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ANALISIS DETERMINAN YANG MEMPENGARUHI PAJAK DENGAN INFLASI SEBAGAI VARIABEL MODERASI Ali Afif; Febriati Febriati; Rizky Fakhrul Yahya
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i2.3504

Abstract

The central government has delegatedto each regional government the power and authority to manage and control national government programs and the interests of local communities in accordance with laws and regulations (independent jurisdiction). Inflation is a process in which prices continue to rise. Since rising commodity prices affect inflation, it isimportant to know more about the relationship between inflation and the sustainability of entertainment and its impact on local revenue through taxes. If so, according to the entertainment tax data of Bengkayang County, it is still far from the target even if used as a standard. Findings in recent years have shown that many recreational facilities, especially recreational facilities, must be maintained with local tax revenue. The aim of this study is to analyze the impact of tax incentives on entertainment tax using inflation as a control variable. The type of research used is quantitative. The sampling method used was a random sampling method. The population and sample of this study are entrepreneurs in the entertainment sector in Bengkayang District.
Analisis Implementasi Aplikasi Kasir Pada UMKM Di Kota Singkawang Raine Apriliani Budi; Ali Afif; Febriati Febriati
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 2 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v5i2.607

Abstract

This research prioritizes discussing the implementation of the cashier application in UMKM in Singkawang City which aims to find out how the use of the cashier application is implemented and the factors that support decision making in using the cashier application. This research uses qualitative research methods with data collection used, namely observation, interviews and documentation. The data analysis techniques used are descriptions of observation results, flowcharts, detailed interviews. Based on the results of this research, in implementing the cashier application, sales activities are more effective and efficient because it makes it easier to carry out the process of recording goods price lists, inputting orders and carrying out transactions with customers. Sales reports that can be viewed in real time can provide more benefits than conventional cash register functions in general because they can combine several jobs into one system and can minimize errors that occur during data processing. And the factors that support the decision to use a cashier application can be influenced by internal and external factors.
Financial Management Knowledge, Human Resource Capability, Information Technology Utilization, and Income among Women-Owned MSMEs Reni Dwi Widyastuti; Ali Afif; Sartono Sartono
Glosains: Jurnal Sains Global Indonesia Vol. 7 No. 3 (2026): Glosains: Jurnal Sains Global Indonesia
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/glosains.v7i3.835

Abstract

Background: Women-owned MSMEs are important to local economic inclusion but may face gaps in financial capability, human resource capability, and digital utilization. Objective: This study aims to analyze the influence of financial management, human resource capability (HR) and information technology on income of Women's MSMEs in Kubu Raya Regency. Methods: The population of this study were women MSMEs in Kubu Raya Regency. The sample of this study amounted to 120 female MSME players, with the technique of collecting sample data using purposive sampling. Data analysis was carried out using multiple regression techniques to test the research hypothesis. This research uses a quantitative approach with SPSS test tools. Results: The results of this study indicate that financial management knowledge, human resource capabilities and utilization of information technology partially and simultaneously have a significant effect on the income of Women's MSMEs in Kubu Raya Regency. Conclusion: Internal capabilities and technology utilization are relevant correlates of the measured income score, but cross-sectional self-reported data do not establish causality.