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All Journal Buletin Penelitian Sosek JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN JOURNAL OF SCIENCE AND SOCIAL RESEARCH JAE (Jurnal Akuntansi dan Ekonomi) BISEI: Jurnal Bisnis dan Ekonomi Islam ABIDUMASY : Jurnal Pengabdian kepada Masyarakat JFAS : Journal of Finance and Accounting Studies Dinamis: Jurnal Pengabdian Kepada Masyarakat
Ardiana, Meta
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Veterinary Other

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ANALISIS EFEKTIVITAS SISTEM PENAGIHAN WAJIB PAJAK BADAN DALAM MENINGKATKAN PENERIMAAN PAJAK PPH PASAL 25 (Studi Kasus Pada KPP Pratama Pare) Wahyudi, Muhamma; Ardiana, Meta
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 2 No 2 (2017): Desember
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

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Abstract

Abstract: Tax collection is a collection made by the Directorate General of Taxation does not comply with the provisions of the law especially regarding tax payment. Based on preliminary observation that has been done in KPP Pratama Pare Kediri East Java, it can be seen that KPP Pratama Pare has wide working area that is district kediri and nganjuk regency, so have wide area coverage and amount of big corporate taxpayer. This causes several problems as follows: First, the amount of corporate taxpayers to delinquent or not paying high taxes. The method used in this study is a qualitative methodology as a research procedure that produces descriptive data in the form of written or oral words of people and behavior that can be observed, The result of the research shows that the effectiveness of tax collection by letter of reprimand and forced letter against tax revenue in KPP Pratama Pare is less effective due to some problems related to it, such as lack of supervision in making warning letter and forced letter must examine one by one corporate taxpayer, which causes the tax arrears to decrease making it difficult for supervision in active billingKeywords: System, Effectiveness, Tax AgencyAbstrak: Penagihan pajak merupakan penagihan yang dilakukan oleh Direktorat Jenderal Pajak tidak mematuhi ketentuan undang-undang khususnya mengenai pembayaran pajak. Berdasarkan observasi awal yang telah dilakukan di KPP Pratama Pare Kediri Jawa Timur, dapat diketahui bahwa KPP Pratama Pare memiliki wilayah kerja yang luas yaitu kabupaten kediri dan kabupaten nganjuk, sehingga memiliki jumlah cakupan wilayah yang luas dan jumlah Wajib Pajak badan yang besar. Hal ini menyebabkan beberapa permasalahan sebagai berikut: Pertama, jumlah Wajib Pajak badan untuk menunggak atau tidak membayar pajak tinggi. Metode yang digunakan dalam penelitian ini adalah metodologi kualitatif sebagai prosedur penelitian yang menghasilkan data deskriptif berupa kata-kata tertulis atau lisan dari orang-orang dan perilaku yang dapat diamati, Hasil penelitian menunjukan bahwa efektivitas penagihan pajak dengan surat teguran dan surat paksa terhadap penerimaan pajak di KPP Pratama Pare kurang efektof dikarenakan beberapa masalah yang berhubungan dengan hal tersebut, seperti kurangnya pengawasan dalam pembuatan surat teguran dan surat paksa harus meneliti satu per satu Wajib Pajak Badan, yang menyebabkan tunggakan pajak berkurang sehingga menyulitkan pengawasan dalam penagihan aktif.Kata Kunci : Sistem, Efektivitas, Pajaka Bada
KONTROL DIRI, PENDIDIKAN PENGELOLAAN KEUANGAN KELUARGA, PENGETAHUAN INKLUSI KEUANGAN SISWA PENGARUHNYA TERHADAP PERILAKU MENABUNG SISWA SMK SE KOTA KEDIRI Ardiana, Meta
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 4 No. 1 (2016)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jepk.v4n1.p59-75

Abstract

This study aimed (1) to analyze the influence of self-control on the savings behaviors of students, (2) analyze the influence of family financial management education to saving behavior, (3) analyze the effect of students knowledge of financial inclusion on the saving behaviors of students, (4) analyze the influence of self control, family financial management education, students knowledge of financial inclusion on saving behavior of students SMK in Kediri. The population in this study is accounting students and banking students a total of 477 and a total sample of 211 students. The data collection techniques used were questionnaire and document. Analyze methode using multiple linear regression technique. The result showed that the self control, family financial management education, students knowledge of financial inclusion partially has positive significant effect on saving behaviors student SMK in Kediri. Self control, family financial management education, students knowledge of financial inclusion Simultaneously have positive significant effect on saving behaviors student SMK in Kediri
Depletion of Biological Assets: Treatment and Impact on Financial Statements Ardiana, Meta; Agustina, Rachma
Buletin Penelitian Sosial Ekonomi Pertanian Fakultas Pertanian Universitas Haluoleo Vol 23, No 1 (2021)
Publisher : Department of Agribusiness Halu Oleo University Kendari Southeast Sulawesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.976 KB) | DOI: 10.37149/bpsosek.v23i1.15179

Abstract

This study aims to analyze the treatment of depletion or decrease in the value of biological assets and its impact on financial reports on Wibowo Farm farms in Blitar. Data collection techniques using literature study, observation, interviews, and documentation. I was checking the validity of the data through participation extension, observation persistence, and data triangulation. The result of the study was Wibowo Farm has acknowledged that there is depreciation or depletion of non-productive biological assets based on the productive value of these biological assets, if there is a death, the biological assets have also been recognized as depreciation but have not been presented in detail in the balance sheet financial statements, this is relevant to PSAK 69 which requires a calculation of impairment in the economic value of biological assets. For presentation in the financial statements of biological assets, it is reported in the balance sheet financial statements in detail on the biological assets produced. Wibowo Farm's livestock only recognizes the advantages and disadvantages when ignoring biological assets. This difference, of course, makes financial reports less reliable and relevant
Analisis Implementasi SAK ETAP Dan EMKM di UMKM Kawasan Religi PP Tebuireng Jombang Agustina, Rachma; Ardiana, Meta; Anah, Lik
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 2 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.25 KB) | DOI: 10.29407/jae.v5i2.13804

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh langsung latar belakang pendidikan, lama usaha, ukuran usaha, pemberian informasi dan sosialisasi, pelatihan dalam penerapan SAK ETAP dan SAK EMKM di UMKM wisata religi PP Tebuireng. Jenis penelitian kuantitatif dengan metode sampel jenuh, artinya semua populasi dijadikan sampel penelitian. Populasi penelitian yang langsung diambil sebagai sampel adalah 30 tempat usaha di wilayah wisat religi PP. Tebuireng, Kabupaten Jombang. Teknik analisis data dengan program SPSS menggunakan tes kualitas data, tes asumsi klasik dan pengujian hipotesis dalam bentuk Analisis Regresi Berganda. Hasil penelitian menunjukkan bahwa latar belakang pendidikan, ukuran usaha, pemberian informasi dan sosialisasi, pelatihan secara parsial tidak berpengaruh dalam penerapan SAK ETAP dan SAK EMKM di UMKM wisata religi PP Tebuireng. Variabel lama usaha yang secara parsial berpengaruh dalam penerapan SAK ETAP dan SAK EMKM di UMKM wisata religi PP Tebuireng. Secara simultan variabel latar belakang pendidikan, lama usaha, ukuran usaha, pemberian informasi dan sosialisasi, dan pelatihan tidak berpengaruh dalam penerapan SAK ETAP dan SAK EMKM di UMKM wisata religi PP Tebuireng.
Pengaruh Intellectual Capital, Profitabilitas, dan Harga Saham Terhadap Nilai Perusahaan Transportasi dan Logistik yang Terdaftar di BEI Tahun 2020-2022 Jannah, Miftaqul; Ardiana, Meta
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i3.6930

Abstract

This study intends to insvestige the impact on Intellectual Capital Profitability, and  Stock Price about the benefit of the firm in the transportation and logistics sector. It employs a quantitative utilize secondary data sources. The study focuses regarding campanies traded the Indonesia Stock Exchange (IDX) starting 2020 up to 2022. Gathering information uses this targeted sampling technique, yielding 48 data points. Secondary data is sourced from company annual reports, and data analisys is conducted using SPSS 29 software. Results indicate Intellectual Capital contributes positively to company value in the transportation and logistics sector, Profitability positively influences firm value, and Stock Price also shows a beneficial impact on company value in this sector.
Pengaruh Tangible Asset Terhadap Struktur Modal Dengan Nilai Perusahaan Sebagai Variabel Moderating Pada Subsektor Otomotif Yang Terdaftar di BEI Sahya, Aqilla Fadia; Ardiana, Meta
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 2 (2024): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i2.7505

Abstract

This research aims to determine the effect of tangible assets on capital structure with company value as a moderating variable in the automotive subsector listed on the BEI in 2019-2022. Sample selection was carried out using a purposive sampling method, so that 12 companies were obtained that met the criteria with 4 years of observation. The data used is secondary data originating from the company's annual report, while data analysis uses the SmartPLS software method. The results of this research show that tangible assets have no effect on capital structure. Apart from that, company value is unable to moderate the influence of tangible assets on capital structure.Keywords: Analysis; Internal Control System of Accounts Receivable
Optimalisasi Keterampilan Akuntansi untuk Meningkatkan Nilai Tambah Mahasiswa di Dunia Kerja Pertiwi, Dwi Ari; Agustina, Rachma; Ardiana, Meta; Rosyadi, M. Syam'un; Musfiroh, Anita; Widoyoningrum, Sri; Rodliyah, Iesyah
ABIDUMASY 2024: ABIDUMASY : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

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Abstract

The Merdeka Belajar Kampus Merdeka policy prepares students to participate in the global economy by encouraging them to learn about various topics outside of their area of competence (Ulum et al., 2023). From the analysis of the partner's situation, the problem faced by partners or the Sharia Economic Law Study Program, namely students of the Sharia Economic Law Study Program, Faculty of Islamic Religion, Hasyim Asy'ari University Tebuireng Jombang, is that the problem of students of the Sharia Economic Law study program is not getting accounting courses so that Students have no knowledge of accounting, whether basic accounting, service company accounting, and preparing financial reports, while one of the profiles of graduates from the Sharia Economic Law study program is to become an accountant, so training is very necessary to increase accounting knowledge. Keywords: Competitiveness, Accounting Skills
GREEN EXPERIENTIAL MARKETING DALAM MENINGKATKAN LOYALITAS PELANGGAN PADA BISNIS COFFEE SHOP (STUDI PADA KEDAI KOPI RAMAH LINGKUNGAN SE-KABUPATEN JOMBANG) Ali, Mohammad Haidar; Ningsih, Lilis Sugi Rahayu; Santoso, Rohmad Prio; Laili, Choirun Nisful; Ardiana, Meta; Thahirrah, Nadia Nur
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 7, No 4 (2024): November 2024
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v7i4.2272

Abstract

Lingkungan menjadi isu yang cukup urgensi dan karenanya mampu menarik perhatian banyak peneliti dari berbagai bidang. Dalam konteks kemajuan ekonomi, masyarakat perkotaan sering dihadapkan pada hal-hal yang tidak ramah lingkungan, tidak hijau, tidak sehat, bahkah situasi yang monoton dan menekan. Fokus industri yang semula berfokus pada layanan mulai berubah pada pengalaman, hal ini dipengaruhi munculnya teknologi baru, meningkatnya jumlah kompetitor, dan meningkatnya daya beli konsumen, semula berfokus pada layanan berubah berfokus pada pengalaman. Penelitian ini bertujuan untuk menguji hubungan antara pemasaran pengalaman hijau, nilai pengalaman, dan kualitas hubungan menggunakan teori pengambilan keputusan konsumen. Hasil dari penelitian ini diharapkan dapat menghasilkan rekomendasi yang relevan dengan kelestarian lingkungan bagi pelaku bisnis. Penelitian akan dilakukan dengan menggunakan desain penelitian eksplanatori dengan pendekatan kuantitatif untuk mengamati hubungan antar variabel dan kecenderungannya satu sama lain. Populasi penelitian ini adalah seluruh pelanggan kedai kopi berkonsep hijau Se-Kabupaten Jombang. Pengumpulan data dilakukan dengan menyebar kuesioner yang dilakukan menggunakan purposive sampling dengan kriteria pelanggan kedai kopi berkonsep hijau dan berusia di atas 17 tahun. Penilaian menggunakan skala Likert 5 poin dari sangat tidak setuju hinggi sangat setuju. Penelitian ini akan menguji 14 hipotesis dan memasukkan jalur melalui model persamaan struktural (SEM].
POJOK PAJAK: BAKTI RELAWAN PAJAK (RENJANI) UNTUK MASYARAKAT Agustina, Rachma; Pertiwi, Dwi Ari; Ardiana, Meta; Humaidi; Husna, Lia Safarotul; Srikalimah
ABIDUMASY Vol 6 No 01 (2025): ABIDUMASY : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/abidumasy.v6i01.8769

Abstract

The Tax Volunteer Program at Universitas Hasyim Asy’ari aims to increase tax awareness in the community through assistance with Annual Tax Return (SPT) filing. This initiative involves students as volunteers who undergo intensive training in taxation, including SPT filing procedures and the tax volunteer code of conduct. During the February–March 2025 period, the volunteers assisted approximately 800 taxpayers at various locations, in collaboration with the Jombang Primary Tax Office (KPP Pratama Jombang). Evaluation results indicate that the program ran successfully and made a significant contribution to supporting taxpayer compliance, with success measured by activity scores validated by the Directorate General of Taxes of the Republic of Indonesia. As a follow-up, a “Tax Goes to School” program is planned to instill tax awareness from an early age. This program not only supports the Directorate General of Taxes but also enriches students’ experience in community service in line with the Tri Dharma of Higher Education.
Simulasi dan Pendampingan dalam Pengembangan Keterampilan Keuangan Mahasiswa Akuntansi Humaidi; Pertiwi, Dwi Ari; Agustina, Rachma; Ardiana, Meta; Sopingi, Imam
Dinamis: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2025): Januari-Juni 2025
Publisher : Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/dinamis.v5i1.9144

Abstract

Program Pengabdian kepada Masyarakat ini bertujuan membangun kesadaran dan keterampilan mahasiswa akuntansi dalam mengelola keuangan pribadi secara efektif. Kegiatan dilakukan melalui seminar literasi keuangan, pendampingan intensif, dan simulasi anggaran yang dirancang untuk mengintegrasikan teori dengan praktik nyata. Melibatkan mahasiswa semester pertengahan, program ini menekankan pendekatan partisipatif dan reflektif dalam pembelajaran kontekstual. Hasil kegiatan menunjukkan peningkatan kemampuan peserta dalam merencanakan dan mengelola keuangan secara lebih bijak, serta perubahan positif dalam perilaku finansial sehari-hari. Kegiatan ini juga memperkuat implementasi kurikulum Merdeka Belajar, mendorong kemandirian, tanggung jawab, dan pengambilan keputusan keuangan yang sehat. Pengalaman ini memberikan kontribusi nyata dalam pengembangan karakter dan kompetensi mahasiswa di bidang manajemen keuangan pribadi.
Co-Authors Agustina, Rachma Ali, Mohammad Haidar Dwi Ari Pertiwi Ervina, Deasy Fanani, Malik Arif Hidayati, Athi’ Humaidi Humaidi Humaidi Husna, Lia Safarotul Imam Sopingi JANNAH, MIFTAQUL Laili, Choirun Nisful Lik Anah Musfiroh, Anita Ningsih, Lilis Sugi Rahayu Rodliyah, Iesyah Rosyadi, M. Syam'un Sahya, Aqilla Fadia Santoso, Rohmad Prio Srikalimah Thahirrah, Nadia Nur Wahyudi, Muhamma Widoyoningrum, Sri