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All Journal ACCOUNTABILITY JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Riset Pendidikan Ekonomi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JAE (Jurnal Akuntansi dan Ekonomi) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Ilmiah Akuntansi dan Finansial Indonesia Bilancia : Jurnal Ilmiah Akuntansi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Paulus Journal of Accounting (PJA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Social and Management Studies (IJOSMAS) Abdimisi Jurnal Ilmiah Raflesia Akuntansi Rengganis Jurnal Pengabdian Masyarakat Journal of Law, Administration, and Social Science Jurnal Pajak dan Bisnis (Journal of Tax and Business) INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Golden Ratio of Auditing Research Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Balance : Jurnal Akuntansi dan Manajemen Journal of Innovation Research and Knowledge Jurnal Abdi Masyarakat Multidisiplin CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis International Journal of Contemporary Accounting Governors Padma: Jurnal Pengabdian Kepada Masyarakat Proceeding National Conference Business, Management, and Accounting (NCBMA) Nanggroe: Journal Of Scholarly Service Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Riset Ilmu Manajemen Bisnis dan Akuntansi Nanggroe: Journal of Scholarly Service Pasundan Community Service Development Jurnal Inovasi Akuntansi Jurnal Intelek Insan Cendikia Jurnal Abdi Citra Jurnal Nusa Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Widiyati, Dian
Universitas Pamulang
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FACTORS AFFECTING THE USE OF E-MONEY (STUDY ON E-MONEY USER IN CITY OF SOUTH TANGERANG) Widiyati, Dian; Hasanah, Neneng
ACCOUNTABILITY Vol 9, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.28881.9.1.2020.36-45

Abstract

The purpose of this study is to analyze the factors that influence the use of e-money. The type of study is a quantitative method questionnaires distributed in soft copy (Google Form). The samples included 107 people who lived in the city of South Tangerang, Banten. Samples are taken by simple random sampling technique. The analytical method used is the analysis of multiple data processing using E-Views 8. The results of this experiment show that the variables of Perceived Benefit and Compatibility does not affect the use of e-money, while Perceived Usefulness variables influence the use of e-money and also, Perceived of Benefit, Compatibility and Perceived Usefulness affect on the use of e-money together.
The Influence of Social Capital, Collaborative Competence and Entrepreneurial Behavior to Sustainable Competitive Advantage Widiyati, Dian; Hasanah, Neneng
Journal of Industrial Engineering & Management Research Vol. 3 No. 1 (2022): February 2022
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.406 KB) | DOI: 10.7777/jiemar.v3i1.269

Abstract

The purpose of this study is to analyze the influence of social capital, collaborative competence and collaborative competence on sustainable competitive advantage. The Industrial Revolution 4.0 fundamentally resulted in a change in the way people think, live, and relate to one another. This era will disrupt various human activities in various fields, not only in the field of technology, but also other fields such as economic, social, and political. Industry 4.0 creates new industrial design principles such as simulation models, decentralized decision making, real-time ability to collect and analyze data, provide insights, adapt flexibility to change by reconfiguring individuals and improving service orientation. In a highly dynamic environment, companies need experience and are able to adapt to create a sustainable competitive advantage. This type of research is quantitative research using primary data. The data was obtained by spreading questionnaire questions directly to the public through Google forms. Respondents are micro small and medium enterprises in South Tangerang. The type of questionnaire used is a closed questionnaire. The sample selection procedure is carried out by convenience sampling technique. The study sample amounted to 52 respondents of MSME actors in South Tangerang. The analysis method used is multiple analysis with data processing using Smart-PLS applications. The results showed that social capital and collaborative competence variables had no effect on sustainable competitive advantage, while entrepreneurial behavior variables had an effect on sustainable competitive advantage.
THE EFFECT OF TAX INCENTIVES AND GOOD CORPORATE GOVERNANCE ON TAX AVOIDANCE Fauziah, Risma Resti; Widiyati , Dian
Journal of Industrial Engineering & Management Research Vol. 3 No. 1 (2022): February 2022
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.832 KB) | DOI: 10.7777/jiemar.v3i1.282

Abstract

The purpose of this research is to examine and analyze the effect of tax incentives and good corporate governance on tax Avoidance. Population in this research is a manufacturing company food and beverage sector listed in Indonesia Stock Exchange period 2016-2020. The sample of research by using purposive sampling method as 12 companies that meet in the criteria. The technique used to test the hypothesis in this study is panel data regression, with data processing using the E-views 10 program. The results show that tax incentives and good corporate governance simultaneously affect the tax avoidance. While partially the institutional ownership and audit quality variable has an effect on tax avoidance, tax incentives and independent commissioners have no effect on tax avoidance.
Sosialisasi Laporan Keuangan UMKM dalam Rangka Membantu Program Kewirausahaan di Yayasan Al-Khoiriyah Andry Sugeng; Neneng Hasanah; Dian Widiyati; Fitriyah Fitriyah; Agus Afandi
Abdimisi Vol 2, No 1 (2020): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i1.4504

Abstract

UMKM in South Tangerang must be able to support the improvement of the economic competitiveness of Banten Province, economic growth, poverty reduction, and improvement of the standard of living of the population in Banten Province. Therefore, UMKM must be able to compete and be able to seize every opportunity so that they can continue to take part in the national economy. This is because many UMKM is more focused on operational activities so that recording and reporting are often neglected. Without good records and reports, UMKM performance evaluation is not easy to do. The Al-khoiriyah Foundation has an entrepreneurship program for teenagers that aims to make their lives prosperous. In the program to create entrepreneurs at the Al-Khoiriyah Foundation, the participants were provided with knowledge and knowledge about the preparation of UMKM financial reports, limited human resources to recognize financial reports, and educational background were also reasons they had not been able to disseminate financial reports. The purpose of this community service is to provide socialization about entrepreneurship and compile MSME financial reports in theory and practice. The method used is seminars and direct delivery of the material as well as simulations and discussions on UMKM financial reports in entrepreneurship programs. This community service concludes that teenagers and foundation administrators who have been running businesses independently hope to be able to compile UMKM financial reports to determine the sustainability of their business and can be used as a condition for getting additional business capital for them.
FAKTOR-FAKTOR YANG MEMPENGARUHI CADANGAN KERUGIAN PENURUNAN NILAI (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018) Napisah Napisah; Dian Widiyati
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 4 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to obtain empirical evidence about affect non-performing loan (NPL), capital adequacy ratio (CAR), loan to deposit ratio (LDR), return on assets (ROA), net interest margin (NIM) and operational expense operational income (BOPO) to allowance for impairment losses in perbankan company in Indonesia. Independent variable in this study are non-performing loan, capital adequacy ratio, loan to deposit ratio, return on assets, net interest margin and operational expense operational income. Dependen variable in this study is allowance for impairment losses. Method analysis that used is multiple regression analysis. The population in this study is perbankan company that registered in Indonesia Stock Exchange in 2014-2018 with total 43 company. The data was collected using purposive sampling method so that the total sample that obtain is 20 company and 100 data financial statement as observation. The result of this study shows that NPL affect CKPN significantly. CAR does not affect CKPN significantly. LDR does not affect CKPN significantly. ROA does not affect CKPN significantly. NIM does not affect CKPN significantly. BOPO affect CKPN significantly. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh non-performing loan (NPL), capital adequacy ratio (CAR), loan to deposit ratio (LDR), return on assets (ROA), net interest margin (NIM) dan beban operasional pendapatan operasional (BOPO) terhadap cadangan kerugian penurunan nilai pada perusahaan perbankan di Indonesia. Variabel independent dalam penelitian ini adalah non-performing loan, capital adequacy ratio, loan to deposit ratio, return on assets, net interest margin dan beban operasional pendapatan operasional. Variabel dependen dalam penelitian ini adalah cadangan kerugian penurunan nilai. Metode analisis penelitian ini menggunakan analisis regresi berganda. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar pada Bursa Efek Indonesia (BEI) pada periode 2014-2018 dengan jumlah perusahaan 43 perusahaan. Data dikumpulkan dengan metode purposive sampling sehingga total sampel yang didapatkan sebanyak 20 perusahaan dan 100 data laporan keuangan perusahaan ditentukan sebagai observasi. Hasil penelitian ini menunjukkan bahwa NPL berpengaruh signifikan terhadap CKPN. CAR tidak berpengaruh signifikan terhadap CKPN. LDR tidak berpengaruh signifikan terhadap CKPN. ROA tidak berpengaruh signifikan terhadap CKPN. NIM tidak berpengaruh signifikan terhadap CKPN. BOPO berpengaruh signifikan terhadap CKPN.
PROFESI AKUNTANSI NEW GENERATION DAN TANTANGAN MASA KINI DI ERA REVOLUSI INDUSTRI 4.0 DI SMK YADIKA 5 PONDOK AREN Andry Sugeng; Agus Afandi; Dian Widiyati; Fitriyah Fitriyah; Neneng Hasanah
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2021): Edisi Mei
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i2.10501

Abstract

Generasi masa kini sangat erat kaitannya dengan Revolusi Industri 4.0. Dampak dari hal tersebut terhadap praktek akuntansi sangat berpengaruh terhadap profesi akuntansi itu sendiridengan berbagai tantangannya. Siswa-siswi SMK Yadika 5 khususnya jurusan akuntansi merupakan generasi kedepan yang akan terjun didunia akuntansi dan menggeluti profesi akuntansi. Tujuan pengabdian masyarakat ini untuk memberikan motivasi, memberikan ilmu dan pengetahuan tentang profesi-profesi akuntansi dengantetap menguasai dan membekali diri dengan teknologi dan perkembangannya yang terus berubah. PKM ini diadakan secara online dengan memberikan sosialisasi tentang profesi akuntansi dalam revolusi industri 4.0 terhadap generasi masa kini. PKM dihadiri oleh tiga puluh siswa-siswi kelas XII jurusan akuntansi, dewan guru dan tiga orang mahasiswa dari universitas pamulang. PKM ini berhasil memberikan wawasan, menumbuhkan dan memotivasi siswa-siswi untuk lebih mendalami dan mengetahui profesi-profesi akuntansi dan tantangan masa kini di era revolusi industri 4.0. Dengan diadakannya praktek pengabdian ini semoga siswa-siswi serta seluruh peserta yang mengikuti, mendapatkan ilmu dan wawasan yang lebih luas lagi mengenai profesi akuntansi oleh generasi masa kini dan tantangannya dalam era revolusi industri 4.0.Kata Kunci: profesi akuntansi, industri 4.0, tantangan, new generation
WIRAUSAHA MANDIRI, TANGGUH DAN SUSTAINABLE DI ERA PANDEMI COVID 19 (PONDOK PESANTREN LEMBAGA BINA SANTRI MANDIRI) Dian Widiyati; Agus Afandi; Fitriyah Fitriyah; Neneng Hasanah; Andry Sugeng
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2022): Edisi Januari
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i1.17039

Abstract

Dalam kondisi ekonomi saat ini, angka pertumbuhan tenaga kerja terus naik, tidak sebanding dengan lapangan kerja yang tersedia, sehingga menambah persaingan dalam mencari pekerjaan. keadaan ini diperparah dengan munculnya pandemi Covid-19 pada tahun 2020. Maka menjadi penting bagi pendidik untuk menanamkan semangat kewirausahaan kepada peserta didik sehingga mereka dapat mempersiapkan diri untuk menjadi wirausaha yang tangguh di masa depan. Para santri di Pondok Pesantren Lembaga Bina Santri Mandiri merupakan pelajar dan generasi kedepan yang akan terjun di dunia usaha. Para santri dibina untuk menjadi wirausaha disamping menggali ilmu agama dan bidang akademis lain. Tujuan pengabdian kepada masyarakat (PKM) ini adalah untuk memberikan motivasi, memberikan ilmu dan pengetahuan tentang prinsip-prinsip kewirausahaan, proses berwirausaha dan permasalahan dalam berwirausaha. PKM dilaksanakan secara offline dengan memperhatikan protocol kesehatan. PKM dilakukan dengan memberikan sosialisai seputar kewirausahaan dan tantangan wirausaha di masa kini dan masa depan, serta cara menjadi wirausaha yang mandiri, tangguh dan sustainable. PKM dihadiri oleh 20 santri yang juga berstatus sebagai mahasiswa dan mahasiswi. PKM ini berhasil memberikan pemahanan bagi para santri Pondok Pesantren Lembaga Bina Santri Mandiri, tentang prinsip-prinsip kewirausahaan dan tantangan yang akan dihadapi wirausaha pada situasi ekonomi saat ini dan akan datang, serta memotivasi para santri untuk memulai berwirausaha. Dengan diadakannya praktik pengabdian kepada masyarakat ini semoga seluruh peserta yang mengikuti mendapatkan ilmu dan wawasan untuk menjadi wirausaha yang mandiri, tangguh dan sustainable di era pandemi covid 19 saat ini.
TANTANGAN DAN PELUANG BAGI MILLENIAL DI ERA REVOLUSI INDUSTRI 4.0 DALAM BIDANG PERPAJAKAN DI SMK YADIKA 5, PONDOK AREN, TANGERANG SELATAN Agus Afandi; Andry Sugeng; Dian Widiyati; Fitriyah Fitriyah; Neneng Hasanah
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2, No 1 (2021): Edisi Januari
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i1.8764

Abstract

Generasi millenial sangat erat kaitannya dengan Revolusi Industri 4.0. Dampak dari revolusi industri 4.0 terhadap perpajakan di Indonesia sangat berpengaruh terhadap layanan pajak berbasis aplikasi yang merupakan sebuah tantangan dan peluang. SMK Yadika 5 banyak terdapat kaum millennial yang sangat aktif menggunakan internet. Hal itu sangat mudah untuk siswa-siswa SMK Yadika 5 untuk mempelajari perpajakan di revolusi industri 4.0 dan mampu mengikuti perkembangannya dalam dunia kerja. PKM ini diadakan secara online dengan memberikan sosialisasi tantangan dan peluang di era revolusi industri 4.0 dalam bidang perpajakan berbasis aplikasi . PKM dihadiri oleh dua puluh delapan (28) siswa kelas XII dan dewan guru. PKM ini berhasil menumbuhkan semangat dan rasa keingintahuan siswa untuk lebih mendalami dan mempelajari tentang perpajakan dalam era revolusi industri 4.0. Dengan adanya praktek pengabdian ini, semoga siswa-siswi dan pihak sekolah mendapatkan ilmu dan wawasan yang lebih luas lagi mengenai tantangan dan peluang di era revolusi industri 4.0 dibidang perpajakan.Kata-kata kunci: perpajakan, industri 4.0, tantangan, peluang
Achieving Green Competitive Advantage Through Organizational Green Culture, Business Analytics and Collaborative Competence: The Mediating Effect of Eco-Innovation Dian Widiyati; Etty Murwaningsari
International Journal of Social and Management Studies Vol. 2 No. 4 (2021): Agustus 2021
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.926 KB) | DOI: 10.5555/ijosmas.v2i4.57

Abstract

This research determines to inspect the contribution of the eco-innovation (EI) in transforming the organizational green culture (OGC), business analytics (BA) and collaborative competence (CC) to enhance of green competitive advantage (GCA). Structural equation model was developed to illustrate connection between organizational green culture, business analytics, collaborative competence, eco-innovation and GCA by escorting a survey of 169 Indonesian state-owned company managers. These results reveals that OGC has a sig. positive effect on EI, business analytics does not have a sig. positive clout on EI, CC has a significant positive clout on EI, organizational green culture has a positive clout on GCA, business analytics has no positive clout on GCA, CC has no positive clout on GCA and EI has a sig. positive clout on GCA, while EI as a partial mediator between organizational green culture and GCA, eco-innovation is not a mediating variable between business analytics and GCA and EI as a full mediator between collaborative competence and GCA. This research expands the debate by examining eco-innovation and business analytics in obtaining GCA of how companies can spring up with the well-being system.
Pengaruh Pergantian Auditor, Komisaris Independen dan Leverage terhadap Integritas Laporan Keuangan Dian Widiyati; Yunita Kurnia Shanti
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 2 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (55.718 KB) | DOI: 10.32493/jiaup.v4i2.179

Abstract

This study aims to analyze and obtain empirical evidence about the effect of auditor switching, independent commissioners and leverage for the integrity of financial statements in property and real estate companies in Indonesia. Independent variables used in this study is auditor switching, independent commissioners and leverage. Dependent variable used in this study is integrity of financial statement was analyzed by conservatism.Study’s sample was property and real estate companies listed in Indonesia Stock Exchange (IDX) period among 2010 – 2014. Data was collected by purposive sampling method. Total 190 data of financial statements companies were taken as study’s sampel. The method of analysis of this research used logistic regression.The result of this research showed that (1) auditor switching did not significantly effect the integrity of financial statements, (2) independent commissioners did not significantly effect the integrity of financial statements, (3) leverage significantly effect the integrity of the financial statements, (4) auditor switching, independent commissioners and leverage significantly effect the integrity of the financial statements.
Co-Authors A, Aprida Abdul Hafizh Agus Afandi Agus Afandi Agus Afandi Al hadad, Nasrulllah Alfikih, Galih Ikraam Andry Sugeng Andry Sugeng Andry Sugeng Anisah, Astri Lutfiatul Aryanti Lafau Ayu, Winda Permata Azizah, Muthia Bagas Nur Wicakso Bimo Virgiantino Bimo Virgiantino Daeli, Sadari Dini Amalia Rahma Elsa Nurani Safitri, Neng Endri Purnomo Erika Pratiwi, Erika Erliana Etty Murwaningsari Etty Murwaningsari Fajar Ramadhan, Fajar Fakhrur Rozi Rifka Faudzan, Ryo Tegar Fauziah, Risma Resti Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah, Siti Chizatun Hanapiah Hendra, H Hendra, Lim Heni Pujiastuti Humaimah, Sunni Indri Ramadhayani Irsyad Asy’ari Juniati Gunawan Kee, Susanti Lukmana, Fariz Mariam Mariam, Mariam Meidijati, M Nadilah Putri, Novita Naibaho, Sevhia Fransiska Trivena Br. Napisah Napisah Napisah Napisah, Napisah Nathasya Yemima Saputri Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Nuraini, Saroyah Nurazizah Harahap Nuryati, Neni Panji Priyanto Prasanto, Shania Rizky Ramu Puspita Embun Sari Riyan Harbi Valdiansyah Rofiudin, Ahmad Saragih, Tiara Simatupang, Lusiana Fransiska SRI BULAN Sugeng, Andry Suwarno Suwarno Tushafa, Muhammad Giri Fadhila Widyana, Mellania Fitria Yolanda Zagoto, Akwilan Evalyn Yunita Kurnia Shanti Zubair Jauhamsyah