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All Journal Monex: Journal of Accounting Research Jurnal Abdimas Mandiri Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi Jurnal Informatika Dan Tekonologi Komputer (JITEK) Indonesian Journal of Business Analytics (IJBA) Jurnal Ekonomika dan Manajemen Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan International Journal of Business and Applied Economics (IJBAE) JAMER Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Informatika Dan Tekonologi Komputer
Halleina Rejeki Putri Hartono
Politeknik Negeri Madiun
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analysis of Implementation of Income Tax Incentives (PPh) Article 21 on the Level of Taxpayer Compliance at the Office of Tax Services, Counseling and Administration (KP2KP) of Magetan Regency La Ode Abdullah; Ulfa Rahmawati; Halleina Rejeki Putri Hartono; Noviantika Dwi Elsarianti
International Journal of Business and Applied Economics Vol. 2 No. 4 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i4.5299

Abstract

This study aims to determine the mechanism for calculating Income Tax Article 21 before and after utilizing PPh 21 incentives and assessing its effectiveness at KP2KP Magetan. The data sources used are primary and secondary. The research population used is individual taxpayers who apply for income tax incentives. This sampling technique uses a non-probability method, namely purposive sampling. The analysis technique used is income tax calculation 21, calculation of the effectiveness ratio, and analysis of the results of the calculation of the effectiveness ratio. The results of this study indicate that the use of the PPh 21 incentive causes a difference between the Income Tax that must be deposited and the Tax Home Pay, namely that the amount of the Tax Home Pay of the taxpayer becomes larger than before using the 21 Income Tax incentive.
Financial Statement Analysis in the Technology Sub-Sector Companies Listed on the Indonesian Stock Exchange Halleina Rejeki Putri Hartono; Ulfa Rahmawati; Permatasari Cahyaningdyah; Nova Maulud Widodo; Diah Sulis Setyawati
International Journal of Business and Applied Economics Vol. 2 No. 5 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i5.6359

Abstract

This research aims to determine the performance of financial reports based on financial ratio analysis for technology sub-sector companies listed on the Indonesia Stock Exchange. The financial reports used are for the last five years. The method used is descriptive analysis. The financial ratios used are the liquidity ratio, solvency ratio, profitability ratio, and activity ratio. The results of this research show that there are companies in this industry that have had thin profitability for several years. Another thing shows that companies in this industry depend on debt, but there has been an improvement in company liquidity as well.
ANALISIS PENGENDALIAN PERSEDIAAN PUPUK NON SUBSIDI DENGAN METODE EOQ (ECONOMIC ORDER QUANTITY) PADA CV ZAKKY JAYA Halleina Rejeki Putri Hartono; Nadila Eva Wulansasri; Sasmito Widi Nugroho
JAMER : Jurnal Akuntansi Merdeka Vol. 5 No. 1 (2024): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v5i1.116

Abstract

CV Zakky Jaya tidak menggunakan metode khusus dalam menentukan pembelian persediaan dan tidak melakukan pengendalian persediaan untuk pupuk non subsidi sehingga menyebabkan timbulnya permasalahan yaitu nilai pembelian persediaan yang tinggi dan berdampak pada tingginya biaya pemesanan serta biaya biaya penyimpanan persediaan. Hal ini yang mendasari diterapkannya metode EOQ (Economic Order Quantity), metode ini dapat memberikan informasi yang tepat berkaitan dengan persediaan. Penelitian ini bertujuan untuk melakukan pengendalian persediaan dengan menghitung nilai pembelian pupuk non subsidi berdasarkan metode EOQ, dan inventory stock. Data yang digunakan adalah data primer yang diperoleh dari hasil observasi, wawancara, dan dokumentasi kepada karyawan CV Zakky Jaya, jenis data yang digunakan adalah data kualitatif dan kuantitatif. Penelitian ini menggunakan metode kuantitatif. Hasil yang diperoleh untuk pembelian pupuk non subsidi yang optimal dengan metode EOQ tahun 2020 sebesar 10,5 ton dan pada tahun 2021 sebesar 12,6 ton. Frekuensi pemesanan tahun 2020 menjadi 53 kali sedangkan tahun 2021 menjadi 64 kali, safety stock tahun 2020 65,1 ton dan tahun 2021 77,2 ton.
PENERAPAN ACTIVITY BASED COSTING PADA INDUSTRI PERHOTELAN DI INDONESIA Halleina Rejeki Putri Hartono; Trisna Ayu Oktavia; Sugiharto Sugiharto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i2.201

Abstract

This study aims to determine the application of ABC in the hospitality industry in Indonesia, the challenges of implementing ABC in the hospitality industry in Indonesia, and actions to overcome these challenges. The method used is qualitative research with literature study. The object used is an industrial hotel in Indonesia. The comprehensive implementation of ABC in Indonesia is still not comprehensive, it is only limited to the calculation of the imposition of production prices. The loading process includes activities, activity levels, and cost drivers which are the basis for loading. The challenges are system implementation, limited capabilities, the relationship between drivers and activities are difficult to identify. Another challenge is that the size of the organization becomes the standard of relevance in implementing ABC. Not all organizations can apply ABC. The nature of the costs in ABC turns into variable costs. This causes short-term decisions to be distorted. Actions that can be taken are to innovate and develop DCS comprehensively.
TANTANGAN DAN PENGARUH PEMBELAJARAN JARAK JAUH DI MASA PANDEMI MAHASISWA POLITEKNIK NEGERI MADIUN Yopie Diondy Kurniawan; Halleina Rejeki Putri Hartono
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i2.205

Abstract

The current Covid-19 pandemic has an impact on high-level lecturers. Madiun State Polytechnic as one of the state higher education institutions in Indonesia is required to follow changes in the learning method, namely distance learning (PJJ), which was originally fully done face-to-face. The location of the campus in Madiun City with diverse student origins and far from urban areas is a challenge for the institution. This study aims to reveal the extent to which distance learning during the Covid 19 pandemic is effective and efficient, can this distance learning achieve the learning and academic goals of Madiun State Polytechnic students. From the results of research at the Madiun State Polytechnic, the learning environment and Community Interaction have a positive and significant impact on the academics of Madiun State Polytechnic students. The motivation variable has a positive effect but does not contribute significantly to the academics of Madiun State Polytechnic students. Where the motivational variable affects academics where student motivation is low, even students are less enthusiastic in carrying out learning in this pandemic situation.
IMPLEMENTASI SISTEM INFORMASI APLIKASI PENCATATAN INFORMASI KEUANGAN (SI APIK) BERDASARKAN SAK EMKM PADA UMKM TAPAK LAWU JUUOOS KABUPATEN MAGETAN Yopie Diondy Kurniawan; Halleina Rejeki Putri Hartono; Yana Dwi Christanti
Jurnal Informatika Dan Tekonologi Komputer (JITEK) Vol. 1 No. 3 (2021): November : Jurnal Informatika dan Teknologi Komputer
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jitek.v1i3.182

Abstract

Revenue and expenditure are things that cannot be separated from business actors. Receipts and expenses that occur later can be used as a basis for preparing financial reports. Preparation of financial reports is one of the important things for business actors to keep running well. The preparation of financial statements can also be used for stakeholder decision making. Increasingly advanced technological developments make the process of preparing financial statements easy. The preparation of financial reports that we generally encounter still uses hardware such as computers and laptops. Bank Indonesia, in collaboration with the Indonesian Accounting Association, has issued an application for preparing financial statements that is in accordance with SAK EMKM, namely the SI APIK application. The SI APIK application can not only be accessed via computers and laptops, but can also be accessed using smartphones. The purpose of this application is to make it easier for business actors, especially UMKM, to prepare financial reports. Tapak Lawu Juuoos is a form of UMKM that have not prepared financial reports according to standards. The reports made so far still use manual recording. This study uses data collection techniques with interviews and documentation. Interviews were conducted with UMKM owners to dig deeper about the business being undertaken and also the process of recording daily transactions. The results of the research can be used to assist the process of recording and reporting financials, so that companies can find out the resulting profit and loss.
Co-Authors Amri Amrulloh Christanti, Yana Dwi Diah Sulis Setyawati Dyah Anggun Sartika Hakam Ali Niazi Izzatul Ashif La Ode Abdullah Laksono Trisnantoro Nadila Eva Wulansasri Noviantika Dwi Elsarianti Permatasari Cahyaningdyah Qimyatus sa’adah Qimyatussa'adah Qimyatussa'adah Rahmawati, Ulfa Sasmito Widi Nugroho Sugiharto, Sugiharto Suhasto, RB. Iwan Noor Sundaru Guntur Wibowo Syaiful Anwar Trisna Ayu Oktavia Widodo, Nova Maulud YOPIE DIONDY KURNIAWAN yopie diondy kurniawan Yopie Diondy Kurniawan