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All Journal Jurnal Proaksi Revitalisasi : Jurnal Ilmu Manajemen Al-Kharaj: Journal of Islamic Economic and Business Journal of Economy, Accounting and Management Science (JEAMS) Profit: Jurnal Manajemen, Bisnis dan Akuntansi INCOME: Indonesian Journal of Community Service and Engagement Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Riset Akuntansi Jurnal Riset dan Inovasi Manajemen Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Akuntansi Pajak dan Kebijakan Ekonomi Digital International Journal of Economics, Business and Innovation Research
Rike Selviasari
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences Other

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Analisis Perhitungan Harga Perolehan Dan Harga Jual Guna Menentukan Pajak Pertambahan Nilai Atas Perubahan Tarif 10% Menjadi 11% Lazuardy Rinto Admaja; Muhammad Alfa Niam; Rike Selviasari
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 2 (2024): Mei : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i2.2028

Abstract

This research aims to determine the calculation of acquisition price and selling price in order to determine value added tax. The analytical method used in this research is descriptive quantitative. This research data is qualitative and quantitative. Researcher data collection techniques are interviews and documentation. The research variables are acquisition price, selling price, and value added tax. The results of the research show that UD. Meteor in calculating the acquisition price is not correct because it has not added the acquisition cost element. In calculating prices, UD. Meteor is correct because it adds a mark up in its calculations, but it is not correct because it has not added the elements of electricity costs, telephone costs, equipment costs and labor costs. Therefore, the calculations in this study are greater than the UD calculations. Meteor. Based on the results of calculating the acquisition price and selling price in this research, the calculated value added tax is IDR 71,104,945.UD. Meteor should pay more attention to costs such as acquisition costs, electricity costs, telephone costs, equipment costs and labor costs when carrying out business activities, and calculate them properly. Preferably UD. Meteor recalculates the acquisition price and selling price by adding acquisition costs, electricity costs, telephone costs, equipment costs and labor costs. So that the acquisition price and selling price determined are more appropriate.
The Role of Entrepreneurial Marketing, Digital Marketing Through Product Innovation on SMEs Business Performance Rike Selviasari; Sudarmiatin; Ayuanti, Rafikhein Novia
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.9245

Abstract

As the Indonesian economy develops, SMEs continue to be an important sector in the commercial landscape. Tofu sector entrepreneurs in Jombang Regency are the subjects of this research. The aim of this research is to examine the influence of digital marketing strategies and entrepreneurship on business performance which is influenced by the suitability of innovative products. The author conducted research using a sample size of 150 SME business actors using quantitative methods with a descriptive approach. According to this research, the impact of digital marketing on business performance is significantly reduced, and the influence of entrepreneurial marketing policies on business performance is significantly reduced through product innovation. Based on research findings, increasing product innovation and digital proficiency
The Influence of Social Media Promotion and Marketplace Website Design Quality on Purchasing Decisions with Consumer Trust (Shopee) as a Mediation Variable (Case Study on Uniska Kediri Students) Rafikhein Novia Ayuanti; Sudarmiatin, Sudarmiatin; Rike Selviasari
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.9254

Abstract

This research aims to analyze the influence of social media promotions and the quality of Shopee website design on UNISKA Kediri students purchasing decisions with the mediation of consumer trust variables. The research method used was quantitative with data collection techniques through questionnaires distributed to 160  UNISKA Kediri students. The data analysis technique used is PLS (Partial Least Squares) using SmartPLS 4.0 software.The research results show that social media promotion and the quality of the Shopee website design have a significant positive influence on UNISKA Kediri students' purchasing decisions. The consumer trust variable is proven to mediate the relationship between social media promotions, website design quality, and purchasing decisions. The implication of this research is that Shopee needs to improve its social media promotion strategy and website design quality to increase consumer confidence and purchasing decisions for UNISKA Kediri students
Pengaruh Green Banking Disclosure dan Social Banking terhadap Nilai Perusahaan dengan Banking Sustainable Performance sebagai Variabel Mediasi Alisa Qurrota A'yun Khoirul Bariyah; Marhaendra Kusuma; Rike Selviasari
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 4 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i4.1800

Abstract

This study aims to examine the effect of green banking disclosure and social banking on firm value with banking sustainable performance as a mediating variable. The population in this research consists of banking subsector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, totaling 47 companies. The sampling technique used in this study was purposive sampling, resulting in a total of 30 data points that met the research criteria and could be analyzed. The analytical method employed was path analysis using SPSS version 25 to test the relationships among variables and the mediation effect. The results of this study indicate that green banking disclosure has a positive and significant effect on firm value. Social banking also has a positive and significant effect on firm value. Banking sustainable performance has a positive and significant effect on firm value as well. However, green banking disclosure does not have a positive and significant effect on banking sustainable performance, while social banking does have a positive and significant effect on banking sustainable performance. The mediation test results using path analysis reveal that banking sustainable performance is unable to mediate the effect of green banking disclosure on firm value. Conversely, banking sustainable performance successfully mediates the effect of social banking on firm value. These findings suggest that social banking is more effective in enhancing banking sustainable performance and firm value compared to green banking disclosure.
A ANALISIS AKUNTANSI PEMILU DALAM PELAPORAN DANA KAMPANYE GUNA MEMINIMALISIR POTENSI SALAH SAJI Dianawati Dianawati; Ahmad Yani; Rike Selviasari
Jurnal Proaksi Vol. 11 No. 1 (2024): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i1.5566

Abstract

Pemilihan umum (pemilu) 2024 ditetapkan pada 14 Februari 2024, setiap peserta pemilu memerlukan dana kampanye dan wajib melaporkan dana kampanye ke KPU sebagai pertanggungjawaban peserta pemilu. Tujuan dari penelitian ini adalah menganalisis penerapan akuntansi pemilu terkait pengakuan, penyajian, dan pengungkapan dalam pelaporan dana kampanye sekaligus sebagai kebaruan penelitian. Lokasi penelitian dilakukan pada DPD Partai PERINDO Kabupaten Kediri. Metode penelitian yang digunakan adalah kualitatif dengan teknik analisis yaitu pengumpulan data, reduksi data, penyajian data, penarikan kesimpulan dan verifikasi. Sumber data yang diperoleh berupa transaksi laporan awal dana kampanye (LADK) periode 2023-2024. Teknik pengumpulan data diperoleh dari wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa DPD Partai PERINDO Kabupaten Kediri belum menerapkan akuntansi pemilu yang sesuai dengan PKPU No.18 Tahun 2023 Tentang Dana Kampanye Pemilihan Umum dan Keputusan KPU No.1677 Tahun 2023 Tentang Pedoman Teknis Pelaporan Dana Kampanye Pemilihan Umum. Pengakuan, penyajian, dan pengungkapan transaksi LADK periode 2023-2024 masih belum sesuai standar yang berlaku karena kurangnya kompetensi SDM.
Adaptation Must Tax Beginner in Use E-Filing: Study On Generation Millennials in Kediri City Angellia, Vella; Khasanah Sahara; Rike Selviasari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9161

Abstract

Digitalisasi sistem perpajakan melalui implementasi e-Filing membutuhkan kemampuan adaptasi wajib pajak, khususnya bagi wajib pajak pemula dari generasi milenial. Penelitian ini bertujuan untuk menganalisis tingkat adaptasi wajib pajak pemula generasi milenial dalam menggunakan e-Filing dan menguji pengaruh langsung dan tidak langsung antar variabel yang memengaruhi proses adaptasi di Kota Kediri. Penelitian ini menggunakan pendekatan kuantitatif dengan tipe studi deskriptif dan asosiatif. Data dikumpulkan melalui kuesioner dengan skala Likert lima tingkat yang didistribusikan kepada 50 responden, yang dipilih menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah path analysis dengan bantuan perangkat lunak SPSS. Sebelum analisis dilakukan, data diuji melalui uji validitas, uji reliabilitas, serta uji asumsi klasik yang meliputi uji normalitas, multikolinearitas, dan heteroskedastisitas. Hasil pengujian menunjukkan bahwa seluruh instrumen penelitian valid dan reliabel, dan data memenuhi asumsi statistik yang dibutuhkan. Hasil analisis menunjukkan adanya pengaruh signifikan, baik secara langsung maupun tidak langsung, antara variabel independen terhadap tingkat adaptasi wajib pajak pemula dalam menggunakan e-Filing. Temuan penelitian ini menunjukkan bahwa generasi Milenial di Kota Kediri memiliki kemampuan adaptasi yang cukup baik terhadap sistem e-Filing, meskipun masih dipengaruhi oleh faktor pendukung dalam proses penggunaannya. Penelitian ini diharapkan dapat memberikan kontribusi akademis dalam pengembangan studi perilaku wajib pajak serta menjadi pertimbangan material bagi otoritas pajak dalam merumuskan strategi sosialisasi dan bantuan yang lebih efektif bagi wajib pajak pemula.
Co-Authors Adinda Dwi Cahyakusuma Agus Athori Ahmad Yani Alisa Qurrota A'yun Khoirul Bariyah Angellia, Vella Anisak Salsabila Ayuanti, Rafikhein Novia Dewi Wungkus Diana Ambarwati Diana Ambarwati Dianawati Dianawati Fitria Nur Wahyuningsih Ganda Setyo Prayogo Ivana Wilda Afosma Khasanah Sahara Kusuma, Marhaendra Lazuardy Rinto Admaja Ludi Wishnu Wardana Mamta Iqlima Miladiah Kusumaningarti Muhammad Alfa Niam Rafikhein Novia Ayuanti Sudarmiatin Violy Amanda Salsabilla