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All Journal Balance: Journal of Islamic Accounting Balance: Journal of Islamic Accounting
BINTI SUWADJI, LANTIP SUSILOWATI
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Economics, Econometrics & Finance

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THE INFLUENCE OF FINANCIAL ATTITUDE, FINANCIAL KNOWLEDGE, PERSONAL INCOME AND EDUCATION LEVEL ON FINANCIAL BEHAVIOUR BINTI SUWADJI, LANTIP SUSILOWATI
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 5 No 1 (2024): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v5i1.8707

Abstract

Abstract: This study aims to examine the effect of Financial Attitudes, Financial Knowledge, Personal Income and Education Level on Financial Behavior in employees of CV Mahesa Interior District Kediri Regency partially and simultaneously. This research method used is a quantitative approach with an associative research type. The population used is employees of CV Mahesa Interior Kediri Regency. The data source is primary data, data collection methods by distributing questionnaires, samples obtained using non-probability sampling types with saturated sampling techniques. Data analysis using IBM SPSS version 26. The results showed that Financial Attitudes partially had a significant positive effect on Financial Behavior, Financial Knowledge partially had a significant positive effect on Financial Behavior, Personal Income partially had a significant positive effect on Financial Behavior, Education Level partially had a significant positive effect on the Financial Behavior. Financial Attitude, Financial Knowledge, Personal Income, and Education Level simultaneously have a significant positive effect on Financial Behavior of CV Mahesa Interior Kediri regency.
A TREATMENT OF NATURA AND/OR ENJOYMENT AFTER THE IMPLEMENTATION OF THE HPP LAW BASED ON PMK NO. 66 OF 2023 BINTI SUWADJI, LANTIP SUSILOWATI; Faizah, Siti Nur
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.9965

Abstract

This research is motivated by the adjustment of the Law by the government and the Ministry of Finance in an effort to increase state revenue. This was realized by the issuance of the Harmonization of Tax Regulations Law (HPP Law). Based on several provisions contained in the Harmonization of Tax Regulations, there is one interesting point, namely the allowance of costs for natura and/or enjoyment that have been issued by the employer as a deduction from gross income according to the fiscal. This research uses a qualitative approach with descriptive research type. The data sources used in this research are primary and secondary data with data collection techniques through observation, documentation, and interviews with KPP Pratama Jombang staff and taxpayers. The results showed that 1) The treatment of natura and/or enjoyment after the implementation of the HPP Law applies the principle of deductible expense for the employer and the principle of taxable income for the recipient. 2) The treatment of natura and/or enjoyment after the existence of PMK NO. 66 of 2023 is deducted by the employer in accordance with the restrictions that have been mentioned. 3) The existence of PMK No. 66 of 2023 has a positive impact on companies because it provides efficiency in terms of tax payments because it can reduce the company’s gross income so that the company’s underpaid tax is low. Meanwhile, the positive impact that can be felt by KPP Pratama Jombang is the increased revenue and has reached the target sourced from Income Tax 21
A TREATMENT OF NATURA AND/OR ENJOYMENT AFTER THE IMPLEMENTATION OF THE HPP LAW BASED ON PMK NO. 66 OF 2023 BINTI SUWADJI, LANTIP SUSILOWATI; Faizah, Siti Nur
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.9965

Abstract

This research is motivated by the adjustment of the Law by the government and the Ministry of Finance in an effort to increase state revenue. This was realized by the issuance of the Harmonization of Tax Regulations Law (HPP Law). Based on several provisions contained in the Harmonization of Tax Regulations, there is one interesting point, namely the allowance of costs for natura and/or enjoyment that have been issued by the employer as a deduction from gross income according to the fiscal. This research uses a qualitative approach with descriptive research type. The data sources used in this research are primary and secondary data with data collection techniques through observation, documentation, and interviews with KPP Pratama Jombang staff and taxpayers. The results showed that 1) The treatment of natura and/or enjoyment after the implementation of the HPP Law applies the principle of deductible expense for the employer and the principle of taxable income for the recipient. 2) The treatment of natura and/or enjoyment after the existence of PMK NO. 66 of 2023 is deducted by the employer in accordance with the restrictions that have been mentioned. 3) The existence of PMK No. 66 of 2023 has a positive impact on companies because it provides efficiency in terms of tax payments because it can reduce the company’s gross income so that the company’s underpaid tax is low. Meanwhile, the positive impact that can be felt by KPP Pratama Jombang is the increased revenue and has reached the target sourced from Income Tax 21
CHALLENGES IN APPLICATION BASED ACCOUNTING AND FINANCIAL MANAGEMENT PRACTICES FOR MICRO SMALL AND MEDIUM ENTERPRISES BINTI SUWADJI, LANTIP SUSILOWATI; Fahriani, Firda Zulfa
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 1 (2023): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v4i1.7975

Abstract

Abstract: Many micro, small and medium enterprises (UMKM) have not recorded their business finances so they cannot monitor their business development. For this reason, the purpose of this study is to carry out mentoring activities for micro, small and medium enterprises entrepeneurs in the practice of recording their business finances by using digital applications so that it is simpler and easier to present their financial reports according to SAK EMKM standards. Research that uses a qualitative approach with this type of descriptive research chooses the digital applications chosen to be used are SI APIK and Teman Bisnis because these two applications are easy to access with Android and are quite simple in their practical stages to be practiced with the UMKM community of the Cemoro Barong association, located in Tapan Village, Kedungwaru District, Tulungagung Regency, East Java Province which consists of 18 UMKM with various types of service, trading and manufacturing businesses. As a result, entrepreneurs in the community are enthusiastic about implementing this accounting application. The entrepreneurs can use this application to assist them in controlling merchandise stocks to compiling financial reports according to SAK EMKM standards. This application is suitable for use in recording business finances both services, trade and manufacturing.
Co-Authors Fahriani, Firda Zulfa Faizah, Siti Nur