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All Journal Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal Jurnal Proaksi Revitalisasi : Jurnal Ilmu Manajemen Jurnal Ekuivalensi JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Otonomi Formosa Journal of Science and Technology (FJST) Neraca Manajemen, Akuntansi, dan Ekonomi Prosiding Simposium Nasional Manajemen dan Bisnis Welfare: Jurnal Pengabdian Masyarakat
Ahmad Yani
Fakultas Ekonomi, Universitas Islam Kadiri
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Faktor-Faktor Yang Mempengaruhi Perilaku Konsumen Terhadap Keputusan Pembelian Di Pasar Pucung Jambean Kras Kediri Pada Masa Pandemi Covid-19 Aprilia Dian Evasari; Ahmad Yani; Erwin Syahputra
REVITALISASI : Jurnal Ilmu Manajemen Vol 11 No 1 (2022): REVITALISASI : Jurnal Ilmu Manajemen
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/revitalisasi.v11i1.2655

Abstract

Indonesia dan dunia tengah dilanda wabah covid-19 yang berdampak pada ketidakstabilan ekonomi yang berpengaruh terhadap berbabgai aspek kehidupan termasuk pasar tradisional. Penelitian ini bertujuan untuk menguji : (1) Perilaku konsumen pada era pandemi covid-19, (2) Faktor perilaku konsumen yang paling dominan saat berbelanja di Pasar Pucung, (3) Faktor perilaku konsumen yang paling dominan dan berpengaruh terhadap Keputusan Pembelian saat berbelanja di Pasar Pucung pada era pandemi covid-19. Jenis penelitian ini menggunakan penelitian deskriptif kualitatif dengan metode pengumpulan data melalui wawancara dengan pedagang dan pembeli di Pasar Pucung Jambean Kras Kediri. Metode pengambilan sampel dalam penelitian ini menggunakan metode accidental random sampling. Hasil penelitian menunjukkan : 1). Terdapat beberapa perubahan perilaku konsumen pada era pandemic covid-19. 2). Faktor yang sangat mempengaruhi perilaku konsumen di era pandemi covid-19 di Pasar Pucung yaitu faktor kebudayaan dan faktor psikologis. 3). faktor perilaku konsumen yang paling berpengaruh terhadap keputusan pembelian saat berbelanja di Pasar Pucung pada era pandemi covid-19 adalah faktor pribadi dan faktor psikologis.
ANALISIS VARIASI PRODUK, KEMASAN DAN MEDIA IKLAN TERHADAP KEPUTUSAN PEMBELIAN KRIPIK “NADASUKA” Aprilia Dian Evasari; Ahmad Yani
REVITALISASI : Jurnal Ilmu Manajemen Vol 10 No 1 (2021): REVITALISASI : Jurnal Ilmu Manajemen
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/revitalisasi.v10i1.1471

Abstract

Dunia sedang mengalami Pandemic covid-19 termasuk Indonesia. Hal ini berdampak pada ketidakstabilan ekonomi dan salah satu yang terdampak adalah UMKM. Penelitian ini bertujuan untuk mengetahui pengaruh variasi produk, kemasan dan media iklan terhadap keputusan pembelian kripik “NADASUKA” di Tulungagung di masa pandemi covid-19. Populasi dalam penelitian ini adalah konsumen kripik “NADASUKA” yang membeli langsung ke produsen. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah accidental sampling. Sampel diambil secara kebetulan dan didapatkan sampel sebanyak 30 responden. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil dalam penelitian ini menunjukkan secara parsial variabel variasi produk, kemasan dan media iklan berpengaruh terhadap keputusan pembelian. Sedangkan secara simultan variabel variasi produk, kemasan dan media iklan berpengaruh terhadap keputusan pembelian.
Ekualisasi Objek PPh Pasal 23 Guna Meningkatkan Kepatuhan Wajib Pajak pada BPR di Kabupaten Kediri Ahmad Yani; Widiana Nandanani
JURNAL EKUIVALENSI Vol. 7 No. 1 (2021): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/ekuivalensi.v7i1.483

Abstract

Pemungutan pajak di Indonesia dengan menggunakan metode self assessment tidak menutup kemungkinan terjadi kesalahan atau perbedaan dalam pelaporan SPT. Kesalahan atau perbedaan ini, salah satunya disebabkan karena ketidakcocokan antara jumlah pajak yang dilaporkan dengan laporan keuangan. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui penerapan ekualisasi atau tingkat keseimbangan objek PPh Pasal 23 dengan laporan keuangan guna meningkatkan kepatuhan wajib pajak. Teknik analisis yang digunakan dalam penelitian ini adalah teknis analisis kuantitatif dengan metode analisis tingkat keseimbangan antara pajak yang dilapor dengan laporan keuangan. Hasil dari penelitian ini adalah untuk mencapai titik keseimbangan antara SPT Masa PPh Pasal 23 dengan laporan keuangan, hal ini menunjukkan ada selisih belum dilaporkannya pajak pada SPT Masa PPh Pasal 23 yaitu pada tahun 2018 jumlah penghasilan bruto sebesar Rp 84.532.211 dan PPh Pasal 23 sebesar Rp 1.690.648, dan selisih pada tahun 2019 jumlah penghasilan bruto sebesar Rp 180.003.882 dan PPh Pasal 23 sebesar Rp 3.600.076. Selisih ini perlu dilakukan pembetulan SPT Masa PPh Pasal 23 dan juga membayar denda administrasi dan denda bunga.
Pelatihan Dan Pendampingan Manajemen Usaha Wisata Edukasi “Kampung Lele” di Kabupaten Kediri Pada Masa Pandemi Covid-19 Ahmad Yani; Aprilia Dian Evasari; Nurali Najibul Zamzami
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol 6 No 1 (2022): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : Dewan Pimpinan Daerah (DPD) Perkumpulan Dosen Indonesia Semesta (DIS) Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v6i1.561

Abstract

The implementation of community service involves the "Kampung Lele" Educational Tour as a partner located in Tales Village, Ngadiluwih District, Kediri Regency. Partners are Micro, Small and Medium Enterprises (MSMEs) that have businesses in the maintenance, processing and educational tours of catfish. During the Covid-19 pandemic, activities at Kampung Lele continued even though there were fewer visitors. Currently Kampung Lele is also running a food delivery order system made from catfish. The problems that occur are the lack of variants of processed products, unattractive packaging, not having structured financial reports and lack of product marketing. The solutions offered are providing education and training related to the management of processed food production made from catfish, packaging design training, providing assistance and training related to making simple financial reports, HR training and appropriate marketing strategies, especially through social media. The methods used are participatory methods, counseling, training and mentoring. The results obtained from the implementation of this community service are that partners get knowledge transfer on making new products, are able to make attractive product packaging and labeling, are able to make simple financial reports, knowledge in HR job training and do online product marketing through social media.
Pengaruh Perubahan Tarif Pajak Penghasilan, Struktur Modal Dan Kebijakan Dividen Terhadap Harga Saham Puji Rahayu; Ahmad Yani
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.516 KB) | DOI: 10.32662/gaj.v4i2.1732

Abstract

The purpose of this study is to analyze the effect of changes in income tax rates according to PP no. 30 of 2020, capital structure and dividend policy on stock prices in manufacturing companies in the Food and Beverage sector listed on the Indonesia Stock Exchange in 2016 –2020. This type of research uses descriptive quantitative. The population in this study were 30 companies. The sampling technique in this study was purposive sampling, so that a sample of 15 data from 3 companies was obtained for 5 years. Methods of data analysis using multiple linear regression analysis with the help of SPSS application. The results of the partial analysis show that the tax rate and dividend policy have no effect on stock prices. While the capital structure has a positive influence on stock prices. However, simultaneously stock prices are affected by changes in income tax rates, capital structure, and dividend policy. Based on the results of the study, it can be concluded that the high and low tax rates are not able to affect stock prices. the higher the capital structure will be followed by an increase in stock prices. While the dividend policy can not affect changes in stock prices.
Analisis Dan Dampak Cash Flow Statement Terhadap Likuiditas Perusahaan PT Kimia Farma Tbk. Ahmad Yani; Riska Putri Susanti
Otonomi Vol 23 No 1 (2023): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v23i1.3550

Abstract

This research is a research conducted by analyzing the Cash Flow Statement on the liquidity of the company PT Kimia Farma Tbk., by using the cash flow ratio of liquidity. The purpose of conducting this research is to analyze and describe cash flow statements on company liquidity at Kimia Farma Tbk. In 2020-2021. The results of this study are: (1) The ratio of operating cash flows in 2020 and 2021 is below 1, indicating that the company is not yet good where the company has not been able to pay its current obligations (2) The capital expenditure ratio in companies in 2020 and 2021 is the result in 2020 the company will experience difficulties in financing its capital expenditures, while in 2021 the company will be able to finance its capital expenditures (3) The total debt ratio of companies from 2020 to 2021 has decreased. This shows that the condition or performance of the company is not good, where the company has a poor ability to pay all its obligations (4) The ratio of Cash Coverage to Current Debt in companies in 2020 and 2021 companies seen at this ratio are in unfavorable conditions, where the company is unable to finance capital expenditures from the company's cash flow on investment. (5) The company's cash to interest coverage ratio in 2020 has yielded more than 1 time, indicating that the company's ability to pay interest on liabilities is good, while in 2021 it has yielded less than 1 time, indicating that the company's ability to pay interest on low liability. (6) The Fund Flow Coverage Ratio for companies in 2020 and 2021 results in the calculation of the ratio being more than 1 time. This shows that the company's profit every year tends to increase and is well proportional to the amount of the company's liabilities.
Pajak Penghasilan Badan Dipengaruhi Oleh Tax Planning Dan Leverage Dengan Manajerial Ownership Sebagai Variabel Moderating Srikalimah Srikalimah; Ahmad Yani; Fiki Chusniatus Sa’adah
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1569

Abstract

The banking sector is a service sector company that is expected by the central government to be able to work stably and also provide good income for the government with the income tax deposited. The existence of tax planning and leverage practices by companies will tend to reduce the income tax that will be paid by the company. This study aims to find out whether the company in carrying out its activities already carries out tax planning and also leverage to reduce the amount of income tax tax.This research is a descriptive study with a quantitative approach with the aim of analyzing, explaining, and concluding regarding the effect of tax planning and leverage on corporate income tax. The data collection technique in this study is in the form of documentation of the financial statements of banking sector companies listed on the IDX 2019-2021. The analysis technique used in this study is in the form of Classical Assumption Test, Multiple Linear Regression Test and Hypothesis Test. The results of this study indicate that tax planning has no partial positive effect on Corporate Income Tax. The leverage variable has a partially significant negative effect on Corporate Income Tax. While the simultaneous effect shows that the leverage and tax planning variables simultaneously influence Corporate Income Tax.
PENGARUH SISTEM PENGENDALIAN INTERNAL LOGISTIC SERVICE QUALITY TERHADAP LOYALITAS KONSUMEN DI ERA SOCIETY 5.0 Luki Catur Ayu; Fauziyah; Ahmad Yani
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 1 No. 1 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/mnmae.v1i1.212

Abstract

Perubahan tingkah laku masyarakat yang mengikuti perkembangan teknologi dan berpusat pada kebutuhan manusia pada saat ini lebih dikenal dengan istilah Society 5.0, dan kebiasaan masyarakat berbelanja secara online melalui e-commerce ini menjadikan sebuah peluang bagi perusahaan jasa ekspedisi dalam mengembangkan sektor bisnisnya dan meningkatkan strategi pelayanan. Untuk dapat mengukur tingkat kepuasan konsumen agar mampu meningkatkan kualitas pelayanan guna menciptakan loyalitas konsumen. Penelitian ini bertujuan untuk mengetahui seberapa jauh Sistem Pengendalian Internal Logistic Service Quality terhadap Loyalitas Konsumen di era society 5.0. Metode penelitian menggunakan pendekatan metode kuantitatif. Penelitian ini menggunakan data primer yang berbentuk kuesioner dengan jumlah 90 sampel dari konsumen yang menggunakan layanan YES di JNE Express Kediri minimal 3x di bulan Januari 2022 sd Juli 2023. Teknik pengolahan data menggunakan SPSS. Dari hasil analisis yang dilakukan, hasil penelitian menunjukkan bahwa Sistem Pengendalian Internal Logistic Service Quality berpengaruh terhadap Loyalitas Konsumen. Hal tersebut dibuktikan dari uji analisis regresi sederhana diperoleh nilai koefisien regresi sebesar 0,433 dan bernilai positif, yang artinya bahwa setiap terjadi peningkatan pada Sistem Pengendalian Internal Logistic Servie Quality (X) maka akan meningkatkan Loyalitas Konsumen (Y), dan dari nilai hasil uji t diketahui nilai sig sebesar 0,000 lebih kecil dari nilai probabilitas 0,1 atau 0,000 < 0,1 dengan nilai positif dan diketahui nilai t hitung lebih besar dari nilai t tabel yaitu sebesar 15,339 > 1,66235. Maka dapat diasumsikan bahwa variabel bebas dapat memberikan pengaruh pada variabel terikat secara parsial dapat diterima.
PENGARUH PERSEDIAAN BARANG JADI DAN HARGA POKOK PRODUKSI TERHADAP LABA USAHA PADA UMKM KERIPIK PISANG KAK ENCIK Mar’atul Chamidah; Ahmad Yani
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 2 No. 4 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v2i4.1037

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh persediaan barang jadi dan harga pokok produksi terhadap laba usaha. Teknis analisis pada penelitian ini dilakukan dengan menggunakan analisis kuantitatif. Data kuantitatif bersumber dari laporan keuangan perusahaan periode bulanan tahun 2021 – 2022. Pengujian dilakukan dengan uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi, regresi linear berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa persediaan barang jadi berpengaruh secara signifikan dengan arah koefisiensi positif terhadap laba usaha, Harga pokok produksi berpengaruh secara signifikan dengan arah koefisiensi negatif terhadap laba usaha, Persediaan barang jadi dan harga pokok produksi secara simultan berpengaruh signifikan terhadap laba usaha.
Analysis of the Role of Social Entrepreneurs Broadcasting Institutions towards Sustainable Smart City through Value Added and Citizen Journalism Ahmad Yani; Aprilia Dian Evasai
Formosa Journal of Science and Technology Vol. 2 No. 12 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v2i12.7143

Abstract

Social entrepreneurship is an institution that not only operates in the social sector, but is also an institution that tries to gain profit from its business. Radio Andika as a broadcasting institution organized these two activities. On the one hand, this institution carries out profit activities, namely from various income obtained through advertisements, on the other hand, this institution also carries out social activities such as Friday Blessings, Friends of the Dhuafa, Caring for Orphans and various other social activities. This research aims to determine the influence of broadcasting institutions' social entrepreneurship on smart city sustainability with value added and citizenship journalism as mediating variables. The research results show that the social entrepreneur variable has no direct effect on the sustainability of smart cities; the value added variable cannot mediate the influence of social entrepreneurship on smart city sustainability; The citizenship journalism variable can mediate the influence of social entrepreneurship on the sustainability of smart cities.
Co-Authors Aprilia Dian Evasai Aprilia Dian Evasari APRILIA DIAN EVASARI Aprilia Dian Evasari Dianawati Eni Srihastuti ERWIN SYAHPUTRA Fauziyah Fiki Chusniatus Sa’adah Luki Catur Ayu Mar’atul Chamidah Nurali Najibul Zamzami Puji Rahayu Rike Selviasari Riska Putri Susanti Srikalimah, Srikalimah Tanaya Adilla Widiana Nandanani