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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Abdimisi EkoPreneur Jurnal Pengabdian Masyarakat Nasional
Rakhmawati Oktavianna
Universitas Pamulang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PEMANFAATAN MINYAK JELANTAH MENJADI SABUN CUCI PADA BANK SAMPAH DI KELURAHAN BAMBU APUS PAMULANG Rini Septiowati; Rakhmawati Oktavianna; Sevty Wahiddirani Saputri; Silvia Sari; Benarda Benarda
Abdimisi Vol 1, No 1 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i1.3698

Abstract

Community Service entitled the use of used cooking oil into washing soap at a garbage bank in the Village of Bambu Apus aims to empower and increase the value of used cooking oil that is not used and is usually disposed of into trash, but with this training with simple capital can be processed into washing soap which can be used alone or sold and earn income and improve the living standards of garbage bank members. The target of this service is all members of the garbage bank registered in the Village of Bambu Apus Pamulang, which consists mostly of housewives. The results of this PKM are proven by the women members of the garbage bank Bambu Apus Village that can apply the use of used cooking oil into washing soap properly and can be marketed to consumers by attending exhibitions or marketed around the neighborhood and online.
PENGARUH PORSI KEPEMILIKAN PUBLIK, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN UKURAN KAP TERHADAP PENGUNGKAPAN SUKARELA Herlina Endah Agusti; Rakhmawati Oktavianna
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 1 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2510.663 KB) | DOI: 10.32493/JABI.v2i1.y2019.p93-103

Abstract

ABSTRAK                                      Investor dan pengguna informasi keuangan membutuhkan pengungkapan sukarela untuk membuat keputusan yang lebih baik dimasa depan karena pengungkapan wajib saja masih tidak cukup. Dalam penelitian ini, memilih porsi kepemilikan publik, proporsi komisaris independen dan ukuran KAP sebagai faktor-faktor yang mempengaruhi pengungkapan sukarela . Dengan menggunakan purposive sampling , didapatkan sampel penelitian sebanyak 27 perusahaan properti dan real estaste yang terdaftar di Bursa Efek Indonesia , periode tahun 2014 sampai dengan tahun 2016.         Hasil dari analisis regresi berganda menunjukkan bahwa porsi kepemilikan publik dan ukuran KAP berpengaruh signifikan terhadap pengungkapan sukarela, sedangkan proporsi dewan komisaris tidak berpengaruh signifikan terhadap pengungkapan sukarela.  
ANALISA LABA AKUNTANSI DAN LABA TUNAI TERHADAP DIVIDEN KAS PADA PERUSAHAAN FARMASI TAHUN 2013 -2017 April Lestari; Rakhmawati Oktavianna
EkoPreneur Vol 1, No 2 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i2.6594

Abstract

This study aims to examine the relationship between accounting earning and cash earning with cash dividend in the pharmaceutical sub-sector companies listed on the Indonesian Stock Exchange during the periode of 2013 to 2017. This study uses secondary data, namely financial report sata from manufacturing companies that are accessed from the official websitre of the Indonesia Stock Exchange. The selection of samples in this study used a purposive sampling technique, namely the technique of collecting samples with certain considerations or sample selection techniques with certain criteria aimed at getting a representative sample according to the specified criteria. The data analysis model used is multiple regression analysis. In addition to using data analysis in this study is an analysismethod with EViews  statistical tools version 9. Based on the result of the study show that partially accounting earnings affect cash dividends while cash earnings do not affect cash dividends but simultaneously accounting earnings and cash earnings have a significant effect on cash dividends.
PENGARUH SEMANGAT KERJA, HYGIENE FACTOR DAN EMPLOYEE ENGAGEMENT TERHADAP EFEKTIVITAS ORGANISASI PADA PRODI S1 AKUNTANSI UNIVERSITAS PAMULANG Rini Septiowati; Rakhmawati Oktavianna
EkoPreneur Vol 1, No 1 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i1.3673

Abstract

The purpose of this study was to determine the effect of morale, hygiene factors and employee engagement on organizational effectiveness in the accounting department of Pamulang University. The research method used is quantitative research using a questionnaire, this study distributed 77 questionnaires to 77 representatives of several lecturers in the S1 Accounting University of Pamulang whose number of samples was taken by using the Slovin formula. The sample collection technique used is Purposive Sampling. Data analysis in this study was carried out using data quality tests, classic assumption tests, multiple regression analysis, coefficient of determination and hypothesis testing (t & F test).             The results showed that work morale partially influences organizational effectiveness, hygiene factor partially influences organizational effectiveness and employee engagement does not affect organizational effectiveness. While simultaneous work morale, hygiene factor and employee engagement affect the effectiveness of the organization in the S1 Accounting Study Program at Pamulang University. Keywords: morale, hygiene factor, employee engagement, organizational effectiveness.
Analisis Manajemen Laba yang Dipengaruhi oleh Komite Audit dan Firm Size Perusahaan LQ 45 Tahun 2015 - 2019 Rakhmawati Oktavianna; Eka Rima Prasetya
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 1 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v9i1.9609

Abstract

ABSTRACTManagers manipulate earnings by increasing the number of reported earnings so that earnings information about the company becomes a good signal for investors to invest their shares and increase trust in creditors. The purpose of this study is to examine the effect of the audit committee and firm size on earnings management at LQ45 companies listed on the Indonesia Stock Exchange (BEI) in 2015 - 2019. The type of research in this study uses a quantitative approach. Data collection using the document method with secondary data sources. Determination of the sample using purposive sampling method, with a total sample of 130 samples. The data analysis technique used is the multiple linear regression test using the program Eviews 10. The results of this study are that the audit committee and firm size together have an effect on earnings management, the audit committee has no effect on earnings management and firm size has an effect on earnings management in the company. LQ45 which is listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019.
PERAN LAPORAN KEUANGAN SEDERHANA DALAM RUMAH TANGGA Rakhmawati Oktavianna; Benarda Benarda; Sevty Wahiddirani Saputri; Purwatiningsih Purwatiningsih; Sri Nitta Crissiana Wirya Atmaja
Abdimisi Vol 3, No 1 (2021): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v3i1.15752

Abstract

The Community Service Program provided is a way of making simple financial statements for PKK women in Ciater Village, which aims to prepare PKK women in Ciater Serpong Village to be able to independently record family finances effectively and efficiently. In addition, the participating mothers will be able to manage and plan finances in their household effectively and efficiently. The target of this service is all PKK women, residents of Ciater Serpong Village, most of whom still do not understand in managing finances and doing simple financial reporting in their households. By being given explanations and training on how to manage finances to make simple financial reports, the participants were enthusiastic about participating in PKM. The results of this PKM proved that women in Ciater Village could master how to make simple financial reports quickly and well and increase their determination and concern for financial records in their respective families. So that mothers can manage household expenses and financial planning well.
PEMAHAMAN BAYAR PAJAK ONLINE UNTUK IBU-IBU BINAAN TAMAN BACAAN PERIGI DEPOK Sri Nitta Crissiana Wirya Atmaja; Rakhmawati Oktavianna; Anis Syamsu Rizal; Taslim Syahputra; Purwatiningsih Purwatiningsih
PEMANAS: Jurnal Pengabdian Masyarakat Nasional Vol 1, No 1 (2021)
Publisher : PEMANAS: Jurnal Pengabdian Masyarakat Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/pemanas.v1i1.13877

Abstract

Materi yang kami usung dalam PKM kali ini adalah Pemahaman Bayar Pajak Online. Kami memilih untuk memberikan materi pemahaman pembayaran pajak secara online dikarenakan hal ini dapat dimanfaatkan oleh para peserta untuk lebih efektif dan efisien dalam melakukan pembayaran pajaknya. Pembayaran pajak secara online bisa dilakukan untuk semua jenis pajak kecuali pajak dalam rangka import atau pajak yang tata cara pembayarannya diatur secara khusus. Mengingat sebagian besar adalah pelaku UMKM maka kami yakin pemahaman ini penting bagi mereka. Bagi pemula mungkin pembayaran pajak secara online sedikit membingungkan, namun jika sudah terbiasa justru memudahkan kita dan lebih cepat karena kita tidak perlu antri di kantor pajak. Pengabdian Kepada Masyarakat ini bertempat di Taman Bacaan Perigi Depok, dimana para anggota nya adalah ibu-ibu rumah tangga yang sebagian besar adalah pelaku UMKM. Metode pelaksanaan PKM ini adalah dengan memberikan penyuluhan oleh nara sumber yang adalah dosen prodi Akuntansi sekaligus praktisi. Materi disampaikan dengan cara yang mudah dipahami oleh peserta dan kegiatan tanya jawab agar tim PKM yakin bahwa peserta mampu memahami materi yang disajikan dengan baik. Kata Kunci: Pajak; Pembayaran Pajak; Pajak Online
Co-Authors Anis Syamsu Rizal April Lestari Benarda Benarda Eka Rima Prasetya Herlina Endah Agusti Purwatiningsih Purwatiningsih Rini Septiowati SEVTY WAHIDDIRANI SAPUTRI Silvia Sari Sri Nitta Crissiana Wirya Atmaja Taslim Syahputra