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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Equity: Jurnal Akuntansi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Sistem Informasi, Akuntansi dan Manajemen
Inayah, Nur Lailiyatul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Dampak Kenaikan Tarif PPN dari 10% menjadi 11% Terhadap Penjualan PT. Anugrah Busana Surabaya Karisma, Nita; Inayah, Nur Lailiyatul; Masyhad, Masyhad
Equity: Jurnal Akuntansi Vol. 4 No. 1: September 2023
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i1.374

Abstract

Penelitian ini membahas mengenai analisis dampak kenaikan tarif PPN 10% menjadi 11% terhadap omset penjualan pada PT. Anugrah Busana di Surabaya. Penelitian ini bermaksud guna melihat seberapa besar dampak kenaikan PPN 1% terhadap omset penjualan pada PT. Anugrah Busana di Surabaya. Metode yang dipakai yakni metode kualitatif. Teknik pengumpulan data dijalankan dengan obeservasi dan dokumentasi. Hasil penelitian menerangkan bahwa kenaikan tarif PPN 1% pada PT. Anugrah Busana secara tidak langsung berdampak terhadap penjualan pada PT. Anugrah Busana Surabaya. Penurunan penjualan tersebut lebih disebabkan adanya, (1) Kenaikan harga bahan baku yang menyebabkan harga jual produk perusahaan PT. Anugrah Busana juga ikut naik 7% hingga 11% karena kenaikan PPN 1%, (2) Kenaikan harga barang PT. Anugrah Busana menyebabkan minat beli masyarakat menurun, (3) Minat beli masyarakat menurun juga disebabkan oleh pembatasan aktivitas berbelanja karena masih dalam kondisi pandemi Covid-19.
Biaya Produksi, Promosi, dan Laba pada Manufaktur Terdaftar di BEI 2017-2021 Rosully, Windara Dhiajeng; Inayah, Nur Lailiyatul; Hidayati, Kusni
Equity: Jurnal Akuntansi Vol. 4 No. 1: September 2023
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i1.375

Abstract

Penelitian ini bertujuan yakni melihat pengaruh dari biaya produksi serta promosi pada laba yang ditinjau secara parsial ataupun simultan dan digunakan di dalam menentukan variabel manakah yang paling menonjol pada laba. Kuantitatif ialah metode yang dipakai di dalam penelitian ini. Kemudian, sampel penelitian ini ialah perusahaan manufaktur sebanyak 51 yang telah tercatat di BEI periode 2017-2021 serta menggunakan laporan tahunan yang berupa biaya promosi, laba bersih, biaya produksi sejumlah 255 data. Pengujian asumsi klasik, pengujian linier berganda, pengujian signifikansi t dan F serta statistik deskriptif merupakan teknik analisis data pada penelitian ini. Hasil penelitiannya memperlihatkan jika secara simultan serta parsial biaya promosi dan produksi memiliki pengaruh pada laba. Kemudian hasil penelitian selanjutnya memperlihatkan bahwa biaya promosi ialah variabel yang memberikan pengaruh paling dominan pada laba.
Audit Operasional atas Fungsi Penjualan PT. Gaya Makmur Surabaya Kartikasari, Nanda; Inayah, Nur Lailiyatul
Equity: Jurnal Akuntansi Vol. 4 No. 1: September 2023
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i1.402

Abstract

The purpose of this research is to understand the process by which the sales function carrying out the operational activities of PT. Gaya Makmur Surabaya, as well as detecting and provide recommendations about weaknesses in the operation of the sales function. Approach used is descriptive qualitative. Data collection methods in this study includes observation, interviews, checklists, and documentation. Research result concluded that overall PT. Gaya Makmur Surabaya has run sales function in accordance with applicable regulations. However, it still exists cases where some of the company's activities do not go according to procedure. Control internal company related to the sales function is considered efficient and effective, but still there are several weaknesses such as inaccurate recording of accounts receivable, billing, and late payments by irregular customers. If it continues, then the company experience loss.
Analisis Penerapan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Dalam Rangka Untuk Pengendalian Internal Zativa, Kiara Della; Mahsina, Mahsina; Inayah, Nur Lailiyatul
Equity: Jurnal Akuntansi Vol. 4 No. 2: April 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i2.493

Abstract

This study aims to determine the analysis of the application of the accounting information system for cash receipts and disbursements in the context of internal control at CV. Trikarya Cakra Perkasa. The data analysis technique used in this research is qualitative analysis technique in explaining the descriptions of data related to the accounting information system for cash receipts and disbursements. The results of the research obtained are CV. Trikarya Cakra Perkasa has an internal control system that is already running well, with the warehouse function in cash receipts and the existence of Cash Expenditure Request recap documents in cash disbursements. The organizational structure created by the company is clear, specifying the responsibilities, authorities, and relationships between sections for each position holder, directly related to employees involved in implementing, controlling, and verifying the company's operational activities.
Pengaruh Perubahan Tarif Pajak dan Metode Penghitungan Pajak dengan Dikeluarkannya PP Pasal 23 Tahun 2018 Terhadap Tingkat Kepatuhan Wajib Pajak UMKM Inayah, Nur Lailiyatul; Apriliasari, Ria Dini; Juwari, Armadia Eka Nurjannah
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i2.638

Abstract

This research aims to determine the effect of changes in tax rates and tax calculation methods with the issuance of PP Article 23 of 2018 on the level of compliance of MSME taxpayers. This research adopts quantitative research methods with the Tax Service Office in Central Maluku as the research object. The main population comprises 251 UMKM in the food and beverage sector, officially registered with the Central Maluku Trade Service. The testing methods applied involve normality tests, validity tests, reliability tests, F tests, and T-tests. The research results show that changes in tax rates and tax calculation methods in PP article 23 of 2018 simultaneously affect the level of taxpayer compliance of UMKM employees at service offices—Central Maluku tax. Meanwhile, from partial testing, it was concluded that changes in tax rates and tax calculation methods in PP Article 23 of 2018 had. A partial effect on the level of taxpayer compliance of UMKM employees at the Central Maluku tax service office.
RISK PROFILE, GCG, EARNINGS, CAPITAL, PROFITABILITY, THE HEALTH of BUMN BANKS LISTED on THE IDX l Aulia, Diniatul; Inayah, Nur Lailiyatul; Apriliasari, Ria Dini; Kusuma Devi, Fitriyah; Habibie Al Hamzah, Muhammad
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 2 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i2.1710

Abstract

This study aims to determine the effect of research variables on profitability. The ratios used in this study are Risk Profile, Good Corporate Governance, Earnings and Capital as independent variables while the dependent variable in this study is Profitability. The population of this study is state-owned banks listed on the Indonesia Stock Exchange in 2015-2022. The sample selection was carried out by purposive sampling method and from 47 banks listed on the IDX obtained 4 samples of BUMN banks. The data used is secondary data. The analysis technique used is the classic assumption test, multiple regression analysis and hypothesis testing. Based on the results of the analysis it can be concluded that the Risk Profile, Good Corporate Governance, Earnings and Capital variables simultaneously affect Profitability, In this study it can be seen that the Earnings variable is the most dominant variable on Profitability.
DESIGN OF EMPOWERMENT MODEL FOR SMOKED FISH INDUSTRY THROUGH CUSTOMER RELATIONSHIP MANAGEMENT BASED ON THE ADAPTATION OF DIGITAL TRANSFORMATION IN SIDOARJO COAST Siswati, Endang; Imamah, Nurul; Inayah, Nur Lailiyatul; Kharismawati, Ika
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12005

Abstract

The aim of this research is to develop smoked fish home industry through customer relationship management and identify supporting factors and also barriers in the development of the smoked fish industry through customer relationship management. This research used a qualitative approach. Data collection was carried out using interviews, observations and focus group discussions consisting of the village head, Bumdes director, and smoked fish industry stakeholders in Penatarsewu village. After the data was obtained, data triangulation was carried out and then analysed, namely data reduction, data presentation and conclusions. The results found that the customer relationship management model in small businesses is applied to services, namely providing good service to consumers and on social media. Marketing is done online and sales are made directly. Sales management organizes the sales' SOP from orders to products received by consumers. Factors that support the development of smoked fish home industry through customer relationship management include high consumer demand and it makes the product always sold out, meaning there is potential to be developed for the better. Meanwhile, the constraining factor is that the ability of resources is still limited, making the smoked fish business in Penatarsewu village rather difficult to develop.
Pengaruh Aset Pajak Tangguhan dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Mala, Yohanes Jeiwu; Masyhad; Inayah, Nur Lailiyatul; Devi, Fitriyah Kusuma; Al Hamzah, Muhammad Habibie
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 1 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan, 2025)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i1.870

Abstract

The purpose of this research is to examine the size of deferred tax assets and company size to predict earnings management carried out by company managers. With purposive sampling, 102 manufacturing companies listed on the Indonesia Stock Exchange were collected in 2018-2020. The data was then processed using multiple regression analysis. The research results prove that deferred tax assets and company size influence predicting earnings management carried out by company management. The research results also show that Deferred Tax Assets and Company Size simultaneously and partially influence earnings management. This research answers the hypothesis that deferred tax assets and company size influence predicting earnings management.
DESIGN OF EMPOWERMENT MODEL FOR SMOKED FISH INDUSTRY THROUGH CUSTOMER RELATIONSHIP MANAGEMENT BASED ON THE ADAPTATION OF DIGITAL TRANSFORMATION IN SIDOARJO COAST Siswati, Endang; Imamah, Nurul; Inayah, Nur Lailiyatul; Kharismawati, Ika
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12005

Abstract

The aim of this research is to develop smoked fish home industry through customer relationship management and identify supporting factors and also barriers in the development of the smoked fish industry through customer relationship management. This research used a qualitative approach. Data collection was carried out using interviews, observations and focus group discussions consisting of the village head, Bumdes director, and smoked fish industry stakeholders in Penatarsewu village. After the data was obtained, data triangulation was carried out and then analysed, namely data reduction, data presentation and conclusions. The results found that the customer relationship management model in small businesses is applied to services, namely providing good service to consumers and on social media. Marketing is done online and sales are made directly. Sales management organizes the sales' SOP from orders to products received by consumers. Factors that support the development of smoked fish home industry through customer relationship management include high consumer demand and it makes the product always sold out, meaning there is potential to be developed for the better. Meanwhile, the constraining factor is that the ability of resources is still limited, making the smoked fish business in Penatarsewu village rather difficult to develop.
Co-Authors Apriliasari, Ria Dini Devi, Fitriyah Kusuma Habibie Al Hamzah, Muhammad Hidayati, Kusni Juwari, Armadia Eka Nurjannah Karisma, Nita Kartikasari, Nanda Kharismawati, Ika Kusuma Devi, Fitriyah l Aulia, Diniatul Mahsina, Mahsina Mala, Yohanes Jeiwu Masyhad Masyhad Masyhad Muhammad Habibie Al Hamzah Rosully, Windara Dhiajeng Siswati, Endang Zativa, Kiara Della