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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development) AL-MUTTAQIN : Jurnal Studi, Sosial, dan Ekonomi Quantitative Economics and Management Studies CENDEKIA : Jurnal Ilmu Pengetahuan Equity: Jurnal Akuntansi International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) ProBisnis : Jurnal Manajemen Jurnal Ekonomika Dan Bisnis Procedia of Social Sciences and Humanities Indonesian Journal of Public Health and Nutrition Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Indonesian Journal of Management Science Jurnal Ekonomi, Manajemen, Akuntansi
Anisa, Nur Aini
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Mathematics Public Health Social Sciences

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Analysis of Calculation of Value Added Tax Deposit and Reporting with E-Invoice System Anisa, Nur Aini; Utomo, Priyo; Apriliasari, Ria Dini
Equity: Jurnal Akuntansi Vol. 5 No. 2: April 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i2.609

Abstract

This research uses two Value Added Tax data, namely, input of Value Added Tax data, along with output Value Added Tax data and sales data in 2024. The type of research is a qualitative approach, analysis uses descriptive data that aims to analyze data on various conditions and situations that arise based the object of research using sales data, input VAT and output VAT for the 2024 period of PT. XYZ Surabaya. While the data source in this study uses secondary data. From the results of the research that has been carried out, it shows that calculation, deposit and report of Value Added Tax carried out by PT. XYZ shows that the calculation, deposit and reporting of VAT using e-invoices are in accordance with Law No. 42 of 2009 concerning Value Added Tax (VAT) and Sales Tax on Luxury Goods (PPnBM).
The Influence of Sales Growth and Company Size on Tax Avoidance in Manufacturing Companies Listed on The BEI for The Period 2018-2020 Arifin, syamsul; Anindiyadewi, Nabila Carissa; Nuryadi, Nuryadi; Adhitya Pratama, Devangga Putra; Anisa, Nur Aini
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 2 (2025): March 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i2.3099

Abstract

This research aimed to analyze the effect of sales growth and firm size against tax avoidance on manufacturing companies registered in BEI for the period 2018-2020. The populations used in this study were 26 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2020. The sample selected based on the purposive sampling method of 17 companies. The analysis technique used in this research is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The result of the analysis showed that sales growth has no significant effect partially on tax avoidance. This means that the company's sales growth has no effect on tax avoidance. Firm size has a significant negative effect partially on tax avoidance. This means that the larger a company is, the lower the practice of tax avoidance. Meanwhile, sales growth and company size simultaneously have a positive effect on tax avoidance.
PENGARUH PENGENAAN PAJAK PROGRESIF DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA SURABAYA Putri, Ardelia Ayu Nasuka; Anisa, Nur Aini
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 5 No. 3 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v5i3.6148

Abstract

ABSTRACT This study aims to determine the influence of Progressive Tax and Tax Sanctions on the Compliance of Four-Wheeled Vehicle Taxpayers in Surabaya City. The research employs a quantitative method with a survey approach. It uses both primary data, obtained through questionnaires, and secondary data from literature and supporting documents. The sampling technique used is probability sampling with a random sampling method, using the Slovin formula, resulting in a total of 100 respondents. The questionnaire was distributed randomly via social media to reach a wide range of respondents. This instrument was designed to measure taxpayers' perceptions of progressive tax and tax sanctions and their influence on taxpayer compliance. The results show that progressive tax and tax sanctions simultaneously have a significant effect on the compliance of four-wheeled vehicle taxpayers in Surabaya. The coefficient of determination (R square) of 63.4% indicates that the variables of progressive tax and tax sanctions explain most of the variance in taxpayer compliance, while the remaining 36.6% is influenced by other variables not included in the study. These findings are expected to serve as input for local governments in formulating more effective tax policies to increase taxpayer compliance and optimize local revenue. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Pajak Progresif dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Roda Empat di Kota Surabaya. Metode yang digunakan adalah metode kuantitatif dengan pendekatan survei. Penelitian ini menggunakan data primer yang diperoleh melalui angket dan data sekunder dari berbagai literatur dan dokumen pendukung. Teknik pengambilan sampel dilakukan secara probability sampling dengan metode random sampling, menggunakan rumus Slovin sehingga diperoleh jumlah sampel sebanyak 100 responden. Angket disebarkan secara acak melalui media sosial untuk menjangkau responden secara luas. Instrumen ini dirancang untuk mengukur persepsi wajib pajak terhadap pajak progresif dan sanksi pajak serta pengaruhnya terhadap kepatuhan wajib pajak. Hasil penelitian menunjukkan bahwa pajak progresif dan sanksi pajak secara simultan berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan roda empat di Kota Surabaya. Nilai koefisien determinasi (R square) sebesar 63,4% menunjukkan bahwa variabel pajak progresif dan sanksi pajak menjelaskan sebagian besar variabel kepatuhan wajib pajak, sedangkan sisanya sebesar 36,6% dipengaruhi oleh faktor lain di luar penelitian. Temuan ini diharapkan dapat menjadi masukan bagi pemerintah daerah dalam merumuskan kebijakan perpajakan yang lebih efektif guna meningkatkan kepatuhan wajib pajak dan optimalisasi pendapatan asli daerah.
Analisis Strategi Pengembangan SDM Untuk Mengoptimalkan Kinerja Karyawan Di Departemen Yanum regu Penghijauan PT. Fokus Jasa Mitra (FJM) Prasetyo, Agus; Anisa, Nur Aini; Zaman, Komarun
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya pengembangan sumber daya manusia (SDM) dalam meningkatkan kinerja karyawan, khususnya di lingkungan kerja yang bersifat teknis seperti Departemen Yanum Regu Penghijauan PT. Fokus Jasa Mitra (FJM). Tujuan dari penelitian ini adalah untuk menganalisis strategi pengembangan SDM yang diterapkan dan sejauh mana strategi tersebut berkontribusi dalam mengoptimalkan kinerja karyawan. Penelitian ini menggunakan metode kualitatif deskriptif, dengan pengumpulan data melalui wawancara, observasi, dokumentasi, dan kuesioner terhadap 4 pimpinan dan 21 karyawan. Hasil penelitian menunjukkan bahwa strategi pengembangan SDM di FJM telah mencakup pelatihan teknis, pelatihan keselamatan kerja, serta evaluasi dan briefing rutin. Mayoritas karyawan merasa bahwa pelatihan relevan dan berdampak positif terhadap keterampilan kerja, meskipun waktu yang terbatas menjadi kendala utama. Selain itu, motivasi kerja belum sepenuhnya optimal akibat minimnya penghargaan dan kejelasan jenjang karier. Kesimpulan dari penelitian ini adalah bahwa strategi pengembangan SDM telah memberikan dampak positif terhadap kinerja, namun perlu peningkatan dari sisi motivasi, evaluasi, serta integrasi pelatihan dalam sistem kerja harian untuk mencapai hasil yang lebih optimal dan berkelanjutan.
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan Peran CSR sebagai Pemoderasi di PT. Aneka Tambang, PT. Adaro Minerals Indonesia, dan PT. United Tractor ., Satryani; Arifin, Syamsul; Anisa, Nur Aini
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i5.3598

Abstract

Financial performance is an essential indicator in assessing a company’s success, as it reflects the ability of the company to maintain business continuity and attract investors. The research aims to describe the analysis of the influence of financial reports on company value at PT. Aneka Tambang, PT. Adaro Minerals Industri, and PT. United Tractor in 2009-2023. The data studied were annual reports at PT. Aneka Tambang, PT. Adaro Minerals Industri, and PT. United Tractor in 2009-2023. The data collection technique used was documentation. The data analysis technique used was quantitative descriptive analysis. The results of this study are based on the profitability ratio using the Return Off Asset formula, the liquidity ratio using the Current Ratio formula, the solvency ratio using the Debt to Accet formula, the company value ratio using the Tobin'Q formula and the corporate social responsibility ratio using the CSRDIj = ⅀ Xij / Nj formula. The benefits of the profitability ratio, liquidity ratio, solvency ratio, company value ratio and corporate social responsibility ratio are to assess the company's financial performance whether it is in good condition or otherwise.
Influence of Boycott, Price, and Product Quality on Consumer Decisions for Unilever Sanitation Product in Pontianak Lestari, Lestari; Anisa, Nur Aini; Zaman, Komarun
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11624

Abstract

This study aims to examine the extent to which boycott actions, price, and product quality influence consumer purchase decisions regarding Unilever’s sanitation products in Pontianak. A quantitative approach was employed, and data were collected using questionnaires distributed to 100 respondents selected through purposive sampling. The data were analyzed using multiple linear regression, t-tests, and F-tests. The findings indicate that both consumer boycott and price do not have a significant impact on purchase decisions. In contrast, product quality has a positive and statistically significant effect (β = 0.382; sig. = 0.029). The constant value of 33.611 suggests that even when all independent variables are assumed to have no effect, the purchase decision level remains high. The R square value of 0.072 indicates that the three variables together explain only 7.2% of the variance in purchase decisions. The F-test result of 1.856 with a significance level above 0.05 confirms that the independent variables do not have a simultaneous effect. These findings highlight that product quality remains the dominant factor influencing purchase decisions, even amid social issues such as boycott movements.
Analisis Pengembangan Bisnis Coffe Shop Sebagai Ruang Sosial Dan Pertemuan Masyarakat Majemuk Ari, Ari; Anisa, Nur Aini; Komarun Zaman
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.12169

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pengembangan bisnis coffee shop melalui pemahaman perannya sebagai third place atau ruang sosial yang memfasilitasi interaksi masyarakat majemuk. Menggunakan metode kualitatif dengan pendekatan studi kasus pada Kafe Kayu Balikpapan, data dikumpulkan melalui observasi partisipatif, wawancara mendalam dengan pemilik, karyawan, dan pengunjung, serta analisis dokumentasi. Teori third place Ray Oldenburg digunakan sebagai landasan konseptual untuk menelaah fungsi coffee shop sebagai ruang netral yang mendukung kehidupan komunitas. Hasil penelitian menunjukkan bahwa keberhasilan pengembangan bisnis coffee shop tidak hanya ditentukan oleh kualitas produk dan strategi pemasaran, tetapi juga oleh kemampuan menciptakan lingkungan yang inklusif, nyaman, dan partisipatif. Elemen seperti desain interior yang fleksibel, fasilitas penunjang (Wi-Fi, stop kontak), serta kegiatan komunitas (workshop, live music, pameran seni) berperan penting dalam memperkuat fungsi sosial coffee shop. Pengunjung merasa lebih terfasilitasi untuk melakukan berbagai aktivitas sosial maupun produktif, sehingga terbentuk rasa kepemilikan dan keterikatan terhadap tempat. Kesimpulannya, coffee shop yang berkelanjutan adalah yang mampu mengintegrasikan nilai-nilai sosial dengan aspek komersial, menjadikannya bukan sekadar tempat konsumsi, tetapi juga ruang interaksi dan kolaborasi yang vital bagi dinamika sosial masyarakat urban.
Co-Authors ., Satryani Agus Prasetyo Anggraini, Risky Juliana Anindiyadewi, Nabila Carissa Apriliasari, Ria Dini Ari, Ari Darim, Abu Devangga Putra Adhitya Pratama Eka Damayanti Eka Intan Kumala Putri Evi Aulia Rachma Komarun Zaman Kristia Gayatri, Vanda Lailatul Mubarokah Lestari Lestari Megasari, Aisyah Darti Nasution, Hadi Nur Hidayah Nuryadi Nuryadi Pansiang, Priscila Fanda Priyo Utomo Putri, Ardelia Ayu Nasuka Setyoaji, Givanola Tri Setyowati, Lis Siswohadi, Siswohadi Sofwan Indarjo Syamsul Arifin Widawati, Etty Widjatmiko, Andri Gastri Widjatmiko, Andrik Gastri Zaman, Komarun