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All Journal MIMBAR: Jurnal Sosial dan Pembangunan Jurnal Sains dan Teknologi Al-Tahrir: Jurnal Pemikiran Islam Cendekia QUALITY Jurnal Pedagogi International conference on Information Technology and Business (ICITB) JURNAL ILMU MANAJEMEN DAN BISNIS Al Ibtida: Jurnal Pendidikan Guru MI Edueksos : Jurnal Pendidikan Sosial & Ekonomi Holistik Jurnal Orasi Jurnal Tamaddun: Jurnal Sejarah dan Kebudayaan Islam Scientiae Educatia OASIS (Objective And Accurate Sources of Islamic Studies) Al Tarbawi Al Haditsah Journal of Islamic Education Management (JIEM) Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) INKLUSI Jurnal Akademika Jurnal Pariwisata Jurnal Inspirasi Bisnis dan Manajemen MANAJERIAL JURNAL YAQZHAN: Analisis Filsafat, Agama dan Kemanusiaan Jurnal ASET (Akuntansi Riset) Jurnal Riset Keuangan dan Akuntansi (JRKA) EMPOWER: Jurnal Pengembangan Masyarakat Islam Prosiding Seminar Nasional Darmajaya Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM Jurnal Gemaedu Jurnal Pendidikan Akuntansi dan Keuangan ACCRUALS (Accounting Research Journal of Sutaatmadja) MANAGERIA: Jurnal Manajemen Pendidikan Islam Jurnal Isema : Islamic Educational Management Journal of English Language Teaching and Literature Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) JASS (Journal of Accounting for Sustainable Society) Journal of Sport Coaching and Physical Education Tadbir: Jurnal Manajemen Dakwah GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Komparatif Performance Model Keamanan Menggunakan Metode Algoritma AES 256 bit dan RSA Ulumuna TSARWATICA (Islamic Economic, Accounting, and Management Journal) ICEE
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PENGARUH AKSES PAJAK, FASILITAS, KUALITAS PELAYANAN DAN PERSEPSI ADANYA REWARD TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Kurniawan, Asep; Sarlina, Leni; Umiyati, Indah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (780.52 KB) | DOI: 10.32670/fairvalue.v1i2.9

Abstract

This study aims to determine the effect of access to taxes, facilities, service quality and perceptions of the existence of rewards for taxpayer compliance registered at SAMSAT Subang. This study uses descriptive quantitative method using primary data. Data collection techniques are questionnaires and literature studies. The population in this study were all motor vehicle taxpayers registered at SAMSAT Subang, and samples in this study were 187 respondents. Hypothesis testing uses multiple linear analysis. The results of this study indicate that access to tax, service quality and perceptions of reward have a positive effect on taxpayer compliance. Whereas facilities do not affect motor vehicle taxpayer compliance.
PENGARUH ETIKA UANG (MONEY ETHICS) TERHADAP KECURANGAN PAJAK (TAX EVASION) DENGAN RELIGIUSITAS INTRINSIK DAN MATERIALISME SEBAGAI VARIABEL PEMODERASI Nuraprianti, Desi; Kurniawan, Asep; Umiyati, Indah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1052.264 KB) | DOI: 10.32670/fairvalue.v1i2.10

Abstract

This study aims to determine (1) the effect of money ethics on tax evasion, (2) to know intrinsic religiosity moderate the effect of money ethics on tax evasion, and (3) to know materialism moderate the effect of money ethics on tax evasion. This study uses survey method and population is Individual Taxpayer registered in Tax Office Pratama Subang, sampling technique using incidental sampling technique. The data used consist of primary data, derived from the distribution of questionnaires to Individual Taxpayers registered in the Office of Tax Service Pratama Subang. Analysis of the data used is stepwise regression analysis using SPSS version 22 data processing program. Results from this study are (1) money ethics has a positive effect on tax evasion, (2) intrinsic religiosity does not moderate the effect of money ethics on tax evasion, and (3) materialism does not moderate the effect of money ethics on tax evasion.
SPIRITUALITY AS A POTENTIAL PSYCHOLOGICAL (PSYCAP) TOOL FOR FACING ACADEMIC STUDENTS IN ACCOUNTING STUDENTS Komalasari, Wini; Kurniawan, Asep
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 1 No 2 (2020): Februari
Publisher : STIESA Press

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Abstract

This study presents the relevance of spirituality as a potential Psychological Capital of students pursuing a bachelor's degree in accounting to deal with academic stress, the condition of positive individual psychological development, consisting of variables of expectation, self-efficacy, resilience, and optimism. The data collected is a representative sample of 64 accounting students at STIESA and QUIZ who have responded to the survey. The results show that there is a significant influence between academic stress and spirituality.
LOYALITAS SANTRI (TEAMWORK) TERHADAP KEPEMIMPINAN KIAI DALAM 120 MANAJEMEN PESANTREN Kurniawan, Asep
QUALITY Vol 1, No 1 (2013): Jurnal QUALITY
Publisher : QUALITY

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Abstract

The loyal teamworks are a key of successful management of Islamic boarding school. That loyalty does not happen accidentally, butcaused by a clear vision and the goal congruence of the insiders.Teamworks require individual commitment by maintaininguniqueness of the individual and respect for differences. Consideringteamwork is an integral part of the management of Islamic boardingschool, so it is found that the loyalty to the kiai leadership is verystrong. Teamworks Islamic boarding school loyalty arises from kiaileadership who uses the model-collegial partners, the exemplaryand spiritual leadership. The essence of leadership is a test, amandate from God and man, and influencing teamworks, so a leadermust show an exemplary, inspiration, actuating, and humanizing.The targets of leadership are to build affection, to spread virtue,and to channel the Mercy of God.
PENGARUH PENGETAHUAN PERPAJAKAN DAN PERSEPSI KEADILAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK MELALUI KEPERCAYAAN Yulianti, Ari; Kurniawan, Asep
Jurnal Riset Keuangan Dan Akuntansi Vol 5, No 1 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v5i1.1929

Abstract

PENERAPAN PROSESI PILIH ACAK PADA MODEL PEMBELAJARAN KOOPERATIF UNTUK MENINGKATKAN INTERAKSI SISWA KELAS XII SMAN 1 CITEUREUP Kurniawan, Asep
Jurnal Gemaedu Vol 1 No 4 (2016): Daftar Isi
Publisher : Gema Widyakarya bekerjasama dengan Persatuan Guru Republik Indonesia (PGRI) Daerah Khusus Ibukota Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.022 KB)

Abstract

Model Belajar kooperatif yang sering diterjemahkan sebagai belajar kelompok dilaksanakan untuk mengalihkan gaya mengajar yang teacher center menjadi student center. Peserta didik yang aktif dan guru hanya fasilitator. Antara siswa  akan terjadi aktivitas saling mendengarkan, saling bertannya, saling berbagi, saling memahami yang dapat berimplikasi kepada peningkatan pemahaman konsep. Bagi pelajar, belajar kelompok juga menambah motivasi belajar, menghilangkan kebosanan serta dapat meningkatkan komitmen belajar. Namun sayangnya hal-hal positif tersebut seringkali tidak terwujud. Seringkali anggota kelompok berbagi  dalam menyelesaikan tugas kelompok, maka mereka bekerja tanpa interaksi. Bahkan hal yang lebih buruk lagi, tugas kelompok hanya dikerjakan oleh anggota yang rajin dan dianggap pandai di antara mereka, sementara anggota lain hanya menjadi ‘macan kertas’. Harus dibuat suatu suasana  yang dapat membuat siswa memaksa dirinya sendiri dan memaksa anggota kelompoknya untuk terdorong berinteraksi dalam menyelesaikan tugas kelompok. Prosesi Pilih Acak dalam pembelajaran metode kooperatif dapat menciptakan suasana tersebut.
PENERAPAN NHT DAN MEDIA GRAFIS UNTUK MENINGKATKAN AKTIVITAS DAN HASIL BELAJAR PKn Kurniawan, Asep; Rapani, Rapani; Khair, Asmaul
Jurnal Pedagogik Vol 3, No 4 (2015): jurnal pedagogi
Publisher : Jurnal Pedagogik

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Abstract

This research purposed to increase learning result of civic education through application of  NHT model and graphic media. The kind of this research was classroom action research implemented in two cycles consisted of planning, implementation, observation, and reflection. Data collection technique used nontest and test by using observation sheet and test question. Data analysis techniques were in the form of qualitative and quantitative. The results showed that the application of NHT model and graphic media could increase activity and learning result.Penelitian bertujuan untuk meningkatkan aktivitas dan hasil belajar PKn melalui penerapan model NHT dan media grafis. Jenis penelitian ini adalah penelitian tindakan kelas yang dilaksanakan sebanyak 2 siklus terdiri dari: perencanaan, pelaksanaan, pengamatan, dan refleksi. Teknik pengumpulan data menggunakan teknik nontes dan tes dengan lembar observasi dan soal tes. Teknik analisis data kualitatif dan kuantitatif. Hasil penelitian menunjukkan bahwa penerapan model NHT dan media grafis dapat meningkatkan aktivitas dan hasil belajar.Kata kunci: aktivitas, hasil belajar, media grafis, model NHT.  
PENGARUH UKURAN PERUSAHAAN, NET PROFIT MARGIN, DEBT TO EQUITY RATIO, KEPEMILIKAN MANAJERIAL DAN REPUTASI AUDITOR TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) Yunengsih, Yuyun; Icih, Icih; Kurniawan, Asep
ACCRUALS Vol 2 No 2 (2018): Accruals Edisi September 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1088.439 KB) | DOI: 10.35310/accruals.v2i2.12

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, net profit margin, debt to equity ratio, kepemilikan manajerial, dan reputasi auditor terhadap praktik perataan laba (Income Smoothing) (studi kasus pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2011-2014). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2011 sampai 2014. Teknik pemilihan sampel menggunakan teknik purposive sampling, sehingga diperoleh sampel yang sesuai kriteria sebanyak 30 perusahaan. pengujian yang dilakukan dalam penelitian ini menggunakan uji regresi linier berganda yaitu meliputi uji statistik deskriptif, uji asumsi klasik, uji t, uji F dan koefisien determinasi (R 2 ) sedangkan untuk analisis data menggunakan program SPSS Versi 22. Hasil penelitian ini menunjukan bahwa secara parsial net profit margin, dan reputasi auditor berpengaruh positif signifikan terhadap praktik perataan laba. Sedangkan ukuran perusahaan, debt to equity ratio, dan kepemilikan manajerial tidak berpengaruh terhadap praktik perataan laba. Secara simultan ukuran perusahaan, net profit margin, debt to equity ratio, kepemilikan manajerial, dan reputasi auditor berpengaruh signifikan terhadap praktik perataan laba
PEMBELAJARAN DENGAN KECERDASAN JAMAK DI SEKOLAH Kurniawan, Asep
Al Ibtida: Jurnal Pendidikan Guru MI Vol 2, No 2 (2015)
Publisher : Al Ibtida: Jurnal Pendidikan Guru MI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.805 KB)

Abstract

Traditional assumption, which has been adopted in education, will be difficult to produce highly qualified graduates. A big mistake if student achievement is measured only by the ability of IQ in the form of mathematics and language. A great misconceptions if student achievement is only measured by the ability of IQ (Intelligence Quotient); mathematics and language. Intelligence IQ in favor of only a small portion of the learners. Intelligence is not only IQ, but also multiple intelligencies, such as Linguistic Intelligence, Logical-Mathematical Intelligence, Spatial-Visual Intelligence, Bodily-Kinesthetic Intelligence, Musical Intelligence, Interpersonal Intelligence, Intrapersonal Intelligence, Naturalist Intelligence, Existential Intelligence, and Spiritual Intelligence. It is based on the understanding of intelligence as the ability of a person to solve a real problem and in a variety of situations. In the context of learning in school, multiple intelligences actualized by empowering learners, more than one modality of learning, variation of places, which is very important, appropriateness teachers teaching style with students’ learning styles, or students’ intelligences. Learning with multiple intelligences will be able to connect the tedious learning process to a joyful learning. Students are not crammed full of material and theories. With this, however, students are faced with the reality that the material and theories can indeed they encounter in their daily lives, thereby providing the depth impression.  Key words: Pembelajaran, inovasi, kecerdasan, Jamak.
PENGARUH KEMAMPUAN PEMBELAJARAN ORGANISASI TERHADAP KOMPETENSI, TINGKAT DIVERSIFIKASI DAN KINERJA STAI SWASTA DI WILAYAH III CIREBON Kurniawan, Asep
Holistik Vol 13, No 2 (2012)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.631 KB)

Abstract

Management of STAIS in Cirebon Region III should be flexible, fast,innovative, and integrated with creative human resources. Therefore, Islamic private colleges are required to be able to adapt, develop and conduct learning through learning organization (Kogut and Zander, 1992; Henderson and Cockburn 1994). This study aimed to verify and analyze the influence of learning organization capabilities on competencies, level of diversification, and performance of Islamic private college in Cirebon Region III West Java. In order to achieve and maintain competitive advantages in a business environment that changes rapidly, the organizations must be able to increase their capacities of learning (Marquardt, 1996:15). This study used quantitative methods. Research respondents were all management team of 6 STAIS in Region III Cirebon. Respondents totaled 134 people consist of 31 leaders as population, 59 employees, and 41 lecturers as samples. Research instrument was a questionnaire. Data analysis technique was Structural Equation Modeling (SEM) with the AMOS (Analysis of Moment Structure) version 5 and SPSS version 15.0. The study results showed that there were significant influences of learning organization capability on competence of Islamic private colleges. Therefore, the research hypothesis one (H1) which stated that the ability of learning organization of STAIS effect significantly on the competences STAIS were accepted. The positive direction indicated that the increased ability of learning organization conducted by STAIS in Cirebon Region III will cause it able to increase its competences. Based on the important findings of this study, then to improve its performance, it is advisable to STAIS to improve the competence of lecturers a valuable, rare, difficult to imitate and hard to replace and increase diversification through a number of courses and interrelated courses.