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All Journal Jurnal Dedikasi Jurnal Paradigma Ekonomika Fakultas Ekonomi AKRUAL: Jurnal Akuntansi Management and Economics Journal (MEC-J) Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Ilmiah Ecobuss Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Analisa Akuntansi dan Perpajakan Eksis: Jurnal Riset Ekonomi dan Bisnis J-Dinamika: Jurnal Pengabdian Kepada Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Journal of Indonesian Economic Research
Risnaningsih Risnaningsih
Universitas Tribhuwana Tunggadewi
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Dampak Dwelling Time Terhadap Kegiatan Impor Di KPPBC TMP Tanjung Perak Jawa Timur Risnaningsih Risnaningsih; Evania Ristanti Liwu
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 18, No 2 (2022): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v18i2.2102

Abstract

The purpose of the research is to directly determine the effect of dwelling time on import activities in import tax receipts at the Tanjung Perak Middle Type Customs and Excise Supervision and Service Office in East Java province. In this research, the method used is descriptive quantitative, while in determining the sample to be carried out is to use total sampling so that the sample in this research will be obtained with 5 years of observation data. The data in this study uses reports on dwelling time and import tax receipts for the 2016–2020 period. In this research, the data analysis technique used is multiple linear regression analysis. The results found in the research are that dwelling time has a significant effect on import activities on import tax receipts at KPPBC Type Madya Customs Tanjung Perak with a value of t = 7.529, meaning that the more effective dwelling time will determine the increase in import activities so as to increase the revenue side of import taxes. It can be said that time dwelling can directly have an impact on the level of fluency in carrying out trade globally, which is more specifically on imports, therefore to be able to maximize the level of import tax revenue, it can be classified into several parts, including taxes in the context of imports and import duty.
Analisis Kebermanfaatan Dan Kemudahan Wajib Pajak Pada Dosen Tetap Universitas Tribhuwana Tunggadewi Malang Dalam Penggunaan e-filling Sebagai Sistem Pelaporan SPT Tahunan Secara Elektronik Risnaningsih Risnaningsih; Hendrik Suhendri; Lutfiyanto Lutfiyanto
JEMAP Vol 5, No 2: Oktober 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i2.4752

Abstract

The purpose of this study was to find out how taxpayers respond to the usefulness and convenience of e-filling as an annual tax return reporting system. The object of this research is a permanent lecturer at Tribhuwana Tunggadewi University. The method used in this research is descriptive qualitative. The sampling technique used the Slovin formula and obtained 36 respondents. Collecting data in this study through questionnaires and interviews. The data analysis used in this study used descriptive analysis using percentages. The results show that for the usefulness of e-filling, e-filling is categorized as very useful with a percentage of 88% and for ease of e-filling, e-filling is also categorized as easy with a percentage of 84%. Which is corroborated by the interview results.
Analisis Penerapan Pajak E-Commerce Sebagai Upaya Ekstensifikasi Pajak Guna Meningkatkan Pendapatan Negara Nurul Mahmudah; Risnaningsih Risnaningsih; Hari Purnomo
Ecobuss Vol 11 No 1 (2023): Jurnal Ilmiah Ecobuss Volume 11, Nomor 1, Maret 2023
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v11i1.1165

Abstract

ABSTRACT This research was created with purpose to decipher more intensively about the study of e-commerce tax. The extension of tax scope in commercial sector including e-commerce was implemented for increasing revenue of the states. This study become important topic to discuss based on the fact of majority of people are inseparable from internet for doing daily activities including finished goods and services transaction. Because of that rapid development can be a chance to increase state revenue from tax imposition and management to that sector. For methods which applied in this research will use qualitative and descriptive approach. Qualitative menas the researcher will observe the object that become the main focus of the research directly. After that the result of observation will be described in some sentences that already arranged in a such way for explaining and discuss the research object more clearly. Next for gathering the data, researchers use both of type data consist of primary and secondary data. For primary, researcher obtained by interviewing some source persons. Meanwhile for secondary data, researchers gather them from any kind of competent books. Then from the processing and explaining of gathered data will enter to the analyzing stage. This analyzing activty involve some aspects for example : calculating the estimation of tax quantity that can be obtained by state from e-commerce and study furthermore about any kind of facts from primary and secondary data for doing mix and match become whole explaination. From those systematics analysis, researchers able to get into conclusion. In general, this research shows that tax imposition for e-commerce sector as an effort to increase state revenues can be held by 3 phases, they are : preparation phase, execution phase, and evaluation phase. Beside that for maintaining the management of e-commerce tax thus Directorate General of Taxation as the tax management authorized institution needs to w cooperate with the Center for Financial Transaction Reporting and Analysis (PPATK) and the Ministry of Communications and Information Technology. Keywords: e-commerce, extensification tax state revenue
THE IMPACT OF THE INCREASE IN FUEL ON THE INCOME OF SMEs IN KARANGBESUKI KELURAHAN MALANG Risnaningsih Risnaningsih; Dyah Agustin Widhi Yanti; Poopy Indrihastuti; Agus Kusnanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i3.8942

Abstract

Micro, small and medium enterprises (MSMEs) are one of the business fields that can develop and be consistent in the national economy. Micro, small and medium enterprises (MSMEs) are a good platform for job creation and can absorb a large number of workers, especially during a crisis, as well as in terms of their contribution to the formation of regional output growth. The aim of this research is to examine the impact of rising fuel prices on the income of micro, small and medium enterprises (MSMEs) in Karangbesuki Malang. In this study using quantitative methods, namely analyzing and interpreting the relationship between variables through accurate and up-to-date data according to the problems in this study using simple linear regression analysis. that the increase in fuel prices resulted in a corresponding increase in the prices of goods and services, hampered the public production process due to rising prices, as well as decreased public purchasing power and inflation. Thus, the increase in fuel prices will have a negative impact on the economy of the wider community. This has been proven in this study, where the results of the analysis of the research data (t test) show that the sig t value is smaller than the specified significance value (0.017
PERTUMBUHAN EKONOMI, MORALITAS DAN KESADARAN PEMERINTAH DAERAH TERHADAP KELEMAHAN PENGENDALIAN INTERNAL SETELAH MASA PANDEMI COVID-19 SEMALANG RAYA Risnaningsih, Risnaningsih; Ekasari, Luh Dina; Widhi Yanti, Dyah Agustin; A. Ambu, Debi Jiara
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.6135

Abstract

The goal of this analysis is to determine how changes in monetary growth, moral standards, and local government awareness affect weaknesses in internal regulation during the coronavirus. This investigation uses quantitative information. Financial progress, moral character, and acquaintance with local governance are the subjects of this assessment. Meetings, documentation, perception, and using polls were used to aid in the information collection process. Utilising several straight relapse tests, information research was accomplished. The study's findings indicate that the lack of interior control during the coronavirus pandemic is not primarily influenced by financial development, profound quality, or territorial government awareness
Pemberdayaan Produk Pangan Lokal Nutrient-Density untuk Ketahanan Pangan dan Ekonomi Keluarga di Desa Sukodadi, Malang Suhendri, Hendrik; Ardiyani, Vita Maryah; Risnaningsih, Risnaningsih; DI Ventiyaningsih, Agustiana; Arifin, Zainol; Sulistyowati, Yayuk
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 9 No 3 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/j-dinamika.v9i3.5330

Abstract

Tujuan kegiatan Pengabdian Masyarakat Tematik (PMT) ini adalah memberikan keterampilan pengolahan produk bergizi, wawasan pemasaran digital, dan penyusunan laporan keuangan standar EMKM kepada ibu-ibu kader PKK dan pokja kelompok tani di Desa Sukodadi, Wagir, Malang. Luaran yang diharapkan adalah produk inovatif berupa soft cookies dengan substitusi buah dan kulit jeruk, serta jurnal pengabdian masyarakat terakreditasi. Metode yang digunakan meliputi ceramah, tanya jawab, demo, dan praktik. Kegiatan ini mendukung tema "ketahanan pangan dan energi terbarukan berbasis kerakyatan" Universitas Tribhuwana Tunggadewi Malang serta tujuan pembangunan berkelanjutan. Hasil kegiatan menunjukkan manfaat yang signifikan bagi masyarakat sasaran dalam transfer pengetahuan dan teknologi. Mayoritas peserta, berdasarkan kuesioner yang diisi sebelum kegiatan dimulai, menunjukkan minat kuat untuk berwirausaha dalam pembuatan dan pengolahan soft cookies berbahan dasar jeruk. Namun, beberapa dari mereka masih belum memahami kandungan gizi dan manfaat jeruk dalam produk tersebut. Selain itu, peserta menyadari pentingnya pemasaran digital sebagai alat promosi yang efektif serta memahami pentingnya laporan keuangan standar EMKM untuk menarik minat kreditur dan pengguna laporan lainnya.
Analisis fasilitas tarif pajak penghasilan terutang ditinjau dari penghasilan bruto Wikardojo, Soko; Mukoffi, Ahmad; Risnaningsih, Risnaningsih; Lero Kaka, Adelsiana
Jurnal Paradigma Ekonomika Vol. 16 No. 3 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i3.14187

Abstract

National development is a sustainable development related to the whole life of society, nation, and state. National development is supported by several supporting aspects, one of which is tax revenue. This research aims to find out the facility of income tax rate payable in terms of gross income. The type of research used in this research is Interpretive Qualitative data. This Study uses data collection techniques, namely interview techniques, documentation, and observation. The types of data used in this stud are primary data and secondary data. The data analysis technique used is the descriptive analysis technique. The government issued tax law number 36 of 2008 by providing an incentive for tax reduction facilities for taxpayers, as stated in article 31E. The research results show that KPRI Universitas Brawijaya Malang has implemented Article 31E of the PPh Law Number 36 of 2008.
PENGARUH PENYULUHAN PAJAK, KUALITAS PELAYANAN PAJAK, DAN TINGKAT KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Risnaningsih, Risnaningsih; Widhi Yanti, Dyah Agustin; Tamur, Yunita Dewi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 1 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i1.4746

Abstract

Perpajakan merupakan salah satu unsur penting dalam aktivitas perekonomian Indonesia. Karena pajak merupakan sumber pendapatan terbesar Negara Indonesia. Pembangunan dan upaya penyejahteraan masyarakat sangat tergantung pada perpajakan. Pajak adalah kontribusi Wajib Pajak kepada Negara yang terutang oleh Orang Pribadi atau Badan yang sifatnya dapat dipaksakan dan dipungut berdasarkan Undang-Undang, serta tidak mendapat imbalan secara langsung dan digunakan untuk keperluan Negara bagi sebesar-besarnya kemakmuran rakyat. Permasalahan yang dapat diangkat dalam penelitian ini adalah apakah penyuluhan pajak berpengaruh terhadap kepatuhan wajib pajak orang pribadi di KPP Batu Malang. Sedangkan tujuan dari dilaksanakannya penelitian ini ialah untuk mengetahui apakah penyuluhan pajak berpengaruh terhadap kepatuhan wajib pajak orang pribadi di KPP Batu Malang. Populasi pada penelitian ini adalah seluruh wajib pajak yang ada di Kota Batu Malang, sedangkan sampel pada penelitian berpedoman pada beberapa karakteristik yang telah di tentukan oleh peneliti. Hasil penelitian menunjukan bahwa penyuluhan pajak berpengaruh signifikan terhadap kepatuhan wajib pajak.
Dampak Biaya Produksi, Harga Jual, dan Volume Penjualan Terhadap Laba Bersih pada Perusahaan Farmasi Risnaningsih, Risnaningsih; Putri, Sri Andika; Wea, Yasintha Estefan
Journal of Indonesian Economic Research Vol. 1 No. 1 (2023)
Publisher : Yayasan Lentera Avanya Nagari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61105/jier.v1i1.29

Abstract

The purpose of this study is to partially and simultaneously explore the significant impacts of production costs, selling prices and sales volumes on the net profits of pharmaceutical companies listed on the Indonesian Stock Exchange for the period 2020-2022. This study is a quantitative study using an associative approach. The study population is all pharmaceutical companies listed on the Indonesian Stock Exchange. The sample for this study was 10 pharmaceutical companies listed on the Indonesia Stock Exchange, selected according to prescribed sampling criteria. The method used to determine the sample is target sampling. The data analysis techniques used in this study are multiple regression analysis, classical acceptance testing, and hypothesis testing. As a result, we found that production costs have a partial negative and significant impact on net profit, while sales price and sales volume have a partial positive and significant impact on net profit. At the same time, production costs, selling prices and sales volume have a large positive impact on net profit. Tujuan dari penelitian ini adalah untuk menguji secara parsial dan simultan pengaruh signifikan biaya produksi, harga jual, dan volume penjualan terhadap laba bersih pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan pendekatan asosiatif. Populasi dalam penelitian ini adalah semua perusahaan farmasi yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini yaitu 10 perusahaan farmasi yang terdaftar di BEI yang dipilih sesuai dengan kriteria pengambilan sampel yang telah ditentukan. Metode yang digunakan untuk menentukan sampel yaitu Purposive Sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda, uji asumsi klasik, dan pengujian hipotesis. Hasil penelitian menunjukan bahwa biaya produksi secara parsial berpengaruh negatif dan signifikan terhadap laba bersih sedangkan harga jual dan volume penjualan secara parsial berpengaruh positif dan signifikan terhadap laba bersih. Secara simultan biaya produksi, harga jual, dan volume penjualan berpengaruh positif dan signifikan terhadap laba bersih.
Internal Control System, Internal Audit, and Good Corporate Governance to Produce Quality Financial Reports in Banking Companies Risnaningsih Risnaningsih; Yustina Elisabeth Elfrida
AKRUAL: JURNAL AKUNTANSI Vol 17 No 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n2.p321-329

Abstract

Introduction/Main Objectives: The purpose of this study is to determine the influence of the internal control system, internal audit, and good corporate governance on the quality of financial statements in banking companies listed on the IDX partially and simultaneously. Methods: The research was conducted based on quantitative methods. The determination of this research sample uses the purposive sampling method so that a research sample of 8 banking companies registered on the IDX was obtained. The data of this study uses the financial statements of banking companies for the 2019-2023 period. The data analysis method used is multiple linear regression. Results/Findings: The results of the study prove that the internal control system has a significant effect on the quality of financial statements with t count = 4,726, internal audit has a significant effect on the quality of financial statements with t count = 3,970 and good corporate governance has a significant effect on the quality of financial statements with t count = 4,487. The results of the joint internal control system, internal audit, and good corporate governance have a significant effect on the quality of financial statements in banking companies listed on the IDX with a value of F count (13,605). Conclusions: The importance of quality financial reports lies in helping stakeholders in making economic decisions.
Co-Authors A. Ambu, Debi Jiara Abul Bahri, Abul Agus Kusnanto Ahmad Mukhoffi, Ahmad Ahmad Mukoffi, Ahmad Ardiyani, Vita Maryah DI Ventiyaningsih, Agustiana Domianus Al Imanuel Metkono, Domianus Dyah Agustin Widhi Yanti Ekasari, Luh Dina Evania Ristanti Liwu Hari Purnomo Hendrik Suhendri Hendrik Suhendri, Hendrik Lero Kaka, Adelsiana Lutfiyanto Lutfiyanto Maria Kurniawati Jani Norman Duma Sitinjak Nur Ida Iriani Nurul Mahmudah Poopy Indrihastuti Sjheny Tanuwijaya, Sjheny Sri Andika Putri Tamur, Yunita Dewi Wea, Yasintha Estefan Widhi Yanti, Dyah Agustin Wikardojo, Soko Yayuk Sulistyowati Yustina Elisabeth Elfrida Zainol Arifin Zainol Arifin