Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal JST ( Jurnal Sains Terapan ) Jurnal GeoEkonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Butet Wulan Trifina
Universitas Balikpapan
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
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 Tax Avoidance, Ukuran Perusahaan, dan Debt to Equity Ratio Terhadap Cost of Debt pada Perusahaan Manufaktur Sebsektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024 Puput Aprilia Sinaran; Rihfenti Ernayani; Butet Wulan Trifina
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i4.11713

Abstract

This study aims to determine the effect of tax avoidance, company size, and the debt-to-equity ratio on the cost of debt in manufacturing companies in the miscellaneous industry subsector listed on the Indonesia Stock Exchange for the period 2022–2024. The sampling technique used purposive sampling with secondary data in the form of the companies' annual financial reports. Data analysis was performed using descriptive statistical tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSS 25.The results indicate that tax avoidance and the debt-to-equity ratio influence the cost of debt, while company size does not.
Co-Authors Cinta Amalia Dilla Reifina Dastia Putri Miswaty Miswaty Puput Aprilia Sinaran purwo Atmojo Rihfenti Ernayani Theresia Wahyuni