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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Sains Manajemen:Jurnal Manajemen UNSERA Jurnal Manajemen KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN JURNAL RISET AKUNTANSI TIRTAYASA BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Neraca Peradaban JURNAL ECONOMINA
Dian Maulita
Universitas Serang Raya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Public Health Social Sciences Other

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Peningkatan Ekonomi Masyarakat Dengan Berwirausaha Rempeyek Bayam Di Desa Cigelam Kecamatan Ciruas Kabupaten Serang Andari Andari; Dian Maulita; Denny Putri Hapsari
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 1 No. 1 (2019)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v1i1.985

Abstract

Kemiskinan merupakan salah satu masalah yang dihadapi dalam perekonomian Nasional maupun perekonomian daerah. Desa Cigelam merupakan daerah yang mayoritas keadaan ekonomi masyarakatnya masih ditingkat menengah kebawah dengan mata pencaharian sebagai petani. Tujuan dari kegiatan pengabdian ini adalah (1) Memberikan pengetahuan, dan keterampilan untuk menjadi pelaku usaha (2) Menumbuhkembangkan  jiwa berwirausaha dengan memanfaatkan tanaman bayam menjadi rempeyek bayam (3) Membentuk usaha dagang rempeyek bayam. Metode pelaksanaan kegiatan terdiri dari beberapa tahapan yakni sebagai berikut: (1) Perencanaan dan persiapan; (2) Pelaksanaan; (3) Evaluasi. Dengan diadakannya seminar kewirausahaan serta pelatihan pembuatan rempeyek bayam bagi masyarakat Desa Cigelam diharapkan dapat menciptakan lapangan pekerjaan, meningkatkan keterampilan masyarakat, meningkatkan kemampuan berwirausaha serta meningkatkan pendapatan masyarakat dengan memanfaatkan potensi desa.
Peningkatan Ekonomi Rumah Tangga Dengan Pengolahan Pisang Denny Putri Hapsari; Dian Maulita; Nana Umdiana
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 1 No. 2 (2019)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v1i2.1586

Abstract

Desa Kasunyatan merupakan salah satu desa yang berada di Kota Serang yang penduduknya rata-rata bermata pencaharian dengan cara bertani dan berkebun. Salah satu hasil Sumber Daya Alam di Desa Kasunyatan yang paling berlimpah adalah pisang. Beberapa jenis pisang yang tumbuh di Desa Kasunyatan diantaranya adalah pisang uli, pisang kepok, pisang tanduk, pisang nangka,dll. Jenis-jenis pisang tersebut memiliki nilai ekonomi rendah jika dijual segar. Untuk meningkatkan nilai jual dari buah pisang tersebut perlu adanya diversifikasi pengolahan buah pisang salah satunya dengan pengolahan pisang crispy. Metode yang digunakan pada pengabdian ini dengan melakukan ceramah dan diskusi kewirausahaan serta pelatihan praktek pembuatan pisang crispy pada Desa Kasunyatan. Tujuan dari pelaksanaan kegiatan ini adalah agar masyarakat Desa Kasunyatan memiliki penghasilan tambahan sehingga dapat meningkatkan ekonomi rumah tangga yang pada akhirnya dapat meningkatkan kesejahteraan warga Desa Kasunyatan.
Pengaruh pajak tangguhan dan ukuran perusahaan terhadap persistensi laba Dian Maulita; Dien Sefty Framita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 2 (2021): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i2.205

Abstract

Purpose: This research aimed to determine the effect of deferred tax and company size on earnings persistence in Indonesia's hotel and tourism companies. Research methodology: This research is associative quantitative research. The analysis technique used multiple linear regression with SPSS VS 20.00 as a tool. The population is hotel and tourism companies listed on the IDX for the 2012-2017 period. Samples were taken based on the purposive sampling technique. Results: The conclusions of this study's results are: (1) Deferred tax has no significant effect on earnings persistence. (2) Firm size has a significant effect on earnings persistence. (3) Deferred Tax and Company Size have a significant effect on Earnings Persistence. Limitation: This research's limitations are the short research period and the company's short scope is the object. It is hoped that further research will be done by replacing or adding other dependents such as cash flow volatility, sales volatility, leverage and increasing the scope of the company under study. Contribution: This research's contribution is that the results of this study can be used as a reference for further researchers and a reference for company management in making decisions. Keywords: Deferred tax, Company size, Profit persistence
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA Dian Maulita; Dien Sefty Framita; Lulu Nailufaroh
JURNAL ECONOMINA Vol. 1 No. 1 (2022): JURNAL ECONOMINA, September 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.398 KB) | DOI: 10.55681/economina.v1i1.9

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Alokasi Pajak Antar Periode, Book Tax Difference, dan Tingkat Efektivitas Pengenaan Pajak Terhadap Kualitas Laba pada perusahaan jasa subsektor transportasi yang terdaftar Di Bursa Efek pada tahun 2017-2019. Jenis penelitian ini merupakan penelitian Asosiatif Kausal dengan pendekatan kuantitatif. Sampel penelitian ini ditentukan dengan metode purposive sampling dan diperoleh sebanyak 33 Laporan keuangan perusahaan Jasa subsektor transportasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Alokasi Pajak Antar Periode, Book Tax Difference, dan Tingkat Efektivitas Pengenaan Pajak baik secara Parsial dan Simultan tidak berpengaruh terhadap Kualitas Laba. Penelitian selanjutnya mungkin dapat mempertimbangkan variabel Book Tax Difference dengan menggunakan dua proksi yaitu perbedaan temporer dan perbedaan permanen serta perluasan sampel yang diteliti.
Pengaruh Profitabilitas dan Leverage Terhadap Kualitas Laba Dian Maulita; Santi Oktaviani; Nafiudin Nafiudin
Sains Manajemen: Jurnal Manajemen Unsera Vol. 8 No. 2 (2022): Sains Manajemen: Jurnal Manajemen UNSERA
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/sm.v8i2.5848

Abstract

This study aims to examine the effect of profitability as measured by the Return On Assets (ROA) proxy and Leverage as measured by the Debt to Equity Ratio (DER) proxy on earnings quality. This study uses a quantitative method with an associative research design that is causal in nature. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. 2017-2019. The total population in this study were 193 companies. The sampling method in this study used the company purposive sampling method which complied with the company being a sample of 94 with 3 years of observation. Data collection techniques using literature and documentation. The data analysis technique uses multiple linear regression using SPSS software. The results of this study indicate that profitability has an effect on earnings quality while leverage has no effect on earnings quality. The results of this study can be used as a reference in the field of finance. The limitations of this study only examine two variables that affect earnings quality. It is hoped that in subsequent research, add or use other independent variables that can affect earnings quality, such as liquidity, profit growth, dividend policy, accounting conservatism and so on.
Menguji Dampak Profitabilitas dan Firm Size Terhadap Penghindaran Pajak Selama Pandemi Covid-19 Pada Perusahaan Kategori Hotel, Restoran dan Pariwisata Dian Maulita; Lulu Nailufaroh
Jurnal Manajemen Vol. 12 No. 2 (2022): Jurnal Manajemen
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jm.v12i2.5665

Abstract

Toward the start of 2020, practically all nations were stunned by the episode of the Covid pandemic. Because of the appearance of the Covid disease, the public authority had to force another guideline, in particular friendly separating or known as PSBB. This new strategy significantly affects the decrease in financial advancement. In this way pay in the travel industry area is diminished. Organization proprietors will likewise for the most part encourage chiefs to stay away from charge by stifling duty development. The reason for this examination is to look at the components that affect charge evasion during the Covid pandemic in organizations that are remembered for the arrangement of the travel industry, café and inn industry in the first, second, and third quarters of 2020. The populace in this study are organizations in the inn, eatery and the travel industry class. recorded on the Indonesia Stock Exchange in the period 2020. Purposive examining was picked as the testing method in this review. The investigation utilized for information handling is numerous direct relapse. This examination infers that there is an adverse consequence of profitability on tax avoidance and an adverse consequence of firm size on tax avoidance Keyword : Profitability; Firm Size; Tax Avoidance
Co-Authors Andari Andari Denny Putri Hapsari Dien Sefty Framita Inta Tania Lulu Nailufaroh Lulu Nailufaroh Muhammad Arifin Nafiudin Nafiudin Neneng Suprihatin Santi Oktaviani Sunaryo, Deni Syamsudin Syamsudin Ulfah Nurfauziah Umdiana, Nana