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All Journal Jurnal Mirai Management Moneter : Jurnal Akuntansi dan Keuangan Aktiva : Jurnal Akuntansi dan Investasi JURNAL MAKRO MANAJEMEN Jurnal Ilmiah Akuntansi dan Finansial Indonesia Indonesian Journal of Accounting and Governance Journal of Economics, Business, and Government Challenges Jurnal Ilmu Manajemen METHONOMIX Public Corner JCA (Jurnal Cendekia Akuntansi) Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Manajemen Bisnis Kewirausahaan Sinergi: Jurnal Pengabdian Kepada Masyarakat Moneter : Jurnal Ekonomi dan Keuangan Islamic Micro Finance Journal Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Pengabdian Masyarakat Al-Fatimah Indonesian Journal of Accounting and Governance
Putri, Devi lestari Pramita
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of the Implementation of Tax Planning in Efficient Corporate Income Tax at PT. Campina Ice Cream Industry, Tbk Siti Salama Amar; Devi Lestari Pramita Putri
Journal of Economics, Business, and Government Challenges Vol 5 No 2 (2022): Journal of Economics, Business, and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v5i2.228

Abstract

The purpose of this study was to analyze the application of tax planning in corporate income tax efficiency at PT. Campina Ice Cream Industry, Tbk. in accordance with the general provisions of applicable taxation.PThis research is motivated by the development of the business world which is influenced by the provisions of tax laws and the development of companies that want their business to generate maximum corporate profits, so that the company will receive capital to improve the company's operational performance.Types of researchThis is a quantitative descriptive study. The technique used in the data collection procedure is documentation, the data is obtained from the official website of the Indonesia Stock Exchange (IDX) 1 Profit and Loss Report and Profit and Loss Report after Fiscal Reconciliation from PT Campina Ice Cream Industry, Tbk. by analyzing the data referring to the theoretical basis, reviewing the processed data and its application based on the General Provisions of Taxation for the efficiency of Corporate Income Tax (PPh).Research resultsthis can be a guidance for companies in implementing Corporate Income Tax Calculation with cost efficiency based on legality, and consistent theories so that research shows that the implementation of tax planning by PT. Campina Ice Cream Industry, Tbk. will prove to be able to streamline the tax burden. The results of the tax planning conducted by PT. Campina Ice Cream Industry, Tbk. is the burden of corporate income tax which also decreases, this cannot be said to be effective because the taxable profit of the company decreases. It is said to be effective efficient if the company's profit has increased. Tax planning can be used as a means of tax management that can support the efficiency of the company's tax burden.
Analisis Rasio Aktivitas Untuk Mengukur Kinerja Keuangan PT. Sumber Alfaria Djaya, Tbk. Ria Rachmawati; Devi Lestari Pramita Putri
PUBLIC CORNER Vol 18 No 1 (2023): Public Corner
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Wiraraja, Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/fisip.v18i1.2514

Abstract

Penelitian ini bertujuan untuk mengukur Kinerja Keuangan PT. Sumber Alfaria Djaya, Tbk dengan menggunakan Analisis Rasio Aktivitas.Yang menjadi objek penelitian ini adalah PT. Sumber Alfaria Djaya, Tbk. Adapun laporan keuangan yang digunakan yaitu dari periode 2020-2022. Dari hasil perhitungan dapat disimpilkan yaitu 1. nilai Asset Turn Over untuk analisis time series dari tahun 2020 sampai dengan tahun 2022 perusahaan berkinerja buruk karena setiap tahunnya mengalami penurunan nilai. Sedangkan untuk analisis standar perusahaan, kinerja yang buruk juga terjadi karena nilai yang mereka hasilkan belum sesuai dengan standar nilai rata-rata perusahaan sebesar 1,1 kali. 2. nilai perputaran piutang untuk analisis time series dari tahun 2020 sampai dengan tahun 2022, perusahaan mengalami kinerja yang baik karena setiap tahunnya mengalami peningkatan nilai. Sedangkan untuk analisis standar perusahaan juga berkinerja buruk pada tahun 2020 dan 2021 karena nilai yang mereka hasilkan belum sesuai dengan nilai standar rata-rata perusahaan sebesar 1,1 kali. Sedangkan kinerja tahun 2022 cukup baik karena sudah mencapai nilai standar perusahaan. 3. nilai rata- rata periode penagihan untuk analisis time series dari tahun 2020 sampai dengan tahun 2022 perusahaan telah berkinerja baik karena setiap tahunnya mengalami pengurangan pembayaran kembali kredit. Sedangkan untuk analisis standar perusahaan juga berkinerja baik pada tahun 2021 dan 2022 karena nilai yang mereka hasilkan belum melebihi ketentuan standar rata- rata perusahaan selama 60 hari. Sedangkan kinerja tahun 2020 kurang baik karena melebihi batas waktu standar perusahaan yaitu 60 hari. 4. nilai perputaran persediaan untuk analisis time series dari tahun 2020 sampai dengan tahun 2022 perusahaan telah berkinerja baik karena setiap tahunnya mengalami peningkatan nilai. Sedangkan untuk analisis standar perusahaan, kinerjanya buruk di tahun 2020 dan 2021 karena nilai yang mereka hasilkan belum sesuai dengan nilai standar rata-rata perusahaan sebesar 3,4 kali. Sedangkan kinerja tahun 2022 cukup baik karena sudah mencapai nilai standar perusahaan. 5. nilai persediaan rata-rata hari untuk analisis time series dari tahun 2020 hingga 2022 perusahaan berkinerja buruk karena setiap tahunnya mengalami penurunan nilai. Sedangkan untuk analisis standar, perusahaan mereka juga berkinerja buruk pada periode 2020 hingga 2022 karena nilai yang dihasilkan melebihi nilai standar rata-rata perusahaan selama 19 hari. 6. nilai Perputaran Modal Kerja untuk analisis time series dari tahun 2020 sampai dengan tahun 2022, kinerja perusahaan kurang baik karena setiap tahunnya mengalami penurunan nilai. Sedangkan untuk analisis standar perusahaan berkinerja baik selama periode 2020-2022 karena nilai yang dihasilkan sesuai dengan nilai standar rata-rata perusahaan sebesar 0,06 kali. 7. nilai perputaran piutang untuk analisis time series dari tahun 2020 hingga 2021 perusahaan berkinerja buruk karena pada tahun tersebut mengalami penurunan nilai. Dan untuk tahun 2022 mereka sudah berhasil meningkatkan nilainya sehingga kinerjanya di tahun 2022 bagus. Sedangkan untuk analisis standar perusahaan mereka tampil baik pada tahun 2020 dan 2022 karena nilai yang mereka hasilkan menyamai nilai standar rata-rata perusahaan sebesar 0,5 kali. Kata Kunci: Kinerja Keuangan, Rasio Aktivitas
PEMANFAATAN LIMBAH IKAN DI WILAYAH PAMEKASAN SEBAGAI ALTERNATIF TAMBAHAN GIZI TERHADAP MAKANAN KUCING Devi Lestari Pramita Putri
JURNAL SINERGI Vol. 6 No. 1 (2024): SINERGI
Publisher : FT-USNI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59134/sinergi.v6i1.650

Abstract

Capaian pengelolaan limbah ikan sisa kuliner rujak kelang sebagai sumber makanan kucing merupakan inovasi yang menarik dalam upaya mendaur ulang limbah makanan untuk kegunaan yang bermanfaat.Proses ini dimulai dengan pengumpulan limbah ikan sisa kuliner rujak kelang dari restoran atau tempat yang memproduksi makanan tersebut. Limbah tersebut kemudian diolah secara tepat sehingga dapat dijadikan pakan yang sesuai dengan kebutuhan nutrisi kucing. Melalui pemrosesan yang hati-hati dan penggunaan teknologi terkini, limbah ikan tersebut diubah menjadi sumber asupan makanan yang berkualitas untuk kucing. Hasil dari pengelolaan limbah ini telah terbukti memberikan hasil yang memuaskan, baik dari segi nutrisi maupun penerimaan kucing terhadap makanan tersebut. Selain memberikan manfaat bagi kucing dengan memberikan alternatif pakan yang bernutrisi, inisiatif ini juga memiliki potensi untuk diteruskan oleh masyarakat lebih luas. Melalui edukasi dan pelatihan, teknik pengelolaan limbah makanan seperti ini dapat disebarkan dan diterapkan oleh masyarakat dalam usaha mendukung upaya daur ulang limbah serta pengurangan limbah makanan secara keseluruhan. Dengan demikian, pengelolaan limbah ikan sisa kuliner rujak kelang sebagai sumber makanan kucing telah membawa dampak positif yang berpotensi untuk diterapkan dan diteruskan oleh masyarakat dalam upaya menjaga lingkungan dan memberikan solusi kreatif terhadap masalah limbah makanan
Inovasi Pengembangan Produk Herbal Clitoria Ternatea Sebagai Optimalisasi Pemanfaatan Potensi Lokal Runik Puji Rahayu; Rani Nur Fitrianti; Devi Lestari Pramita Putri; Rohmaniyah Rohmaniyah; Nurul Alfian
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i1.179

Abstract

This service activity aims to add innovation to Clitoria Ternatea herbal products in the ASMANTOGA PKK group, Ceguk village, Pamekasan district. These wild plants are very often found in the environment around people's lives, one of which is currently very popular is the telang flower which we know by the Latin name Clitoria Ternatea. This activity provides product innovation made from butterfly pea flowers. The methods used are demonstration methods, socialization methods, and training methods. The result of this activity is education regarding innovation in the development of Clitoria Ternatea herbal products as an optimization of the utilization of local potential in Ceguk village, Pamekasan district. Apart from that, participants were able to understand the training methods for developing Clitoria Ternatea herbal products as processed drinks for the community in Ceguk village, Pamekasan district through PKK women.
Pengelolaan Sampah Sebagai Implementasi Ekonomi Kreatif Melalui Program Clean And Cash Upaya Menjaga Pencemaran Lingkungan Rohmaniyah Rohmaniyah; Nurul Alfian; Devi Lestari Pramita Putri; Subhan Subhan
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i1.180

Abstract

Waste is a problem of the environment and urban communities that until now has no solution. Waste Bank is an alternative to reduce waste production because it directly involves the community. Through this Waste Bank program not only involves the community in the implementation process but can improve the community's perspective on waste management. The implementation of this service begins with providing teaching material to the community so that they are motivated to be able to sort household waste and together form a waste bank as a means of channeling waste. The counseling with material about the importance of managing waste with waste banks and how waste banks work. The result of this training is that the community is very enthusiastic to participate in the waste management program through the clean and cash program because the clean amd cash program is considered an effective program by the community in addition to reducing the effects of environmental pollution from garbage collectors also get money exchanged to the garbage bank. This craft training also adds to the community's insight to utilize used goods into things that are valuable and can be resold.
Enterprise Risk Management in Detecting and Preventing Fraudulent Financial Statements Aulia, Ismi Fitri; Putri, Devi Lestari Pramita; Rahmaniyah, Rahmaniyah
Islamic Micro Finance Journal Vol. 1 No. 3 (2024): Edisi III, Oktober 2024
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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

Abstract

The occurrence of fraud is a challenge that every business entity will inevitably face. Historical phenomena of fraud scandals, such as those involving Enron and Worldcom, have demonstrated that robust internal control systems alone are insufficient in preventing fraud, particularly fraudulent financial statements. This study aims to explain how Enterprise Risk Management (ERM) plays a role in anticipating the adverse effects of fraudulent financial reporting. The research is based on a library study, with data gathered from literature sources such as books, encyclopedias, scientific journals, newspapers, magazines, and documents. The results of this study indicate that while ERM can effectively prevent and detect fraud, it is not entirely sufficient to prevent fraudulent financial statements. More effective prevention and detection require the presence and proper functioning of the eight components of ERM, which include the internal environment, objective setting, event identification, risk assessment, risk response, control activities, information & communication, and monitoring, within the organization
ANALISIS PENERAPAN TARGET COSTING DALAM SISTEM PENGENDALIAN BIAYA PRODUKSI PADA TOKO ULUMUNA PAMEKASAN Siti Salama Amar; Devi Lestari Pramita Putri
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 3, No 2 (2022): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v3i2.832

Abstract

This study aims to determine the classification of production costs Petis Toko Ulumuna Pamekasan, to analyze the target costing approach in order to increase the cost efficiency of Petis production and to compare between standard costs and target costing. From the results of the analysis regarding the calculation of standard production costs in producing Petis, it appears that the standard production cost for Tuna Petis is Rp. 1,915,580 Based on the results of a comparative analysis of the application of target costing with the company's standard production costs regarding the implementation of target costing is much more efficient, whereby the application of target costing, with production prices as follows: Production costs for Tuna Petis Rp. 1,558,538.
Empowering Odheng Artisans through Strengthening Entrepreneurship and Branding of Traditional Products in West Pademawu Aulia, Ismi Fitri; Faris, Mohammad; Subhan, Subhan; Syahadatina, Rika; Hasaniyah, Alfi; Putri, Devi Lestari Pramita; Badriyah, Jamilatul
Jurnal Pengabdian Masyarakat Al-Fatimah Vol. 2 No. 1 (2025): Edisi III, Juni 2025
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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

Abstract

Odheng craftsmanship is a distinctive cultural heritage of Madura that continues to be preserved; however, it faces significant challenges in the modern era, particularly in terms of business management and marketing. In West Pademawu Village, Pamekasan Regency, most artisans still operate their businesses conventionally, lacking adequate knowledge of entrepreneurship and product branding strategies. This community service program aims to empower odheng artisans by strengthening their entrepreneurial capacity and developing product branding. The implementation method consists of three stages: preparation, implementation, and evaluation. Activities were carried out participatively through counseling, training, and direct mentoring approaches. The results show an increase in participants' motivation and understanding related to business management and basic financial recordkeeping. Furthermore, the artisans have begun to utilize digital platforms such as Instagram, Facebook, and marketplaces (Shopee, TikTok Shop) for product promotion and sales. Evaluation was conducted through online monitoring and indicated that the targets for participation, skills improvement, and sustainability were significantly achieved. This program demonstrates that training- and mentoring-based interventions can enhance the competitiveness of local products and promote community economic independence. Through the integration of local and digital approaches, odheng product branding has been successfully improved, transforming it not only into a cultural symbol but also into a valuable economic commodity
Factors That Influence Public Non-Compliance In Paying Motor Vehicle Tax Putri, Devi Lestari Pramita; Alfisalam, Naily
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 6, No 1 (2025): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v6i1.2181

Abstract

This research lies in the domain of local taxation, focusing on public noncompliance in paying motor vehicle taxes. The purpose of this study is to analyze the influence of tax sanctions, tax socialization, and the E-Samsat system on taxpayer compliance. The study was conducted on 100 motor vehicle taxpayers in Pamekasan Regency using a quantitative approach and multiple linear regression analysis. The results show that both partially and simultaneously, tax sanctions, tax socialization, and E-Samsat have a significant effect on taxpayer compliance. These findings confirm that strong legal enforcement, ongoing tax education, and accessible digital services such as E-Samsat can increase public compliance. This study provides significant contributions to strengthening local government efforts in optimizing tax revenue through strategies that enhance taxpayer compliance. The conclusion of this study emphasizes the importance of combining regulatory, educational, and technological approaches in building a sustainable local taxation system.
Pengaruh Transformational Leadership dan Transactional Leadership Terhadap Komitmen Kerja Serta Dampaknya Terhadap Kinerja Karyawan Ummi Wahyuni; Fathorrahman Fathorrahman; Zainurrafiqi Zainurrafiqi; Runik Puji Rahayu; Devi Lestari Pramita Putri; Nurul Hidayati
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 3 No. 2 (2024): Agustus : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v3i2.2723

Abstract

Employee performance is a critical factor in enhancing the competitiveness of tourism MSMEs (Micro, Small, and Medium Enterprises) in Madura, particularly amid the evolving demands for service quality. Leadership plays a strategic role in shaping employee behavior and work commitment, where both transformational and transactional leadership styles significantly influence employee motivation and organizational loyalty. This study aims to examine and analyze the effect of transformational and transactional leadership on work commitment, as well as its impact on employee performance, with work commitment as a mediating variable. Employing a quantitative approach with a survey method, the study involved 170 employees from the tourism MSME sector in Madura. Data were collected through a structured questionnaire and analyzed using path analysis. The findings reveal that both transformational and transactional leadership have a positive and significant effect on work commitment. Furthermore, work commitment significantly influences employee performance. The results also confirm that work commitment significantly mediates the relationship between leadership styles and employee performance. These findings imply that strengthening leadership practices and systematically managing work commitment are key strategies to enhance productivity and effectiveness in the tourism MSME sector.
Co-Authors Abdul Jamali Alfisalam, Naily Amar, Siti Salama Aulia, Ismi Fitri Citra Larashati Surya Fathorrahman Fathorrahman Hasaniyah, Alfi Jamilatul Badriyah Khotijah, Nur maulana, Wahyu Mohammad Faris, Mohammad Nugroho, Wawan Cahyo Nurul Alfian Nurul Hidayati Rahmaniyah, Rahmaniyah Rani Nur Fitrianti Ria Rachmawati Rohmaniyah Rohmaniyah Runik Puji Rahayu Siti Salama Amar Siti Salama Amar Subhan Subhan Subhan Subhan Syahadatina, Rika Ummi Wahyuni Wahyu Maulana -- Wahyu Maulana, Wahyu Zainurrafiqi Zainurrafiqi