Article Per Year (5 Year)
p-Index From 2020 - 2025
1.318
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Politala Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Gici Jurnal Keuangan dan Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies TPeT
Rachpriliani, Awaliawati
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Determinants of Taxpayer Compliance in MSMEs registered at KPP Pratama Karawang Utara Luciani, Veni; Yanti, Yanti; Rachpriliani, Awaliawati
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 1 (2024): Januari 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i1.1099

Abstract

The study aims to evaluate and test the impact of tax understanding, mental accounting and the level of trust tax confidence on compliance with MSMEs tax obligations registered in the KPP Pratama Karawang Utara. This research uses quantitative methods using primary data. The population in this study is the entire MSMEs tax liability registered in KPP Pratama Karawang Utara. Sample on this research as many as 100 MSMEs tax obligations registered in KPP Pratama Karawang Utara. The sampling technique uses purposive sampling with criteria based on gender, age, having a NPWP, type of business, length of business and turnover. This research model uses PLS. The findings of this study show that tax understanding has a positive influence on MSMEs tax compliance. Calculation of tax liability MSMEs tax  likewise with a level of trust that influences on compliance with MSMEs tax obligations with a significant value of 0.05. The results of the research show that the rate of tax payments will be imposed on the cars with the turnover criteria ranging between 250-50 million, 100-300 million and above 300 million.
Pengaruh Layanan E-Payment dan E-Commerce terhadap Kinerja Supply Chain dalam Digitalisasi Usaha Mikro, Kecil, dan Usaha Menengah (UMKM) di Kabupaten Karawang Nuraeni, Findi; Yanti; Rachpriliani, Awaliawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.787

Abstract

Digitizing micro, small and medium enterprises (MSMEs) is very important, considering the many benefits associated with it. Indonesia, through government directives, has begun to develop digitization through the introduction of e-payment services and e-commerce services into the MSME supply chain, but there are still many challenges to face. In this study, we measure the effect of the use of e-payment and e-commerce services on the performance of the MSME supply chain to accelerate MSME digitalization. This study aims to obtain empirical evidence about the effect of perceived benefits, perceived ease of use and perceived risks on MSMEs to use e-payment services and e-commerce services as This study uses a theory, namely the Technology Acceptance Model (TAM), which is modified by adding risk perception variables. We collected data from 100 SMEs in Karawang Regency, then distributed it in the form of a questionnaire and the data analysis technique used was SmartPLS. The results show that there is a positive and significant influence between the variables of e-payment services and e-commerce services on the performance of the MSME supply chain in Karawang Regency. Keywords: Digitalization of MSMEs, e-payment services, e-commerce services, supply chain performance of micro, small and medium enterprises (MSMEs)
The Influence of Green Accounting, Tax Aggressiveness and Media Exposure on Corporate Social Responsibility Disclosure Triana, Zhenata Rizki; Septiawati, Rohma; Rachpriliani, Awaliawati
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.9666

Abstract

Environmental and Social Responsibility is a vital aspect that every company must address to create sustainable profits. Factors influencing corporate social responsibility disclosure include green accounting, tax aggressiveness, and media exposure. This quantitative study is designed to explore the impact of green accounting, tax aggressiveness, and media exposure on corporate social responsibility disclosure. Using secondary data from 80 LQ45 companies listed on the Indonesia Stock Exchange during the 2019-2022 period, this study applied purposive sampling and Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis using SmartPLS 3 software. The findings show that green accounting and tax aggressiveness have a positive influence on corporate social responsibility disclosure, while media exposure has no meaningful influence. This indicates that sustainable accounting practices and companies' strategies to reduce their tax burden aggressively contribute positively to their CSR transparency
Pengaruh Sustainability Report (SR), Corporate Social Responsibility (CSR) Dan Leverage Terhadap Tax Advoidance Suliawati, Mega; Septiawati, Rohma; Rachpriliani, Awaliawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.4086

Abstract

Tax avoidance, especially if done through tax planning, is a legitimate way to reduce taxes while still complying with tax rules. This study aims to determine the influence of leverage, sustainability report (SR), and corporate social responsibility (CSR) on tax avoidance. Secondary data is one type of data used in this quantitative research procedure. Samples were taken from nineteen mining companies listed on the Indonesia Stock Exchange (IDX) and produced 94 samples between 2018 and 2022. IBM SPSS 26 software was used as a test tool in this study. Sampling was done using purposive sampling techniques
Pengaruh Layanan E-Payment dan E-Commerce terhadap Kinerja Supply Chain dalam Digitalisasi Usaha Mikro, Kecil, dan Usaha Menengah (UMKM) di Kabupaten Karawang Nuraeni, Findi; Yanti; Rachpriliani, Awaliawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.787

Abstract

Digitizing micro, small and medium enterprises (MSMEs) is very important, considering the many benefits associated with it. Indonesia, through government directives, has begun to develop digitization through the introduction of e-payment services and e-commerce services into the MSME supply chain, but there are still many challenges to face. In this study, we measure the effect of the use of e-payment and e-commerce services on the performance of the MSME supply chain to accelerate MSME digitalization. This study aims to obtain empirical evidence about the effect of perceived benefits, perceived ease of use and perceived risks on MSMEs to use e-payment services and e-commerce services as This study uses a theory, namely the Technology Acceptance Model (TAM), which is modified by adding risk perception variables. We collected data from 100 SMEs in Karawang Regency, then distributed it in the form of a questionnaire and the data analysis technique used was SmartPLS. The results show that there is a positive and significant influence between the variables of e-payment services and e-commerce services on the performance of the MSME supply chain in Karawang Regency. Keywords: Digitalization of MSMEs, e-payment services, e-commerce services, supply chain performance of micro, small and medium enterprises (MSMEs)
PEMBUKUAN MUDAH UNTUK GRIYA ASRI LAUNDRY DI DAERAH LARANGAN KOTA TANGERANG Rachpriliani, Awaliawati
Where Theory, Practice, Experience & Talent Meet, TPeT Vol 5 No 1 (2025): TPeT (Theory, Practice, Experience & Talent Meet): Community Service Journal
Publisher : LPPM GICI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/tpet.v5i1.439

Abstract

Usaha kecil di Indonesia merupakan salah satu unsur penunjang dan penggerak perekonomian yang berpengaruh sangat signifikan dalam perekonomian di Indonesia. Mengingat keterbatasan lapangan pekerjaan yang disediakan oleh Pemerintah, dan jumlah penduduk yang meningkat tajam berdampak jelas pada persaingan dalam mencari pekerjaan. Namun, Indonesia tetap bertahan dalam situasi sulit sekalipun, karena di dukung oleh peran dari usaha kecil, usaha kecil kemengah ataupun usaha mikro kecil menengah. Sektor usaha ini terutama dijalankan oleh pengusaha kecil dan menengah yang berasal dari bisnis keluarga dan industri rumahan karena mudah dikelola dan proses pendiriannya tidak memerlukan biaya yang terlalu besar. UMKM dapat menciptakan lapangan kerja baru sehingga dapat menerima tenaga kerja usia produktif. Selain dapat menciptakan lapangan pekerjaan, UMKM juga berkontribusi dalam perdagangan dalam dan luar negeri (ekspor). Keberadaan UMKM juga dinilai sebagai salah satu pelaku yang mampu bertahan saat terjadinya resesi ekonomi di Indonesia. Dalam pelaksanaannya usaha kecil Griya Asri laundry di Kecamatan Larangan – Kota Tangerang belum mampu membuat pembukuan sederhana untuk menyusun pengeluaran dan pemasukan sebagai alur pencatatan keuangan dari kegiatan usaha mereka agar dapat mengukur laba (keuntungan) yang diperoleh. Oleh karena itu penulis membantu UMKM ini untuk dapat membuat laporan dengan baik. Karena UMKM harus dapat memahami manfaat pencatatan akuntansi. Oleh karena itu, jika manajemen keuangan perusahaan tidak dikelola dengan baik, maka perusahaan pasti akan menghadapi masalah bahkan kebangkrutanUMKM sering kali menggabungkan uang usaha dan uang pribadi, sehingga UMKM seringkali merasa keliru dalam menghitung keuntungan yang diperoleh.
ANALISIS PERHITUNGAN PPH PASAL 21 SEBAGAI UPAYA MENGOPTIMALKAN TAX PLANNING PPH BADAN : STUDI KASUS RS ABC DI TASIKMALAYA Rachpriliani, Awaliawati; Lasmini, Lilis; Wibowo, Rivan; Chotimah; Amalia Putri, Erika; Oktaviyani6, Mona Oktaviyani
Jurnal Gici Jurnal Keuangan dan Bisnis Vol 17 No 2 (2025): Jurnal Gici Jurnal Keuangan dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi GICI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/jkb.v17i2.444

Abstract

Tujuan dari penelitian ini adalah untuk meneliti ANALISIS PERHITUNGAN PPH PASAL 21 SEBAGAI UPAYA MENGOPTIMALKAN TAX PLANNING PPH BADAN (STUDI KASUS RS ABC DI TASIKMALAYA). Penelitian ini dilakukan pada periode 2024. Studi Kasus pada Rumah Sakit Ibu dan Anak yang berada di daerah Tasikmalaya – Jawa Barat, karena Rumah Sakit tersebut belum mengoptimalkan perencanaan pajak yang atas perhitungan PPh Pasal 21 yang akan berdampak pada PPh Badan di Rumah Sakit tersebut. Penelitian ini termasuk ke dalam jenis penelitian kualitatif dengan pendekatan studi kasus. Lokasi penelitian adalah Rumah Sakit ABC yang berada di Tasikmalaya – Jawa Barat. Data penelitian diperoleh melalui wawancara serta dokumentasi. Dokumen yang digunakan dalam penelitian ini antara lain laporan laba rugi tahun 2024, daftar PPh Pasal 21 karyawan tahun 2024, serta daftar PPh Pasal 21 tenaga medis tahun 2024.
PERAN REGULASI PEMERINTAH, DAN INOVASI EKOLOGIS DALAM MENINGKATKAN KINERJA LINGKUNGAN PADA UMKM SEKTOR MAKANAN DAN MINUMAN DI KABUPATEN KARAWANG Taqiyah, Layinatut; Yanti, Yanti; Rachpriliani, Awaliawati
Jurnal Riset Akuntansi Politala Vol 8 No 3 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i3.610

Abstract

MSMEs play a vital part in the country's economy, but because of the waste they generate, they also contribute to environmental contamination. The purpose of this study is to examine how ecological innovation and governmental regulation might enhance the environmental performance of MSMEs in Karawang Regency's food and beverage industry.  This study employed a quantitative approach using a descriptive methodology.  A Google Form-based survey using a Likert scale (1–5) was used to collect data. Owners and managers of MSMEs in the food and beverage industry made up the research sample, which was chosen using the purposive sampling technique.  The findings demonstrated that environmental performance is positively and significantly impacted by government regulations, suggesting that the policies in place can promote more ecologically friendly corporate activities.  Furthermore, ecological innovation has a favorable and noteworthy impact on environmental performance, suggesting that the implementation of sustainable innovation might enhance sustainability and business efficiency.  This result suggests the significance of government policies and MSME actors' innovations working together to enhance environmental sustainability.
Co-Authors Amalia Putri, Erika Chotimah Lilis Lasmini Luciani, Veni Nuraeni, Findi Oktaviyani6, Mona Oktaviyani Septiawati, Rohma Suliawati, Mega Taqiyah, Layinatut Triana, Zhenata Rizki Wibowo, Rivan Yanti Yanti Yanti