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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 Journal of Artificial Intelligence and Digital Business Jurnal Ekonomi Manajemen 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 Jurnal Ekonomi, Manajemen, Akuntansi
Srikalimah, Srikalimah
Universitas Islam Kadiri
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Pengaruh Tingkat Pendapatan, Tarif Pajak Dan Sistem Pembayaran Terhadap Kepatuhan Wajib Pajak UMKM: Studi Kasus Kpp Pratama Kota Kediri Popy Tyara Sari; Fauziyah Fauziyah; Srikalimah Srikalimah
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1794

Abstract

Taxes are an important element in the country because they have the largest source of income. However, in reality it is still relatively low. This research aims to determine the influence of income levels, tax rates and payment systems on UMKM taxpayer compliance. This research data was obtained from Kediri City Micro Enterprise Data for 2022. Data analysis techniques were carried out using instrument tests, classical assumption tests, multiple linear regression analysis, and hypothesis analysis to test the influence partially (t test) and simultaneously (F test). The results show that income levels and payment systems have a positive effect on taxpayer compliance with a significance value of 0.000, tax rates have a positive effect on UMKM taxpayer compliance with a significance value of 0.002. KPP Pratama Kediri City must provide the best service and provide counseling so that taxpayers understand the procedures for paying taxes. With the development of technology, it is hoped that taxpayers will be more compliant in paying their obligations. It is hoped that future researchers adding other variables that influence the level of taxpayer compliance, especially for UMKM.
Sosialisasi Program Kartu Jajan di MTSN 2 Kota Kediri sebagai Bentuk Layanan Digitalisasi Sekolah Yanuartanti, lska; Kurniasari, Iin; Srikalimah, Srikalimah; Alfin, Achmad Arif
Cendekia : Jurnal Pengabdian Masyarakat Vol 5 No 2 (2023): Desember
Publisher : LPPM UNIVERSITAS ISLAM KADIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/cendekia.v5i2.4497

Abstract

Perkembangan Teknologi Informasi telah mengalami kemajuan yang pesat hingga mengubah perilaku dan budaya masyarakat dalam mendapatkan pelayanan dan bersosialisasi termasuk juga bagi kemajuan dunia pendidikan. Aplikasi “Platform Sekolah Pintar” hadir membantu institusi untuk bertransformasi digital sehingga menjadi organisasi yang efisien, efektif, inovatif dan akseleratif. Permasalahan klasik di sekolah atau pondok pesantren adalah uang saku siswa yang belum bisa dikelola dengan baik, seringnya kasus kehilangan uang, kesenjangan sosial, penggunaan uang cash yang tidak terkontrol atau sering disalahgunakan, Serta resiko penularan virus melalui transaksi uang cash disaat pandemik. Berdasarkan permasalahan tersebut, maka kami melaksanakan kegiatan Pengabdian Masyarakat berupa “Sosialisasi Program Kartu Jajan di MTSN 2 Kota Kediri sebagai Bentuk Layanan Digitalisasi Sekolah.” Metode yang digunakan pada kegiatan pengabdian kepada masyarakat ini menggunakan model pengembangan instruksional, seperti observasi langsung; pelatihan serta monitoring dan evaluasi. Adapun instrumen yang digunakan meliputi: Presentasi, wawancara, dokumentasi serta forum diskusi kelompok. Luaran yang dicapai adalah memberikan tambahan wawasan dan Penerapan Kartu Jajan Digital berbasis mobile sebagai Media Digitalisasi Sekolah sehingga dapat menguatkan reputasi Sekolah dalam implementasi Smart School berbasis teknologi di era teknologi digital.
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.
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.
Co-Authors AA Sudharmawan, AA Achmad Arif Alfin Ahmad Jauhari Ahmad Yani ahmad yani ANITA SUMELVIA DEWI Antasari, Dewi Wungkus Aqli Supremadi Naufal Pinandhita Arisyahidin, Arisyahidin Beby Hilda Agustin Beby Hilda Agustin Devita Sari, Silvia Dewi Rafita Sari Dewi Wungkus Antasari Doni Fitriyanto Eka Askafi 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 Luthfiana, Ainul Mareta Rahmawati Putri Maya Novitasari Miftahul Munir, Miftahul Moch Davik Izzuden Mubarak Akbar Muhammad Alfa Niam Muhammad Syahrul Mubarok Munari Munari Musabihul Qowi Nadya Lupitasari Ninik Anggraini Noara Amreta Eriawati Nufus, Farazia Hayatu Nurali Agus Najibul Zamzam Nuril Aulia Munawaroh Nuril Aulia Munawaroh Pinandhita, Aqli Supremadi Naufal Popy Tyara Sari Priaji, Dara Sekar Ratna Dewi Mulyaningtiyas Reginawati, Temi Rike Selviasari Rizky Arief Shobirin Rizky Arief Shobirin Rosyidatul Malikah Saputri, Sabina Sri Kirana Selviasari, Rike Septiani, Avita Risky Dwi Shalahuddin, Yanu Shofia Fatimatuz Zahro’ Solly Aryza 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