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Analisis Biaya Diferensial dalam Pengambilan Keputusan Penjualan Produk Setengah Jadi Atau Produk jadi Pada UKM Krupuk Rambak Cap Tiga Dara Kediri Sukmawati, Nadila; Luayyi, Sri; Srikalimah, Srikalimah
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.10913

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana analisis biaya diferensial dalam pengambilan keputusan penjualan produk setengah jadi atau produk jadi. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif.Teknik Pengumpulan data dilakukan dengan wawancara, observasi, dan dokumentasi. Teknik analisis data menggunakan data biaya produksi dengan mengelompokkan berdasar perilakunya, analisis pemisahan biaya semivariabel dengan metode regresi kuadrat terkecil, menghitung titik impas dalam unit, menghitung laba diferensial menjual produk setengah jadi atau produk jadi. Berdasarkan hasil penelitian, laba yang diperoleh dari menjual produk jadi sebesar Rp.289.006.500 lebih besar dibandingkan dengan menjual produk setengah jadi sebesar Rp.245.476.500 sehingga menunjukkan selisih laba sebesar Rp.43.530.000. Dari hasil analisis menunjukkan bahwa menjual produk jadi akan mendapatkan laba yang maksimal daripada menjual produk setengah jadi.
Sustainability Disclosure and Return on Assets: An Analysis of LQ45 from 2020 to 2022 Srikalimah, Srikalimah; Munir, Miftahul
TEMA Vol. 25 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.25.1.1-12

Abstract

This research tries to link Return On Assets (ROA) with Sustainable Reporting. Starting from a company's sustainable report on corporate social responsibility and there are several aspects that must be informed by the company to explain the impact of company activities on the economy, environment and social, this research was conducted with the aim: to measure the influence of Return On Assets with Sustainable Reporting from companies. mining company LQ45 which is listed on the Indonesia Stock Exchange (BEI). Using a purposive sample strategy, the population in this study is Return On Assets of mining businesses registered on the Indonesia Stock Exchange (BEI). Simple linear regression analysis is used to analyze the data.. The variables in this research consist of the independent variable, namely Return On Assets as variable X, and the dependent variable (Y), namely Sustainable Reporting. Based on the results of this research, it is proven that there is no significant influence between the independent variable and the dependent variable. These findings have important implications for the disclosure practices of mining companies, highlighting the need for more transparency in their sustainability re-porting to ensure better environmental and social performance.
Analisis Pengaruh Transfer Pricing Pada Perusahaan Yang Mempunyai Hubungan Istimewa Terhadap Laba Bersih PT. Bisi Interasional Tbk. Yulia Intandani; Fauziyah Rahman; Srikalimah Srikalimah
Intellektika : Jurnal Ilmiah Mahasiswa Vol. 1 No. 6 (2023): November : Jurnal Ilmiah Mahasiswa
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/intellektika.v1i6.452

Abstract

This research aims to analyze the effect of transfer pricing of a company that has a special relationship on the net profit of PT. Bisi International Tbk. The method used in this research is quantitative with a quantitative descriptive research type. Based on the research results, it shows that transfer pricing has a positive effect net profit on PT. Bisi International Tbk. The higher the transfer pricing, the higher the profit obtained because it can be used to minimize taxes so taxes are smaller. Special relationships have a positive effect net profit on PT. Bisi International Tbk. The higher the special relationship transactions, the higher the transfer pricing will be. Because transfer pricing in companies that have special relationships can reduce the amount of tax charged by the company and indirectly affect the company’s net profit
Pengaruh Perubahan Tarif Pajak, Sanksi Perpajakan Dan Kesadaran Pembayaran Pajak Terhadap Kepatuhan Wajib Pajak Lidya Agustina; Fauziyah Fauziyah; Srikalimah Srikalimah
Intellektika : Jurnal Ilmiah Mahasiswa Vol. 1 No. 6 (2023): November : Jurnal Ilmiah Mahasiswa
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/intellektika.v1i6.497

Abstract

The type of research applied in this research uses quantitative descriptive. This research was carried out at the Kediri City Micro Business and Manpower Service. The research sample for a population of 230 and the 90% confidence level is 70. The results of this study show that the tax rate change variable (X1) has a partially significant effect on taxpayer compliance (Y). This shows that the significant value of the tax rate change variable is 0.001< 0.05, then H1 is accepted and H0 is rejected. The tax sanctions variable (X2) has a partially significant effect on taxpayer compliance (Y). This shows that the significant value of the organizational commitment variable is 0.000 < 0.05, so Ha2 is accepted and H0 is rejected. Tax payment awareness variable (X3 ) has a partially significant effect on taxpayer compliance (Y). This shows that the significant value of the organizational culture variable is 0.000<0.05, so Ha3 is accepted and H0 is rejected. The variables changes in tax rates (X1), tax sanctions (X2) and awareness of tax payments (X3) have a significant effect simultaneously on taxpayer compliance (Y). This is shown by the significant value of the solidarity, organizational commitment and organizational culture variables of 0.000<0.05, then Ha4 is accepted and H0 is rejected.
Peran Moderasi Sanksi Pajak dalam Pengaruh Love of Money, Machiavellian, Tarif Pajak, Pemahaman Perpajakan dan Self Assessment System Terhadap Tax Evasion Shofia Fatimatuz Zahro’; Marhaendra Kusuma; Muhammad Alfa niam; Srikalimah Srikalimah
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 4 (2023): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i4.293

Abstract

This study aims to determine the effect of love of money (X1), Machiavellian (X2), tax rates (X3), understanding of taxation (X4) and self-assessment system (X5) on tax evasion (Y) and tax sanctions (Z) as moderating variable, for individual taxpayers who are active and registered at the Kediri Primary Tax Office in 2023. The analysis technique in this study uses multiple linear regression analysis with moderating variables (MRA). The sampling technique uses random sampling and determines the number of samples of 100 WPOP obtained from the calculation of the Slovin Formula. The results of the study show that love of money, Machiavellianism, tax rates, understanding of taxation and the self-assessment system have a positive and significant effect on tax evasion. The test results of the variable moderation of tax sanctions are able to weaken the Machiavellian influence, tax rates and understanding of taxation on tax evasion actions, while the role of moderation of tax sanctions in the influence of love of money and self assessment systems on tax evasion actions is able to strengthen.
PERANCANGAN DAN PENGUJIAN ALAT SENSOR PH SERTA SUHU BERBASIS INTERNET OF THINGS UNTUK MONITORING LIMBAH INDUSTRI TAHU Pinandhita, Aqli Supremadi Naufal; Shobirin, Rizky Arief; Shalahuddin, Yanu; Srikalimah, Srikalimah
MULTITEK INDONESIA Vol 17, No 1 (2023): Juli
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/mtkind.v17i1.6836

Abstract

Tofu wastewater has negative impact on the river ecosystems and local residents because its smell and acidity. Therefore, this research aimed to design tools and test pH and temperature sensors based on Internet of Things (IoT) for monitoring the results of the installation of tofu waste wastewater treatment (WWTP) system in real time as wastewater quality monitoring system development thus it capable for wastewater monitoring intensively. Methodology of this research was experimentally for designing monitoring tools, which at tool design stage using an ESP 8266 microcontroller, pH4502c and DS18B20 as pH and temperature sensors, respectively. And also, it was communicated with Arduino IDE and Blynk software to create program code on the microcontroller and as monitoring on the computer server and smartphones, respectively. The used statistical compatibility test was percentage error, validity and reliability tests based on the monitoring tool data response to observed its suitability of the wastewater monitoring tool set for sustainability in home industries. In the %error test, there were results in reading values by the pH and temperature sensor of 0.92-1.45% in the tofu waste and whole neutralization, coagulation, sedimentation and filtration compartments; however, there was %error result of 0.92-7.31% on the pH sensor for the tofu wastewater tub. There were very valid and reliable results on tofu waste and whole compartments of the WWTP. Based on these results, the wastewater monitoring tools set was declared suitable for continuous use in the tofu industry with recommendations for routine calibration at least every 3 days of use.
KEPUTUSAN INVESTASI SAHAM MENGGUNAKAN ANALISIS FUNDAMENTAL MELALUI PENDEKATAN EARNING PER SHARE (EPS), DIVIDEND PER SHARE (DPS), DAN PRICE EARNING RATIO (PER) PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA Etlyn Helena Putri; Sri Luayyi; Srikalimah
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 8 No. 7 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v8i7.5829

Abstract

Abstrack This research aims to find out investors in making stock decisions using fundamental analysis through an approach Earning Per Share (EPS), Dividend Per Share (DPS), and Price Earning Ratio (PER). This type of research is quantitative descriptive. The data source used in this research is secondary data. This research was conducted on 3 cigarette companies registered on the IDX for the 2019 – 2022 period with 12 observation data. The results of the discussion showed that there were 6 shares experiencing conditions overvalued namely PT Gudang Garam in 2021, PT HM Sampoerna in 2021 and PT Wismilak Inti Makmur in 2019-2022 where the intrinsic value is smaller than the market price. It was also found that there were 6 shares that experienced undervalued namely PT Gudang Garam in 2019, 2020, 2022 and PT HM Sampoerna in 2019, 2020, 2022 where the intrinsic value is greater than the market price. Keywords: Fundamental Analysis,Earning Per Share, Dividend Per Share, Price Earning Ratio, Intrinsic Value Abstrak Penelitian ini bertujuan untuk mengetahui investor dalam mengambil keputusan saham menggunakan analisis fundamental melalui pendekatan Earning Per Share (EPS), Dividend Per Share (DPS), dan Price Earning Ratio (PER). Jenis penelitian ini adalah deskriptif kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah data sekunder. Penelitian ini dilakukan pada 3 perusahaan rokok yang terdaftar di BEI periode tahun 2019 – 2022 dengan jumlah data pengamatan 12. Hasil dari pembahasan diperoleh hasil ada 6 saham yang mengalami kondisi overvalued yaitu PT Gudang Garam pada tahun 2021, PT HM Sampoerna pada tahun 2021 dan PT Wismilak Inti Makmur pada tahun 2019-2022 dimana nilai intrinsik lebih kecil daripada harga pasar. Diperoleh juga ada 6 saham yang mengalami undervalued yaitu PT Gudang Garam tahun 2019,2020,2022 dan PT HM Sampoerna tahun 2019,2020,2022 dimana nilai intrinsik lebih besar daripada harga pasar. Kata Kunci : Analisis Fundamental,Earning Per Share, Dividend Per Share, Price Earning Ratio, Nilai Intrinsik
PENGARUH TINGKAT EFEKTIVITAS DAN KONTRIBUSI PKB DAN BBNKB TERHADAP PENDAPATAN ASLI DAERAH Mareta Rahmawati Putri; Fauziyah, Fauziyah; Srikalimah, Srikalimah
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 8 No. 11 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v8i11.6069

Abstract

Pajak daerah terutama Pajak Kendaraan Bermotor (PKB) dan Bea Balik Nama Kendaraan Bermotor (BBNKB), berperan penting dalam meningkatkan Pendapatan Asli Daerah (PAD) di Propinsi Jawa Timur. Penting sekali mendorong pertumbuhan PKB guna meningkatkan kesejahteraan Daerah. Penelitian ini bertujuan untuk mengetahui pengaruh secara persial dan simultan efektivitas dan kontribusi PKB dan BBNKB terhadap PAD daerah. Penelitian ini dilakukan menggunakan data sekunder yang diperoleh dari Kantor Bersama SAMSAT Katang Kabupaten Kediri pada tahun 2020 sampai dengan tahun 2022. Penelitian ini dilakukan dengan menggunakan model deskriptif kuantitatif. Teknik pengumpulan data dalam penelitian ini adalah dokumentasi. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil penelitian menunjukkan bahwasanya Efektivitas PKB dan Efektivitas BBNKB berpengaruh signifikan terhadap PAD (Y). Sedangkan Kontribusi PKB dan Kontribusi BBNKB tidak berpengaruh signifikan terhadap PAD (Y). Variabel bebas tersebut memiliki pengaruh sebesar 1 atau 100%. Sebaiknya KB Samsat Katang Kediri terus meningkatkan dan mempertahankan keefektifan PKB dan BBNKB melalui program program yang dimiliki seperti pemutihan dan lainnya, hal tersebut berguna mendukung pertumbuhan Pendapatan Asli Daerah (PAD) dan mensejahterakan pendapatan daerah.
Evaluasi Tax Planning Guna Meningkatkan Efisiensi Pajak Pertambahan Nilai (Studi Kasus Pada PT Agrimara Cipta Nutrindo) Yuyun Yuyun; Beby Hilda Agustin; Srikalimah Srikalimah
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 2 (2023): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (990.286 KB) | DOI: 10.55606/jumia.v1i2.1088

Abstract

Upaya yang dapat dilakukan oleh perusahaan dalam meminimalkan beban pajak dalam batas yang tidak melanggar aturan disebut tax planning atau perencanaan pajak. Tax planning yang dapat dilakukan perusahaan, contohnya terhadap Pajak Pertambahan Nilai terutang. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan tax planning pada PT Agrimara Cipta Nutrindo dan melakukan evaluasi sejauh mana perencanaan tersebut dapat meningkatkan efisiensi Pajak Pertambahan Nilai. Jenis penelitian ini merupakan penelitian deskriptif kuantitatif. Teknik pengumpulan data dilakukan dengan survei, wawancara dan dokumentasi data-data yang dibutuhkan untuk mengevaluasi penerapan tax planning tahun 2020. Hasil penelitian menunjukkan bahwa perusahaan telah menerapkan tax planning secara efisien yaitu dengan memaksimalkan pengkreditan pajak masukan. Perencanaan pajak yang perlu ditingkatkan yaitu dengan penundaan pengkreditan pajak masukan dapat meratakan Pajak Pertambahan Nilai yang terutang atau lebih bayar dalam setiap masa pajak. Peneliti menyarankan agar tetap memperbaharui peraturan perpajakan terbaru dalam menerapkan tax planning serta segera melakukan kompensasi atas PPN lebih bayar pada tahun 2020.
ANALISIS PERHITUNGAN DAN PENGAKUAN PPN ATAS KENAIKAN TARIF PPN 11% GUNA MENGETAHUI PPN TERUTANG Nanda Indria Risty Arda Riezta; Khasanah Sahara; Srikalimah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 2 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i2.6273

Abstract

Abstrack This research aims to analyze the calculation and recognition of Value Added Tax (VAT) on CV. Bimantara Jaya. The research method used in this research is quantitative descriptive analysis. The data source for this research is primary data obtained directly from CV. Bimantara Jaya. Data collection techniques were carried out using interviews to obtain company history data, company organizational structure, company vision and mission as well as documentation to obtain sales and purchase data, as well as company Value Added Tax (VAT) data for the period April 2022 - March 2023. The results of the research showed that the calculation VAT is in accordance with tax regulations, namely using a rate of 11%, whereas in terms of VAT recognition the company has not yet journalized every purchase and sales transaction carried out because the company only records purchases and sales in a simple way. Therefore, companies are expected to recognize VAT by keeping journals for VAT-related purchase and sales transactions that occur within the company. Keywords: Value Added Tax (VAT), VAT Calculation, VAT Recognition, VAT Due Abstrak Penelitian ini bertujuan untuk menganalisis perhitungan dan pengakuan Pajak Pertambahan Nilai (PPN) pada CV. Bimantara Jaya. Metode penelitian yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif. Sumber data penelitian ini adalah data primer yang diperoleh langsung dari CV. Bimantara Jaya. Teknik pengumpulan data dilakukan dengan wawancara untuk memperoleh data sejarah perusahaan, struktur organisasi perusahaan, visi dan misi perusahaan serta dokumentasi untuk memperoleh data penjualan dan pembelian, serta data Pajak Pertambahan Nilai (PPN) perusahaan periode April 2022 - Maret 2023. Hasil penelitian diketahui bahwa perhitungan PPN sudah sesuai dengan peraturan perpajakan yaitu menggunakan tarif 11%, sedangkan dalam hal pengakuan PPN perusahaan belum melakukan penjurnalan atas setiap transaksi pembelian dan penjualan yang dilakukan karena perusahaan hanya melakukan pencatatan pembelian dan penjualan dengan cara sederhana. Oleh karena itu, perusahaan diharapkan melakukan pengakuan PPN dengan membuat jurnal atas transaksi pembelian dan penjualan terkait PPN yang terjadi di dalam perusahaan. Kata Kunci: Pajak Pertambahan Nilai (PPN), Perhitungan PPN, Pengakuan PPN, PPN Terutang
Co-Authors AA Sudharmawan, AA Achmad Arif Alfin Agus Athori Agustina, Rachma Ahmad Jauhari Ahmad Ridlo Abdillah Daim ahmad yani Ahmad Yani Aisa Corolla Ananda Budy Savera Andika Yulianto ANITA SUMELVIA DEWI Antasari, Dewi Wungkus Aqli Supremadi Naufal Pinandhita Ardiana, Meta Arel Agrossia Heresy Arisyahidin, Arisyahidin Beby Hilda Agustin Beby Hilda Agustin Darmawan, Raden Desinta Kurnia Ramadhanni Devita Sari, Silvia Dewi Rafita Sari Dewi Wungkus Antasari Dewi Wungkus Antasari Diana Ambarwati Doni Fitriyanto Dwi Ari Pertiwi Eka Askafi Endah Kurniawati Erwin Putera Permana Etlyn Helena Putri Fadlilatul Taufany Fauziyah FAUZIYAH Fauziyah Fauziyah Fauziyah Fauziyah Fauziyah Rahman Febrianti Nur Indah Sari Fiki Chusniatus Sa’adah Fitria Magdalena Suprapto Humaidi Humaidi Humaidi Humaidi Humaidi Husna, Lia Safarotul Idris, Ahmad Imarotus Suaidah Indah Yuni Astuti, Indah Indriani, Siti Rochmah Isnaini Azzahra Isnaini Azzahra Istiqomah Jatmiko, Udik Khasanah Sahara Koswara, Arwi Yudhi Kurniasari, Iin Kurniawati, Endah Lidya Agustina Luthfiana, Ainul M Alfa Niam Mareta Rahmawati Putri Marhaendra Kusuma Maya Novitasari Meta Ardiana Miftahul Munir Miftahul Munir, Miftahul Miladiah Kusumaningarti Moch Davik Izzuden Mubarak Akbar Muhammad Alfa Niam Muhammad Ivan Aziz Muhammad Syahrul Mubarok Munari, Munari Musabihul Qowi Nadia septi Amelia Nadya Lupitasari Nadya Lupitasari Nanda Indria Risty Arda Riezta Ninik Anggraini Noara Amreta Eriawati Novia Lailia Nufus, Farazia Hayatu Nurali Agus Najibul Zamzam Nuril Aulia Munawaroh Nuril Aulia Munawaroh Pinandhita, Aqli Supremadi Naufal Popy Tyara Sari Priaji, Dara Sekar Puji Rahayu Putri Awalina Rachma Agustina Rafi Kusuma Dewi Ratna Dewi Mulyaningtiyas Reginawati, Temi Rike Selviasari Rike Selviasari Rizky Arief Shobirin Rizky Arief Shobirin Rosyidatul Malikah SADIYAH, HALIMATUS Santika Mia Grasia Saputri, Sabina Sri Kirana Selviasari, Rike Septiani, Avita Risky Dwi Shalahuddin, Yanu Shilfa Yustika Konsesa Shilfa Shintya Aprilia Utami Shofia Fatimatuz Zahro’ siti isnaniati Sri Luayyi Sri Luayyi Sri Luayyi Sucipto Sucipto Sukmawati, Nadila Suryo, Is Bunyamin Taufik Akbar Tika, Hella Laras Umi Nadhiroh Umi Nadhiroh Umi Nadhiroh Wahyudi, Moch. Yanu Shalahuddin Yanuartanti, lska Yulia Intandani Yuyun Yuyun Zaenul Muttaqien Zamzam, Nurali Agus Najibul Zamzam, Nurali Agus Najibul Zuhdan, Alya Zahrani