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All Journal Jurnal Ilmiah Ekonomi Islam Journal of Accounting Science Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI Media Mahardhika Journal of Economics, Business, and Government Challenges Jurnal Pengabdian Masyarakat IPTEKS Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Indonesian Journal of Law and Economics Review Jurnal Pengabdian Masyarakat Asia Behavioral Accounting Journal Indonesian Journal of Education Methods Development Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Procedia of Social Sciences and Humanities Journal of Islamic and Muhammadiyah Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Innovative Technologica: Methodical Research Journal IJHCS Academia Open

Santi Rahma Dewi

Universitas Muhammadiyah Sidoarjo

Author-ID : 2441599

Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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The Effect of Taxpayer Knowledge, Taxpayer Awareness, and Service Quality on Motor Vehicle Taxpayer Compliance in Sidoarjo Regency During the Covid-19 Pandemic: Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Sidoarjo Pada Masa Pandemi Covid-19 Wulansari, Ema Dwi; Dewi, Santi Rahma
Indonesian Journal of Law and Economics Review Vol. 16 (2022): August
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine Taxpayer Knowledge, Taxpayer Awareness and Service Quality Against Motor Vehicle Taxpayer Compliance in Sidoarjo Regency during the Covid-19 Pandemic. This study uses primary data, namely questionnaires distributed to 50 respondents using random sampling technique as a sampling technique. The population of this study were residents of the Jabaran village of Kapas Melati Hamlet who used motorized vehicles. The data analysis technique used is descriptive statistical analysis, validity test, reliability test, multiple linear regression test, coefficient of determination test and t test using SPSS. v.25 in data processing. The results of this study indicate that during the Covid-19 pandemic in Sidoarjo Regency, taxpayer knowledge has a significant effect on motor vehicle taxpayer compliance, taxpayer awareness has a significant effect on motor vehicle taxpayer compliance, and service quality has a significant effect on motor vehicle taxpayer compliance.

The Effect Of Moral Reasoning, Socioeconomic Status And Education Level on The Ethical Perception of Accounting Students With Love Of Money as an Intervening Variable: Pengaruh Moral Reasoning, Status Sosial Ekonomi dan Tingkat Pendidikan Terhadap Persepsi Etis Mahasiswa Akuntansi dengan Love Of Money Sebagai Variabel Intervening Putri, Pungky Maulidiyah; Dewi, Santi Rahma
Indonesian Journal of Education Methods Development Vol. 17 No. 4 (2022): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijemd.v20i.680

This study aims to determine the effect of moral reasoning, socioeconomic status and level of education on ethical perceptions of accounting students, whether love of money is able to mediate moral reasoning, socioeconomic status and education level on ethical perceptions of accounting students. This research uses quantitative, data collection is done by distributing questionnaires. The population in this study were students of the 2018 accounting study program. The sampling technique used in this study was using the Slovin formula as many as 155 respondents. The data analysis technique used is the PLS-SEM analysis technique with the SmartPLS V.3 program. The results show that (1) There is a significant influence of Moral Reasoning on the ethical perceptions of accounting students, (2) Socio-Economic Status has a significant effect on the ethical perceptions of accounting students. , (3) Education level has a significant effect on ethical perceptions of accounting students, (4) Moral Reasoning has a significant effect on Love of money, (5) Socio-economic status has a significant effect on Love of money, (6) Education level has a significant effect on Love of money , (7) Moral Reasoning, Socio-Economic Status and Education Level on Students' Ethical Perceptions”. In the test, the results obtained stating that the hypothesis can be accepted and proven, (8) Love of money is able to mediate moral reasoning on ethical perceptions of accounting students, (9) Love of money is able to mediate socioeconomic status on ethical perceptions of accounting students, (10) Love of money is able to mediate the level of education on the ethical perception of accounting students.

The Effect of Liquidity and Profitability on Stock Prices With Dividend Policy as Moderation in Manufacturing Companies Listed on the Stock Exchange in 2016-2018: Pengaruh Likuiditas Dan Profitabilitas Terhadap Harga Saham Dengan Kebijakan Dividen Sebagai Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Pada Tahun 2016-2018 Mardianti, Any; Dewi, Santi Rahma
Indonesian Journal of Innovation Studies Vol. 16 (2021): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of liquidity, and profitability on stock prices with dividend policy as a moderating variable on the Indonesia Stock Exchange in 2016 – 2018. The method used is purposive sampling and produces 38 sample companies, so the total research data is 114 data. Hypothesis testing is done by using multiple linear regression analysis and regression analysis. The results show that liquidity has a significant positive effect on stock prices, profitability has a significant positive effect on stock prices, dividend policy has a significant positive effect on stock prices. Dividend policy weakens the relationship between liquidity and firm value. Dividend policy strengthens the relationship between profitability and firm value. The results of the coefficient of determination test show that the independent variable, moderating variable and the interaction of the two variables are only able to explain the dependent variable by 22.9%, while the remaining 78.1% is explained by other variables not explained in this study.

Analysis of Village Financial Management Implementation in Village Fund Allocation (ADD): Analisis Implementasi Pengelolaan Keuangan Desa Dalam Alokasi Dana Desa (ADD) Hardyanti, Yunita Rachma; Dewi, Santi Rahma
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the application of Village Fund Allocation (ADD) management and the obstacles to implementing Village Fund Allocation (ADD) management in Jiken Village, Tulangan District, Sidoarjo Regency and how to overcome them. This research uses a qualitative approach. This research was conducted by using descriptive analysis method. Data collection was carried out by interview, observation, and documentation. The data analysis was carried out in accordance with the theory put forward by Miles and Hubberman. The results showed that: (1) Village financial management, in this case the Village Fund Allocation (ADD) of Jiken Village, Tulangan District, Sidoarjo Regency, there are several things that are not in accordance with Permendagri No.113 of 2014 concerning village financial management; (2) Constraints in implementing the management of ADD Desa Jiken Ke. Reinforcement District. Sidoarjo is a planning synchronization between the village and sub-district levels; and (3) Limited village allocation funds, as well as a lack of socialization. The way to overcome these obstacles is to coordinate so that village and sub-district planning is synchronized, carry out evaluations regarding the effectiveness and efficiency of ADD, and increase socialization to the community by holding open meetings and other meeting activities so that it can be interspersed with socialization about ADD.

Analysis of Calculation of Income Tax (PPH) for 21 Permanent Employees: Analisis Perhitungan Pajak Penghasilan (PPH) 21 Pegawai Tetap Aswijayanti, Putri; Dewi, Santi Rahma
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to analyze the Calculation of Income Tax (PPH) for 21 Permanent Employees (Studies on Cv. Global Mulya Persada, Cv. Putri Jaya Persada, and Cv. Conscience). The method used in the quantitative approach. The research approach in this thesis uses a quantitative research approach with a descriptive approach. The object of this research is the Analysis of Income Tax Calculation (Pph) for 21 Permanent Employees (Studies on Cv. Global Mulya Persada, Cv. Putri Jaya Persada, and Cv. Conscience). With descriptive research, the researcher only intends to describe (describe) or explain the symptoms that are currently happening. The results of this study indicate that in the procedure for applying the calculation of Article 21 income tax to the income of permanent employees, there is a difference between the calculation of the Article 21 income tax payable according to CV. Global Mulya Persada with the number of calculations according to the Calculation of Income Tax Article 21 which refers to the Income Tax Law no. 36 of 2008. CV. Putri Jaya Persada still uses the old 2015 PTKP tariff. In fact, in 2016 there was a new PTKP as stipulated in the Minister of Finance regulation PMK-101/PMK.010/2016 which is valid until now. As a result, it can be seen that the amount of PPh 21 deposited by CV. Putri Jaya Persada experienced overpayment. CV. Putri Jaya Persada also does not impose fines on permanent employees who do not have an NPWP. In the application of the calculation of PPh Article 21 to the income of permanent employees, it can be seen that the total amount of PPh 21 deposited by CV. Conscience is still underpaid. This is because employee meal allowances are not included as an addition to gross income. Whereas according to the Taxation Law no. 36 of 2008, the meal allowance is one of the components to increase gross income.

The Effect of Tax Avoidance, Leverage, and Managerial Ownership on Firm Value With Corporate Transparency as a Moderating Variable: Pengaruh Tax Avoidance, Leverage, Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Transparansi Perusahaan Sebagai Variabel Moderating Silvia Ramadhiani; Santi Rahma Dewi
Academia Open Vol. 3 (2020): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.3.2020.1117

This study aims to determine the effect of tax avoidance, leverage, and managerial ownership on firm value with company transparency as a moderating variable. Tax Avoidance is measured by CASH ETR, Leverage is measured by DER, Managerial ownership is obtained from annual reports on mining companies that are listed on the IDX. This research was conducted on mining companies that have been listed on the Indonesia Stock Exchange (BEI) in 2016-2018. This research was conducted using quantitative methods, using MRA data analysis. The results of this study indicate that (1) Tax Avoidance has an effect on Firm Value, (2) Laverage has an effect on Firm Value, (3) Managerial Ownership has an effect on Firm Value, (4) Transparency is able to moderate the effect of Tax Avoidance on Firm Value, (5) Transparency is able to moderate the effect of leverage on firm value, (6) transparency is able to moderate the effect of managerial ownership on firm value.

Analysis of Tax Awareness By Modernizing the Taxation System With Compliance Paying Taxes During a Pandemic: Analisis Kesadaran Pajak Dengan Modernisasi Sistem Perpajakan Dengan Kepatuhan Membayar Pajak Di Masa Pandemi Esty Safira Hediati; Santi Rahma Dewi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.1893

Taxes are one of the major sources of revenue for the State and also an important source of funds for national financing. This study aims to describe and analyze taxpayer awareness of tax compliance. And To describe and analyze the modernization of the taxation system for tax compliance. This research uses qualitative research. The object of research is PT Sadana Combinatama Sidoarjo Expedition Service, the type of data is qualitative data, data sources are obtained from interviews, observations and documentation, data analysis using Miles and Hubermen theory includes data reduction, data presentation, and verification. The results of this study PT. Sadana Sidoarjo Branch has a good awareness of obligations as corporate taxpayers, by having a TIN, business license and carrying out tax obligations in accordance with applicable regulations and Modernization of the new tax system can be carried out by companies using eSPT. This is also intended so that tax payments and reporting can be carried out. practically and efficiently paying tax compliance

The Raw Material Inventory Accounting Information System Analysis: Analisis Sistem Informasi Akuntansi Persediaan Bahan Baku Intan Nur Lailiyah; Santi Rahma Dewi
Academia Open Vol. 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.4.2021.2041

The aims of this research are to describe the Accounting Information System for raw material inventory at PT. Perdana Sukses Makmur and to analyze the Accountingi Information iSystem for raw material inventory is accordance to the theory of Accounting iInformation System. This research used qualitative approach. Descriptive method is used in this research. To collect the data, this research used interview, documentation and observation. Interview method is used to find in-depth information from company staff and academic experts by giving questions. Documentation method is used to support and strengthen the data in this study. Observation method is used to record the information and activities that occur during field research. The data ianalysis techniquesi used iin this istudy were datai reduction, idata idisplay and iconclusion idrawing/data iverification. Thei results of ithis study ishowed that Accounting iInformation System for raw material inventory are running well at PT. Perdana Sukses Makmur even though it’s still manual. It supported by the implementation of procedures that related to the supply of raw materials by involving various functions with their respective duties and responsibilities and is equipped with the documents that can be accounted for.

Service Quality, Taxpayer Awareness and Effectiveness of the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance in Sidoarjo Regency during the Covid-19 Pandemic: Kualitas Pelayanan, Kesadaran Wajib Pajak dan Efektivitas Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Sidoarjo Pada Masa Pandemi Covid-19 Savila Rahmahwati; Santi Rahma Dewi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2266

This study aims to determine Service Quality, Taxpayer Awareness, and Effectiveness of the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance in Sidoarjo Regency during the Covid-19 Pandemic. This study uses primary data, namely questionnaires distributed to 154 respondents using purposive sampling. The population used was students of the Accounting Study Program at Muhammadiyah Sidoarjo University in the 2017 and 2018 batches. The data analysis techniques used were descriptive statistical analysis, validity test, reliability test, multiple linear regression analysis, coefficient of determination test and t test using SPSS v.25 in data processing. The results of this study indicate that during the Covid-19 pandemic in Sidoarjo Regency, service quality had a significant effect on motor vehicle taxpayer compliance, taxpayer awareness had a significant effect on motor vehicle taxpayer compliance, and the effectiveness of the Samsat Drive Thru system had no effect on vehicle taxpayer compliance. motorized. This study aims to determine Service Quality, Taxpayer Awareness, and Effectiveness of the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance in Sidoarjo Regency during the Covid-19 Pandemic.

Influence of Independent Board Commissioner, Institutional Ownership, and Audit Committee on Tax Avoidance: Pengaruh Independent Board Commissioner, Institutional Ownership, Dan Audit Committee Terhadap Tax Avoidance Khoiriyah Ma'rufah; Santi Rahma Dewi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2277

This study aims to determine the effect of the Independent Board Commissioner, Institutional Ownership and Audit Committee on Tax Avoidance. This study uses quantitative research methods using statistical techniques by processing existing data to prove the proposed research hypothesis. In this case, the object of research is a mining company listed on the Indonesia Stock Exchange during the 2015-2019 period. Purposive sampling method for determining the sample with a population of 39 companies and a sample of 11 companies. The analytical method used is multiple regression analysis with SPSS version 25 program. Partially, the results show that the independent board commissioner and audit committee have no effect on tax avoidance. Meanwhile, institutional ownership has an effect on tax avoidance.

Co-Authors Adelia Asma Anggraeni, Dastin Septa Aswijayanti, Putri Aulia Putri Saraswati Dewi Komalasari Dwi Nanningsih Eny Maryanti Esty Safira Hediati Fania Nabila Lakadjo Fitiyan Izza Noor Abidin Hanum, Griffit Laila Hardyanti, Yunita Rachma Herlinda Maya Kumala Sari, Herlinda Maya Kumala Imelda Dian Rahmawati Inta Rifana Intan Nur Lailiyah Khoiriyah Ma'rufah Khusnul Khotimah Kukuh Sinduwiatmo Kukuh Sinduwiatmo Kukuh Sinduwiatno Leny Aisyah Mardianti, Any Meilinda, Elfira Moch Rofiq Mukhammad Amar Musliq Nanda Indriani Nurasik Nurasik Nurasik Oktaviana, Hilda Putri, Pungky Maulidiyah Putri, Selly Novindia Ramadhanti A., Fauzia Salsabila Rofiq, Moch Sarwenda Biduri Savila Rahmahwati Silvia Ramadhiani Silvia Ramadhiani Sriyono Sriyono Sriyono Sriyono Suhgrowardi Anggun Wardani Sumartik Talita Ayu Sylviana Tyas Arifta Windasari usrotin, Ilmi Wardani, Aprimianti Sukma Wiwit Hariyanto Wulansari, Ema Dwi Yani, M

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