Articles
<![CDATA[The Effect of Roe and Age of The Company on Value of The Companies ]]>
<![CDATA[Intan Rahayu]]>;
<![CDATA[Laras Pratiwi]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (175.671 KB)
|
DOI: 10.36555/jasa.v4i1.1249
<![CDATA[The company's obligation not only allows the company to maintain corporate profits, but the company must also be able to maintain the value of the company. Company value that can be offered from the price of the shares. There are many factors that can determine the value of a company, both financial and non-financial factors. Financial factors consist of company performance, while non-financial factors approved are old companies. This research studies the factors that can affect the value of the company, both financial and non-financial factors. The statistical analysis method used is a panel data regression. Panel data regression analysis is a combination of cross data (cross section) with time series data. The advantages of panel data regression analysis provide better, more varied data, reducing variables between variables, more degrees of freedom, and greater efficiency. This research was conducted at companies published on the Indonesia Stock Exchange with 2013-2017 research. The sampling technique uses stratified random sampling, which is to take proportional random samples.]]>
<![CDATA[Socialization of SAK EMKM as an Effort to Motivate Entrepreneurs and Improve the Quality of Financial Reports ]]>
<![CDATA[Gista Rismayani]]>;
<![CDATA[Ulfa Luthfia Nanda]]>;
<![CDATA[Laras Pratiwi]]>
<![CDATA[ ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2022): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[LPPM Universitas Muhammadiyah Tasikmalaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (829.454 KB)
|
DOI: 10.35568/abdimas.v5i1.745
<![CDATA[The difficulty of business actors in carrying out financial records is the background for the issuance of SAK EMKM. Several businesses that have been running, it was found that business actors did not keep financial records properly. Sometimes, cash outflows and cash inflows are not recorded, so there is no control over cash flows. This community service aims to socialize SAK EMKM in increasing knowledge of accounting records to business actors in Buninagara, Cipedes. This community service is in the form of socialization with the lecture method, question and answer, and discussion of micro business actors. The results show that business actors have begun to recognize and realize the importance of carrying out financial records, especially according to the Financial Standards for Micro, Small and Medium Entities (SAK EMKM), 22% of participants have understood financial records according to Financial Accounting Standards.]]>
<![CDATA[IMPLEMENTASI FINTECH SEBAGAI MODEL TRANSAKSI MASA KINI ]]>
<![CDATA[Intan Rahayu]]>;
<![CDATA[Laras Pratiwi]]>;
<![CDATA[Kusuma Agdhi Rahwana]]>
<![CDATA[ Journal of Empowerment Community Vol. 4 No. 1 (2022): Maret 2022 ]]>
Publisher : <![CDATA[Universitas Perjuangan Tasikmalaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36423/jec.v4i1.931
<![CDATA[Era digital diwarnai dengan munculnya metode baru dalam memanfaatkan perkembangan teknologi. Pergerakan startup di Indonesia dapat dikatakan terus mengalami perkembangan yang pesat. Jenis startup dibedakan menjadi dua, yaitu e-commerce dan financial technology (fintech). Financial technology (Fintech) merupakan salah satu metode baru dalam pemanfaatan teknologi di bidang finansial. Cakupan fintech sangat luas karena berhubungan dengan keuangan sebagai peran utama dalam dasar pembuatan fintech. Fintech bertujuan untuk memudahkan masyarakat mengakses produk-produk keuangan, mempermudah melakukan transaksi dan juga meningkatkan literasi keuangan. Solusi ini sudah mulai diterapkan di Indonesia seperti untuk pembayaran jalan tol, serta pembayaran di berbagai gerai modern yang menjamur di seluruh pelosok Indonesia. Berbagai keuntungan telah diperoleh dari solusi e-payment di Indonesia, seperti masyarakat merasa aman untuk melakukan transaksi, kemudahan bertransaksi, mudah dipelajari, serta perasaan menyenangkan saat menggunakan e-payment. Sosialisasi mengenai kecanggihan teknologi harus lebih merata agar masyarakat di daerah mampu memanfaatkannya dengan maksimal. Kata kunci: Fintech, financial technology, e-commerce, e-payment]]>
<![CDATA[PEMBERDAYAAN EKONOMI PEREMPUAN : STRATEGI PENENTUAN HARGA POKOK PRODUKSI DAN STRATEGI PROMOSI PADA INDUSTRI RUMAHAN ]]>
<![CDATA[Laras Pratiwi]]>;
<![CDATA[Yeni Fitriani Somantri]]>;
<![CDATA[Suci Putri Lestari]]>
<![CDATA[ Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2021): Martabe : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tapanuli Selatan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31604/jpm.v4i2.366-371
<![CDATA[The development of micro-scale industries is able to provide a significant increase in the economic resilience of the community, but in fact it is not yet fully integrated with the micro-scale home industry players. This community service activity was held with the aim of empowering the economy of women, especially in the business sector of the Al-Mahabbah Foundation, Cimahi City, with the Khusi Cookies product brand. This activity is carried out into three stages, namely the planning stage, the business simulation stage and the evaluation stage. This activity is able to provide benefits for Khusi Cookies business players in the form of creating knowledge about calculating the cost of production and opening a mindset of expanding promotional strategies through social media.. (Times New Roman 10, 1 space, 1 paragraf).]]>
<![CDATA[PEMBERDAYAAN EKONOMI PEREMPUAN MELALUI PELATIHAN KEUANGAN PADA INDUSTRI RUMAHAN ]]>
<![CDATA[Laras Pratiwi]]>;
<![CDATA[Yeni Fitriani Somantri]]>;
<![CDATA[Intan Rahayu]]>
<![CDATA[ Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2020): Martabe : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tapanuli Selatan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31604/jpm.v3i1.127-131
<![CDATA[The PPPA Ministry since 2016 has been implementing Women's Economic Empowerment activities through the development of Home Industry Actors (IRs). Home Industry (IR), which is a micro-scale industry, generally utilizes or produces products in the form of finished goods that provide added value and are done at home, specifically or even as part-time work (Kemenppa, 2018). One type of home industry that can be run by a housewife is production or trade on a small scale whose operational processes can be carried out at home both directly and virtually. Problems arise when financial management and bookkeeping processes are not going well. The purpose of this community service activity is to provide education to Home Industry players regarding financial management. This activity provides benefits for home industry players. The process of recording financials in an orderly manner can provide an overview of the company's financial condition and can consider in decision making. Community service activities are carried out through three stages. First is the preparation stage; the second is the implementation phase of the event, and the third is the evaluation phase. The results of this community service activity are the understanding of the financial records of home industry owners in the Al-Mahabbah Foundation environment, the home industry players have been able to record company finances based on the applicable financial statements.]]>
<![CDATA[PEMBERDAYAAN EKONOMI PEREMPUAN : ANEKA OLAHAN PISANG SEBAGAI UPAYA PENINGKATAN NILAI JUAL PISANG DAN PENGUATAN EKONOMI KELUARGA. ]]>
<![CDATA[Laras Pratiwi]]>;
<![CDATA[Suci Putri Lestari]]>;
<![CDATA[Gista Rismayani]]>
<![CDATA[ Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tapanuli Selatan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31604/jpm.v5i2.587-593
<![CDATA[Ekonomi kreatif (Ekraf) merupakan konsep pengembangan ekomomi di era digital revolusi industry 4.0. ekraf mengkolaborasikan informasi dan kreativitas kedalam faktor produksi sehingga menghasilkan produk yang berinovasi. Ekraf berfokus pada Sumber Daya Manusia (SDM) yang memiliki ide kreatif sebagai faktor produksi utama. Desa Kedungwuluh, Kecamatan Padaherang merupakan Desa dengan penduduk mayoritas bermatapencaharian sebagai petani. Berdasarkan data Badan Pusat Statistik (BPS) tahun 2018, masyarakan pra sejahtera I di Kecamatan Padaherang berdasarkan hasil pendapatan keluarga adalah 329 Keluarga. Data tersebut menunjukan bahwa masyarakat masih memerlukan gerakan-gerakan kreatif di bidang ekonomi untuk meningkatkan kesejahteraan hidupnya. Saat ini pelaku Usaha Mikro Kecil dan Menengah (UMKM) di Kecamatan Padaherang masih belum berkembang. Masih banyak kaum perempuan yang hanya berdiam dirumah dan memiliki banyak waktu luang. Buah pisang merupakan salah satu komoditi terbesar di Desa Kedungwuluh Kecamatan Padaherang. Permasalahan saat ini adalah kurangnya inovasi dalam pemanfaatan buah pisang. Inovasi aneka olahan dari buah pisang tentunya akan meningkatkan nilai jual dari buah pisang itu sendiri. Pengabdian kepada masyarakat ini ditujukan untuk memberikan edukasi khususnya kepada kaum perempuan untuk berperan aktif terhadap ekonomi kreatif, sehingga mampu membantu perekonomian keluarga.]]>
<![CDATA[PENGARUH KESADARAN WAJIB PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA TASIKMALAYA ]]>
<![CDATA[Resa Kharisma]]>;
<![CDATA[Laras Pratiwi]]>
<![CDATA[ JURNAL EKONOMI PERJUANGAN Vol. 2 No. 1 (2020): Jurnal Ekonomi Perjuangan (JUMPER) ]]>
Publisher : <![CDATA[LP2M Universitas Perjuangan Tasikmalaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (510.884 KB)
|
DOI: 10.36423/jumper.v2i1.653
<![CDATA[ABSTRAK Tujuan penelitian ini adalah untuk mengetahui apakah kesadaran wajib pajak, pelayanan fiskus mempunyai pengaruh yang signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi baik secara parsial maupun simultan. Penelitian ini dilakukan pada Kantor Pelayanan Pajak Pratama Tasikmalaya. Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif dan asosiatif dengan pendekatan survei. Pengukuran Sampel menggunakan insidental sampling, jumlah sampel yang diambil sebanyak 101 responden. Teknik pengumpulan data dalam penelitian ini yaitu dengan menyebarkan kuesioner. Teknik analisis menggunakan analisis Regresi Linier Berganda. Berdasarkan hasil penelitian diketahui bahwa Variabel kesadaran wajib pajak secara parsial tidak berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Tasikmalaya. Variabel pelayanan fiskus secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Tasikmalaya dan secara simultan kesadaran wajib pajak dan pelayanan fiskus berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Tasikmalaya. Kata Kunci: Kesadaran Wajib Pajak, Pelayanan Fiskus Dan Kepatuhan Wajib Pajak Orang Pribadi ABSTRACT.The purpose of this research is to find out whether taxpayer awareness, fission services have a significant influence on Personal Person Taxpayer Compliance both partially and simultaneously. This research was conducted at the Office of Tax Service Pratama Tasikmalaya. The method used in this study is a descriptive and associative analysis method with a survey approach. Sample Measurement using incidental sampling, the number of samples taken as many as 101 respondents. The data collection technique in this study is to spread questionnaires. Analysis techniques use Multiple Linear Regression analysis. Based on the results of the study it is known that the variable of taxpayer awareness has no significant effect on the taxpayer compliance of private persons in KPP Pratama Tasikmalaya. Fiskus service variables partially affect the taxpayer compliance of private persons in KPP Pratama Tasikmalaya and simultaneously taxpayer awareness and fiskus services have a significant impact on the taxpayer compliance of private persons in KPP Pratama Tasikmalaya. Keywords: Taxpayer Awareness, Fissist Services And Personal Taxpayer Compliance.]]>
<![CDATA[PENGARUH PENERAPAN E-FAKTUR DAN E-SPT PPN TERHADAP KEPATUHAN PENGUSAHA KENA PAJAK YANG TERDAFTAR DI KPP PRATAMA TASIKMALAYA ]]>
<![CDATA[Suci Nurtin]]>;
<![CDATA[Yeni Fitriani Somantri]]>;
<![CDATA[Laras Pratiwi]]>
<![CDATA[ JURNAL EKONOMI PERJUANGAN Vol. 2 No. 2 (2020): Jurnal Ekonomi Perjuangan (JUMPER) ]]>
Publisher : <![CDATA[LP2M Universitas Perjuangan Tasikmalaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (372.848 KB)
|
DOI: 10.36423/jumper.v2i2.666
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh penerapan E-Faktur dan E-SPT PPN terhadap tingkat Kepatuhan Pengusaha Kena Pajak di Tasikmalaya serta untuk mengetahui seberapa besar pengaruh tersebut baik secara parsial maupun simultan. Penelitian ini dilaksanakan di Kantor Pelayanan Pajak Pratama Tasikmalaya. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan asosiatif dengan pendekatan survey. Pengumpulan data dan informasi dilaksanakan dengan menyebarkan kuesioner kepada Wajib Pajak orang pribadi maupun badan yang sudah terdaftar sebagai pengusaha kena pajak di KPP Pratama Tasikmalaya dan studi kepustakaan. Data yang digunakan dalam penelitian ini adalah data kuantitatif dengan menggunakan skala likert, yang dikonversi menjadi data interval dan dianalisis menggunakan analisis regresi linier berganda. Berdasarkan hasil pengujian hipotesis secara parsial penerapan E-Faktur tidak berpengaruh signifikan terhadap tingkat Kepatuhan Pengusaha Kena Pajak, dan secara parsial E-SPT PPN tidak berpengaruh signifikan terhadap tingkat Kepatuhan Pengusaha Kena Pajak. Sedangkan secara simultan Penerapan E-Faktur dan E-SPT PPN berpengaruh signifikan terhadap Kepatuhan Pengusaha Kena Pajak.Kata Kunci : E-Faktur, E-SPT PPN, Kepatuhan Pengusaha Kena Pajak.ABSTRACTÂ This study aims to determine the effect of the application of E-Invoice and E-SPT PPN on the level of Compliance of Taxable Entrepreneurs in Tasikmalaya and to find out how much influence it is partially and simultaneously. This research was conducted at the Tasikmalaya Primary Tax Office. The research method used in this research is descriptive and associative methods with a survey approach. Data and information collection is carried out by distributing questionnaires to individual taxpayers and entities that have been registered as taxable entrepreneurs at the Tasikmalaya Tax Office and library research. The data used in this research is quantitative data using a Likert scale, which is converted into interval data and analyzed using multiple linear regression analysis. Based on the results of hypothesis testing partially, the application of E-Invoice does not have a significant effect on the Compliance level of Taxable Entrepreneurs, and partially E-SPT PPN has no significant effect on the Compliance level of Taxable Entrepreneurs. Meanwhile, the simultaneous application of E-Invoice and E-SPT PPN has a significant effect on Taxable Entrepreneur Compliance.Keywords: E-Invoice, E-SPT PPN, Taxable Entrepreneur Compliance.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2016-2020 ]]>
<![CDATA[Ajeng Ayu Utari]]>;
<![CDATA[Wawan Sukmana]]>;
<![CDATA[Laras Pratiwi]]>
<![CDATA[ JURNAL EKONOMI PERJUANGAN Vol. 3 No. 1 (2021): Jurnal Ekonomi Perjuangan (JUMPER) ]]>
Publisher : <![CDATA[LP2M Universitas Perjuangan Tasikmalaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (435.321 KB)
|
DOI: 10.36423/jumper.v3i1.828
<![CDATA[ABSTRACT Intellectual Capital has a role in the knowledge-based business that companies need. Intellectual Capital is believed to be able to contribute in increasing the value of the company. This study aims to determine the effect of Intellectual Capital on Firm Value in Telecommunication Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The method used in this research is descriptive associative with a quantitative approach. The source of data in this study is secondary data with data collection techniques through library research and documentation. The population in this study are telecommunication sub-sector companies listed on the Indonesia Stock Exchange as many as six companies. The number of samples obtained as many as four companies selected by perposive sampling method. While the analysis technique used is simple regression, correlation coefficient, coefficient of determination and T test using SPSS V.26. The results of the study show that Intellectual Capital has a significant effect on firm value in the Telecommunication Sub-Sector Company for the 2016-2020 period.]]>
