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All Journal Jurnal Ilmiah Akuntansi Kesatuan JANITA JAT (Journal of Accounting and Tax)
Eni Minarni
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Other

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PENGARUH PENURUNAN PAJAK DAN PENAMBAHAN MODAL TERHADAP PERCEPATAN ECONOMIC GROWTH Eni Minarni; Desy Yulia Santi
JAT : Journal Of Accounting and Tax Vol. 1 No. 1 (2022)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v1i1.595

Abstract

AbstractAfter the enactment of Law No. 7 of 2021 concerning Harmonization of TaxRegulations, it is hoped that it will be the answer to the sustainability of MSMEs. Theissue that will be looked at in this study is how industrial centers will be affected bylower tax rates and more investment. The purpose of this study is to ascertain theimpact of raising capital and lowering taxes for those responsible for the tempe kripikindustrial hub in the Tamanan Trenggalek region. Utilizing statistical data analysis,the research methodology is quantitative. Based on the findings of the analysis that wasdone, it is known that the decrease in the final income tax rate for MSMEs with aturnover of not more than Rp. 500,000,000 from 0.5% to 0%, this rate reduction has apositive impact on MSMEs AbstrakPasca pemberlakuan UU No 7 Tahun 2021 tentang Harmonisasi PeraturanPerpajakan diharapkan dapat menjadi jawaban atas keberlangsungan UMKM.Permasalahan yang akan dikaji dalam penelitian ini ialah bagaimanakahdampak penurunan tarif pajak dibarengi dengan pertambahan modal terhadapsentra industri. Penelitian ini bertujuan untuk mengetahui pengaruhpenurunan pajak serta pertambahan modal bagi para pelaku sentra industritempe kripik daerah Tamanan Trenggalek. Metode penelitian yang digunakanadalah metode penelitian kuantitatif dan menggunakan analisis data statistik.Dari hasil analisis yang telah dilakukan diketahui bahwa penurunan tarif pajakpph final bagi UMKM yang memiliki omzet tidak lebih dari Rp.500.000.000yang semula 0,5% menjadi 0%, penurunan tarif ini berdampak positif bagiUMKM. Terdapat kenaikan yang signifikan terhadap pertumbuhan ekonomiUMKM.
Pelatihan Pemasaran Melalui Media Sosial Dalam Meningkatkan Penjualan Produk UMKM Di PLUT KUMKM Tulungagung: Indonesia Eni Widhajati; Nurani; Eni Minarni; Mukhamad Eldon
JANITA : JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 1 No. 1 (2021)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.032 KB) | DOI: 10.36563/pengabdian.v1i1.260

Abstract

Abstract Micro, Small and Medium Enterprises play an important role in improving the economy and welfare of the community. The ability to compete and market products is one of the spearheads for business actors to exist and be competitive. There are many factors that influence the success of a business, however how a product can dominate the market is one of the priorities that business actors must do. In the era of the Industrial Revolution 4.0, business people can no longer rely on conventional marketing, they must also start marketing their products online. This shift in the marketing model must be carried out immediately by business actors so that their products are able to compete in the global market. In this context, the business actors have been assisted by PLUT KUMKM Tulungagung which have experienced in solving many problems in terms of marketing,. The purpose of this activity is to provide knowledge about the use of social media as a marketing medium and provide skills to MSME owners in increasing sales of their products. The method used in this activity is training and mentoring. The results of the training and mentoring activities besides increasing knowledge are expected that business actors will also be able to use social media as a means of product promotion and marketing so that sales can increase. Abstrak Usaha Mikro Kecil Menengah berperan penting dalam meningkatkan perekonomian dan kesejahteraan masyarakat. Kemampuan bersaing dan pemasaran produk menjadi salah satu ujung tombak agar pelaku usaha dapat eksis dan berdaya saing. Banyak faktor yang mempengaruhi keberhasilan suatu usaha, namun bagaimana suatu produk dapat menguasai pasar menjadi salah satu prioritas yang harus dilakukan oleh pelaku usaha. Pada era Revolusi Industri 4.0 pelaku usaha tidak dapat lagi mengandalkan pemasaran konvensional, mereka juga harus mulai memasarkan produknya secara online. Pergeseran model pemasaran ini harus segera dilakukan oleh pelaku usaha agar produknya mampu bersaing dipasar global. Pelaku usaha binaan PLUT KUMKM Tulungagung banyak mengalami kendala dalam hal pemasaran, pelaku usaha masih mengandalkan pemasaran konvensional dan belum memanfaatkan media social secara maksimal sebagai sarana pemasaran produknya. Tujuan kegiatan ini adalah untuk memberikan pengetahuan tentang pemanfaatan media social sebagai media pemasaran dan memberikan ketrampilan kepada pemilik UMKM dalam meningkatkan penjualan produknya. Metode yang digunakan dalam kegiatan ini pelatihan dan pendampingan. Hasil dari kegiatan disamping meningkatkan pengetahuan diharapkan pelaku usaha juga mampu memanfaatkan sosial media sebagai sarana promosi dan pemasaran produk sehingga penjualan dapat meningkat.
STRENGTHENING CASH MANAGEMENT THROUGH EFFECTIVE INTERNAL CONTROL SYSTEMS Mukti Prabowo, Rachmad Gesah; Eni Minarni; Kurniawan, Stefanus Tegar
JAT : Journal Of Accounting and Tax Vol. 3 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v3i2.1346

Abstract

This study evaluates the effectiveness of cash management practices in financial institutions by examining their alignment with the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. Utilizing a qualitative research methodology, the study highlights systematic procedures for account openings, deposits, and withdrawals, ensuring operational transparency, efficiency, and customer satisfaction. The findings emphasize the importance of robust internal controls in mitigating risks, safeguarding assets, and improving process reliability. Key COSO components—control environment, risk assessment, control activities, information and communication, and monitoring—are applied to strengthen cash management systems, reducing fraud and enhancing financial reporting accuracy. This structured approach not only facilitates compliance with regulatory standards but also fosters stakeholder confidence and institutional sustainability. The study concludes with recommendations to optimize cash management practices and address emerging challenges in financial governance.
Exploring the Role of Government Fiscal Stimulus on Financial Markets During Global Recessions Eni Minarni
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4438

Abstract

Global economic recessions have historically triggered severe disruptions in financial markets, leading to declining investment, reduced liquidity, and loss of investor confidence. In response, governments often employ fiscal stimulus policies as a countercyclical measure to restore stability and promote economic recovery. This research aims to examine the effects of government fiscal stimulus on financial markets during global recessions, focusing specifically on the 2008 financial crisis and the 2020 COVID-19 pandemic recession. Using a qualitative research method with a literature review approach, this research synthesizes previous research findings to analyze how fiscal interventions influence stock market performance, bond yields, exchange rates, and overall economic recovery. The findings reveal that fiscal stimulus generally leads to positive stock market performance, lower bond yields, and mixed reactions in exchange rates. The research also highlights long-term fiscal sustainability concerns, including rising public debt and potential inflationary pressures. The results conclude that well-designed and timely fiscal policies are essential to restoring market confidence and stabilizing economies during periods of global crisis. This research contributes to the existing literature by providing a comparative analysis of fiscal stimulus effects across two major global recessions and offering valuable insights into the broader implications for financial market dynamics.
Co-Authors Desy Yulia Santi Eni Widhajati Kurniawan, Stefanus Tegar Mokhamad Eldon Nurani Rachmad Gesah Mukti Prabowo