Article Per Year (5 Year)
p-Index From 2020 - 2025
0.882
P-Index
This Author published in this journals
All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal of Applied Accounting And Business (JAAB)
AYUNINGRUM, NIKEN
Unknown Affiliation
Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Mechanical Engineering Public Health

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Design Of Simulation Application System For Corporate Income Tax Meilano, Rezagi; Saputra, Ferdyan Wana; Ayuningrum, Niken; Handoko, Dedi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.782

Abstract

The design of the corporate income tax simulation application system aims to provide an effective and efficient tool for companies in calculating income tax liabilities in accordance with applicable tax regulations. The research method used is to start identifying problems through literature studies related to corporate taxes and interviews with users. Then analyze the needs related to the required features, security, performance and ease of use. The development system used is the waterfall model method. The waterfall  model method is one of the software development models in the SDLC (Sequencial Development Life Cycle) model. Waterfall  models are often also called linear sequence models or classic life flows. Key features developed include an intuitive user interface, flexibility in handling companies of various sizes, and strict data security to protect sensitive financial information. With a comprehensive design and focusing on user needs, this application is expected to be a reliable solution in supporting corporate income tax management.
Design Of Simulation Application System For Corporate Income Tax Meilano, Rezagi; Saputra, Ferdyan Wana; Ayuningrum, Niken; Handoko, Dedi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.782

Abstract

The design of the corporate income tax simulation application system aims to provide an effective and efficient tool for companies in calculating income tax liabilities in accordance with applicable tax regulations. The research method used is to start identifying problems through literature studies related to corporate taxes and interviews with users. Then analyze the needs related to the required features, security, performance and ease of use. The development system used is the waterfall model method. The waterfall  model method is one of the software development models in the SDLC (Sequencial Development Life Cycle) model. Waterfall  models are often also called linear sequence models or classic life flows. Key features developed include an intuitive user interface, flexibility in handling companies of various sizes, and strict data security to protect sensitive financial information. With a comprehensive design and focusing on user needs, this application is expected to be a reliable solution in supporting corporate income tax management.
Penyusunan Anggaran Komprehensif Pada UMKM Rempeyek Ilham Mumtaz Kota Jambi Ayuningrum, Niken; Saputra, Ferdyan Wana; Handoko, Dedi
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 3 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i3.4692

Abstract

Sebagai wujud pemenuhan Tri Dharma Perguruan Tinggi, Program Studi Akuntansi Perpajakan dan Bisnis Digital Politeknik Jambi bekerjasama dengan usaha mikro kecil menengah (UMKM) Rempeyek Ilham Mumtaz Kota Jambi. Program Studi Akuntansi Perpajakan dan Bisnis Digital Politeknik Jambi melakukan pelatihan penyusunan anggaran komprehensif UMKM tersebut. Pengetahuan para pelaku UMKM masih sangat terbatas terkait dengan penyusunan anggaran. Hal inilah yang mendasari Tim Pengabdian untuk melakukan pelatihan penyusunan anggaran komprehensif tersebut. Pelatihan ini terdiri tiga sesi: 1) pemberian materi tentang pengenalan jenis-jenis anggaran; 2) pemberian materi tentang penyusunan anggaran yang komprehensif; serta 3) diskusi dan tanya jawab dengan peserta pelatihan. Para peserta mendapatkan pemahaman dan pengetahuan yang lebih baik tentang penyusunan anggaran komprehensif sehingga dapat membantu para pelaku UMKM menjadi lebih mudah dalam monitoring dan evaluasi seluruh aktivitas operasional UMKM itu sendiri.
Pengaruh Penjualan Dan Beban Pajak Penghasilan Terhadap Laba Bersih Pada Perusahaan Sawit Di BEI Wardana, Bisma; Ayuningrum, Niken; Adinda, Pramesti Nurul
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i2.400

Abstract

This study aims to determine the extent of the effect of sales and income tax expenses on net income. The population of this study is palm oil companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. Based on the Purposive Sampling method, the number of research samples was 6 companies. The analysis carried out in this study is a classical assumption test, multiple linear regression test, R2 determination coefficient test, hypothesis test. The measuring instrument used for this analysis is the SPSS program. The results of this study are based on (t-test), sales have no effect on partial net profit with a sig value of 0.822 > 0.05, while income tax expense affects net profit partially with a sig value of 0.000 < 0.05. Simultaneously (test f), sales and income tax expenses affect net income with Fvalue calculated > Ftable which is 129.669 > 3.32
Analisis Perbandingan Kinerja Keuangan Rasio Car, Nim Dan Roa Bank Syariah Dan Bank Konvensional Yang Terdaftar Di Bursa Efek Indonesia Mariyam, Siti; Iqbal, Johandri; Ayuningrum, Niken
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i2.402

Abstract

This research is motivated by the phenomenon of the increasingly rapid growth of banking in Indonesia, in particular, both sharia and conventional banking. Where in general there are differences in the legal umbrella used and in the form of profit recovery. One of the factors that banks must pay attention to in order to continue to survive is the performance (financial condition) of the bank. The aim of this research is to analyze the significant differences between the financial performance of Islamic banking and conventional banking based on CAR, NIM and ROA ratios. The population in this research is sharia banks and conventional banks listed on the Indonesia Stock Exchange (BEI) for the 2022-2023 period. The sampling technique uses a purposive sampling method. The type of data analysis used in research is using quantitative data analysis techniques which only use number calculations and then draw conclusions. The testing technique used in this research uses descriptive statistical tests and independent sample tests. This research uses SPSS Version 23 statistical software. The results of this research are that there is no difference in the financial performance of Islamic banking and conventional banking based on CAR, NIM and ROA ratios
Co-Authors Dedi Handoko Ferdyan Wana Saputra Johandri Iqbal Meilano, Rezagi Pramesti Nurul Adinda Saputra, Ferdyan Wana Siti Mariyam Wardana, Bisma