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<![CDATA[PENINGKATAN KEPATUHAN PELAPORAN WAJIB PAJAK DENGAN MEDIA E-SPT ]]>
<![CDATA[Pramitasari S.Ant S.Ak M.Ak, Dini Ayu]]>
<![CDATA[ GEMA EKONOMI Vol 9 No 1 (2020): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/.v9i1.1076
<![CDATA[ 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. ]]>
<![CDATA[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) ]]>
<![CDATA[Pramitasari, Dini Ayu]]>
<![CDATA[ GEMA EKONOMI Vol 10 No 1 (2021): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/.v10i1.1379
<![CDATA[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.]]>
<![CDATA[Analisis Penerapan Good Governance Dilihat Dalam Perspektif Permendikbud Nomor 6 Tahun 2021 ]]>
<![CDATA[Bustanul Ulum]]>;
<![CDATA[Dini Ayu Pramitasari]]>;
<![CDATA[Anisaul Hasanah]]>;
<![CDATA[Muhammad Halifatur Rahman]]>
<![CDATA[ Jurnal Ekonomi dan Kewirausahaan Kreatif Vol 7 No 02 (2022): Desember ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi NU Trate Gresik ]]>
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DOI: 10.59179/jek.v7i02.83
<![CDATA[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.]]>
<![CDATA[ANALISIS HARGA SAHAM DIDETERMINASI PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS ]]>
<![CDATA[Dini Ayu Pramitasari]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v29i1.2090
<![CDATA[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.]]>
<![CDATA[Pengaruh Likuiditas, Solvabilitas, Dan Profitabilitas Pada Harga Saham Perusahaan Asuransi Di Indonesia Tahun 2018-2022 ]]>
<![CDATA[Iswahyudi, Yulianto]]>;
<![CDATA[Syamlan, Adiba Fuad]]>;
<![CDATA[Pramitasari, Dini Ayu]]>;
<![CDATA[Tuharea, Firdaus Indrajaya]]>
<![CDATA[ Jurnal Akuntansi Neraca Vol. 1 No. 2 (2023): Agustus ]]>
Publisher : <![CDATA[PT. Amirul Bangun Bangsa ]]>
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DOI: 10.59837/jan.v1i2.6
<![CDATA[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.]]>
<![CDATA[Pengaruh Kompetensi Auditor, Pengalaman Auditor dan Motivasi Auditor Terhadap Kualitas Audit ]]>
<![CDATA[Pramitasari, Dini Ayu]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 3 (2024): Juni 2024 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v10i3.2438
<![CDATA[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.]]>
<![CDATA[PENINGKATAN KEPATUHAN PELAPORAN WAJIB PAJAK DENGAN MEDIA E-SPT ]]>
<![CDATA[Pramitasari S.Ant S.Ak M.Ak, Dini Ayu]]>
<![CDATA[ GEMA EKONOMI Vol 9 No 1 (2020): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[ 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. ]]>
<![CDATA[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) ]]>
<![CDATA[Pramitasari, Dini Ayu]]>
<![CDATA[ GEMA EKONOMI Vol 10 No 1 (2021): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[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.]]>
<![CDATA[PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP KEBIJAKAN DEVIDEN ]]>
<![CDATA[Pramitasari, Dini Ayu]]>
<![CDATA[ GEMA EKONOMI Vol 11 No 1 (2022): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[Tujuan untuk mengevaluasi pengaruh rasio utang terhadap ekuitas, pengembalian aset, dan margin laba bersih terhadap rasio pembayaran dividen. Penelitian ini dilakukan pada perusahaan manufaktur yang beroperasi di subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia antara tahun 2017 dan 2020. Metodologi pengambilan sampel yang digunakan dalam penelitian ini adalah pendekatan kuantitatif, dengan analisis regresi linier berganda. (1) Penggunaan analisis statistik melalui uji-t menunjukkan bahwa rasio utang terhadap ekuitas berpengaruh nyata dan sebagian menguntungkan terhadap rasio pembayaran dividen. Meskipun demikian, perlu dicatat bahwa rasio pembayaran dividen tidak terpengaruh secara signifikan oleh pengembalian aset dan margin laba bersih. Penggunaan analisis statistik melalui uji-F digunakan untuk analisis statistik, pengaruh debt to equity ratio, return on asset, dan net profit margin terhadap dividend payout ratio.]]>
<![CDATA[Faktor Yang Mempengaruhi Kepatuhan Membayar Pajak Kendaraan Bermotor ]]>
<![CDATA[Pramitasari, Dini Ayu]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[Penelitian ini bertujuan untuk menganalisis tingkat kepatuhan wajib pajak dalam membayar PKB yang dipengaruhi oleh penerapan E-SAMSAT dan sanksi pajak. Selain itu, penelitian ini juga akan melakukan pengamatan mengenai aspek apa saja yang dapat memicu tingkat kepatuhan dalam membayar pajak. Kemudian pemilihan data sampel menerapkan metode random sampling terhadap 100 wajib pajak di wilayah Mojokerto yang merupakan populasi penelitian. Sedangkan metode pengumpulan data menerapkan kuesioner yang teknik penilaiannya menggunakan skala Likert dengan empat kategori penilaian. Sehingga data penelitian yang diperoleh adalah dari jenis data primer. Kemudian metode pengujian instrumen penelitian menerapkan uji reliabilitas dengan teknik Cronbach-alpha dan uji validitas dengan teknik korelasi orang dan uji regresi linier berganda untuk menganalisis data penelitian. Berdasarkan pengujian dan analisis, diperoleh bahwa tingkat kepatuhan wajib pajak dipengaruhi secara signifikan oleh ESAMSAT, sanksi pajak, dan pengetahuan.]]>
