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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi NEAR: Jurnal Pengabdian kepada Masyarakat Pena Dimas: Jurnal Pengabdian Masyarakat Open Access DRIVERset
Vita Aprilina
Universitas Islam 45 Bekasi
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Nursing Public Health Social Sciences Transportation Other

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Pengaruh Book Tax Differences dan Persistensi Laba terhadap Kualitas Laba Vita Aprilina
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 7 No 2 (2017): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v7i2.3989

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh book tax differences yang terdiri dari perbedaan permanen dan perbedaan temporer dan peristensi laba terhadap kualitas laba. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang tercatat di Bursa Efek Indonesia tahun 2012 sampai dengan 2014. Pengambilan sampel menggunakan teknik purposive sampling dengan kriteria tertentu. Data yang digunakan adalah data sekunder berupa laporan keuangan dan annual report yang diperoleh dari website Bursa Efek Indonesia. Analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan adanya pengaruh positif signifikan book tax differences yang terdiri dari perbedaan permanen dan perbedaan temporer terhadap kualitas laba. Sedangkan Persistensi laba dalam penelitian ini tidak berpengaruh terhadap kualitas laba.
PELATIHAN PEMBUKUAN APLIKASI BUKUKAS BAGI PELAKU USAHA DI DESA KUTAMUKTI Alda Miranda; Vita Aprilina; Yuha Nadhirah Qintharah
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2022): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v2i1.549

Abstract

This Community Service activity aims to make Micro, Small and Medium Enterprises (MSMEs) in Kutamukti Village able to understand and prepare financial reports using the Bukukas application, for MSME actors and their calculations after participating in this activity. Many incidents show that MSME actors in Kutamukti Village experience obstacles in understanding and compiling financial reports in the Bukukas Application, for MSME actors and their calculations. Among the contributing factors are the educational background of MSME actors who still do not support the required competencies, and also the lack of training for MSME actors related to the business they are running. Micro, small and medium enterprises (MSMEs) have quite serious problems, namely poor fund management in carrying out their business activities. At this time there are still many business actors who in running their businesses do not use information technology applications, they still use books to record their finances. One solution to this problem is to do good bookkeeping using an android-based financial bookkeeping application. Android-based financial accounting applications are the solution to these problems. The purpose of this study was to compare the Android-based MSME financial bookkeeping application based on the criteria for a quality accounting application. The data analysis technique used is by observation, interviews. The methods or procedures used during the training are lectures, discussions, and community questions and answers. The training in this activity was attended by 5 participants giving scores by filling out the pre-test and post-test with the aim of determining the effectiveness of the activity. The results of the activity show that this training has been running quite effectively and participants can understand the application of bookkeeping through the application.
PEMANFAATAN BAHAN DAPUR SEBAGAI PENANGGULANGAN HAMA UNTUK MENGURANGI KETERGANTUNGAN TERHADAP PESTISIDA KIMIA Nasha Bagas Prakoso; Vita Aprilina; Yuha Nadhirah Qintharah
PENA DIMAS: Jurnal Pengabdian Masyarakat Vol 1, No 2 (2023): Pena Dimas: Jurnal Pengabdian Masyarakat
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (616.721 KB) | DOI: 10.33474/penadimas.v1i2.18571

Abstract

Horticulture functions to meet physical needs as a source of vitamins, minerals and protein, based on observations in Citeureup 1 Village there are people who carry out horticultural activities but the people in the village still do not use natural biopesticides, with the results of observations and interviews, the Utilization of Kitchen Materials program is realized as Pest Control To Reduce Dependence On Chemical Pesticides. Kitchen ingredients can be used as natural pesticides that can eradicate pests. The method of implementing this program is counseling, training and mentoring. The purpose of this program is for people to switch from using chemicals to natural ingredients and minimize expenses. The method of implementing this program is counseling, training and mentoring which will be carried out to the people of Dusun Citeureup 1 RT 01 and 02 will be implemented through housewives who do cultivation horticulture, farmer groups and village communities with a target of 10 participants. Based on the activity "Utilization of Kitchen Materials as Pest Management to Reduce Dependence on Chemical Pesticides" in Citeureup 1 Hamlet, Kutamukti Village, Kutawaluya District,the result it can be concluded that this community service activity has an impact, namely village communities who are present in activities to gain knowledge and information about kitchen ingredients can It is used as a pesticide to prevent pests in plants. Part of the community has also applied Biopesticides to their plants, which means that the purpose of this activity is to divert the use of chemicals that can be said to be successful.
PEMANFAATAN BAHAN DAPUR SEBAGAI PENANGGULANGAN HAMA UNTUK MENGURANGI KETERGANTUNGAN TERHADAP PESTISIDA KIMIA Nasha Bagas Prakoso; Vita Aprilina; Yuha Nadhirah Qintharah
PENA DIMAS: Jurnal Pengabdian Masyarakat Vol 1, No 2 (2023): Pena Dimas: Jurnal Pengabdian Masyarakat
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/penadimas.v1i2.18571

Abstract

Horticulture functions to meet physical needs as a source of vitamins, minerals and protein, based on observations in Citeureup 1 Village there are people who carry out horticultural activities but the people in the village still do not use natural biopesticides, with the results of observations and interviews, the Utilization of Kitchen Materials program is realized as Pest Control To Reduce Dependence On Chemical Pesticides. Kitchen ingredients can be used as natural pesticides that can eradicate pests. The method of implementing this program is counseling, training and mentoring. The purpose of this program is for people to switch from using chemicals to natural ingredients and minimize expenses. The method of implementing this program is counseling, training and mentoring which will be carried out to the people of Dusun Citeureup 1 RT 01 and 02 will be implemented through housewives who do cultivation horticulture, farmer groups and village communities with a target of 10 participants. Based on the activity "Utilization of Kitchen Materials as Pest Management to Reduce Dependence on Chemical Pesticides" in Citeureup 1 Hamlet, Kutamukti Village, Kutawaluya District,the result it can be concluded that this community service activity has an impact, namely village communities who are present in activities to gain knowledge and information about kitchen ingredients can It is used as a pesticide to prevent pests in plants. Part of the community has also applied Biopesticides to their plants, which means that the purpose of this activity is to divert the use of chemicals that can be said to be successful.
E-Commerce, Self Assessment System, Tax Knowledge and Automatic Exchange of Information on Tax Avoidance Intentions Novi Rista; Vita Aprilina; Sugeng Baryanto
Jurnal Ilmiah Manajemen dan Bisnis Vol 9, No 3 (2023): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v9i3.16134

Abstract

This study aims to examine whether or not there is an effect of E-Commerce, Self Assessment System, Tax Knowledge and Automatic Exchange of Information (AEoI) on the Tax Avoidance Intentions of E-commerce Business Actors. The research method uses a quantitative approach. The data used are primary data by distributing questionnaires in the form of Google forms to e-commerce business people. The research population is e-commerce players in West Java Province as many as 1,820 e-commerce business people. Determination of the sample with the Slovin formula resulted in 100 respondents. The sampling technique is purposive sampling with data analysis using Multiple Linear Regression. The results of this study indicate that Tax Knowledge has a positive effect on intention to avoid tax while E-Commerce, Self Assessment System and Automatic Exchange of Information (AEoI) have no effect on intention to avoid tax.
Co-Authors Alda Miranda Nasha Bagas Prakoso Novi Rista Sugeng Baryanto Yuha Nadhirah Qintharah