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All Journal Paradigma : Journal of Science, Religion and Culture Studies Jurnal Riset Akuntansi dan Keuangan Jurnal Bakti Bagi Bangsa
Nurlaila Maysaroh Chairunnisa
Universitas Islam 45
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Physics Social Sciences Other

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LITERASI DIGITAL PADA ONLINE TRAINING MARKETING DALAM E-COMMERCE UNTUK MENINGKATKAN PEMASARAN UMKM Annisa Ekayanti; Nurlaila Maysaroh Chairunnisa; Yuha Nadhirah
An-Nizam Vol 1 No 2 (2022): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v1i2.3416

Abstract

The Covid 19 pandemic that occurred in Indonesia, especially in the Sukaraya Indah Housing, Karang Bahagia District, Sukaraya Village, Kab. Bekasi is changing people's lives both in terms of health and economy. In this case, the behavior of MSMEs has an impact, namely in the form of a lack of knowledge about digital marketing using e-commerce. This program was created in this activity in accordance with the problems that exist in MSMEs, namely providing education about digital marketing, training using the Shopee and Tokopedia applications. This activity was carried out on February 17, 2022 at Sukaraya Indah Housing Rt 002 Karang Bahagia Subdistrict, Sukaraya Village, Kab. Bekasi. The method used is in the form of WhatsApp Group and Google Meeting. The impact obtained by the training participants is helping MSMEs to have more insight to change their selling strategy and helping people who want to maintain their business during this fairly difficult pandemic.
FILSAFAT ILMU DALAM PERKEMBANGAN BASIS STANDAR AKUNTANSI: RULES BASED MENJADI PRINCIPLE BASED Nurlaila Maysaroh Chairunnisa; Khomsiyah Khomsiyah
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 19 No 2 (2022): PARADIGMA Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v19i2.4573

Abstract

Accounting science is part of the philosophy of science, which according to Thomas Khun a science can not be separated from the paradigm revolution. This article aims to explain the development of the basis of accounting standards in Indonesia, which was originally rules based and shifted to principle based. The method used in this article is a literature study. An analytical tool for Khun's paradigm revolution in science that occurred in the development of the basis of accounting standards. The results of this article explain that rules based is a paradigm and prior knowledge. Then the emergence of anomalies in the form of fraudulent financial statement presentations and the existence of globalization created a crisis. The crisis will be the basis of the accounting standards used. IFRS with principles based is a new paradigm and a solution to the crisis. Until now, principle based has become a new knowledge in accounting science.
Apakah Pengungkapan Wajib dan Manajemen Laba Berperan pada Nilai Perusahaan? Nurlaila Maysaroh Chairunnisa
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 2 (2022): Jurnal Riset Akuntansi dan Keuangan. Agustus 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i2.36982

Abstract

This study aims to determine the effect of mandatory disclosure and earnings management on firm value. This study uses panel data regression with the object of research is manufacturing companies. The sampling technique in this study was purposive sampling with the criteria of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019, publishing complete financial statements for the 2017-2019 period, and having their financial statements audited by an independent auditor. Firm value variable uses price book value, mandatory disclosure variable is proxied by IFRS compliance, presentation and disclosure checklist 2017 issued by Deloitte, and earnings management variable is proxied by real earnings management. The results of this study are mandatory disclosures have no significant effect on firm value and earnings management has a significant negative effect on firm value.
PENERAPAN DIGITAL BEKASI BERANI BELI (BEBELI) PADA UMKM KABUPATEN BEKASI Alviona Rahma Novita; Yunita Lasma; Nurlaila Maysaroh Chairunnisa
An-Nizam Vol 2 No 1 (2023): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v2i1.6076

Abstract

The Indonesian government has focused on procuring Small and Medium Enterprises (MSMEs) empowerment programs in society so that they are increasingly synergized with developments in the world of technology. For this reason, the Bekasi Government launched the Bekasi Berani Beli (BeBeLi) application as the first online store created by the Bekasi Government in order to encourage its people to use local products sold through the application. The regional government of Bekasi Regency has begun to slowly conduct socialization related to the procurement of the application, but it has not yet reached Karangharja Village. This is what encourages students participating in the Community Service Program (Devition of People) to assist the government in providing counseling or outreach to residents of Karangharja Village regarding the BeBeLi application. Devition of People activities will be carried out through two methods, namely the community education method and the training method. The community education method is carried out through outreach activities for the BeBeLi application, while training is carried out by providing training to Karangharja Village residents on how to use and register their products to the BeBeLi application. In this Devition of People activity this time the media used were print and broadcast media so the costs used were for the purposes of printing pamphlets and renting equipment used for socialization and distributing consumption to the villagers who attended. It is hoped that with this activity the Karangharja village residents can take advantage of the forums that have been created by the government and be able to realize local economic independence by encouraging the progress of MSMEs. This Community Service activity has an impact, namely helping to market local products to the Bebeli application in order to support the development of MSMEs in Bekasi Regency, especially Karangharja Village and the majority in Karangharja Village have used the Bekasi Berani Beli (Bebeli) Application after the training.
Co-Authors Alviona Rahma Novita Annisa Ekayanti KHOMSIYAH KHOMSIYAH Yuha Nadhirah Yunita Lasma