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Implementasi Sistem Pelaporan Perpajakan bagi BUMDes dan Pelaku UMKM di Desa Tani Bhakti Kecamatan Loa Janan Kabupaten Kutai Kartanegara Fauziah, Fenty; Askiah , Askiah; Yamin, Bun
Jurnal Abdimas Mahakam Vol. 5 No. 2 (2021): JURNAL ABDIMAS MAHAKAM
Publisher : Institute for Research and Community Services (LPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/jam.v5i2.1412

Abstract

Membayar pajak adalah kewajiban setiap warga negara Indonesia yang harus dilaksanakan. Bentuk ketaatan warga Negara adalah memiliki nomor pokok wajib pajak dan melaporkan SPT Tahunan. Pengetahuan masyarakat tentang perpajakan yang masih minim menjadi dasar pengabdian ini dilakukan. Bentuk dari implementasi yang dilakukan adalah sosialisasi dan pelatihan, yang dilaksanakan bulan Februari 2021, yaitu sebelum tanggal terakhir pelaksanaan pelaporan Surat Pemberitahuan (SPT) tahunan. Tujuan dari pelatihan ini, khususnya bagi BUMDes dan pelaku UMKM adalah untuk meningkatan kemampuan, pengetahuan dan keterampilan pelaporan perpajakan melalui web DJP online dan aspek lain yang berhubungan dengan hal tersebut. Proses sosialisasi dan pelatihan dimulai dari persiapan dengan menganalisis kebutuhan sosialisasi dan pelatihan, merumuskan tujuan kegiatan, mempersiapkan materi dan melaksanakan sosialisasi dan pelatihan. Metode sosialisasi dilakukan dengan memberikan ceramah, diskusi, tanya jawab dan metode pelatihan dilakukan bagaimana penyajian laporan keuangan, memiliki e-fin serta pelaporan Surat Pemberitahuan (SPT) tahunan melalui e-filling. Pelatihan dilakukan menggunakan akun salah satu peserta yang sdh memiliki akun di secara daring melalui web https://djponline.pajak.go.id/. Hasil dari pelatihan ini diharapkan dapat meningkatkan pengetahuan teknis bagi BUMDes dan pelaku UMKM dalam menyusun laporan keuangan serta mengimplementasikan pengetahuannya tentang kewajiban perpajakannya yaitu cara pengisian dan pelaporan SPT tahunan bagi BUMDes dan pelaku UMKM sebagai orang pribadi maupun badan, sehingga pelaporan SPT tahunan dapat dilakukan tahun pajak 2020 dan pada masa tahun pajak yang akan datang.
Analysis of the dynamics of interaction between profitability and liquidity using a predator-prey model approach Jamal, Sri Wahyuni; Suparno, Suparno; Fauziah, Fenty; Rashid, Umi Kartini; Latief, Azhar
BISMA (Bisnis dan Manajemen) Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/bisma.v16n2.p240-260

Abstract

Profitability and liquidity are among the critical issues that must be studied and considered by the management of every organisation as their foremost task. This research aims to analyse the bidirectional dynamics of profitability ratios and liquidity ratios over time. This research also aims to present forecasted values of profitability and liquidity for the next five years. The data used in this study are obtained from the food industry company’s annual reports for the period 2011-2022. This research adopts a predator-prey model containing a pair of non-linear differential equations to describe the interaction between two species. The results show that the predator-prey model can explain the bidirectional dynamics of profitability ratios and liquidity ratios with high accuracy. Besides, this study indicates that the type of relationship between profitability and liquidity is predator-prey. The forecasting results show that for 2023-2027, both profitability and liquidity tend to decrease. Based on the data, the company’s profitability and liquidity dynamics periodically fluctuate over time. This fluctuation indicates a positive sign for company’s profitability and liquidity are in good condition. In the future, company has to take preventive measures to continue stabilising its profitability and liquidity.
Concept Analysis of Web And Mobile Based Company Management Information System (Shopee E-Commerce Company Case Study) Fauziah, Fenty
International Journal of Management Science and Information Technology Vol. 3 No. 2 (2023): July - December 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v3i2.1382

Abstract

This study aims to determine the application of the Management Information System used in organizing buying and selling activities at E-Commerce Shopee by analyzing the concept of various features contained in the Shopee application so that it can be implemented in a more systematic and structured manner. E-commerce is an act of buying and selling electronically using the internet as a medium, and Shopee is one of them. The research method used is descriptive and comparative methods, namely describing and comparing online and offline shopping on the Shopee application using the Wilcoxon test with 40 student respondents. The results showed that 0.001 means that it is smaller than 0.05, namely that there are differences in consumer use before and after using the Shopee application which implements a management information system that has an impact on consumer convenience in shopping.
THE EFFECT OF WEB QUALITY AND PERCEIVED OF USEFULNESS ON BEHAVIOR INTENTION TO USE AMONG SHOPEEFOOD USERS IN SAMARINDA Pawesty, Enik; Anggreini, Fevica Dwi; Ariandi, Muhammad Amir; Said, Muhammad; Fauziah, Fenty
Jurnal Ekonomi dan Manajemen Vol 16 No 2 (2022): Jurnal Ekonomi dan Manajemen (Special Edition MSEPS UMKT)
Publisher : Universitas Muhammadiyah Kalimantan Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30650/jem.v16i2.3637

Abstract

This study focuses on the effect of the relationship between variables consisting of Web Quality on Perceived Usefulness, Web Quality on Behavior Intention, and Perceived Usefulness on Behavior Intention. The object of this research is Shopeefood users in Samarinda City. This study uses a quantitative approach method. Using primary data and research data collected using a survey method with questionnaires. The research sample is 90 data and using Structural Equation Modeling (SEM) analysis tools with Smart-PLS Software. The results of this study are Web Quality has a significant positive effect on Perceived Usefulness, Web Quality has a significant positive effect on Behavior Intention, and Perceived Usefulness has a significant positive effect on Behavior Intention. The value of the greatest relationship path is found in the relationship between the Web Quality variable and Perceived Usefulness. There is a direct and indirect relationship in this study, the results of the study show that the direct effect is greater than the indirect effect. The researcher's suggestion to Shopeefood, Shopeefood should further improve the Web Quality to increase Behavior Intention for interest to use Shopeefood in a sustainable manner.
DETERMINAN DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Fauziah, Fenty; Martihen Supriyadi; Fitri Darmayani Manoy
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 6 No. 2 (2023): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v6i2.5601

Abstract

This research has the aim of knowing and analyzing the effect of the Net Profit Margin and Tax Rate partially and simultaneously on the Dividend Payout Ratio in manufacturing companies listed on the Indonesia Stock Exchange.Secondary data collection is the method utilized to gather the data, and it can be accessible through the official websites of the Indonesia Stock Exchange and official websites of the company that was chosen as the research sample. With a sample selection technique utilizing purposive sampling, the population considered is all manufacturing enterprises registered on the Indonesia Stock Exchange. Panel data analysis is the method of data analysis used using the statistical software Eviews. Partially, Net Profit Margin has a significant negative effect on the Dividend Payout Ratio and the Tax Rate has a significant negative effect on the Dividend Payout Ratio. Simultaneously Net Profit Margin and Tax Rate have a significant effect on the Dividend Payout Ratio. The research conducted can be useful for researchers and readers to add insight and knowledge. Likewise, investors who want to invest in the manufacturing sector can consider the Net Profit Margin and Tax Rate factors because they have a significant influence on the Dividend Payout ratio.
Implementation of Management Functions at PT Pegadaian (Persero) Finthariasari, Meilaty; Pitra, Ahmad; Mukadar, Amir; Humairah, Mifta; Fauziah, Fenty
Journal of Social Work and Science Education Vol. 5 No. 3 (2024): Journal of Social Work and Science Education
Publisher : Yayasan Sembilan Pemuda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52690/jswse.v5i3.881

Abstract

This research aims to investigate and analyze the implementation of management functions at PT. Pegadaian (Persero) Lebong Regency. Considering the many functions of management, this research will only discuss four management functions, namely, planning, organizing, supervising, and directing. This research uses descriptive and qualitative research methods. In the data collection process in this research, researchers used observation, interview, and documentation techniques. In analyzing the data, researchers used data analysis techniques with data reduction steps, data presentation, and drawing conclusions. The research results show that employees already have their respective duties and obligations in dividing tasks as well as arranging activities by planning in advance. Apart from planning the division of tasks according to the abilities of each employee, PT. Pegadaian (Persero) Lebong Regency also provides good guidance to employees. By carrying out training activities that all employees must participate in. Then, in terms of supervision of PT Pegadaian (Persero), Lebong Regency also did well. Supervision is very important in a company so that the evaluation process runs smoothly.
METODE SYSTEMATIC LITERATURE REVIEW UNTUK IDENTIFIKASI METODE PENGEMBANGAN SISTEM INFORMASI DI INDONESIA Ningsih, Indah Widyah; Malik, Deni; Utomo, Candra Hadi; Aswan, Aswan; Fauziah, Fenty
JURSIMA Vol 10 No 3 (2022): Jursima Vol.10 No.3
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v10i3.450

Abstract

Sistem informasi merupakan sekelompok komponen yang mempunyai keterkaitan dalam mencapai suatu tujuan. Pengembangan sistem informasi memiliki metode-metode yang beragam. Metode yang biasa digunakan dalam pengembangan sistem informasi yakni metode terstruktur dan metode berorientasi objek. Belum diketahui berapa banyak sistem informasi yang telah dikembangkan oleh metode-metode tersebut. Tujuan dari penelitian ini yakni untuk mengidentifikasi metode pengembangan sistem informasi di Indonesia dengan data yang diperoleh dari artikel terkait sepanjang tahun 2021 tentang sistem informasi. Penelitian ini menggunakan metode Systematic Literature Review (SLR). Adapun metode SLR berguna untuk mengidentifikasi pengembangan sistem informasi di Indonesia dengan pertanyaan tertentu yang relevan, penggunaan metode ini dapat dilakukan review dan identifikasi artikel jurnal secara sistematis dengan setiap proses mengikuti tahapan yang telah ditetapkan. Hasil penelitian ini, metode terstruktur merupakan metode yang dominan digunakan dalam menyelesaikan pengembangan sistem informasi.
CUSTOMER ANXIETY AFTER COVID-19 AND ITS IMPACT TO THE BEHAVIORAL INTENTION AT HYPERMARKET Fauziah, Fenty; Nardi, Nardi; Fitriansyah, Fitriansyah; Zien , Rushami; Nurfadillah, Mursidah
TRIKONOMIKA Vol 23 No 1 (2024): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/trikonomika.v23i1.12771

Abstract

The COVID-19 pandemic has significantly impacted the modern retail sector, particularly hypermarkets in East Kalimantan, influencing consumer behavior by creating anxiety and promoting both hedonic and utilitarian shopping behaviors. This study examines how attitudes toward behavior mediate the relationship between anxiety, utilitarian value, hedonic value, and behavioral intention among hypermarket consumers post-pandemic. The study addresses theoretical and empirical inconsistencies in these relationships. Involving 160 participants selected through systematic random sampling, data were analyzed using Partial Least Squares (PLS) with Smart PLS 3.0. Seven hypotheses were tested. Findings indicate that only utilitarian value and attitude toward behavior significantly affect behavioral intention. Both hedonic and utilitarian values predict attitudes toward behavior, while anxiety has a negative and insignificant effect on both behavioral intention and attitudes. Post-pandemic, consumers are no longer anxious about shopping at hypermarkets, suggesting a need for improved promotions and services in hypermarkets.
Ketahanan Pangan Melalui Tanaman Hidroponik di Desa Melintang: Food Security Through Hydroponic Plants in Melintang Village Nurfadillah, Mursidah; Fauziah, Fenty; Kustiawan, Paula Mariana; Anitra, Vera; Al Farauqi, Mohamad Dziqie Aulia
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 3 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i3.8545

Abstract

Desa Melintang is one of the villages in East Kalimantan Province located in the Kota Bangun area, Muara Wis District, Kutai Kartanegara Regency, East Kalimantan Province. The area is a water or lake region, so Desa Melintang is situated above the water. With such regional conditions, Melintang village does not have land that can be used for gardening or farming due to the absence of land or soil. This affects the vegetable needs, which cannot be produced by the people of Melintang Village themselves, so they have to be brought in from outside the region to. The long distance traveled to obtain vegetables makes it necessary for the community to spend more time dan money if they want to get vegetables. Based on the aforementioned issues, the PKM team conducted community service activities by providing hydroponic plant training to the PKK mothers' group in Melintang Village, while also donating hydroponic equipment dan supplies to the community. The results of the activity are expected to be beneficial in increasing the community's knowledge about hydroponic plants. In addition, by producing their own vegetables, the quality or freshness of the vegetables can be better guaranteed, dan the community can also save on expenses, which is expected to impact food fulfillment dan improve the welfare of the community.
Concept Analysis of Web And Mobile Based Company Management Information System (Shopee E-Commerce Company Case Study) Fauziah, Fenty
International Journal of Management Science and Information Technology Vol. 3 No. 2 (2023): July - December 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v3i2.1382

Abstract

This study aims to determine the application of the Management Information System used in organizing buying and selling activities at E-Commerce Shopee by analyzing the concept of various features contained in the Shopee application so that it can be implemented in a more systematic and structured manner. E-commerce is an act of buying and selling electronically using the internet as a medium, and Shopee is one of them. The research method used is descriptive and comparative methods, namely describing and comparing online and offline shopping on the Shopee application using the Wilcoxon test with 40 student respondents. The results showed that 0.001 means that it is smaller than 0.05, namely that there are differences in consumer use before and after using the Shopee application which implements a management information system that has an impact on consumer convenience in shopping.
Co-Authors Adhadianawaty, Sri Aisyiyati Sitti Noor al farauqi, Mohamad dziqie aulia Amilia, Andini Nur Anam, M. Khairul Ananda, Rolly Rezki Anggreini, Fevica Dwi Apriani, Mellisya Iriena Arbansyah, Arbansyah Ariandi, Muhammad Amir Askiah , Askiah Askiah, Askiah Aswan Aswan Asyari, Achmad Hasan Aulia, Sweet Nabila Imsaki Azhar Latief Bambang Sutedjo Dwi Anggreini, Fevica Finthariasari, Meilaty Fitri Darmayani Manoy Fitriansyah Fitriansyah, Fitriansyah Harry Rahmadi, Muhammad Humairah, Mifta Ichsan, Muhammad Nor Ika Ayu Mentari Iswahyudi, Norman Jamal, Sri Junnah, Rika Nur Kaunang, Merinda Margaret Kumalasari, Virda Putri Maharani, Indah Malik, Deni Martihen Supriyadi Maulida, Nadila MUHAMMAD SAID Mukadar, Amir Mulyanto, Ahmad Shiddiq Muti’ah, Siti Nardi, Nardi Ningsih, Indah Widyah Norjannah, Amalia Putri Nur Rahmawati Nurfadillah, Mursidah Paula Mariana Kustiawan Pawesty, Enik Pitra, Ahmad Praditasari, Alvina Charisma Pratika, Rika Pratiwi, Vera Herliana Rahayu, Sari Rahiman, Rahiman Agus Salim Rahmadi, Muhammad Harry Rashid, Umi Kartini Rezki Ananda, Rolly Rislawati, Nita Riyanti Yusuf, Eka Rusdi Rusdi Rushami Zien, Nur Hanisfatin Salamah, Selvi Sari, Cici Alya Setiawan Tri Yulianto, Sufiandi Sofia Ulfa Eka Hadiyanti, Sofia Ulfa Eka Sri Wahyuni Jamal Sulistia, Iwan Suparno Suparno Susilo, Landifa Kantana Erlian Suwarno, Kafka Navisa Syahbana, Muhammad Ali Triyono Triyono Utomo, Candra Hadi Vera Anitra Vita Pramaningsih Yamin, Bun Yanti, Siti Hajar Zien , Rushami Zien, Nur Hanisfatin Rushami