Article Per Year (5 Year)
p-Index From 2021 - 2026
1.259
P-Index
This Author published in this journals
All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis JAT (Journal of Accounting and Tax)
Eni Widhajati
Universitas Tulungagung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
ANALYSIS OF INCOME TAX REPORTING ARTICLE 21 IN PT PANDA INDONESIA IBE TULUNGAGUNG Eni Widhajati
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 9 No 01 (2022): April 2022
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v9i01.6441

Abstract

Based on the law, tax is a people's contribution to the state treasury so that it can be forced, with no contra achievements or direct remuneration. Collection of taxes based on legal norms to cover the costs of producing collective goods and services with the aim of achieving the general welfare This study aims to analyze the calculation, deposit, and reporting of employee salaries at PT PANDA INDONESIA IBE whether the calculations are in accordance with applicable regulations. The method used in this research is descriptive qualitative, namely by analyzing the occurrence of miscalculation of taxes on employee salaries, as well as the treatment of status that affects the calculation of Article 21 Income Tax imposed on employees of PT PANDA INDONESIA. This study uses a qualitative descriptive method and design. In collecting data for this research through interview, observation, library research and documentation. The data analysis technique is done by grouping the data using the Triangulation Method which is done by comparing information or data in different ways. The results of the study can be concluded that in calculating and withholding the amount of income tax article 21 of 2018 and 2019 PT Panda Indonesia IBE has not been in accordance with the tax provisions applicable in that year in terms of the application of nontaxable income. This is because the company does not include overtime allowance of Rp. 143,000 in 2018 and Rp. 150,000 in 2019. Calculation and deduction of the amount of income tax article 21 of 2018 PT Panda Indonesia IBE in accordance with the tax provisions in force for that year. Because the company is already open, it means that all income from the President Director is included in the calculation of Article 21 Income Tax. In depositing and reporting the Article 21 Income Tax Return for 2018 – 2020 PT Panda Indonesia IBE has fulfilled its obligations properly and on time. In calculating PPh Article 21, it is advisable for the leadership of PT PANDA INDONESIA IBE to issue details of the calculation of PPh Article 21 to make it easier for each employee to know the detailed calculation of PPh Article 21. Keywords: tax, calculation, deposit and reporting of PPh Article 21
SISTEM AKUNTANSI PENERIMAAN DANA WAKAF TUNAI PADA LEMBAGA AMIL ZAKAT YATIM MANDIRI TULUNGAGUNG Eni Widhajati; Marlena Marlena; Nurul Kamaliya
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 15 No 1 (2022): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.15 No.1 Maret 2022
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v15i1.337

Abstract

This research is based on the observations of researchers, that the accounting system is important in reporting in order to build public trust and satisfaction with funds managed by amil zakat institutions. In addition, information from an accounting system plays an important role in the company's internal and external control. The purpose of this study was to find out how the accounting system for receiving cash waqf funds and the effectiveness of the accounting system at the Amil Zakat Yatim Mandiri Tulungagung. This study uses a qualitative research approach. What is considered as the independent variable is the acceptance accounting system, while what is considered as the dependent variable is the acceptance of waqf funds. This study uses secondary data and primary data which is processed by datancollection methods through observation, interviews, and documentation. The analysisttechnique is carried out by data reduction, data display, and conclusions or verification. The results of this study indicate that the accounting system for receiving cash waqf funds has not been effective in providing individual information to donors who have contributed to Yatim Mandiri programs, it is necessary to improve the system that can provide information to donors via sms or email. There is a double job at the reception which is still empty, so it is necessary to add employees who run the admissions system.
How the Quality of Plut Services and Assistance Can Increase MSME Sales in Tulungagung Henny Rakhmawati; Eni Widhajati; Nurani Nurani; Risma Ananda Nur Maulida
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 11 No 1 (2024): April 2024
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v11i1.10739

Abstract

This study aims to determine the effect of PLUT service quality and assistance on increasing MSME sales in Tulungagung. This research uses a mix method research type (mixed method) quantitative and qualitative. The test results prove that the results of data analysis 1) Service Quality Variable (X1) has no effect on Sales Increase (Y). Evidenced by the results of the t test which obtained a tcount of 2.649 > ttable of 2.05183 with a significance value smaller than the probability value of 0.015 <0.05 so it can be concluded that service quality has no effect on increasing sales. 2) There is a positive influence on the mentoring variable (X1) on increasing sales (Y). Evidenced by the results of the t test which obtained a tcount value of 1.877 > ttable 1.703 so it can be concluded that Mentoring has an effect on increasing MSME sales in Tulungagung. 3) Quality of Service and Assistance together have no effect on Sales Increase as evidenced by the results of the fcount test 2.146 > ftable 3.35 and a significance value of 0.136.
Management Examination of Production Functions to Increase Productivity Henny Rakhmawati; Eni Widhajati; Nurani Nurani; Nevi Costari
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 11 No 1 (2024): April 2024
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v11i1.10740

Abstract

This research aims to determine whether the implementation of the production function at the Bu Bandiyah tofu factory is in accordance with predetermined procedures, and to identify problems and improvements that can be used. The method used in this research is qualitative method. This research was conducted at the Bu Bandiyah Tofu Factory which is located in Talunkulon Village, Bandung District, Tulungagung Regency. The data sources in this research use primary and secondary data. Data collection uses observation techniques and interview techniques. Analysis of the data used in this research is by comparing the data obtained and the applicable theory. This research uses the stages of a management audit, namely preliminary audit, review of management testing and control, detailed audit, reporting. The results of the research are that the production planning process implemented at the Bu Bandiyah Tofu Factory is effective because it has been implemented according to established procedures, but because the company is still classified as a home-based business, it cannot predict production needs with certainty and production implementation is not optimal.
ANALISIS PENERIMAAN RETRIBUSI DAERAH DAN KONTRIBUSINYA PADA PENDAPATAN ASLI DAERAH KABUPATEN TULUNGAGUNG Eni Widhajati; Wenni Wahyuandari; Evita Ega Ramadani
JAT : Journal Of Accounting and Tax Vol. 1 No. 1 (2022)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v1i1.596

Abstract

AbstractThis research was conducted to find out how the acceptance of regional levies collectedby the Tulungagung Department of Transportation and its contribution to theTulungagung Regional Original Revenue. The type of research used is descriptivequantitative research. Data collection methods used are interviews, documentation andliterature review. During 2019 to 2021, the effectiveness of receiving parking fees onpublic roads and testing fees for motorized vehicles has been very effective. Slightlydifferent from the route permit retribution in 2019 it can only be said to be effective, butin 2020 and 2021 it has been classified as very effective. The contribution of publicroadside parking fees, motor vehicle testing fees and route permit fees during 2019 to2021 is very less contributing to the Tulungagung Regional Original Revenue. Thetrend in the realization of the acceptance of Parking Retribution on the Edge of PublicRoads in the first semester of 2022 is Rp4,384,508,800, the Motor Vehicle Testing levyis Rp1,701,061,000 and route permits are Rp210,133. The trend may be higher or lowerin reality. This is due to changes in levy rates, socio-economic conditions and so on. AbstrakPenelitian ini dilakukan untuk mengetahui bagaimana penerimaan retribusidaerah yang dipungut oleh Dinas Perhubungan Tulungagung danKontribusinya pada Pendapatan Asli Daerah Tulungagung. Jenis penelitianyaitu penelitian deskriptif kuantitatif. Metode pengumpulan data yang denganwawancara, dokumentasi dan tinjauan pustaka. Selama tahun 2019 sampai2021 efektivitas penerimaan retribusi parkir di tepi jalan umum dan retribusipengujian kendaraan bermotor sudah sangat efektif. Berbeda dengan retribusiizin trayek pada tahun 2019 hanya bisa dikatakan efektif, akan tetapi padatahun 2020 dan 2021 sudah tergolong sangat efektif. Kontribusi retribusi parkirditepi jalan umum, retribusi pengujian kendaraan bermotor dan retribusi izintrayek selama tahun 2019 sampai 2021 sangat kurang berkontribusi terhadapPendapatan Asli Daerah Tulungagung. Trend realisasi penerimaan RetribusiParkir di Tepi Jalan Umum pada 2022 semester pertama sejumlahRp4.384.508.800, retribusi Pengujian Kendaraan Bermotor sebesarRp1.701.061.000 dan Izin trayek sebesar Rp210.133. Trend tersebut mungkinbisa lebih tinggi ataupun rendah pada kenyataannya. Hal tersebut dikarenakanperubahan tarif retribusi, kondisi sosial ekonomi dan sebagainya.
LAPORAN KEUANGAN SEBAGAI SARANA PENILAIAN KEBERHASILAN PENGELOLAAN USAHA KOPERASI TANI Eni Widhajati; Eko Susilo
JAT : Journal Of Accounting and Tax Vol. 2 No. 1 (2023)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v2i1.783

Abstract

Tujuan dilakukan penelitian ini adalah untuk mengetahui tingkat keberhasilan manajemen dalam mengelola Koperasi dinilai dari hasil analisis laporan keuangan. Penelitian ini menggunakan analisis analisis rasio rentabilitas, likuiditas, solvabilitas dan analisis efektivitas selama 2020–2022. Metode yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Dari hasil analisis Rasio Rentabilitas berhasil dalam pengelolan usahanya. Rasio Likuiditas menunjukkan dalam periode berhasil dalam pengelolaan usahanya. Rasio solvabilitas kurang berhasil dalam pengelolaan usahanya. Analisis Efektivitas pendapatan dan laba/SHU berhasil dalam pengelolaan usahanya.
OPTIMIZING PRICING STRATEGIES: THE ROLE OF FULL COSTING IN ACCURATE PRODUCTION COST ANALYSIS Eni Widhajati; Henny Rakhmawati; Yulisa Nika Audina
JAT : Journal Of Accounting and Tax Vol. 3 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v3i2.1345

Abstract

This study explores the implementation of full costing as a method to enhance the accuracy of production cost calculations and its implications for pricing strategies in small and medium enterprises (SMEs). Using a case study of Kerupuk Rambak Pak Djarwo, the research compares traditional costing practices with the full costing method. Data were collected through interviews, observations, and documentation, focusing on production cost data from 2023. The findings reveal a significant difference in production costs between the two methods, with full costing providing a more comprehensive accounting of overhead costs such as managerial salaries and utilities. This approach ensures more accurate pricing, aligning with true production costs, which is critical for competitiveness and profitability. However, the study identifies challenges in adopting full costing, including resource constraints and a lack of expertise. The research emphasizes the need for capacity-building initiatives and technological integration to facilitate the transition. The findings offer actionable insights for SMEs and policymakers to enhance financial management practices and foster long-term sustainability in competitive markets.
Co-Authors Eko Susilo Evita Ega Ramadani Henny Rakhmawati Henny Rakhmawati Marlena Nevi Costari Nurani Nurani Nurul Kamaliya Risma Ananda Nur Maulida Wenni Wahyuandari Yulisa Nika Audina