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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Pengabdian Dharma Laksana Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Pelita Manajemen Journal of Business Management and Economic Development Jurnal Pelita Pengabdian

Neng Asiah, Neng

Unknown Affiliation

Author-ID : 559314

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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PENGARUH ORIENTASI PROFESIONAL TERHADAP KONFLIK PERAN DENGAN ANGGARAN SEBAGAI EVALUASI KINERJA DAN PARTISIPASI PENGANGGARAN SEBAGAI VARIABEL MODERATING Asiah, Neng
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 2 No 2 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

This research aims to analyze the effect of professional orientation toward role conflict and the effect of budget participation and orientation of system goal as moderating variables toward the relationship between professional orientation and role conflict. This research is performed by census method. The respondents are the physicians who hold a position as a Chief of Satuan Medik Fungsional (SMF) in public hospital of class A and B in Bekasi. The data analysis of hypothesis testing uses the Simple Regression Analysis and Moderated Regression Analysis (MRA). The results indicate that professional orientation influence role conflict positively. Budget use for performance evaluation goal are moderating variables which have positive effects toward the relationship between professional orientation and role conflict. Budget participation are moderating variables which have negative effects toward the relationship between professional orientation and role conflict.

PENGARUH FEEDBACK DAN FEED-FORWARD DALAM MEMBANGUN KAPABILITAS MARKET ORIENTATION & ENTREPRENEURSHIP DAN ORGANIZATIONAL PERFORMANCE Asiah, Neng
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 2 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

he purpose of this study are to determine the effect of feedback control, feed-forward control on themarket orientation and entrepreneurship, the effect of market orientation on organizational capabilities andinfluence the ability of entrepreneurship performance to organizational performance. The population of this study are all managers of manufacturing companies in the City and County ofBekasi. The sampling technique used was purposive sampling. The respondents of this study are middlemanagers. This study uses the approach of Structural Equation Model (SEM) using software Partial LeastSquare (PLS). PLS is a structural equation modeling (SEM) based components or variant (variance). The results are feed-back control has positive effect on market orientation, this is consistent withresearch Graftonet al. (2010). And feed-back control also positively effect to Entrepreurship, this is concurswith research Graftonet al. (2010). the use of PMS interactively / feed-forward control has positive effect onboth market orientation and entepreneurship, this is consistent with Henri (2006). Market orientation has positifeffect to organizational performance, this is consistent with the study of Graftonet al. (2010). Entrepreneurshiphas positive affects to organizational performance, this is consistent with the study of Graftonet al. (2010)

Tax Avoidance in Relationship on Capital Intensity, Growth Opportunities, Financial Distress and Accounting Conservatism Yahya, Adibah; Asiah, Neng; Nurjanah, Rina
Journal of Business Management and Economic Development Том 1 № 02 (2023): May 2023
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i02.56

Tax avoidance is an act of legal tax avoidance, but in this case the state suffers losses from this action. There are several factors that affect tax avoidance including capital intensity, growth opportunities, financial distress, and accounting conservatism. This type of research uses quantitative research with company objects that are members of the Jakarta Islamic Index 70. Data sources use secondary data listed in the company's financial reports for the 2018-2021 period. A total of 105 research data were tested using the SPSS version 25 application. The test results showed that only capital intensity had a negative and significant effect on tax avoidance, while other variables had no effect on tax avoidance. The test results show that tax avoidance tends to be influenced by factors that affect cost reduction.

Hubungan Intellectual Capital dengan Kinerja Perusahaan Farmasi Sabaruddinsah, Sabaruddinsah; Asiah, Neng
JURNAL PELITA MANAJEMEN Vol. 1 No. 02 (2022): November 2022
Publisher : DPPM Universitas Pelita Bangsa

The objectives of this study are to analyze the impact of intellectual capital on company’s financial performance-Return on Assets (ROA), Return on Equity (ROE) and Earning per Share (EPS); to identify the use of the concept of input-process-output of innovation capacity, the efficiency of operating processes, customer relationships are maintained, value-added human, on the firm’s performance.This research used pharmaceutical company data that listed in Indonesi Stock Exchange (IDX) 2014-2021. The model that used to measure intellectual capital was Partial Least Square (PLS) approach, a structural equation model (SEM)-based components or variants and alternative approaches are shifting from a SEM-based covariance to variant approach. The findings show that: (1) innovative capacity has a positive correlation with maintainable customer relationship; (2) innovative capacity has a positive correlation with human value added; (3) efficient operating processes has a positive correlation with maintainable customer relationship; (4) human value added has a positive correlation with maintainable customer relationship; (5) maintainable customer relationship has a positive correlation with corporate performance; and (6) human value added has a positive correlation with corporate performance.

Pelatihan Pencatatan Keuangan dan Pelaporan SPT Tahunan bagi UMKM Ciketingudik Widati, Sindik; Asiah, Neng; Kamela, Hurian; Permatasari, Maulina Dyah; Kustina, Lisa
Jurnal Pengabdian Dharma Laksana Vol. 6 No. 2 (2024)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v6i2.37935

UMKM (Usaha Mikro, Kecil, dan Menengah) memiliki peran yang penting dalam perekonomian global dan lokal. Untuk mendukung pertumbuhan dan keberlanjutan UMKM, diperlukan keterampilan keuangan dan pemahaman yang kuat dalam hal pencatatan keuangan dan pelaporan pajak. Kegiatan ini bertujuan untuk meningkatkan kemampuan UMKM dalam mengelola keuangan dan memenuhi kewajiban pajak mereka. Kegiatan PKM meliputi tahap persiapan, pelaksanaan, monitoring dan evaluasi. Pelaksanaan kegiatan meliputi pemaparam materi pencatatan keuangan dan pelaporan SPT tahunan, serta praktik penyusunan laporan keuangan dan laporan SPT tahunan. Hasil kegiatan menunjukkan bahwa dari total peserta yang mengikuti kegiatan sebanyak 90% mampu melakukan pencatatan keuangan, sedangkan untuk laporan SPT tahunan hanya 30% saja yang mampu. Hal tersebut dikarekan kendala dalam penguasaan teknologi, dikarenakan pelaporan SPT menggunakan aplikasi e-filling atau secara online. Secara keseluruhan hasil kegiatan diharapkan akan memberikan wawasan yang berharga dalam meningkatkan keterampilan keuangan UMKM dan kemampuan mereka untuk memenuhi kewajiban perpajakan. Selain itu, kegiatan ini juga dapat memberikan kontribusi pada upaya pemerintah dan lembaga non-pemerintah dalam mendukung pengembangan UMKM dan memfasilitasi pelaporan pajak yang benar. Dalam jangka panjang, kegiatan ini diharapkan dapat mendukung pertumbuhan dan keberlanjutan UMKM serta kontribusi positif terhadap ekonomi lokal.

Asistensi Manajemen Persediaan Barang Dagang di Toko CIQ Bintang Asiah, Neng; Widati, Sindik; Hidayat, Taufik; Afriantoro, Irfan; Riswandi, Rendi
Jurnal Pelita Pengabdian Vol. 1 No. 1 (2023): Januari
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpp.v1i1.1639

Kegiatan Pengabdian Masyarakat ini dilatar belakangi oleh penemuan studi lapangan bahwa Toko CIQ Bintang sebagai salah satu toko penyedia alat tulis kantor dan alat sekolah di Kota Bekasi yang mengalami permasalahan dalam pengelolaan persediaan barang dagang. Salah satunya terdapat kendala dalam pencatatan dan penyusuna persediaan barang dagang, akibatnya mitra membutuhkan waktu yang cukup lama dalam menyediakan barang yang diminta oleh konsumen yang berdampak pada keterlambatan pengiriman barang. Tujuan kegiatan PKM ini untuk memberikan asistensi mengenai manajemen persediaan barang dagang di Toko CIQ Bintang, sehingga barang dagang dapat dikelola dengan baik mulai dari penyusunan barang sampai dengan dokumen yang dibutuhkan. Metode yang digunakan dalam kegiatan PKM yaitu melakukan wawancara dengan pihak mitra, kemudian mengidentifikasi permasalahan, menata barang dagang, dan menyusun dokumen yang dibutuhkan dalam persediaan. Hasil kegiatan dalam asistensi manajemen persediaan barang menunjukkan bahwa mitra dapat menyusun barang dagang dengan baik dan tertata rapi, adanya dokumen kartu stok barang yang terdapat dalam data komputer toko, dan pemahaman mengenai economic order quantity agar terhindar dari penumpukan stok sehingga persediaan lebih efisien.

Peningkatan Kompetensi UMKM dalam Penyusunan Anggaran Penjualan di Cikarang Pusat Asiah, Neng; Yahya, Adibah; Asti, Eka Geovana; Permana, Indra; Hidayat, Nazwa Putri; Muarif, Dede Samsul
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 6, No 2: Januari 2024
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jks.v6i2.3506

The goal of sales budget support is to help companies or organisations create, implement, and oversee their own sales budget. The amount left over from the purchase price after products or services are sold for a predetermined period of time is known as the selling price. Analysing past data, answering client questions, determining target markets, and creating winning marketing campaigns are all steps in the process of creating a sales budget. The purpose of this step is to assist employees of SMEs in lowering sales pressure in the context of money management and business growth. This activity is intended to disseminate information about the advantages of lowering the purchase price, how fair competition can assist SMEs in reaching their financial objectives, and how this process can be maximised. This activity is anticipated to offer insights into the advantages of sales budget support, how SMEs may attain their financial objectives with the appropriate strategy, and how this process can be improved for increased efficacy. By offering advice on how businesses should plan and manage their sales budgets, this activity can also add to the body of knowledge on financial management and business planning. Over time, support from sales budgets can play a significant role in a company's ability to succeed and expand sustainably.

Dinamika Ukuran Perusahaan dan Rasio Keuangan dalam Mengontrol Agresivitas Pajak Asiah, Neng; Sabaruddinsah; Ayu, Sekar
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 01 (2024): AKUBIS - Juni - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i01.1538

This study aims to determine the effect of profitability, liquidity, leverage and company size on tax aggressiveness, defined as a company's willingness to exploit the tax code to its advantage. The research employs a quantitative methodology, utilising secondary data in the form of annual financial reports. The population is comprised of food and beverage sector industrial companies listed on the Indonesia Stock Exchange for the period spanning 2020-2022. The research methodology employed in this study is descriptive quantitative, utilising descriptive statistical data analysis, classical assumption testing, panel data regression, MRA testing, hypothesis testing and determination coefficient testing. The results demonstrated that there is no significant correlation between profitability and tax aggressiveness. Conversely, a positive and statistically significant correlation was observed between leverage and tax aggressiveness. The moderating effect of company size on the relationship between profitability, leverage and tax aggressiveness cannot be established.

Co-Authors Afriantoro, Irfan Asti, Eka Geovana Ayu, Sekar Hidayat, Nazwa Putri Indra Permana, Indra Kamela, Hurian Kustina, Lisa Muarif, Dede Samsul Nurjanah, Rina Permatasari, Maulina Dyah Riswandi, Rendi Sabaruddinsah Sabaruddinsah Sabaruddinsah, Sabaruddinsah Taufik Hidayat Widati, Sindik Yahya, Adibah

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