Article Per Year (5 Year)
p-Index From 2021 - 2026
5.972
P-Index
This Author published in this journals
All Journal TEMA (Jurnal Tera Ilmu Akuntansi) 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 Community: Jurnal Pengabdian Pada Masyarakat 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
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Transportation Veterinary Other

Published : 47 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 47 Documents
Search

 1   2   3   4   5 
Does Capital Assistance and Financial Literacy Have an Impact on the Business Sustainability of MSMEs in Kediri City? Srikalimah, Srikalimah; Munir, Miftahul
Jurnal Cendekia Keuangan Vol 4 No 1 (2025): April
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jck.v4i1.6136

Abstract

Introduction/Main Objectives: Economic development in Kediri cannot be separated from the country's micro, small, and medium enterprises (MSMEs). Kediri MSMEs are promising businesses to develop because they can support economic development at the micro and macro levels. Background Problems: The problem MSME actors face in Kediri city is the lack of capital in their businesses. There is a gap in several studies because no one has directly examined the impact of capital assistance on three groups that receive capital assistance in Kediri City, namely the first is cigarette factory workers who have a business, the second is cigarette factory workers who have a business, and the third is entrepreneurs in the industrial and trade sectors. Novelty: Theoretical model of research on capital assistance and financial literacy on the sustainability of SMEs in the city of Kediri. Research Methods: The research approach used is a quantitative approach. The sampling technique used was a combination of stratified random sampling from Mojoroto sub-district, Kota sub-district, and Pesantren sub-district. Primary data collection was carried out on 100 respondents who received capital assistance in the city of Kediri. Finding/Results: Capital assistance has a significant effect on business sustainability. Financial literacy has a positive and significant effect on business sustainability. Capital assistance and financial literacy together have a positive and significant effect on business sustainability. Research limitation/implications: This study provides an overview that Kediri City MSME business actors who receive capital assistance , namely first, cigarette factory workers who have businesses, second, cigarette factory workers who have businesses, and third, entrepreneurs in the industrial and trade sectors can use capital assistance wisely supported by financial literacy obtained from financial management training provided by the government or the existing MSME community.
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 | 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.
Perlakuan Akuntansi Produk Sampingan Untuk Meningkatkan Laba Pada PT Tiga Dewi Timur Raya Kediri Moch Davik Izzuden; Srikalimah Srikalimah; Beby Hilda Agustin
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5354

Abstract

Adanya limbah dari pembuatan gula merah yang dibuang begitu saja, maka peneliti tertarik untuk membahas mengenai Perlakuan Akuntansi Produk Sampingan untuk Meningkatkan Laba pada salah satu perusahaan gula merah yang berada di Kabupaten Kediri, yaitu PT Tiga Dewi Timur Raya. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh produk sampingan terhadap laba pada PT Tiga Dewi Timur Raya. Jenis penelitian ini adalah deskriptif kuantitatif dengan sumber data primer. Teknik analisa pada penelitian ini adalah wawancara secara langsung dan dokumentasi, kemudian dilanjutkan dengan menghitung hasil penjualan produk sampingan sebagai tambahan pendapatan penjualan produk utama, dan yang terakhir membandingkan laporan laba rugi sebelum dan sesudah diterapkan perlakuan produk sampingan. Hasil penelitian menunjukkan bahwa PT Tiga Dewi Timur Raya belum menyusun laporan keuangan pada periode 2023 dan belum sepenuhnya memahami bagaimana perlakuan terhadap produk sampingan dapat berkontribusi terhadap peningkatan laba perusahaan. Dengan perlakuan yang tepat, produk sampingan berupa tetes tebu dan abu dapat menjadi suatu tambahan pendapatan dengan total nilai sebesar Rp. 8.850.000.
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
Peran Profitability sebagai Moderasi: Sales Growth, Transfer Pricing, Capital Intensity dan Tax Avoidance Novitasari, Maya; Srikalimah, Srikalimah; Munari, Munari
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2712

Abstract

Tax is the main income for the government, so it is very reasonable if the government wants all taxpayers in Indonesia to pay their tax obligations according to applicable policies. This study aims to analyze and prove the effect of sales growth, transfer pricing, and capital intensity on tax avoidance with profitability as a moderating variable in real estate and property companies listed on the Indonesia Stock Exchange during the 2020-2023 period. The data sources were obtained from the Indonesia Stock Exchange website and the official websites of each related company. The population in this study was 92 companies with a total sample of 328. This study shows that sales growth has an effect on tax avoidance, transfer pricing has no effect on tax avoidance, and capital intensity has no effect on tax avoidance. In addition, it is also shown that profitability is unable to moderate the effect of sales growth on tax avoidance, profitability is unable to moderate the effect of transfer pricing on tax avoidance, and profitability is unable to moderate the effect of capital intensity on tax avoidance.
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.
Sustainable Competitive Advantage: Transforming Green Practices Into Batik SME Performance Srikalimah, Srikalimah; Idris, Ahmad; Akbar, Taufik; Munawaroh, Nuril Aulia; Munir, Miftahul
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2719

Abstract

This study analyzes how green entrepreneurship (GE) and sustainable business management (GBM) affect the performance of natural-dye batik SMEs., with sustainable competitive advantage (SCA) serving as a mediating factor. The research population consists of 48 natural-dye batik MSMEs in Kediri registered with relevant institutions. A saturated sampling technique was applied, making the entire population the research sample. The research utilized Structural Equation Modeling-Partial Least Squares (SEM-PLS) to quantitatively investigate both direct effects and mediated relationships among variables. The findings indicate that GE and GBM have no significant direct effect on BP or SCA. Conversely, SCA has a significant positive effect on BP and fully mediates the influence of GE on BP as well as GBM on BP. The study underlines that improvements in business performance through green entrepreneurship and green business management are achieved only if such practices are first shaped into sustainable competitive advantage. These results provide empirical support for the Natural Resource-Based View (NRBV), highlighting that environmental strategies yield sustainable performance only when coupled with inimitable organizational capabilities and provides practical implications for batik MSMEs to focus on product differentiation, innovation, and eco-branding.
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.
Co-Authors AA Sudharmawan, AA Achmad Arif Alfin Ahmad Jauhari ahmad yani Ahmad Yani ANITA SUMELVIA DEWI Antasari, Dewi Wungkus Arisyahidin, Arisyahidin Beby Hilda Agustin Beby Hilda Agustin Devita Sari, Silvia Dewi Rafita Sari Dewi Wungkus Antasari Diana Ambarwati 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 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 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 Yanuartanti, lska Yulia Intandani Yuyun Yuyun Zaenul Muttaqien Zamzam, Nurali Agus Najibul Zamzam, Nurali Agus Najibul