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All Journal Jurnal Ilmiah Mahasiswa FEB Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Publikasi Ekonomi dan Akuntansi
Khairunnisa, Firda
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Analisis Proses Produksi dan Perhitungan Harga Pokok Produksi pada UKM Batagor ESQ Khairunnisa, Firda; Salsabila, Shafa; Simangunsong, Levia Eclesia; Tartiani, Yuni Astuti Tri
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 2 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i2.79

Abstract

The owner of the Small and Medium Enterprises (SMEs) Batagor ESQ is located in Bogor, in the implementation of financial records still needs help. One of the impacts of SMEs that have financial records is that they can know and control the expected level of business profits. In accordance with the name of the business, this SME carries out activities to produce and sell battery products. The purpose of this study is to analyze the production process and calculate the cost of production of Batagor ESQ SMEs. The research was carried out through interviews with the owners to get clear information. In addition, this research was also carried out by surveying the Batagor ESQ SMEs. The results of the research on the calculation of the Cost of Production (HPP) were obtained with a unit price of IDR 5.000. The results obtained from the application of the financial literacy concept turned out to be enough to increase their business, so that finances became more structured and clear. With a total revenue of IDR 70,000,000 and production costs of IDR 18,731,000 for a period of one month. The profit margin obtained by Batagor ESQ SMEs is 73.24%.
PEMAHAMAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI: STUDI FENOMENOLOGI Khairunnisa, Firda; Kamayanti, Ari
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan mengetahui secara mendalam bagaimana wajib pajak orang pribadi memahami kepatuhan wajib pajak. Penelitian ini menggunakan pendekatan fenomenologi. Teknik pengumpulan data yang digunakan adalah wawancara. Wawancara ditujukan kepada dua informan yang terdiri dari satu orang pegawai swasta pada perusahaan asing dan satu orang yang memiliki usaha di bidang mebel. Alasan pemilihan pegawai swasta dan seorang pengusaha mebel sebagai informan adalah perbedaan perilaku di antara keduanya. Informan pertama memiliki latar belakang patuh terhadap pajak, sedangkan informan dua memiliki latar belakang kurang patuh pada pajak. Hasil penelitian ini menunjukkan bahwa sebagai wajib pajak, informan telah memahami kepatuhan sebagai bentuk kewajiban, kontribusi kepada masyarakat dan tanggung jawab sebagai warga negara yang baik dan patuh terhadap peraturan yang berlaku. Pada dasarnya informan telah menyadari bahwa sebagai warga negara yang baik dan taat terhadap peraturan, informan harus patuh terhadap pajak. Namun, pemahaman yang berbeda mengenai pemahaman terhadap kepatuhan pajak, membuat kedua informan memiliki perilaku yang berbeda.Kata Kunci: wajib pajak, pegawai swasta, pengusaha mebel, pemahamankepatuhan wajib pajak, fenomenologi
Pengaruh Investasi, EBITDA, dan Nilai Pasar Saham Perusahaan terhadap Audit Fee pada Sektor Perbankan Swasta di Bursa Efek Indonesia (BEI) Ricky Bryan D.P. Tampubolon; Arya Prana Purba; Akbar Anggisa; Siti Nur Annida; Khairunnisa, Firda
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6142

Abstract

This study aims to analyze the impact of investment, EBITDA, and company market value on audit fee in the private banking sector listed on the Indonesia Stock Exchange. The research is motivated by substantial variations in audit fees among companies and the crucial role of financial characteristics in audit fee determination. A quantitative approach is employed, utilizing secondary data from annual reports of private banks for the period 2022-2024, and multiple linear regression analysis is used to examine the relationships between independent variables and audit fee. Findings from descriptive, validity, and reliability tests indicate that the primary data meet the basic requirements for analysis, although instrument consistency is relatively low. Main regression analysis reveals that investment has a significant and positive effect on audit fee, while EBITDA and market value show no significant impact. Simultaneously, the three independent variables demonstrate a strong predictive ability for audit fee. The implication of this research encourages management and auditors to prioritize investment factor in audit fee negotiations while promoting better measurement instruments for future research.  
Co-Authors Akbar Anggisa Ari Kamayanti Arya Prana Purba Ricky Bryan D.P. Tampubolon Salsabila, Shafa Simangunsong, Levia Eclesia Siti Nur Annida Tartiani, Yuni Astuti Tri