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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Bina Bangsa Ekonomika Batara Wisnu : Indonesian Journal of Community Services Bussman Journal : Indonesian Journal of Business and Management National Conference on Applied Business, Education & Technology (NCABET) Jurnal Ilmiah Pengabdian Kepada Masyarakat

Muhammad Angga Anggriawan

Universitas Bina Bangsa

Author-ID : 4286750

Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Articles

PENERAPAN SISTEM KAS KECIL PADA SEKOLAH DASAR ISLAM TERPADU DI KAWASAN KABUPATEN SERANG Muhammad Angga Anggriawan
Jurnal Bina Bangsa Ekonomika Vol. 15 No. 1 (2022): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v15i1.155

The petty cash system is an information system that is included in financial accounting standards that must be applied to the financial management of an entity, including business institutions. The application of a petty cash system will certainly make it easier when conducting transactions that are frequent and have a small nominal value because the use of checks or bank checking accounts is certainly considered ineffective. This study aims to determine how the application of the petty cash system in an integrated Islamic elementary school in the Serang Regency area. The method used in this study is a descriptive analysis method that collects data for interpretation, so as to provide an overview of the objects and problems studied. The type of research used in this study is a qualitative approach. The research population is SDIT which is located in Serang Regency. The results of the study show that financial management at the Integrated Islamic Elementary School in the Serang Regency area is currently still not well managed. This is due to the fact that the petty cash system has not yet been implemented in financial management

TINGKAT PENGANGGURAN TERBUKA MEMEDIASI DAMPAK INDEKS PEMBANGUNAN MANUSIA, PRODUK DOMESTIK REGIONAL BRUTO DAN UPAH MINIMUM KABUPATEN/KOTA TERHADAP KEMISKINAN Encep Saefullah; Muhammad Angga Anggriawan
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 2 No. 1 (2022): The 2nd National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

The purpose of this study is to analyze poverty and determine the impact of the Human Development Index (IPM) variable, Gross Regional Domestic Product (GRDP), Regency/City Minimum Wage (UMK) on Poverty in Banten Province with Open Unemployment Rate (TPT) as a Mediation Variable . The analytical tool used is PLS SEM analysis. Based on the analysis of the number of poor people in Banten province in 2021, it still shows a high poverty rate of 6.66%, an increase compared to the previous year. From the results of the study, it can be explained that the variables HDI (X1), GRDP (X2) and UMK (X3) have a direct impact on the Poverty variable (Y) of 99.3%, and the indirect impact on the variables HDI (X1), GRDP (X2) and UMK (X3) through TPT (Z) on the variable Poverty (Y) of 93.6%. Furthermore, the discussion is explained further in this study

PENGARUH SOSIALISASI, PENGETAHUAN PERPAJAKAN DAN KETEGASAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KUALITAS PELAYANAN PERPAJAKAN SEBAGAI VARIABEL INTERVENING Sinthya Agustiani; Mohamad Husni; Muhammad Angga Anggriawan
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 2 No. 1 (2022): The 2nd National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

This study aims to determine the effect of socialization, knowledge of taxation, firmness of tax sanctions on taxpayer compliance with tax service quality as an intervening variable at KPP Pratama Serang Barat WPOP registered in 2017-2021. The sample selection using a questionnaire survey method with the slovin formula obtained 100 respondents. The tool used in this research is using SmartPLS version 3.0. The results of this study indicate that the socialization variable has no direct effect, but socialization has an influence on the intervening variable. The tax knowledge variable has an influence on the intervening variable and has a direct effect. The tax sanction firmness variable has no direct effect on taxpayer compliance but does affect taxpayer compliance through the intervening variable

PENGARUH KOMITE AUDIT, KOMISARIS INDEPENDEN DAN STRUKTUR KEPEMILIKAN TERHADAP INTEGRITAS LAPORAN KEUANGAN: Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Kimia Evi Dora Sembiring; Muhammad Angga Anggriawan; Sari Putri Pertiwi
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 1 (2022): Bussman Journal | Januari - April 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v2i1.93

This study aims to analyze the effect of the audit committee, independent commissioners and ownership structure on the integrity of financial statements. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the chemical sub-sector for the period 2018-2021. The data used in this study is secondary data, which comes from the annual report. The sampling technique used is purposive sampling with the number of companies as many as 12 times 4 periods to 48 sample data. Methods of data analysis using SPSS version 26 program, namely descriptive statistics, classical assumption test and multiple regression analysis. The results of this study indicate that partially the audit committee has a positive effect on the integrity of the financial statements, the Independent Commissioner has a negative effect on the integrity of the financial statements. The ownership structure has no effect on the integrity of the financial statements. Meanwhile, simultaneously, the audit committee, independent commissioner and ownership structure affect the integrity of the financial statements

DIVERSIFIKASI PRODUK OLAHAN JAMUR TIRAM DI DESA BINONG PAMARAYAN Muhammad Angga Anggriawan; Evi Dora Sembiring; Fika Alawiatul Billah; Sendy Risky
JIPAM : Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 1 No. 3 (2022): JIPAM : Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : STAI Darul Qalam Tangerang

Mangir Village is one of the villages located in Binong Village, Pamarayan District, Serang Regency. The Women Farmers Group (WFG) 'Bodas Berkah Abadi' is one of the farmer groups that specializes in developing oyster mushrooms (Pleorotus Ostreatus) in Kampung Mangir. This farmer group not only serves the sale of organic oyster mushrooms, but also sells mushroom seeds and baglog media to the public. A classic problem that is always felt by farmers when they find obstacles in selling products to the market which ultimately must end up in the hands of collectors. Of course this can cause the price to be lower than the market. Diversification of processed oyster mushroom products must be increased from just producing fresh organic oyster mushrooms to diversifying oyster mushroom processed products. Therefore, this service aims to provide knowledge transfer regarding the processing of oyster mushrooms in order to diversify products as value added so as to maximize the profits obtained. The method of activities carried out in community service includes counseling, demonstrations, exercises for making mushroom-filled cilok and cireng, discussions and questions and answers. The result achieved is that it is hoped that the housewives of Binong Village will feel inspired because they get new experiences in utilizing other biological sources as alternative food ingredients and as additional businesses in increasing family income

Analisis Potensi Pajak Daerah dengan Pendekatan Makro-Mikro di Kota Serang Muhammad Angga Anggriawan; Kenedi Kenedi; Hadi Kurniawanto
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1420

The development of hotel taxes and restaurant taxes in the city of Serang in the last 5 years has shown a decline. In the last 2 years, namely 2022 and 2021, there has been a negative trend, aka a decrease in the percentage of revenue realization. This is not the same as data for 2020, 2019 and 2018, which shows a positive trend in its realization. The research method used is a quantitative method using secondary data obtained from the offices of BAPENDA, BPKAD and DINKOP UKM. This study uses 2 macro and micro approaches, namely the macro approach using trend analysis linked to the realization of annual taxes, then the micro approach uses secondary data originating from DINKOP UKM on the basis of calculating multiplying the estimated annual turnover of the taxpayer against the effective tax rate. The analytical tool used is trend analysis based on the time series method. The results of the study show that based on the macro approach, the potential for hotel tax and restaurant tax revenues is projected to be very large, this is in line with the results of the micro approach. This shows that the two types of taxes make a sizable contribution to regional tax revenues, provided that the realization can proceed properly so that the amount of local tax revenue collected is in accordance with projections.

PKM JEJORONG CAKE PACKAGING LABELING DESIGN FOR UMKM IN PARIGI VILLAGE, CIKANDE DISTRICT, SERANG REGENCY Muhammad Angga Anggriawan; Sari Putri Pertiwi; Evi Dora Sembiring; Muhamad Shidqi; Vani Khusnul Khotimah
Batara Wisnu : Indonesian Journal of Community Services Vol. 3 No. 2 (2023): Batara Wisnu | Mei - Agustus 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v3i2.202

Cikande District is one of the industrial area areas in Serang Regency, Province. Parigi Village is one of 13 villages in Cikande District. As a village adjacent to an industrial area, of course, this has resulted in residents preferring a livelihood as laborers or factory employees. However, in Parigi village, Kukuh village to be precise, there is a traditional cake production business, namely Jejorong cake, which is also carried out in a traditional way. The goal to be achieved in this PKM is to provide assistance and education to UMKM in the household industry, namely Jejorong Traditional Cakes, which are in Parigi Village, Kampung Kukuh, Cikande District, so that they can develop and expand to a wider scale business through improving packaging labeling and business management. The outputs generated from the PKM program include two aspects, production aspects and management aspects. The methods used in this activity include: counseling about good product packaging so that it lasts longer and giving product names. This service was carried out for about one month in Parigi Village, Kampung Kukuh, Cikande District, for UMKM, traditional Jejorong cakes, Ibu Nanih. This program produces Jejorong Traditional Cakes with labeling packaging that has economic value so that it further increases the selling value of Jejorong cakes, and partners can find out how to manage business management from a financial point of view

Co-Authors ENCEP SAEFULLAH Evi Dora Sembiring Fika Alawiatul Billah Hadi Kurniawanto Kenedi Kenedi Mohamad Husni Muhamad Shidqi Sari Putri Pertiwi Sendy Risky Sinthya Agustiani Vani Khusnul Khotimah

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