 2021/22. This study's sample selection employed a technique of purposive sampling and yielded a study sample of 100 respondents. This research employs quantitative methods. Descriptive statistical analysis and multiple linear regression analysis are used for analysis. This study's findings indicate that ethical competence, knowledge competence, ability competence, relationship competence, and locus of contro...

Research paper thumbnail of Pengaruh Kecerdasan Spiritual, Penerapan Akuntansi, Pemahaman Perpajakan Terhadap Kepatuhan WPOP UMKM

Jurnal Akuntansi, Perpajakan dan Auditing

Penelitian ini bertujuan untuk mengetahui pengaruh variable independen yakni kecerdasan spiritual... more Penelitian ini bertujuan untuk mengetahui pengaruh variable independen yakni kecerdasan spiritual, penerapan akuntansi UMKM dan pemahaman perpajakan terhadap variable dependen yakni kepatuhan wajib pajak UMKM. Populasi penelitian ini adalah UMKM yang berada di kawasan Pusat Industri Kecil (PIK) Pulogadung, Jakarta Timur. Kepatuhan wajib pajak UMKM diukur dengan kecerdasan spiritual, penerapan akuntansi dan pemahaman perpajakan. Sampe yang diperoleh sebanyak 70 responden dengan metode simple random sampling. Hasil penelitian ini menunjukan bahwa kecerdasan spiritual tidak memiliki pengaruh signifikan terhadap kepatuhan wajib pajak UMKM dan penerpan akuntansi UMKM dan pemahaman perpajakan memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak.

Research paper thumbnail of Pengaruh Remunerasi, Budaya Organisasi, dan Pengendalian Internal Terhadap Kinerja Pegawai Pajak

Jurnal Akuntansi, Perpajakan dan Auditing

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh remunerasi, budaya organisasi da... more Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh remunerasi, budaya organisasi dan pengendalian internal terhadap kinerja pegawai pajak. Penelitian ini menggunakan data primer berupa kuesioner yang disebar kepada pegawai pajak yang bekerja di KPP Pratama Jakarta Pulogadung sebagai objek penelitian. Pemilihan sampel dilakukan dengan teknik simple random sampling yang menghasilkan 83 pegawai pajak dari total populasi sebanyak 105 orang. Penelitian ini menggunakan analisis regresi linear berganda untuk melakukan uji hipotesis dengan dibantu program SPSS versi 25. Hasil penelitian menunjukkan bahwa remunerasi berpengaruh secara signifikan terhadap kinerja pegawai pajak, budaya organisasi berpengaruh signifikan terhadap kinerja pegawai pajak, serta pengendalian internal berpengaruh signifikan terhadap kinerja pegawai pajak.

Research paper thumbnail of Pengaruh Pemeriksaan Pajak, Pemahaman Peraturan, Sanksi Pajak, dan Relasi Sosial Terhadap Kepatuhan Wajib Pajak Restoran

Jurnal Akuntansi, Perpajakan dan Auditing

Penelitian ini bertujuan untuk menguji pengaruh pemeriksaan pajak, pemahaman peraturan, sanksi pa... more Penelitian ini bertujuan untuk menguji pengaruh pemeriksaan pajak, pemahaman peraturan, sanksi pajak, dan relasi sosial terhadap kepatuhan wajib pajak restoran. Variabel independen yang digunakan pada penelitian ini adalah pemeriksaan pajak, pemahaman peraturan, sanksi pajak, dan relasi sosial. Sedangkan kepatuhan wajib pajak restoran merupakan variabel digunakan sebagai variabel dependen. Penelitian ini menggunakan data primer, yaitu data yang bersumber dari kuesioner. Sampel yang digunakan0dalam penelitian0ini adalah wajib pajak restoran yang terdaftar0di Badan Pendapatan Daerah (BAPENDA) DKI Jakarta. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah dengan teknik accidental sampling dengan jumlah 50 responden wajib pajak restoran. Pengujian hipotesis menggunakan metode regresi linier berganda yang diolah dengan menggunakan program SPSS. Hasil pengujian hipotesis telah membuktikan bahwa pemeriksaan pajak, pemahaman peraturan, dan sanksi pajak berpengaruh positif...

Research paper thumbnail of Pemanfaatan Insentif Pajak dan Pemilihan Platform Digital terhadap Keberlangsungan Usaha UMKM di Era Pandemi Covid-19

Jurnal Akuntansi, Perpajakan dan Auditing

UMKM merupakan salah satu sektor yang terdampak signifikan dikarenakan oleh pandemi Covid-19 yang... more UMKM merupakan salah satu sektor yang terdampak signifikan dikarenakan oleh pandemi Covid-19 yang masih berlangsung. Pemerintah memberikan kebijakan-kebijakan serta upaya baru bagi para UMKM. Tujuan utama dari penelitian ini adalah mengetahui apakah pemanfaatan dari insentif pajak yang diberikan oleh pemerintah semasa Covid-19 dan upaya digitalisasi dapat membantu para UMKM dalam mempertahankan keberlangsungan usaha mereka. Penelitian ini merupakan jenis penelitian kualitatif. Peneliti melakukan wawancara yang mendalam serta observasi dan dokumentasi kepada 15 informan UMKM di kawasan PIK Pulogadung. Hasil dari penelitian ini adalah sebagian besar pelaku usaha UMKM mengaku tidak memahami aturan tentang insentif pajak dan merasa tidak tertarik dalam memanfaatkan insentif ini. Para UMKM juga merasakan kurangnya sosialisasi terkait dengan kebijakan baru ini. Namun, para UMKM sudah menerapkan digitalisasi selama Pandemi Covid-19, tetapi beberapa diantaranya masih belum merasakan penerap...

Research paper thumbnail of Peningkatan Kompetensi Guru SMK dalam Membentuk SDM yang Unggul di Institusi Pemerintahan

Pendidikan kejuruan ditujukan untuk memberikan tenaga terampil tngkat menengah. Kegiatan pengabdi... more Pendidikan kejuruan ditujukan untuk memberikan tenaga terampil tngkat menengah. Kegiatan pengabdian masyarakat ini diharapkan mampu memberikan keterampilan bagi seluruh guru, terutama untuk mempersiapkan SDM berperan aktif dalam menghasilkan tenaga operator akuntansi untuk memenuhi kebutuhan tenaga administrasi pemerintah daerah dan desa. Peran aktif  SMK berupa penambahan penyampaian materi kompetensi akuntansi pemerintah, sehingga lulusannya dapat terserap di pemerintah daerah dan desa. Metode pelaksanaan pengabdian ini dilakukan di SMKN 51 bekerja sama dengan TIM MGMP Jakarta Timur 2 guna meningkatkan pemahaman para guru terhadap siklus akuntansi pemerintah daerah sehingga dapat melakukan pencatatan keuangan dan pelaporan keuangan di instansi pemerintah. Kegiatan ini meliputi 1) pemahaman tentang anggaran pemerintah dan dokumen pendukungnya, 2) siklus akuntansi pemerintahan, 3) pencatatan dan pelaporan keuangan pemerintah daerah dan bahan p...

Research paper thumbnail of Akuntansi pemerintahan

viii, 205 hlm.:ilus.: 24 c

Research paper thumbnail of Restaurant Taxpayer Compliance: The Role of Social Relations and Tax Sanctions

Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB)

Restaurant tax is one type of state income that can strengthen economic stability. However, due t... more Restaurant tax is one type of state income that can strengthen economic stability. However, due to the economic crisis due to the pandemic, the target for restaurant tax revenues is not optimal. The purpose of this study aims to examine the impact of social relationships and feed sanctions on mandated tax compliance. This research targets restaurant taxpayers who have been registered at Regional Revenue Office (Bapenda) DKI as many as 50 taxpayers with a sample selection technique using accidental sampling. The sample involved in this study is restaurant taxpayers registered with the DKI Jakarta Bapenda using accidental sampling with 50 restaurant taxpayers. The data collected was then analyzed by multiple regression and processed using SPSS. Hypotheses testing has established that tax audits, regulatory comprehension, and tax sanctions all have a favorable effect on restaurant taxpayer compliance. The social relation variable does not affect restaurant taxpayer compliance. The high...

Research paper thumbnail of The The Influence of Local Revenue (PAD), General Allocation Fund (DAU), and Resistence of Budget Financing (SILPA) on Capital Expenditure (BM): PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP BELANJA MODAL

Jurnal Akuntansi, Perpajakan, dan Auditing - JAPA, Apr 29, 2021

Research paper thumbnail of Pengaruh Kecerdasan Spritual, Penerapan Akuntansi, Pemahaman Perpajakan Terhadap Kepatuhan WPOP UMKM

Jurnal Akuntansi, Perpajakan, dan Auditing - JAPA, Sep 13, 2020

Research paper thumbnail of Why the Quality of Financial is Important for SME

Academy of Entrepreneurship Journal, 2021

SMEs is increasing in number and developing, it should make SME practitioners aware that the comp... more SMEs is increasing in number and developing, it should make SME practitioners aware that the competition of SMEs is getting tougher and financial reports are needed. But at this time, there are still many SMEs who are not concerned with financial statements. This study aims to determine: the influence of educational background, the business scale, and the business age, accounting socialization and information technology to the quality of SME financial statements. The object of this study is the quality of SME financial statement. The location of this study is ten locations that are registered at Senen district, Central Jakarta. The type of this research is quantitative. The subject of this research is 93 SME owners who are registered at Senen District. The technique of collecting data using questionnaires. Data analysis technique used is multiple linear regressions. The result of this study indicates that there is no significant influence on the educational background, the business scale and the business age to the quality of the SME financial statement. There is a significant influence on the accounting socialization and the information technology to the quality of SME financial statement. The results of this study will be of interest to SMEs, Public, Local Government, and Academics.

Research paper thumbnail of The perception of SME actors to the capital access in the financial institution

International Journal of Entrepreneurship, 2021

The small and medium enterprises (SME) are a strategic sector in the national economy, contributi... more The small and medium enterprises (SME) are a strategic sector in the national economy, contributing abundantly to production. The Indonesian government has tried to develop the real sector to eliminate SME's barrier to capital access guarantees. Financial problems in a company, and inaccessibility to formal funding, hamper growth. This study examines empirical evidence of SME perceptions of capital access in financial institutions. It uses qualitative analysis with primary data from the SME owners. The study was conducted in PIK Pulogadung, East Jakarta, with a total of 120 participants.

Research paper thumbnail of Pengaruh Tax Avoidance dan Risiko Pajak Terhadap Biaya Utang pada Perusahaan Manufaktur yang Terdaftar Di Bei Tahun 2016-2020

Jurnal Akuntansi dan Keuangan, 2022

This study aims to determine the effect of tax avoidance and tax risk on cost of debt. The indepe... more This study aims to determine the effect of tax avoidance and tax risk on cost of debt. The independent variables in this study are tax avoidance and tax risk. The dependent variable is cost of debt. Data used in this study from financial statement of manufacturing companies listed on Indonesia Stock Exchange during 2016-2020. The amount of sample used 43 firms with purposive sampling during 2016-2020. The analytical method used in this study is multiple linear regression analysis which processed by using SPSS 25 software application. The results of this research find that tax avoidance has no effect on cost of debt. Tax risk has a positive significant on cost of debt.

Research paper thumbnail of Pengaruh Beban Pajak Tangguhan, Profitabilitas, dan Leverage Terhadap Manajemen Laba

Jurnal Akuntansi dan Keuangan, 2022

This study aims to determine the effect of deferred tax expense, profitability, and leverage. The... more This study aims to determine the effect of deferred tax expense, profitability, and leverage. The independent variables used in this study are deferred tax expense, profitability and leverage. The dependent variable used in this study is earnings management. This study uses secondary data, namely financial statements and annual reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 84 observations. The sampling method used in this study is the purposive sampling method. This study uses multiple linear regression analysis which is processed using the SPSS 26 application. The results show that deferred tax expense has no effect on earnings management. Profitability has a positive effect on earnings management. Leverage has a negative effect on earnings management.

Research paper thumbnail of Single Entry Method as the Way to Improve Small and Medium Enterprise Governance

International Journal of Entrepreneurship, 2019

This study aims to investigate the role of ‘single entry method’ in improving the financial gover... more This study aims to investigate the role of ‘single entry method’ in improving the financial governance of Micro, Small and Medium Enterprises so as to assist SME owners in providing reliable and accountable information on financial position, improving the quality of work, making decisions, identifying business development, managing finances and facilitating access to finance. The primary data used in this study are questionnaires distributed to owners of SMEs in the area of Ciomas, Bogor. The obtained research sample consisted of 113 respondents. The study also uses descriptive qualitative research. This research uses a survey approach combined with a descriptive methodd to measure and analyse responses from respondents. The research process determined that SMEs have the ability and willingness to record financial transactions but still require training and mentoring program. For SMEs, "Single Entry" recording is an alternative method for recording simple accounting, espec...

Research paper thumbnail of Efektifitas Pelaksanaan Self Assessment System Dan Modernisasi Administrasi Pajak Terhadap Kualitas Pelayanan Pajak (Studi Kasus Pada Kpp Kebon Jeruk 1)

Penelitian ini bertujuan untuk menganalisis pengaruh Efektifitas pelaksanaan Self Assessment Syst... more Penelitian ini bertujuan untuk menganalisis pengaruh Efektifitas pelaksanaan Self Assessment System dan modernisasi administrasi pajak terhadap kualitas pelayanan pajak KPP Kebon Jeruk 1 di Jakarta Barat dimana peneliti memfokuskan sampel penelitian pada wajib pajak pribadi. Penelitian ini menggunakan data primer. Metode yang dipakai adalah metode kuantitatif dengan pendekatan regresi. Teknik pengambilan sampling adalah metode non probability sampling, yaitu convenience sampling method dengan sampel sebanyak 100 wajib pajak pribadi . Hasil regresi dari penelitian ini adalah Efektifitas Pelaksanaan Self Assessment System dan Modernisasi Administrasi Pajak secara simultan berpengaruh signifikan terhadap Kualitas Pelayanan Pajak. Kata kunci: Self Assessment System, Modernisasi Administrasi Pajak, Kualitas Pelayanan Pajak. Kata kunci : Self Assessment System, modernisasi administrasi pajak, kualitas pelayanan pajak

Research paper thumbnail of Accounting Standards: The Lessons From Small And Medium Enterprises

Academy of Accounting and Financial Studies Journal, 2018

Financial accounting standards non-public accountability (SAK ETAP) is a standard created to impr... more Financial accounting standards non-public accountability (SAK ETAP) is a standard created to improve the quality of SMEs financial statements in generating accounting information. Accounting information can help SMEs in making important decisions, identify business development, and manage finances so as to achieve more success. However, many SMEs have not been able to make a proper financial report in accordance with applicable standards. This study aims to determine the implementation of SAK ETAP in the SMEs sector. This study used primary data from questionnaires which distributed to owners of SMEs in the Ciomas, Bogor. The research sample consists of 113 owners. The research is quantitative research using simpe desciptive analysis which to know the perception of business owners in SMEs sector about: accounting recording, financial reporting routine, constraint in accounting recording and how to increase accounting knowledge for SMEs by descriptive method. This study analyzed the ...

Research paper thumbnail of Pengaruh Tingkat Suku Bunga, Inflasi dan Rasio Kecukupan Modal terhadap Penyaluran Kredit UMKM oleh Bank Umum di Indonesia Tahun 2007 – 2013

The Indonesian Government has been providing a business credit program to small and medium enterp... more The Indonesian Government has been providing a business credit program to small and medium enterprises (SMEs) for financing and working capital. The government wants SMEs to grow more rapidly because wider access to capital can accelerate a country's economic growth. This study aims to obtain empirical evidence of the influence of interest rate, inflation and the capital adequacy ratio on the distribution of SMEs credits by banks in Indonesia. This research focuses on three independent variables expected to affect interest Rate, inflation and capital adequacy ratio. The data used are secondary data from the Indonesian bank directory. The subjects of this research are eight banks that were awarded the Excellent Service Experience Award (ESEA) in Indonesia for the period 2007 - 2013. Fifty-six areas were investigated. We used quantitative analysis with multiple linear regression analysis tests to analyze the data. The results of this study show that interest rate andinflation affe...

Research paper thumbnail of The Influence of Operating Cash Flow, Corporate Tax, Sales Growth and Profitability to Dividend Policy in Indonesia Real Estate Industry

Research paper thumbnail of Training Basic Skills of Scientific Writing and Publication to Improve Research Competence

Jurnal Pemberdayaan Masyarakat Madani (JPMM)

The purpose of community service is the achievement of the tri dharma of higher education by prov... more The purpose of community service is the achievement of the tri dharma of higher education by providing knowledge that can be applied by the community. This training aims to encourages the academic community to play an active role in research activities. By the theme of the event, this activity is also present to provide benefits in the form of education for both lecturers and students in preparing themselves to make a scientific journal. The Community Service Team held initial discussions with several lecturers from several universities that have cooperation with the Faculty of Economics, Jakarta State University such as YKPN Polytechnic University Yogyakarta, STABN Raden Wijaya Wonogiri, STIE Pertiwi, STIAB Jinarakkhita Lampung, Podomoro University, Dian Nusantara University, Gunung Swaadaya University. Teak. The partners discussed their desire to receive the Basic Skills Training for Scientific Writing and Publication to Improve Research Competence. The method used is qualitative ...

Research paper thumbnail of The Effect of Competency And Locus of Control On Accounting Student's Jobreadiness

Jurnal Akuntansi, Perpajakan dan Auditing

This study examined the impact of accounting students' ethical competence, knowledge competen... more This study examined the impact of accounting students' ethical competence, knowledge competence, ability competence, relationship competence, analytical competence, and locus of control on their job-readiness. This study utilizes primary data in the form of a questionnaire distributed to accounting students in the UNJ Faculty of Economics. This study's population consisted of undergraduate accounting students who were eligible to enrollin thesis courses and were still participating in odd semester lectures for the academic year 2021/22. This study's sample selection employed a technique of purposive sampling and yielded a study sample of 100 respondents. This research employs quantitative methods. Descriptive statistical analysis and multiple linear regression analysis are used for analysis. This study's findings indicate that ethical competence, knowledge competence, ability competence, relationship competence, and locus of contro...

Research paper thumbnail of Pengaruh Kecerdasan Spiritual, Penerapan Akuntansi, Pemahaman Perpajakan Terhadap Kepatuhan WPOP UMKM

Jurnal Akuntansi, Perpajakan dan Auditing

Penelitian ini bertujuan untuk mengetahui pengaruh variable independen yakni kecerdasan spiritual... more Penelitian ini bertujuan untuk mengetahui pengaruh variable independen yakni kecerdasan spiritual, penerapan akuntansi UMKM dan pemahaman perpajakan terhadap variable dependen yakni kepatuhan wajib pajak UMKM. Populasi penelitian ini adalah UMKM yang berada di kawasan Pusat Industri Kecil (PIK) Pulogadung, Jakarta Timur. Kepatuhan wajib pajak UMKM diukur dengan kecerdasan spiritual, penerapan akuntansi dan pemahaman perpajakan. Sampe yang diperoleh sebanyak 70 responden dengan metode simple random sampling. Hasil penelitian ini menunjukan bahwa kecerdasan spiritual tidak memiliki pengaruh signifikan terhadap kepatuhan wajib pajak UMKM dan penerpan akuntansi UMKM dan pemahaman perpajakan memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak.

Research paper thumbnail of Pengaruh Remunerasi, Budaya Organisasi, dan Pengendalian Internal Terhadap Kinerja Pegawai Pajak

Jurnal Akuntansi, Perpajakan dan Auditing

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh remunerasi, budaya organisasi da... more Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh remunerasi, budaya organisasi dan pengendalian internal terhadap kinerja pegawai pajak. Penelitian ini menggunakan data primer berupa kuesioner yang disebar kepada pegawai pajak yang bekerja di KPP Pratama Jakarta Pulogadung sebagai objek penelitian. Pemilihan sampel dilakukan dengan teknik simple random sampling yang menghasilkan 83 pegawai pajak dari total populasi sebanyak 105 orang. Penelitian ini menggunakan analisis regresi linear berganda untuk melakukan uji hipotesis dengan dibantu program SPSS versi 25. Hasil penelitian menunjukkan bahwa remunerasi berpengaruh secara signifikan terhadap kinerja pegawai pajak, budaya organisasi berpengaruh signifikan terhadap kinerja pegawai pajak, serta pengendalian internal berpengaruh signifikan terhadap kinerja pegawai pajak.

Research paper thumbnail of Pengaruh Pemeriksaan Pajak, Pemahaman Peraturan, Sanksi Pajak, dan Relasi Sosial Terhadap Kepatuhan Wajib Pajak Restoran

Jurnal Akuntansi, Perpajakan dan Auditing

Penelitian ini bertujuan untuk menguji pengaruh pemeriksaan pajak, pemahaman peraturan, sanksi pa... more Penelitian ini bertujuan untuk menguji pengaruh pemeriksaan pajak, pemahaman peraturan, sanksi pajak, dan relasi sosial terhadap kepatuhan wajib pajak restoran. Variabel independen yang digunakan pada penelitian ini adalah pemeriksaan pajak, pemahaman peraturan, sanksi pajak, dan relasi sosial. Sedangkan kepatuhan wajib pajak restoran merupakan variabel digunakan sebagai variabel dependen. Penelitian ini menggunakan data primer, yaitu data yang bersumber dari kuesioner. Sampel yang digunakan0dalam penelitian0ini adalah wajib pajak restoran yang terdaftar0di Badan Pendapatan Daerah (BAPENDA) DKI Jakarta. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah dengan teknik accidental sampling dengan jumlah 50 responden wajib pajak restoran. Pengujian hipotesis menggunakan metode regresi linier berganda yang diolah dengan menggunakan program SPSS. Hasil pengujian hipotesis telah membuktikan bahwa pemeriksaan pajak, pemahaman peraturan, dan sanksi pajak berpengaruh positif...

Research paper thumbnail of Pemanfaatan Insentif Pajak dan Pemilihan Platform Digital terhadap Keberlangsungan Usaha UMKM di Era Pandemi Covid-19

Jurnal Akuntansi, Perpajakan dan Auditing

UMKM merupakan salah satu sektor yang terdampak signifikan dikarenakan oleh pandemi Covid-19 yang... more UMKM merupakan salah satu sektor yang terdampak signifikan dikarenakan oleh pandemi Covid-19 yang masih berlangsung. Pemerintah memberikan kebijakan-kebijakan serta upaya baru bagi para UMKM. Tujuan utama dari penelitian ini adalah mengetahui apakah pemanfaatan dari insentif pajak yang diberikan oleh pemerintah semasa Covid-19 dan upaya digitalisasi dapat membantu para UMKM dalam mempertahankan keberlangsungan usaha mereka. Penelitian ini merupakan jenis penelitian kualitatif. Peneliti melakukan wawancara yang mendalam serta observasi dan dokumentasi kepada 15 informan UMKM di kawasan PIK Pulogadung. Hasil dari penelitian ini adalah sebagian besar pelaku usaha UMKM mengaku tidak memahami aturan tentang insentif pajak dan merasa tidak tertarik dalam memanfaatkan insentif ini. Para UMKM juga merasakan kurangnya sosialisasi terkait dengan kebijakan baru ini. Namun, para UMKM sudah menerapkan digitalisasi selama Pandemi Covid-19, tetapi beberapa diantaranya masih belum merasakan penerap...

Research paper thumbnail of Peningkatan Kompetensi Guru SMK dalam Membentuk SDM yang Unggul di Institusi Pemerintahan

Pendidikan kejuruan ditujukan untuk memberikan tenaga terampil tngkat menengah. Kegiatan pengabdi... more Pendidikan kejuruan ditujukan untuk memberikan tenaga terampil tngkat menengah. Kegiatan pengabdian masyarakat ini diharapkan mampu memberikan keterampilan bagi seluruh guru, terutama untuk mempersiapkan SDM berperan aktif dalam menghasilkan tenaga operator akuntansi untuk memenuhi kebutuhan tenaga administrasi pemerintah daerah dan desa. Peran aktif  SMK berupa penambahan penyampaian materi kompetensi akuntansi pemerintah, sehingga lulusannya dapat terserap di pemerintah daerah dan desa. Metode pelaksanaan pengabdian ini dilakukan di SMKN 51 bekerja sama dengan TIM MGMP Jakarta Timur 2 guna meningkatkan pemahaman para guru terhadap siklus akuntansi pemerintah daerah sehingga dapat melakukan pencatatan keuangan dan pelaporan keuangan di instansi pemerintah. Kegiatan ini meliputi 1) pemahaman tentang anggaran pemerintah dan dokumen pendukungnya, 2) siklus akuntansi pemerintahan, 3) pencatatan dan pelaporan keuangan pemerintah daerah dan bahan p...

Research paper thumbnail of Akuntansi pemerintahan

viii, 205 hlm.:ilus.: 24 c

Research paper thumbnail of Restaurant Taxpayer Compliance: The Role of Social Relations and Tax Sanctions

Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB)

Restaurant tax is one type of state income that can strengthen economic stability. However, due t... more Restaurant tax is one type of state income that can strengthen economic stability. However, due to the economic crisis due to the pandemic, the target for restaurant tax revenues is not optimal. The purpose of this study aims to examine the impact of social relationships and feed sanctions on mandated tax compliance. This research targets restaurant taxpayers who have been registered at Regional Revenue Office (Bapenda) DKI as many as 50 taxpayers with a sample selection technique using accidental sampling. The sample involved in this study is restaurant taxpayers registered with the DKI Jakarta Bapenda using accidental sampling with 50 restaurant taxpayers. The data collected was then analyzed by multiple regression and processed using SPSS. Hypotheses testing has established that tax audits, regulatory comprehension, and tax sanctions all have a favorable effect on restaurant taxpayer compliance. The social relation variable does not affect restaurant taxpayer compliance. The high...

Research paper thumbnail of The The Influence of Local Revenue (PAD), General Allocation Fund (DAU), and Resistence of Budget Financing (SILPA) on Capital Expenditure (BM): PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP BELANJA MODAL

Jurnal Akuntansi, Perpajakan, dan Auditing - JAPA, Apr 29, 2021

Research paper thumbnail of Pengaruh Kecerdasan Spritual, Penerapan Akuntansi, Pemahaman Perpajakan Terhadap Kepatuhan WPOP UMKM

Jurnal Akuntansi, Perpajakan, dan Auditing - JAPA, Sep 13, 2020

Research paper thumbnail of Why the Quality of Financial is Important for SME

Academy of Entrepreneurship Journal, 2021

SMEs is increasing in number and developing, it should make SME practitioners aware that the comp... more SMEs is increasing in number and developing, it should make SME practitioners aware that the competition of SMEs is getting tougher and financial reports are needed. But at this time, there are still many SMEs who are not concerned with financial statements. This study aims to determine: the influence of educational background, the business scale, and the business age, accounting socialization and information technology to the quality of SME financial statements. The object of this study is the quality of SME financial statement. The location of this study is ten locations that are registered at Senen district, Central Jakarta. The type of this research is quantitative. The subject of this research is 93 SME owners who are registered at Senen District. The technique of collecting data using questionnaires. Data analysis technique used is multiple linear regressions. The result of this study indicates that there is no significant influence on the educational background, the business scale and the business age to the quality of the SME financial statement. There is a significant influence on the accounting socialization and the information technology to the quality of SME financial statement. The results of this study will be of interest to SMEs, Public, Local Government, and Academics.

Research paper thumbnail of The perception of SME actors to the capital access in the financial institution

International Journal of Entrepreneurship, 2021

The small and medium enterprises (SME) are a strategic sector in the national economy, contributi... more The small and medium enterprises (SME) are a strategic sector in the national economy, contributing abundantly to production. The Indonesian government has tried to develop the real sector to eliminate SME's barrier to capital access guarantees. Financial problems in a company, and inaccessibility to formal funding, hamper growth. This study examines empirical evidence of SME perceptions of capital access in financial institutions. It uses qualitative analysis with primary data from the SME owners. The study was conducted in PIK Pulogadung, East Jakarta, with a total of 120 participants.

Research paper thumbnail of Pengaruh Tax Avoidance dan Risiko Pajak Terhadap Biaya Utang pada Perusahaan Manufaktur yang Terdaftar Di Bei Tahun 2016-2020

Jurnal Akuntansi dan Keuangan, 2022

This study aims to determine the effect of tax avoidance and tax risk on cost of debt. The indepe... more This study aims to determine the effect of tax avoidance and tax risk on cost of debt. The independent variables in this study are tax avoidance and tax risk. The dependent variable is cost of debt. Data used in this study from financial statement of manufacturing companies listed on Indonesia Stock Exchange during 2016-2020. The amount of sample used 43 firms with purposive sampling during 2016-2020. The analytical method used in this study is multiple linear regression analysis which processed by using SPSS 25 software application. The results of this research find that tax avoidance has no effect on cost of debt. Tax risk has a positive significant on cost of debt.

Research paper thumbnail of Pengaruh Beban Pajak Tangguhan, Profitabilitas, dan Leverage Terhadap Manajemen Laba

Jurnal Akuntansi dan Keuangan, 2022

This study aims to determine the effect of deferred tax expense, profitability, and leverage. The... more This study aims to determine the effect of deferred tax expense, profitability, and leverage. The independent variables used in this study are deferred tax expense, profitability and leverage. The dependent variable used in this study is earnings management. This study uses secondary data, namely financial statements and annual reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 84 observations. The sampling method used in this study is the purposive sampling method. This study uses multiple linear regression analysis which is processed using the SPSS 26 application. The results show that deferred tax expense has no effect on earnings management. Profitability has a positive effect on earnings management. Leverage has a negative effect on earnings management.

Research paper thumbnail of Single Entry Method as the Way to Improve Small and Medium Enterprise Governance

International Journal of Entrepreneurship, 2019

This study aims to investigate the role of ‘single entry method’ in improving the financial gover... more This study aims to investigate the role of ‘single entry method’ in improving the financial governance of Micro, Small and Medium Enterprises so as to assist SME owners in providing reliable and accountable information on financial position, improving the quality of work, making decisions, identifying business development, managing finances and facilitating access to finance. The primary data used in this study are questionnaires distributed to owners of SMEs in the area of Ciomas, Bogor. The obtained research sample consisted of 113 respondents. The study also uses descriptive qualitative research. This research uses a survey approach combined with a descriptive methodd to measure and analyse responses from respondents. The research process determined that SMEs have the ability and willingness to record financial transactions but still require training and mentoring program. For SMEs, "Single Entry" recording is an alternative method for recording simple accounting, espec...

Research paper thumbnail of Efektifitas Pelaksanaan Self Assessment System Dan Modernisasi Administrasi Pajak Terhadap Kualitas Pelayanan Pajak (Studi Kasus Pada Kpp Kebon Jeruk 1)

Penelitian ini bertujuan untuk menganalisis pengaruh Efektifitas pelaksanaan Self Assessment Syst... more Penelitian ini bertujuan untuk menganalisis pengaruh Efektifitas pelaksanaan Self Assessment System dan modernisasi administrasi pajak terhadap kualitas pelayanan pajak KPP Kebon Jeruk 1 di Jakarta Barat dimana peneliti memfokuskan sampel penelitian pada wajib pajak pribadi. Penelitian ini menggunakan data primer. Metode yang dipakai adalah metode kuantitatif dengan pendekatan regresi. Teknik pengambilan sampling adalah metode non probability sampling, yaitu convenience sampling method dengan sampel sebanyak 100 wajib pajak pribadi . Hasil regresi dari penelitian ini adalah Efektifitas Pelaksanaan Self Assessment System dan Modernisasi Administrasi Pajak secara simultan berpengaruh signifikan terhadap Kualitas Pelayanan Pajak. Kata kunci: Self Assessment System, Modernisasi Administrasi Pajak, Kualitas Pelayanan Pajak. Kata kunci : Self Assessment System, modernisasi administrasi pajak, kualitas pelayanan pajak

Research paper thumbnail of Accounting Standards: The Lessons From Small And Medium Enterprises

Academy of Accounting and Financial Studies Journal, 2018

Financial accounting standards non-public accountability (SAK ETAP) is a standard created to impr... more Financial accounting standards non-public accountability (SAK ETAP) is a standard created to improve the quality of SMEs financial statements in generating accounting information. Accounting information can help SMEs in making important decisions, identify business development, and manage finances so as to achieve more success. However, many SMEs have not been able to make a proper financial report in accordance with applicable standards. This study aims to determine the implementation of SAK ETAP in the SMEs sector. This study used primary data from questionnaires which distributed to owners of SMEs in the Ciomas, Bogor. The research sample consists of 113 owners. The research is quantitative research using simpe desciptive analysis which to know the perception of business owners in SMEs sector about: accounting recording, financial reporting routine, constraint in accounting recording and how to increase accounting knowledge for SMEs by descriptive method. This study analyzed the ...

Research paper thumbnail of Pengaruh Tingkat Suku Bunga, Inflasi dan Rasio Kecukupan Modal terhadap Penyaluran Kredit UMKM oleh Bank Umum di Indonesia Tahun 2007 – 2013

The Indonesian Government has been providing a business credit program to small and medium enterp... more The Indonesian Government has been providing a business credit program to small and medium enterprises (SMEs) for financing and working capital. The government wants SMEs to grow more rapidly because wider access to capital can accelerate a country's economic growth. This study aims to obtain empirical evidence of the influence of interest rate, inflation and the capital adequacy ratio on the distribution of SMEs credits by banks in Indonesia. This research focuses on three independent variables expected to affect interest Rate, inflation and capital adequacy ratio. The data used are secondary data from the Indonesian bank directory. The subjects of this research are eight banks that were awarded the Excellent Service Experience Award (ESEA) in Indonesia for the period 2007 - 2013. Fifty-six areas were investigated. We used quantitative analysis with multiple linear regression analysis tests to analyze the data. The results of this study show that interest rate andinflation affe...

Research paper thumbnail of The Influence of Operating Cash Flow, Corporate Tax, Sales Growth and Profitability to Dividend Policy in Indonesia Real Estate Industry