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All Journal Performance Eco-Entrepreneur JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Ganaya: Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Performance : Jurnal Bisnis dan Akuntansi Jurnal Abdiraja Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Multidisiplin Madani (MUDIMA) Jurnal Manajemen Formosa Journal of Applied Sciences (FJAS) Formosa Journal of Sustainable Research (FJSR) Journal MISSY (Management and Business Strategy) Indonesian Journal of Society Development (IJSD) Journal of Accounting and Financial Issue
Isnani Yuli Andini
Fakultas Ekonomi Dan Bisnis Universitas Wiraraja
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Assistance with Financial Aspects and Marketing Strategy at DINDA BUMDes in Sumenep Regency Aprilya Dwi Yandari; Kurniawan Novianto; Isnani Yuli Andini; Endang Widyastuti; Laurentia Maria Husada
Indonesian Journal of Society Development Vol. 2 No. 4 (2023): August, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v2i4.5716

Abstract

The purpose of holding this activity is to provide good and correct direction in terms of financial administration, good marketing, and analyze the potential that exists in the local area so that it becomes additional income for BUMDesa DINDA. The method used is the initial stage of conducting a location survey, then the team conducts pre-research to resolve problems and potential that exists in the object, the third stage provides assistance, training, or outreach regarding existing problems, and the team stage evaluates the results of activities such as bookkeeping reports good and right finance, good form of promotion, concept of evaluating prospects of potential activity with location. This was carried out for almost two months, so that the results of the dedication really helped the local BUMDesa management and were able to implement it properly and correctly according to existing standards or rules
Analysis of Motorized Vehicle Taxpayer Compliance Before and During the Covid-19 Pandemic (Case Study of the East Java Provincial Government UPT Regional Revenue Agency. Sumenep Regional Revenue Management) Fatima Azarha; Isnani Yuli Andini
Formosa Journal of Sustainable Research Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v2i7.5049

Abstract

This researcher aims to analyze the compliance of motor vehicle tax payers before and during the covid-19 pandemic. In this study uses qualitative methods by analyzing data obtained from observations, interviews with key informants and supporting informants related to motor vehicle tax compliance. The data analysis technique used in this research is by using data reduction, data presentation and drawing conclusions. The results of this study indicate that motor vehicle taxpayer compliance is influenced by factors, namely tax knowledge, taxpayer awareness, economy, location, social distancing
ANALISIS PENERAPAN PAJAK ATAS TRANSAKSI E-COMMERCE Muhammad Hamdan; Isnani Yuli Andini
Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Vol 8 No 2 (2022): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol8.iss2.2022.1031

Abstract

This study aims to find out the general description, supporting factors and constraints of the application of taxes on e-commerce transactions in Indonesia. The method of data analysis in this study is to use a descriptive method. So the authors use the method of observation, interviews and documentation in collecting the data manually itself. And the results obtained in this study are that the perpetrators of E-Commerce transactions can also be categorized as tax subjects who have an obligation to pay taxes to the state. And there are several supporting factors in the application of taxes to e-commerce transactions, namely for the tax authorities: Data and information for taxpayers, then for taxpayers: Provision of facilities (infrastructure) for taxpayers in carrying out tax obligations, Expanding business in the field of e-commerce, and sales strategy. Apart from the supporting factors, of course there are also some obstacles experienced by the tax authorities, namely: There are still many e-commerce players who do not have a TIN, and the emergence of non-legal applications. And for taxpayers are: Lack of socialization, Little knowledge about taxes, Lack of awareness about tax developments, Fear of taxes.
BAGI HASIL DAN EVALUASI PERLAKUAN AKUNTANSI PEMBIAYAAN MUDHARABAH PADA BANK SYARIAH MANDIRI KANTOR CABANG PEMBANTU SUMENEP Ita Dwi Agustin; Isnani Yuli Andini; Imam Darul Firmansyah
Journal of Accounting and Financial Issue (JAFIS) Vol 1 No 2 (2020): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v1i2.1263

Abstract

Pembiayaan mudharabah merupakan pembiayaan berdasarkan akad kerja sama antara pemilik dana (shahibul maal) dengan pengelola dana (mudharib) untuk memperoleh keuntungan dengan porsi pembagian hasil usaha yang telah disepakati bersama pada awal akad. Pembagian nisbah dapat dilakukan dengan prinsip Profit Sharing (bagi laba) atau Revenue Sharing (bagi hasil). Pembiayaan mudharabah diatur dalam PSAK Syariah No.105 mengenai akuntansi mudharabah, yang mengatur bagaimana perlakuan terhadap pengakuan, pengukuran, penyajian, dan pengungkapan. Objek penelitian ini pada Bank Syariah Mandiri Kantor Cabang Pembantu Sumenep. Jenis penelitian yang digunakan adalah jenis penelitian deskriptif komparatif. Hasil penelitian menunjukkan bahwa perhitungan bagi hasil pada Bank Syariah Mandiri Kantor Cabang Pembantu Sumenep belum sesuai dengan PSAK No.105, karena Bank Syariah Mandiri Kantor Cabang Pembantu Sumenep menggunakan proyeksi keuntungan, yang mana memudahkan bank dalam memperkirakan seberapa mampunya pihak LKS dalam mengembalikan sejumlah dana yang bank berikan. Sedangkan untuk perlakuan akuntansi pembiayaan mudharabah pada Bank Syariah Mandiri Kantor Cabang Pembantu Sumenep sudah sesuai dengan PSAK No.105.
The Influence of Company Characteristics and Political Connections on Tax Avoidance in Manufacturing Companies Listed on the IDX in 2018-2021 Jefry Prabowo; Isnani Yuli Andini
Formosa Journal of Sustainable Research Vol. 2 No. 11 (2023): November, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v2i11.6565

Abstract

This study aims to explore the relationship between political ties, profitability, and leverage. tax evasion.Using a purposive sampling technique, this study was conducted between 2018 and 2021 on manufacturing companies listed on the Indonesia Stock Exchange., obtaining 67 companies as research samples. Using EViews version 12, panel data regression was the testing method employed in this investigation.The study's findings suggest that tax evasion is influenced by political ties, profitability, and leverage all at the same time. In part, the profitability variable has a negative effect on tax avoidance (tax avoidance), the leverage variable has a positive effect on tax avoidance (tax avoidance) and the political connection variable has no effect on tax avoidance (tax avoidance)
PENGUNGKAPAN PERTANGGUNGJAWABAN KEUANGAN PARTAI POLITIK Andini, Isnani Yuli; Arfiyanto, Dedy; AR, M. Munir Syam
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 1 (2020): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v10i1.972

Abstract

Political parties are required to make improvements in building transparency and accountability. Developing political ethics in financial management that stands on the values ​​of accountability and transparency. The purpose of this study is to determine the party's financial governance including disclosure of financial accountability. Research results obtained regarding the accountability and financial transparency of the Gerindra party began to apply according to standards. Gerindra party financial management has also begun to be accessed by all parties through the party's official website, so that in 2014 the Gerindra party was named the Public Information Category for Political Parties by the Central Information Commission (KIP) as well as the results of the Indonesia Survey Center (ISC) survey which states that Gerindra is a party which is perceived as clean of corruption cases. With this title the Gerindra Party became the political party that won the third most national votes in the 2019 general election.
RELAKSASI PAJAK : DAMPAK NEGATIF VIRUS CORONA PADA SEKTOR EKONOMI Andini, Isnani Yuli; Arfiyanto, Dedy
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 1 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v12i1.1941

Abstract

Covid-19 or what we are more familiar with as the corona virus whose spread is increasingly global has an impact on the economic sector. World economic growth is projected to contract further. For this reason, the government pays attention to issues that require special policies. These issues are, among others, related to the availability of food stocks and supplies that will affect food price stability; restrictions on travel and worker mobility affecting the tourism and transport sectors; production, distribution, and supply chain disruptions that affect the performance of the manufacturing sector and its derivatives. In Sumenep Regency, which is a Regency in the East End of the island of Madura, which is also affected by the Covid-19 Virus
Analysis of Perception and Impact of Letter of Reprimand and Letter of Force on Tax Revenue (Case Study of Pamekasan Primary Tax Office) Erfani, Novelia Intan; Andini, Isnani Yuli
Formosa Journal of Applied Sciences Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i12.12205

Abstract

This study aims to determine how the perception and impact of warning and forced letters on tax revenue at the Pamekasan Primary Tax Service Office (KPP). This research uses qualitative research methods using case studies. Data collection techniques through observation, interviews and documentation. The research shows that Billing with a warning letter and a forced letter at KPP Pratama Pamekasan both have the aim of disbursing tax arrears, the difference is that a warning letter is an ordinary warning letter while a forced letter is a letter that has a legal basis and can be said to have legal force above the warning letter. If the taxpayer is still unable to pay his tax debt after the issuance of a forced letter, there will be follow-up from tax officials such as confiscation, auction, prevention and confiscation. The impact of the issuance of warning letters and forced letters can disburse tax arrears which will then increase tax revenue at KPP Pratama Pamekasan.
Optimization of E-Bupot Use in Increasing the Effectiveness and Efficiency of Tax Deduction/ Collection by Village Government X, Sumenep Regency Yandari, Aprilya Dwi; Moh.Faisol; Isnani Yuli Andini; Kwartatmono, Djoko Nestri
Indonesian Journal of Society Development Vol. 3 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v3i6.13230

Abstract

With such rapid development, all economic activities must begin to adapt to all existing changes. Our country's taxation system, which was originally carried out manually, has now been implemented with digitalization, one of which is E-Bupot. The problem currently faced is the lack of understanding in the process of using E-Bupot. In addition, local village officials also lack understanding regarding the taxation system and procedures. The Community Service Team aims to provide direction for socialization and assistance so that later partners will be able to use E-Bupot Unification to increase the effectiveness and efficiency of tax collection and deductions. This activity uses methods including the team conducting surveys, pre-research, socialization and assistance for E-Bupot Unification. This activity by the Community Service Team has a very positive impact on users where they are able to archive data where the archive is very much needed in order to be able to account for the existing data to the manager or the next party. The sustainability of this service is also expected that the local village office can use the taxation system properly
Preparation of the Isak 35 Financial Report at the Muhammadiyah Orphanage Foundation, Sumenep Regency Yandari, Aprilya Dwi; Faisol, Moh.; Andini, Isnani Yuli
Indonesian Journal of Society Development Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v3i2.9591

Abstract

ISAK 35 establishes a basic character for non-profit entities, namely that their resources come from contributors who do not want results, rewards or business profits. However, Indonesian non-profit organizations currently prefer to focus on program quality rather than the importance of financial management systems. One of the problems often faced by non-profit organizations, especially the Muhammadiyah Orphanage, is a lack of understanding of an effective bookkeeping process. Additionally, nonprofit organizations report their finances less frequently. To ensure that partners' financial reports comply with applicable accounting standards, namely ISAK 35, the service team aims to provide direction for socialization, training and mentoring. Based on these problems, this service has provided a good output where foundations can start implementing financial reporting based on ISAK 35. Apart from that, this service also has a very positive impact on donors where they are able to see financial reports in a transparent and accountable manner. . However, it is also hoped that the continuation of this service will be able to use the accounting system well
Co-Authors Ade Fariska Aprilya Dwi Yandari Astri Furqani Bariroh, Nur Dedy Arfiyanto Dessy Novita Laras Asih Dina Kurniawati Djoko Nestri Kwartatmono Endang Widyastuti Erfani, Novelia Intan Fatima Azarha Imam Darul Firmansyah Isdiantoni , Ita Dwi Agustin Jefry Prabowo Kurniawan Novianto Laurentia Maria Husada M. Munir Syam AR Moh. Faisol Moh.Faisol Muhammad Hamdan Nurdody Zakki Rusnani Rusnani Syahril Syahril Tri Ega Nurillah Yandari, Aprilya Dwi