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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Keuangan dan Perbankan MUDRA Jurnal Seni Budaya Jurnal Pendidikan (Teori dan Praktik) Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Equity Jurnal Akuntansi dan Bisnis JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Akuntansi Bisnis Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan JP (Jurnal Pendidikan) : Teori dan Praktik Jurnal Ekonomi dan Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Penelitian Akuntansi
Rachmawati, Nurul Aisyah
Departemen Akuntansi Fakultas Ekonomi Bisnis Dan Humaniora Universitas Trilogi Jl. TMP Kalibata No.1 Jakarta, 12760
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LOYALITAS NASABAH DAN KINERJA PERBANKAN DI INDONESIA Nurul Aisyah Rachmawati; Lindawati Gani; Hilda Rossieta
Jurnal Keuangan dan Perbankan Vol 21, No 1 (2017): January 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.572 KB) | DOI: 10.26905/jkdp.v21i1.1235

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The purpose of this study was to investigate the impact of customer loyalty on firm performance in the banking industry in Indonesia. This study used a sample of banking firms listed on the Indonesian Stock Exchange. The data was processed and analyzed by Partial Least Square (PLS). We hypothesized that firm’s financial performance, market performance, and non-financial performance were positively affected by customer loyalty. The results provided evidence which was consistent with the hypothesis. It showed that customer loyalty provided incremental information to the firm’s performance that consisted of financial performance, market performance, and non-financial performance.
Penyusunan Laporan Keuangan untuk Wajib Pajak UMKM Berbasis SAK EMKM Sebagai Dasar Pelaporan SPT Tahunan Nurul Aisyah Rachmawati; Rizka Ramayanti; Muyassaroh Muyassaroh; Sri Opti
Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2021): Agustus 2021
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (977.017 KB) | DOI: 10.31294/jabdimas.v4i2.9626

Abstract

As a form of fulfilling the Tri Dharma Perguruan Tinggi, Department of Accounting Universitas Trilogi does not only focus on teaching and research, but also on community service. In collaboration with Kantor Wilayah DJP Jakarta Selatan 1, Department of Accounting Universitas Trilogi conducted training in preparing financial reports based on SAK EMKM for UMKM Taxpayers in the KPP Pancoran Jakarta as the basis for reporting their Annual Tax Return. This activity was held on Tuesday, February 25th, 2020. The knowledge of UMKM Taxpayers in the KPP Pancoran Jakarta about financial and tax reporting is still very limited. This is what underlies the Community Service Team to conduct training activities in preparing financial and tax reports. The training consisted of three sessions: 1) giving material on preparing financial reports; 2) providing material about preparing tax reports; and 3) discussion and Q&A with the training participants. Because of the enthusiasm of the participants was very high, the training activities were followed by a mentoring session on the preparation of financial and tax reports held at Universitas Trilogi. Thus, participants get a better understanding and can report Annual Tax Return on time.
Determinats Of The Amount Of Related Party Transaction: Tax Expense And Institutional Ownership Lia Rahmawati Soraya; Nurul Aisyah Rachmawati
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (872.6 KB) | DOI: 10.22219/jrak.v10i3.13651

Abstract

This research is testing whether tax expense and institutional ownership have an influence on the amount of Related Party Transactions (RPT) both related to sales and expense (RPTSE). The population in this research is manufacturing companies listed on the Indonesia Stock Exchange with a total sample of 174 out of 58 manufacturing companies with research period in 2016-2018. By using panel data regression analysis, the results showed indicate that the tax expense of the previous year has a significant positive effect on the amount of related party transactions related to sales and expenses (RPTSE). This shows that the tax expense can encourage companies to conduct related party transactions in the following year. Meanwhile, institutional variables do not have a significant effect on related party transactions related to sales and expense (RPTSE).Practically, related party transactions are relatively complex, so that institutional ownership does not guarantee tomonitor of these transactions.
Persistensi Laba Antar Level Kompetisi Industri: Studi Empiris pada Perusahaan Amerika Serikat Nurul Aisyah Rachmawati; Sidharta Utama; Sylvia Veronica Nalurita Purnama Siregar
Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.064 KB) | DOI: 10.20961/jab.v20i1.491

Abstract

The purpose of this study is to analyze the effect of industry competition level on earnings persistence components. This study used panel data of listed companies that have common shares listed on one of the three major US stock exchanges (NYSE, AMEX, or NASDAQ) and a GICS code during the period 2012-2014. This study hypothesized that industry-wide earnings in the low-competition industries are more persistent than industry-wide earnings in the high-competition industries. The results provide evidence which is consistent with the hypothesis. Finally, I hypothesized and found that industry-wide cashflows in the low-competition industries are the most persistent component of earnings, while firm-specific accruals in the high-competition industries is the least persistent.Penelitian ini bertujuan untuk menganalisis pengaruh level kompetisi industri terhadap komponen persistensi laba. Penelitian ini menggunakan data panel perusahaan yang terdaftar di salah satu dari tiga bursa efek Amerika serikat yang utama (NYSE, AMEX, atau NASDAQ) selama periode 2012-2014. Klasifikasi industri didasarkan pada GICS code. Penelitian ini mengembangkan hipotesis bahwa komponen industrywide atas laba pada low-competition industries lebih persisten dibandingkan komponen industry-wide atas laba pada high-competition industries. Studi ini menunjukkan hasil yang konsisten dengan hipotesis. Terakhir, penelitian ini mengembangkan hipotesis dan menemukan bahwa komponen industry-wide atas arus kas pada low-competition industries paling persisten dibandingkan dengan komponen yang lainnya.
Tingkat Kesadaran dan Kesiapan Pelaku Umkm Dalam Menyusun Laporan Keuangan dan Pajak Nurul Aisyah Rachmawati; Rizka Ramayanti; Rudi Setiawan
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.734 KB) | DOI: 10.20961/jab.v21i2.646

Abstract

This study aims to analyze the level of awareness and readiness of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial and tax reports. Data used in this study is primary data, which was obtained from the survey in April-May 2021. The data obtained were analyzed using descriptive qualitative research methods. The results show that the level of awareness and readiness of MSMEs in preparing financial and tax reports is still relatively low. MSMEs with the support of regulators need to make extra efforts to minimize the obstacles faced when compiling financial and tax reports.
The Effect of Financial Constraints and Institutional Ownership on Tax Agressiveness Nurul Aisyah Rachmawati; Ana Fitriana
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.606

Abstract

Tax aggressiveness is an action taken by a company in reducing taxable income through tax planning, either legally done by tax avoidance or illegally by tax evasion. This study examines the effect of financial constraints and institutional ownership on tax aggressiveness.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling method used in this research is purposive sampling, with this method companies that meet as many as 56 companies. The analytical tool used is classic assumption test, multiple linear regression test, model test and hypothesis test. The results of this study indicate that (1) financial constraints have a positive effect on tax aggressiveness, (2) institutional ownership has a positive effect on tax aggressiveness, (3) institutional ownership weakens the relationship between financial constraints and tax aggressiveness.
THE EFFECT OF INCOME LEVEL, KNOWLEDGE, TAXPAYER AWARENESS AND TAX OFFICER SERVICES ON COMPLIANCE WITH PAYING LAND AND BUILDING TAXES IN PASAR REBO SUBDISTRICT, EAST JAKARTA Arnoldus Christo Novrianto; Nurul Aisyah Rachmawati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.609

Abstract

This study aims to find out the influence of income levels, knowledge, taxpayer awareness and tax officer services on the compliance of paying land and building taxes. The population of this research includes the taxpayers of the land and buildings located in the city of East Jakarta, especially in Pasar Rebo District. Questionnaires obtained after being distributed to respondents amounted to 110. This research uses quantitative approach and uses structural model analysis (SEM). This research also uses hypothesis testing in the form of z test. The results shows that the level of knowledge has no effect on taxpayer compliance while the level of income, awareness and service of tax officers has a positive effect on taxpayer compliance.
Efektivitas Insentif Pajak dan Pemanfaatan Teknologi Informasi Terhadap Kelangsungan UMKM di Tengah Covid-19 Desi Trihastuti; Nurul Aisyah Rachmawati
EQUITY Vol 24, No 2 (2021): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i2.2611

Abstract

Penelitian ini bertujuan untuk menguji pengaruh efektivitas insentif pajak dan pemanfaatan teknologi informasi terhadap kelangsungan usaha mikro, kecil dan menengah (UMKM) di tengah pandemi COVID-19. Populasi dalam penelitian ini yaitu para pelaku UMKM di DKI Jakarta. Teknik dalam pengambilan sampel yang digunakan pada penelitian ini adalah non-probability sampling dengan metode purposive sampling. Sampel pada penelitian ini adalah 124 pelaku UMKM. Metode dalam penelitian ini menggunakan penelitian kuantitatif dengan SEM (Path analysis). Hasil penelitian ini menemukan bahwa efektivitas insentif pajak dan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kelangsungan UMKM di tengah pandemi COVID-19.
Manfaat Pemberian Insentif Pajak Penghasilan dalam Kepatuhan Wajib Pajak UMKM Nurul Aisyah Rachmawati; Rizka Ramayanti
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 2 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v4i2.75

Abstract

This study aims to examine whether tax incentives in PP 46 helpful to improve tax compliance of SMEs Tax Payer. In addition, this study also aims to determine whether the types of tax incentives between calculation, payment, and income tax reporting that have the greatest impact on improving tax compliance of SMEs Tax Payer. This study uses primary data obtained through the survey method. The sample of this study is SMEs Tax Payer in the South Jakarta. Data were analyzed by using SmartPLS software with Partial Least Square. This study found that tax incentives in PP 46 have positively impact on tax compliance of SMEs Tax Payer. Particularly compliance in terms of fulfillment of tax administration. Tax incentives in the form of income tax reporting provide the greatest impact on improving tax compliance of SMEs Tax Payer, compared to other insentives.
Pengaruh Sikap Anti-Intellectualism dan Faktor Demografis Terhadap Persepsi Mahasiswa Mengenai Etika Nanik Lestari; Nurul Aisyah Rachmawati; Oktaviani Oktiviani
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 2 No 2 (2014): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2014
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v2i2.159

Abstract

The researches aimed are first, examine the influence psychological variables is anti-intellectualism attitude towards perceptions of students regarding ethics, especially ethics related information technology (IT). Secondly, examine the influence demographic factors on perception of students regarding especially ethics related information technology (IT). Demographic variables are proxy: age (AGE), sex (gender), works status and marital status (OCCUPMARRIT). Method of collecting data by using a questionnaire that was distributed on the mailing list active student graduate school of Accounting Sciences Faculty of Economics University of Indonesia, and a total number of 33 final questionnaires. The results of this study are: firstly, we found evidence that the more a person‟s anti-intellectualism, then the higher the tendency to commit fraud (notethical), and thus the attitude of influential anti-intellectualism against negative perceptions of students regarding the ethics of IT. Secondly, we found evidence that the demographic variables of sex (GENDER) significantly affect students‟ perceptions regarding the ethics of TI, or the other words female students tend not to do the cheating when compared with male students. Finally, those other demographic variables are age (AGE) and works status and marital status (OCCUPMARRIT) does not affect students‟ perceptions regardingthe ethics IT.
Co-Authors Ana Fitriana Arnoldus Christo Novrianto Desi Trihastuti Detri Wulandari Fiska Febrina Hilda Rossieta Lia Rahmawati Soraya Liean Winata Merrysa Lindawati Gani Marsha Syifa Zahira Putri Mukti Eka Handayani Muyassaroh Muyassaroh Nanik Lestari, Nanik Oktaviani Oktiviani Opti, Sri Putri Shyeefa A'alia Ramayanti, Rizka Retno Saraswati Setiawan, Rudi Shifa Nabila Sidharta Utama Sintia Bratama Putri Sylvia Veronica Siregar Tiara Faradita Yunita Fitra Andria Yunita Fitra Andriana Yunita Fitra Andriana