Article Per Year (5 Year)
p-Index From 2021 - 2026
1.513
P-Index
This Author published in this journals
All Journal Fokus Bisnis Infestasi IJIBE (International Journal of Islamic Business Ethics) Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Jurnal RAK (Riset Akuntansi Keuangan) SAR (Soedirman Accounting Review): Journal of Accounting and Business Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi
Mispiyanti, Mispiyanti
Universitas Putra Bangsa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 29 Documents
Search

 1   2   3 
Pelaksanaan Standard Operating Procedure (SOP) Penyelesaian Permohonan Keberatan di Kantor Wilayah Direktorat Jenderal Pajak Daerah Istimewa Yogyakarta Randy Ariyadita Putra; Mispiyanti Mispiyanti
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 20 No 1 (2021): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v20i1.822

Abstract

Direktorat Jenderal Pajak telah melakukan reformasi perpajakan, salah satunya adalah dengan penetapan standar pelayanan sengketa pajak. Sengketa pajak timbul akibat wajib pajak tidak sependapat dengan Surat Ketetapan Pajak yang diterbitkan oleh Dirjen Pajak menyebabkan wajib pajak tidak puas atas ketetapan tersebut. Tahap awal penyelesaian sengketa pajak yang dapat dilakukan oleh wajib pajak adalah mengajukan permohonan keberatan. Di Kantor Wilayah Direktorat Jenderal Pajak Daerah Istimewa Yogyakarta Standard Operating Procedure (SOP) dibuat berdasarkan Peraturan Menteri Keuangan Nomor 9/PMK.03/2013 dan dijabarkan dalam SE-122/PJ/2010 tentang Pengantar Peraturan Direktur Jenderal Pajak Nomor PER-52/PJ/2010. Penelitian dilakukan menggunakan pendekatan kualitatif dengan perangkat lunak Qualitative Data Analisys NVIVO8 sebagai alat analisis pemodelan kualitatif. Hasil penelitian menunjukkan bahwa pelaksanaan SOP penyelesaian permohonan keberatan telah sesuai dengan Surat Edaran Direktorat Jenderal Pajak nomor SE-122/PJ/2010 dan Peraturan Menteri Keuangan nomor PMK-9/PMK.03/2013. SOP juga telah sesuai dengan realisasi penerapannya di lapangan namun perlu adanya evaluasi mengenai pelaksanaan SOP tersebut.
Faktor – Faktor yang Mempengaruhi Kepuasan Pengguna Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) pada Kalangan Pegawai Negeri Sipil Ready Wicaksono; Mispiyanti Mispiyanti
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.6007

Abstract

The Regional Financial Management Information System is an application developed by the Ministry of Home Affairs Directorate General of Regional Finance in the context of accelerating data transfer and efficiency in collecting regional financial data. One important aspect of utilizing the Regional Financial Management Information System is understanding the factors that influence the satisfaction of users of the Regional Financial Management Information System. This study regarding the use of SIPKD within the framework of the TAM theory and the Delone and Mclean Model (2003) to find out whether the system quality, information quality, service quality, infrastructure factors, and self-efficacy affect the satisfaction of SIPKD users. The Data collection method used in this study is a survey method by distributing questionnaires to respondents. The better the quality of the system, it will provide accurate and relevant quality information so that it helps the SIPKD users make the right decision. The services provided are of high quality and supported by the process of providing maximum internet connection infrastructure and facilities to provide SIPKD user satisfaction. Employees who use SIPKD have high self-efficacy. System quality, information quality, service quality, technological infrastructure factors, self-efficacy have a positive effect on SIPKD user satisfaction.
Pengaruh Pajak, Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing Mispiyanti Mispiyanti
Journal of Accounting and Investment Vol 16, No 1: January 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.847 KB)

Abstract

The aim of the research is to find empirical effidence of tax, tunneling incentive and bonus mecahnism toward transfer pricing decision taken by manufacturing companies listed in Indonesia Stock Exchange. The research population are manufacturing companies listed in Indonesia Stock Exchange arround 2010 to 2013. The samples were taken using purposive sampling method. The research results show that tax and bonus mechanism do not have effect toward companies’ transfer pricing decision. While, tunneling incentive has effect toward companies’transfer pricing decision.
ANALISIS PENGARUH PDRB, INFLASI, NILAI KURS, DAN TENAGA KERJA TERHADAP PENERIMAAN PAJAK PADA KABUPATEN CILACAP, BANYUMAS, PURBALINGGA, KEBUMEN DAN PURWOREJO Mispiyanti Mispiyanti; Ika Neni Kristanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 1 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v7i1.159

Abstract

Taxes serve to reduce inequalities among the population and thus demand substantial government expenditures for state financing which one of the sources is tax revenue. Butmany factors affect the high low tax revenue. This study aims to determine partially whether the GDP, inflation, the exchange rate of rupiah against US Dollar and labor have a positive effect on tax revenues and also to determine whether GRDP, inflation, the exchange rate of rupiah against US Dollar and labor in together have a positive effect on tax revenue. This study uses data realization of tax revenue, GDP data, inflation data, and employment data in the districts of Cilacap, Banyumas, Purbalingga, Kebumen, Purworejo as well as data on the Rupiah exchange rate against US Dollar. The results show that partially PDRB and labor positively affect the tax revenue while inflation and the exchange rate of rupiah against US Dollar have no positive effect on tax revenue. In together the variables PDRB, inflation, exchange rate and labor, significantly affect the variable tax revenue. Keywords: tax revenue, GRDP, inflation, US Dollar exchange rate, labor
PENERAPAN HARGA POKOK PROSES SEBAGAI DASAR PENENTUAN HARGA JUAL PRODUK DENGAN METODE VARIABLE COSTING Mispiyanti Mispiyanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

Determining the cost of production in this method the company produces a single product and product types are standard. There are two common methods used is the weighted average cost method and the method of fist in fist out (FIFO). In calculating the cost elements in the cost of production, there are several approaches that a full costing and variable costing. with the research conducted by the author should not apply a mark up percentage is too high, due to the higher mark up the higher the selling price targets. So that the product can not compete in the market because the price is too high. Keywords: Cost of Production, Cost of Prosess and Product Selling Price
ANALISIS KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN KEBUMEN TAHUN 2013-2015 Mispiyanti Mispiyanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

Kebumen Regency is an autonomous region. The purpose is to improve the welfare of otonomi daerah and service to the community, the development of democracy, justice, and equity as well as the maintenance of harmonious relations between central and regional and inter-regional. Kebumen still dependent on grants from the central and provincial levels for Kebumen still can not be independent. However Kebumen still increase Pendapatan Asli Daerah (PAD). The object of this study was to Dinas Pendapatan Pengelolaan Keuangan and Aset Daerah (DPPKAD) Kebumen. The purpose of this study was to determine the contribution of Pajak Daerah and Retribusi Daerah on Pendapatan Asli Daerah (PAD). The data used in this research is quantitative data in the form of Pajak Daerah, Retribusi Daerah, Pendapatan Asli Daerah Year 2013-2015. The analysis used in this study is an analysis of revenue contribution of Pajak Daerah and Retribusi Daerah of the original income. The results showed the contribution of the Regional Pajak Daerah to Pendapatan Asli Daerah (PAD) in the year 2013 by 32%, in 2014 by 23%, in 2015 by 21%. Results Retribusi Daerah on Pendapatan Asli Daerah (PAD) in the year 2013 by 19%, in 2014 by 21%, in 2015 by 11%. In accordance with the criteria of the Pajak Daerah and Retribusi Daerah regions in Kebumen years 2013-2015 including the criteria have contributed greatly. Keywords: Otonomi Daerah, Pemerintah Daerah, Pendapatan Asli Daerah, Pajak Daerah, Retribusi Daerah, Kontribusi.
ANALISIS EFEKTIVITAS DAN EFISIENSI PELAKSANAAN ANGGARAN BELANJA BADAN PERENCANAAN PEMBANGUNAN DAERAH (BAPPEDA) KABUPATEN KEBUMEN Mispiyanti Mispiyanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

One important aspect in improving the performance of the regional government is through local development planning policy and sustainable quality. BAPPEDA function and role as one of the local technical institute which is the task of supporting elements of regional heads, to carry three (3) obligatory functions that must be implemented, namely the affairs of spatial planning, development planning and statistical affairs. The government budget related to the process of determining the amount of the allocation of funds for each program and activity monetary terms in the use of funds belonging. . The purpose of this study was to determine the effectiveness and efficiency of budget execution of Kabupaten Kebumen Bappeda in 2011-2014 in terms of the absorption of the budget used by the Agency for implementing program/activities aimed Kabupaten Kebumen public. The results showed that the effectiveness of budget execution Bappeda from 2011 until 2014 is said to be effective despite the volatile situation . Effectiveness of budget shows the percentage of 96.52 % , 94.87 % , 94.06 % , 95.88 % for 4 consecutive years . Direct expenditure budget for the programs also show the overall effective rate . Besides the efficient use of the budget in 2011 to 2014 is also said to be very efficient . Although there is a tendency in each year decreased the level of efficiency Keywords: Effectiveness, Efficient, Budget.
PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN METODE EVA (ECONOMIC VALUE ADDED) PADA PT. TELEKOMUNIKASI INDONESIA Tbk Mispiyanti Mispiyanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

This study aims to determine the level of EVA at PT. Telekomunikasi Indonesia Tbk in the period 2011-2013. In terms of financial statement analysis, the level of EVA (Economic Value Added) generated by PT. Telekomunikasi Indonesia Tbk experienced a ups and downs and produced a positive EVA (> 0) 386,452,233, this means that there was an additional value to the company. In 2012 EVA value increased from the previous year by 3.8% to 1,861,602,233. In 2013 EVA values decreased by 0.71% to 534,194,721
Analisis Pengaruh Profitabilitas dan Kebijakan Dividen Terhadap Nilai Perusahaan dengan Struktur Modal sebagai Variabel Mediasi Ready Wicaksono; Mispiyanti Mispiyanti
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.237

Abstract

This study aims to determine the relationship and influence of profitability variables, and dividend policy on firm value and capital structure variables as a mediator. The population is all state-owned companies listed on the Stock Exchange during 2015 - 2018. The sampling technique uses purposive sampling. Data analysis used regression and multiple tests. The results of this study prove that profitability has no effect on firm value but does affect the capital structure, dividend policy has an effect on firm value and also on capital structure, capital structure has no effect on firm value, the capital structure cannot mediate the relationship of profitability and dividend policy on firm value.
DETERMINANT OF BUDGETARY SLACK ON OPD OF KEBUMEN DISTRICT GOVERNMENT Eka Fitria Ambarini; Mispiyanti Mispiyanti
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1080.963 KB) | DOI: 10.20884/1.sar.2019.4.2.2466

Abstract

This study aimed to examine the causal relationship between budget emphasis, self-esteem and budget participation by using primary data collected by distributing questionnaires to the respondent. The population was the OPD Regency of Kebumen with a purposive sampling as a sampling technique. From 75 questionnaires that have been distributed, 70 questionnaires have been received and only 43 questionnaires that could be processed. This studied used multiple regression analysis methods. The study showed that based on the t-test: budget emphasis and self-esteem have a positive and significant effect on budgetary slack, while budget participation does not affect budgetary slack. The coefficient of determination (R²) showed 29,5%, that was mean 29,5% variable of budgetary slack influenced by variables budget emphasis, self-esteem, and budget participation but 70,5% explained by other variables which not exist in this research
Co-Authors Ambarini, Eka Fitra Ambarini, Eka Fitria Anggraeni, Ratna Wahyu Ani Purwanti Danu Kusaendri Devi, Elana Eka Fitra Ambarini Eka Fitria Ambarini Elana Devi Ika Neni Kristanti Ika Neni Kristanti Junaidi Junaidi Junaidi, Junaidi Kusaendri , Danu Mustika, Harum Eka Indra Nur Indah Mukaromah Randy Ariyadita Putra Ratna Wahyu Anggraeni Ready Wicaksono Setiyaning Dwi Wansani susi astuti