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All Journal Jurnal Media Wahana Ekonomika YUME : Journal of Management ACCOUNTHIK : Journal of Accounting and Finance Balance: Journal of Islamic Accounting Balance: Journal of Islamic Accounting
Dianita Meirini
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Economics, Econometrics & Finance Health Professions Social Sciences

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Analisis Potensi Dan Efektivitas Pajak Rumah Kos Di Kabupaten Tulungagung Akhmad Djody Firdausyah; Dianita Meirini
Jurnal Media Wahana Ekonomika Vol 19, No 1 (2022): Jurnal Media Wahana Ekonomika, April 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i1.7986

Abstract

ABSTRAK Pajak rumah kos merupakan salah satu sumber Pendapatan Asli Daerah (PAD) di Kabupaten Tulungagung yang memiliki potensi yang besar untuk dimaksimalkan. Tujuan dari penelitian ini adalah untuk menganalisis potensi serta efektivitas penerimaan pajak rumah kos di Kabupaten Tulungagung dari tahun 2018 sampai dengan tahun 2021. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan data sekunder sebagai sumber data utama. Hasil dari penelitian ini menunjukkan bahwsa selama tahun 2018-2022 target maupun realisasi penerimaan pajak rumah kos di Kabupaten Tulungagung mengalami naik turun, tetapi belum pernah mencapai potensi yang sesungguhnya. Namun dari sisi efektivitas berdasarkan target, penerimaan pajak rumah kos selama tahun 2018-2021 berada di tingkat sangat efektif karena mencapai angka lebih dari 100%. KataKunci:Pajak Rumah Kos,Potensi, Efektivitas ABSTRACT The boarding house tax is one of the sources of Regional Original Income (PAD) in Tulungagung Regency which has great potential to be maximized. The purpose of this study is to analyze the potential and effectiveness of boarding house tax revenue in Tulungagung Regency from 2018 to 2021. The research method used in this study is descriptive quantitative with secondary data as the main data source. The results of this study indicate that during 2018-2022 the target and realization of boarding house tax revenues in Tulungagung Regency experienced ups and downs, but had never reached their true potential. However, in terms of effectiveness based on the target, boarding house tax revenue during 2018-2021 is at a very effective level because it reaches a figure of more than 100%. Keywords :Boarding House Tax, Potential,Effectiveness
Peran Economic Order Quantity dalam Manajemen Persediaan Bahan Baku (Studi pada UD. Nurisma tahun 2016) Dianita Meirini; Praptiwi Praptiwi
Accounthink Vol 2 No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.066 KB) | DOI: 10.35706/acc.v2i02.918

Abstract

This research aims to determine the role of the inventory management method, Economic Order Quantity (EOQ) in decision making for the amount of economic ordering and cost efficiency of raw material inventory. EOQ method is very effective applied to companies that have a high quantity of annual inventory. UD. NURISMA is a manufacturing company producing “krupuk uyel mentah” with annual demand of raw material is high enough, which is 3,423 sacks in 2016. This research was conducted at UD NURISMA for inventory cost efficiency and the determination of order quantity economical raw material inventory of “krupuk uyel mentah”. This research is a quantitative descriptive research and using raw material inventory data at UD. NURISMA which includes data on the quantity of raw material requirements, data of ordering cost and raw material storage data during 2016. This study compares raw material inventory management based on UD. NURISMA policy with EOQ inventory management.The result of this research is EOQ inventory management method is able to give efficiency of inventory cost equal to Rp 3,082,502, -. The cost efficiency is obtained from the difference between inventory cost based on UD NURISMA policy (Rp. 9.338.178,-), toward inventory cost with EOQ (Rp. 6.255.676,-). Researchers suggest UD. NURISMA to use the Economic Order Quantity (EOQ) method. Implementation of EOQ method provides benefits for the company to know how much raw materials to be ordered and when to make a re-order.
THE EQUITY, DIRECT MATERIALS, DIRECT LABOR, PRODUCTION COST, AND PROMOTION COST: HOW THESE CAN EFFECT TO REVENUE-SHARIA PERSPECTIVE Ristu Dwi Putri; Dianita Meirini
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 02 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.115 KB) | DOI: 10.21274/balance.v2i02.5414

Abstract

Abstract: This study aims to to 1. Test the significance of the effect of capital on the business ncome of Yon Vandel Marble Craftsman. 2. Testing the significance of the nfluence of raw materials on the business ncome of Yon Vandel Marble Craftsman. 3. Testing the significance of the effect of labor wages on the business ncome of Yon Vandel Marble Craftsman. 4. Testing the significance of the effect of production on the business ncome of Yon Vandel Marble Craftsman. 5. Testing the significance of the effect of promotion costs on the business ncome of Yon Vandel Marble Craftsman. 6. To examine the significance of the effect of capital, raw materials, labor wages, production and promotion costs simultaneously on the business ncome of Yon Vandel Marble Craftsman.This study uses a quantitative approach with the type of associative research. The sampling technique used a saturated sampling technique with a total sample of 36 quarterly financial statements of Yon Vandel Marble Craftsman 2011-2019. This study uses secondary data. The measurement scale n this study uses a ratio scale. The data analysis method used s multiple linear regression analysis. The results of this study are 1. Capital partially has a significant positive effect on the business ncome of Yon Vandel Marble Craftsmen. 2. Partial raw materials have a positive but not significant effect on the business ncome of Yon Vandel Marble Craftsman. 3. Labor wages partially have a significant positive effect on the business ncome of Yon Vandel Marble Craftsman. 4. Production partially has a positive but not significant effect on the business ncome of Yon Vandel Marble Craftsman. 5. Promotional costs partially have a positive but not significant effect on the business ncome of Yon Vandel Marble Craftsman. 6. Capital, raw materials, labor wages, production and promotion costs together have a significant positive effect on the business ncome of Yon Vandel Marble Craftsman. Keywords: Raw Materials, Promotional Costs, Capital Income, Production, Labor Wages, Micro Enterprises
Implementasi Activity Based Costing System Dalam Menghitung Tarif Jasa Rawat Inap RSU "Arga Husada' Kediri Devana Putri Ramadhania; Dianita Meirini
Jurnal Media Wahana Ekonomika Vol. 19 No. 2 (2022): Jurnal Media Wahana Ekonomika, Juli 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i2.8931

Abstract

ABSTRAK   Penelitian ini bertujuan untuk membantu rumah sakit mengurangi distorsi biaya yang terjadi akibat penerapan akuntansi tradisional dengan menerapkan sistem Activity-Based Costing (ABC) dalam menghitung tarif pelayanan rawat inap. Metode penelitian ini adalah kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data dalam penelitian ini menggunakan wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa Rumah Sakit Arga Husada menerapkan tarif pelayanan rawat inap berdasarkan akuntansi tradisional yaitu dengan menjumlahkan biaya tetap, biaya variabel, dan biaya semi variabel, kemudian total biaya dibagi dengan jumlah hari rawat inap. Berdasarkan hasil penelitian, penerapan tarif pelayanan rawat inap dengan metode activity-based costing menghasilkan tarif kamar VIP dan kelas I yang lebih murah, sedangkan tarif kamar kelas II dan kelas III lebih tinggi dibandingkan tarif yang ditetapkan oleh Rumah Sakit Arga Husada. Tarif pelayanan rawat inap rumah sakit dengan metode activity-based costing untuk kamar tipe VIP adalah Rp. 749.373, kamar kelas I Rp. 630.770, kamar kelas II seharga Rp. 594.095, dan kamar kelas III Rp. 547.985. Dengan adanya penelitian ini diharapkan pihak manajemen rumah sakit dapat memanfaatkannya untuk mengevaluasi tarif pelayanan rawat inap dan mulai memperhatikan penggunaan sistem ABC. Kata Kunci: Penetapan Biaya Berbasis Aktivitas, Penetapan Biaya Tradisional, Tarif Pelayanan Rawat Inap Rumah Sakit ABSTRACT   This study aims to help hospitals reduce cost distortions that occur due to the application of traditional accounting by implementing an Activity-Based Costing (ABC) system in calculating inpatient service rates. This research method is qualitative with a case study approach. Data collection techniques in this study used interviews and documentation. The results showed that the “Arga Husada” Hospital applied rates for inpatient services based on traditional accounting, namely by adding up fixed costs, variable costs, and semi-variable costs, and then the total costs were divided by the number of days of hospitalization. Based on the results of the study, the application of inpatient service rates using the activity-based costing method resulted in cheaper rates for VIP and class I rooms, while resulting in higher rates for class II and class III rooms compared to the rates set by the Arga Husada Hospital. Rates for hospital inpatient services using the activity-based costing method for VIP type rooms are Rp. 749,373, class I rooms are Rp. 630,770, class II rooms are Rp. 594,095, and class III rooms are Rp. 547,985. With this research, it is hoped that hospital management can use it to evaluate inpatient service rates and start taking into account the use of the ABC system. Keywords : Activity Based Costing, Traditional Costing, Hospital Inpatient Service Rates
THE EFFECT OF INFORMATION TECHNOLOGY, ORGANIZATIONAL COMMITMENTS, AND INTERNAL CONTROL SYSTEMS ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY Alfina Ebrianty; Dianita Meirini
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 2 (2022): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v3i2.5931

Abstract

This study aims to examine the effect of the variables of using information technology, organizational commitment, and internal control systems on the accountability of village fund management partially and simultaneously. This research uses quantitative methods. Determination of the sample using a non-probability sampling technique with criteria for village officials who serve as village heads, village secretaries, heads of financial affairs, heads of planning affairs, heads of administrative and general affairs, heads of government sections, heads of welfare sections, and heads of service sections. The data used in the form of primary data by distributing questionnaires using a Likert scale to 122 village officials. The statistical methods used are data quality test, multiple linear regression analysis, classical assumption test, and hypothesis testing with the help of the IBM SPSS 25 application. From the results of this study, it was found that the use of information technology and internal control systems partially had a positive and significant effect on village fund management accountability, while organizational commitment partially did not have a positive effect on village fund management accountability. Based on the F test, it was found that the use of information technology, organizational commitment, and the internal control system simultaneously had a positive and significant effect on the accountability of village fund management.
Pengaruh Pertumbuhan Penjualan, Intensitas Modal, Ukuran Perusahaan Dan Leverage Terhadap Profitabilitas Ruby Mustika; Dianita Meirini
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.3178

Abstract

Abstrak Penelitian ini bertujuan untuk menguji pengaruh pertumbuhan penjualan, intensitas modal, ukuran perusahaan dan leverage terhadap profitabilitas pada perusahaan manufaktur sub sector pertambangan yang terdaftar di bursa efek Indonesia tahun 2016-2020. Teknik pengambilan sampel adalah sampel diakses melalui website resmi BEI pada laporan keuangan tahunan perusahaan manufaktur sub sector pertambangan. Metode penelitian yang dilakukan adalah metode kuantitatif. Untuk metode analisis yang digunakan analisis regresi panel. Sedangkan untuk pengolahan datanya menggunakan Eviews-9. Hasil penelitian secara parsial menunjukkan bahwa (1) pertumbuhan penjualan berpengaruh postif dan signifikan terhadap Profitabilitas, (2) intensitas modal berpengaruh postif dan signifikan terhadap Profitabilitas, (3) ukuran perusahaan berpengaruh postif dan signifikan terhadap Profitabilitas, (4) leverage tidak berpengaruh postif dan signifikan terhadap Profitabilitas. Kata Kunci: Pertumbuhan Penjualan, Intensitas Modal, Ukuran Perusahaan, Leverage, Profitabilitas. AbstractThis study aims to examine the effect of sales growth, capital intensity, company size and leverage on profitability in mining sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique is a sample accessed through the official IDX website on the annual financial statements of mining sub-sector manufacturing companies. The research method used is quantitative method. For the analysis method used panel regression analysis. While for data processing using Eviews-9. Partial research results show that (1) sales growth has a positive and significant effect on profitability, (2) capital intensity has a positive and significant effect on profitability, (3) company size has a positive and significant effect on profitability, (4) leverage has no positive and significant effect on profitability. Keywords: Sales Growth, Capital Intensity, Company Size, Leverage, Profitability
THE EQUITY, DIRECT MATERIALS, DIRECT LABOR, PRODUCTION COST, AND PROMOTION COST: HOW THESE CAN EFFECT TO REVENUE-SHARIA PERSPECTIVE Ristu Dwi Putri; Dianita Meirini
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 02 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v2i02.5414

Abstract

Abstract: This study aims to to 1. Test the significance of the effect of capital on the business ncome of Yon Vandel Marble Craftsman. 2. Testing the significance of the nfluence of raw materials on the business ncome of Yon Vandel Marble Craftsman. 3. Testing the significance of the effect of labor wages on the business ncome of Yon Vandel Marble Craftsman. 4. Testing the significance of the effect of production on the business ncome of Yon Vandel Marble Craftsman. 5. Testing the significance of the effect of promotion costs on the business ncome of Yon Vandel Marble Craftsman. 6. To examine the significance of the effect of capital, raw materials, labor wages, production and promotion costs simultaneously on the business ncome of Yon Vandel Marble Craftsman.This study uses a quantitative approach with the type of associative research. The sampling technique used a saturated sampling technique with a total sample of 36 quarterly financial statements of Yon Vandel Marble Craftsman 2011-2019. This study uses secondary data. The measurement scale n this study uses a ratio scale. The data analysis method used s multiple linear regression analysis. The results of this study are 1. Capital partially has a significant positive effect on the business ncome of Yon Vandel Marble Craftsmen. 2. Partial raw materials have a positive but not significant effect on the business ncome of Yon Vandel Marble Craftsman. 3. Labor wages partially have a significant positive effect on the business ncome of Yon Vandel Marble Craftsman. 4. Production partially has a positive but not significant effect on the business ncome of Yon Vandel Marble Craftsman. 5. Promotional costs partially have a positive but not significant effect on the business ncome of Yon Vandel Marble Craftsman. 6. Capital, raw materials, labor wages, production and promotion costs together have a significant positive effect on the business ncome of Yon Vandel Marble Craftsman. Keywords: Raw Materials, Promotional Costs, Capital Income, Production, Labor Wages, Micro Enterprises
THE EFFECT OF INFORMATION TECHNOLOGY, ORGANIZATIONAL COMMITMENTS, AND INTERNAL CONTROL SYSTEMS ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY Alfina Ebrianty; Dianita Meirini
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 2 (2022): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v3i2.5931

Abstract

This study aims to examine the effect of the variables of using information technology, organizational commitment, and internal control systems on the accountability of village fund management partially and simultaneously. This research uses quantitative methods. Determination of the sample using a non-probability sampling technique with criteria for village officials who serve as village heads, village secretaries, heads of financial affairs, heads of planning affairs, heads of administrative and general affairs, heads of government sections, heads of welfare sections, and heads of service sections. The data used in the form of primary data by distributing questionnaires using a Likert scale to 122 village officials. The statistical methods used are data quality test, multiple linear regression analysis, classical assumption test, and hypothesis testing with the help of the IBM SPSS 25 application. From the results of this study, it was found that the use of information technology and internal control systems partially had a positive and significant effect on village fund management accountability, while organizational commitment partially did not have a positive effect on village fund management accountability. Based on the F test, it was found that the use of information technology, organizational commitment, and the internal control system simultaneously had a positive and significant effect on the accountability of village fund management.
Co-Authors Akhmad Djody Firdausyah Alfina Ebrianty Devana Putri Ramadhania Praptiwi Praptiwi Ristu Dwi Putri Ruby Mustika