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<![CDATA[Efektifitas Penerapan PP No.46 Tahun 2013 bagi UMKM terhadap Tingkat Pertumbuhan Wajib Pajak dan Penerimaan Pajak Penghasilan pada KPP Pratama di Semarang ]]>
<![CDATA[Wahdi, Nirsetyo]]>;
<![CDATA[Suratman, Suratman]]>
<![CDATA[ Jurnal Ilmiah Aset Vol 20 No 1 (2018): Jurnal ASET Volume 20 No 1 ]]>
Publisher : <![CDATA[STIE Widya Manggala ]]>
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<![CDATA[Government, in order to facilitate and simplify taxation rules for UMKM, has issued Government Regulation No.46 of 2013, precisely valid starting from July 1, 2013. Tax in this Government Regulation is calculated from the turnover of each month by 1% and absolute. UMKM category is the taxpayer whose turnover or business circulation does not exceed 4.8 billion rupiahs per year. The purpose of this study is to determine the extent of the taxpayer growth and the income tax revenuefor eighteen months before and after the application of Government Regulation No.46 of 2013, in Tax ServiceOffice Pratama Semarang and UMKM which is benefited from the enactment of Government Regulation No. 46 of 2013. This studywas conducted by using descriptive method. The data used were secondary data obtained from several sources, the most important were derived from KPP Pratama Semarang. Data analysis used SPSS19. The results of the study show that there are significant differences towards the growth of the number of taxpayers and income tax revenue in KPP Pratama Semarang. After the application of Government Regulation No. 46 of 2013, the growth of the number of UMKM taxpayers increased in early 2014. The results show that the average amount of income tax revenue after the application of Government RegulationNo. 46 of 2013 is higher than the implementation of the regulation before. While UMKM which is benefited from the enactment of Government Regulation No. 46 of 2013, i.e the tax is imposed on the basis of 1% rate of turnover and absolute. If UMKMhas profit rate of more than 8%, soGovernment Regulation No. 46 of 2013 is more profitable because the tax paid is lower, compared to the rate of General Income Tax. But if the profit rate of UMKM is lower than 8%, the tax paid will be higher compared to the general rate. The tax amount will be the same either using rate ofGovernment RegulationNo. 46 of 2013 or the general rate when the profit rate is 8%. The newly established and unprofitable UMKM feels that the enactment of 1% tax from turnover through Government Regulation No.46 is unfair, because UMKM feel that they have not got the benefit but they have been taxed.]]>
<![CDATA[PENDAMPINGAN PENYUSUNAN APLIKASI LAPORAN KEUANGAN MASJID YANG AKUNTABEL SESUAI PSAK 45 ]]>
<![CDATA[Suratman, Suratman]]>;
<![CDATA[Yulianti, Yulianti]]>;
<![CDATA[Wahdi, Nirsetyo]]>
<![CDATA[ JMM (Jurnal Masyarakat Mandiri) Vol. 3, No. 2: Desember 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Mataram ]]>
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DOI: 10.31764/jmm.v0i0.1158
<![CDATA[Abstrak: Tujuan dalam pengabdian ini untuk merancang Aplikasi Laporan Keuangan Masjid sesuai dengan Standart Akuntansi Keuangan (PSAK-45) agar laporan keungan tersebut dapat dipertanggungjawabkan ada akuntabel kepada umat yang menginfaqkan sebagain hartanya ke masjid tersebut. Hal tersebut sebagai salah satu pertanggungjawaban ke padada masyarakat pemberi infaq. Tetapi selain itu pengurus masjid juga harus membuat laporan keuangan yang nantinya akan dilaporkan kepada takmir masjid dan kepada semua pengelola tersebut, sehingga harapannya laporan keuangan tersebut dapat disusun secara transparan sehingga tidak ada kecurigaan dari pihak manapun dan lebih-lebih sebagai pertanggungjawaban kepada Allah SWT. Dalam penyusunan laporan laporan akuntansi untuk entitas nirlaba telah diatur dalam Pedoman Standar Akuntansi Keuangan (PSAK-45) yang telah disusun oleh Ikatan Akuntan Indonesia (IAI) sebagai penyusun stantar laporan akuntansi, agar laporan keungan tersebut dapat dipertanggungjawabkan kepada masyarakat dan dapat di baca oleh pihak-pihak yang berkepentingan terhadap laporan keuangan tersebut. Kegiatan ini dilaksanakan dalam bentuk penyuluhan dan pendampingan pembuatan laporan keuangan masjid dengan aplikasi laporan keuangan yang sistematis dengan menggunakan program Microsoft Excel. Dari hasil evaluasi yang telah dailakukan bahwa hasil dari kegiatan ini sudah mampu meningkatan pemahaman dan ketrampilan dalam menyusun laporan keuangan masjid yaitu berupa Laporan Posisi Keuangan, Laporan Aktivitas, Laporan Arus Kas, dan laporan Perubahan Ekuitas.Kata Kunci: Laporan Akuntansi; Akuntabilitas; Keuangan Masjid; PSAK45 Abstract: The purpose of this dedication is to design the Mosque Financial Report Application in accordance with the Financial Accounting Standards (PSAK-45) so that the financial report can be held accountable to the people who make a part of their wealth available to the mosque. This is one of the responsibilities given to the community giving infaq. But besides that the mosque management must also make financial reports that will later be reported to the mosque takmir and to all the managers, so that the financial statements can be arranged transparently so that there is no suspicion from any party and moreover as an accountability to Allah SWT. In preparing the accounting reports for non-profit entities, it has been regulated in the Financial Accounting Standards Guidelines (PSAK-45) that have been prepared by the Indonesian Institute of Accountants (IAI) as a compiler of accounting reports, so that the financial statements can be accountable to the public and can be read by parties parties with an interest in the financial statements. This activity was carried out in the form of outreach and assistance in making mosque financial reports with the systematic application of financial reports using the Microsoft Excel program. From the evaluation results that have been carried out that the results of this activity have been able to increase understanding and skills in preparing the mosque's financial statements in the form of Financial Position Reports, Activity Reports, Cash Flow Statements, and Equity Change reports.Keywords: Accounting Reports; Accountability; Mosque Finance; PSAK45.]]>
<![CDATA[Dampak Motivasi Kewirausahaan Sosial Terhadap Pemberdayaan Perempuan dan Pengentasan Kemiskinan ]]>
<![CDATA[Endang Rusdianti]]>;
<![CDATA[Sri Purwantini]]>;
<![CDATA[Nirsetyo Wahdi]]>
<![CDATA[ Jurnal Sosial Soedirman Vol 3 No 2 (2019): PEMBERDAYAAN EKONOMI DAN PENDIDIKAN ]]>
Publisher : <![CDATA[Fakultas Ilmu Sosial and Ilmu Politik Universitas Jenderal Soedirman ]]>
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DOI: 10.20884/juss.v3i2.2300
<![CDATA[Fenomena yang ada dari kondisi kemiskinan masyarakat menunjukkan masih kurang maksimalnya program pengintegrasian perempuan dalam pembangunan di Kabupaten Semarang . oleh karena itu penelitian bertujuan untuk membangun sebuah model pengentasan kemiskinan dengan menggunakan variable pemberdayaan perempuan, kewirausahaan sosial dan motivasi. Penelitian ini dilakukan di Kecamatan Ungaran Timur Kab Semarang, dengan menggunakan sampel sebanyak 39 orang yang dipilih dengan metode purposive sampling. Teknik analisis data dilakukan dengan menggunakan persamaan structural /SEM yang diolah dengan bantuan smartpls versi 2.0. Hasil penelitian menunjukkan bahwa motivasi berpengaruh terhadap kewirausahaan sosial, kewirausahaan sosial berpengaruh terhadap pemberdayaan perempuan, kewirausahaan sosial berpengaruh terhadap pengentasan kemiskinan ,pemberdayaan perempuan berpengaruh terhadap pengentasan kemiskinan dan variable pemberdayaan perempuan terbukti memediasi pengaruh kewirausahaan sosial terhadap pengentasan kemiskinan.]]>
<![CDATA[MODEL PREDIKSI ARUS KAS MASA DEPAN PADA EMITEN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Yulianti Yulianti]]>;
<![CDATA[Nirsetyo Wahdi]]>;
<![CDATA[Saifudin Saifudin]]>
<![CDATA[ Jurnal Dinamika Sosial Budaya Vol 17, No 2 (2015): Desember ]]>
Publisher : <![CDATA[Universitas Semarang ]]>
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DOI: 10.26623/jdsb.v17i2.496
<![CDATA[Penelitian ini bertujuan untuk memprediksi arus kas masa depan melalui kemampuan laba bersih, arus kas, perubahan piutang dan perubahan hutang. Penelitian ini menggunakan komponen laba bersih, arus kas, perubahan piutang dan perubahan hutang sebagai variabel independen dan arus kas masa depan sebagai variabel dependen.Penelitian ini meggunakan model regresi linier barganda untuk menguji kemampuan laba bersih, arus kas, perubahan piutang dan perubahan hutang dalam memprediksi arus kas masa depan. Jenis data yang digunakan adalah data sekunder dari perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia selama periode 2008-2012. Pengambilan sampel dilakukan secara purposive sampling dengan jumlah sampel 50 perusahaan.Hasil penelitian ini menunjukkan bahwa laba bersih dan arus kas berpengaruh signifikan terhadap arus kas di masa depan, hasil ini sesuai dengan penelitian yang dilakukan oleh Dahler dan Febriyanto (2006). Variabel perubahan piutang dan perubahan hutang tidak berpengaruh signifikan terhadap arus kas di masa depan, hasil ini sesuai dengan penelitian yang dilakukan oleh Triyono (2011).]]>
<![CDATA[Efektifitas Penerapan PP No.46 Tahun 2013 bagi UMKM terhadap Tingkat Pertumbuhan Wajib Pajak dan Penerimaan Pajak Penghasilan pada KPP Pratama di Semarang ]]>
<![CDATA[Nirsetyo Wahdi]]>;
<![CDATA[Suratman Suratman]]>
<![CDATA[ Jurnal Ilmiah Aset Vol 20 No 1 (2018): Jurnal ASET Volume 20 No 1 ]]>
Publisher : <![CDATA[STIE Widya Manggala ]]>
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<![CDATA[Government, in order to facilitate and simplify taxation rules for UMKM, has issued Government Regulation No.46 of 2013, precisely valid starting from July 1, 2013. Tax in this Government Regulation is calculated from the turnover of each month by 1% and absolute. UMKM category is the taxpayer whose turnover or business circulation does not exceed 4.8 billion rupiahs per year. The purpose of this study is to determine the extent of the taxpayer growth and the income tax revenuefor eighteen months before and after the application of Government Regulation No.46 of 2013, in Tax ServiceOffice Pratama Semarang and UMKM which is benefited from the enactment of Government Regulation No. 46 of 2013. This studywas conducted by using descriptive method. The data used were secondary data obtained from several sources, the most important were derived from KPP Pratama Semarang. Data analysis used SPSS19. The results of the study show that there are significant differences towards the growth of the number of taxpayers and income tax revenue in KPP Pratama Semarang. After the application of Government Regulation No. 46 of 2013, the growth of the number of UMKM taxpayers increased in early 2014. The results show that the average amount of income tax revenue after the application of Government RegulationNo. 46 of 2013 is higher than the implementation of the regulation before. While UMKM which is benefited from the enactment of Government Regulation No. 46 of 2013, i.e the tax is imposed on the basis of 1% rate of turnover and absolute. If UMKMhas profit rate of more than 8%, soGovernment Regulation No. 46 of 2013 is more profitable because the tax paid is lower, compared to the rate of General Income Tax. But if the profit rate of UMKM is lower than 8%, the tax paid will be higher compared to the general rate. The tax amount will be the same either using rate ofGovernment RegulationNo. 46 of 2013 or the general rate when the profit rate is 8%. The newly established and unprofitable UMKM feels that the enactment of 1% tax from turnover through Government Regulation No.46 is unfair, because UMKM feel that they have not got the benefit but they have been taxed.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU KEPATUHAN WAJIB PAJAK BADAN DI KOTA SEMARANG ]]>
<![CDATA[Wawan Setiawan]]>;
<![CDATA[Nirsetyo Wahdi]]>;
<![CDATA[Willyanto Kartiko Kusumo]]>
<![CDATA[ Solusi Vol 17, No 4 (2019) ]]>
Publisher : <![CDATA[Universitas Semarang ]]>
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DOI: 10.26623/slsi.v17i4.1783
<![CDATA[AbstrakTujuan dalam penelitian ini adalah untuk memberikan bukti empiris tentang Faktor-Faktor Yang Mempengaruhi Perilaku Kepatuhan Wajib Pajak Badan Di Kota Semarang. Populasi dan Sampel dalam penelitian ini adalah Wajib Pajak Badan yang terdaftar di kota Semarang. Wajib Pajak Badan dapat berupa Perseroan Terbatas (PT), Perusahaan Komanditer (CV), yayasan, ataupun organisasi lainnya yang pengelolaan perpajakannya diwakili oleh beberapa orang staf akuntansi dan perpajakan. Untuk menguji hipotesis dalam penelitian ini menggunakan analisis regresi logistik (Logistic Regression) karena variabel dependen dalam penelitian ini merupakan variabel dummy. Hasil yang diperoleh dalam penelitian ini adalah : Keadilan Umum / General Fairness tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Badan, Timbal Balik Pemerintah berpengaruh signifikan dan positif terhadap Kepatuhan Wajib Pajak Badan, Struktur Tarif Pajak berpengaruh signifikan dan positif terhadap Kepatuhan Wajib Pajak Badan, Ketentuan-ketentuan Khusus berpengaruh signifikan dan positif terhadap Kepatuhan Wajib Pajak Badan.Kata Kunci : Keadilan secara umum, Timbal Balik Pemerintah, Kepatuhan Wajib Pajak.]]>
<![CDATA[TELISIK DETERMINAN NILAI PERUSAHAAN ]]>
<![CDATA[Nur Rokhim]]>;
<![CDATA[Nirsetyo Wahdi]]>;
<![CDATA[Aprih Santoso]]>
<![CDATA[ BBM (Buletin Bisnis & Manajemen) Vol 6, No 2 (2020): Volume 6, No. 02, 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi YPPI Rembang ]]>
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DOI: 10.47686/bbm.v6i2.300
<![CDATA[The purpose of this study was to examine the effect of the variable profitability (ROA), dividend policy (DPR), solvency (DER), and company size (SIZE) on firm value (Prince to Book Value). This study uses data obtained from the annual financial statements of Manufacturing Companies listed on the Indonesia Stock Exchange in 2015-2017. The population in this research is all manufacturing companies registered in Indonesia Stock Exchange in 2015-2017 as many as 99 companies. In the purposive sampling stage, the number of samples that were suitable for use were 28 Manufacturing Companies. The data analysis method is multiple linear regression. Hypothesis testing uses t-tests to partially test variables, and F-tests. The analysis shows that profitability (ROA), dividend policy (DPR), solvency (DER) and company size (PBV) affect the firm value (PBV). Then the results of the regression analysis detected profitability (ROA), dividend policy (DPR), solvency (DER) and company size (PBV) showed an effect on firm value (PBV) of 54.8%, the remaining 45.2% influenced by other factors. ]]>
<![CDATA[Komunikasi sebagai Dasar Optimalisasi Kinerja Karyawan ]]>
<![CDATA[Aprih Santoso]]>;
<![CDATA[Nirsetyo Wahdi]]>
<![CDATA[ JUDICIOUS Vol 3 No 2 (2022): Judicious ]]>
Publisher : <![CDATA[Neolectura ]]>
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DOI: 10.37010/jdc.v3i2.1011
<![CDATA[The study's objective was to investigate how communication affects telemarketing staff members at the Bank Sinar Mas Semarang Branch's performance, with work motivation serving as the mediating variable. The research population included all telemarketing employees of Bank SinarMas Semarang Branch, totaling 66 employees. The number of samples is 66 people. The sample selection method is census. The collected data were analyzed using AMOS-25. The study's findings utilizing the AMOS-25 method demonstrate that communication at Bank Sinar Mas Telemarketing Employees, Semarang Branch, has a favorable and significant impact on employee performance. Work motivation can be a mediating variable for communication's impact on Semarang Branch of Bank Sinar Mas Telemarketing Employees' performance.]]>
<![CDATA[Dampak Motivasi Kewirausahaan Sosial Terhadap Pemberdayaan Perempuan dan Pengentasan Kemiskinan ]]>
<![CDATA[Endang Rusdianti]]>;
<![CDATA[Sri Purwantini]]>;
<![CDATA[Nirsetyo Wahdi]]>
<![CDATA[ JUSS (Jurnal Sosial Soedirman) Vol 3 No 2 (2019): JUSS (Jurnal Sosial Soedirman) ]]>
Publisher : <![CDATA[Fakultas Ilmu Sosial and Ilmu Politik Universitas Jenderal Soedirman ]]>
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DOI: 10.20884/juss.v3i2.2300
<![CDATA[Fenomena yang ada dari kondisi kemiskinan masyarakat menunjukkan masih kurang maksimalnya program pengintegrasian perempuan dalam pembangunan di Kabupaten Semarang . oleh karena itu penelitian bertujuan untuk membangun sebuah model pengentasan kemiskinan dengan menggunakan variable pemberdayaan perempuan, kewirausahaan sosial dan motivasi. Penelitian ini dilakukan di Kecamatan Ungaran Timur Kab Semarang, dengan menggunakan sampel sebanyak 39 orang yang dipilih dengan metode purposive sampling. Teknik analisis data dilakukan dengan menggunakan persamaan structural /SEM yang diolah dengan bantuan smartpls versi 2.0. Hasil penelitian menunjukkan bahwa motivasi berpengaruh terhadap kewirausahaan sosial, kewirausahaan sosial berpengaruh terhadap pemberdayaan perempuan, kewirausahaan sosial berpengaruh terhadap pengentasan kemiskinan ,pemberdayaan perempuan berpengaruh terhadap pengentasan kemiskinan dan variable pemberdayaan perempuan terbukti memediasi pengaruh kewirausahaan sosial terhadap pengentasan kemiskinan.]]>
<![CDATA[Analysis of the Determining Factors of Taxpayer's Interest in Using E-Filing ]]>
<![CDATA[Wahdi, Nirsetyo]]>;
<![CDATA[Utari, Vika Marselisna]]>;
<![CDATA[Santoso, Aprih]]>
<![CDATA[ Indonesian Journal of Islamic Economics and Finance Vol 2 No 2 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Sunan Giri Ponorogo ]]>
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DOI: 10.37680/ijief.v2i2.1835
<![CDATA[The modernization of the tax administration system includes self-registration as a taxpayer through e-registration, filling out electronic tax returns through e-SPT, making tax payment codes through e-billing, filling out tax invoices through e-Faktur, and electronic tax reporting through e-filing. . This study aims to determine the factors that influence the intention of taxpayers in using e-filing at the Semarang City Pratama Tax Service Office. The sampling technique used was convenience sampling. This study's sample number was 150 individual taxpayers registered at the KPP Pratama Semarang City. It is collecting data using a questionnaire. The method of analysis in this study is multiple linear regression analysis, calculated using SPSS 23. The results of this study indicate that perceived usefulness, perceived convenience, attitudes, subjective norms, behavioral control, and volunteerism do not affect taxpayers' intention to use e-filing. The perception of understanding, security, and confidentiality affect taxpayers' intention to use e-filing. The suggestions are: 1. It is expected to conduct counseling or socialization of taxpayers who have not used e-filing so that taxpayer knowledge about e-filing can increase. 2. It is expected to improve the security and confidentiality of the data of taxpayers who have used e-filing. It is expected to conduct counseling or socialization of taxpayers who have not used e-filing so that taxpayer knowledge about e-filing can increase. 2. It is expected to improve the security and confidentiality of the data of taxpayers who have used e-filing. It is expected to conduct counseling or socialization of taxpayers who have not used e-filing so that taxpayer knowledge about e-filing can increase. 2. It is expected to improve the security and confidentiality of the data of taxpayers who have used e-filing.]]>
