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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Kusumadewi, Hermala
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Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PROSEDUR PENGELUARAN KAS BIAYA OPERASIONAL DI PT TELKOM AKSES (Witel) YOGYAKARTA Kapti, Ani Sri Murwani Kumara; Kusumadewi, Hermala; Supardi, Supardi; Pawestri, Erlinda Rayi
Jurnal Akuntansi Manajerial Vol 8, No 2 (2023): Jurnal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v8i2.7283

Abstract

Penelitian ini bertujuan untuk mengetahui prosedur pengeluaran kas biaya operasional di PT Telkom Akses (Witel) Yogyakarta dan kendala yang dihadapi dalam menjalankan prosedur tersebut. Metode penelitian yang digunakan adalah metode kualitatif deskriptif. Teknik pengumpulan data dilakukan dengan cara wawancara, observasi dan studi dokumentasi. Hasil penelitian menunjukkan bahwa prosedur pengeluaran kas biaya operasional di PT Telkom Akses (Witel) Yogyakarta sudah berjalan dengan baik dan sangat tertata. Namun, masih terdapat kendala yang terjadi dalam prosedur tersebut yaitu terkadang terjadi server down dan adanya dokumen-dokumen pendukung yang tidak lengkap. Hal ini menyebabkan prosedur tidak berjalan dengan lancar dan membutuhkan waktu lebih lama. Namun, kendala-kendala tersebut dapat diselesaikan antara lain dengan melakukan pemeliharaan jaringan secara berkala untuk meminimalisir terjadinya server down. Selain itu, pengecekan ulang dokumen-dokumen pendukung sebelum prosedur pengeluaran kas biaya operasional dilakukan.
Efektivitas dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah Kusumadewi, Hermala; Supardi, Supardi; Andini, Shafira
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 2 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i2.496

Abstract

This study aims to determine the effectiveness and contribution of local taxes to local revenue in Klaten Regency in 2018-2022. The research method used is the descriptive and quantitative method. The results of this study indicate that the level of effectiveness of PAD and local taxes in the Klaten Regency is considered effective. That shows that the Klaten Regency government can realize regional original income well. In addition, the higher regional tax contributions are street lighting tax, land and building tax, and Land and Building Rights Acquisition Tax. Apart from that, local taxes that have the lowest contributions are entertainment tax, parking tax, and hotel tax.
PENGUJIAN DETERMINAN PENGHINDARAN PAJAK: BUKTI DI INDONESIA Kusumadewi, Hermala; Tjandra, Ronowati; Supardi, Supardi; Putra, Gipandi Pratama
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13398

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara Return On Assets (ROA), Sales Growth, Total Assets Turnover, Company Size, Intensitas Aset Tetap, Umur Perusahaan, Pertumbuhan Aset, Debt To Equity Ratio terhadap Penghindaran Pajak. Penghindaran pajak pada penelitian ini diukur menggunakan Cash Effective Tax Rate (CETR). Data yang digunakan pada penelitian ini menggunakan laporan keuangan perusahaan. Sampel pada penelitian ini adalah perusahaan sektor Consumer Cyclicas dan sektor Infrastructures yang terdaftar di BEI tahun 2020-2022. Hasil penelitian ini menunjukkan bahwa Return On Assets (ROA), Sales Growth, Company Size, Intensitas Aset Tetap, dan Debt To Equity Ratio berpengaruh terhadap Penghindaran Pajak. Kemudian, Total Assets Turnover, Umur Perusahaan, Pertumbuhan Aset tidak berpengaruh pada penghindaran pajak.
PENGARUH KONSERVATISME AKUNTANSI, UKURAN PERUSAHAAN, PERENCANAAN PAJAK, PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Khasanah, Febriana Iin Nur; Kusumadewi, Hermala
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.905

Abstract

This study aims to determine the effect of accounting conservatism, firm size, tax planning, profitability, leverage, and capital intensity on tax avoidance. Tax avoidance in this study is measured using the Cash Effective Tax Rate (CETR). This type of research is quantitative with a causal approach. The population in this study consisty of all property and real estate sector listed in IDX periode 2019-2023. The sampling technique used purposive sampling method, the result of 85 samples from 17 companies. The result of this study indicate that firm size, profitability, and capital intensity an effect on tax avoidance. While, accounting conservatism, tax planning, and leverage do not affect tax avoidance.
LARGS Performance Integrations in A Laundry Supply Chain Saputra, Rafly Galih; Saputri, Evieana R.; Kusumadewi, Hermala
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i7.15898

Abstract

This research is conduct with the object to observe whether that lean, agile, resilience, green, and sustainable can be applied into a laundry supply of supply chain management. Literature review are reviewed to build a foundation regarding SCM to achieve the objectives. Model of lean, agile, resilience, green, and sustainable are built on the theoretical review of literature. The novelty of this research is to classify scheme of a laundry supply chain paradigm in SCM was developed. The result indicates that lean, agile, resilience, green, and sustainable have a important role to achieve successful performance, and customer satisfaction.
Co-Authors Andini, Shafira Faizal Ardiyanto, Faizal Kapti, Ani Sri Murwani Kumara Khasanah, Febriana Iin Nur Pawestri, Erlinda Rayi Putra, Gipandi Pratama Ronowati Tjandra, Ronowati Saputra, Rafly Galih Saputri, Evieana R. Supardi Supardi