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All Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Pendidikan dan Kewirausahaan Profit: Jurnal Manajemen, Bisnis dan Akuntansi Akuntansi Pajak dan Kebijakan Ekonomi Digital Nusantara Mengabdi kepada Negeri Manivest: Jurnal Manajemen, Ekonomi, Kewirausahaan, Dan Investasi Intellectual Capital, Jurnal Akuntansi Kontemporer
Lilik Mardiana
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS PERHITUNGAN TARIF JASA EKSPEDISI MENGGUNAKAN METODE COST PLUS PRICING DENGAN PENDEKATAN FULL COSTING (STUDI PADA PT. RAPI TRANS LOGISTIK INDONESIA) Wahyu Nur Indah Sari; Lilik Mardiana
PROSIDING SEMINAR NASIONAL CENDEKIAWAN PROSIDING SEMINAR NASIONAL CENDEKIAWAN 2019 BUKU II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/semnas.v0i0.5897

Abstract

Penelitian ini dilakukan dengan tujuan untuk menganalisis perbedaan perhitungan tarif menurut perusahaan dengan menggunakan metode cost plus pricing dengan pendekatan full costing pada PT.Rapi Trans Logistik Indonesia tahun 2017. Penelitian ini merupakan penelitian studi kasus dengan mengambil sampel rute ekspedisi Surabaya-Jakarta.Teknik penelitian  yang digunakan adalah analisis deskriptif kuantitatif, yaitu menjelaskan perhitungan tarif dengan menggunakan merode cost plus pricing dengan pendekatan full costing. Hasil penelitian ini menunjukkan bahwa tarif yang dihitung dengan metode cost plus pricing dengan pendekatan full costing menunjukkan nominal lebih kecil dibandingkan perhitungan perusahaan, 
Dampak Pandemi Covid-19 terhadap UMKM Wiwin Wahyuni; Lilik Mardiana
JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN Vol 10 No 3 (2022)
Publisher : STKIP PGRI SITUBONDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47668/pkwu.v10i3.584

Abstract

This Covid-19 has had a bad impact on business and the economy, even business and economic uncertainty has become a very frightening specter for MSME actors. In order to maintain business continuity while at the same time saving the national economy, the government has implemented various socio-economic policy programs, including policy incentives and tax facilities that can be utilized by taxpayers. MSMEs are expected to boost economic growth and economic recovery. Through the empowerment of micro-enterprises, they can help people who have experienced layoffs and lost income because their businesses have been affected by the COVID-19 pandemic. The government can provide grants for start-up businesses. Among them are through people's business credit and providing loan repayment relief for MSMEs. The National Economic Recovery Policy (PEN) will encourage the re-growth of micro, small and medium enterprises. The government can provide grants for start-up businesses. Among them are through people's business credit and providing loan repayment relief for MSMEs. Nevertheless, he continued, it is necessary to increase cooperation between ministries, institutions, local governments, banking institutions, fintech, marketplaces, and all business actors so that they can compete in the market during this pandemic, support MSMEs to advance to class by helping implement digitalization of the environment. every step of daily business operations.
Pengaruh Rasio Likuiditas Resiko Pembiayaan dan Permodalan terhadap Kinerja Bank Umum Syariah Wiwin Wahyuni; Lilik Mardiana; Sukamto Sukamto
JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN Vol 11 No 1 (2023)
Publisher : STKIP PGRI SITUBONDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47668/pkwu.v11i1.635

Abstract

Laporan keuangan utama yang dihasilkan dari proses akuntansi adalah neraca, laporan rugi-laba, dan juga laporan aliran kas. Neraca dibuat dengan maksud untuk menggambarkan posisi keuangan suatu organisasi pada suatu saat tertentu. Pembiayaan adalah sumber pendapatan bank syariah yang terbesar, namun sekaligus merupakan sumber risiko operasi bisnis yang terbesar, yaitu timbulnya Pembiayaan bermasalah, karena dengan adanya pembiayaan bermasalah bukan saja menurunkan pendapatan bagi bank syariah tetapi juga akan berdampak pada kesehatan bank syariah dan pada akhirnya akan merugikan nasabah penyimpan. profitabilitas bank merupakan kemampuan bank dalam mendapatkan keuntungan dalam suatu periode. rasio “Return On Assets“(ROA) yang dipakai guna mengukur kemampuan bank dalam memperoleh laba dan melakukannya secara efisien secara keseluruhan. Rasio likuiditas sering digunakan dalam dunia perbankan diperoleh dari “Loan to Deposit Ratio” (LDR). Namun “Loan to Deposit Ratio” (LDR) itu sendiri digunakan untuk objek penelitian pada bank konvensional, sedangkan jika bank syariah menggunakan istilah berbeda yaitu “Financing to Deposit Ratio “(FDR).””Non Performing Financing” (NPF) pada bank syariah atau pada bank konvensional disebut “Non Performing Loan (NPL) merupakan rasio keuangan yang berkaitan dengan resiko kredit. Non Performing Financing” (NPF) menunjukan risiko pembiayaan yang akan dihadapi bank akibat dari penyaluran pembiayaan dan investasi dana bank. Capital adequacy ratio digunakan untuk mengukur kemampuan permodalan yang ada untuk menutup kemungkinan kerugian di dalam kegiatan perkreditan dan perdagangan surat-surat berharga.
Sosialisasi Perhitungan TER PPh Pasal 21 di Lingkungan Kecamatan Simokerto Kota Surabaya (PP 58 Tahun 2023 dan PMK 168 Tahun 2023 ) Adrianto Trimarjono; Wiwin Wahyuni; Lilik Mardiana
Nusantara Mengabdi Kepada Negeri Vol. 1 No. 4 (2024): November: Nusantara Mengabdi Kepada Negeri
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/numeken.v1i4.740

Abstract

Currently, one concrete manifestation of community participation in nation building is by paying taxes. Tax contributions in recent years have become increasingly significant and can be taken into account as the backbone of national financing sources in order to make national development programs a success that will increase economic growth. The number of taxpayers is also increasing from time to time as a reflection of increasing taxpayer awareness and compliance. MSMEs in Simokerto District, Surabaya, as part of the Taxpayers, we will accompany in realizing compliance as Taxpayers in the hope of knowing the latest regulations and calculation methods for withholding PPh Article 21 in the previous provisions, which have high complexity and calculation schemes that vary greatly. PPh Article 21 tax on individuals is very comparable to other withholding tax systems (for example: Final Income Tax, PPh Article 23), making it difficult for Taxpayers to fulfill their PPh Article 21 obligations. Government Regulation Number 58 of 2023 concerning Tax Withholding and Imposition Rates has been stipulated. Income Article 21 on Income in Connection with Work, Services or Activities of Individual Taxpayers (PP) which applies on January 1 2024
Pengaruh Fraud Triangle terhadap Kemungkinan Kecurangan Pelaporan Keuangan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2022 Surenggono Surenggono; Lilik Mardiana
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 4 (2024): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i4.2898

Abstract

This research identifies four independent variables: external pressure (proxied by leverage), financial targets (proxied by ROA), supervisory ineffectiveness (proxied by BDOUT), and auditor turnover. The results of the analysis show that external pressure has a significant negative influence on financial statement fraud, where the higher the external pressure, the greater the possibility of fraud occurring. On the other hand, financial targets and supervisory ineffectiveness do not show a significant influence on financial statement fraud. Changing auditors also has no effect on fraud, because companies tend to change auditors to comply with regulations, not to avoid fraud detection. This research provides an important contribution to the understanding of the factors that influence financial statement fraud, as well as implications for management and supervisors to increase transparency and accountability in financial reports. Recommendations for further research include the use of qualitative methods and exploration of other variables that can influence financial statement fraud.
Pengaruh Pengetahuan Akuntansi, Modal Usaha, dan Lama Usaha terhadap Keberhasilan Usaha UMKM di Kecamatan Tandes, Kota Surabaya Surenggono Surenggono; Lilik Mardiana
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1360

Abstract

This study aims to analyze the influence of accounting knowledge, business capital, and business length on the success of micro, small, and medium enterprises (MSMEs) in Tandes District, Surabaya City. The background of this research is based on the importance of financial management skills, sufficient capital availability, and business experience in supporting the sustainability and growth of MSMEs. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to MSME actors who are registered and domiciled in Tandes District. The sample criteria include fostered MSME actors who have been running their businesses for at least three years and marketing their own products. The number of respondents who were successfully collected in this study was 105 people. The data analysis technique used was multiple linear regression analysis with the help of SPSS software version 23.0. The results of the study show that the variables of accounting knowledge, business capital, and business duration simultaneously or partially have a positive and significant effect on the success of MSME businesses in Tandes District. Accounting knowledge helps business actors in managing finances and recording transactions systematically. Adequate business capital is an important factor in business development and increasing production capacity. Meanwhile, the length of the business reflects the accumulation of experience and practical knowledge that can improve managerial efficiency and effectiveness. Thus, these three variables have a strategic role in increasing the success of MSMEs. This finding provides an implication that MSME empowerment programs should be focused on improving accounting literacy, wider access to capital, and long-term business assistance. Local governments and related institutions can take these results into consideration in designing policies that support the sustainable growth of MSMEs.
Penerapan Laporan Keuangan Sesuai SAK Entitas Mikro Kecil Dan Menengah (Studi Kasus Pada Umkm Desa Giri Kec. Kebomas Kab.Gresik) Lilik Mardiana; Wiwin Wahyuni; Sukamto Sukamto
Manivest : Jurnal Manajemen, Ekonomi, Kewirausahaan, dan Investasi Vol. 1 No. 2 (2023): Desember, Manivest : Jurnal Manajemen, Ekonomi, Kewirausahaan, dan Investasi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/manivest.v1i2.68

Abstract

MSME players should know how to prepare financial reports using the accounting records they have. For the purposes of preparing financial reports, MSME players must know the data needed and the procedures for implementing a financial recording system so as to produce adequate financial reports. This internal financial information is the final result of accounting records that are useful by management for business development. MSMEs only carry out very simple records. Recording is only carried out for business income transactions received and disbursed, while transactions for electricity costs, supplies and transactions related to company operations are not recorded. The researcher aims to provide direction to MSME leaders in reading financial reports and other information contained, by creating and presenting financial reports in accordance with SAK EMKM. The method used by the author is qualitative. Researchers used interview techniques that included questions and answers when collecting data with MSME actors, direct observation and data collection for recording financial reports, documentation and analysis.
Pengaruh Corporate Social Responsibility Disclosure, Quick Ratio, Debt To Equity Ratio, Return On Asset, Dan Net Profit Margin Terhadap Nilai Perusahaan Lilik Mardiana
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 1 (2024): May
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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

Abstract

The aims of this research to examine and analyze the effect of the disclosure of Corporate Social Responsibility Disclosure, Quick Ratio, Debt to Equity Ratio, Return on Assets, and the Net Profit Margin against the value of the company which is proxied by Tobin's Q. The objects used in this research are manufacturing companies listed on the Stock Exchange during the study period 2012-2014. The analysis technique used in this study is multiple regression analysis. This research uses a quantitative approach. In determining the sample used purposive sampling method. By using this method, acquired 53 manufacturing companies that meet the criteria of this research. The result of research, simultaneous shows that CSR, Quick Ratio, DER, ROA, and NPM significantly affects the value of the company. In partial CSR, DER, ROA, and the NPM significantly affects the value of the company, Quik Ratio whereas no significant effect on the value of the company.
Co-Authors Adrianto Trimarjono Sukamto Sukamto Surenggono Surenggono Wahyu Nur Indah Sari Wiwin Wahyuni