Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

3.701

P-Index

This Author published in this journals

All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Optimum : Jurnal Ekonomi dan Pembangunan Jurnal Manajemen dan Bisnis Proceeding International Conference on Information Technology and Business International conference on Information Technology and Business (ICITB) Jurnal Manajemen Magister Darmajaya Jurnal Teknologi Informasi dan Bisnis Pengabdian Masyarakat Darmajaya Journal of Economic, Bussines and Accounting (COSTING) Jurnal Bisnis Darmajaya Jurnal Ekonomi dan Manajemen INTEGRITAS : Jurnal Pengabdian Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Reswara: Jurnal Pengabdian Kepada Masyarakat GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Abdi Masyarakat Saburai (JAMS) Jurnal Manajemen Mandiri Saburai (JMMS) Sivitas : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Publika Pengabdian Masyarakat

Rina Milyati Yuniastuti

Institut Maritim Prasetiya Mandiri

Author-ID : 3359762

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 43 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

IMPLEMENTASI PENGAMPUNAN PAJAK (TAX AMNESTY), UNDANG-UNDANG PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP BANDAR LAMPUNG Rasty Yulia; Rina Milyati Yuniastuti; Hesti Widi Astuti
Jurnal Bisnis Darmajaya Vol 6, No 1 (2020): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

The objectives in this study are as follows: The formulation of the problem in this study are as follows: determine the implementation of tax amnesty affecting tax laws in Bandar Lampung KPP, determine the implementation of tax amnesty through tax laws affecting sanctions taxation at the Bandar Lampung KPP, determine taxation laws affect taxation sanctions at Bandar Lampung KPP, determine taxation laws affect individual taxpayer compliance at Bandar Lampung KPP, determine taxation laws through tax sanctions affect individual taxpayer compliance, determining taxation taxation affects the compliance of individual taxpayers, determining implementation (tax amnesty) and tax laws through tax penalties affecting the compliance of individual taxpayers. The methodology in this study is the validity test, reliability test, normality and path analysis. The results of the study are as follows: Structural Equation 1 being as follows: Z = 0.518Y + €, Structural Equation 2 being as follows: Y = -0.034 X1 + 1,947 X2 + € 1, Structural Equation 3 being as follows: Y = 0.143X2 + € 2, Structural Equation 4 being as follows: Z = 0,150Y + € 3, Structural Equation 5 being as follows: Z = 0,986Y + € 4, Structural Equation 6 being as follows: Z = 0,003X1 + 0,986Y + € 5, The structural equation 7 becomes as follows: Z = -0.002X1 + 0.010X2 + 0.982Y + € 6. Keyword - Tax Amnesty, Taxation Law, Tax Sanction, Personal Taxpayer Compliance.

Komparative Pengaruh Dominan Current Ratio dan Debt To Equity Rasio terhadap Return On Assets pada Perusahaan Kosmetik yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016 Rina Milyati Yuniastuti
COSTING : Journal of Economic, Business and Accounting Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

The financial statements are very useful for decision making, throug financial statement information can be predicted what will happen to the company in the future. The purpose of this study is to determine the most dominant influence between current ratio and Debt to Equity ratio to return on Assets on cosmetics companies listed on the Stock Exchange. Long term contribution in research to provide information about the dominant influence between current ratio and debt to equity ratio to return on assets which is useful for the investors. Method used in this research is documentation method, that is research which use data collecting method by looking at report finance. The result of this research is Current ratio has more dominant influence to ROA compared to Debt to Equity ratio to ROA. Keywords: Dominant Influence, Current ratio, Debt to Equity ratio, Return on Assets

THE INFLUENCE OF SERVICE QUALITY ON STUDENTS SATISFACTION AT PRIVATE UNIVERSITIES IN BANDAR LAMPUNG Rina Milyati Yuniastuti; Vitratin -; Novita Sari
Prosiding International conference on Information Technology and Business (ICITB) 2015: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 1
Publisher : Proceeding International Conference on Information Technology and Business

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

The research is aimed at giving contribution to long-termresearches for private universities in Bandar Lampung indeveloping human resources to be empowered eithernationally or internationally by prioritizing the sustainableservice and academic system.It can be reached by using survey method throughquestionnaire to respondents, consisting of a list ofquestions on current problems faced by the researcher andasking respondents for responding the questions. Thismethod is used to know how far the service provided byuniversities in developing their students in BandarLampung.

Pengaruh Dominan Profitabilitas Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Rina Milyati Yuniastuti; John Nasyaroeka
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 6 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i6.1250

Penelitian ini mempunyai tujuan untuk mengetahui faktor pengaruh yang paling dominan terhadap penghindaran pajak pada perusahaan manufaktur. Variabel sebagai indikator penelitian ini adalah Return on Assets dan ukuran perusahaan. Penelitian dilakukan pada 28 perusahaan manufaktur dari tahun 2019 -2021 yang terdaftar di BEI sehingga berjumlah 84 perusahaan.Adapun metode penelitian menggunakan olah data statistik yaitu dengan uji determinan dan regresi linier berganda. Hasil penelitian menunjukkan bahwa pengaruh dominan terhadap penghindaran pajak ada pada ukuran perusahaan. Kata Kunci : Pengaruh Dominan,Return on Assets,Ukuran Perusahaan,Penghindaran Pajak

UPAYA PENINGKATAN PENDAPATAN PEDAGANG KERUPUK DI DESA KUBU PERAHU PADA MASA COVID-19 Yuniwati Yuniwati; Rina Milyati Yuniastuti; Riyadini Riyan Utami; Aderina Harahap
Jurnal Publika Pengabdian Masyarakat Vol 4, No 02 (2022): Jurnal Publika Pengabdian Masyarakat
Publisher : Institut Informatika dan Bisnis Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jppm.v4i02.3277

Community service carried out in the village of Taman Jaya Pekon Kubu Perahu, Balikpapan District, West Lampung Regency. With a population of 720 people. The service is done to cracker traders. The income of cracker traders during the Covid-19 period has decreased in their source of income, this is due to the lack of a marketing system. The results obtained in this service are that the management of natural resources has not been managed in an integrated and maximal manner, MSMEs at cracker traders have been able to manage their own business well, only for marketing it is still traditional in the sense that they have not used social media. The community has implemented health protocols for a long time. pandemic and MSME workers have started to use masks and wash their hands and keep their distance in carrying out their activities. For the people of the Taman Jaya Apekon Kubu Perahu village, in order to increase the sense of concern between the community to make the village more developed, improve facilities and infrastructure for learning in the field of science and technology and be able to manage natural and human resources, it must be managed with integrity so that it can run optimally. and for better village development. Keywords— Income. Technology, Social Media

MENUMBUHKAN MINAT WIRAUSAHA DAN KREATIFITAS SNACK TART PADA REMAJA DI RT 03 LK 1 KELURAHAN SUMUR PUTRI KECAMATAN TELUK BETUNG SELATAN BANDAR LAMPUNG Rina Milyati Yuniastuti; Jhon Nasyaroeka
Jurnal Publika Pengabdian Masyarakat Vol 4, No 02 (2022): Jurnal Publika Pengabdian Masyarakat
Publisher : Institut Informatika dan Bisnis Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jppm.v4i02.3265

ABSTRAKKegiatan pengabdian pada masyarakat dilakukan dengan tujuan untuk menumbuhkan jiwa dan minat wirausaha serta meningkatkan kreatifitas pada remaja. Pengabdian ini dilakukan dengan mengadakan pelatihan dalam membuat snack tart . Snack Tart merupakan bingkisan yang terbuat dari berbagai macam snack yang dibentuk seperti kue tart atau kue ulang tahun. Ini merupakan hasil kreatifitas dari berbagai macam bentuk bingkisan yang kekinian. Pelatihan diberikan kepada para remaja yang berstatus sekolah.Hal ini diharapkan remaja dapat berlatih wirausaha dengan adanya jiwa dan minat dalam kegiatan ini,sehingga akan membuka lapangan kerja lebih luas.Pelatihan dilakukan dengan praktek secara langsung.Dari pelatihan ini para remaja bisa menghasilkan uang,karena para remaja bisa menjualnya atau mencoba berwirausaha.Dan dengan pelatihan ini para remaja akan bisa melakukan kegiatan dengan waktu yang tidak mengganggu kegiatan utama yaitu sekolah. Dengan adanya pelatihan ini maka akan bermanfaat yang sangat besar khususnya bagi remaja ini di RT 03 LK1 kelurahan sumur putri teluk betung selatan di Bandar Lampung.Kata kunci :Jiwa Wirausaha, Minat,Kreatifitas

KREATIVITAS BIRTHDAY SNACK PADA REMAJA PUTRI DI BANDAR LAMPUNG Rina Milyati Yuniastuti; Jhon Nasyaroeka
Jurnal Publika Pengabdian Masyarakat Vol 5, No 1 (2023): Jurnal Publika Pengabdian Masyarakat
Publisher : Institut Informatika dan Bisnis Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jppm.v5i1.3320

This service is carried out with the aim of fostering the creativity of young women at Rt 03 LK 1 Sumur Putri Village, Teluk Betung Selatan District, Bandar Lampung in making birthday snacks. which will be given when someone has a birthday. Mix and match snacks must pay attention to the composition of the shape of the snack. This training is carried out based on a mutually agreed time with the young women. With this training, the young women can make contemporary birthday snacks properly and correctly. And hopefully this training will be useful for young women to be more creative in making various forms of birthday snacksKeywords— creativity, birthday snack, young women

The Dominant Effect of Profitability, Business Risk, Company Size and Leverage on Tax Avoidance with Good Corporate Governance as a Moderator Rina Milyati Yuniastuti
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 1 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.1.2024.22-36

This study aims to prove which variable has the most dominant influence between the variable Profitability with a proxy for Return on Assets, Business Risk, Company Size/UP and Leverage with a debt-to-asset ratio (DAR) to ETR/Tax Avoidance. Corporate governance moderates variable profitability, business risk, firm size, and leverage with tax avoidance. Twenty-eight manufacturing companies were the object of research and listed on the IDX, and for three years, there were 84 companies as samples. The research method is a quantitative method that is analyzed using statistical applications. Meanwhile, based on statistical data, the results obtained on the variable Firm/UP Size have the most dominant influence compared to those studied on tax evasion. Meanwhile, the business risk variable with the most dominant tax avoidance with good corporate governance as a moderator has a role, while the leverage variable with tax avoidance with good corporate governance has no role. This research has implications in the field of financial ratios and taxation, and for further research

WIRAUSAHA DAN KREATIFITAS MEMBUAT SNACKS IN HAND PADA REMAJA DI BANDAR LAMPUNG Rina Milyati Yuniastuti; Jhon Nasyaroeka; Maria Kristiningsih
Jurnal Publika Pengabdian Masyarakat Vol 5, No 2 (2023): Jurnal Publika Pengabdian Masyarakat
Publisher : Institut Informatika dan Bisnis Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jppm.v5i2.3916

This community service is carried out with the aim of creating entrepreneurship for young women in particular and developing and honing youth creativity. The training focuses on making in-hand snacks in the form of a funnel design. The funnel design is a funnel-shaped design covered in transparent plastic and filled with various kinds of snacks. Making this funnel design is simpler and cheaper. Cheap in the sense that if it is realized in entrepreneurship, the price will be affordable if it is bought and sold. The training was attended by young women with the method of providing material and direct practice. Services were given to young women at RT 03 LK 1 Bandar Lampung. The difficulty found in this service is the lack of creative youth in making snack designs in hand and in mixing and matching snacks as fillings. It is hoped that in this service young women will be creative in making designs and a creative spirit has begun to emerge and can already mix and match various forms of snacks.Keywords: Snack in hand, Funnel, Entrepreneurship, Creativity

Penghindaran Pajak : Suatu Kebijakan Atau Suatu Strategi Pada Perusahaan Yuniastuti, Rina Milyati; Nasyaroeka, Jhon
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 4 (2023): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i4.9666

This research focuses on whether a tax avoidance policy or a strategy is carried out in manufacturing companies. The policy variable uses managerial ownership with the Good Corporate Governance factor and for strategy uses business risk/company risk variables. The research was conducted using data from three years 2019-2021 with 84 manufacturing companies. The research method uses quantitative statistical analysis methods. And the sample was taken using purposive sampling method. The results of the study stated that managerial ownership has the most dominant effect compared to business risk/company risk on tax evasion. Company policies with Good Corporate Governance factors are more accurate dominant than the company's business risk strategy for not doing tax evasion.Keywords: Tax Avoidance, Managerial Ownership, Good Corporate Governance, Business risk

Co-Authors Aderina Harahap Ananda, Muhammad Gilang Rizki Ariyanto, Pandu Cahyani Pratisti, Cahyani Eliyana, Rahmi Felida, Elisabeth Mega Harahap, Aderina Hesti Widi Astuti Inonu, Saddam Hussein Ismulyani, Heditia Umi Jhon Nasyaroeka Jhon Nasyaroeka Jhon Nasyaroeka Jhon Nasyaroeka Jhon Nasyaroeka John Nasyaroeka K Harahap, Aderina Lestari, Fransiska Wahyu Maria Kristiningsih Nasyaroeka, Jhon Novita Sari Novita Sari Rasty Yulia Riyadini Riyan Utami Tuti Hairani Vitratin - vitratin, vitratin Wahyuningsih, Yusminar Wijayanti, Yoan Budi Yohanson, A.K. Yuniwati Zahra, Fahmiati

Title

Found 43 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 43 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 43 Documents
Search