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All Journal AKUNTABILITAS Jurnal Media Informatika Innovative: Journal Of Social Science Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Assyarikah: Journal Of Islamic Economic Business
Yudistira, era
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH KENAIKAN PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP PENDAPATAN WAJIB PAJAK BADAN USAHA DI KOTA METRO yudistira, era
Akuntabilitas Vol 16, No 2 (2023)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.35730

Abstract

One of the efforts to restore state budget conditions carried out by the government is to increase the rate of value added tax (VAT) to 11% under the Law on Harmonization of Tax Regulations Number 7 of 2021. With this increase in VAT, it will certainly have an impact on increasing costs in the producer sector for later passed on by small and medium enterprises (SMEs) to consumers through rising product prices. With the increase in VAT, it will certainly have an impact on increasing costs in the producer sector, which will then be passed on by micro, small and medium enterprises (MSMEs) to consumers through rising product prices.The purpose of this study is to determine whether there is an effect of an increase in Value Added Tax (VAT) on the income of business entity taxpayers in the Metro City Tax Service Office (KPP). Data analysis used was descriptive statistical test, instrument validity test, instrument reliability test, prerequisite test, simple regression analysis, t test, and the coefficient of determination (R2). The results showed that the increase in the 11% VAT rate had a negative effect on business income in Metro City.Keywords: 11% VAT, business income, SMEs
Urgensi Pembukuan Dalam Pengelolaan Keuangan Usaha Mikro Baitii, Nur; Santi, Mila; Yudistira, Era; Listyarini, Rakhmawati
Jurnal Media Informatika Vol. 6 No. 1 (2024): Jurnal Media Informatika Edisi September - Desember
Publisher : Lembaga Dongan Dosen

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Abstract

Micro business, often face problems related to the lack of knowledge and understanding of business actors regarding the importance of financial management. Financial management is an important aspect for the company's progress. Financial management can be done through accounting. Accounting has always played an important role in entrepreneurship. Accounting allows micro business to obtain financial information when running their business. This qualitative research method aims to provide a more detailed explanation regarding financial management at the Kevin Sembako Store. This research technique will be limited to the accounting technique used, namely a simple accounting bookkeeping system. Good bookkeeping is the foundation for compiling financial reports such as profit and loss reports, capital changes reports, and balance sheets. Transaction data recorded neatly will make it easier to calculate income, expenses, assets, liabilities and capital. Through financial reports prepared based on accurate bookkeeping, business actors can easily understand the financial performance of their business. They can see whether their business is making profits or losses. Useful financial reports don't only cover quantitative aspects. Financial bookkeeping in a business or business is a strong foundation for building a business, which if not managed well will have fatal consequences for a business. From the research results, it can be concluded that the bookkeeping process is very important in managing a business.
Pengaruh Kenaikan Pajak Pertambahan Nilai (PPN) Terhadap Pendapatan Wajib Pajak Badan Usaha di Kota Metro Yudistira, Era; Carmidah, Carmidah; Nisa, Thoyibatun
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10872

Abstract

Salah satu upaya pemulihan kondisi APBN yang dilakukan oleh pemerintah adalah dengan menaikan tarif pajak pertambahan nilai (PPN) menjadi 11% di bawah UU Harmonisasi Peraturan Perpajakan Nomor 7 Tahun 2021. Dengan adanya kenaikan PPN ini tentu akan berdampak pada peningkatan biaya di sektor produsen untuk kemudian diteruskan oleh para pelaku usaha kecil dan menengah (UKM) ke konsumen melalui kenaikan harga produ. Dengan adanya kenaikan PPN ini tentu akan berdampak pada peningkatan biaya di sektor produsen kemudian diteruskan oleh para pelaku usaha mikro,  kecil dan menengah (UMKM) ke konsumen melalui kenaikan harga produk. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kenaikan Pajak Pertambahan Nilai (PPN) terhadap pendapatan wajib pajak badan usaha di wilayah Kantor Pelayanan Pajak (KPP) Kota Metro. Analisis data yang digunakan dengan uji statistik deskriptif, uji validitas instrumen, uji reliabilitas instrumen, uji prasyarat, analisis regresi sederhana, uji t (parsial) dan koefisien determinan(R2). Hasil penelitian menunjukan kenaikan tarif PPN 11% berpengaruh negatif terhadap pendapatan usaha di Kota Metro.
PENGARUH KENAIKAN PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP PENDAPATAN WAJIB PAJAK BADAN USAHA DI KOTA METRO yudistira, era
Akuntabilitas Vol. 16 No. 2 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.35730

Abstract

One of the efforts to restore state budget conditions carried out by the government is to increase the rate of value added tax (VAT) to 11% under the Law on Harmonization of Tax Regulations Number 7 of 2021. With this increase in VAT, it will certainly have an impact on increasing costs in the producer sector for later passed on by small and medium enterprises (SMEs) to consumers through rising product prices. With the increase in VAT, it will certainly have an impact on increasing costs in the producer sector, which will then be passed on by micro, small and medium enterprises (MSMEs) to consumers through rising product prices.The purpose of this study is to determine whether there is an effect of an increase in Value Added Tax (VAT) on the income of business entity taxpayers in the Metro City Tax Service Office (KPP). Data analysis used was descriptive statistical test, instrument validity test, instrument reliability test, prerequisite test, simple regression analysis, t test, and the coefficient of determination (R2). The results showed that the increase in the 11% VAT rate had a negative effect on business income in Metro City.Keywords: 11% VAT, business income, SMEs
Pembentukan Portofolio Saham Optimal Berbasis Model Sharpe Tania, Atika Lusi; Yudistira, Era; Evana, Einde; Prasetyo, Trijoko; Afrita, Winda Nur; Baradewa, Fajar; Pujianto, Husna Nur
Assyarikah: Journal of Islamic Economic Business Vol 6, No 2 (2025): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v6i2.2529

Abstract

The purpose of this study is to analyse how to optimise Islamic stock portfolios in Indonesia using the Sharpe model. Most studies only focus on comparing Sharpe ratios between portfolios without exploring in depth the geometric structure of the relationship between return and risk. Many studies assume stable capital market conditions. This model considers the dynamics of return and risk movements as well as the Sharpe angle and the use of Excel Solver. Most studies discuss conventional stocks, while this study examines sharia stocks. Based on calculations using Excel Solver, two assets with the largest angles, meaning the best performance, were obtained. The best stock combination using the Sharpe method was obtained with a code of 70% and 30%. This study contributes to the development of portfolio management literature by offering a geometric perspective in stock performance analysis based on the Sharpe model, particularly for sharia stocks in Indonesia.
Analisis Penggunaan Blockchain Terhadap Transparansi dan Keamanan Laporan Keuangan Syariah Rindiani, Hesty; Yudistira, Era; Nisa, Thoyibatun
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i4.11648

Abstract

This study aims to analyze the role of blockchain technology in enhancing the transparency and security of Islamic financial reporting. The research employs a descriptive quantitative approach with a library research design, examining journals, books, and regulations related to blockchain and Islamic accounting. The findings reveal that blockchain, with its characteristics of decentralization, transparency, and immutability, addresses the limitations of conventional financial reporting, which is often historical and prone to manipulation. A synthesis of previous studies also reinforces the view that blockchain adoption strengthens accountability, reliability, and compliance of financial reports with Islamic principles. This study contributes to the development of digital-based Islamic accounting theory and provides practical implications for Islamic financial institutions and regulators. However, its limitation lies in relying solely on literature review, suggesting that future research should empirically test the effectiveness of blockchain in Islamic financial reporting practices.
Co-Authors Afrita, Winda Nur Atika Lusi Tania, Atika Lusi Baitii, Nur Baradewa, Fajar carmidah, carmidah Einde Evana, Einde Listyarini, Rakhmawati Nisa, Thoyibatun Prasetyo, Trijoko Pujianto, Husna Nur Rindiani, Hesty Santi, Mila