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All Journal JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social and Management Studies (IJOSMAS) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Community Service CEBONG Journal International Journal of Islamic Business and Management Review
Pramudianti, Mira
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGETAHUAN PAJAK, SANKSI PAJAK, MODERNISASI SISTEM, KONDISI KEUANGAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM SELAMA PANDEMI COVID-19 Hendrawati, Erna; Pramudianti, Mira; Abidin, Khoirul
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.493 KB) | DOI: 10.32670/fairvalue.v4i1.516

Abstract

This study aims to examine the effect of tax knowledge, tax sanctions, systemmodernization, financial conditions on UMKME taxpayers during the Covid-19pandemic. Data were obtained by distributing questionnaires to UMKM actorsin Jambangan sub-district, Surabaya, East Java, as many as 80 which could beprocessed. The analysis technique is carried out by using validity tests,reliability tests, classical assumption tests and multiple regression tests. Theresults show that tax knowledge does not affect taxpayer compliance, insteadtax sanctions, system modernization, financial conditions that affect UMKMtaxpayer compliance during the Covid 19 pandemic
The influence of tax knowledge, tax sanctions and taxpayer awareness on msmes taxpayer compliance (an empirical study on registered msmes at KPP Pratama Sukomanunggal Surabaya City) Pramudianti, Mira
Cebong Journal Vol. 2 No. 3 (2023): July: Green dan Blue Economy
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Payment and reporting of taxes is an obligation of citizens as a manifestation of the role of citizens in building and financing national development. Taxes that have been collected by the Directorate General of Taxes will be distributed to authorized parties in the country's development process. There are three types of tax collection in Indonesia, namely the official assessment system, self assessment system and withholding assessment system. However, currently most of the tax collection in Indonesia uses a self-assessment system. The self-assessment system is a collection system that authorizes taxpayers to determine the amount of tax payable to be paid, make deposits and report taxes independently. This research includes research that uses the Quantitative Correlational method because this research was conducted to examine the relationship between variables. In the model analysis and hypothesis testing, it can be seen that the calculated F value is equal to and the significant value is 0.000, meaning that the variables of tax knowledge, tax sanctions, taxpayer awareness simultaneously have a significant effect on taxpayer compliance. In the t hypothesis, it is known that the variable knowledge of taxation and sanctions taxation affects taxpayer compliance. Meanwhile, taxpayer awareness affects taxpayer compliance.
Fraud Prevention of Village Fund Management Hendrawati, Erna; Pramudianti, Mira; Abidin, Khoirul
International Journal of Islamic Business and Management Review Vol. 2 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.882 KB) | DOI: 10.54099/ijibmr.v2i1.136

Abstract

Fraud Prevention refers to any effort or action done to reduce opportunities for fraud, as well as to prevent and evaluate any conduct that poses a risk of fraud. The goal of this research is to see how village officials' competency, internal control systems, individual morality, and whistleblowing affect fraud prevention in village fund administration. This study focused on the village government in Menganti sub-district, Gresik regency, Surabaya, which received village funding. The village chief, secretary, and treasurer were the participants in this study. 66 respondents are selected for the sample using the saturation sampling technique. Spreading questionnaire was used to collect data, and the model used was SEM-PLS (Partial Least Square) using WarpPLS. The results of the study on village officials' competence, morality, and whistleblowing have an impact on fraud prevention, while the internal control system has no impact.
Optimizing Digital Accounting to Improve MSME Performance through the Quality of Accounting Information Hendrawati, Erna; Kholidiah, Kholidiah; Pramudianti, Mira
International Journal of Social and Management Studies Vol. 5 No. 6 (2024): December 2024
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v5i6.438

Abstract

This study examines the impact of digital accounting usage on the performance of SMEs participating in the e-peken platform in Surabaya, with accounting information quality as a mediating variable. Using a quantitative method with SEM-PLS analysis, this research involved 350 SMEs as respondents. The results show that digital accounting usage positively influences accounting information quality, and accounting information quality positively affects SME performance. However, digital accounting usage does not directly influence SME performance. Accounting information quality is proven to mediate the relationship between digital accounting usage and SME performance. These findings highlight the importance of focusing on improving accounting information quality in digital technology adoption to enhance SME performance. The implications of this research include recommendations for developing comprehensive training programs and policies that support digital accounting adoption and improve financial literacy among SMEs.
Pendampingan Penyusunan Rencana Kerja Pembangunan Desa (RKPDesa) di Desa Setro, Kecamatan Menganti, Kabupaten Gresik Hendrawati, Erna; Pramudianti, Mira; Abidin, Khoirul
JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Vol 5, No 2 (2021)
Publisher : Institut Teknologi Adhi Tama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/j.jpp-iptek.2021.v5i2.1885

Abstract

Tahapan awal pengelolaan keuangan desa adalah tahap perencanaan, penganggaran, penatausahaan, pelaporan, pertanggungjawaban. Perencanaan pembangunan untuk satu tahun ke depan disusun dalam dokumen Rencana Kerja Pembangunan Desa (RKPDesa). Setiap desa wajib menyusun RKPDesa sebagai bentuk perencanaan pembangunan yang akan dilakukan dan sebagai dasar penyusunan Anggaran Pendapatan dan Belanja Desa (APBDesa). Begitu pentingnya dokumen RKPDesa dan aktivitas itu dilakukan setiap tahun, maka perlu pemahaman dan pengetahuan bagaimana tahapan penyusunan RKPDesa sesuai aturan pemerintah bagi pihak-pihak yang terlibat. Artikel ini memaparkan kegiatan pengabdian masyarakat yang dilakukan dengan memberikan penyuluhan dan pendampingan penyusunan RKPDesa kepada perangkat desa, Badan Perwakilan Desa (BPD), tokoh masyarakat di Desa Setro, Kecamatan Menganti.
Training on Preparing Financial Reports Using Accurate Software for MSMEs Hendrawati, Erna; Abidin, Khoirul; Pramudianti, Mira
International Journal Of Community Service Vol. 2 No. 4 (2022): November 2022 (Indonesia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v2i4.107

Abstract

The purpose of implementing this service is to provide literacy to MSMEs about financial reports, train and assist MSMEs in Sememi village, Benowo district in the use of Accurate softwarw for menyusun financial statements.The stages of service implementation consist of: planning, implementing and mentoring stages. This training and mentoring activity can be said to be successful because participants argue that this training and mentoring is very useful for providing understanding about reports. financial. This service can also be a provision for MSMEs to compile financial reports with Accurate software.
THE EFFECTIVENESS OF USING QRIS TECHNOLOGY ON TAX COLLECTION : STUDY ON REGISTERED SMEs AT KPP KARANGPILANG SURABAYA Pramudianti, Mira; Hendrawati, Erna; Abidin, Khoirul
International Journal of Social and Management Studies Vol. 4 No. 6 (2023): December 2023
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i6.383

Abstract

Tax is the main state revenue, to overcome state expenditure it is the largest source of tax. The government varies greatly in the types of taxes according to the tax objects faced or experienced by taxpayers. Taxpayers are tax subjects who pay taxes and report taxes based on calculations by the taxpayer or the Fiscus. Tax collection is mainly based on the Self Assessment tax collection system where taxpayers calculate themselves and pay and report tax on tax objects that occur to the taxpayer. Tax for MSMEs is the final tax that adheres to the Self Assessment System of the tax objects owned by the taxpayer. MSMEs are based on turnover or gross sales that occur each month or period. MSME tax is actually income tax article 4 paragraph 2, the practice of which is further regulated through Government Regulation number 23 of 2018 (PP 23/2018). MSMEs (Micro, Small and Medium Enterprises (MSMEs) are an important pillar in the economy. MSMEs are one part of the driving wheel of the people's economy that cannot be underestimated. This is in accordance with the statement by Yustinus Prastowo, special staff to the Minister of Finance, in (Elena, 2020) stated that the existence of MSMEs is a sector that has strong resilience and is even the backbone of economic growth. In order to optimize tax revenues from the MSME sector, innovation from the DJP is of course needed to increase tax compliance from MSME actors. So far, the MSME tax collection process is for MSME actors to calculate themselves from their turnover. they earn then periodically pay their taxes every month and report it to the DJP, namely by using the self-assessment method. Alternatives others, such as the implementation of withholding tax on MSMEs in e-commerce, which has great potential, has not yet been implemented (Wicaksono, 2018). This method, which according to the DJP is quite easy and practical, apparently does not necessarily result in a significant increase in MSME taxpayer compliance. After PP Number 23 of 2018 concerning Income Tax on Income from Businesses Received or Obtained by Taxpayers Who Have a Certain Gross Turnover, which cuts PPh UMKM final from 1% to 0.5%, tax revenues from MSMEs even tend to decrease even though quantitatively the number of MSME taxpayers who pay taxes and report them has increased (Santoso, 2019). The implementation of QRIS (Quick Response Code Indonesian Standard) has brought many The benefits and convenience of the payment system need to be considered by the DGT. Therefore, it is necessary to immediately conduct a study regarding the perception of MSME actors towards QRIS technology so that it can be known how big the potential of QRIS is in simplifying the MSME taxation system which ultimately has an impact on optimizing tax revenues from the MSME sector. In a payment system, QR codes are a technological development which can help the device to send a number of data so that the activities carried out can be carried out efficiently, quickly and practically, especially in financial payment transactions
Pengaruh Kinerja Keuangan, Current Ratio, Debt To Equity Ratio, Working Capital Turnover Terhadap Return On Asset Perusahaan Farmasi Pada Tahun 2019 Sampai Dengan Tahun 2021 Mufidah, Lailatul; Pramudianti, Mira
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i2.2904

Abstract

With the help of financial ratios, the financial performance of a company reveals its level of success or failure as well as how closely its operations comply with the law. This research aims to determine the effect of financial performance on Return on Assets in pharmaceutical businesses from 2019 to 2021 listed on the Indonesia Stock Exchange during the Covid 19 pandemic. Financial performance includes Current Ratio, Debt to Equity Ratio, and Working Capital Turnover. Every pharmaceutical company registered on the IDX from 2019 to 2021 is used as a research object in this quantitative research. The information used is secondary information collected based on records obtained from the IDX. The sampling technique was Purposive Sampling even though the research subjects were 12 companies listed on the IDX in 2019 and 2020. This research shows that Return on Assets is influenced by the Current Ratio, Debt to Equity Ratio, and Working Capital Turnover, as determined by financial performance metrics. Current Ratio and Debt to Equity Ratio both partially influence Return On Assets which is shown simultaneously at a significance level of 0.000, but working capital turnover has no influence.
Co-Authors Abidin, Khoirul Erna Hendrawati Kholidiah, Kholidiah MUFIDAH, LAILATUL