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All Journal Equator Journal of Management and Entrepreneurship JPM (Jurnal Pemberdayaan Masyarakat) KACANEGARA Jurnal Pengabdian pada Masyarakat INVENTORY: JURNAL AKUNTANSI GEMA EKONOMI International Journal of Business, Law, and Education Jurnal Akuntansi dan Keuangan (JAK) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Ekonomi dan Kewirausahaan Kreatif Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Pengabdian Masyarakat Bhinneka Journal of Artificial Intelligence and Digital Business Jurnal Pengabdian Masyarakat Bangsa Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat IIJSE Jurnal Akuntansi Neraca J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Pramitasari S.Ant S.Ak M.Ak, Dini Ayu
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Gresik, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities 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 Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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PENINGKATAN KEPATUHAN PELAPORAN WAJIB PAJAK DENGAN MEDIA E-SPT Pramitasari S.Ant S.Ak M.Ak, Dini Ayu
GEMA EKONOMI Vol 9 No 1 (2020): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/.v9i1.1076

Abstract

 This research reviewed effort to increase tax payer reporting obedience through e-spt medium performed by socialization, monitoring and evaluation programs to embody tax payer reporting obedience and the e-spt implementation is matched with purpose of taxation administration reform that is effort to realize increasing tax payer reporting obedience and confidence on high tax administration. While from application side, e-spt implementation ruled about e-spt implementation. This study used interpretive qualitative method. Data used were derived from primary data through interview with fiscus and tax payer. The data were completed with related documents. Data analysis method was interpretive analysis according to Miles and Huberman: data collection, data reduction, data serving, and conclusion drawing. Result showed that effort on increasing tax payer reporting obedience with e-spt media as it s program of modernization in taxation administration. Of the research it is suggested to always use information technology in taxation activity in order to increase revenue from tax. 
PENERAPAN TIME DRIVEN ACTIVITY BASED COSTING PADA BIAYA RAWAT INAP DI RS DARUS SYIFA SURABAYA: Cost of Hospitalization, Inpatient, Installation Time Driven Activity Based Costing (TDABC) Pramitasari, Dini Ayu
GEMA EKONOMI Vol 10 No 1 (2021): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/.v10i1.1379

Abstract

The hospital was established with the aim of providing the best health services for patients so that the management needs to provide good services in accordance with the rates charged to patients. Accurate cost calculation is very important done by the hospital management in the determination of the rates that hospitals do not too high which will overload the patient and not too low that will affect the profitability of home sick. An accurate determination of the tariffs would also be useful to cover all operating costs that have been incurred by the hospital. This research was conducted with the aim of studying the process of developing a method of Time-Driven Activity Based Costing (TDABC) in calculating the cost of inpatient care in Inpatient RS Darus Syifa Surabaya Installation. Research done by qualitative approaches with the methodology of the case study that is eksploratoris. Data collection is carried out by means of interviews, observations and documentation directly. Calculation of rates of hospitalization for each type of room according to the calculation method with TDABC higher if compared with the calculation done by the hospital management. Whereas the calculation of the Cost of Performing TDABC Activities can note that inpatient services only absorb about 3%-6% of the total capacity.
Analisis Penerapan Good Governance Dilihat Dalam Perspektif Permendikbud Nomor 6 Tahun 2021 Bustanul Ulum; Dini Ayu Pramitasari; Anisaul Hasanah; Muhammad Halifatur Rahman
Jurnal Ekonomi dan Kewirausahaan Kreatif Vol 7 No 02 (2022): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi NU Trate Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59179/jek.v7i02.83

Abstract

This study aims to examine and analyze the implementation of good governance in managing BOS funds at UPT SMP Negeri XYZ Gresik with the regulation of the Minister of Education and Culture Number 6 of 2021. This research uses a qualitative approach. Where qualitative research is rooted in a natural setting as a whole, relies on humans as research tools, conducts data analysis by drawing conclusions based on general conditions that occur at the research location. From the results of this study, information was obtained that the implementation of good governance in the management of BOS funds carried out at UPT SMP Negeri XYZ Gresik was not fully in accordance with The Minister of Education and Culture Number 6 of 2021, technical problems in the implementation of BOS fund management included delays in BOS technical guidelines, Application of Activity Plans and School Budgets (ARKAS). that cannot be accessed, delays in distributing BOS funds, delays in reporting on accountability for the use of BOS funds, but in terms of BOS budget performance after measuring the average results Good. The theoretical implication used in this research is agency theory and the principle of good governance of BOS funds in The Minister of Education and Culture Number 6 of 2021. While the practical implications of this research are the results of a comparison between the implementation of good governance principles contained in the Regulation of the Minister of Education and Culture Number 6 of 2021 with implementation at UPT SMP Negeri XYZ Gresik Country. Throughout the results of research observations to date, no research has been found regarding the application of the principles of good governance in managing BOS funds in the Regulation of the Minister of Education and Culture perspective.
THE ROLE OF VILLAGE OWNED BUSINESS ENTITIES IN IMPROVING THE WELFARE OF VILLAGE COMMUNITIES Mochamad Syafii; Bustanul Ulum; Rusdiyanto Rusdiyanto; Dini Ayu Pramitasari; Anisaul Hasanah
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 3 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v3i1.5493

Abstract

Devotion this analyze and evaluate mission development body effort owned by the village whose goal for move wheel village economy by optimizing village potential. If the village is able to optimize all its potential resources to drive the economy, then the development and strengthening management body effort owned by village expected able to develop business units and innovations that become new potentials in the village so that their mission body effort owned by village materialized , as driver of village life. Village owned body work put to use approach specifically intends to enhance the villagers' economic well-being through the growth of their business ventures. Village-owned formation body endeavor meant To use project programs run by the government and local governments mentioned in the previous sentence to push or accommodate economic activities that are submitted to be managed by the community as well as those that develop in accordance with local customs and culture in order to increase community income (1). The village-owned, on-budget base effort
ANALISIS HARGA SAHAM DIDETERMINASI PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS Dini Ayu Pramitasari
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.2090

Abstract

This study aims to determine the analysis of stock prices determined by Profitability, Liquidity, Solvency and Activity. In companies incorporated in LQ-45 listed on the IDX from 2018 to 2021. A quantitative approach is used in this research method. The population and research sample used LQ-45 companies listed on the IDX in 2018-2021. The data analysis used in this study used classical assumption test and multiple linear regression analysis, hypothesis testing using SPSS version 26 application. The results of this study show that profitability has a positive and significant influence on stock prices. Liquidity and activity have a negative and insignificant effect. Solvency has a positive and insignificant effect on stock prices. Together, Profitability, Liquidity, Solvency and Activity have no effect and are not significant on stock prices in the 2018-2021 period. The results of this study can help investors as policy makers related to Profitability, Liquidity, Solvency and Activity on Stock Prices. The implications of this study provide evidence on stock price analysis determined by Profitability, Liquidity, Solvency and Activity in a company.
Pendampingan Pembuatan Laporan Cash Flow dalam Mengelola Keuangan Rumah Tangga di Jalan Siwalan Manyar Gresik Hasanah, Anisaul; Pramitasari, Dini Ayu; Ulum, Bustanul
Jurnal Pemberdayaan Masyarakat Vol 8 No 2 (2023): November
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v8i2.9116

Abstract

The purpose of this service is to provide knowledge to residents on Jalan Siwalan Manyar regarding making cash flow reports (Cash Flow) in managing household finances, especially for residents of Siwalan Manyar so that expenses are not greater than their expenses. To realize this goal, we are holding a training program entitled "Assistance in creating cash flow reports in managing household finances on Jalan Siwalan Manyar Gresik" namely proposed services for the economic and educational problems experienced by PKK women on Jalan Siwalan Manyar Gresik. The results of this training show that the items most in demand by PKK mothers are investment knowledge with a percentage of 85% and basic personal finance knowledge items with 80%. By embodying the principles of financial planning and decision making, household accounting will produce accurate financial records and reports, and can be used to compare the current month with the previous month so that it can be used as assessment material in the process of making a financial plan for the following month.
Pengaruh Likuiditas, Solvabilitas, Dan Profitabilitas Pada Harga Saham Perusahaan Asuransi Di Indonesia Tahun 2018-2022 Iswahyudi, Yulianto; Syamlan, Adiba Fuad; Pramitasari, Dini Ayu; Tuharea, Firdaus Indrajaya
Jurnal Akuntansi Neraca Vol. 1 No. 2 (2023): Agustus
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jan.v1i2.6

Abstract

Penelitian ini bertujuan untuk menguji dan membuktikan pengaruh likuiditas, solvabilitas dan profitabilitas terhadap harga saham pada perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini penting karena ingin membuktikan bahwa pengaruh baik likuiditas, solvabilitas dan profitabilitas terbaca dalam laporan keuangan perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif. Jumlah sampel yang diambil sebanyak 50 data dan pengumpulan data dilakukan dengan menggunakan kepustakaan (library research). Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia atau www.idx.co.id. Metode analisis data dalam penelitian ini meliputi: (1) Statistik Deskriptif, (2) Uji Asumsi Klasik, (3) Analisis Regresi Berganda, (4) Uji Hipotesis, dan (5) Uji Koefisien Determinasi. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh likuiditas (Likuiditas), solvabilitas (debt to equity ratio), dan profitabilitas (earning per share) terhadap harga saham.
Pengaruh Kompetensi Auditor, Pengalaman Auditor dan Motivasi Auditor Terhadap Kualitas Audit Pramitasari, Dini Ayu
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 3 (2024): Juni 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i3.2438

Abstract

Dalam pengambilan keputusan bisnis, sangat dibutuhkan pengauditan atas laporan keuangan untuk memberikan informasi yang berkualitas bagi perusahaan dan para pengguna. Penelitian ini untuk mengetahui dan berfokus menganalisis pengaruh kompetensi auditor, pengalaman auditor dan motivasi auditor terhadap kualitas audit. Penelitian dilakukan dengan metode kuantitatif. Penelitian ini menggunakan sampel 100 responden. Metode sampel nonprobability sampling yakni dengan sampling purposive. Hasil penelitian secara parsial menunjukkan variabel kompetensi auditor, pengalaman auditor dan motivasi auditor berpengaruh positif dan signifikan terhadap kualitas audit. Nilai R Square dibuktikan hasilnya 46,8% sedangkan 53,2% dapat dijelaskan variabel lainnya seperti independensi dan due professional care dan lain-lain. Penelitian uji simultan bahwa kompetensi auditor, pengalaman auditor dan motivasi auditor berpengaruh positif dan bersignifikan terhadap kualitas audit.
Determinan Kepatuhan Wajib Pajak UMKM Terhadap Pengaruh Tarif Pajak, Sanksi Pajak dan Pengetahuan Pajak Pramitasari, Dini Ayu
INVENTORY: JURNAL AKUNTANSI Vol. 8 No. 2 (2024): INVENTORY
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i2.21145

Abstract

The objective of this investigate is to accumulate experimental prove on the components of SMEs' charge burden, to be specific the affect of assess rates, assess sanctions, and charge mindfulness. The reason of this inquire about is to examine the determinants of SMEs' assess burden in terms of the affect of assess rates, assess sanctions, and charge information. The think about takes a quantitative approach, focussing on the populace and test of Micro, Small, and Medium Enterprises (MSMEs) in Tuban range. The testing strategy is irregular inspecting. The information utilized is essential information within the frame of a survey issued to MSMEs (Smaller scale, Little, and Medium Undertakings), which was completed by 95 respondents. The discoveries from the primary think about clarify that the lower the charge rates for MSMEs and the reasonableness within the dispersion of assess rates, the more noteworthy the affect on expanding compliance among MSME citizens. The discoveries from the moment think about show that the higher the charge punishments forced, the more noteworthy the impact on upgrading compliance among MSME citizens. The discoveries from the third think about uncover that the higher the level of information among MSME citizens, the more noteworthy the impact on progressing compliance among MSME citizens. The commonsense suggestions of this inquire about give benefits for the improvement of information and inquire about within the field of bookkeeping, especially tax collection. The hypothetical suggestions of this investigate can clarify attribution hypothesis and arranged behavior hypothesis. The suggestions of this ponder demonstrate that a moo and sensible assess rate can have a positive impact on citizen compliance, tall assess punishments can too emphatically affect citizen compliance, and a tall level of charge information encompasses a positive impact on citizen compliance, subsequently contributing to favorable results. Keywords: Tax Rates, Tax Sanctions, Tax Knowledge, and Taxpayer Compliance
PENINGKATAN KEPATUHAN PELAPORAN WAJIB PAJAK DENGAN MEDIA E-SPT Pramitasari S.Ant S.Ak M.Ak, Dini Ayu
GEMA EKONOMI Vol 9 No 1 (2020): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

 This research reviewed effort to increase tax payer reporting obedience through e-spt medium performed by socialization, monitoring and evaluation programs to embody tax payer reporting obedience and the e-spt implementation is matched with purpose of taxation administration reform that is effort to realize increasing tax payer reporting obedience and confidence on high tax administration. While from application side, e-spt implementation ruled about e-spt implementation. This study used interpretive qualitative method. Data used were derived from primary data through interview with fiscus and tax payer. The data were completed with related documents. Data analysis method was interpretive analysis according to Miles and Huberman: data collection, data reduction, data serving, and conclusion drawing. Result showed that effort on increasing tax payer reporting obedience with e-spt media as it s program of modernization in taxation administration. Of the research it is suggested to always use information technology in taxation activity in order to increase revenue from tax. 
Co-Authors Adiba Fuad Syamlan Alfaiz, Rizqi Dimas Anisaul Hasanah Anisaul Hasanah ANISAUL HASANAH Bahardian, Rahmad Bustanul Ulum Bustanul Ulum Hafidzin, Fanny Hasti Suprihatin Ika, Windy Tegar Ilham, Rachmad Imtiyaz Farras Mufidah Iswahyudi, Yulianto Kaka, Yuliana Ambu Kan, Mas Rafli Lutfan Masudi, Bambang Maudiyah, Maudiyah Mufidah, Imtiyaz Farras Muhammad Halifatur Rahman Nafia, Nur Ramadhan, Andhika Gilang Riantari, Astri Rusdiyanto Rusdiyanto Rusdiyanto Rusdiyanto, Rusdiyanto Sabila, Alfasal Setyorini, Haryati Suharto Suharto Sundari, Sri Supriyohadi, Didik Suryaningrum, Ni Made Suryaningsih, Iis Suwanda, Rian Pramana syafii, mochamad - Syafii, Mochammad tuharea, firdaus indrajaya Ulum, M Bustanul Umar Burhan, Umar Wardi, Muhammad Suhro Yaqin, Achmad Haqqul