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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 Al-Kharaj: Journal of Islamic Economic and Business 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 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 Share Jurnal Akuntan Publik
Srikalimah, Srikalimah
Universitas Islam Kadiri
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Pengembangan Model Customer Satisfaction Dalam E-Commerce Kecantikan Dan Kosmetik: Structural Equation Modeling Selviasari, Rike; Antasari, Dewi Wungkus; Srikalimah, Srikalimah
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5559

Abstract

Latar belakang: Kepuasan pelanggan dianggap sebagai faktor penting yang dapat mempengaruhi keberhasilan pemasaran dan memainkan peran penting dalam mendorong pelanggan untuk membeli kembali produk yang ditawarkan, termasuk produk kecantikan dan kosmetik yang sangat kompetitif. Penelitian ini bertujuan untuk mengetahui keandalan external incentives, online shopping experience, seller services, dan security and privacy dalam memprediksi customer satisfaction. Metode: Penelitian ini menggunakan model pendekatan kuantitatif untuk mengukur hubungan antar variabel. Penelitian ini dilakukan kepada 150 sampel pelanggan produk kecantikan dan kosmetik yang dipilih secara acak. Data penelitian berupa angka yang dikumpulkan menggunakan instrumen kuesioner. Data dianalisis menggunakan teknik SEM (Structural Equation Modelling) dengan bantuan software smartPLS versi 4. Hasil: External incentives, online shopping experience, seller services, security and privacy mempunyai pengaruh terhadap customer satisfaction (T-statistik > 1,96). Seluruh indikator dalam model ini dinyatakan valid untuk menjelaskan masing-masing variabel latennya (loading factor > 0,7). Keseluruhan variabel dalam model ini juga memiliki tingkat reliabilitas yang tinggi (composite reliability > 0.70; AVE > 0.50). Penelitian juga ini menemukan bahwa 87,2% tinggi atau rendahnya customer satisfaction dapat dijelaskan oleh external incentives, online shopping experience, seller services, dan security and privacy. Kesimpulan: Seluruh konstruk varibel dalam model ini mampu menjelaskan tentang bagaimana kepuasan pelanggan pada e-commerce kecantikan dan kosmetik. Model customer satisfaction yang dikembangkan dalam penelitian ini dapat digunakan sebagai dasar studi masa depan di bidang e-commerce kecantikan dan kosmetik. Peneliti selanjutnya disarankan untuk memperluas setting penelitian dengan menguji model ini di pasar dan sektor yang lainnya. Kata kunci: Kepuasan pelanggan, e-commerce, kecantikan dan kosmetik
PENGARUH PROGRAM PEMUTIHAN PAJAK, LAYANAN E- SAMSAT DAN LAYANAN DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MODERASI KEPUASAN LAYANAN Reginawati, Temi; Srikalimah, Srikalimah; Antasari, Dewi Wungkus
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.2159

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh program pemutihan pajak, layanan E-SAMSAT, dan layanan drive thru terhadap kepatuhan wajib pajak, serta menguji peran kepuasan layanan sebagai variabel moderasi di Kantor SAMSAT Kota Kediri. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan survei melalui penyebaran kuesioner kepada 77 responden yang ditentukan dengan metode random sampling. Analisis data dilakukan menggunakan Moderated Regression Analysis (MRA) dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa program pemutihan pajak dan layanan E-SAMSAT tidak berpengaruh signifikan terhadap kepatuhan wajib pajak, sedangkan layanan drive thru memiliki pengaruh positif dan signifikan. Selain itu, kepuasan layanan tidak memoderasi hubungan antara pemutihan pajak maupun layanan drive thru terhadap kepatuhan wajib pajak, namun terbukti memoderasi secara signifikan dan memperlemah pengaruh layanan E-SAMSAT terhadap kepatuhan. Simpulan dari penelitian ini adalah bahwa hanya layanan drive thru yang berpengaruh langsung terhadap kepatuhan wajib pajak, dan peran moderasi kepuasan layanan bersifat selektif tergantung pada jenis layanan yang diberikan.   Kata Kunci : Kepatuhan Wajib Pajak, Pemutihan Pajak, E-SAMSAT, Layanan Drive Thru, Kepuasan Layanan
ANALYSIS OF THE EFFECT OF VALUE-ADDED TAX IMPLEMENTATION ON TAX REVENUE AT KPP PRATAMA KEDIRI Tika, Hella Laras; Srikalimah, Srikalimah; Suaidah, Imarotus
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 5 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/07q2k812

Abstract

This study analyzes the impact of the implementation of Value Added Tax (VAT) on tax revenue at the Pratama Tax Office in Kediri. The method used is descriptive qualitative, employing document analysis and interviews with entrepreneurs, consultants, and tax officers. The results indicate that the implementation of VAT significantly contributes to tax revenue, but varying levels of understanding among Taxable Entrepreneurs (PKP) pose major challenges. The increase in the VAT rate from 10% to 12% has the potential to reduce purchasing power, especially among low-income groups. This study is consistent with previous findings that indicate an increase in VAT rates can enhance state revenue but may also risk decreasing consumption. It is recommended that the Pratama Tax Office in Kediri enhance tax education programs and enforce stricter compliance monitoring to raise PKP awareness. Thus, it is hoped that VAT revenue can be optimized and support sustainable economic growth.
BASIC ACCOUNTING TRAINING: INTRODUCTION TO THE INDONESIAN RUPIAH CURRENCY AND PERSONAL FINANCIAL JOURNALS FOR CHILDREN AT PPWNI KLANG, SELANGOR, MALAYSIA Devita Sari, Silvia; Luayyi, Sri; Srikalimah, Srikalimah
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 3 (2025): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i3.3035

Abstract

Financial literacy is an essential skill that should be introduced from an early age, particularly for children in migrant communities who often face limited access to structured financial education. This community service program offered a distinctive approach by integrating the introduction of the Indonesian Rupiah as a symbol of national identity with practical financial management training for children at the Indonesian Citizens Education Center (PPWNI) in Klang, Selangor, Malaysia. The program combined short lectures, educational games, buying–selling simulations, simple journal recording, and the innovative Dream Pocket activity. A total of 73 children aged 7–12 years participated. Results indicated substantial improvements in their ability to recognize Rupiah and Ringgit, differentiate needs and wants, record daily transactions, and plan savings. Pre- and post-test results showed an increase of 40% to 70% across key aspects. Uniquely, this program not only enhanced cognitive understanding but also reinforced cultural identity and promoted character values such as discipline, responsibility, and motivation to save. These findings highlight the novelty of embedding national identity into financial literacy education, offering a replicable model for migrant communities and early childhood education contexts.
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 Pengetahuan Pajak, Sanksi Pajak, dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak dengan Kemampuan Membayar Pajak sebagai Variabel Moderasi (Studi Kasus pada UMKM di Kabupaten Kediri) Saputri, Sabina Sri Kirana; Yani, Ahmad; Suaidah, Imarotus; Srikalimah, Srikalimah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.3105

Abstract

Pajak merupakan salah satu sumber pendapatan negara yang sangat vital bagi pembiayaan pembangunan dan kesejahteraan masyarakat. Kepatuhan pajak yang rendah dapat berdampak negatif terhadap perekonomian negara, mengurangi penerimaan pajak, dan memperlambat pembangunan tepat sasaran bagi pelaku UMKM. Fenomena kepatuhan pajak di kalangan pelaku UMKM masih menjadi tantangan besar dalam sistem perpajakan di Indonesia, termasuk di Kabupaten Kediri. Meskipun pemerintah telah mengeluarkan kebijakan untuk mempermudah kewajiban perpajakan, namun tingkat kepatuhan wajib pajak UMKM masih tergolong rendah. Banyak pelaku UMKM yang belum memahami secara menyeluruh ketentuan perpajakan, kurang merespons terhadap ancaman sanksi, mengalami kendala dalam memanfaatkan sistem perpajakan digital, serta tidak semua pelaku UMKM memiliki kemampuan finansial yang stabil untuk memenuhi kewajiban perpajakannya tepat waktu. Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan pajak, sanksi pajak, dan digitalisasi pajak terhadap kepatuhan wajib pajak, serta menguji peran kemampuan membayar pajak sebagai variabel moderasi pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Kediri. Pendekatan kuantitatif digunakan dengan metode survei melalui penyebaran kuesioner kepada pelaku UMKM. Data yang diperoleh dianalisis menggunakan regresi linear berganda dan uji moderasi (Moderated Regression Analysis/MRA). Hasil penelitian menunjukkan bahwa pengetahuan pajak, sanksi pajak, dan digitalisasi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Selain itu, kemampuan membayar pajak terbukti memoderasi hubungan antara ketiga variabel independen tersebut terhadap kepatuhan wajib pajak, di mana pengaruhnya menjadi lebih kuat pada wajib pajak dengan kemampuan membayar yang tinggi. Temuan ini menegaskan pentingnya peningkatan literasi perpajakan, penegakan sanksi yang tegas, dan penerapan teknologi dalam sistem perpajakan untuk mendorong kepatuhan pajak, khususnya di sektor UMKM.
Analysis of Home-based Business Development Using a Green Business Approach to Increase Family Income Munir, Miftahul; Srikalimah, Srikalimah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2479

Abstract

The development of home-based businesses using a green business approach is still rare due to a lack of understanding of the importance of environmental preservation and insufficient skills in processing natural resources. Home-based products using a green business approach involve businesses that prioritize environmental considerations from the selection of raw materials and production processes to creating products that do not harm the environment. In other words, the raw materials used are natural waste products that are processed and utilized to create economic value and increase family income. The purpose of this research is to examine the development of home-based green businesses in Gembleb and their impact on income levels. The researcher used qualitative methods, directly engaging in field observations and interviews with business owners. The results of this study show that developing environmentally friendly home-based businesses by utilizing natural raw materials can generate income for families and communities. However, protecting wildlife is not solely the responsibility of individual business owners but a shared responsibility for the benefit of both individuals and groups.
Analisis Pengaruh Debt Maturity dan Cash Holding terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Intervening : Studi Kasus pada Perusahaan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2023 Noara Amreta Eriawati; Ninik Anggraini; Srikalimah Srikalimah
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 2 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i2.339

Abstract

This study aims to examine and analyze the influence of debt maturity and cash holding on dividend policy, the effect of debt maturity and cash holdings on company value, and the effect of debt maturity and cash holdings on company value through dividend policies in banking sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sampling technique uses the purposive sampling method. Secondary data was obtained from the annual financial statements. The data analysis method uses path analysis with two structural equations to test the direct and indirect influence of independent variables on dependent variables through intervening variables. The results of the structural equation 1 study show that debt maturity has no effect on dividend policy, and cash holdings have an effect on dividend policy. The results of structural equation 2 show that debt maturity affects the value of the company and cash holdings have no effect on the value of the company. The results of the testing of intervening variables show that dividend policy can mediate debt maturity to company value and dividend policy can mediate cash holdings to company value. The predictive ability of the two variables on the dividend policy was 13.6% and the remaining 12.6% was influenced by other variables outside the research model and the predictability of the three variables on the company's value was 15.7% and the remaining 14.7% was influenced by other variables outside the research model.
Analisis Penilaian Kinerja Perusahaan Pasca Wabah Covid – 19 Menggunakan Metode Balance Scorecard Pada Ud. Adiyasa Priaji, Dara Sekar; Luayyi, Sri; Srikalimah, Srikalimah
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 8 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11125702

Abstract

Penelitian ini bertujuan untuk menguji kinerja perusahaan pada UD. Adiyasa mengggunakan metode Balance Scorecard. Penelitian ini menggunakan kuantitatif kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan dengan pengolahan data primer seperti wawancara, dokumentasi dan observasi. Teknik analisis data mengunakan pengukuran masing-masing perspektif kemudian mengukur total skor balance scorecard. Hasil penelitian menunjukan penilaian perspektif keuangan, pelanggan, dan pertumbuhan dan pembelajaran dalam kondisi yang bagus, sedangkan perspektif bisnis dan internal menunjukan kondisi yang cukup bagus. Pengukuran kinerja UD. Adiyasa menggunakan metode balance scorecard menghasilkan nilai 75,72% dengan kondisi Sangat Baik dan tergolong dalam kategori A.
INCREASING THE SALES VALUE OF KEDIRI COFFEE THROUGH THE CREATION OF THE MOUNT WILIS ARABICA DRIP BAG PRODUCT Mulyaningtiyas, Ratna Dewi; Arisyahidin, Arisyahidin; Askafi, Eka; Luthfiana, Ainul; Septiani, Avita Risky Dwi; Nufus, Farazia Hayatu; Srikalimah, Srikalimah
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 4 (2025): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i4.3076

Abstract

Indonesia, as one of the world's four coffee suppliers, has the potential to develop coffee cultivation and processing technology, given the still-open market. The slopes of Mount Wilis in Kediri Regency boast 45 hectares of coffee plantations that are still under development and do not yet produce sufficient quantities of coffee. Coffee farmers still live in poverty due to the relatively low selling price and also low production capacity. This community service effort focuses on adding value to Wilis Arabica coffee, creating the Wilis Arabica Drip product. This product can increase its selling price by up to 300% over its original price. roasted beanswithout special packaging. The active involvement of participants (farmer group members) in the training, enabling them to gain hands-on experience rather than simply listening to material, has a positive impact on their motivation to add value to the harvested coffee, turning it into high-value packaged coffee products.
Co-Authors AA Sudharmawan, AA Achmad Arif Alfin Agus Athori Ahmad Jauhari Ahmad Yani ahmad yani Aisa Corolla 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 Dewi Wungkus Antasari Doni Fitriyanto Dwi Ari Pertiwi Eka Askafi Endah Kurniawati Erwin Putera Permana Fauziyah Fauziyah Fauziyah Fauziyah Fauziyah Rahman Fiki Chusniatus Sa’adah Fitria Magdalena Suprapto Humaidi Humaidi Idris, Ahmad Imarotus Suaidah Indah Yuni Astuti, Indah Isnaini Azzahra Isnaini Azzahra Istiqomah Jatmiko, Udik Kurniasari, Iin Kurniawati, Endah Lidya Agustina Luthfiana, Ainul Mareta Rahmawati Putri Marhaendra Kusuma Maya Novitasari Meta Ardiana Miftahul Munir Miftahul Munir, Miftahul Moch Davik Izzuden Moch Wahyudi Moch. Wahyudi Mubarak Akbar Muhammad Alfa Niam Muhammad Syahrul Mubarok Munari, Munari Musabihul Qowi Nadia septi Amelia Nadya Lupitasari Nadya Lupitasari Ninik Anggraini Noara Amreta Eriawati Nufus, Farazia Hayatu Nurali Agus Najibul Zamzam Nuril Aulia Munawaroh Pinandhita, Aqli Supremadi Naufal Popy Tyara Sari Priaji, Dara Sekar Rachma Agustina Ratna Dewi Mulyaningtiyas Reginawati, Temi Rike Selviasari Rike Selviasari Rizky Arief Shobirin Rizky Arief Shobirin Rosyidatul Malikah Saputri, Sabina Sri Kirana Selviasari, Rike Septiani, Avita Risky Dwi Shalahuddin, Yanu Shilfa Yustika Konsesa Shilfa 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