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Pengelolaan Pajak Daerah oleh Dinas Pendapatan Daerah Kota Batu Rizma Dya Srinitami Srinitami; Novrida Qudsi Lutfillah
Accounting Profession Journal (APAJI) Vol. 3 No. 2 (2021): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v3i2.26

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan memahami praktik pengelolaan Pajak Daerah oleh Dinas Pendapatan daerah Kota Batu. Penelitian ini menggunakan metode penelitian deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data dalam penelitian ini yaitu observasi, dokumentasi dan wawancara. Hasil menunjukkan bahwa dalam praktiknya, Dispenda kerap menemui kenakalan-kenakalan yang dilakukan oleh wajib pajak (WP). Merujuk fakta demikian, Dispenda pun melakukan beberapa upaya, diantaranya: monitoring, sosialisasi, bekerja sama dengan Dishub dan Kejaksaan, memasang tapping box dan melakukan pendataan ulang.
DETERMINANTS OF TRANSFER PRICING Nia Anggraeni; Novrida Qudsi Lutfillah
Journal of Management and Business Vol 18, No 2 (2019): SEPTEMBER 2019
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (91.698 KB) | DOI: 10.24123/jmb.v18i2.428

Abstract

Transfer pricing is an effort to minimize the tax burden by allocating corporate profits to the relations company with lower tax rates. This research aimed to analyze the effect of corporate governance, tunneling incentive and sales growth to practices transfer pricing. Quantitative method and secondary data of annual report. The populations in this research are manufacturing company sector basic and chemical industrial listed on the Indonesia Stock Exchange (BEI) for years 2014-2017 totaling 13 sample companies selected by purposive sampling method.The analysis technique data used is a binary logistic regression.The results of this research indicates that the variable corporate governance and sales growth not effect on practice transfer pricing, while tunneling incentive positive effect on practice transfer pricing.
Aplikasi Sistem Informasi Bank Sampah: Sebuah Studi Kasus Aji Dedi Mulawarman; Novrida Qudsi Lutfillah; Febrina Nur Ramadhani; Meryana Ananda
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 3 (2022)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v5i3.002

Abstract

This study designed an information system using an action research approach. The object in this study is a group of waste banks under the auspices of the Batu City Environmental Service. The new system that will be built will strengthen the ease of use. Several things in the design of information systems proposed in this study include; first, the switch from a manual recording system to the digital recording via a computer device (application) with centralized data in one database; second, improving the format for recording customer savings books, and; third, make records for the waste bank warehouse.AbstrakPenelitian ini dimaksudkanuntukmendesain sistem informasi bank sampah melalui pendekatan riset aksi (action research). Adapun objek dalam penelitian ini adalah kelompok bank sampah yang berada dalam naungan Dinas Lingkungan Hidup (DLH) Kota Batu. Sistem baru yang dibangun nantinya akan memperkuat kemudahan penggunaan (easy to use). Dua hal yang diusulkan dalam penelitian ini yaituperbaikan pada sistem informasi manual bank sampah yang sudah berjalan sebagai diagnosis awal dan peralihan sistem pencatatan manual menuju pencatatan digital melalui perangkat komputer (aplikasi)dengan keterpusatan data dalam satu database.
PENGARUH CASH POSITION, DEBT TO EQUITY RATIO DAN RETURN ON ASSETS TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR, Tbk PERIODE 2012 ÔÇô 2016 jurnalpps pps; Weni Risqiana; Muninghar ÔÇì; Novrida Qudsi Lutfillah
Jurnal Manajerial Bisnis Vol 2 No 01 (2018): Jurnal Manajerial Bisnis
Publisher : Prodi Magister Manajemen Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.893 KB) | DOI: 10.37504/jmb.v2i01.148

Abstract

The objective of this research is to find out and analyzes the influences of Cash Position, Debt to Equity Ratio, and Return on Assets to Dividend Payout Ratio at manufactured industry period 2012 -2016. The data used in this research is from the yearly financial report in Indonesian Stock Exchange (IDX). The sample use is 7 industry of 149 listed manufactured industy at 2012 ÔÇô 2016. The analysis of method used in this research is the multiple linear regressions method, the hypothesize test used the stastistical of F-test and the stastistical of t-test. The results data analysis showed that all the independent variable, which Cash Position, Debt to Equity Ratio, and Return on Assets simultaneously have an influence on the Dividend Payout Ratio (DPR). At the determinant coefficient (R2) it shows that research independent variables able to explain 19,3% to Dividend Payout Ratio while the remaining of 80,7% explained by independent variables that were un-research. While partially (t-test), only the Return on Assets (ROA) which have an influence on the Dividend Payout Ratio (DPR). Keywords: cash position, debt to equity ratio (DER), return on assets (ROA), dividend payout ratio (DPR)
PENGARUH PROFITABILITAS TERHADAP LIKUDITAS MELALUI CAPITAL STRUCTURE PERUSAHAAN KOSMETIK Tbk PERIODE 2012-2016 administrator administrator; Elyda Kurnia Pratiwi; Novrida Qudsi Lutfillah; Muninghar Muninghar
Jurnal Manajerial Bisnis Vol 2 No 02 (2019): Jurnal Manajerial Bisnis
Publisher : Prodi Magister Manajemen Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.639 KB) | DOI: 10.37504/jmb.v2i02.133

Abstract

The purpose of this study is to prove and analyze the profitability of liquidity in companies in theIndonesia Stock Exchange for the period 2012-2016. Then to prove and analyze the profitability of thecapital structure of the company on the Indonesia Stock Exchange for the period 2012-2016. Next is toprove and analyze the capital structure of liquidity in companies in the Indonesia Stock Exchange for theperiod 2012-2016. This type of research is quantitative. The population and sample in this study were 6Cosmetic Companies on the Indonesia Stock Exchange for the period 2012-2016. The results in this studyindicate the profitability of the capital structure of companies in the Indonesia Stock Exchange for theperiod 2012-2016; liquidity towards the capital structure of companies in the Indonesia Stock Exchangefor the period 2012-2016; profitability is not towards the attitude of the company on the Indonesia StockExchange for the period 2012-2016.Keywords: profitability, liquidity, capital structure
MODAL DAN PEMBIAYAAN SYARIAH SEBAGAI PENENTU PENDAPATAN USAHA NASABAH BANK WAKAF Novrida Qudsi Lutfillah; Devi Mufidah Rohman; Fita Setiati
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 8 No 2 (2023): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.8.2.2023.31-44

Abstract

The purpose of this study is to obtain empirical evidence related to the increase in business income of bank Wakaf Mikro (BWM) customers whether influenced by capital, sharia financing, labour, and technology. Multiple linear analysis was used as the method. BWM Sinar Sukses customers who own businesses were sampled in this study. The study found that capital and Sharia financing increase business income, while labour and technology are not factors in increasing business income. The implication of the research is as a consideration for MSMEs in order to maximise their business income and as a means for bank and non-bank financial institutions to pay attention and be actively involved in the welfare of MSME actors as a support for sustainable economic development. Abstrak Tujuan penelitian ini adalah untuk memperoleh bukti empiris terkait peningkatan pendapatan usaha nasabah Bank Wakaf Mikro (BWM) apakah dipengaruhi modal, pembiayaan syariah, tenaga kerja, dan teknologi. Analisis linier berganda digunakan sebagai metode. Nasabah BWM Sinar Sukses yang memiliki usaha menjadi sampel pada penelitian ini. Penelitian menemukan bahwa modal dan pembiayaan Syariah meningkatkan pendapatan usaha, sedangkan tenaga kerja dan teknologi bukan faktor peningkatan pendapatan usaha. Implikasi penelitian yaitu sebagai bahan pertimbangan bagi UMKM dalam rangka memaksimalkan pendapatan usahanya dan sebagai sarana lembaga keuangan bank dan nonbank untuk memberikan perhatian sekaligus terlibat aktif dalam mensejahterakan pelaku UMKM sebagai penunjang pembangunan ekonomi yang berkelanjutan.
THE ROLE OF ACCOUNTABILITY AND TRANSPARENCY IN IMPROVING PUBLIC HOSPITAL PATIENT SATISFACTION Novrida Qudsi Lutfillah; Annisa, Alfida Rosa
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 1: Mei 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i1.4563

Abstract

Improving the quality of public health services requires strengthening transparent, accountable, fair, and responsible governance. This study aims to analyze the influence of the principles of justice, transparency, accountability, and responsibility on patient satisfaction at Mardi Waluyo Regional Hospital, Blitar City. This study uses a quantitative approach with a survey method on one hundred outpatients and inpatients. Analysis techniques include bivariate correlation tests and multiple linear regression. The results of the study indicate that all dimensions of governance have a positive relationship with patient satisfaction, with accountability as the dimension that shows the strongest relationship, followed by transparency, responsibility, and justice. Transparency and accountability are the two most determining principles, especially through openness of information, clarity of procedures, and accuracy of service implementation by medical personnel. Meanwhile, justice and responsibility are considered not to have a real impact, although they are still considered important by patients. The implications of this study indicate that the implementation of effective governance can be a primary strategy in building public trust and strengthening government hospital services that are fair, professional, and oriented towards patient satisfaction.