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All Journal TEMA (Jurnal Tera Ilmu Akuntansi) JPM (Jurnal Pemberdayaan Masyarakat) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Multitek Indonesia : Jurnal Ilmiah AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Cendekia : Jurnal Pengabdian Masyarakat Economics and Digital Business Review Jurnal Ilmiah Wahana Pendidikan Jurnal Ilmu Manajemen Advantage Empowerment: Jurnal Pengabdian Masyarakat Jurnal Cendekia Keuangan Jurnal Mutiara Ilmu Akuntansi Jurnal Akuntan Publik Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Neraca Manajemen, Akuntansi, dan Ekonomi Intellektika: Jurnal Ilmiah Mahasiswa Accounting Studies and Tax Journal JUTRIANCE Jurnal Ekonomi, Manajemen, Akuntansi
Srikalimah, Srikalimah
Universitas Islam Kadiri
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Analisa Penerapan Metode Penyusutan, Umur Manfaat, dan Revaluasi Aset Tetap terhadap Kinerja Keuangan Perusahaan Srikalimah Srikalimah; Rosyidatul Malikah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.1059

Abstract

This study aims to analyze the application of depreciation methods, useful life, and revaluation of fixed assets to the company's financial performance. The data analysis technique used is descriptive quantitative. The research was conducted at PG Ngadiredjo which is one of the business units of PT. Perkebunan Nusantara X. There are certain assets that need to be revalued in value every few days. Revaluation will affect the value of assets on the balance sheet. The purpose of this study is to analyze the application of depreciation methods, useful life, and revaluation of fixed assets to the company's financial performance. The results showed that the straight-line fixed asset depreciation method resulted in the lowest depreciation expense and the highest profit than the declining balance depreciation method and the number of year numbers method, which was Rp. 612,982,138 in 2017, and amounted to Rp. 949,809,316 in 2018 and 2019. In contrast, the declining balance method results in the highest depreciation load among the three methods used. The useful life of the assets applied by the company affects the calculation of depreciation expense. The increase in the value of the revaluation assets leads to an increase in the value of the assets presented on the balance sheet and an increase in comprehensive income on the income statement in the year of the revaluation. The highest ratio of fixed asset turnover, return on sales margin, and ROA occurred in 2019. The company can continue to use the straight-line depreciation method in calculating the depreciation expense of the assets it owns.
Implementasi Green Economy pada Sistem Instalasi Pengolahan Air Limbah Tahu dan Sensor Terintegrasi di Kediri Srikalimah; Rizky Arief Shobirin; Yanu Shalahuddin; Muhammad Syahrul Mubarok; Aqli Supremadi Naufal Pinandhita
Jurnal Pemberdayaan Masyarakat Vol 7 No 2 (2022): November
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v7i2.7522

Abstract

Every industry has special attention to environmental preservation; however, it has become an unresolved problem in the industrial center of tofu village. Based on the analysis, there were problems related to liquid waste produced by tofu craftsmen that doesn’t meet the Quality Standards for liquid waste of the Food Products Industry, limited costs, land, and space thus that it didn’t meet the adequacy of space for Wastewater Treatment Plants (WWTP). The PKM (Community Service Program) activity aimed to implement Green Economy Concept on Integrated WWTP Systems and Sensors for the Kediri Tofu Industry as an effort to solve the waste problem in the tofu industry. This activity began with field observations, compatibility and requirements analysis, construction design and designing WWTP systems and sensors, small-scale trials, analysis, and evaluation. The WWTP system used involves components of pre-treatment, neutralization, coagulation and flotation, sedimentation, and filtration. The designed sensors included Arduino Nano-based pH meter and TDS meter sensors that were connected to computers and smartphones by Arduino IDE and Blynk software. It was hoped that this activity might spur business actors to actively participate in solving waste problems and reducing environmental impact pollution with all the space and cost limitations.
Netflix In Indonesia : Customer Willingness To Pay in Video Streaming Service Nuril Aulia Munawaroh; Srikalimah Srikalimah; Zaenul Muttaqien
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.1136

Abstract

Selama beberapa tahun terakhir, streaming video telah menyumbang sebagian besar lalu lintas informasi yang disalurkan melalui Internet, dan terus bertumbuh pada tingkat yang stabil setiap tahun. Netflix adalah salah satu layanan streaming video-on-demand paling populer di Indonesia. Tujuan dari penelitian ini adalah untuk mengkaji pengaruh trust dan expected outcome dan peran attitude toward behavior sebagai variabel mediasi customer willingness to pay dengan pandangan mereka tentang free mentality, perceived sacrifice dan perceived benefit terhadap attitude toward behavior di kalangan pelanggan Netflix di Indonesia. Survei dilakukan untuk menguji hipotesis yang dinyatakan, dan data dikumpulkan melalui online survei kuesioner. Dalam penelitian ini digunakan skala Likert, dengan respon terhadap masing-masing indikator konstruk mulai dari sangat tidak setuju untuk sangat setuju pada skala 1 hingga 5. Kami menganalisis data dan menguji hipotesis menggunakan PLS teknik dengan perangkat lunak SmartPLS v3.3.3. Berdasarkan sejumlah konstruk yang diteliti, menunjukkan bahwa free mentality berpengaruh negatif yang signifikan terhadap sikap responden untuk berlangganan Netflix di Indonesia.
Alokasi Biaya Bersama untuk Produk Bersama dalam Penentuan Harga Jual Umi Nadhiroh; Srikalimah Srikalimah
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i2.1145

Abstract

The study of purpose is to analyze the allocation of joint costs in determining the selling price of products at UD. Konto Mulyo. The method used in this research is descriptive method, in this case, it is done by collecting related costs, then grouping them into raw material costs, labor costs and factory overhead costs to determine the cost of goods manufactured and the selling price according to the existing theory. According to the results of the analysis that has been done, there are different results between the methods used by UD. Konto Mulyo with the method used by the researcher. The results obtained show that the cost of goods manufactured for each product is much lower than the selling price set by the company. The calculations made by the company produce a higher cost of goods sold than the results of the analysis, so that the gross profit from the calculation of the company is smaller than the gross profit calculation from the analysis results. The results of the calculation of the selling price obtained by UD. Konto Mulya for each product, namely: Paving Block of Rp. 6,000, - Pillar Rp. 150,000, - Batako Rp. 12,000, - The winds Rp. 15,000, - Sewer Rp. 90,000, - and the calculation of the research results, namely: Paving Block of Rp. 4,939, - Pillar Rp. 109,098, - Batako Rp. 9,208, - Winds Rp. 11,789, - Culvert Rp. 65,431, -. So there is a price difference between those at UD. Konto Mulyo with the results of the researchers' calculations. Thus, the analysis of joint cost allocation using the relative sale value method in this study is appropriate and appropriate. Keywords: Cost of production; full coting; joint cost.
Workshop Akreditasi Jurnal dan Indeksasi DOAJ bagi Pengelola Jurnal UNISKA Ahmad Idris; Srikalimah Srikalimah; Indah Yuni Astuti; Sucipto Sucipto; Erwin Putera Permana
Cendekia : Jurnal Pengabdian Masyarakat Vol 5 No 1 (2023): Juni
Publisher : LPPM UNIVERSITAS ISLAM KADIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/cendekia.v5i1.3462

Abstract

Pengabdian ini merupakan kegiatan workshop yang bertujuan untuk memberikan pemahaman kepada pengelola jurnal di lingkungan Universitas Islam Kadiri tentang akreditasi jurnal nasional dan indeksasi DOAJ. Permasalahan di lapangan bahwa masih sedikit jurnal di lingkungan Universitas Islam Kadiri yang terakreditasi nasional dan terindeks DOAJ. Salah satu penyebabnya adalah masih jarang pelatihan jurnal dan pendampingan akreditasi jurnal dan indeksasi DOAJ sehingga para pengelola jurnal belum memiliki pengetahuan yang komprehensif mengenai persyaratan akreditasi jurnal dan persyaratan minimum dari DOAJ. Untuk itu diperlukan pelatihan jurnal yang berkesinambungan. Akreditasi jurnal merupakan kegiatan untuk meningkatkan mutu jurnal sesuai standar yang ditetapkan oleh Kemendikbudristek melalui sebuah sistem yang disebut ARJUNA. Sedangkan DOAJ merupakan lembaga pengindeks jurnal skala menengah yang populer saat ini yang menyediakan indeksasi untuk jurnal di seluruh dunia. Kegiatan ini diikuti oleh perwakilan jurnal di lingkungan Universitas Islam Kadiri. Metode yang digunakan adalah ceramah dan diskusi. Narasumber berasal dari Relawan Jurnal Indonesia. Hasil workshop ini adalah pengelola jurnal dapat melakukan proses akreditasi dan pengindeksasian DOAJ. Agar kualitas jurnal di lingkungan Universitas Islam Kadiri semakin baik dan berkualitas.
Pajak Penghasilan Badan Dipengaruhi Oleh Tax Planning Dan Leverage Dengan Manajerial Ownership Sebagai Variabel Moderating Srikalimah Srikalimah; Ahmad Yani; Fiki Chusniatus Sa’adah
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1569

Abstract

The banking sector is a service sector company that is expected by the central government to be able to work stably and also provide good income for the government with the income tax deposited. The existence of tax planning and leverage practices by companies will tend to reduce the income tax that will be paid by the company. This study aims to find out whether the company in carrying out its activities already carries out tax planning and also leverage to reduce the amount of income tax tax.This research is a descriptive study with a quantitative approach with the aim of analyzing, explaining, and concluding regarding the effect of tax planning and leverage on corporate income tax. The data collection technique in this study is in the form of documentation of the financial statements of banking sector companies listed on the IDX 2019-2021. The analysis technique used in this study is in the form of Classical Assumption Test, Multiple Linear Regression Test and Hypothesis Test. The results of this study indicate that tax planning has no partial positive effect on Corporate Income Tax. The leverage variable has a partially significant negative effect on Corporate Income Tax. While the simultaneous effect shows that the leverage and tax planning variables simultaneously influence Corporate Income Tax.
Pengaruh Attitude, Subjective Norm Dan Perceived Behavioral Control Terhadap Minat UMKM Dalam Penyusunan Laporan Keuangan Srikalimah Srikalimah; Rike Selviasari; Dewi Wungkus Antasari; Musabihul Qowi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1703

Abstract

The interest of MSMEs in the preparation of financial statements has an important role in making the right decisions and increasing stakeholder confidence. The purpose of this study is to investigate the factors that affect the interest of MSMEs in preparing financial statements. As well as knowing the influence of attitudes, subjective norms, perceptions of behavior control both partially and simultaneously on the interest of MSMEs in the preparation of financial statements. This research method is a descriptive quantitative approach with primary data sources through the dissemination of questionnaires with a sample of 100 MSME actors. Data analysis using descriptive statistics using SPSS. The results showed that partially or simultaneously attitude, subjective norm and perceived behavioral control have a positive and significant effect on the interest of MSMEs in the preparation of financial statements in Kediri. The results of this study provide empirical evidence about the factors that can affect interest in the preparation of financial statements.
Penerapan Perhitungan PPH Pasal 21 Berdasarkan Undang – Undang Harmonisasi Peraturan Perpajakan Tahun 2021 Terhadap Take Home Pay Karyawan Tetap Isnaini Azzahra; Fauziyah Fauziyah; Srikalimah Srikalimah
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1494

Abstract

The government passed Law on Harmonization of Tax Regulations no. 7 of 2021 In an effort to restore economic stability after the pandemic. In this provision, there are six changes regulated, one of which is regarding changes to the income tax rate in article 21. These changes in rates have been adjusted to reflect the conditions of society when facing the Covid-19 pandemic. The aim of this research is to analyze changes before and after the implementation of the Law on Harmonization of Tax Regulations in all Pizza Hut Branches in Kediri City. The method used in this research is descriptive quantitative with data collection techniques through observation and interviews. The results of the research show that the Take Home Pay of employees at Pizza Hut Restaurant according to the Law on Harmonization of Tax Regulations is IDR 154,555,773 and according to the Income Tax Law it is IDR 154,015,439. Meanwhile, at Pizza Hut Delivery Branch 2, the total employee take home pay according to the Law on Harmonization of Tax Regulations is IDR 119,712,095 and according to the Income Tax Law it is IDR 119,374,160. Take Home Pay for permanent employees with PKP below IDR 50,000,000 does not change because it is still within one layer of the tax rate. It is hoped that this research can contribute to companies in optimizing employee income tax calculations so that they can increase employee take home pay.
Analisis Naratif: Peran Media Sosial sebagai Sarana Pemasaran Digital Dewi Wungkus Antasari; Rike Selviasari; Srikalimah Srikalimah
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.827

Abstract

Revolusi industri 5.0 membawa perubahan pada dunia global. Baik perubahan sosial, kultur, teknologi dan ekonomi. Kemajuan ilmu pengetahuan dan teknologi yang memberikan pengaruh pada perubahan- perubahan lainnya. Digitalisasi menuntut perubahan dalam segala bidang, yang kehadirannya membawa kemudahan dan juga tantangan bagi masyarakat dan pelaku usaha di Indonesia. Media sosial saat ini sering digunakan untuk melakukan penjualan dan pengiklanan. Beberapa media sosial yang digunakan masyarakat Indonesia memiliki target pasar yang bebeda pula. Instagram, tiktok, dan facebook merupakan tiga media sosial yang paling sering digunakan pelaku usaha untuk melakukan pemasaran online. Melalui penelitian ini akan melakukan analisis secara naratif terkait peran penggunaan media sosial bagi pelaku usaha online dalam memasarkan produknya di era digital ini. Metode analisis dalam penelitian ini adalah naratif analisis dengan tujuan agar peneliti memperoleh informasi secara utuh dan lengkap terkait dengan pengalaman informan dalam melakukan pemasaran secara digital melalui masing- masing platform media sosial. Teknik analisis data interaktif analysis model terdiri dari data collection (pengumpulan data) yaitu dengan melakukan wawancara pelaku usaha online yang aktif menggunakan media Instagram, tiktok dan facebook. Hasil analisis menunjukkan banyaknya kemudahan dalam menggunakan media sosial sebagai sarana pemasaran secara digital. Diantaranya, dengan pemasaran digital jangkauan menjadi lebih luas, serta banyaknya fitur pemasaran dalam platform media sosial.
ANALISIS PENGARUH PENGUNGKAPAN CSR TERHADAP PROFITABILITAS PERUSAHAAN Dewi Rafita Sari; Sri Luayyi; Srikalimah Srikalimah
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 3 No. 7 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v3i7.1880

Abstract

Tujuan dari penelitian ini untuk mengetahui bagaimana pengaruh pengungkapan CSR kinerja ekonomi, sosial dan lingkungan yang diukur menggunakan indeks pengukuran GRI G4 terhadap profitabilitas perusahaan yang diukur menggunakan ROA pada perusahaan dengan periode 2020-2022 baik secara parsial maupun simultan. Populasi dalam penelitian ini yaitu perusahaan sub sektor logam dan sejenisnya yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini berjumlah 13 perusahaan yang diambil menggunakan teknik purposive sampling dengan total data yang telah melalui kriteria purposive sampling dan dapat diolah adalah sejumlah 39 sampel. Pengujian hipotesis menggunakan analisis regresi linier berganda dengan alat software SPSS versi 26. Hasil penelitian menunjukkan bahwa kinerja ekonomi dan lingkungan secara parsial tidak berpengaruh terhadap profitabilitas. Kinerja sosial secara parsial berpengaruh terhadap profitabilitas. Kinerja ekonomi, sosial dan lingkungan secara simultan tidak berpengaruh terhadap profitabilitas.
Co-Authors AA Sudharmawan, AA Achmad Arif Alfin Ahmad Jauhari Ahmad Yani ANITA SUMELVIA DEWI Antasari, Dewi Wungkus Aqli Supremadi Naufal Pinandhita Beby Hilda Agustin Beby Hilda Agustin Dara Sekar Priaji Devita Sari, Silvia Dewi Rafita Sari Dewi Wungkus Antasari Dewi Wungkus Antasari Doni Fitriyanto Endah Kurniawati Erwin Putera Permana Fauziyah Fauziyah Fauziyah Fauziyah Fauziyah Rahman Fiki Chusniatus Sa’adah Fitriyanto, Doni Idris, Ahmad Imarotus Suaidah Indah Yuni Astuti, Indah Isnaini Azzahra Isnaini Azzahra Jatmiko, Udik Kurniasari, Iin Kurniawati, Endah Kusuma, Marhaendra Lidya Agustina Mareta Rahmawati Putri Maya Novitasari Miftahul Munir Miftahul Munir, Miftahul Moch Davik Izzuden Mubarak Akbar Muhammad Alfa Niam Muhammad Syahrul Mubarok Munari Munari Musabihul Qowi Nadya Lupitasari Nadya Lupitasari Nurali Agus Najibul Zamzam Nuril Aulia Munawaroh Nuril Aulia Munawaroh Pinandhita, Aqli Supremadi Naufal Popy Tyara Sari Reginawati, Temi Rike Selviasari Rike Selviasari Rizky Arief Shobirin Rizky Arief Shobirin Rosyidatul Malikah Selviasari, Rike Shalahuddin, Yanu Shofia Fatimatuz Zahro’ Solly Aryza Sri Luayyi Sri Luayyi Sri Luayyi Sri Luayyi Sucipto Sucipto Sukmawati, Nadila Taufik Akbar Tika, Hella Laras Umi Nadhiroh Umi Nadhiroh Yanu Shalahuddin Yanuartanti, lska Yulia Intandani Yuyun Yuyun Zaenul Muttaqien Zamzam, Nurali Agus Najibul Zamzam, Nurali Agus Najibul