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All Journal Jurnal Akuntansi Indonesia Journal of Accounting and Investment Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Pemberdayaan Masyarakat Madani (JPMM) JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jati: Jurnal Akuntansi Terapan Indonesia Agregat: Jurnal Ekonomi dan Bisnis SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan SENMEA
Dewi Pudji Rahayu
Universitas Muhammadiyah Prof. DR. HAMKA
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Coaching Marketing Online dan Pencatatan Keuangan Terpadu Usaha Mikro dan Kecil Menengah (UMKM) pada Yayasan Tugas Ibu Tangerang Selatan Rahayu, Dewi Pudji; Akbari, Deni Adha
SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Vol 1 No 1 (2018): April
Publisher : Faculty of Economics and Business, University of Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1171.853 KB) | DOI: 10.22236/syukur_vol1/is1pp70-80

Abstract

This Community devotion activities aim to purpose given  understanding about online marketing and accounting recording so  to support the business activities to mothers that are joined in Yayasan Tugas Ibu (YTI) in Tangerang South. Besides to training, monitoring and evaluation are also  to ensure level their ability to apply the knowledge which they have learned. This activity is followed by twenty Micro business and Small Medium Enterprises (MSMEs) that incorporated of YTI as well YTIpartners who already owns the business. Participants are very enthusiastic with the given material. Participants admitted to many benefits of this activity and for the event the same to can be done again with advanced materials. Participants understand its importance that systematic in supporting their business.
Penyebab Wajib Pajak Tidak Patuh Rahayu, Dewi Pudji
Agregat: Jurnal Ekonomi dan Bisnis Vol 1 No 2 (2017): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.245 KB) | DOI: 10.22236/agregat_vol2/is2pp231-246

Abstract

This study aims to determine the causes of non-compliance with taxpayers. Using qualitative methods, this study was conducted by interviewing fifteen taxpayers who have not complied with tax reporting to article 21 until 31 March 2015. Non-compliance includes both not reporting and not accurately calculating their taxes. Fifteen samples. The results showed that knowledge of tax laws and transparency of tax expenditures significantly affect taxpayer voluntary compliance.
Studi Kajian: Konvergensi IFRS, PSAK, Undang-Undang Perpajakan dan Dampaknya terhadap Aset Tetap Dewi Pudji Rahayu
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 (1398.597 KB)

Abstract

The Revised Statement of Financial Accounting Standard for Property, Plant, and Equipment (PSAK 16) has been fully adopted from International Accounting Standard 16 on January 2008. Development of national standards that harmonize PSAK and IFRS have some advantages in the aspects of costs reduction in preparing financial statements. This research was based on literature review of several studies. The objectives of this research are to explore general difference among IFRS, PSAK, and tax regulatory particularly on Property, Plant and Equipment using cost methode (depreciation) and revaluation simulations, and Indonesia readiness to fully adopt IFRS in ASEAN region. The result of this research showed that using cost method and revaluation for simulation had no significant difference toward tax expense paid by tax payers due to this difference would be eliminated by deffered tax for next month. Indonesia should revise tax regulatory and adopt IFRS in it because this can make internasional  investors analize Financial Report easily.
PENGARUH PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN LEVERAGE TERHADAP KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2018 Nurus Shobah Akmaliyah; Enong Muiz; Dewi Pudji Rahayu
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

AbstrakThis study aimed to determine the effect of Tax, Tunneling Incentive, Bonus Plan and Leverage on Transfer Pricingdecision. In this study used methods of explanation. The variables studied are Tax, Tunneling Incentive, Bonus Plan and Leverage as the independent variables Transfer Pricing as the dependent variable. The research population is consumer goods industry sector manufacturing as many as 10 companies. Data collection techniques used were document analysis method that examines the financial statements of the Indonesia Stock Exchange (IDX) website’s (www.idx.co.id). Data analysis and processing techniques used are descriptive statistical analysis, regretion logistic analysis (regretion logistic model, appropriateness regretion model, assessment all of fit model, coefisient determination, classification matrix. The test results show that the variable Tax have a partial effect on the Transfer Pricingdecision with a significant value of less than 0.05. While the Tunneling Incentive, Bonus Plan and Leverage has a significant value greater than 0.05, it is stated that there is no significant effect on the Transfer Pricing decision..
Penyebab Wajib Pajak Tidak Patuh Dewi Pudji Rahayu
Agregat: Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2017): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.245 KB) | DOI: 10.22236/agregat_vol2/is2pp231-246

Abstract

This study aims to determine the causes of non-compliance with taxpayers. Using qualitative methods, this study was conducted by interviewing fifteen taxpayers who have not complied with tax reporting to article 21 until 31 March 2015. Non-compliance includes both not reporting and not accurately calculating their taxes. Fifteen samples. The results showed that knowledge of tax laws and transparency of tax expenditures significantly affect taxpayer voluntary compliance.
Coaching Marketing Online dan Pencatatan Keuangan Terpadu Usaha Mikro dan Kecil Menengah (UMKM) pada Yayasan Tugas Ibu Tangerang Selatan Dewi Pudji Rahayu; Deni Adha Akbari
SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Vol. 1 No. 1 (2018): April
Publisher : Faculty of Economics and Business, University of Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1171.853 KB) | DOI: 10.22236/syukur_vol1/is1pp70-80

Abstract

This Community devotion activities aim to purpose given understanding about online marketing and accounting recording so to support the business activities to mothers that are joined in Yayasan Tugas Ibu (YTI) in Tangerang South. Besides to training, monitoring and evaluation are also to ensure level their ability to apply the knowledge which they have learned. This activity is followed by twenty Micro business and Small Medium Enterprises (MSMEs) that incorporated of YTI as well YTIpartners who already owns the business. Participants are very enthusiastic with the given material. Participants admitted to many benefits of this activity and for the event the same to can be done again with advanced materials. Participants understand its importance that systematic in supporting their business.
PENGEMBANGAN POTENSI UMKM WISATA BERBASIS MINAT PENGUNJUNG Dewi Pudji Rahayu
Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2018)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v7i1.582

Abstract

Penelitian ini ingin meneliti tentang pengaruh potensi wisata terhadap UMKM yang akhirnya akan meningkatkan PAD Kabupaten Blora. Dan ingin mengetahui potensi UMKM apa yang harus dikembangkan sesuai dengan kecenderungan pengunjung. Metodologi yang dipakai pada penelitian ini adalah mix methode. Metode kuantitatif digunakan untuk mengukur korelasi potensi wisata terhadap UMKM dan UMKM terhadap PAD, serta pengaruh potensi wisata terhadap PAD. Sedangkan metode kualitatif (konstruktivisme) digunakan untuk melihat kecenderungan 41 responden wisatawan yang sedang berkunjung ke Blora. Hasil penelitian ini menyimpulkan bahwa, tidak terdapat korelasi antara jumlah wisatawan dan UMKM, jumlah UMKM dan PAD, juga jumlah wisatawan dan PAD. Berdasarkan interview, kecenderungan oleh-oleh juga buah tangan yang diminati oleh pengunjung secara berurutan adalah kripik tempe, sambel pecel, bubut (kerajinan jati), kecap, dan sirup kawisa. Sedangkan wisata kuliner yang diminati berturut-turut adalah sate Blora, nasi pecel dan lontong tahu. Tempat wisata yang cenderung dikunjungi adalah alun-alun Blora, pemandian dan waduk Tempuran, dan Goa Terawang. Intensitas kembali kunjung ke Blora rata-rata 5 kali pertahun dan yang sering adalah setahun sekali. Sedangkan jumlah rata-rata belanja selama berkunjung adalah Rp 433.000,00. Dari penelitian direkomendasikan agar dilakukan penelitian yang sifatnya kualitatif murni termasuk untuk menguji korelasi antara jumlah wisatawan, jumlah UMKM dan PAD, karena data angka yang tersaji tidak handal.
Monopoli Pajak (MOJAK) : Media Kreatif Inklusi Pajak Bagi Generasi Muda Sadar Pajak Resti Sintya Sari; Dewi Pudji Rahayu; Andika Bagus Pambudi
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 1: March 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i1.20108

Abstract

Penelitian ini bertujuan untuk merancang game monopoli pajak berbasis web responsive yang dapat diakses melalui smarthphone dan komputer yang digunakan sebagai media pembelajaran pengenalan pajak bagi generasi muda dalam upaya mendukung program inklusi kesadaran pajak.  Subjek penelitian ini yaitu mahasiswa perpajakan Universitas Muhammadiyah Prof. DR. HAMKA. Data sekunder penelitian ini berupa data tentang jenis pajak, tarif pajak, perhitungan pajak, dan jumlah pajak yang harus dibayarkan. Teknik analisis data menggunakan metode deskriptiif. Penelitian ini menggunakan metode research and development (RD) menggunakan model pengembangan 4D yang dimodikasi menjadi 3D dengan  melalui beberapa tahapan yaitu define (pendefinisian), design (perancangan), dan development (pengembangan). Web game ini memiliki desain yang menarik dan menyesuaikan dengan tujuan penelitian. Hasil penelitian berupa web game monopoli pajak yang dapat dimainkan oleh generasi muda dalam rangka meningkatkan tingkat kesadaran pajak di Indonesia.
PENGEMBANGAN POTENSI UMKM WISATA BERBASIS PENGUNJUNG UNTUK MENINGKATKAN PAD DI KABUPATEN BLORA Dewi Pudji Rahayu; Zulpahmi Zulpahmi
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

Pariwisata adalah indusri primadona di Indonesia, tapi pengembangannya belum begitu maksimal. Termasuk di Kabupaten Blora yang memiliki 34 tempat wisata. Pengembangan wisata tidak bisa lepas dari pengembangan UMKM pendukung. Penelitian ini ingin meneliti tentang pengaruh potensi wisata terhadap UMKM yang akhirnya akan meningkatkan PAD Kabupaten Blora. Dan ingin mengetahui potensi UMKM apa yang harus dikembangkan sesuai dengan kecenderungan pengunjung. Metodologi yang dipakai pada penelitian ini adalah mix methode. Kuantitatif untuk mengukur korelasi potensi wisata terhadap UMKM dan UMKM terhadap PAD juga pengaruh potensi wisata terhadap PAD. Sedangkan kualitatifnya melihat kecenderungan 41 responden wisatawan yang sedang berkunjung ke Blora dengan metode konstruksifisme. Hasil dari penelitian ini adalah, tidak terdapat korelasi antara jumlah wisata dan UMKM, jumlah UMKM dan PAD, juga jumlah wisata dan PAD. Dan berdasarkan interview kecenderungan oleh-oleh juga buah tangan yang diminati oleh pengunjung secara berurutan adalah kripik tempe, sambel pecel, bubut (kerajinan jati), kecap dan sirup kawisa. Sedangkan wisata kuliner yang diminati berturut-turut adalah sate Blora, nasi pecel dan lontong tahu. Tempat wisata yang cenderung dikunjungi adalah alun-alun Blora, pemandian dan waduk Tempuran, dan Goa Terawang. Intensitas kembali kunjung ke Blora rata-rata 5 kali pertahun dan yang sering adalah setahun sekali. Sedangkan jumlah rata-rata belanja selama berkunjung adalah Rp 433.000,00. Dari penelitian tersebut perlu dilakukan penelitian yang sifatnya kualitatif murni termasuk untuk menguji korelasi antara jumlah tempat wisata, jumlah UMKM dan PAD, karena data angka yang tersaji kurang bisa dipercaya
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN SUKARELA WAJIB PAJAK Rahayu, Dewi Pudji
Jurnal Akuntansi Indonesia Vol 8, No 1 (2019): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.8.1.17-25

Abstract

The aim of this research is finding factors affect voluntary compliance. These factors consist of tax knowledge, tax spent tranparency, and tax fairness. Samples of this reasearch are Personal Tax Payers who attend to submit monthly Tax Return at Jakarta Kebayoran Dua Tax Office. Results of this research are that tax knowledge of tax payers, tax spent tranparency, and tax fairness have significant effect toward voluntary compliance partially and together.
Co-Authors Akbari, Deni Adha Andika Bagus Pambudi Arrasid, Jundi Cahyani, Meti Regita Deni Adha Akbari Elly Wardani, Elly Ema Dewanti Enong Muiz Ladeska, Vera Larasati, Meita Nurus Shobah Akmaliyah Resti Sintya Sari Rini Prastiwi Rismaya Fitria, Rema Rizki, Aisah Amalia Septiana, Mila Zulpahmi Zulpahmi Zulpahmi