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All Journal INOTEKS : Jurnal Inovasi Ilmu Pengetahuan, Teknologi, dan Seni Jurnal Paradigma Ekonomika JAST : Jurnal Aplikasi Sains dan Teknologi Referensi : Jurnal Ilmu Manajemen dan Akuntansi Journal of Economics and Business Letters
Indrihastuti, Poppy
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences Other

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Persepsi mahasiswa akuntansi mengenai keadilan,sistem perpajakan dan diskriminasi atas penggelapan pajak (tax evasion) Mukoffi, Ahmad Mukoffi; Indrihastuti, Poppy; Himawan Wibisono, Sukarno; Selni, Rosvita Selni
Jurnal Paradigma Ekonomika Vol. 17 No. 3 (2022): 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.v17i3.20187

Abstract

The purpose of this study is to find out the influence of justice, tax systems and discrimination against ethics over tax evasion. Case study at the Faculty of Economics, class of 2018, Tribhuwana Tunggadewi University. This research technique is quantitative. The sample collection technique in this study used incidental sampling techniques with a sample number of 37 accounting student respondents whose class of 2018 had taken taxation courses. The data collection method is carried out using questionnaires distributed to respondents through google forms then using SPSS statistics 26. As a result of this study, the element of fairness has a significant effect on ethics for tax evasion. The components of the tax system have a significant effect on ethics over tax evasion. The Discrimination component has a significant effect on ethics for tax evasion.
LABELING KEMASAN SEBAGAI UPAYA PENGEMBANGAN PEMASARAN KERIPIK SALAK PONDOH PADA KELOMPOK WANITA TANI SRIKANDI DAN KARYA BHAKTI Arvianti, Eri Yusnita; Indrihastuti, Poppy; Novitawati, Retno Ayu Dewi
INOTEKS: Jurnal Inovasi Ilmu Pengetahuan,Teknologi, dan Seni Vol. 22 No. 1 (2018)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.464 KB) | DOI: 10.21831/ino.v22i1.17298

Abstract

Salak pondoh merupakan salah satu jenis buah salak yang cukup diminati masyarakat. Kegiatan pengabdian berupa Iptek bagi Masyarakat (IbM) kepada kelompok wanita tani Srikandi dan Karya Bhakti dilakukan dengan tujuan untuk meningkatkan keterampilan produksi, pengemasan, dan pemasaran guna menunjang omset penjualan dan nilai tambah keripik salak yang sedang mereka usahakan. Metode yang digunakan dalam pengabdian ini adalah metode pendampingan dan pendidikan kepada masyarakat setempat, khususnya bagi anggota kelompok wanita tani Srikandi dan Karya Bhakti. Hasil pengabdian ini adalah telah diterapkan mesin pengolah vacuum frying, branding pengemasan, dan labeling pada produk keripik salak pondoh.
Strategi Segmentasi Pasar dalam Pemberdayaan Penyandang Disabilitas melalui Usaha Loper Koran di Dinoyo Indrihastuti, Poppy; Suprojo, Agung; Lestari, Wulan Puji
JAST : Jurnal Aplikasi Sains dan Teknologi Vol 9, No 1 (2025): EDISI JUNI 2025
Publisher : Universitas Tribhuwana Tunggadewi Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/jast.v9i1.7094

Abstract

People with disabilities in Dinoyo face economic challenges due to the decline of the print media industry. This program aims to empower them through market segmentation strategies in the newspaper delivery business. The methods applied include market segmentation strategy training, operational assistance, and the "Koran Sahabat" innovation development. The main work is the concept of personalized services and ergonomic newspaper bags. The results showed a significant increase: number of customers (150%), income (100%), customer satisfaction (40.625%), newspaper sales (100%), and work efficiency (33.33%). This program positively impacts the economic independence and social integration of people with disabilities. The "Koran Sahabat" innovation has proven effective in optimizing sales and building customer loyalty.ABSTRAKPenyandang disabilitas di Dinoyo menghadapi tantangan ekonomi akibat penurunan industri media cetak. Program ini bertujuan memberdayakan mereka melalui strategi segmentasi pasar dalam usaha loper koran. Metode yang diterapkan meliputi pelatihan strategi segmentasi pasar, pendampingan operasional, dan pengembangan inovasi "Koran Sahabat". Karya utama berupa konsep layanan personalisasi dan tas koran ergonomis. Hasil menunjukkan peningkatan signifikan: jumlah pelanggan (150%), pendapatan (100%), kepuasan pelanggan (40,625%), penjualan koran (100%), dan efisiensi kerja (33,33%). Program ini berdampak positif pada kemandirian ekonomi dan integrasi sosial penyandang disabilitas. Inovasi "Koran Sahabat" terbukti efektif dalam mengoptimalkan penjualan dan membangun loyalitas pelanggan.
PERAN AKUNTAN DESA DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS DANA DESA ORO-ORO OMBO, KECAMATAN BATU Indrihastuti, Poppy; Andika Putri, Sri; Muliati, Matildis
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 1 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i1.7391

Abstract

This study aims to assess how village accountants in Oro-Oro Ombo Village, Batu Regency, have improved accountability and transparency in village fund management. We collected data using descriptive qualitative techniques through documentation, interviews, and observations. The results of the study indicate that village accountants are critical in making clear and accurate financial reports, monitoring how money is spent, and teaching the village government and community about money management. Transparency is realized through the publication of budget information on social media and bulletin boards, while accountability is implemented through tiered reporting that involves various parties, including the community. This study stresses the importance of community participation in village financial management to prevent corruption and increase public trust in village governance. We expect the findings of this study to serve as a roadmap for enhancing village budget management.
ANALISIS METODE ASESSMENT SALES RATIO SEBAGAI ALAT UJI AKURASI PENETAPAN NILAI JUAL OBJEK PAJAK (NJOP) BUMI TERHADAP NILAI PASAR Novitawati, Retno Ayu Dewi; Indrihastuti, Poppy; Ida, Walburga Jolena
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.v11i1.4464

Abstract

Penelitian ini membandingkan nilai jual objek pajak bumi (NJOP) dengan nilai pasarnya menggunakan teknik penilaian rasio penjualan. Penelitian dilakukan di Kecamatan Borong, Kabupaten Manggarai Timur. Penelitian ini mengkaji tendensi sentral dalam pendugaan NJOP di Kabupaten Borong dalam interval IAAO (IAAO). Penelitian deskriptif dan kuantitatif. Desa Satar Peot (58,2%), Desa Nanga Labang (24,7%), dan Desa Gurung Liwut (18,9%) tidak memenuhi kriteria Ditjen Pajak (80 persen). Rata-rata/median dan rata-rata/berat 14,4% dan 11,2% tidak memenuhi standar IAAO yang berada dalam 10% dari tingkat rasio yang dapat diterima antara 90% dan 1100%, menunjukkan harga jual item pajak masih di bawah pasar.
Liquidity, Solvency, and Profitability Ratio Analysis as a Financial Performance Measurement Tool at PT Telkom Indonesia (Persero) Tbk for the Period 2020-2022 (Case Study of Companies Listed on the Indonesia Stock Exchange) Indah, Sri; Lestari, Elly; Sasono, Agus Dwi; Indrihastuti, Poppy
Journal of Economics and Business Letters Vol. 4 No. 2 (2024): April 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i2.308

Abstract

This study aims to assess the financial performance of the company using liquidity ratios, solvency ratios, and profitability ratios at PT. Telkom Indonesia (Persero) Tbk for the period 2020-2022. The type of research used in this study is descriptive quantitative research by analyzing the financial statements of PT. Telkom Indonesia (Persero) Tbk for the period 2020-2022. The data source used is secondary data, which includes annual financial statements such as income statements and balance sheets. The results of the study show that the financial performance of PT. Telkom Indonesia is as follows: (1) The calculation using the liquidity ratio with the Current Ratio formula for the last three years indicates that the company is in good con- dition, (2) The solvency ratio calculations for the last three years indicate that the company is in good condition, (3) The profitability ratio (Return on Equity) calcu- lations show that the company’s financial performance has been in poor condition over the last three years.
Co-Authors Agung Suprojo Elly Lestari Eri Yusnita Arvianti Himawan Wibisono, Sukarno Ida, Walburga Jolena Indah, Sri Lestari, Wulan Puji Mukoffi, Ahmad Mukoffi Muliati, Matildis Retno Ayu Dewi Novitawati Sasono, Agus Dwi Selni, Rosvita Selni Sri Andika Putri