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All Journal Buletin PSP Jurnal Siasat Bisnis Jurnal Sosial Ekonomi Pertanian Jurnal Studi Sosial Program Pascasarjana P-IPS JBTI : Jurnal Bisnis : Teori dan Implementasi Jurnal Penelitian Sains Majalah Ekonomi JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Fairness and Justice: Jurnal Ilmiah Ilmu Hukum The Indonesian Journal of Health Science JOMPA ABDI: Jurnal Pengabdian Masyarakat Riset Ilmu Manajemen Bisnis dan Akuntansi Intellektika: Jurnal Ilmiah Mahasiswa Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Manajemen Kewirausahaan dan Teknologi Jurnal Ilmiah Manajemen dan Akuntansi Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Jurnal Akuntan Publik
Fauziyah Fauziyah
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Physics Public Health Social Sciences Other

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Warisan Budaya Aceh: Tradisi, Seni, dan Identitas Lokal Ratna Dewi; Dinda Amara Putri; Fauziyah Fauziyah; Siti Nurelisah; Vira Dwi Amaliah
Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Vol. 2 No. 3 (2025): Juli: Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksinyata.v2i3.1639

Abstract

Aceh is known as a province with cultural diversity and customs that are the outlook on life of its people. Customs are highly preserved because they are ancestral heritage that must be passed on to the next generation. One important aspect of culture is the regional language, which is an inseparable part of people's lives. Language functions as a means of communication to interact and build social relationships. Language is a meaningful expression used to convey messages that can be understood by the listener (Rizky, 2012). The Acehnese people are known to have a strong culture, reflected in the expression "matee aneuk meupat jeurat, gadoh adat pat tamita" which contains deep philosophical values. This expression shows people's awareness of the importance of customs in everyday life. Acehnese customs are an integral part of the culture that continues to live and develop in society. This custom makes a major contribution to the continuity of socio-cultural life in Aceh
ANALISIS FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Yoga Putra Meyditiya; Fauziyah Fauziyah; Nur Rahmanti Ratih
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ymf86505

Abstract

This study aims to examine the influence of firm size, audit fees, audit tenure, audit committee, and auditor switching on the quality of audits. The research employs a quantitative method, using secondary data sourced from annual reports of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the period of 2021–2023. The sample was selected using purposive sampling, resulting in 23 companies and yielding 69 observational data points. After eliminating one outlier, the final dataset comprised 68 observations. The results reveal that firm size, audit fees, audit tenure, and auditor switching do not significantly affect audit quality. However, the audit committee variable shows a significant impact on audit quality. Furthermore, collectively, all the independent variables is firm size, audit fees, audit tenure, audit committee, and auditor switching are found to influence audit quality.
Analisis Profitabilitas dan Struktur Modal terhadap PPh Badan Terhutang pada Perusahaan Manufaktur Industri Pupuk Organik Titalia Septiana Efendy; Fauziyah Fauziyah; Sri Kalimah
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1567

Abstract

This study aims to examine and analyze the effect of profitability and capital structure on corporate income tax (PPh) payable at PT Kediri Tani Sejahtera during 2018–2022. The research uses a quantitative descriptive approach with primary data obtained through interviews and documentation of the company’s financial statements, including annual income statements and balance sheets. The analysis involves calculating profitability ratios, namely Return on Assets (ROA) and Return on Equity (ROE), as well as capital structure ratios, namely Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), and comparing them with the annual corporate income tax payable. The results indicate that net profit before tax and PPh payable were below 4.8 billion IDR annually. Trend Moment analysis shows that profitability has a significant relationship with PPh payable, while capital structure also affects PPh, though not directly. The company’s asset size impacts depreciation recognized as an expense in the income statement, influencing the tax amount due. This study confirms that managing profitability and capital structure is crucial for tax planning and compliance in manufacturing companies, particularly in the organic fertilizer industry.
Peran Sektor Unggulan Terhadap Pengembangan Wilayah dan Transformasi Struktur Ekonomi di Provinsi Maluku Utara Fauziyah Fauziyah; Siska Siska; Siti Maimunah; Muhammad Abel; Alief Rakhman Setyanto
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 5 (2025): Oktober - November 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Pembangunan daerah di Provinsi Maluku Utara menghadapi tantangan yang dinamis di tengah pertumbuhan ekonomi yang pesat didorong oleh ekstraksi sumber daya alam. Studi ini bertujuan untuk mengidentifikasi sektor-sektor ekonomi unggulan, menganalisis transformasi struktur ekonomi, dan mengevaluasi peran sektor-sektor tersebut dalam pembangunan daerah. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan menggunakan data sekunder Produk Domestik Regional Bruto (PDRB) atas dasar harga konstan selama lima tahun terakhir. Alat analisis yang digunakan meliputi analisis Location Quotient (LQ) untuk menentukan sektor basis, Analisis Shift-Share untuk mengukur pergeseran struktural dan daya saing, serta Tipologi Klassen untuk memetakan pola pertumbuhan sektoral. Temuan penelitian menunjukkan adanya transformasi struktural dari sektor primer (pertanian dan perikanan) ke sektor sekunder (pertambangan dan industri pengolahan). Sektor-sektor unggulan ini memainkan peran penting sebagai mesin pertumbuhan daerah, meskipun menimbulkan tantangan terkait pemerataan pembangunan. Studi ini merekomendasikan agar kebijakan pemerintah daerah berfokus pada penguatan keterkaitan antarsektor untuk memastikan bahwa manfaat sektor-sektor unggulan dapat mempercepat pembangunan daerah yang lebih luas.
Penerapan Perhitungan PPH Pasal 21 Berdasarkan Undang – Undang Harmonisasi Peraturan Perpajakan Tahun 2021 Terhadap Take Home Pay Karyawan Tetap Isnaini Azzahra; Fauziyah Fauziyah; Srikalimah Srikalimah
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1494

Abstract

The government passed Law on Harmonization of Tax Regulations no. 7 of 2021 In an effort to restore economic stability after the pandemic. In this provision, there are six changes regulated, one of which is regarding changes to the income tax rate in article 21. These changes in rates have been adjusted to reflect the conditions of society when facing the Covid-19 pandemic. The aim of this research is to analyze changes before and after the implementation of the Law on Harmonization of Tax Regulations in all Pizza Hut Branches in Kediri City. The method used in this research is descriptive quantitative with data collection techniques through observation and interviews. The results of the research show that the Take Home Pay of employees at Pizza Hut Restaurant according to the Law on Harmonization of Tax Regulations is IDR 154,555,773 and according to the Income Tax Law it is IDR 154,015,439. Meanwhile, at Pizza Hut Delivery Branch 2, the total employee take home pay according to the Law on Harmonization of Tax Regulations is IDR 119,712,095 and according to the Income Tax Law it is IDR 119,374,160. Take Home Pay for permanent employees with PKP below IDR 50,000,000 does not change because it is still within one layer of the tax rate. It is hoped that this research can contribute to companies in optimizing employee income tax calculations so that they can increase employee take home pay.
Pengaruh Tingkat Pendapatan, Tarif Pajak Dan Sistem Pembayaran Terhadap Kepatuhan Wajib Pajak UMKM: Studi Kasus Kpp Pratama Kota Kediri Popy Tyara Sari; Fauziyah Fauziyah; Srikalimah Srikalimah
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1794

Abstract

Taxes are an important element in the country because they have the largest source of income. However, in reality it is still relatively low. This research aims to determine the influence of income levels, tax rates and payment systems on UMKM taxpayer compliance. This research data was obtained from Kediri City Micro Enterprise Data for 2022. Data analysis techniques were carried out using instrument tests, classical assumption tests, multiple linear regression analysis, and hypothesis analysis to test the influence partially (t test) and simultaneously (F test). The results show that income levels and payment systems have a positive effect on taxpayer compliance with a significance value of 0.000, tax rates have a positive effect on UMKM taxpayer compliance with a significance value of 0.002. KPP Pratama Kediri City must provide the best service and provide counseling so that taxpayers understand the procedures for paying taxes. With the development of technology, it is hoped that taxpayers will be more compliant in paying their obligations. It is hoped that future researchers adding other variables that influence the level of taxpayer compliance, especially for UMKM.
Co-Authors Aidha Novita Sari Akhmad Naruli Alief Rakhman setyanto Ameillyana Puji Hapsari Anna Ida Sunaryo Purwiyanto Ari sandi Prasetiyo Christina Menuk Sri Handayani Dinda Amara Putri Fereddy Yulianus Napitupulu Fitri Agustriani Hartoni Hartoni Heron Surbakti Heru Kurnianto Tjahjono Heru Kurnianto Tjahjono Imarotus Suaida Indra Yustian Isnaini Azzahra Isnaini Isnaini Kurniatul Adawiyah Lidya Agustina Muhammad Abel Ningsih, Ellis Nurjuliasti Noerchoidah Nur Rahmanti Ratih Onolawe Sibagariang Pargito Pargito Popy Tyara Sari Putri Awalina Ratna Dewi Ridwan Arazi Siska Siska Siti Maimunah Siti Nurelisah Sofia Rhosma Dewi Sofro’ul Aulia Reonika Sri Kalimah Sri Luayyi Srikalimah, Srikalimah Sudjarwo Sudjarwo Taudlikhul Afkar Teguh Hari Santoso Titalia Septiana Efendy Tiya Bella Aprillia Tri Ariprabowo Tri Maryati, Tri Untung Lasiyono Vira Dwi Amaliah Wike Ayu Eka Putri Yoga Putra Meyditiya