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All Journal Jurnal Mantik Jurnal Scientia DEDIKASI PKM GREENOMIKA Riset Akuntansi (RISTANSI) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Nusantara Community Empowerment Review Jurnal Ekonomi, Akuntansi dan Perpajakan MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Erlyna Tri Rohmiatun
Universitas Nahdlatul Ulama Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences

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IMPLEMENTASI PERENCANAAN PPh BADAN DALAM PEMBAYARAN PAJAK TERUTANG TAHUN BUKU 2018: Studi Pada PT. Amtech Indonesia Ahmad F A; Erlyna` Tri Rohmiatun
RISTANSI: Riset Akuntansi Vol. 2 No. 1 (2021): RISTANSI: Riset Akuntansi, Volume 2, Nomor 1, Juni 2021
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1579.27 KB) | DOI: 10.32815/ristansi.v2i1.457

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana implementasi perencanaan pajak penghasilan badan yang diterapkan oleh PT. Amtech Indonesia dalam pembayaran pajak terutang tahun buku 2018 sebelum dan sesudah perencanaan pajak. Alat analisis yang digunakan adalah metode deskriptif pendekatan kualitatif yaitu dengan menganalisis dan mengolah data-data laporan keuangan tahun buku 2018 dan laporan fiskal surat pemberitahuan tahunan 2018 tentang perencanaan pajak yang berkaitan dengan maksimalisasi biaya fiskal, memperbesar beban penyusutan, pemberian tunjangan tidak dalam bentuk natura, pemberian tunjangan pajak, melakukan perjanjian sewa guna usaha untuk pendanaan aktiva tetap dan mengoptimalkan kredit pajak. Hasil penelitian ini adalah dengan melakukan perencanaan pajak yang diterapkan oleh perusahaan sudah sesuai dengan undang-undang perpajakan yang berlaku dengan dilakukannya perencanaan pajak, perusahaan dapat meminimalkan pembayaran pajak terutang sebesar Rp113.589.000,00.
Erlyna Tri Rohmiatun ANALISIS RATIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN (STUDI KASUS PADA PT. ASTRA AGRO LESTARI TBK YANG TERDAFTAR DI BEI PERIODE 2014-2018) : Program Studi Akuntansi, Universitas Nahdlatul Ulama Sidoarjo *e-mail: erlynatri.akn@unusida.ac.id Erlyna Tri Rohmiatun
GREENOMIKA Vol. 1 No. 2 (2019): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (989.161 KB)

Abstract

The purpose of this study was to determine the financial performance of PT. Astra Agro Lestari, Tbk based on liquidity, leverage, activity and profitability ratio analysis. The type of research used in this study is the description and research method used is quantitative because there are numbers and calculations using formulas. The results of the study can be seen that the overall liquidity ratio is still below the industry standard. This shows that the company is not safe in the short term. Overall leverage ratios do not meet industry standards, this shows companies are able to manage assets well and reduce funding using debt. The overall activity ratio of the company is not above the standard, but the reve-able turnover is above the standard. The overall profitability ratio is below the standard. The company is not maximized in revenue from sales.
IMPLEMENTATION OF ONLINE LEARNING MODELS FOR EFFECTIVE LEARNING RECOMMENDATIONS IN NEW NORMAL TIME Erlyna Tri Rohmiatun; Wahyu Maulida Lestari
Jurnal Scientia Vol. 10 No. 2 (2022): Education, Sosial science and Planning technique, March
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (672.471 KB) | DOI: 10.35337/scientia.Vol10.pp242-249

Abstract

he application of social distancing as the main factor for the new normal creates its own challenges for the world of education, which is usually a face-to-face meeting between teachers/lecturers and their students/students in a pleasant atmosphere turning into online learning. Education must be implemented in the implementation of the teaching and learning process in the new era Normal activities can still be carried out without reducing the meaning of learning and ignoring the role of the teacher/lecturer as a teacher. Based on these problems, the online learning model is the main recommendation in learning. The purpose of this study was to determine and analyze the use of learning models in improving student learning outcomes in the new normal. This research uses qualitative analysis. The research was conducted on campus with the research subjects of lecturers and students. Data collection tools using questionnaires, research data were analyzed using descriptive analysis. In this study, it was concluded that lecturers must make and implement new breakthroughs in the form of online learning models during lectures in the current new normal, one of which is by implementing lecture methods that will lead to increasing online learning comfort and critical thinking of a student. So it is hoped that students can be comfortable and follow the lectures well even though online lectures are carried out. In this study, it was concluded that lecturers must make and implement new breakthroughs in the form of online learning models during lectures in the current new normal, one of which is by implementing lecture methods that will lead to increasing online learning comfort and critical thinking of a student. So it is hoped that students can be comfortable and follow the lectures well even though online lectures are carried out. In this study, it was concluded that lecturers must make and implement new breakthroughs in the form of online learning models during lectures in the current new normal, one of which is by implementing lecture methods that will lead to increasing online learning comfort and critical thinking of a student. So it is hoped that students can be comfortable and follow the lectures well even though online lectures are carried out.
Analysis of Cash Flow Reports as a Measuring Tool For Financial Performance Effectiveness (Case Study of PT. Astra Agro Lestari Tbk.): Analysis of Cash Flow Reports as a Measuring Tool For Financial Performance Effectiveness (Case Study of PT. Astra Agro Lestari Tbk.) Erlyna Tri Rohmiatun
Jurnal Mantik Vol. 4 No. 1 (2020): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.019 KB)

Abstract

Corporate performance appraisal reports especially finance need to be done to determine the level of achievement and success of the company in carrying out its activities in order to empower the financial resources available. The type of data obtained from the secondary company data uploaded on the page //http:www.idx.co.id/ and //http:www.astra-agro.co.id/ in the form of financial statements, namely the balance sheet and income statement during the observation period in 2014 to 2018. The data analysis technique used was descriptive analysis technique. Purpose of this research is to know the cash flow analysis in assessing performance at PT. Astra Agro Lestari, Tbk during 2014-2018. Ratio analysis will be used in this study. Among these ratios are the ratio of cash flows (AK), ratio of cash to interest coverage (CKB), cash ratio to current debt (KHL), capital expenditure ratio (PM), ratio of Total Debt (HT). Calculation of ratio to a) years to years b) years to base, c) compared to similar industries. By using the calculation of the ratio method, the results are unfavorable so that it can be concluded that the performance of PT. Astra Agro Lestari Tbk. 2014 until 2018 using the calculation of the above ratio has an underperformance.
PENINGKATAN KEPATUHAN PAJAK MELALUI DIGITALISASI: EFEKTIVITAS E-FILING DAN E-BILLING DI KPP PRATAMA SIDOARJO SELATAN Rohmiatun, Erlyna Tri; Rosyida, Riska Ainur; Khoiroh, Fastabiqul
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2615

Abstract

Digital transformation of taxation through the implementation of e-filing and e-billing has contributed to increasing tax compliance, reducing administrative burdens, and improving taxpayer experience at KPP Pratama Sidoarjo Selatan. This study uses a qualitative approach with a case study design and semi-structured interview techniques with individual taxpayers and MSMEs. The results show that ease of use of digital systems can increase compliance, but its effectiveness is influenced by the level of digital literacy, access to technology, and trust in system security. The main challenges include low digital literacy among elderly taxpayers, limited technical assistance, and system instability during peak reporting periods. This study emphasizes the importance of strengthening cybersecurity, increasing digital literacy, and integrating new technologies such as AI and blockchain to support an efficient, secure, and inclusive tax system.
Pelatihan Pembukuan Digital Menggunakan Aplikasi Buku Warung bagi Pelaku Usaha Mikro, Kecil, dan Menengah Wicaksono, Achmad; A Falaqil; Junaidi, Didik; Rohmiatun, Erlyna Tri; Isbakhi, A Falaqil
Nusantara Community Empowerment Review Vol. 3 No. 2 (2025): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/yy6rw858

Abstract

Tujuan dari pelatihan ini adalah untuk membantu masyarakat setempat dengan mengajarkan UMKM di Warga Wedoro RT 09 RW 09 Kecamatan Waru tentang pentingnya pencatatan yang akurat untuk pertumbuhan dan manajemen perusahaan serta dengan memperkenalkan mereka pada aplikasi Buku Warung. Pendekatan pelatihan bagi UMKM beragam, mulai dari survei, penjangkauan langsung, hingga pelatihan interaktif. Hasil pengabdian masyarakat menunjukkan bahwa banyak UMKM masih belum menyimpan atau mencatat transaksi keuangan, dan bahkan di antara mereka yang sudah melakukannya, banyak yang masih belum mengurutkan pembukuan secara sistematis, terutama dalam hal pencatatan pembelian dan penjualan. Melalui kegiatan sosialisasi aplikasi Buku Warung, pemilik usaha dapat mendapatkan pengetahuan dan wawasan yang lebih mendalam mengenai cara menggunakan aplikasi ini. Dengan demikian, diharapkan pemilik UMKM dapat mulai menggunakan aplikasi ini melalui perangkat Android yang dimilikinya. The purpose of this training is to contribute to the community by increasing the understanding of micro, small, and medium enterprises (MSMEs) about the importance of recording or bookkeeping in managing and developing businesses, as well as introducing the Buku Warung application to MSME players in Wedoro Residents RT 09 RW 09 Waru District. The methods used in the training include surveys, direct socialization, and interactive training for MSME business actors. The results of community service show that some MSMEs have not done much recording or bookkeeping, and most of those that have done it are still not systematically arranged, especially in separating sales and purchase records. Through the socialization of the Buku Warung application, business owners can gain deeper knowledge and insight into how to use this application. Thus, it is expected that MSME owners can start using this application through their Android devices.
Pendampingan Penanaman Nilai-Nilai Anti-Korupsi Sebagai Persiapan Memasuki Dunia Kerja Bagi Siswa SMKN 3 Surakarta Irawati, Wiwit; Sulistiani, Dwi; Ginting, Rafles; Widiyati, Dian; Sari, Dian Wulan; Setiawan, Ricky Yunisar; Abdullah, Mei K.; Rohmiatun, Erlyna Tri
DEDIKASI PKM Vol. 6 No. 1 (2025): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dkp.v6i1.44737

Abstract

Pengabdian Kepada Masyarakat di SMKN 3 Surakarta bertujuan menanamkan nilai-nilai antikorupsi kepada siswa sebagai persiapan memasuki dunia kerja. Korupsi di Indonesia telah menjadi tantangan serius yang menghambat kemajuan ekonomi dan merusak kepercayaan publik. Pendidikan menjadi solusi untuk membentuk generasi muda yang berintegritas. Dengan pendekatan Participatory Action Research (PAR), program ini mengajak siswa, guru, dan pemangku kepentingan untuk berperan aktif dalam mengidentifikasi, merencanakan, dan menjalankan kegiatan terkait anti korupsi di dunia kerja. Tahapannya mencakup diskusi kelompok, survei, lokakarya kolaboratif, dan simulasi skenario nyata untuk membantu siswa menghadapi dilema etika. Diharapkan program ini mencetak tenaga kerja yang memahami pentingnya integritas dan transparansi serta mampu menghindari perilaku korup di dunia profesional. Selain itu, kegiatan ini memperkuat reputasi SMKN 3 Surakarta dan berkontribusi kepada masyarakat lokal dengan menyiapkan lulusan beretika. Program ini menargetkan peningkatan pemahaman siswa mengenai antikorupsi, pengembangan keterampilan untuk mengenali dan menghindari praktik korupsi, serta penanaman nilai integritas. Evaluasi dilakukan melalui survei dan diskusi reflektif guna memastikan relevansi dan dampak jangka panjang bagi siswa dan masyarakat.
Determinants of Tax Avoidance: The Role of Corporate Social Responsibility and Managerial Ownership in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) During 2020–2024 Fastabiqul Khoiroh; Achmad Wicaksono; Chairil Anwar; Erlyna Tri Rohmiatun
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/2dtzgw70

Abstract

Tax avoidance remains a major issue in Indonesia’s manufacturing sector despite the implementation of tax reform policies through the Harmonization of Tax Regulations Law. Corporate Social Responsibility (CSR) and managerial ownership are frequently associated with corporate decisions related to tax compliance; however, previous studies have reported inconsistent findings regarding their influence on tax avoidance. Using a quantitative associative approach, data were collected from annual and sustainability reports of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024. The sample was selected through purposive sampling, resulting in 210 observations. Data analysis employed descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination analysis. The findings indicate that CSR has a positive and significant effect on tax avoidance, suggesting that broader CSR disclosure may coexist with corporate tax efficiency strategies. Meanwhile, managerial ownership does not significantly affect tax avoidance. Simultaneously, CSR and managerial ownership also fail to significantly explain variations in tax avoidance behavior. The low explanatory power of the model indicates that tax avoidance practices are influenced by more complex external factors, including fiscal regulation, industry conditions, and corporate tax policies. These findings contribute to the literature on corporate governance and taxation in the post-tax reform era in Indonesia.
ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PENJUALAN DALAM PENGENDALIAN INTERNAL PADA TOKO LUWES FASHION BLITAR Zulfaa Gunawan; Dian Fahriani; Kafidin Muzakki; Erlyna Tri Rohmiatun
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to measure the effectiveness of implementing a cash register-based Point of Sale (POS) Accounting Information System on the execution of internal control at Luwes Fashion Store Blitar. This study employs a qualitative descriptive approach, with informants consisting of the owner and employees directly involved in sales activities and inventory management. Data were collected through observation, interviews, and documentation methods to obtain data which were then analyzed using the Miles and Huberman model and evaluated based on the five components of COSO internal control. The results indicate that the use of the Point of Sale cash register system helps accelerate transaction processes, improves recording accuracy, and provides sales information that is more accessible and usable. Based on the effectiveness measurement using the Dean J. Champion method, internal control scored 65%, placing it in the "moderately effective" category. However, the system's effectiveness is not yet optimal due to concurrent duties (lack of segregation of duties), the absence of written SOPs and organizational structures, and inventory oversight that has not been fully implemented. The results of this study show that the implementation of AIS in retail MSMEs is determined not only by technology but also by the quality of internal control mechanisms supporting business operations. Keywords: Accounting Information System, Internal Control, COSO
Pengaruh Sustainability Reporting terhadap Nilai Perusahaan Pertambangan di Indonesia: Systematic Literature Review dengan Pendekatan PRISMA 2020 Syifa Aristawati; Erlyna Tri Rohmiatun
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 1 (2026): Februari: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i1.2053

Abstract

Mining companies are increasingly required to demonstrate environmental, social, and governance (ESG) accountability through sustainability reporting (SR). However, empirical evidence regarding the impact of SR on firm value in Indonesia’s mining sector remains inconsistent. This study aims to systematically examine the relationship between sustainability reporting and firm value using legitimacy theory as the conceptual framework. A Systematic Literature Review was conducted following the PRISMA 2020 protocol, employing narrative and thematic synthesis. Peer-reviewed articles published between 2018 and 2025 were retrieved from Google Scholar, Garuda Portal, and SINTA databases using relevant keywords. From 4,260 initial records, 11 studies met the inclusion criteria after screening, deduplication, and quality appraisal using an adapted CASP checklist. The findings reveal three dominant patterns: most studies report a positive effect of SR on firm value through improved transparency, corporate reputation, and investor confidence; several studies find no significant relationship due to short-term investor orientation; while a minority report negative effects associated with low disclosure quality and greenwashing concerns. Furthermore, the effectiveness of SR is influenced by disclosure quality, corporate governance, profitability, and leverage. This study implies that sustainability reporting can enhance firm value when disclosures are credible, consistent, and material, supporting legitimacy theory and encouraging alignment with the GRI 14: Mining Sector 2024 standard.
Co-Authors A Falaqil Abdullah, Mei K. Achmad Wicaksono Ahmad F A Chairil Anwar Dian Fahriani Dwi Sulistiani Fahimatus Sania Fastabiqul Khoiroh Irawati, Wiwit Isbakhi, A Falaqil Junaidi, Didik Kafidin Muzakki Khoiroh, Fastabiqul Rafles Ginting Ricky Yunisar Setiawan Rosyida, Riska Ainur Sari, Dian Wulan Syifa Aristawati Wahyu Maulida Lestari Widiyati, Dian Zulfaa Gunawan