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All Journal Fokus Ekonomi JURNAL SeMaRaK Abdi Laksana AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Abdi Citra
Meta Nursita
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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EDUKASI PENGETAHUAN PERPAJAKAN BAGI UMKM PADA PONDOK PESANTREN LEMBAGA BINA SANTRI MANDIRI Meta Nursita; Khusnul Khuluqi; Aris Sanulika; Napisah Napisah; Desi Jelanti
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2022): Edisi Januari
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i1.17079

Abstract

Pesatnya UMKM di Indonesia memiliki peran penting dalam meningkatkan pendapatan masyarakat, penyerapan tenaga kerja serta meningkatkan perekonomian di Indonesia. Hal ini tidak menutup kemungkinan walaupun Indonesia masih menjadi bagian dari Pandeic Covid-19. Namun, dilihat dari sektor perpajakan, UMKM belum mencerminkan kontribusi yang besar bagi perekonomian Indonesia. Padahal pajak merupakan kontribusi kepada negara yang harus dilakukan baik oleh individu atau perorangan dan bagi yang memiliki usaha atau bisnis. Hal ini disebabkan rendahnya pemahaman tentang konsep dasar perpajakan, hak dan kewajiban perpajakan bagi UMKM, serta penggunaan aplikasi terkait kewajiban perpajakan UMKM. Dalam upaya meningkatkan jumlah wajib pajak UMKM agar dapat memberikan kontribusi di bidang perpajakan adalah dengan memberikan penyuluhan, sosialisasi dan edukasi yang meliputi konsep dasar perpajakan mengenai identitas kepemilikan wajib pajak yaitu Nomor Pokok Wajib Pajak (NPWP), penerapan proses sampai pada implementasi mengenai pendaftaran NPWP bagi para pelaku UMKM.
IMPLEMENTASI DIGITAL MARKETING DALAM ERA SOCIETY 5.0 Desi Jelanti; Meta Nursita; Napisah Napisah; Khusnul Khuliqi; Nugroho Widhi Pratomo
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2, No 3 (2021): Edisi Oktober
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i3.13517

Abstract

Digital marketing becomes a new prima donna in the business world is not without reason, digital marketing has some value more when compared to other promotional strategies. With the use of digital marketing manufacturers can market their products faster, easier, cheaper and also with a much wider reach because the virtual world seems to know no borders and time. Indonesia is "a sleeping Asian digital technology giant". The population of Indonesia which reaches 250 million people is a large market. Indonesian smartphone users are also growing rapidly. Emarketer digital marketing research institute estimates that in 2018 the number of active smartphone users in Indonesia is more than 100 million people. With such a large number, Indonesia will become the country with the fourth largest active smartphone users in the world after China, India, and America. UNPAM opened itself to conduct various cooperation with various parties in the framework of the development of science, institutions, technology and art in the framework of the implementation of Tri Dharma Higher Education, namely Education, Research and Devotion. UNPAM already has a network with various other institutions, namely the central government, provincial government, district government, business world, private sector and with the community. Boarding schools independent santri building institutions are one of the boarding schools that are quite unique, because usually boarding schools only focus on religious education only, but boarding schools independent santri institutions not only focus on religious education, but also education about entrepreneurship as a provision of santriwan and santriwati to make a living in the world.  Therefore, almost all managers and santriwan and santriwati in the peantren hut are entrepreneurs. The implementation of community service in the boarding school is expected to be able to help entrepreneurs to increase their sales through digital marketing strategies.Keywords: Implementation, digital, economic value, and marketing
Pengaruh Debt To Euqity Ratio, Earning Per Share , Dan Ukuran Perusahaan Terhadap Return Saham Pada Masa Penyesuian Evaluasi Berkala Dan Evaluasi Fast Entry Di Jakarta Islamic Index ( JII) Meta Nursita; Fina Ratnasari
JURNAL SeMaRaK Vol 5, No 3 (2022): Jurnal Semarak
Publisher : universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/smk.v5i3.25055

Abstract

Penelitian ini bertujuan untuk menguji pengaruh debt to equity ratio, earnings per share, dan ukuran perusahaan terhadap return saham pada masa penyesuaian evaluasi berkala, dan evaluasi fast entry yang terdaftar di Jakarta Islamic Index (JII) periode 2017- 2021. Metode penelitian yang digunakan dalam penelitian ini adalah purposive sampling. Sampel dalam penelitian ini sebanyak 13 perusahaan yang terdaftar pada Jakarta Islamic Index (JII) periode 2017-2021. Teknik analisis data dimulai denga uji statistic deskriptif, kemudian dilanjutkan dengan uji multikolinieritas, uji keseluruhan model, uji kelayakan model regresi, serta uji hipotesis. Metode statistik yang digunakan adalah analisis regresi data panel. Hasil analisis dalam penelitian ini menunjukkan bahwa secara parsial debt to equity ratio tidak berpengaruh secara signifikan terhadap return saham, earnings per share berpengaruh secara signifikan terhadap return saham, dan ukuran perusahaan tidak berpengaruh secara signifikan terhadap Return Saham, serta secara simultan menunjukkan bahwa debt to equity ratio, earning per share, dan ukuran perusahaan berpengaruh secara signifikan terhadap Return Saham.
Edukasi Pemanfaatan Keuangan Digital Dikalangan Remaja SMK Techno Media Lilis Karlina; Meta Nursita; Reni Astuti
Jurnal Abdi Citra Vol. 1 No. 1 (2024): Jurnal Abdi Citra Volume 1 Nomor 1 Februari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v1i1.36

Abstract

Digitalization brings new business models and players, and changes consumer behavior and the economic-financial landscape. New business models that prioritize convenience are quickly accepted by society. Digitalization also gives rise to a new paradigm regarding data which is not only seen as contributing to the creation of innovation and increased efficiency. These fundamental changes provide a policy challenge, namely to find a balance point between efforts to optimize digital innovation opportunities and mitigate emerging risks. Techno Media Vocational School is a broadcasting vocational school which carries out its activities under the auspices of the Ministry of Education and Culture. Techno Media Vocational School in the implementation of its education has utilized several electronic media in it and digitalization for the world of education is very useful for preparing a generation that is competitive in the 4.0 era. The community service team's activities are carried out in a measurable manner with the output target being that Techno Media Vocational School students expand their knowledge and digitalization processes which are increasingly developing rapidly in the 4.0 era and provide the best solutions in choosing the use of digitalization in the 4.0 era. The results of activities in the context of community service will be published in a community service journal. Digitalisasi menghadirkan model bisnis dan pemain baru, serta mengubah perilaku konsumen dan lanskap ekonomi-keuangan. Model bisnis baru yang mengedepankan kemudahan, secara cepat diterima oleh masyarakat, Digitalisasi juga memunculkan paradigma baru tentang data yang bukan saja dipandang berkontribusi pada terciptanya inovasi dan peningkatan efisiensi, Perubahan mendasar tersebut memberikan tantangan kebijakan yaitu untuk mencari titik keseimbangan antara upaya mengoptimalkan peluang inovasi digital dengan memitigasi risiko-risiko yang muncul. SMK Techno Media merupakan sekolah kejuruan ilmu broadcasting yang dalam pelaksanaan kegiatannya dibawah naungan kementrian Pendidikan dan kebudayaan. SMK Techno Media dalam pelaksanaan pendidikannya telah memanfaatkan beberapa media elektronik didalamnya dan digitalisasi bagi dunia pendidikan sangat bermanfaat untuk menyiapkan generasi yang berdaya saing di era 4.0. Kegiatan tim pengabdian masyarakat dilakukan secara terukur dengan target luaran menjadikan para siswa-siswi SMK Techno Media Memperluas pengetahuan dan proses digitalisasi yang semakin berkembang cepat di era 4.0 dan memberikan solusi terbaik dalam memilih penggunaan digitalisasi di era 4.0. Hasil dari kegiatan dalam rangka pengabdian kepada masyarakat ini akan dipublikaskan dalam sebuah jurnal pengabdian masyarakat.
Pengaruh Pertumbuhan Perusahaan, Umur Perusahaan dan Financial Distress terhadap Manajemen Laba Indah Setyaningrum; Meta Nursita
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.915

Abstract

This research aims to analyze the influence of company growth, company age, and financial distress on earnings management listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The number of samples used in this research is 9 companies using purposive sampling technique. And the data used in this research is secondary data using the panel data regression method. And in testing panel data regression estimates, researchers used the help of Eviews 12 software. The results obtained in this study indicate that Company Growth, Company Age and Financial Distress simultaneously (F Test) have an effect on Profit Management, partially showing that the Company Growth variable (X1) has no effect on Profit Management, the Company Age variable (X2) that it partially has an effect on Earnings Management, and the Financial Distress variable (X3) shows that it partially has an effect on Earnings Management.
THE INFLUENCE OF SALES GROWTH, COMPANY SIZE AND FIXED ASSET INTENSITY ON TAX AVOIDANCE Puspita Handayani; Fina Ratnasari; Meta Nursita
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.239-245

Abstract

In Indonesia, inconsistencies frequently arise between the planned tax revenue and budgeting and the actual realization, with tax avoidance being a notable contributing factor. Tax avoidance refers to a company's lawful attempts to decrease tax payments by exploiting legal loopholes. While it is within legal bounds, widespread utilization of this practice by numerous companies can adversely impact government tax revenues, leading to substantial losses for the country. The objective of this research is to examine and assess the impact of sales growth, company size, and fixed asset intensity on tax avoidance. The research employs a causal approach, utilizing secondary data. Documentation method was employed for data collection, sourced from the Indonesian Stock Exchange (www.idx.co.id). The study population consists of Property and Real Estate companies listed on the IDX from 2017 to 2022, totaling 97 companies. Purposive sampling was employed, resulting in a sample size of 66. Descriptive statistical analysis, panel data regression model estimation, classical assumption tests, and goodness of fit model tests were employed for data analysis using the Eviews 12 program. The findings reveal no significant influence of sales growth on tax avoidance, while company size and fixed asset intensity exhibit a noteworthy impact. Simultaneously, all tested independent variables exhibit a positive effect on tax avoidance. The coefficient of determination for the research model is 38.55%. Suggestions for future research include incorporating additional independent variables and, if feasible, intervening and moderating variables related to tax avoidance.
Co-Authors Aris Sanulika Desi Jelanti Fina Ratnasari Indah Setyaningrum Khusnul Khuliqi Khusnul Khuluqi Lilis Karlina Napisah Napisah Nugroho Widhi Pratomo Puspita Handayani Reni Astuti