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All Journal The Indonesian Accounting Review Jurnal Manajemen Agribisnis dan Agroindustri Jurnal Mahasiswa Entrepreneur West Science Business and Management West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Jurnal Salingka Nagari
Zulkarnnaeni, Achmad Syahfrudin
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Social Sciences

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ANALISIS EFEKTIFITAS PENDAPATAN PAJAK HOTEL DI MASA PANDEMI COVID-19 (Studi kasus Badan Pendapatan Daerah Kabupaten Jember) Ekayanti, Reza Indriana Ayuda; Probowulan, Diyah; Zulkarnnaeni, Achmad Syahfrudin
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 6 (2022): JUNI 2022
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.924 KB) | DOI: 10.36841/jme.v1i7.2314

Abstract

Awal masa pandemi Covid-19 Tahun 2020 silam memiliki pengaruh besar terhadap perekonomian keuangan negara khusunya terhadap menurunnya pendapatan daerah. Di masa pandemi saat ini pemerintah dapat lebih efektif dalam menggali dan memanfaatkan sumber pendapatan seperti pajak dan restibusi daerah yang dapat membantu menyelenggarakan pembangunan daerah serta mengurangi ketergantungan bantuan dari pemerintah pusat dengan seminimal mungkin. Kabupaten Jember termasuk kabupaten di Provinsi Jawa Timur yang mempunyai tempat pariwisata yang cukup baik, namun selama masa pandemi pajak dalam sektor hotel mengalami imbas akibat adanya pandemi. Tujuan dari penelitian ini guna mengetahui tingkat efektifitas dan laju pertumbuhan pajak hotel pada Kabupaten Jember sebagai salah satu sumber pendapatan asli daerah. Serta guna mengetahui upaya yang dapat dilaksanakan pemerintah untuk rangka meningkatkan penerimaan pajak hotel sebagai upaya peningkatan pendapatan asli daerah Kabupaten Jember. Metode yang digunakan pada penelitian ini ialah deskriptif kualitatif dengan teknik pengumpulan data melalui teknik wawancara dan teknik dokumentasi. Hail dari penelitian ini dalam kurun waktu 3 tahun terakhir yakni 2019-2021 tepatnya pada masa pandemi target pajak meningkat. analisis efektifitas penerimaan pajak hotel Kabupaten Jember antara tahun 2019-2020 pajak hotel sebesar 21%, kemudian dari tahun 2020-2021 mengalami kenaikan sebesar 9%. Dibutuhkan upaya untuk mengoptimalkan pajak hotel yakni dengan menyarakankan kewajiban penggunaan Tapping box sehingga jumlah pengunjung hotel bisa diketahui secara pasti atau lebih transparan, maka dapat diketahui pasti nilai wajib pajak yang harus dibayarkan pihak hotel.
Analisis Pencatatan Persediaan Barang Dagang Metode FIFO Berdasarkan PSAK No.14 pada PT. Sentrum Bangkit Sentosa Faizal, Ahmad; Aspirandi, Rendy Mirwan; Zulkarnnaeni, Achmad Syahfrudin
Jurnal Manajemen Agribisnis dan Agroindustri Vol. 2 No. 2 (2022): December
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/jmaa.v2i2.65

Abstract

Persediaan adalah aset yang dimiliki oleh perusahaan yang tersedia untuk dijual atau barang yang akandigunakan dalam produksi produk perusahaan. Dengan persediaan, perusahaan dapat mempertahankan keberlanjutan. Perusahaan sering mengalami masalah dalam pencatatan dan penilaian persediaan diri. Tujuan dilakukannya observasi pada PT. SENTRUM BANGKIT SENTOSA untuk menganalisis apakah penilaian pencatatan metode sistem persediaan PT. SENTRUM BANGKIT SENTOSA sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 14 tentang persediaan. Jenis penelitian adalah riset deskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa catatan persediaan perusahaan menggunakan sistem penilaian dan pencatatan menggunakan metode FIFO (First-in first out). Berdasarkan hasil penelitian yang dilakukan, dapat disimpulkan bahwa pencatatan akuntansi persediaan barang dagangan telah sesuai dengan PSAK 14 tentang persediaan.
Pengaruh Promosi, Program dan Kemudahan Investasi Emas Berbasis Mobile Banking terhadap Peningkatan Laba Bank Syariah Indonesia Yuwanda, Subhan Arief; Zulkarnnaeni, Achmad Syahfrudin; Aspirandi, Rendy Mirwan
Jurnal Salingka Nagari Vol 4 No 1 (2025): Jurnal Salingka Nagari
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jsn.v4i1.235

Abstract

The aim of the research is to test the effect of promotions, programs and ease of investing in gold, by utilizing technology mobile banking towards increasing profits at the Indonesian sharia bank KCP Lumajang. This research method uses a quantitative approach. The research sample consisted of 40 employees of Bank Syariah Indonesia KCP Lumajang, using techniques Probability Sampling using method saturated sampling. Analysis of research data using Multiple Regression Analysis and Moderated Regression Analysis (MRA) with software SPSS 25. The research results show that gold investment promotion, gold investment programs, and ease of gold investment have a significant effect on increasing profits at Bank Syariah Indonesia KCP Lumajang. Apart from that, the use of technology mobile banking Act as a director, which strengthens the influence of these three variables on increasing profits. This indicates that digitalization of sharia banking services can increase the effectiveness of gold investment strategies, thereby having a positive impact on bank profitability. Optimization mobile banking, increasing financial literacy, and data-based marketing strategies can increase customer loyalty. Further research, the role of fintech and blockchain technology in Islamic bank gold investment.
Measuring potential tax non-compliance in the Indonesian tax system: A meta-analysis Probowulan, Diyah; Zulkarnnaeni, Achmad Syahfrudin
The Indonesian Accounting Review Vol. 12 No. 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2821

Abstract

This study aims to assess, firstly, the potential for taxpayers' non-compliance from previous studies that are dominant between tax avoidance and tax evasion due to active resistance in the taxation system in Indonesia. Secondly, it also tries to assess and parse the ability of the taxation system in Indonesia to prevent taxpayers from being disobedient. This study used a meta-analysis for the data analysis with the moderating variable regression equation of the taxation system. The results show that high tax sanctions and stable financial conditions can minimize the potential for tax non-compliance, while the quality of tax services, compliance costs, and tax socialization from 12 study samples have not been able to be used as factors to reduce the potential for tax non-compliance. This study also identifies the tendency of tax non-compliance behavior to be dominated by tax evasion. The originality of this study lies in using the meta-analysis method and using a dummy on the dependent variable to see the potential for non-compliance between tax avoidance and tax evasion. The implications of this study provide important insights for policymakers and government leaders in designing fiscal policies to minimize the social phenomena of tax non-compliance and build a tax compliance mindset and also redesign a tax system that is more credible, easy to understand, and prevents loopholes a system that the taxpayer can utilize.
Determinants of PBB P-2 Compliance Level in Kendit Village, Kendit District, Situbondo District Holifah, Nur; Probowulan, Diyah; Zulkarnnaeni, Achmad Syahfrudin
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.949

Abstract

Tax literacy is the ability to understand and access tax regulations, this means dealing with taxpayers who have knowledge, awareness and tax compliance. Compliance with the payment of Land and Building Tax in Kendit Village, Kendit District, Situbondo Regency, in this village there is still a lack of public awareness regarding PBB payments. This is proven by the need to be reminded of awareness regarding the time for PBB payments by the village which is enforced by the hamlet head of each hamlet, but when reminded they immediately pay. The first aim of this research is to find out the factors that influence the level of tax compliance literacy on taxpayer compliance. Earth and Buildings. Second, to find out the factors that influence Land and Building Taxpayers. The methodology used in this research is Tax Compliance theory. Tax complaints can be identified from tax compliance in registration, tax compliance in returning notification letters, tax compliance in calculating and paying unpaid taxes and tax compliance in settling arrears. So a Tax Complaint is when a taxpayer fulfills his or her tax obligations and rights. By using hypothesis testing with a significant value of 0.04 to test the findings, it is established that the degree of education affects the factors that determine the literacy level of Land and Building Tax compliance. This study's hypothesis testing with a significant value of 0.45 demonstrates how socioeconomic status affects the factors that determine the literacy level of Land and Building Tax compliance. Hypothesis testing with a significant value of 0.001 in this study demonstrates that taxpayer compliance impacts the factors that determine the literacy level of Land and Building Tax compliance. Through hypothesis testing, this study demonstrates that tax fines have an impact on the factors that determine the literacy level of Land and Building Tax compliance, with a significant value of 0.023. The study's conclusion, which is based on the data examining the effects of socioeconomic status, education level, taxpayer compliance, and tax sanctions on the compliance literacy of P2 Land and Building Taxpayers in Kendit Village, Kendit District, Situbondo Regency, demonstrates that compliance literacy levels rise in direct proportion to socioeconomic status, education level, taxpayer compliance, and tax sanctions.  
Behavior of Using Tax Technology in Tax Volunteers in Jember Regency Sandi, Anisaul Fadila; Probowulan, Diyah; Zulkarnnaeni, Achmad Syahfrudin
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1066

Abstract

This study aims to determine the behavior of using tax technology in tax volunteers in Jember district. This study compares whether there is a difference in the behavior of using tax technology between accounting tax volunteers and non-accounting tax volunteers. The research method used in this study is a quantitative method and the type of data used is primary data in the form of questionnaire results that have been distributed to respondents. The sample in this study is 90 tax volunteers in Jember district with 45 of them accounting tax volunteers and 45 other non-accounting tax volunteers. The data collection technique is purposive sampling. The data analysis methods used were descriptive analysis and independent sample t-test analysis. The results of this study show that there is no difference between accounting tax volunteers and non-accounting tax volunteers regarding the behavior of using tax technology. Further research is expected to be able to examine related to the behavior of using tax technology with a wider object.
The Effect of Matching NIK as NPWP on Taxpayer Compliance: Income Tax OP Article 21 Employees at the Employment Social Security Organizing Agency in Greater Bandung Putra, Bagus Darmawan; Afroh, Ibna Kamilia Fiel; Zulkarnnaeni, Achmad Syahfrudin
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1394

Abstract

This study aims to determine the effect of NIK matching as NPWP on Taxpayer Compliance (PPh OP Article 21 Employees at the Employment Social Security Organizing Agency in Besuki Raya)". This study uses a quantitative method sourced from questionnaires. The population of this study is 90 employees. Sampling uses the census sampling method (saturated sampling), which is a sampling technique when all members of the population are used as samples. So the number of samples in this study is 90 respondents. The data analysis technique used is the SPSS computer program. The results of this study show that the matching of NIK as NPWP has a positive and significant effect on Taxpayer Compliance (Income Tax OP Article 21 Employees at the Employment Social Security Organizing Agency in Besuki Raya). Based on the results of the t-test, it can be seen that the variable of matching NIK as NPWP was obtained t calculated >t table (5,806>1,987) sig. 0.001 <0.07. The result of the determination coefficient (R2) in this study is 0.031 or 3.1%, which means that taxpayer compliance is influenced by the matching of NIK as NPWP by 3.1%. The result of the multiple linear regression test in the variable of matching NIK as NPWP is 0.551, if the coefficient has a positive value, it means that it has a positive effect on Taxpayer Compliance (Income Tax OP Article 21 Employees at the Employment Social Security Organizing Agency in Besuki Raya)".
Earnings Management Trend in Manufacturing Companies Sub-Sector Food and Beverage Listed on the Indonesia Stock Exchange Year 2019-2023 Efendi, Febian Dwi; Probowulan, Diyah; Zulkarnnaeni, Achmad Syahfrudin
West Science Journal Economic and Entrepreneurship Vol. 2 No. 03 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i03.1039

Abstract

This study aims to analyze the trend of earnings management in manufacturing companies operating in the food and beverage sub-sector listed on the Indonesia Stock Exchange. Earnings management trends encompass methods used by companies to manipulate or manage their financial statements. Factors influencing earnings management include tax planning, income tax expenses, and profitability. The management's goal is to enhance corporate earnings to reflect stable profits, thus accurately portraying the company's financial performance in future periods. The study population consists of 45 companies, with a sample of 9 companies selected using purposive sampling. Data collection utilized secondary data from quarterly financial reports of manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023. The research employed descriptive analysis to assess earnings management trends as predictors of profit increases. The findings reveal significant fluctuations in earnings management practices among food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the period from 2019 to 2023.
Co-Authors Afroh, Ibna Kamilia Fiel Ahmad Faizal Aspirandi, Rendy Mirwan Efendi, Febian Dwi Ekayanti, Reza Indriana Ayuda Holifah, Nur Probowulan, Diyah Putra, Bagus Darmawan Sandi, Anisaul Fadila Yuwanda, Subhan Arief