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All Journal Equity: Jurnal Akuntansi International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Jurnal Sistem Informasi, Akuntansi dan Manajemen
Apriliasari, Ria Dini
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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EFFECT OF MANAGEMENT CONTROL SYSTEM AND INTERNAL CONTROL ON COMPANY PERFORMANCE AT PT. GLOBAL JET EXPRESS SURABAYA Apriliasari, Ria Dini
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 2 No. 1 (2021): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v2i1.47

Abstract

This study aims determine to the effect of the control system on company's performance at PT Global Jet Express Surabaya and the influence internal control on the performance of the Global Jet Express Surabaya company and the influence of the management control system and internal control on the company's performance at PT Global Jet Express Surabaya. This study is a kind of descriptive study, and there is a quantitative study. PT. Global Jet Express South Surabaya has approximately 155 employees. A sample of this study was an employee of Global Jet Express, an office in southern Surabaya. NS. A total of 35 people in the accounting department, staff working in the budget area, and the department. In this study, we used a targeted sampling technique, that is, a method of determining samples from a specific point of view. Data collection method by questionnaire. The data analysis method in this study uses multiple linear regression analysis. Based on the results data analysis, we can conclude that there is a significant positive impact between the control systems on the performance of PT Global Jet Express Surabaya. There is a positive and significant impact between the internal control over Global Jet Express Surabaya's performance and the joint positive and significant impact between the management control system and internal control over PT Global Jet Express Surabaya's performance.
PERANAN E-COMMERCE DAN E-BUSINESS DALAM MENINGKATKAN DAYA SAING UMKM KRIPIK USUS AYAM DI KOTA BATU Sa’adah, Ummi; Putra, Briyan Cadalora; Apriliasari, Ria Dini
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2024): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v4i1.4251

Abstract

Kegiatan bisnis di Indonesia sangat beragam dari jumlah dan jenisnya salah satu bentuk usaha yang paling dominan yaitu industri UMKM (Usaha Mikro Kecil dan Menengah) dengan berbagai karektristik, sebagian besar berlomba memanfaatkan perkembangan e-commerce dan e-bussnies untuk mempertahankan dan mengembangkan ke arah industri kreatif digital. Namun skala pemanfaatan perkembangan e-commerce dan e-bussnies belum merata antar individu dan lokasi, karena terkendala faktor sumber daya manusia, pendanaan, dan infrastruktur dan faktor lainnya. Pada era globalisasi seperti ini, teknologi informasi mengalami perkembangan yang sangat kompleks dan pesat dalam beberapa tahun terakhir yang berdampak pada berbagai aspek kehidupan, termasuk pada dunia bisnis. Perkembangan yang terjadi memunculkan istilah yang tidak asing lagi bagi kita, seperti e-business, e-commerce, e-learning, e-university, e-book, e-banking, dan istilah sejenis yang beredar. Metode Pendampingan dilakukan dengan pendekatan individual dan klasikal. Pendekatan klasikal yang dilakukan yaitu pendampingan penggunaan internet dan media social, pembuatan akun e-commerce, upload produk, dan penentuan harga produk sesuai dengan kurir yang telah ditentukan. Adapun langkah-langkah kegiatan yang dilakukan adalah pemberdayaan UMKM dan pendampingan dalam pemanfaatan media internet bidang e-commerce dan e-bussnies. Hasil dan pembahasan dari UMKM dapat mengakses pasar yang lebih besar dan mendapatkan pelanggan baru. Selain itu, penggunaan strategi digital marketing seperti SEO, SEM, media sosial, dan email marketing dapat membantu meningkatkan visibilitas dan penjualan UMKM di platform e-commerce dan e-bussnies. Kata Kunci : UMKM; E-Commerce: E-Business
Pengaruh Perubahan Tarif Pajak dan Metode Penghitungan Pajak dengan Dikeluarkannya PP Pasal 23 Tahun 2018 Terhadap Tingkat Kepatuhan Wajib Pajak UMKM Inayah, Nur Lailiyatul; Apriliasari, Ria Dini; Juwari, Armadia Eka Nurjannah
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i2.638

Abstract

This research aims to determine the effect of changes in tax rates and tax calculation methods with the issuance of PP Article 23 of 2018 on the level of compliance of MSME taxpayers. This research adopts quantitative research methods with the Tax Service Office in Central Maluku as the research object. The main population comprises 251 UMKM in the food and beverage sector, officially registered with the Central Maluku Trade Service. The testing methods applied involve normality tests, validity tests, reliability tests, F tests, and T-tests. The research results show that changes in tax rates and tax calculation methods in PP article 23 of 2018 simultaneously affect the level of taxpayer compliance of UMKM employees at service offices—Central Maluku tax. Meanwhile, from partial testing, it was concluded that changes in tax rates and tax calculation methods in PP Article 23 of 2018 had. A partial effect on the level of taxpayer compliance of UMKM employees at the Central Maluku tax service office.
RISK PROFILE, GCG, EARNINGS, CAPITAL, PROFITABILITY, THE HEALTH of BUMN BANKS LISTED on THE IDX l Aulia, Diniatul; Inayah, Nur Lailiyatul; Apriliasari, Ria Dini; Kusuma Devi, Fitriyah; Habibie Al Hamzah, Muhammad
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 2 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i2.1710

Abstract

This study aims to determine the effect of research variables on profitability. The ratios used in this study are Risk Profile, Good Corporate Governance, Earnings and Capital as independent variables while the dependent variable in this study is Profitability. The population of this study is state-owned banks listed on the Indonesia Stock Exchange in 2015-2022. The sample selection was carried out by purposive sampling method and from 47 banks listed on the IDX obtained 4 samples of BUMN banks. The data used is secondary data. The analysis technique used is the classic assumption test, multiple regression analysis and hypothesis testing. Based on the results of the analysis it can be concluded that the Risk Profile, Good Corporate Governance, Earnings and Capital variables simultaneously affect Profitability, In this study it can be seen that the Earnings variable is the most dominant variable on Profitability.
Analysis of Calculation of Value Added Tax Deposit and Reporting with E-Invoice System Anisa, Nur Aini; Utomo, Priyo; Apriliasari, Ria Dini
Equity: Jurnal Akuntansi Vol. 5 No. 2: April 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i2.609

Abstract

This research uses two Value Added Tax data, namely, input of Value Added Tax data, along with output Value Added Tax data and sales data in 2024. The type of research is a qualitative approach, analysis uses descriptive data that aims to analyze data on various conditions and situations that arise based the object of research using sales data, input VAT and output VAT for the 2024 period of PT. XYZ Surabaya. While the data source in this study uses secondary data. From the results of the research that has been carried out, it shows that calculation, deposit and report of Value Added Tax carried out by PT. XYZ shows that the calculation, deposit and reporting of VAT using e-invoices are in accordance with Law No. 42 of 2009 concerning Value Added Tax (VAT) and Sales Tax on Luxury Goods (PPnBM).
Co-Authors Anisa, Nur Aini Habibie Al Hamzah, Muhammad Inayah, Nur Lailiyatul Juwari, Armadia Eka Nurjannah Kusuma Devi, Fitriyah l Aulia, Diniatul Priyo Utomo Putra, Briyan Cadalora Sa’adah, Ummi