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All Journal Jurnal Akuntansi dan Perpajakan British: Jurnal Bahasa dan Sastra Inggris Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Kusumowati, Dewi
Unknown Affiliation
Arts Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Pengaruh Mekanisme Good Corporate Governance dan Profitabilitas Terhadap Nilai Perusahaan Perbankan yang Terdaftar di BEI Novitasari, Devi; Kusumowati, Dewi
Jurnal Akuntansi dan Perpajakan Vol 7, No 1 (2021): March 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i1.5774

Abstract

This study aims to analyze the effect of good corporate governance and profitability simultaneously on firm value, to analyze the effect of good corporate governance on firm value, and to analyze the effect of profitability on the value of banking companies listed on the Indonesia Stock Exchange. The population in this study was because there were 43 issuers, the sampling technique used was a purposive sample, so that a sample of 17 banks was obtained during the period 2015-2019. The data analysis technique used   multiple linear regression analysis, classical assumption test, F test, and t-test. Based on the results of the analysis, it shows that good corporate governance and profitability simultaneously affect the value of banking companies listed on the Indonesia Stock Exchange. Good corporate governance has a positive and significant effect on the value of banking companies listed on the Indonesia Stock Exchange. Profitability has a significant positive effect on the value of banking companies listed on the Indonesia Stock   Exchange
Mekanisme dan Kendala Pemungutan Pajak Restoran (Studi Pada Badan Pendapatan Daerah Kabupaten Sumba Timur) Rohi, Dwiner Alfian; Kusumowati, Dewi
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Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (651.277 KB) | DOI: 10.26905/bj.v3i2.6592

Abstract

Penelitian ini bertujuan untuk mengetahui cara menghitung besarnya pajak restoran di Badan Pendapatan Daerah Kabupaten Sumba Timur, untuk mengetahui prosedur dan proses pemungutan pajak restoran di Badan Pendapatan Daerah Kabupaten Sumba Timur, untuk mengetahui kendala yang di hadapi Badan Pendapatan Daerah Kabupaten Sumba Timur dalam proses pemungutan pajak restoran, dan untuk mengetahui upaya Badan Pendapatan Daerah dalam meminimalisir permasalahan yang timbul dalam proses pemungutan pajak restoran. untuk mengetahui kendala yang dihadapi oleh Badan Pendapatan Daerah Kabupaten Sumba Timur dalam proses pemungutan pajak restoran. Dalam penelitian ini, jenis data yang digunakan adalah jenis data kualitatif dan kuantitatif. Sumber data yang digunakan adalah data primer dan data sekunder, berupa data target dan realisasi penerimaan pajak restoran, data profil Badan Pendapatan Daerah, dan data prosedur dan kendala dalam proses pemungutan pajak restoran . Untuk teknik pengumpulan data melalui wawancara dan dokumentasi. Dari hasil penelitian dapat disimpulkan bahwa cara menghitung besarnya pajak restoran adalah dengan mengalikan tarif yang ditetapkan pemerintah dengan omset yang diperoleh restoran. Prosedur atau proses pembayaran terdiri dari 4 tahap yaitu pendaftaran, penetapan, penyetoran, dan penagihan. Ada beberapa kendala dalam prorses pemungutan pajak restoran, diantaranya: wajib pajak tidak memberitahu omset yang sebenarnya, wajib pajak tidak mau menggunakan bill yang dicetak Badan Pendapatan Daerah, wajib pajak tidak mau membayar pajak dengan berdalih tidak memungut pajak dari konsumen, secara umum kesadaran wajib pajak untuk membayar pajak masih sangat rendah. Dalam meminimalisir kendala tersebut Badan Pendapatan Daerah melakukan beberapa upaya seperti melakukan sosialisasi untuk meningkatkan kesadaran wajib pajak dalam membayar pajak, meningkatkan pelanyanan dan mempermudah fasilitas dalam proses pembayaran pajak, memberikan sanksi tegas terhadap keterlambatan membayar pajak. Kata kunci: Pajak Restoran, Wajib Pajak, Kendala, Upaya
Analisis financial distress dengan metode altman, zmijewski, grover, springate, ohlson dan zavgren Rahmawati, Nanda Marifah; Setyorini, Wahyu; Kusumowati, Dewi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 2 (2024): July 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i2.13762

Abstract

This study aims to analyze the accuracy of six financial distress prediction models, namely the Altman, Zmijewski, Grover, Springate, Ohlson and Zavgren models  in transportation companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The results showed that the models that had the highest level of accuracy were  the Grover  and Springate models, but the type of dangerous error Springate was higher than Grover, making Grover the most accurate model in this study. Zmijewski and Altman's models have a fairly high degree of accuracy, but both have dangerous types of errors as well. Altman's dangerous error type is higher than Zmijewski's, so Zmijewski's model is more accurate than Altman's. Ohlson and Zavgren's models have a low accuracy rate, but Ohlson's dangerous error type is so low that even Zavgren does not perform dangerous error types. However, this cannot make Ohlson and Zavgren the most accurate method because of their low accuracy
Pengaruh E-wallet dan Digital Marketing Terhadap Kinerja Keuangan UMKM (Studi Pada UMKM Di Wilayah Kota Malang 2024) Danar, Danar; Kusumowati, Dewi; Listyowati, Listyowati
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 7 No. 1 (2025): February 2025
Publisher : University of Merdeka Malang

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh e-wallet dan digital marketing terhadap kinerja keuangan UMKM di kota Malang. Penelitian ini menggunakan data primer dengan menyebar kuesioner yang diukur dengan skala likert kepada pihak UMKM yang mempunyai fasilitas dengan pembayaran digital dan digital marketing sebagai media promosi suatu barang maupun jasa. Penelitian ini mengambil sampel sebanyak 60 responden dengan menggunakan metode purposive sampling. Penelitian ini menggunakan analisis data yaitu analisis regresi linear berganda, Hasil penelitian menunjukan bahwa e-wallet dan digital marketing berpengaruh terhadap kinerja keuangan UMKM di kota Malang.
The Linguistical Interpretation of Xavier’s Sarcastic Memes in 9GAG Azizah, Putri Rahma Aulia; Farani, Yasmin; Kusumowati, Dewi
British (Jurnal Bahasa dan Sastra Inggris) Vol 13, No 1 (2024): JUNI
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/british.13.1.33-53.2024

Abstract

As a part of linguistics, figurative language is always interesting to study since it is used in daily life as well. For example, it is applied in literary works (i.e., poetry) and music (i.e., songs). The aims of this study are, first, to analyze the use of figurative language in Xavier’s memes and, second, to interpret their meaning. In this study, the researchers chose one of the branches of figurative language, which is called irony, and merely focused on sarcasm as the verbal type of irony. As this is mostly qualitative research, the researchers do library research, including online browsing. This anonymous person called Xavier is often featured in memes, pictures, and videos uploaded by a lot of people at the 9gag platform, a social media website allowing users to upload and share user-generated content, including memes, funny pictures, and videos. It happens that Xavier is popular for his sarcastic comment memes uploaded to 9gag, and they mostly roast or mock others’ content in funny ways. The finding shows that most of Xavier's sarcastic comment memes use propositional, like-prefixed, and lexical sarcasm; for example, (1) Like Tiktokers"—like-prefixed sarcasm and (2) First man to win an argument against a woman"—lexical sarcasm.
Co-Authors Azizah, Putri Rahma Aulia Danar, Danar Devi Novitasari, Devi Listyowati Listyowati Rahmawati, Nanda Marifah Rohi, Dwiner Alfian Wahyu Setyorini Yasmin Farani