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Probowulan, Diyah
Universitas Muhammadiyah Jember
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Journal : Jurnal Mahasiswa Entrepreneur

 1 
ANALISIS EFEKTIFITAS PENDAPATAN PAJAK HOTEL DI MASA PANDEMI COVID-19 (Studi kasus Badan Pendapatan Daerah Kabupaten Jember) Ekayanti, Reza Indriana Ayuda; Probowulan, Diyah; Zulkarnnaeni, Achmad Syahfrudin
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 6 (2022): JUNI 2022
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.924 KB) | DOI: 10.36841/jme.v1i7.2314

Abstract

Awal masa pandemi Covid-19 Tahun 2020 silam memiliki pengaruh besar terhadap perekonomian keuangan negara khusunya terhadap menurunnya pendapatan daerah. Di masa pandemi saat ini pemerintah dapat lebih efektif dalam menggali dan memanfaatkan sumber pendapatan seperti pajak dan restibusi daerah yang dapat membantu menyelenggarakan pembangunan daerah serta mengurangi ketergantungan bantuan dari pemerintah pusat dengan seminimal mungkin. Kabupaten Jember termasuk kabupaten di Provinsi Jawa Timur yang mempunyai tempat pariwisata yang cukup baik, namun selama masa pandemi pajak dalam sektor hotel mengalami imbas akibat adanya pandemi. Tujuan dari penelitian ini guna mengetahui tingkat efektifitas dan laju pertumbuhan pajak hotel pada Kabupaten Jember sebagai salah satu sumber pendapatan asli daerah. Serta guna mengetahui upaya yang dapat dilaksanakan pemerintah untuk rangka meningkatkan penerimaan pajak hotel sebagai upaya peningkatan pendapatan asli daerah Kabupaten Jember. Metode yang digunakan pada penelitian ini ialah deskriptif kualitatif dengan teknik pengumpulan data melalui teknik wawancara dan teknik dokumentasi. Hail dari penelitian ini dalam kurun waktu 3 tahun terakhir yakni 2019-2021 tepatnya pada masa pandemi target pajak meningkat. analisis efektifitas penerimaan pajak hotel Kabupaten Jember antara tahun 2019-2020 pajak hotel sebesar 21%, kemudian dari tahun 2020-2021 mengalami kenaikan sebesar 9%. Dibutuhkan upaya untuk mengoptimalkan pajak hotel yakni dengan menyarakankan kewajiban penggunaan Tapping box sehingga jumlah pengunjung hotel bisa diketahui secara pasti atau lebih transparan, maka dapat diketahui pasti nilai wajib pajak yang harus dibayarkan pihak hotel.
INDEKS PENGUNGKAPAN PELAPORAN KEUANGAN BERBASIS WEB PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA DI BEI Nisa, Nur Fadilatun; Probowulan, Diyah; Zulkarnaeni, Achmad Syahfrudin
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 2 (2023): FEBRUARI 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.082 KB) | DOI: 10.36841/jme.v2i2.2874

Abstract

This study aims to measure the disclosure of reports on the company's financial website for basic and chemical subsector companies listed on the IDX. IFR (Internet Financial Reporting) is an alternative media that deals directly between investors and companies more efficiently and effectively. Internet Financial Reporting (IFR) is classified as Voluntary Disclosure, because its purpose is to be able to provide additional information to improve the quality of reporting. The samples used in this study were 85 basic and chemical subsector companies that disclosed their financial reports on the IDX. This study was designed using descriptive analysis, with content analysis. By hiding the components of financial disclosure on each of the basic chemical and industrial websites that are the research samples. Based on the results of the analysis that has been carried out, it shows that there are still many companies in the basic and chemicals subsectors that have not properly implemented Internet Financial Reporting, assessing 46 scores. companies whose IRI is above average and 39 companies whose IRI scores are below average so that there are still many companies that get an index score below the average on their financial statements.
REKONSTRUKSI LAPORAN KEUANGAN BERDASARKAN SAK EMKM STUDI KASUS PADA UD. TANJUNG JAYA SITUBONDO Ansori, Ahmad Faisol; Probowulan, Diyah; Martiana, Nina
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 9 (2023): SEPTEMBER 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v2i9.3611

Abstract

SAK EMKM is intended for use by small and medium entities, namely entities that do not have significant public accountability or based on laws and regulations are classified as small and medium entities. Qualitative research method with descriptive analysis approach. The results of the study show that the registration is still being carried out by UD. Tanjung Jaya is still fairly simple and manual, that is, financial records at the company only use recorded notes. Recording is done only to record cash receipts from sales and income and cash disbursements such as purchases of merchandise and expenses. For the preparation and presentation of financial statements based on SAK EMKM starting from collecting evidence of transactions, journalizing, ledgers, trial balance, then preparing financial reports, namely statements of financial position, income statements and notes on financial statements.
REDESAIN SISTEM DAN PROSEDUR PENGGAJIAN PADA TRANSINDO XPRESS DI KABUPATEN JEMBER Z, Achmad Syahfrudin; Prastika, Dea Safila; Probowulan, Diyah
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 11 (2022): NOPEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.492 KB) | DOI: 10.36841/jme.v1i11.2490

Abstract

There is no denying that information technology has become an extraordinary tool for businesses in this fourth industrial revolution era. Information systems will be more efficient and effective along with advances in information technology. It is important for a business to have a reliable payroll system as it is an integral part of the company's accounting system and will provide detailed and accurate data through established practices and documentation on the compensation provided to its employees. Staff members need to be managed effectively. For smooth business operations and fulfillment of organizational objectives, payroll system errors must be avoided at all costs.This research is focused on updating the payroll system design at Transindo Xpress which still uses a manual system for recording payroll and the payroll system used is still weak. So that the reporting experience is not timely and must be re-checked against recording employee salaries.
Co-Authors ., Nina Abadi Sanosra Abd. Rasyid Syamsuri Abdillah, M.Rickwan Achmad Hasby Abdillah Achmad Syahfrudin Achmad Syahfrudin Zulkarnnaeni Achmad Syahfrudin Zulkarnnaeni Achmad Syahfrudin Zulkarnnaeni Achmad Syahfrudin Zulkarnnaeni Ade Puspito Adilah Fauza Ahmad Syahfrudin Zulkarnnaeni Al Munawaroh, Nur Siti Aldi Noviansyah Aldi Putra Fajariyanto Andrian Kurniawan Anisaul Fadila Sandi Anna Marina Ansori, Ahmad Faisol Ari Sita Nastiti Aspirandi, Rendy Mirwan Astrid Mahara Astrid Maharani Dany Panji Guritno Darmawan, Dimas Wahyu Dea Auliya Raafiatus Sholiha Desi Alfiatus Sarifah Desta Retno Mudma’inah Devi Wulandari Didik Eko Pramono Dimas D K Dimas Dwi Oktavian Dimas Dwi Oktavian Dimas Wahyu Darmawan DWI CAHYONO DWI CAHYONO Efa Winarti Efendi, Febian Dwi Ekayanti, Reza Indriana Ayuda Elen Yuri Astia Ella Wahyu Ningtiyas Erike Fitriana Erlin Amma Wahyuni E. L. Erma Wulandari Erma Wulandari FA, Ibna Kamelia Fauza, Adilah Febian Dwi Efendi Febri Prasetyo Feti Fatimah Fian Handayani Firda Novianti Afkarina Fitrih Helmiyati Fityan izza noor abidin Halim, Moh Halimatus Sa’diyah Handayani, Fian Hidayah, Muhammad Rofiq Hidayat, Cahya Tri Bagus Holifah, Nur Ibna Kamelia FA Ikmalus Sholihin Inka Ramadhani Jati Iqbal Afif Amrullah Iwan Bagus Zulfikri Kholidiyyah Ainur Latif Kurniawan, Andrian Latif, Kholidiyyah Ainur M.Rickwan Abdillah Maghfiroh Noviandari Mahara, Astrid Maharani, Astrid Maharani, Astrid Martiana, Nina Meysa Sita Irfani Mirwan, Rendy Mochamad Ermawan Moh. Halim Moh. Halim Mudma’inah, Desta Retno Mufarida, Nely Ana Muh Nur I.F Muhammad Rofiq Hidayah Murwanti, Retno Mustofawi, Azzahra Zahida Nelvin Puji Rahayu Nia Amelia Damayanti Nina . Nina M Nina M Nina Martiana Nina Martiana Ningtiyas, Ella Wahyu Nisa, Nur Fadilatun Nova Rofikah Nunung Purwati Nur Holifah Nur Siti Al Munawaroh Octavia Paramitha Oktavianto, Hardian Paramitha, Octavia Pramono, Didik Eko Prastika, Dea Safila Putra, Dhian Wahana Rahayu, Nelvin Puji Rahmatullah, Abdul Aziz Rahmatullah Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Retno Murwanti Ridwan Muhammad Riski, Tiara Rofikah, Nova Sandi, Anisaul Fadila Sarifah, Desi Alfiatus Sholihin, Ikmalus Siswanto, Edy Sita Irfani, Meysa Situmorang, Marolop Bungaran Tua Susbiyani, Arik Susilowati Tara Ayu Adevia Putri Tiara Riski Tuti Amalia Vian Widiastutik Vika Rofiani Wahidah, Naili Nur Arifah Wiwik Puji Andriani Yosky Margaretha Claudia Putri Yulinartati Yulinartati Yulinartati Yulinartati, Yulinartati Yundari, Yundari Z, Achmad Syahfrudin Zulkarnaeni, Achmad Syahfrudin Zulkarnaenni, Achmad Syahfruddin Zulkarnnaeni, Achmad Syahfrudin