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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Abdi Laksana Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal PKM Manajemen Bisnis Jurnal Abdi Citra
Khusnul Khuluqi
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.
Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Dengan Ukuran Perusahaan Sebagai Pemoderasi Khusnul Khuluqi; Napisah
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.2.2022.198-211

Abstract

Penelitian ini bertujuan guna menguji pengaruh financial target, ineffective monitoring, rationalization, competence, serta arrogance dalam kecurangan laporan keuangan melalui ukuran perusahaan selaku pemoderasi. Populasi yang digunakan dalam penelitian berikut yakni organisasi manufaktur sektor barang konsumsi dimana tercatat pada Bursa Efek Indonesia pada periode 2015-2019. Data penelitian ini dikumpulkan melalui metode purposive sampling dimana total sampel yang didapat berjumlah 22 perusahaan serta 110 data laporan keuangan perusahaan dinyatakan selaku observasi. Hasil penelitian ini mengungkapkan dimana rationalization mempengaruhi dalam kecurangan laporan keuangan kemudian financial target, financial target, competence, serta arrogance tidak mempengaruhi dalam kecurangan laporan keuangan. Variabel rationalization mempengaruhi pada kecurangan laporan keuangan dengan variabel moderating ukuran perusahaan sedangkan financial target, financial target, competence, dan arrogance tidak mempengaruhi dalam kecurangan laporan keuangan dengan variabel moderating ukuran perusahaan.
Pengaruh Financial Performance dan Corporate Governance terhadap Pengembalian Atas Ekuitas Khusnul Khuluqi
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i2.y2022.p165-178

Abstract

This study aims to examine the effect of financial performance and corporate governance indicators on returns on equity in basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This type of research is an associative quantitative research with secondary data sources obtained from the company's financial statements published by the Indonesia Stock Exchange. Determination of the sample by purposive sampling method in order to obtain 75 samples. The data analysis method used is multiple linear regression analysis, the data is processed using software eviews 12. The results of the study found that (1) financial performance proxied by debt to equity ratio (DER) had a negative and significant effect on return on equity (ROE), (2) financial performance as proxied by the Acid-test Ratio (ATR) has no significant effect on return on equity (ROE), (3) Corporate Governance as proxied by the proportion of institutional ownership (KI) has no significant effect on ROE, (4) Corporate Governance which is proxied by proxied by the proportion of managerial ownership (KM) has no effect on ROE, (5) corporate governance as proxied by the size of the board of commissioners (DKOM) has no significant effect on ROE, (6) corporate governance proxied by the proportion of independent commissioners (KIND) has no significant effect on ROE, (7) Corporate Governance which is proxied by n the audit committee (UKAD) has no significant effect on ROE.
SOSIALISASI PENYUSUNAN LAPORAN LABA RUGI SEDERHANA BAGI KELOMPOK USAHA MIKRO KECIL DAN MENENGAH PADA UMKM GADING BERSINAR Regina Deia Soeparyono; Khusnul Khuluqi; Andry Sugeng
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.v1i1.38

Abstract

The profit and loss report is part of a company's financial report produced in an accounting period which describes the elements of the company's income and expenses to produce a net profit (or loss). MSMEs are independent productive economic enterprises, usually carried out by individuals or business entities that are not subsidiaries or branches of companies owned, controlled or part of directly or indirectly. Business actors in the Gading Shining UMKM are part of the UMKM. The problem faced by MSME actors is related to the inability of MSME actors to prepare profit and loss reports for their businesses. MSME players claim that they do not have knowledge regarding making profit and loss reports. This Community Service activity aims to prepare a simple profit and loss report for Gading Bersinar MSME players so that it can be used to manage and build MSMEs and collaborate with bankers, investors and other business partners. The method developed in this activity involves socializing the preparation of simple profit and loss reports for Gading Bersinar MSMEs. So with this activity regarding the socialization of simple profit and loss reports, it is intended to provide understanding in making simple profit and loss reports for ivory shining MSME players so that they can be directly applied in their businesses.
Edukasi Perhitungan Harga Pokok Penjualan untuk Meningkatkan Penjualan pada Kube Wanita UMKM Pamulang Estate Khusnul Khuluqi; Andry Sugeng; Regina Deia Soeparyono
Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i2.896

Abstract

Education regarding how to calculate COGS is very important so that MSMEs can maximize their business development potential. Errors in determining COGS can result in business losses. Therefore, education about COGS calculations is vital to help MSMEs achieve competitive advantage and maximize business development potential. MSMEs are independent productive economic enterprises, usually carried out by individuals or business entities that are not subsidiaries or branches of companies owned, controlled or part of directly or indirectly. The business actors in this activity are the Pamulang Estate UMKM Women's Kube. This Community Service activity aims to provide education regarding calculating the cost of goods sold to increase MSME sales. The method developed in this activity involves socializing the calculation of cost of goods sold to increase sales at the Pamulang Estate UMKM Women's Kube. The problem faced by MSME players is related to a lack of knowledge regarding calculating the cost of goods sold in their business so that MSMEs are inaccurate in determining the cost of goods sold and determine the selling price incorrectly. MSME players argue that they do not have knowledge regarding calculating the good and correct cost of goods sold. So that this activity regarding calculating the cost of goods sold can provide business actors with insight, knowledge and skills in understanding the correct calculation of the cost of goods sold and can directly apply it in their business.
Co-Authors Aris Sanulika Desi Jelanti Meta Nursita Napisah Napisah Napisah Regina Deia Soeparyono Sugeng, Andry