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All Journal TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Dimensi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Akuntansi Barelang Nusantara Science and Technology Proceedings KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Perpajakan dan Keuangan Publik Jurnal Akuntansi Dan Manajemen
Ulfa Puspa Wanti Widodo
Accounting Study Program, Faculty Of Economics And Business, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
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Memotret Kepatuhan Pajak di Masa Sulit: Lessons Learned and A Way Forward Ulfa Puspa Wanti Widodo; Mellani Yuliastina; Muhammad Hudaya
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 9 No 2 (2022)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2022.009.02.23

Abstract

ABSTRACT The Covid-19 affects the economy significantly where Micro, Small and Medium Enterprises (MSMEs) struggling to fulfill their tax obligation. The tax incentive is provided by the government to relieve and raise MSMEs' tax fulfillment and compliance. This study aims to analyze MSME tax compliance during the Covid-19 period using the Theory of Planned Behavior (TPB) perspective. This research is explanatory research by combining two types of approaches (quantitative and qualitative) which is an alternative research approach, namely mixed-method research. Technically, this research applies a sequential explanatory strategy, which is preceded by a quantitative method with a portion of 70% and followed by a qualitative method with a portion of 30%. In this study, a pilot test was conducted to determine the validity and reliability of the questionnaire used. Based on the results of the pilot test, strict procedures were carried out by removing components of the questionnaire that were not valid. The results of this study indicate that tax rates, tax understanding, and tax justice affect MSMEs' tax compliance. This tax compliance is improved when taxpayers understand the benefits of fulfilling tax obligations, understand tax fulfillment as positive behavior, and have enough capacity, possibility, and devotion to tax fulfillment. While tax sanction does not affect tax compliance since taxpayer has a limited understanding of it. ABSTRAK Pandemi Covid-19 berdampak cukup signifikan bagi perekonomian, terlebih para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Pemerintah memberikan insentif perpajakan untuk meringankan beban pajak UMKM dengan harapan tingkat kepatuhan wajib pajak UMKM dapat meningkat. Penelitian ini bertujuan untuk menganalisis kepatuhan pajak UMKM di masa COVID-19 dengan menggunakan perspektif Theory of Planned Behavior (TPB). Penelitian ini merupakan explanatory research dengan mengkombinasikan dua tipe pendekatan (kuantitatif dan kualitatif) yang merupakan pendekatan penelitian alternatif, yaitu mixed-method research. Secara teknis penelitian ini menerapkan tipe strategi eksplanatoris sekuensial (sequential explanatory strategy) yang didahului dengan metode kuantitatif dengan porsi 70% dan dilanjutkan dengan metode kualitatif dengan porsi 30%. Dalam penelitian ini, dilakukan pilot-test untuk mengetahui validitas dan reliabilitas kuesioner yang digunakan. Berdasarkan hasil pilot-test, dilakukan strict procedures dengan mengeluarkan komponen kuesioner yang kurang valid. Hasil dari penelitian ini menunjukkan bahwa tarif pajak, pemahaman perpajakan, dan keadilan pajak mempengaruhi kepatuhan wajib pajak UMKM. Adanya manfaat dari pemenuhan kewajiban perpajakan, anggapan masyarakat bahwa melaksanakan kewajiban perpajakan merupakan suatu perilaku yang positif, dan kemampuan wajib pajak serta peluang keberhasilannya dalam melakukan kewajiban perpajakan dapat mendorong wajib pajak untuk memenuhi kewajiban perpajakannya. Sanksi perpajakan tidak memiliki pengaruh terhadap kepatuhan wajib pajak UMKM karena wajib pajak tidak memahami sanksi perpajakan secara detail.
ANALISIS EFISIENSI PENGANGGARAN BIAYA PADA PROYEK ABC TAHUN 2023 Afif Akbar Syahputra; Ulfa Puspa Wanti Widodo
Jurnal Akuntansi Dan Manajemen Vol 34 No 2 (2023): JAM Vol 34 No 2 Agustus 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i2.92

Abstract

Tingginya harga rumah mengakibatkan generasi milenial sebagian besar masih tinggal bersama dengan orang tua atau mertua mereka. Kebutuhan perumahan dengan harga terjangkau dan fasilitas yang memadai menjadi suatu kebutuhan yang penting. Penelitian ini menganalisis efektivitas penganggaran biaya proyek ABC yang sedang dibangun oleh PT X di Surabaya. Penelitian deskriptif analitis ini mengumpulkan data melalui analisis dokumen dan observasi lapangan. Data tersebut kemudian dianalisis menggunakan metode efisiensi biaya produksi. Hasil penelitian menunjukkan bahwa penganggaran biaya yang efektif memerlukan estimasi biaya yang akurat berdasarkan data riil dan pengalaman terkait proyek serupa. Penelitian ini memberikan kontribusi penting dalam pemahaman tentang penganggaran biaya pada proyek properti, khususnya proyek ABC. Implikasi dari penelitian ini adalah pentingnya pengelolaan biaya yang efektif dalam mencapai tujuan proyek tepat waktu dan sesuai dengan anggaran yang telah ditetapkan.
Implementasi Pajak Pertambahan Nilai (PPN) PT. ABC Sebelum dan Setelah Diterapkannya Undang-Undang Harmonisasi Perpajakan Nomor 7 Tahun 2021 Kirana, Galuh Chandra; Widodo, Ulfa Puspa Wanti
JPEAKU (Jurnal Pendidikan Ekonomi Akuntansi Kewirausahaan) Vol 3 No 2 (2023): JPEAKU (Jurnal Pendidikan Ekonomi Akuntansi Kewirausahaan)
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jpeaku.v3i2.20306

Abstract

Pandemi Covid-19 menyebabkan Indonesia dan negara lainnya mengalami kesulitan ekonomi. Pemerintah Indonesia melakukan berbagai hal agar dapat mendorong perekonomian Indonesia, salah satunya dengan menaikkan tarif PPN yang semula sebesar 10% naik menjadi sebesar 11%. Penelitian ini bertujuan untuk mengetahui implementasi Pajak Pertambahan Nilai (PPN) dari PT. ABC sebelum dan setelah diterapkannya UU Harmonisasi Perpajakan No. 7 Tahun 2021. Menggunakan metode penelitian kualitatif deskriptif yang menganalisis dan menggambarkan berdasarkan dengan teori dan berdasarkan kenyataan yang terjadi di lapangan dengan objek penelitian yaitu PT. ABC yang merupakan klien dari salah satu kantor konsultan pajak di Sidoarjo. Hasil penelitian menyatakan bahwa, dibandingkan dengan sebelum bulan April 2022, sebelum diterapkannya tarif PPN 11%, PT. ABC mengalami penurunan penjualan yang cukup signifikan karena daya beli konsumennya yang menurun. Daya beli konsumen menurun akibat PT. ABC yang menyesuaikan harga penjualan agar perusahaan tidak mengalami kerugian selama kenaikan tarif PPN sebesar 11%.
Analisis Perbandingan PP 23 Tahun 2018 dan PP 55 Tahun 2022 Pada Wajib Pajak Dengan Peredaran Bruto Tertentu Pada UMKM Wuri, Titiyoni Abdyan; Widodo, Ulfa Puspa Wanti
Jurnal Perpajakan dan Keuangan Publik Vol 3, No 1 (2024): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v3i1.33671

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) memberikan kontribusi yang cukup besar terhadap Produk Domestik Bruto (PDB) di Indonesia. Selain itu, pandemi Covid-19 juga berdampak pada menurunnya pendapatan UMKM. Hal-hal inilah yang menjadi dasar oleh otoritas pajak di Indonesia dalam menentukan besaran pajak penghasilan bagi UMKM yang omzetnya tidak lebih dari Rp4.800.000.000. Namun terdapat perbandingan regulasi yang mengatur besaran tarif pajak bagi UMKM. Maka artikel ini bertujuan untuk menganalisis adanya perbandingan PP Nomor 23 Tahun 2018 dan PP Nomor 55 Tahun 2022. Penelitian ini dilakukan dengan menggunakan metode penelitian deskriptif. Jadi hasilnya menyatakan bahwa perbandingan tersebut hanya mencakup aspek subjek pajak, pengecualian subjek pajak, batasan peredaran yang tidak dikenakan pajak penghasilan dan batasan waktu. Perbandingan yang paling berdampak terhadap keberlangsungan UMKM adalah penghasilan bruto sampai dengan Rp500.000.000 tidak dikenakan pajak penghasilan. Adanya perbandingan tersebut dapat diartikan bahwa pemerintah sedang melakukan perbaikan terkait pengenaan pajak penghasilan bagi UMKM. Hal ini dilakukan untuk menciptakan keseimbangan antara pembayaran kena pajak dan penghasilan.
PENERAPAN PERHITUNGAN PPH 21 BERDASARKAN UU NOMOR 7 TAHUN 2021 PADA PEGAWAI TETAP PT X Rachman, Gilang Fachrizal; Widodo, Ulfa Puspa Wanti
TEMA Vol. 24 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.1.33-41

Abstract

In 2021, Indonesia is affected by Covid-19. With this outbreak, the economic sector experienced a significant impact. The government's role in dealing with this outbreak’s impact ischanging Law (UU) No. 36 of 2008 to Law No. 7 of 2021. This change in law has caused the tariff layer on PPh 21 to change, which was originally a 5% rate imposed on taxpayers' taxes with an income of IDR 50 million and becomes 5% for taxpayers with an income of IDR 60 million. In addition, this law has an additional tariff, whereby taxpayers with income above Rp. 500 million are subject to a rate of 30%, so income above Rp. 5 billion is subject to a rate of 35%. This study aims to find out the application of PPH 21 calculations based on Law Number 7 of 2021 on PT X employees. The method used in this study uses a descriptive qualitative method. The results of the study stated that the PPh 21 calcula-tion carried out by PT X was following the provisions stipulated in Law Number 7 of 2021.
Knowledge of Financial Instruments and Financial Management for Sailing School Cadets Widodo, Ulfa Puspa Wanti; Sukiswo, Wahyu Helmy Dimayanti; Azmiyanti, Rizdina; Mahmud, Amir; Saputra, Nanda Wahyu
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4170

Abstract

Indonesia, as the largest maritime country in the world, is currently racing to increase maritime transportation capacity, thereby creating quite a lot of job opportunities in the shipping sector. The seafaring profession with fantastic salaries attracts people who want their financial levels to be guaranteed. Problems often faced by seafarers include high levels of consumerism and a high lifestyle which can cause seafarers to experience poverty at the end of their productive years. This research aims to determine the extent of cadets' understanding of financial instruments and financial management, as well as to provide them with awareness of the importance of financial management. The dimensions used are financial literacy, financial attitudes, and financial management. This research used a sample of 33 cadets at the Bhakti Samudera Surabaya Shipping Vocational School and the data was analyzed using a descriptive qualitative approach. The research results concluded that the cadets had good financial literacy, were able to make planned financial decisions, and had sufficient financial management skills. Cadets have an awareness of financial planning and management, including in the form of investments in fixed assets and savings funds. Cadets can record their income and expenses so that financial management can be carried out optimally.
Knowledge of Financial Instruments and Financial Management for Sailing School Cadets Ulfa Puspa Wanti Widodo; Wahyu Helmy Dimayanti Sukiswo; Rizdina Azmiyanti; Amir Mahmud; Nanda Wahyu Saputra
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4170

Abstract

Indonesia, as the largest maritime country in the world, is currently racing to increase maritime transportation capacity, thereby creating quite a lot of job opportunities in the shipping sector. The seafaring profession with fantastic salaries attracts people who want their financial levels to be guaranteed. Problems often faced by seafarers include high levels of consumerism and a high lifestyle which can cause seafarers to experience poverty at the end of their productive years. This research aims to determine the extent of cadets' understanding of financial instruments and financial management, as well as to provide them with awareness of the importance of financial management. The dimensions used are financial literacy, financial attitudes, and financial management. This research used a sample of 33 cadets at the Bhakti Samudera Surabaya Shipping Vocational School and the data was analyzed using a descriptive qualitative approach. The research results concluded that the cadets had good financial literacy, were able to make planned financial decisions, and had sufficient financial management skills. Cadets have an awareness of financial planning and management, including in the form of investments in fixed assets and savings funds. Cadets can record their income and expenses so that financial management can be carried out optimally.
Turnover Intention of Generation Z in Banking Industries: A Literature Review Nanda Wahyu Indah Kirana; Avi Sunani; Ulfa Puspa Wanti; Ika Chandra Lukitasari
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4171

Abstract

Turnover Intention is closely related to the subjective prospect of an employee of a company to move and leave his job in search of another opportunity in a different place. The high assumption of workers in shifting jobs is influenced by the high expectations of gaining an advantage over other companies. Generation Z or the Society born above 1998 has a basic character that wants to explore something new and uncomfortable when working under pressure. Generation Z will be a potential and valuable talent for “Golden Indonesia”, and will be a lot of economic reinforcement in it. The sector that will strengthen the economy is banking. This research will discuss comprehensively the generation that will occupy the peak of the economy in “Golden Indonesia” with the literature review approach previously studied. This research was conducted to study and prevent a large number of Z generations in the banking environment from having a tendency to turnover intention. This study reveals that turnover intention is influenced by some factors, such as work environment, job competency, and job satisfaction. Thus, in order to prevent the level of turnover intention, the company should consider those factors. Satisfaction with good workplace support will greatly affect the generation that is unstable to survive the plethora of strong lifestyle competition tendencies that color Generation Z in world progress, in economics.
TURNOVER INTENTION IN BANK EMPLOYEES: THE MEDIATING ROLE OF JOB SATISFACTION Kirana, Nanda Wahyu Indah; Sunani, Avi; Widodo, Ulfa Puspa Wanti; Lukitasari, Ika Chandra; Permatasari, Lintang Putri
JURNAL DIMENSI Vol 12, No 3 (2023): JURNAL DIMENSI (NOVEMBER 2023)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v12i3.5751

Abstract

The current study dealt with the work environment, job competence, and job satisfaction effect as potential determinants of the turnover intention of banking employees in Indonesia. Using the structural equation model, data were collected and analyzed from a final sample of 253 bank employees of Indonesian banking. The results show that the work environment in the baking industry and job competency play a critical role in preventing turnover intention. Moreover, job satisfaction plays an influential role in mediating the work environment in preventing turnover. Thus, stakeholders of the banking industries can improve the work environment and the level of employee competence to minimize the level of turnover intention. The implications of these findings are of practical significance for policymakers in the banking industry, as they provide insights on how to effectively reduce employee turnover rates inside their organizations.
MENGANALISIS KUALITAS LAPORAN KEUANGAN: PERAN CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN Dewanti, Felicia Rahma; Ratnawati, Dyah; Widodo, Ulfa Puspa Wanti
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v11i1.2455

Abstract

ABSTRAKSurvei yang dilakukan oleh ACGA menunjukkan perusahaan kurang dalam memerhatikan sistem corporate governancenya sehingga kualitas laporan keuangan yang dihasilkan pun cenderung rendah. Pada kenyataannya, perusahaan yang kerap tidak memerhatikan kualitas laporan keuangan ditunjukkan dengan maraknya kecurangan pada kualitas laporan keuangan beberapa tahun terakhir. Banyaknya faktor termasuk faktor internal memengaruhi kualitas laporan keuangan yang akan digunakan. Studi ini menganalisis hubungan antara corporate governance yang diproksikan menjadi lima komponen, yaitu kepemilikan institusional, kepemilikan manajerial, dewan direksi, dewan komisaris, dan komite audit dengan tambahan faktor internal lain yaitu ukuran perusahaan. Studi ini bertujuan untuk menguji dampak yang terjadi pada kualitas laporan keuangan jika dipengaruhi oleh corporate governance dan ukuran perusahaan. Dengan perusahaan bidang energi di BEI periode 2021-2023 sebagai sampel dan menggunakan laporan keuangan dan laporan tahunan sebagai data sekunder. Purposive sampling digunakan dalam teknik penelitian ini dan ditemui 99 sampel. Metode kuantitatif sebagai metode penelitian dan analisis regresi linear berganda digunakan sebagai media uji hipotesi. Studi ini menghasilkan bahwa kepemilikan institusional dan ukuran perusahaan berpengaruh. Sedangkan, kepemilikan manajerial, dewan direksi, dewan komisaris dan komite audit tidak berpengaruh terhadap kualitas laporan keuangan. ABSTRACTA survey conducted by ACGA shows that companies pay little attention to their corporate governance systems, resulting in low-quality financial reports. In fact, companies that often neglect the quality of their financial reports are prone to fraud, as evidenced by the prevalence of fraud in financial reports in recent years. Many factors, including internal factors, influence the quality of financial reports that will be used. This study analyzes the relationship between corporate governance, which is proxied by five components, namely institutional ownership, managerial ownership, board of directors, board of commissioners, and audit committee, with an additional internal factor, namely company size. This study aims to examine the impact on the quality of financial reports when influenced by corporate governance and company size. The study uses energy companies listed on the IDX from 2021 to 2023 as the sample and employs financial statements and annual reports as secondary data. Purposive sampling was used in this research technique, yielding 99 samples. A quantitative research method and multiple linear regression analysis were employed as the hypothesis testing tools. The study found that institutional ownership and company size have an impact. However, managerial ownership, the board of directors, the board of commissioners, and the audit committee do not affect financial statement quality.
Co-Authors Afif Akbar Syahputra Aini, Septina Nur Amir Mahmud Amir Mahmud Avi Sunani Azmiyanti, Rizdina Dewanti, Felicia Rahma Haryati, Tantina Hudaya, Muhammad Ika Chandra Lukitasari Kirana, Galuh Chandra Kirana, Nanda Wahyu Indah Komariyah, Fitri Nur Lukitasari, Ika Chandra Mellani Yuliastina Nanda Wahyu Indah Kirana Nanda Wahyu Saputra Permatasari, Lintang Putri Putri, Nadia Shinta Okta Rachman, Gilang Fachrizal Ratnawati, Dyah Rizdina Azmiyanti Saputra, Nanda Wahyu Sukiswo, Wahyu Helmy Dimayanti Wahyu Helmy Dimayanti Sukiswo, S.A., M.A Wuri, Titiyoni Abdyan