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All Journal Jurnal Konseling dan Pendidikan Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Management and Economics Journal (MEC-J) PRIVE: Jurnal Riset Akuntansi dan Keuangan Media Mahardhika SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan Jurnal Ekonomi dan Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Ar-Ribhu: Jurnal Manajemen dan Keuangan Syariah Innovation Business Management and Accounting Journal Jurnal Akuntansi Trisakti International Journal of Economics and Management Research IIJSE Ulil Albab
Djuni Farhan
Universitas Gajayana Malang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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IMPLEMENTASI PAJAK PERTAMBAHAN NILAI (PPN) ATAS SUBSIDI LIQUEFIED PETROLEUM GAS (LPG) Hariyani, Dwi; Orbaningsih, Dwi; Farhan, Djuni
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 1 (2020): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.483 KB)

Abstract

In the VAT Act taxable entrepreneurs have the obligation to calculate, calculate, deposit and report using the VAT Period VAT. The implementation must be fulfilled by taxpayers as a form of compliance and compliance with the Taxation Law. At present the taxable entrepreneur (agent) of 3 kg LPG cylinders, especially Malang Raya, is in the midst of an issue related to the debt owed and the non-payment of VAT on delivery. The purpose of this study is to evaluate in detail the facts or phenomena related to the implementation of VAT on subsidies for 3 kg LPG cylinders applied to PT. Gunawan Migas and PT. Lancar Putra Jaya in accordance with the VAT Act. Data collection techniques used were observation, interviews and documentation. This research is a case study research with descriptive analysis technique with a qualitative approach. The results of the study are: a) Differences in the implementation of VAT applied at PT. Gunawan Migas and PT. Lancar Putra Jaya. b) Differences of opinion between taxpayers, tax authorities and practitioners in the field of taxation between VAT payable and VAT unpaid for submission. c) Taxpayers consider that the tax authorities only pursue the budget function compared to the regularend function. This research is important to be conducted as a study material for the Government and the Tax Service Office (KPP) to follow up on policies related to the regulation of subsidized LPG 3 kg cylinders. Keywords: Liquefied Petroleum Gas, VAT, Subsidies
NILAI PERUSAHAAN : EFEK DARI DEBT TO ASSET, LIQUIDITY DAN INTELLECTUAL CAPITAL DI MEDIASI OLEH RETURN ON ASSET Sumarni, Sumarni; Halim, Abdul; Farhan, Djuni
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.949 KB) | DOI: 10.29062/mahardika.v18i3.169

Abstract

This research aims to test and explain the influence of Debt To Asset, Liquidity and Intellectual Capital against Return On Asset. Both the influence of langsungDebt To Asset, Liquidity and Intellectual CAPITATERHADAP corporate values as well as the indirect influence of Debt To Asset, Liquidity and Intellectual Capital towards the company's value through Return On Asset. Sampling techniques of this study using the purposive sampling method. The data used is quantitative data in the form of annual financial statements listed on the Indonsia Stock Exchange. The independent variables in this study are DEBT To Asset, Liquidity also Intellectual Capital and corporate values as dependent variables as well as Return On Asset as mediation variables with total samples that meet the research criteria as many as 18 companies of Wholesaler and retailer period 2014 S/d 2017 and analysis of data using path analysis. The results of this study show that Debt To Asset, Liquidity and Intellectual Capital have an effect on Return On Asset. As well as directly Debt To Asset, Liquidity and Intellectual Capital are influential in the company's value. Also indirectly Debt To Asset, Liquidity and Intellectual Capital affect the value of the company through Return On Asset.
Effect of Science Training on Competency with Soft Skills and Certification as Moderation variables Warna, Hindalah; Rosidi, Rosidi; Farhan, Djuni
MEC-J (Management and Economics Journal) Vol 4, No 2 (2020)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v4i2.9391

Abstract

Human resource training activities at UPT BLK Singosari are non-formal education programs organized by the government to provide soft skills and certification for trainees. The training, and soft skills and certifications should increase the trainee’s competency. Therefore, this study will examine the effect of training on competence moderated by soft skills and certification.  This is a survey research using explanatory research. This research was conducted at UPT BLK Singosari. This study used a sample of 60 respondents. However, there were 10 questionnaires whose filling was incomplete so that the processed samples were 50 questionnaires. Data was collected using a questionnaire and filled in by respondents. From the data obtained, a moderation analysis is done to examine the effect each variable. This research has three findings. First, training has positive and significant effect on competence. Second, soft skills strengthen the effect of training on competence. Third, certification strengthens the effect of training on competence.
The Effect of Job Fair on Unemployment Reduction Mediated by Job Opportunity Sudrajad, Eka Yudha; Sawitri, Dyah; Farhan, Djuni
MEC-J (Management and Economics Journal) Vol 5, No 2 (2021)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v5i2.12016

Abstract

Job opportunities and unemployment reduction become priority for human development in Malang City. Therefore, this study will examine the effect of job fair on unemployment reduction moderated by job opportunities. This study purposes are follow: 1) Knowing the effect of job fair on job opportunities in Malang City, 2) Knowing the effect of job fair on unemployment reduction in Malang City, 3) Knowing the effect of job opportunities on unemployment reduction in Malang City, 4) Knowing the effect of job fair on unemployment reduction mediated by job opportunities in Malang City. This is a survey research using explanatory research. This research was conducted in Malang City. This study used samples of 96 respondents. Data was collected using a questionnaire and filled in by respondents. From data obtained, a moderation analysis is done to examine the effect each variable. This research has four findings. First, job fair has positive and significant effect on job opportunities. Second, job fair has positive and significant effect on unemployment reduction. Third, job opportunities have positive and significant effect on unemployment reduction. Job opportunities mediated the effect of job fair on unemployment reduction.
The Effect of Training on Employee Performance Mediated by Service Quality Yusuf, Rr. Nurul Zulaekha; Sawitri, Dyah; Farhan, Djuni
MEC-J (Management and Economics Journal) Vol 5, No 2 (2021)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v5i2.12014

Abstract

The bank plays an essential role in the Indonesian economy. Service quality and employee performance have become a priority for human development in Malang City. Therefore, this study will examine the effect of training on employee performance mediated by service quality. These study purposes are as follow: 1) knowing the effect of training on service quality of Bank Jatim in Malang Region, 2) knowing the effect of service quality on employee performance of Bank Jatim in Malang Region, 3) knowing the effect of service quality on employee performance of Bank Jatim in Malang Region, 4) knowing the effect of training on employee performance mediated by service quality of Bank Jatim in Malang Region. This is a survey research using an explanatory approach. The research location was Bank Jatim in Malang Region, which 48 respondents. Data was collected using a questionnaire and filled in by respondents. From the data obtained, mediation analysis is done to examine the effect of each variable. This research has four findings. First, training has a positive and significant effect on service quality. Second, training has a positive and significant effect on employee performance. Third, Service quality has a positive and significant effect on employee performance. Service quality mediates the effect of training on employee performance.
The Effect of Training and Non-Physical Work Environment on Performance Mediated by Work Motivation Karuniawati, Santi Dwi Juli; Halim, Abdul; Farhan, Djuni
MEC-J (Management and Economics Journal) Vol 6, No 1 (2022)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v6i1.15045

Abstract

This study examines the effect of training and non-physical environment on performance, either directly or mediated by work motivation. The research location is the APIP Regional Inspectorate of Malang City. Population and sample are all 44 APIP employees. The data is collected by five-point Likert scale. The collected data is analyzed by path analysis. The validity, reliability, and classical assumption tests were done before path analysis.  The study results prove the following points. First, training affects on work motivation. Second, non-physical environment affects on work motivation. Three, training effects performance. Fourth, non-physical environment affects on performance. Fifth, work motivations affects on performance. Sixth, training affects on performance through work motivation. Seventh, non-physical environment effects on performance through work motivation.
ANALISIS POTENSI DAN EFEKTIVITAS PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH NANANG HERMANTO; ERNANI HADIYATI; DJUNI FARHAN
Jurnal Akademika Vol 20, No 1 (2022): Februari 2022
Publisher : STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51881/jam.v20i1.244

Abstract

This study aims to analyze the relationship of each local tax to local revenue, as well as the potential and effectiveness of each local tax. The design of this research is descriptive quantitative research. The results showed during the research period that the Street Lighting Tax, BPHTB, and PBB made a major contribution to Regional Original Revenue for Malang Regency, and for the City of Malang the major contributors were Hotel Tax, Restaurant Tax, Street Lighting Tax, BPHTB and PBB. In the Overlay Analysis, the potential for local taxes in Malang Regency has potential in its contributions, namely Hotel Tax, Restaurant Tax, Entertainment Tax, Advertising Tax, Street Lighting Tax, BPHTB and PBB. Malang City includes Hotel Tax, Restaurant Tax, Entertainment Tax, Advertising Tax, Street Lighting Tax, Parking Tax, BPHTB and PBB which contribute to Regional Original Income. From the analysis that all local taxes are less potential than the overall Regional Original Income, but have a high effectiveness in fulfilling the Regional Revenue Target. It is hoped that the Regional Government can see the Potential and Effectiveness of each Regional Tax to be increased and maximized to contribute to Regional Original Income. Keywords: local tax, potential, effectiveness
Kinerja Pelayanan Pajak Daerah Kota Mojokerto Dengan Pendekatan Balanced Scorecard Rachmat Surya Hadi H.N -; Djuni Farhan
Jurnal Ekonomi dan Manajemen Vol. 21 No. 2 (2020): Juni
Publisher : Program Pascasarjana Universitas Gajayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian kualitatif dengan jenis studi kasus ini bertujuan untuk: (1) Menganalisis kinerja pelayanan pajak daerah dengan pendekatan balanced scorecard; 2) Menganalisis faktor pendukung dan penghambat kinerja pelayanan pajak daerah di Kota Mojokerto; 3) Mengetahui upaya-upaya yang dilakukan dalam pencapaian target kinerja dalam pelayanan pajak daerah.  Subyek penelitian berasal dari unsur bidang Pendapatan antara lain: Kepala Bidang Pendapatan, Kepala Sub Bidang Pendataan dan Penetapan, Petugas Pelayanan Pajak Daerah, dan Pelanggan dalam hal ini Wajib Pajak Daerah, Badan Pendapatan Pengelolaan Keuangan dan Aset Kota Mojokerto. Data dikumpulkan dengan metode pengamatan, wawancara mendalam, dan studi dokumentasi. Teknik analisa data menggunakan metode Balanced Scorecard. Hasil penelitian ini menunjukkan bahwa kinerja pelayanan yang dilaksanakan oleh bidang pendapatan dengan pendekatan balanced scorecard : (1) Perspektif keuangan, bidang pendapatan dapat melaksanakan tugas pemungutan dan pelayanan dengan baik; (2) Perspektif pelanggan, pelayanan yang dilakukan oleh bidang pendapatan sudah cukup baik berdasarkan survey kepuasan masyarakat; (3) Perspektif proses bisnis internal, perlu dilengkapi SOP sesuai pelayanan yang diberikan walaupun tindak lanjut pelayanan dan inovasi yang dihasilkan sudah baik; (4) Perspektif Pembelajaran dan Pertumbuhan, tingkat retensi pegawai yang baik dan pelatihan pegawai untuk peningkatan SDM kurang. Kata kunci: balanced scorecard, kinerja, pelayanan, pajak daerah
Implementasi Pajak Pertambahan Nilai (PPN) atas Subsidi Liquefied Petroleum Gas (LPG) Dwi Hariyani; Dwi Orbaningsih; Djuni Farhan
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v3i1.575

Abstract

In the VAT Act taxable entrepreneurs have the obligation to calculate, calculate, deposit and report using the VAT Period VAT. The implementation must be fulfilled by taxpayers as a form of compliance and compliance with the Taxation Law. At present the taxable entrepreneur (agent) of 3 kg LPG cylinders, especially Malang Raya, is in the midst of an issue related to the debt owed and the non-payment of VAT on delivery. The purpose of this study is to evaluate in detail the facts or phenomena related to the implementation of VAT on subsidies for 3 kg LPG cylinders applied to PT. Gunawan Migas and PT. Lancar Putra Jaya in accordance with the VAT Act. Data collection techniques used were observation, interviews and documentation. This research is a case study research with descriptive analysis technique with a qualitative approach. The results of the study are: a) Differences in the implementation of VAT applied at PT. Gunawan Migas and PT. Lancar Putra Jaya. b) Differences of opinion between taxpayers, tax authorities and practitioners in the field of taxation between VAT payable and VAT unpaid for submission. c) Taxpayers consider that the tax authorities only pursue the budget function compared to the regularend function. This research is important to be conducted as a study material for the Government and the Tax Service Office (KPP) to follow up on policies related to the regulation of subsidized LPG 3 kg cylinders. Keywords: Liquefied Petroleum Gas, VAT, Subsidies
Pengaruh Profitabilitas dan Kepemilikan Institusional Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderasi Pada Perusahaan Property dan Real Estate di BEI Periode 2015-2018 Tatas Ridho Nugroho; Umi Muawanah; Djuni Farhan
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 2 (2020): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v3i2.831

Abstract

This research aims to determine and analyze the effect of profitability and institutional ownership on firm value with capital structure as a moderating variable in Property and Real Estate Companies on the IDX for the 2015-2018 period. This research is a quantitative research. The data source used is the data source. secondary. data is obtained indirectly and through intermediary media. The type of data used in this research is external data in the form of time series data. The data in this study are in the form of annual reports obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The population in this study were 48 companies. The sampling technique was done by using purposive sampling technique, the number of companies used as a sample was 25 companies and the data obtained were 100 data. Data analysis was performed through the SPSS program. The data analysis methods used were: descriptive statistical test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that the profitability variable proxied using ROE (Return on Equity) has an effect on firm value, institutional ownership variable has no effect on company value, profitability and institutional ownership variables jointly affect firm value, capital structure variable can moderate and strengthening the relationship between profitability to firm value and capital structure variables are unable to moderate the relationship between institutional ownership and property and real estate company value listed on the Indonesia Stock Exchange for the period 2015-2018.
Co-Authors A Halim Abdul Halim Abdul Halim Agus Suprayoga Anie Herawati Ardhia, Olivia Maharani Dolok Saribu, Alfriado Leonard Noprian Dwi Hariyani Dwi Orbaningsih Dyah Sawitri Ernani Hadiyati Gunadi Hariyani, Dwi Indrasmono, Malikoes Arisnadi Karuniawati, Santi Dwi Juli Muhardi Muhardi Mustiadi Mustiadi NANANG HERMANTO Oyong Lisa Pratamasari, Frinta Puji Agus Kurniawan Rachmat Surya Hadi H.N - Rosidi Rosidi Sudarwis Sudrajad, Eka Yudha Sugeng Mulyono Sumarni Sumarni Sumarni Sumarni Sumarni Sumarni Tatas Ridho Nugroho Umi Muawanah Warna, Hindalah Yusuf, Rr. Nurul Zulaekha Zulvia, Awin Rahma