Article Per Year (5 Year)
p-Index From 2021 - 2026
1.873
P-Index
This Author published in this journals
All Journal UNEJ e-Proceeding JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Abdimas Bina Bangsa Jurnal Ekonomi
Yati Mulyati
Fakultas Ekonomi Dan Bisnis, Universitas Widyatama
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
PENGARUH STRUKTUR ASSET DAN PERTUMBUHAN PENJUALAN TERHADAP KEBIJAKAN UTANG Yati Mulyati
UNEJ e-Proceeding Dinamika Global: Rebranding Keunggulan Kompetitif Berbasis Kearifan Lokal
Publisher : UPT Penerbitan Universitas Jember

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

Abstract

This study aimed to examine the effect of Structure Asset and sales growth against debt policy on food and beverages companies listed on the Stock Exchange in 2010-2014. Variable Structure Asset measured by the proportion of total assets and total assets in the form of a percentage. Variable sales growth was measured by comparing the sales in the current year (t) net of sales of the previous period (t-1) to sales in the previous period (t-1) multiplied by 100%. Debt policy variables proxied by dividing total debt by total equity (DER). Data analysis method used is descriptive analysis method and analysis methods verification. Selection of the samples in this study using purposive sampling method. Samples were selected in this study were six food and beverages company listed on the Stock Exchange in 2010-2014. The analytical tool used is multiple regression analysis. Based on the hypothesis testing showed that the structure of Asset no significant effect on the debt policy. Sales growth significantly influence debt policy.
PEMBERDAYAAN BERBASIS ASET DESA: UPAYA PENCIPTAAN LAPANGAN KERJA BAGI MASYARAKAT DESA Khairul Shaleh; Yati Mulyati; Darrini Darrini
UNEJ e-Proceeding 2018: Prosiding Seminar Nasional Manajemen dan Bisnis III (SNMB3)
Publisher : UPT Penerbitan Universitas Jember

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

Abstract

AbstrakPenelitian ini bertujuan memformulasikan sebuah model pengelolaan aset desa secara optimal yangberorientasi pada pembukaan peluang kerja bagi masyarakat pedesaan dan peningkatanpendapatan desa. Besarnya anggaran desa, idealnya memberikan dampak terhadap perekonomianmasyarakat desa, namun bisa saja hal ini tidak terwujud karena beberapa faktor internal maupuneksternal pemerintah desa. Naiknya jumlah asset yang dikelola oleh pemerintah desa karenakenaikan anggaran belanja desa, memerlukan pengelolaan yang baik. “Baik” dalam arti memberikandampak terhadap perekonomian masyarakat dan memberikan kontribusi pendapatan bagipemerintah desa. Penelitian ini menggunakan pendekatan deskriptif kualitatif, yaitu suatu metodepenelitian dengan tujuan memberikan gambaran objektif tentang realitas objektif yang terjadi disuatu kondisi atau lingkungan. Penelitian ini menggambarkan tentang pemanfaatan assetpemerintah desa berpotensi menciptakan lapangan kerja bagi masyarakat. Metode pengumpulandata melalui obesrvasi, wawancara mendalam, diskusi fokus, studi kepustakaan dan dokumentasi.Penelitian dilakukan pada dua desa yaitu desa Mandalamekar dan Desa Cikadut, KecamatanCimenyan,Propinsi Jawa Barat. Informan berasal dari perangkat desa memiliki fungsi pengelolaanaset desa, pengurus Badan Usaha Milik Desa (BUMDES) dan Komponen masyarakat desa.Kata Kunci : Pemerintah Desa, Aset Desa, Lapangan Kerja, Pemanfaatan Aset
ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN ANALISIS RASIO KEUANGAN PADA BANK JABAR BANTEN (BJB) Dini Istihana; Yati Mulyati
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 2 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.229 KB) | DOI: 10.33197/jabe.vol6.iss2.2020.619

Abstract

Laporan tugas akhir ini disusun dengan menggunakan metode deskritif. Yaitu metode penelitian yang dilakukan dengan mempelajari masalah ? masalah dalam suatu objek penelitian kemudian membuat deskripsi atau gambaran secara sistematis, daan akurat mengenai fakta, sifat, dan hubungan antara kejadian yang diteliti. Dan teknik pengumpulan data dilakukan melalu observasi dan wawancara kepada pihak yang terkait dengan objek penelitian. Analisis laporan keuangan merupakan analisis mengenai konsisi keungan suatu perusahaan yang melibatkan akun ? akun dalam neraca dan laporan laba rugi. Tujuan analisis laporan keuangan adalah untuk mengetahui keadaan keuanga yang sesungguhnya dalam suatu periode tertentu, dan juga berguna bagi manajemen dalam menilai kinerja serta membantu dalam pengambilan keputusan. Adapun cara yang digunakan dalam menganalisis laporan keuangan Bank Jabar Banten yaitu dengan menggunakan rasio keuangan. Jenis rasio keuangan yang digunakan yaitu rasio likuiditas, rasio rentabilitas, rasio solvabilitas. Dilihat dari tingkat likuiditas, Bank Jabar Banten dapat dinyatakan likuid atau mampu membayar kewajibannya kepada para nasabah. Dan dilihat dari tingkat rentabilitas bank, terlihat bahwa Bank Jabar Banten mampu mengelola usahanya sehingga dapat menghasilkan profit atau pendapatan yang diperoleh selama periode tertentu.
PEMBERDAYAAN BERBASIS ASET DESA: UPAYA PENCIPTAAN LAPANGAN KERJA BAGI MASYARAKAT DESA Khairul Shaleh; Yati Mulyati; Ani Darrini
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 6 No 2 (2018): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2018
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.308 KB) | DOI: 10.30871/jaemb.v6i2.857

Abstract

Penelitian ini memformulasikan sebuah model pengelolaan aset desa secara optimal yang berorientasi pada pembukaan peluang kerja bagi masyarakat pedesaan dan peningkatan pendapatan desa. Besarnya anggaran desa, idealnya memberikan dampak terhadap perekonomian masyarakat desa, namun bisa saja hal ini tidak terwujud karena beberapa faktor internal maupun eksternal pemerintah desa. Naiknya jumlah asset yang dikelola oleh pemerintah desa karena kenaikan anggaran belanja desa, memerlukan pengelolaan yang baik. “Baik” dalam arti memberikan dampak terhadap perekonomian masyarakat dan memberikan kontribusi pendapatan bagi pemerintah desa. Penelitian ini menggunakan pendekatan deskriptif kualitatif, yaitu suatu metode penelitian dengan tujuan memberikan gambaran objektif tentang realitas objektif yang terjadi di suatu kondisi atau lingkungan. Penelitian ini menggambarkan tentang pemanfaatan asset pemerintah desa berpotensi menciptakan lapangan kerja bagi masyarakat. Metode pengumulan data melalui obesrvasi, wawancara mendalam, diskusi fokus, studi kepustakaan dan dokumentasi. Penelitian dilakukan pada duadesa yaitu desa Mandalamekar dan Desa Cikadut Kec. Cimenyan Propinsi Jawa Barat.
ANALISIS VARIANS BIAYA OPERASIONAL DALAM MENGUKUR EFEKTIVITAS BIAYA OPERASIONAL (STUDI KASUS PT. PEGADAIAN KANTOR WILAYAH X BANDUNG) Yati Mulyati; Sherin Hilmi Marsyanda
Jurnal Darma Agung Vol 30 No 2 (2022): AGUSTUS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v30i2.2438

Abstract

Budgeting is an important planning in running the company's business. PT Pegadaian Kanwil X Bandung, one of the state-owned enterprises engaged in financing services, has made periodic budgets as a guide for the company in carrying out its programs. In line with the running of his business in the last three years, the realization of the budget is not in accordance with the predetermined plan. Therefore, the authors are interested in knowing the procedures for preparing the operational cost budget, the realization of the operational cost budget and the analysis of operational cost variance in measuring the effectiveness of operational costs. This research is a qualitative descriptive study, using literature studies and secondary data on operating budgets for the 2019-202 period. The results of the study provide an illustration that the company has made a budget in accordance with established procedures, the realization of the budget can be evaluated annually and the analysis of variance within a period of three years as a whole provides a favorable benefit.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2021 Citra Mariana; Yati Mulyati; Diah Andari; Dyah Purnamasari
Jurnal Darma Agung Vol 30 No 3 (2022): DESEMBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v30i3.2269

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas dan leverage terhadap terhadap PPh Badan terutang. Objek penelitian ini adalah profitabilitas, leverage dan PPh Badan Terutang pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2019-2020. Populasi dalam penelitian ini sebanyak 189 laporan keuangan dari 63 perusahaan selama 3 tahun. Pemilihan sampel dilakukan dengan teknik purposive sampling. Sampel diperoleh sebanyak 18 perusahaan dengan total 54 sampel laporan keuangan yang dianalisis. Metode penelitian yang dilakukan adalah metode eksplanatori. deskriptif dan verifikatif . Metode analisis data menggunakan analisis regresi data panel menggunakan eviews 9. Hasil penelitian menyatakan bahwa profitabilitas berpengaruh terhadap PPh Badan terutang, sedangkan leverage tidak berpengaruh terhadap PPh Badan terutang.
THE EFFECT OF TAX DIGITALIZATION ON TAXPAYER COMPLIANCE (CASE STUDY ON SELLERS IN E-COMMERCE) Shirley Martini; Yati Mulyati
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

At present, the development of information technology has helped and supported various fields of government. One of its uses is in the field of taxation, namely tax digitalization. The presence of tax digitalization as a form of modernization of tax administration makes it easier for the community, especially taxpayers, to carry out their obligations. The involvement of technology in this innovation is expected to increase taxpayer compliance in carrying out their obligations, namely self-registration, tax deposits, and submission of tax returns through a electronic system in the form of e-Registration, e-Billing, with e-Filing. The presence of this system provides practicality to all taxpayers, including taxpayers as business actors who use e-commerce platforms in selling and marketing the products or services sold. This study aims to determine the effect of tax digitalization, namely e-Registration, e-Billing, and e-Filing on business taxpayer compliance, namely sellers in e-commerce. The type of research data used is primary data obtained from answers to questionnaires that have been distributed to sellers on e-commerce platforms. The Likert scale is used in this study as a scale measurement. The data analysis method used is multiple linear regression. The results showed that the implementation of e-Registration and e-Billing had a positive and significant effect on taxpayer compliance while e-Filing did not affect taxpayer compliance. The magnitude of the influence of e-Registration, e-Billing, and e-Filing contributed 51.2% to taxpayer compliance.
THE EFFECTIVENESS OF THE PAYROLL ACCOUNTING SYSTEM ON INTERNAL CONTROL OF EMPLOYEE SALARY PAYMENTS (CASE STUDY AT BPKAD WEST JAVA PROVINCE) Senita Ardiya Ramadini; Yati Mulyati
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

This study aims to determine the effectiveness of the utilization of the payroll accounting system on internal control of employee salary payments at BPKAD West Java Province, in helping to manage payments and calculations of employee salaries in the current month and budget estimates for the following year. BPKAD or the Regional Financial and Asset Management Agency acts as the Regional General Treasurer (BUD) in managing regional finances and assets in the supporting affairs of the Regional Government. BPKAD oversees 38 Regional Work Units (SKPD) within West Java Province. This type of research is quantitative research. The population used is the salary managers in each BPKAD of West Java Province. A total of 100 samples were used as a sampling technique in this study using purposive sampling. Primary data is used as a data source which will be obtained through distributing questionnaires to respondents. Data analysis in this study used the help of the SPSS version 23.0 program by conducting descriptive analysis tests, data quality tests, classical assumption tests, and hypothesis testing. The results of the study prove that payroll accounting implemented in the agency is in accordance with the payroll accounting standards applicable in Indonesia. This is evidenced by the results of the study showing that the payroll accounting system has a positive and significant effect on internal control at BPKAD West Java Province. In addition, based on the results of the questionnaire distributed through google forms, it proves that with the help of the use of a payroll accounting system, it is able to make internal control in an agency more accurate, timely, effective, and on target.
THE INFLUENCE OF THE TAX WAIVER, TAX PENALTIES AND THE E-SAMSAT SYSTEM ON MOTOR VEHICLE TAXPAYER COMPLIANCE Salma Shafira Nurfadillah; Yati Mulyati
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

The purpose of this study was to determine the impact of the tax waiver, tax penalties, the e-samsat system on taxpayer compliance. tax waiver, tax penalties, the E-Samsat system are experimental variables in this study. Taxpayer compliance is a dependent variables in this analysis. taxpayers registered at the Pajajaran I Samsat Office in Bandung City are the population used in this study. The nominal of taxpayers registered in Pajajaran Samsat Office on 2022 is 550,542. The sample determination uses a purposive sample method, with the criteria that taxpayers who have been registered at the Pajajaran Samsat office for at least one year, and taxpayers who have used the e-samsat system. This study relies on primary data collected from a sample of one hundred taxpayers who filled out questionnaires distributed at the Pajajaran Samsat Office in Bandung City. Multiple linear regression is a technique used in the analysis. This research shows that the implementation of tax penalties has a significant and positive impact on taxpayer compliance to pay motor vehicle taxes. Implementation of e-samsat system have a significant and positive impact on taxpayers' compliance to pay motor vehicle tax. Meanwhile, tax waiver has no impact a taxpayers compliance to pay motor vehicle tax
PENINGKATAN KEPATUHAN PERPAJAKAN UMKM MELALUI WORKSHOP PELATIHAN PERPAJAKAN UMKM DI KABUPATEN GARUT Radhi Abdul Halim Rachmat; Hafied Noor Bagja; Yoga Tantular Rachman; Dyah Purnamasari; Citra Mariana; Diah Andari; Yati Mulyati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i1.12580

Abstract

Tujuan dari Workshop pelatihan perpajakan UMKM di kabupaten garut ini adalah sebagai salah satu kontribusi akademis dosen terhadap negara dan masyarakat serta sebagai pemenuhan kewajiban tridarma dosen, sehingga di harapkan meningkatkan kepatuhan wajib pajak UMKM di kabupaten garut. Adapun Mitra dalam kegiatan ini adalah pemerintah kabupaten garut. Metode pelaksanaan kegiatan ini melalui pemaparan materi, simulasi perhitungan, pembuatan e-billing dan pengisian SPT. Hasil dari kegiatan ini adalah pelaku usaha UMKM di kabupaten garut dapat mengetahui kewajiban perpajakan nya mulai dari perhitungan, penyetoran dan pelaporan pajak. kegiatan ini berjalan dengan baik dengan banyaknya peserta yang antusias mengukuti pelatihan ini.
Co-Authors Ani Darrini Bayu Kurnia Citra Mariana Citra Mariana Darrini Darrini Diah Andari Diah Andari Diana Sari Dini Istihana Dyah Purnamasari Dyah Purnamasari Hafied Noor Bagja Hafiedh Hafiedh Khairul Shaleh Khairul Shaleh Rachman, Yoga Tantular Radhi Abdul Halim Rachmat Radhi Radhi Rosa Fitriana Salma Shafira Nurfadillah Senita Ardiya Ramadini Sherin Hilmi Marsyanda Shirley Martini Yoga Tantular