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MANAJEMEN LABA DI INDONESIA DAN MALAYSIA DALAM ERA MASYARAKAT EKONOMI ASEAN Rina Marliana
JURNAL AKUNTANSI Volume 12, Nomor 1, Januari-Juni 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

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Abstract

PENGARUH PENERAPAN E-FILINGN TERHADAP KEPATUHAN WAJIB PAJAK DALAM PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN PADA KANTOR PELAYANAN PAJAK PRATAMA KOTA TASIKMALAYA Rina Marliana; Maman Suherman; Medina Almunawwaroh
Media Riset Akuntansi, Auditing & Informasi Vol. 15 No. 1 (2015): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.414 KB) | DOI: 10.25105/mraai.v15i1.1649

Abstract

Dirjen Pajak memberikan kemudahan pelayanan bagi Wajib Pajak dalam melaporkan jumlah pajak yang harus dibayarkannya karena Wajib Pajak tidak perlu datang secara langsung ke Kantor Pelayanan Pajak untuk memenuhi kewajiban perpajakannya dalam hal penyampaian SPT, bagi aparat Pajak teknologi electronic ini mampu memudahkan mereka dalam pengelolaan database. Penerapan e-filling sebagai suatu langkah yang diharapkan mampu memberikan layanan prima terhadap masyarakat sehingga dapat meningkatkan kepuasan wajib pajak sekaligus dengan penerapan e-filing diharapkan dapat meningkatkan kepatuhan wajib pajak.  Penelitian ini bertujuan untuk mengetahui penerapan kebijakan e-Filing dan pengaruhnya terhadap kepatuhan wajib pajak dalam penyampaian surat pemberitahuan (SPT) tahunan di KPP Pratama Kota Tasikmalaya. Penelitian ini menggunakan jenis penelitian yang bersifat deskriptif, dengan mencoba menemukan bagaimana penerapan e-Filing sebagai aplikasi baru dalam penyampaian SPT serta seberapa besar pengaruhnya terhadap kepatuhan wajib pajak dalam  penyampaian SPT tahunan. Data yang digunakan pada penelitian ini adalah data sekunder.Kata Kunci : e-Filing, SPT, Kepatuhan Wajib Pajak
INOVASI PENGOLAHAN PRODUK UNTUK MEWUJUDKAN KETAHANAN PANGAN DI MASA PANDEMI COVID 19 R. Neneng Rina Andriani; Tedi Rustendi; Rina Marliana; Wildan Dwi Dermawan
Jurnal Pasca Dharma Pengabdian Masyarakat Vol 3, No 1 (2022): Mei 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/pdpm.v3i1.41565

Abstract

The rapid development of technology has become an opportunity as well as providing solutions for the people who created the corona virus (COVID-19) pandemic. The problems that occurred due to the pandemic resulted in the weakness of people's purchasing power coupled with the termination of employment, through the PbM-KP program we intend to educate the community to be able to meet their own needs, namely through product processing innovations to realize food security during the Covid 19 pandemic. The problem raised is the lack of competence and innovation in Cicurug Village, Pamegatan Hamlet, Margahayu Village, Manonjaya District, Tasikmalaya Regency in managing its resources. Cicurug Village, Pamegatan Hamlet, Margahayu Village, Manonjaya District, Tasikmalaya Regency has great potential in improving community welfare if it gets training and knowledge, one of which is in terms of product processing innovations that can be marketed with a wider range. Therefore, training and providing additional equipment for product processing innovations is expected to strengthen public understanding and knowledge in an effort to realize food security during the COVID 19 pandemic.
PELATIHAN MANAGEMEN KEUANGAN DI PONDOK PESANTREN MENGGUNAKAN APLIKASI BERBASIS WEB TERINTEGRASI DENGAN BARCODE SYSTEM DAN SMS GATEWAY Iman Firman H; Rina Marliana; Medina Almunawwaroh
Jurnal Pengabdian Siliwangi Vol 2, No 2 (2016)
Publisher : LPPM Univeristas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jsppm.v2i2.112

Abstract

Saat ini banyak pondok pesantren yang telah bertransformasi dari lembaga pendidikan agama  non formal menjadi lembaga pendidikan agama yang juga menyediakan pendidikan formal. Dengan perkembangan pondok pesantren menjadi lembaga yang lebih maju maka menuntut pengelolaan pondok pesantren menjadi lebih baik. Pengelolaan pondok pesantren akan menjadi baik manakala disertai pengelolaan keuangan yang baik, karena dengan semakin banyaknya minat masyarakat untuk menyekolahkan anak ke pondok pesantren tentunya akan meningkat pula dana yang harus dikelola dengan baik oleh pondok pesantren. Berdasarkan survey ditemukan beberapa permasalahan yang dihadapi dalam pengelolaan keuangan pondok pesantren antara lain adanya beberapa pihak yang menilai bahwa pengelolaan pesantren tidak transparan. Selain itu pengelolaan keuangan di pondok pesantren tersebut menemui kendala berkaitan dengan anggaran, akuntansi, penataan administrasi, dan pembuatan laporan keuangan. Ini disebabkan karena pondok pesantren belum memahami manajemen keuangan, kurang pengetahuan mengenai akuntansi dan kurang pengetahuan tentang pentingnya sistem informasi manajemen keuangan yang terintegrasi. Untuk memecahkan permasalahan di atas maka kami melakukan Ipteks bagi Pesantren Pelatihan Manajemen Keuangan yang dilaksanakan di Pondok Pesantren Ar-Risalah Cijantung dengan kegiatan yang dilakukan adalah 1) Penyuluhan dan pelatihan manajemen keuangan; 2) Penyuluhan dan pelatihan akuntansi; 3) Penyuluhan, pelatihan dan pendampingan penggunaan aplikasi sistem manajemen keuangan berbasis web terintegrasi dengan barcode system dan sms gateway. Luaran kegiatan: Sertifikat Pelatihan, Buku Panduan Sistem Manajemen Keuangan Pesantren dan Aplikasi sistem informasi keuangan berbasis web terintegrasi dengan barcode system dan sms gateway.Kata kunci: Manajemen Keuangan, barcode system, sms gateway
Kompensasi dan Imbalan Digital: Membangun Sistem Kinerja, Bonus, dan Pendekatan Fleksibel untuk Penghargaan Karyawan di Era Digital Iwanussoleh Iwanussoleh; Ristin Dea Ananda Gesta; Rina Marliana; Bilqis Maharani Qodri; Mochammad Isa Anshori
Jurnal Manajemen dan Ekonomi Kreatif Vol. 1 No. 4 (2023): Oktober : Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v1i4.224

Abstract

Purpose − In the ever-evolving digital era, the paradigm of employee compensation and rewards is also undergoing a fundamental transformation. Digital Compensation and Rewards concepts have emerged as a response to these changes, with a focus on building adaptive performance systems, innovative bonus approaches, and flexibility in employee rewards. Overall, the Digital Compensation and Rewards paradigm brings modern concepts to human resource management. In the digital era, employee compensation and reward systems are experiencing fundamental changes. The use of technology allows for more efficient implementation of performance-based systems. Findings- The results of the literature review show that technology has a significant positive impact on the employee recruitment stage. Apart from that, the implementation of digital compensation and rewards is also an integral part of employee performance. Design/methodology/approach- By using data-based performance assessments with digital platforms, companies can collect and analyze employee performance data in more detail. This allows for more objective and accurate assessments, as well as providing opportunities for appropriate recognition of individual contributions. Practical implications- Involves improving the recruitment process through the use of digital technology and social media, adjusting the compensation system to include digital performance bonuses and application-based incentives, flexibility in providing rewards tailored to individual preferences, the use of data and analysis to measure employee performance accurately, as well as development of HR skills in integrating digital technology in human resource management. By paying attention to these practical implications, companies can improve their human resource management strategies to face the challenges and opportunities in the digital era, which can support organizational growth and success. Originality/value- This research presents an innovative view of how organizations can use digital technology and more flexible bonus systems to increase employee motivation and productivity. With a focus on the digital era, this paper provides insight into the importance of adapting to technological changes in human resource management. The value of this paper is that it provides practical guidance for companies seeking to improve their human resource management strategies to optimize employee performance and rewards in the ever-changing digital era.
Patterns of Lecturer and Student Speech Acts in EFL Classroom Interaction: Qualitative Study Insights R, Rahmi; Uswatunnisa; Rina Marliana
New Language Dimensions Vol. 6 No. 2 (2025): New Language Dimensions Vol. 6 No. 2, December 2025
Publisher : English Department, Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/nld.v6n2.p143-152

Abstract

Classroom interaction has long been a significant concern in English as a Foreign Language (EFL) education, particularly the persistent imbalance in participation, in which lecturers dominate classroom discourse while students make minimal contributions. Within the international discussion of interactional asymmetry and learner agency, speech act theory offers a valuable lens for examining how such interactional roles are constructed and maintained in the classroom environment. The findings indicate that classroom interactions are heavily dominated by representative and directive speech acts from lecturers, which serve to explain content and organize learning activities. In contrast, students produce only limited expressive responses, indicating limited opportunities to engage in various pragmatic roles. Commissive and declarative speech acts are absent, reflecting students' limited role in the meaning-making process. The prevalence of these patterns is shaped by pedagogical strategies, interlocutor roles, peer dynamics, and activity types, as well as student affective factors such as self-confidence and anxiety. By highlighting patterns of pragmatic dominance and their contextual determinants, this study extends research on international EFL classroom interaction beyond descriptive classification. It highlights how the distribution of speech acts reflects broader pedagogical and psychological dimensions, offering insights for fostering more interactionally balanced and student-centered EFL learning environments.
The Effectiveness of Omar and Hana's Video Based Learning in Fostering Students' Religious Character Kurniawan, Rahmat; Zuhdiah; Rina Marliana
Passikola: Jurnal Pendidikan Dasar & Madrasah Ibtidaiyah Vol. 2 No. 2 (2025): November, Passikola: Jurnal Pendidikan Dasar & Madrasah Ibtidaiyah
Publisher : Program Studi Pendidikan Guru Madrasah Ibtidaiyah, Jurusan Tarbiyah dan Keguruan, Sekolah Tinggi Agama Islam Negeri Majene

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46870/passikola.v2i2.1907

Abstract

This study aims to determine the effectiveness of Video Based Learning of Omar and Hana's animated films in fostering students' religious characters. This research is a quantitative research with a pre-experimental approach  using a one group pretest-posttest design. The research population is grade IV students of SD Negeri 20 Rangas with a total of 37 students. The sampling technique used purposive sampling with a sample of 21 students. The data collection method was carried out through questionnaires. The data analysis technique used descriptive and inferential statistics with normality tests, and t-tests using paired sample t-test. Based on the results of the study, it was found that the religious character of students before the application of the Video Based Learning method  was in the category of sufficient with an average pre-test score  of 55.00. The religious character of students after the application of the Video Based Learning method  increased to a good category with an average post-test score  of 69.76. (3) There is a significant growth between Video Based Learning and the growth of students' religious character, as evidenced by the results of the t-test showing a significance value of 0.000 (<0.05), so that H1 is accepted and H0 is rejected. Thus, this method has proven to be effective in fostering the religious character of students.