Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak INTECH - Informatika Dan Teknologi
Mulyanah Mulyanah
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENGARUH MANAJEMEN BIAYA INTERNAL, INTEGRASI SISTEM INFORMASI DAN KAPASITAS DAYA SERAP TERHADAP INTER ORGANIZATIONAL COST MANAGEMENT DALAM RANTAI PASOKAN (Studi Empiris pada Perusahaan Manufaktur di Provinsi Banten) Mulyanah Mulyanah; Imam Abu Hanifah; Khoirunnisa Jauharatul Ummah
Tirtayasa Ekonomika Vol 11, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (58.569 KB) | DOI: 10.35448/jte.v11i1.4266

Abstract

This study aimed to examine the effect of internal cost management, integration of information systems and the capacity of absorption of inter-organizational cost management in the supply chain. Of the 125 questionnaires distributed, the number of questionnaires returned was 42 questionnaire (33.6%). The data is processed by using Structural Equation Modeling (SEM) by using a software program Partial Least Square (PLS). This study was conducted in Manufacturing company located in Banten province, with the object of study in all managers. This study uses survey research with primary data collection using the questionnaire.Results from this study revealed that the variable internal cost management, integration of information systems and communication of climate variables, communication networks and the search for knowledge that is part of the capacity of absorption positive effect on inter-organizational cost management in the supply chain. Keywords: Internal Cost Management, Information System Integration, Absorption Capacity and Inter Organizational Cost Management.
Analisis Penerapan Pemungutan PPN pada PT PLN Indonesia Power UBP Suralaya Niken Ardiana Listy; Mulyanah Mulyanah; Intan Puspanita; Selly Anggraeni Haryono
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 4 (2024): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i4.659

Abstract

Collecting taxes is the main sources for countries to generate revenues to finance goverment expenditure and investments in human capital, infrastructure, and the provision of services for the society. Value added taxes (VAT) as one of collecting taxes process to generate the government’s revenue. The aim of this study is to find out the implementation of VAT collection at PT PLN Indonesia Power UBP Suralaya as State-Owned Enterprises is a mandatory VAT collector according to Minister of Finance Decree Number.30/KMK.03/2021 with last amended by Minister of Finance Decree Number.240/KMK.03/2022 and also to find out the obstacles during the implementation of VAT collection at PT PLN Indonesia Power UBP Suralaya. The method used in this study is a descriptive method. Data collection methods by using interview methods, literature study methods, and documentation methods. The results of this study finds that the PT PLN Indonesia Power UBP Suralaya has carried out the collection and deposit of VAT procedure. However, there were obstacles when preparing and uploading tax invoices in which the failures or rejections occurred due to internet network disruptions
Menentukan Metode Terbaik Implementasi Enterprise Architecture: Analisis Perbandingan Metode TOGAF dan FEAF Citra Adinda Hartawan; Azmina Zata Ismah; Elis Kholisoh; Mulyanah Mulyanah; Reny Agustina Hasugian; Ali Idrus
INTECH Vol. 5 No. 1 (2024): INTECH (Informatika Dan Teknologi)
Publisher : Informatics Study Program, Faculty of Engineering and Computers, Baturaja University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54895/intech.v5i1.2322

Abstract

This research explores the implementation of Enterprise Architecture (EA) with a focus on two main methods, namely The Open Group Architecture Framework (TOGAF) and the Federal Enterprise Architecture Framework (FEAF). EA implementation is recognized as the key to integrating business strategy and information technology in organizations. TOGAF offers a structured approach with clear phases, while FEAF is more focused on the government sector with more general guidelines. TOGAF is known for its comprehensive coverage and global support, while FEAF has advantages in the United States government context. Comparative analysis identifies the advantages and disadvantages of both. TOGAF has complexities that can be a challenge, while FEAF may be suboptimal for complex private organizations. The research conclusion highlights that the choice of method depends on the needs and context of the organization. TOGAF may be better suited to a structured and comprehensive implementation, while FEAF may be quicker to implement with a more limited focus. This research provides guidance for decision makers in selecting EA methods that suit the unique characteristics and goals of the organization.
Kontribusi Pajak Restoran dalam Meningkatkan Pendapatan Asli Daerah Kota Serang Aprio Gunawan; Refi Pratiwi; Mulyanah Mulyanah; Selly Anggraeni Haryono
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2286

Abstract

The culinary industry in Serang City continues to grow along with the increasing number of restaurants, cafes, and digital-based food service business, making Restaurant Tax one pf the potential sources of Local Own-Source Revenue (PAD) in Serang City. This study aims to determine the entent of the contribution of Restaurant Tax in increasing Local Own-Source Revenue (PAD) in Serang City. The research method used is descriptive analysis. The data used in this study were obtained from the Regional Revenue Agency of Banten Province for the period 2022–2024. The results of the study indicate that the contribution of Restaurant Tax to Local Own-Source Revenue (PAD) in Serang City increased during the period 2022–2024, with contribution percentages of 10.85% in 2022, 12.19% in 2023, and 13.29% in 2024. Although the contribution showed an increasing trend, the percentage remained below 20%, indicating that the contribution level is still categorized as low. This condition is caused by relatively low taxpayer compliance, suboptimal turnover reporting, and limited supervision, particularly for digital-based culinary businesses. Therefore, strategies are needed to optimize Restaurant Tax revenue through strengthening supervision, improving digital-based administrative systems, and enhancing taxpayer compliance through continuous socialization and education programs.
Co-Authors Ali Idrus Aprio Gunawan Azmina Zata Ismah Citra Adinda Hartawan Elis Kholisoh Imam Abu Hanifah Intan Puspanita Khoirunnisa Jauharatul Ummah Melisa Anggraini Herdi Puspita Niken Ardiana Listy Refi Pratiwi Reny Agustina Hasugian Selly Anggraeni Haryono Zidnii Ilma Rimbarawa