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All Journal JST ( Jurnal Sains Terapan ) Jurnal GeoEkonomi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Butet Wulan Trifina
Universitas Balikpapan
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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Pengaruh Pemahaman Wajib Pajak Tentang PNBP dan Cara Bayar PNBP Terhadap Tingkat Kepatuhan Wajib Bayar pada Perusahaan Tambang (Studi Kasus di Kabupaten Penajam Paser Utara Provinsi Kalimantan Timur) Rihfenti Ernayani; Butet Wulan Trifina; Theresia Wahyuni
JST (Jurnal Sains Terapan) Vol 2, No 1 (2016): JST ( Jurnal Sains Terapan )
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat, Politeknik Negeri Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jst.v2i1.111

Abstract

Abstract The background of this research is the increase of mining company that has a payment arrears of Non Tax State Revenue to the country. The main problem in this research is the comprehension factor of Non Tax State Revenue and the way to pay Non Tax State Revenue and how it influence to the obedience level of mining company as a payer (case study at district of Penajam Paser Utara). The purpose of this research is to know whether the comprehension of Non Tax State Revenue and how to it influence simultaneous and partially to the obedience level of mining company as a payer. The device that used to collect data that used in this research by used questionnaire. The questionnaires were distributed to 30 companies as IUP holder at district of Penajam Paser Utara. The results of this research shows that comprehension Of Non Tax State Revenue simultaneosly has a significant influence to the obedience level of the payer. Partially, the two variables both the comprehension ofNon Tax State Revenue and the way to pay Non Tax State Revenue has significantly influence to the obedience level of the payer. Keywords: The Comprehension of Non Tax State Revenue, The Way to Pay Non Tax State Revenue, The Obedience of the Payer. Abstrak Latar belakang dari penelitian ini adalah semakin maraknya perusahaan tambang yang memiliki tunggakan pembayaran PNBP terhadap Negara. Pokok permasalahan dalam penelitian ini adalah faktor pemahamn PNBP dan cara bayar PNBP berpengaruh terhadap tingkat kepatuhan wajib bayar perusahaan tambang (studi kasus di Kabupaten Penajam Paser Utara). Tujuan penelitian ini adalah untuk mengetahui apakah pemahaman PNBP dan cara bayar PNBP berpengaruh secara parsial dan simultan terhadap tingkat kepatuhan wajib bayar perusahaan tambang. Alat pengumpulan data yang dipakai dalam penelitian ini menggunakan kuesioner. Kuesioner disebar kepada 30 perusahaan pemegang IUP yang berada pada Kabupaten Penajam Paser Utara. Hasil penelitian ini menunjukkan bahwa pemahaman PNBP dan cara bayar PNBP secara simultanmemiliki pengaruh yang signifikan terhadap tingkat kepatuhan wajib bayar. Secara parsial kedua variabel yaitu pemahaman PNBP dan cara bayar PNBP berpengaruh secara signifikan terhadap tingkat kepatuhan wajib bayar. Kata Kunci : Pemahaman PNBP, Cara Bayar PNBP, Kepatuhan Wajib Bayar
ANALISIS PENERAPAN PENYUSUNAN LAPORAN KEUANGAN MASJID AL-QADAR BALIKPAPAN BARAT BERDASARKAN ISAK NO.35 Cinta Amalia; Miswaty Miswaty; Butet Wulan Trifina
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.478

Abstract

Cinta Amalia (2023). Penerapan Laporan Keuangan Berdasarkan ISAK 35 pada Masjid Al-Qadar Balikpapan Barat, Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Balikpapan. Penelitian ini bertujuan untuk mengetahui pencatatan Laporan Keuangan Pesantren Berdasarkan ISAK 35 pada Masjid Al-Qadar Balikpapan Barat. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif deskriptif. Teknik pengumpulan data diperoleh melalui observasi, wawancara dan dokumentasi. Data yang diperoleh yaitu data sekunder dan data primer.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS DALAM PENGENDALIAN INTERNAL PERUSAHAAN Dilla Reifina Dastia Putri; Purwo Atmojo; Butet Wulan Trifina
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.479

Abstract

The purpose of this research is to determine the implementation of the internal control system for cash receipt procedures from cash sales implemented at Puan Kopi and the effectiveness of the internal control system for cash receipt procedures from cash sales implemented at Puan Kopi. The data used is an interview source from Puan Kopi. The data analysis method uses interviews and observations with the owner of Puan Kopi in Balikpapan City. The results of the analysis show that the product operational standards (SOP) for sales and cash receipts have been prepared in detail and are sufficient to support the implementation of cash receipts from cash sales.
Pengaruh Stabilitas Keuangan, Ineffective Monitoring, Pergantian Auditor, Pergantian Dewan Direksi Terhadap Indikasi Kecurangan Laporan Keuangan pada Perusahaan Energi yang Terdaftar di BEI Priode 2022-2023 Aprilia Kurnia Putri; Hairul Anam; Butet Wulan Trifina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6924

Abstract

This research aims to determine the effect of financial stability, ineffective monitoring, change of auditors, change of directors on indications of fraudulent financial reports in energy companies listed on the Indonesia Stock Exchange. Sample selection used a purposive sampling method with a research period of 2022-2023. The samples obtained in this research were 22 samples from 88 populations. The data analysis technique used is multiple linear regression analysis using SPSS 25. The results of the research show that financial stability has an effect on indications of fraudulent financial reports. Meanwhile, ineffective monitoring, changing auditors and changing the board of directors have no effect on indications of fraudulent financial statements.
Pengaruh Arus Kas Operasi, Laba Bersih dan Cash Ratio Terhadap Dividen Kas pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Cici Apriliya; Rihfenti Ernayani; Butet Wulan Trifina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6946

Abstract

This study aims to empirically determine the effect of operating cash flow, net profit and cash ratio on cash dividends in financial sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2020-2023. The population of this study uses a quantitative research method with a sampling technique using purposive sampling which determines certain criteria to obtain samples, resulting in 11 companies with 97 observation data for 4 years. The data collection technique uses secondary data. The data analysis model uses SPSS version 25 which includes Linear Regression Analysis, Classical Assumption Test, Determination Test, and Hypothesis Test. The results of the study show that operating cash flow has an effect on cash dividends, net profit and cash ratio have no effect on cash dividends.
Co-Authors Aprilia Kurnia Putri Cici Apriliya Cinta Amalia Dilla Reifina Dastia Putri Hairul Anam Miswaty Miswaty purwo Atmojo Rihfenti Ernayani Theresia Wahyuni