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All Journal Widyagama National Conference on Economics and Business (WNCEB) AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Sodik, M.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Aset Pajak Tangguhan dan Earning Power Terhadap Praktik Manajemen Laba Perusahaan BUMN Pada Sektor Perbankan di BEI Tahun 2020-2022 Lestari, Dewi Dwi Puji; Sodik, M.; Hasan, Khojanah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 7 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i7.1447

Abstract

This study aims to examine the effect of deferred tax assets and earning power on earnings management practices in state-owned banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2022. Earnings management refers to actions taken by company management to influence financial statements for specific purposes. Deferred tax assets and earning power are suspected to be two factors that may influence a company's tendency to engage in such practices. This research uses a quantitative approach with a causal associative type of study. The population consists of all state-owned banking companies listed on the IDX, with a census method applied to four companies: PT. Bank Negara Indonesia Tbk. (BBNI), PT. Bank Rakyat Indonesia Tbk. (BBRI), PT. Bank Tabungan Negara Tbk. (BBTN), and PT. Bank Mandiri Tbk. (BMRI). The data analysis technique employed is multiple linear regression. The results show that partially, deferred tax assets do not have a significant effect on earnings management, while earning power has a significant effect. Simultaneously, deferred tax assets and earning power significantly affect earnings management practices. These findings are expected to contribute to the development of accounting science and serve as a reference for company management and stakeholders in making decisions based on financial reports.
Analisis Efektivitas Sistem Dan Prosedur Penerimaan Dan Pengeluaran Kas Pada PT Indomega Jaya Permai Leuwol, Rineyke Sharoon; Sodik, M.; Fatoni, Irfan
Widyagama National Conference on Economics and Business (WNCEB) Vol. 3 No. 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.3911

Abstract

AbstrakPeneitian ini bertujuan Untuk mengetahui sistem dan prosedur penerimaan dan pengeluaran kas pada PT. Indomega Jaya Permai. Dan untuk mengetahui apakah sistem dan prosedur penerimaan dan pengeluaran kas pada PT. Indomega Jaya permai sudah efektif atau belum. Metode penelitian yang digunakan dalam penulisan ini adalah metode kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan adalah metode wawancara dan dokumentasi. Sistem Penerimaan Kas PT Indomega Jaya Permai adalah sistem penerimaan kas dari kredit atau piutang. Jika perusahaan hanya menerima kas dalam bentuk cek atas nama perusahaan, akan menjamin kas yang diterima oleh perusahaan masuk ke rekening giro bank perusahaan. Pemindah bukuan juga akan memberikan jaminan penerimaan kas masuk ke rekening giro bank perusahaan. Kas yang diterima dalam bentuk cek dari debitur harus segera disetor ke bank dalam jumlah penuh. Sistem akuntansi pengeluaran kas pada PT. Indomega Jaya Permai sebagian besar berasal dari pembelian bahan baku untuk pembangunan rumah proses sedangkan pengeluaran kas lainnya digunakan untuk menutup biaya selama produksi atau kegiatan usaha, serta untuk pembayaran upah karyawan PT. Indomega Jaya Indah juga tidak menggunakan sistem dana kas kecil untuk kegiatan transaksi yang berkaitan dengan pengeluaran kas. Semua pengeluaran kas yang terjadi dilakukan secara tunai seperti biasa. penelitian ini masih memiliki keterbatasan yaitu: Keterbatasan interpretasi peneliti tentang makna yang tersirat dalam wawancara sehinggga kecenderungan untuk bisa masih tetap ada. Oleh karena itu maka dilakukan trigulasi yaitu trigulasi metode dan sumber. Trigulasi metode dilakukan dengan cara peneliti menggunakan beberapa metode dalam pengumpulan data penelitian yaitu metode wawancara, dan dokumentasi. Sedangkan trigulasi sumber dilakukan dengan cara cross check data dan fakta melalui informan yang berbeda. Dan dalam penelitian ini membutuhkan waktu yang lama kurang lebih 2 bulan dan tentunya berdasarkan beberapa pertimbangan, seperti waktu pengambilan data harus disesuaikan dengan kondisi narasumber.Kata Kunci: Sistem Informasi Akuntansi, Penerimaan Kas, Pengeluaran Kas, Pengendalian Internal AbstractThis study aims to determine the systems and procedures for cash receipts and disbursements at PT. Indomega Jaya Permai. And to find out whether the systems and procedures for cash receipts and disbursements at PT. Indomega Jayamai has been effective or not. The research method used in this paper is a qualitative method with a descriptive approach.The data collection technique used is the interview and documentation method. PT Indomega Jaya Permai Cash Receipt System is a cash receipt system from credit or receivables. If the company only accepts cash in the form of checks on behalf of the company, will guarantee that the cash received by the company goes into the company's bank checking accountThe book transfer will also provide a guarantee of cash receipts into the company's bank checking account. Cash received in the form of checks from debtors must be immediately deposited into the bank in full. Cash disbursement accounting system at PT. Indomega Jaya Permai mostly comes from the purchase of raw materials for the construction of process houses while other cash disbursements are used to cover costs during production or business activities, as well as for the payment of wages for employees of PT. Indomega Jaya Indah also does not use a petty cash fund system for transaction activities related to cash disbursements. All cash disbursements are made in cash as usual. This research still has limitations, namely: The limitations of the researcher's interpretation of the meaning implied in the interview so that the tendency to be able to still exist. Therefore, trigulation is carried out, namely the trigulation of methods and sources.Method trigulation is carried out by researchers using several methods in collecting research data, namely the interview method, and documentation.While source trigulation is done by cross-checking data and facts through different informants.And in this research it takes a long time of approximately 2 months and of course based on several considerations, such as the time of data collection must be adjusted to the condition of the informant.Keywords: Accounting Information System, Cash Receipts, Cash Disbursements, Internal Contro
Pengaruh Pemahaman Pajak, Tarif Pajak, Lingkungan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pengguna E-Commerce (Studi Kasus Pada Pengusaha Online Shop di Sidoarjo) Melinda, Nadia Vita; Sodik, M.; Hasan, Khojanah
Widyagama National Conference on Economics and Business (WNCEB) Vol. 3 No. 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.3953

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman peraturan pajak, tarif pajak, lingkungan dan kesadaran wajib pajak terhadap kepatuhan wajb pajak pengguna E-Commerce studi kasus pada pengusaha bisnis online shop di Sidoarjo, Jawa Timur. Teknik pengambilan data dilakukan dengan cara Non Probability Sampling dengan sampling jenuh. Pengumpulan data dilakukan online dengan cara menyebarkan kuisioner menggunakan link Google Form pada 65 responden. Metode statistik menggunakan uji Validitas dan Reabilitas, uji Asumsi Klasik, Analisis Regresi Linear Berganda, dengan pengujian hipotesis uji statistik F dan uji statistik t.Kata Kunci: Pemahaman Peraturan Pajak, Tarif Pajak, Lingkungan Wajib Pajak, Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak, E-Commerce AbstractThis study aims to determine the effect of understanding tax regulations, tax rates, the environment and taxpayer awareness on taxpayer compliance with E-Commerce users, a case study on online shop business entrepreneurs in Sidoarjo, East Java. The data collection technique was carried out by means of Non Probability Sampling with saturated sampling. Data collection was done online by distributing questionnaires using a Google Form link to 65 respondents. Statistical methods using Validity and Reliability test, Classical Assumption test, Multiple Linear Regression Analysis, with hypothesis testing F statistic test and t statistic test.  Keywords: Understanding Tax Regulations, Tax Rates, Taxpayer Environment, Taxpayer Awareness On Taxpayer Compliance, E-Commerce, Government Regulation No. 23 of 2018 
Analisis Penerapan Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Guna Efektifitas Dan Efisiensi Pengerjaan Laporan Keuangan Perusahaan Studi Kasus Pada CV Gamma Scientific Biolab Malang Chrisdian, Guido Vandy; Sodik, M.; Hasan, Khojanah
Widyagama National Conference on Economics and Business (WNCEB) Vol. 3 No. 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.4105

Abstract

AbstrakPeneitian ini bertujuan Untuk mengetahui sistem dan prosedur penerimaan dan pengeluaran kas pada CV Gamma Scientific Biolab. Dan untuk mengerti apakah sistem serta prosedur penerimaan serta pengeluaran kas CV Gamma Scientific Biolab telah efektif apa belum. Metode penelitian  yang digunakan dalam makalah ini adalah teknik subjektif dengan metodologi yang jelas. Prosedur pemilihan informasi yang digunakan adalah: metode wawancara dan dokumentasi. Sistem Penerimaan Kas CV Gamma Scientific Biolab adalah kerangka penerimaan uang dari kredit atau piutang. Apabila organisasi hanya mengakui uang tunai sebagai bentuk kepedulian terhadap kepentingan organisasi, maka akan dipastikan uang yang diperoleh organisasi masuk ke dalam catatan keuangan bank organisasi. Pemindahan buku juga akan memberikan jaminan penerimaan uang ke dalam catatan keuangan bank organisasi. Uang tunai yang diperoleh sebagai cek dari pemegang rekening harus segera disimpan ke bank secara menyeluruh. Sistem akuntansi pengeluaran kas pada CV Gamma Scientific Biolab berasal untuk pengeluaran kas dari pembelian bahan import dan biaya operasional perusahaan  pengeluaran kas lain dibutuhkan  seperti biaya perbaikan aktiva tetap, pengadaan sarana dan prasarana, pembelian bahan pendukung, biaya gaji, biaya operasional perusahaan dan lain sebagainya. CV Gamma Scientific Biolab tidak menggunakan sistem dana kas kecil dalam aktivitas  yang berkaitan pengeluaran kas. penelitian ini sebenarnya memiliki batasan, khususnya: Pemahaman terbatas spesialis tentang makna yang disarankan dalam pertemuan sehingga kecenderungan untuk memiliki pilihan dalam hal apa pun ada. Dengan cara ini, trigulasi selesai, khususnya trigulasi strategi dan sumber. Trigulasi strategi dilakukan oleh para ilmuwan dengan melibatkan beberapa teknik dalam pengumpulan informasi penelitian, khususnya teknik pertemuan, dan dokumentasi. Sedangkan trigulasi sumber diselesaikan dengan benar-benar melihat informasi dan kenyataan melalui berbagai saksi.Dan dalam penelitian ini membutuhkan waktu yang lama kurang lebih 2 bulan dan tentunya berdasarkan beberapa pertimbangan, seperti waktu pengambilan data harus disesuaikan dengan kondisi narasumber.Kata Kunci: Sistem Informasi Akuntansi, Penerimaan Kas, Pengeluaran Kas, Laporan Keuangan Abstract This study aims to determine the system and procedure for cash receipts and disbursements at CV Gamma Scientific Biolab. And to understand whether the CV Gamma Scientific Biolab cash receipt and disbursement system and procedures have been effective or not. The research method used in this paper is a subjective technique with a clear methodology. Information selection procedures used are: interview and documentation methods. The CV Gamma Scientific Biolab Cash Receipt System is a framework for receiving money from credit or receivables. If the organization only recognizes cash as a form of concern for the interests of the organization, it will ensure that the money earned by the organization goes into the organization's bank financial records. The transfer of books will also provide a guarantee of receipt of money into the financial records of the organization's bank. Cash obtained as a check from the account holder must be immediately deposited in the bank in its entirety. The cash disbursement accounting system at CV Gamma Scientific Biolab originates for cash disbursements from purchasing imported materials and company operational costs. Other cash disbursements are needed such as fixed asset repair costs, procurement of facilities and infrastructure, purchase of supporting materials, salary costs, company operational costs and so on. CV Gamma Scientific Biolab does not use a petty cash fund system in activities related to cash disbursements. this research actually has its limitations, in particular: The specialist's limited understanding of the meaning suggested in the meeting so the tendency to have choice in any case exists. In this way, trigulation is completed, especially strategy and resource trigulation. Triangulation strategy is carried out by scientists by involving several techniques in gathering research information, especially meeting techniques, and documentation. Meanwhile, trigulation of sources is completed by actually seeing the information and reality through various witnesses. And in this research it takes a long time of approximately 2 months and of course based on several considerations, such as the time of data collection must be adjusted to the condition of the informant.Keywords: Accounting Information System, Cash Receipts, Cash Disbursements, Financial statements
Analisis Penerapan PP 23 Pada KPRI Pergu Singosari Tahun 2019-2021 Rohmawati, Anita; Sodik, M.; Zainuddin, Zainuddin
Widyagama National Conference on Economics and Business (WNCEB) Vol. 3 No. 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.4183

Abstract

AbstrakHaluan observasi yakni untuk mengetahui hasil PP 23 yang diterapkan terhadap Koperasi Pergu. Dan apa pengaruh PP 23 terhadap penghasilan koperasi Pergu. Jenis penelitian ini menggunakan jenis peneilitian yang terjun langsung ke tempat usaha yang sesuai dengan karakter tesis  yang angkat peneliti maka dari itu  di beri nama sebagai kualitatif deskriptif. Bahan yang dipakai dan yang sudah sesuai yaitu pengamatan  terjun langsung ke dalam usaha .dari pihak KPRI Pergu catatannya berupa informasi laporan keuangan RAT tahun 2019 – 202. Ada juga hasil yang didapat di skripsi di dunia maya dan menyongkong  keberhasilan dalam usaha akhir ini. Untuk  kesempurnaan penjabaran  tugas  bahwa pada tahun 2019 PP 23 masih belum diterapkan dan menggunakan PP 46 tahun 2013 dikarenakan masih belum menyeluruhnya sosialisasi PP 23 diKPP setempat. Dengan pendapatan sebesar Rp 1.781.599.892, Pada tahun 2020 KPRI sudah menerapkan PP 23 mulai bulan januari- desember. Dengan pendapatan sebesar Rp 1.612.826.630, Pada tahun 2021 KPRI sudah menerapkan PP 23 mulai bulan januari-desember. Dengan pendapatan sebesar Rp 1.648.734.501Kata Kunci: PPh Final, PP 23 AbstractThe purpose of the research is to find out the results of PP No. 23 which is applied to Pergu coorperatives and what is the effect of PP No. 23 on the income of cooperatives. This type of research uses qualitatif research. Based on the characteristics raised by is classified as aqualitatif descritive study. The data used in this study is primary data obtained by direc parties from KPRI data in the from of infromation on the 2019 – 2021 RAT financial statements. While for secondary data obtained form journals, internet and other media that support this research. From the resutlts of the analysis that in 2019 PP No. 23 has not been implemented and uses PP 46 of 2013 because there is still not comprehensive socialization of PP 23 with revanues of 1,781,599,892. In 2020 KPRI has implemented PP number 23 january-december with revanues of 1,612,826,630. in 2021 KPRI implemented PP number 23 january-december with revanues of 1,648,734,501.Keywowrds: PPh Final, PP 23
Pengaruh Likuiditas, Solvabilitas, Aktivitas terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening (Studi Kasus pada Perusahaan Subsektor Rokok yang Terdaftar di BEI Periode 2016-2022) Apriliana, Larasati; Sodik, M.; Puspitosarie, Endah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/wzeccj30

Abstract

Indonesia is one of the countries that has the largest source of income from excise taxes on tobacco products, especially those produced from cigarettes. To maintain the cigarette industry to develop further, one way is to go public, which allows investors to invest capital to help the company grow and increase its profitability. The aim of this research is to determine the influence of liquidity, solvency and activity on company value with profitability as the mediator. The research method used is quantitative with an SEM approach. Data collection techniques use secondary data. The data instrument used is Structural Equation Model Analysis (SEM) and hypothesis testing using Smart PLS software. The results obtained in this research mean that liquidity and solvency have no effect on company value and profitability, activity has an effect on company value and profitability. However, profitability itself cannot mediate between the independent variable and the dependent variable in this research.
Analisis Efektivitas Penerapan Aplikasi Sistem Keuangan Desa dalam Pengelolaan Keuangan Desa pada Desa Majang Tengah Kabupaten Malang Faudiana, Lusi; Sodik, M.; Hasan, Khojanah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/xrwnfa69

Abstract

The Financial and Development Supervisory Agency (BPKP) manages village finances using the siskuedes application system. With this system, the village government can run village finances with good administrative quality for a village. this system aims for the government to run village finances more easily and efficiently in village financial reports. There are also benefits of Siskeudes also supported by the results of research showing that the application of Siskeudes has a very positive impact on time and cost efficiency. this research sample was taken in Majangtengah village, dampit subdistrict. data collection using the text method of interviews with village officials. in this data analysis, researchers processed data from interviews with village officials which the researchers then concluded according to the standards of domestic government regulations NO 20 of 2018. in the study, researchers concluded that the application of the SISKEUDES application in the village was effective and efficient in a transparent and accountable manner.
Pengaruh Penggunaan E-Commerce, Literasi Akuntansi, dan Inovasi Layanan terhadap Kinerja Keuangan Usaha Mikro di Kota Batu Ningtyas, Amadea Ayu; Sodik, M.; Nurhayati, Indah Dewi
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 6 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i6.1323

Abstract

Micro-Enterprises, as a sub-sector of UMKM play a strategic role in the local economy, particulary in creating employment and boosting economic growth. This study aims to investigate the influence of e-commerce utilization, accounting literacy, and service innovation on the financial performance of micro-enterprises. This research employs a quantitative approach with a correlational method. Data was collected through questionnaires distributed to 100 micro-enterprises owners using a snowball sampling technique. The data instruments used were validity tests, reliability tests, and classical assumption tests, which included normality, multicollinearity, and heteroscedasticity tests. This study uses primary data, and the data analysis technique is multiple linier regression with the aid of the SPSS program.The analysis result indicate that e-commerce utilization, accounting literacy, and service innovation simultaneously influence the financial performance of micro-enterprises in Batu City. Partially, the results show that e-commerce utilization and accounting literacy have a significant impact on the financial performance of micro-enterprises, while service innovation does not show a significant influence.
Co-Authors Apriliana, Larasati Chrisdian, Guido Vandy Endah Puspitosarie Faudiana, Lusi INDAH DEWI NURHAYATI Irfan Fatoni Khojanah Hasan, Khojanah Kristanti, Vina Lestari, Dewi Dwi Puji Leuwol, Rineyke Sharoon Melinda, Nadia Vita Ningtyas, Amadea Ayu Rohmawati, Anita Zainuddin, Zainuddin Zainudin Zainudin