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All Journal Measurement : Jurnal Akuntansi JURNAL MANAJEMEN MOTIVASI Journal of Economic, Bussines and Accounting (COSTING) Jurnal Manajemen dan Bisnis Jurnal Manajerial JAIM (Jurnal Abdi Masyarakat) Journal of Islamic Accounting and Tax (JIATAX) Jurnal Manajemen Dirgantara Al-Kharaj: Journal of Islamic Economic and Business wacana equiliberium (jurnal pemikiran penelitian ekonomi) INSPIRASI (JURNAL ILMU-ILMU SOSIAL) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Adbis : Jurnal Administrasi dan Bisnis Jurnal ABM Mengabdi Akuntansi Bisnis & Manajemen (ABM) Jurnal of Applied Business and Banking (JABB) Jurnal Pengabdian Kepada Masyarakat Journal of Artificial Intelligence and Digital Business RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Pengabdian Kepada Masyarakat International Journal of Economics, Accounting, and Management Jurnal Ekonomi, Manajemen, Akuntansi Dharma Nusantara: Jurnal Ilmiah Pemberdayaan dan Pengabdian kepada Masyarakat
Lidia Andiani
STIE Malangkucecwara Malang
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

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Pengaruh Penerapan Pajak Sistem E-Filing, Pemahaman Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Andiani, Lidia -; Mochtar (STIE Malangkucecwara Malang), Reija Hidayat
INSPIRASI : JURNAL ILMU-ILMU SOSIAL Vol 17, No 2 (2020)
Publisher : STKIP PGRI TULUNGAGUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/insp.v17i2.1811

Abstract

Tax is an important component of state revenue. The amount of tax contribution can ensure stability for the availability of sources of state revenue. This study aims to determine (1) The effect of the application of e-filing on taxpayer compliance. (2) The effect of understanding tax on taxpayer compliance. (3) The effect of tax sanctions on taxpayer compliance. The population of this research is the taxpayers who use e-Filing at KPP Pratama Batu, Batu City. Sampling used in this study is non-probability sampling with the sampling technique using incidental sampling, the determination of the number of samples calculated using the Slovin formula using 99 samples. The results of this study indicate that the application of the e-Filing system tax, understanding of taxes and tax sanctions has a positive effect on taxpayer compliance.Keywords: e-Filing, Tax Understanding, Tax Sanctions, Taxpayer                     Compliance
PEMBERDAYAAN SANTRI UPAYA OPTIMALISASI RUANG TERBUKA HIJAU DAN PENATAAN LANDSCAPE DI PONPES EL-YASMIN Bunyamin, Bunyamin; Munfariqoh, Siti; Muslichah, Muslichah; Sonhaji, Sonhaji; Syadeli, Moh.; Kusnanto, Anang Amir; Sunarto, Sunarto; Prajoga, Uke; Sugiono, Djoko; Ratnasari, Siwi Dyah; Andiani, Lidia
Jurnal Abdi Masyarakat Vol 5, No 1 (2021): Jurnal Abdi Masyarakat November 2021
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v5i1.1964

Abstract

The increasingly narrow land in urban areas makes people have to take advantage of the existing land. The concept of urban farming provides a solution by creating green open land in the midst of dense urban buildings. Empowerment of students is a positive effort to realize the goal of Islamic boarding schools to equip students with religious knowledge and general knowledge.The objectives of this activity are: 1) To increase the knowledge and skills of the students in farming on limited land. 2) Provide knowledge about urban farming that can foster an entrepreneurial spirit in the students. 3) Creating a new source of income for the cottage at least from the results of urban farming that can be consumed by the residents of the Islamic boarding school so that they can save on shopping expenses. 4) Empowering productive economic activities in Islamic boarding schools.The implementation method is carried out through training for students, coaches and teachers at Ponpes El Yasmin Banjararum, Singosari, Malang. The result of this activity is to increase the knowledge of the students to learn to live independently, foster an entrepreneurial spirit and fulfill the needs of vegetables independently.
Pengaruh Karakteristik Individu Dan Leadership, Terhadap Kinerja Organisasi Dengan Teamwork Sebagai Variabel Intervening Pada Puskesmas Terakreditasi Paripurna Di Kabupaten Pasuruan Mira Kurniawati; Lidia Andiani; Hanif Mauludin
Jurnal Manajerial Vol 8 No 01 (2021): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v8i01.1887

Abstract

Background - Based on the observations of researchers while being an accreditation companion at a fully accredited health center, several components of the success of the puskesmas in getting accreditation need to be studied so that they can be applied in other Puskesmas scopes. Purpose – This study aims to examine and analyze the effect of individual characteristics and leadership skill on organizational performance with Teamwork as an intervening variable at accredited Community Health Centers in Pasuruan district. Design/ Methodology/ ApproachThis study examines the effect of individual characteristic and leadership skill on organizational performance with Teamwork skill as an intervening variable at plenary accredited Community Health Center in Pasuruan district. The sample of this study are employees who involved in accreditation process and quality improvement at two plenary accredited Community Health Centers totaling 157 people. Hypothesis testing used Structural Equation Modelling with Partial Least Square regression. Result and Discussion – The result of this study shows that individual characteristics and leadership skill have significant positive effect toward Teamwork skill. Individual characteristic and leadership skill also have significant positive effect toward organizational performance through Teamwork which means that improvement on individual characteristic and Teamwork skill lead to better organizational performance along with better Teamwork skill. Leadership variable dominantly affects organizational performance through Teamwork skill rather than individual characteristic. Leadership is second order variable with transformational leadership which has dominant measurement toward leadership skill rather than transactional leadership. Conclusion –The result of this study shows that there is positive and significant effect between individual characteristic and leadership skill toward organizational performance with Teamwork skill as an intervening variable. Leadership skill dominantly affects organizational performance through Teamwork rather than individual characteristic. Leadership is second order variable with transformational leadership dimension which has more dominant effect toward leadership skill rather than transactional leadership. Research Implication – This research has implications for assessing individual characteristics and leadership, as well as Teamwork on the organizational performance of the health center.
PENGARUH PERUSAHAAN YANG MENERAPKAN COORPORATE GOVERNANCE TERHADAP TAX AVOIDACE Lidia Andiani
Adbis: Jurnal Administrasi dan Bisnis Vol 15, No 1 (2021): JURNAL ADMINISTRASI DAN BISNIS 2021
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/j-adbis.v15i1.112

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana pemahaman ataupun penerapan si pemilik perusahaan perusahaan start up tentang informasi akuntansi terutama mengenai sistem akuntansi dan pajak. Populasi dalam penelitian ini adalah perusahaan Nagata. Metode penentuan sampel yang digunakan adalah random sampling. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dengan cara melakukan observasi dan wawancara. Metode analisis yang digunakan dalam penelitian ini adalah reduksi data, penyajian data, vertifikasi data dan menarik kesimpulan. Hasil dari penelitian ini menunjukkan bahwa pemahaman pemilik perusahaan mengenai sistem akuntansi dan pajak sangat cukup, penerapan sistem yang diberlakukan diperusahaan juga tidak jauh berbeda dengan informasi akuntansi.
Analisis Pemanfaatan Tekhnologi, Sosialisasi Pajak, Pengetahuan Pajak , Ketepatan Penyampaian SPT Terhadap Kenaikan Pendapatan Pajak Lidia Andiani
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 1 (2020): March 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i1.1526

Abstract

Pemungutan pajak menjadi salah satu elemen penting sebagai sumber pendapatan pada pemerintahan Joko Widodo yaitu dengan mencanangkan program pengampunan pajak (tax amnesti) walaupun pada pelaksanaanya bukan perkara mudah dubutuhkan usaha ektra keras dan pemenuhan target kerja dari aparat pajak juga dituntut kemauan dari wajib pajak sendiri. Kesadaran wajib pajak atas fungsi perpajakan sebagai pembiyaan negara sangat diperlukan untuk meningkatkan kepatuhan wajib pajak. Tujuan penelitian ini untuk mengetahui pengaruh secara simultan dan parsial variabel pemanfaatan tekhnologi informasi, sosialisasi pajak, pengethauan perpajakan dan ketepatan penyampaian SPT terhadap kenaikan pendapatan pajak. Jenis metode penelitian adalah metode explanatory reseach degan penedekatan kuantitatif menggunakan instrumen analisis statistik. Penelitian mengkaji 5 variabel yaitu 4 independ variabel dan 1 variabel dependent. Hasil Penelitian menujukkan bahwa secara parsial variabel pemanfataan tehknologi informasi, variabel sosialisasi pajak, variabel ketepatan penyampaian SPT berpengaruh seginifikan terhadap variabel kenaikan pajak. sedangkan variabel pengetahuan pajak berpengaruh tidak signifikan terhadap kenaikan pendapatan pajak. Pemanfaatan tekhnologi informasi, sosialisasi pajak, pengetahuan pajak dan ketepatan penyampaian SPT secara bersama sama berpengaruh terhadap kenaikan pendapatan kantor pajak pratama Blita
DEBT TO TOTAL ASSET RATIO, DEBT TO EQUITY RATIO, AND COMPANY’S VALUE WITH ROA AS MEDITATION Evi Maria; Lidia Andiani
JURNAL MANAJEMEN DAN BISNIS Vol 10 No 1 (2021): JURNAL MANAJEMEN DAN BISNIS (TERBIT JUNI 2021)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v10i1.200

Abstract

This study analyzes the effect of debt to asset ratio (DAR) and debt to equity ratio (DER) with price earning ratio (PER) and profitability as measured by return on assets (ROA) as the mediating variable. The research was conducted in mining sector companies on the Indonesia Stock Exchange (BEI) with a population of 50 companies. Sampling was done by using purposive sampling method, which takes into account the availability of data during the observation period, namely 2016 - 2019, so 19 companies were selected. The collected data were analyzed using eviews 10. The results of the analysis show that DER has no direct effect on ROA, DAR has a significant and negative effect on ROA, so that increasing DAR will reduce ROA. DAR and DER do not directly affect PER. ROA directly has a positive and significant effect on PER. ROA is not proven to be a variable that mediates the effect between DER, DAR and PER
PELATIHAN PENINGKATAN DAYA TRANSFER PENGETAHUAN MELALUI LITERASI KOMPUTER PADA PESANTREN EL JASMEEN DI KEL. BANJARARUM KEC. SINGOSARI KAB. MALANG sonhaji sonhaji; Lidia Andiani; Mohammad Syadeli; Muslichah Muslichah; Uke Prayoga
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 8 No 1 (2021): JURNAL PENGABDIAN KEPADA MASYARAKAT 2021
Publisher : Publisher UPT P2M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.51 KB) | DOI: 10.33795/jabdimas.v8i1.109

Abstract

This article aims to show that educators' transfer power to students can be increased through educators' computer literacy. The development of science and technology has gained momentum by discovering and developing the internet and its supporting facilities. The development commonly known as information and communication technology provides effectiveness for life activities, especially in education. Due to an increase in the use of ICT in education and educational institutions, computer literacy is a must for educators and education personnel to carry out their duties. This article seeks to reveal the increase in the transfer of educators' knowledge and the effectiveness of the teaching staff's duties from community service activities in Islamic boarding schools. The community service activities that have been carried out to the educators and education personnel show an increase in the capacity of teaching materials provided to students and the capacity for student’s acceptance. Besides, the increase in computer literacy promotes effectiveness and easiness for the educators in fulfilling the tasks as part of their responsibility.
Usaha Kue Kering Semprit Berbahan Dasar Kentang Sebagai Usaha Untuk Meningkatkan Pendapatan Keluarga Pada UKM “Mahkota” Bandulan Kecamatan Sukun Kota Malang Yuyuk Liana; Lidia Andiani; Lailatus Saadah; Sunarto .
Jurnal ABM Mengabdi Vol 6 No 2 (2019): Desember
Publisher : STIE Malangkucecwara

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

Abstract

UKM kue kering semprit berbahan dasar kentang membuka peluang usaha bagi masyarakat terutama bagi wanita untuk meningkatkan keahlian dan kemampuannya dalam usaha ini. Kegiatan pengabdian masyarakat ini bertujuan untuk membantu mengembangkan usaha kue kering semprit berbahan dasar kentang dengan memberikan bantuan baik dalam bidang produksi yang bertujuan untuk meningkatkan efesiensi pproduksi sehingga dapat memenuhi permintaan dari konsumen dari berbagai daerah maupun bidang manajemen dengan tujuan agar UKM dapat memahami tentang laporan keuangan bagi UKM sehingga mereka dapat menyusun laporan keuangan sendiri dan bisa membedakan sumber dan pengeluaran keuangan untuk pribadi dan usaha selanjutnya manajemen pemasaran yaitu dengan memahami dan mengetahui strategi pemasaran yang tepat maka produk ini dapat dikenal oleh seluruh masyarakat luas.
Peningkatan Kualitas Usaha Melalui Pelatihan Manajemen dan Strategi Pemasaran Siti Munfaqiroh; Lidia Andiani; Moh. Syadeli
Jurnal ABM Mengabdi Vol 7 No 1 (2020): Juli
Publisher : STIE Malangkucecwara

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

Abstract

Persaingan di dunia usaha semakin ketat seiring dengan pertumbuhan suatu daerah atau negara. Demikian juga terhadap kegiatan usaha yang bergerak dibidang industri sepatu juga semakin lama semakin ketat. Di daerah Mojokerto terdapat sentra industri sepatu yang semuanya adalah pengrajin UMKM. Dalam UMKM kelemahan yang selalu dimiliki adalah dalam manajemen dan strategi pemasarannya. Dalam artikel ini yang dibahas dan dilakukan adalah meningkatkan kemampuan berbisnis dari para UMKM dengan melakukan pelatihan manajemen dan strategi pemasaran. Dalam kegiatan ini juga diberikan pengetahuan tentang bagaimana membuat sepatu yang sesuai dengan standar nasional. Kegiatan yang dilakukan ada 2 bentuk yaitu pelatihan manajemen dan strategi pemasaran yang bertujuan untuk meningkatkan kualitas berbisnis mereka. Kegiatan kedua adalah melakukan pelatihan di BPIPT Sidoarjo (Balai Pengembangan Industri Persepatuan Indonesia) yang merupakan wadah bagi pengusaha sepatu untuk menimba ilmu bagaimana membuat sepatu berkualitas sesuai dengan standar yang ada. Kegiatan yang kedua ini bertujuan untuk meningkatkan kemampuan para pengrajin sepatu dalam membuat sepatu yang berkualitas sebagai salah satu strategi pemasaran
ANALISIS PENGENAAN PAJAK PERTAMBAHAN NILAI (PPN) DAMPAKNYA PADA PROFITABILITAS LIQUEFIED PETROLEUM GAS (LPG) 3 KG Lidia Andiani
INSPIRASI : JURNAL ILMU-ILMU SOSIAL Vol 19, No 1 (2022)
Publisher : STKIP PGRI TULUNGAGUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/insp.v19i1.2996

Abstract

Abstract This observe targets to decide the software of Value Added Tax (VAT) in 2020 and 2021 to the profitability of three Kg LPG marketers, to examine VAT in 2020 with VAT in 2021 on profitability via time series, and to decide the effect of the switch of VAT levies to the Agent. This observe makes use of a qualitative via descriptive approach. In this observe, numerous records series strategies have been used: observation, interviews, and documentation studies. Based at the outcomes of the observe, the researchers found out that VAT in 2020 had an negative effect on profitability with the aid of using displaying the ratio outcomes beneath the enterprise standard. Meanwhile, in 2021 the profitability ratio changed into above the enterprise common in order that it elevated and changed into declared in right condition, and the shift in levies brought on a surge in VAT which had an effect on profitability. The outcomes of the observe make a contribution to reviews on the way to growth profitability via the control or control of the calculation of VAT for three kg LPG marketers which may be implemented with the aid of using three kg LPG marketers, to growth profitability and seize up with the enterprise common ratio. AbstrakPenelitian ini bertujuan untuk mengetahui penerapan Pajak Pertambahan Nilai (PPN) tahun 2020 dan 2021 terhadap profitabilitas agen lpg 3 Kg, untuk membandingkan PPN tahun 2020 dengan PPN tahun 2021 terhadap profitabilitas dengan cara time series, dan untuk mengetahui dampak peralihan pungutan PPN kepada pihak Agen. Penelitian ini menggunakan kualitatif melalui pendekatan deskriptif. Dalam penelitian ini menggunakan beberapa teknik pengumpulan data melalui: Observasi, wawancara, dan studi dokumentasi. Berdasarkan hasil penelitian maka peneliti mengungkapkan bahwa PPN tahun 2020 berdampak kurang baik terhadap profitabilitas dengan menunjukkan hasil rasio dibawah standar industri. Sedangkan di tahun 2021 rasio profitabilitas berada di atas rata-rata industri sehingga mengalami kenaikan dan dinyatakan kondisi baik, serta peralihan pungutan menyebabkan lonjakan PPN yang berdampak terhadap profitabilitas. Hasil penelitian memberikan kontribusi pendapat mengenai cara meningkatkan profitabilitas melalui pengelolaan atau manajemen perhitungan PPN agen elpiji 3 kg yang dapat diaplikasikan oleh agen elpiji 3 kg, untuk meningkatkan profitabilitas dan mengejar ketertinggalan dari rata-rata rasio industri. Keywords: Pajak Pertambahan Nilai (PPN), Profotabilitas, LPG 3 KG
Co-Authors Abda Abda Agus Salim Andriansyah Agussalim Andriansyah Anang Amir Kusnanto Anang Amir Kusnanto Ashidiq, Shafa Adellia Ayu Alfaningtias Benita Rahmania Bunyamin Bunyamin Bunyamin Bunyamin Daumara Dea Amanda Chairil Putri Djoko Sugiono Dwi Danesty Deccasari Edi Sudiarto Elisa Halomoan Sihombing, Calvin Enggar Nursasi Evi Maria Fenny Devina Gunawan Fera Tjahjani Fera Fima Anisa Hanif Mauludin Hariadi, Sugeng Hedher Tuakia Imama Zuchroh Jayana Salesti Kusnanto, Anang Amir Lailatus Saadah Lailatus Saadah Lindananty Lindananty Listya Paramita Lusiana Lusiana Marli Marli Mira Kurniawati Mirfad Abdat Mochtar (STIE Malangkucecwara Malang), Reija Hidayat Moh. Syadeli Moh. Syadeli Mohammad Soedarman Mohammad Syadeli Mohammad Syadeli Munfariqoh, Siti Muniroh Muniroh Muslichah Muslichah Ni Wayan Kiki Jayanti Pratiwi Sujana Nissa, Khoirun Nur Mufarokhah Prajoga, Uke Riantama, Farrel Sa adah, Lailatus Sandi, Rizal Kurnia Saputra, Achbar Adi Sa’adah, Lailatus Setiyawan Setiyawan Shafira Yana Yasmin Siti Hafshoh Pinky Arifah Riyanto Siti Munfaqiroh Siti Munfariqoh Siwi Dyah Ratnasari Sonhaji *), Ferra Ika Wardani Solechan Sonhaji Sonhaji Sunarto Sunarto Sunarto Sunarto Sunarto Sunarto Triana Murtiningtyas Uke Prajoga Uke Prajogo Uke Prayoga Uke Prayoga WIDANARNI WIDANARNI Wijaya, Christabel Devina Eva Wijaya Yuyuk Liana Zainul Arifin