Article Per Year (5 Year)
p-Index From 2021 - 2026
1.203
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Keuangan Publik J-MACC : Journal of Management and Accounting COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Journal of Innovation Research and Knowledge
Revi Arfamaini
Faculty Of Economics, Widya Kartika University, Surabaya, East Java, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Pengaruh Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pengendara Motor dan Mobil di Era Pandemi Vedelia Brenda Harianto Vedelia; Revi Arfamaini revi
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 3 (2022): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i3.222

Abstract

Along with the spread of Covid-19 throughout the world, all aspects of life that we are used to living, are forced to undergo changes. Therefore, the government includes the taxation sector, if it is drawn from the perspective of tax compliance itself. One of the taxes that is the biggest contributor to local tax revenues is the Motor Vehicle Tax. Motor vehicle tax is one of the tax revenues that affects the high regional income. The purpose of the study was to empirically examine the effect of taxpayer awareness, tax service quality, income level, tax knowledge, and tax sanctions on taxpayer compliance with motorbikes and cars in the pandemic era at the South Surabaya Samsat. Quantitative and explanative research methods, using non-propability sampling with accidental sampling classification to test whether taxpayer awareness, tax service quality, income level, tax knowledge, and tax sanctions on taxpayer compliance with motorbikes and cars in the pandemic era at the South Surabaya Samsat, and to test whether the predetermined hypothesis is accepted or rejected. Collecting data using a questionnaire with a sample of 100 taxpayers. Data analysis was performed with multiple linear regression. The results showed that the variables of taxpayer awareness, tax service quality, income level, tax knowledge did not have a significant but positive effect, while the tax sanctions variable had a significant and positive effect on paying motorbike and car taxes in South Surabaya Samsat
Evaluasi Penerapan Sistem Pengendalian Internal atas Penjualan Kredit pada PT. Tri Tehnik Perkasa Maria Grace Lusiana; Revi Arfamaini
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 1 (2022)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v6i1.1553

Abstract

In a trading company, one way to deal with competition and increase company revenues is through credit sales. The internal control system will help management increase the effectiveness and efficiency of the company in avoiding the risks posed by credit sales, such as overdue receivables or uncollectible receivables. PT. Tri Tehnik Perkasa is one of the bearing distributors in Surabaya. The purpose of this research is to evaluate the implementation of an internal control system for credit sales at Tri Tehnik Perkasa. This research will be evaluated based on the theory of COSO consisting of five components including control environment, risk assessment, control activities, information and communication, and monitoring. This research was conducted with a qualitative descriptive method, where the researcher described the data by describing the natural conditions that occur in the company. The type of data used is qualitative data obtained from interviews, observation, and documentation techniques. The data source used is primary data. The results showed that PT. Tri Tehnik Perkasa still has not implemented an adequate internal control system. The results can be used to improve the company’s internal control so that in the future there will be no deviations. Keywords: Internal Control System, Credit Sales, System Evaluation, Account Receivables Management
EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT GUNA MENINGKATKAN PENGENDALIAN INTERNAL PADA PT HARAPAN CELLULAR MAKMUR Revi Arfamaini; Lensky Danesha Soetanta; Debby Anggelina Sulistiowati
Journal of Innovation Research and Knowledge Vol. 2 No. 8: Januari 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v2i8.4533

Abstract

Teknologi yang semakin dibutuhkan masyarakat Indonesia menyebabkan para pengusaha bidang IT semangat untuk menjual produknya, salah satunya produk Smartphone yang terdapat berbagai macam jenis merk dan keunggulan yang dimiliki oleh masing-masing produk. Biasanya, perusahaan melakukan penjualan tunai dan penjualan kredit. Masalah yang sering muncul yaitu karyawan perusahaan tidak memanfaatkan teknologi secara maksimal dalam menyelesaikan pekerjaan sehingga teknologi tidak dapat memberikan manfaat. Hal ini juga dialami oleh PT. Harapan Cellular Makmur atau disingkat dengan nama “Hacom”. Pemilik PT. Harapan Cellular Makmur (Hacom) menginformasikan bahwa kurangnya pemanfaatan sofware sistem informasi akuntansi yang ada pada saat ini, sehingga setiap transaksi kredit yang terjadi tidak tercatat dengan tepat. Hal ini membuat perusahaan mengalami kendala seperti tidak tercatatnya pembayaran atas transaksi kredit yang ada serta data transaksi yang terjadi menjadi kurang aman karena pencatatan yang di lakukan secara manual. Metode penelitian ini menggunakan pendekatan kualitatif yang dilakukan dengan mengumpulkan data dan informasi melalui observasi, wawancara dan dokumentasi). Data yang digunakan yaitu data primer yang diperoleh secara langsung dari perusahaan. Data primer tersebut berupa data job description dan dokumen yang terkait penjualan kredit. Hasil dari penelitian ini berupa evaluasi sistem informasi akuntansi penjualan kredit guna meningkatkan pengendalian intern dalam bentuk flowchart, selain itu perlu adanya suatu sistem yang mengelolah data pengguna,barang dan pelanggan agar mudah diakses dengan cara cepat, perlu adanya suatu sistem yang membuat laporan dengan mudah, cepat dan akurat ( yang bisa juga memakai sistem software accurate) dan menggunakan database management system aplikasi yang digunakan dalam penyimpanan ,mengelolah dan menampilkan data tanpa perlu membuka folder satu persatu untuk mencari suatu data. Sehingga tidak perlu lagi untuk menggunakan pencatatan manual yang membuat lama dan mengurangi adanya tidak telitian suatu data.
EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMBELIAN KREDIT GUNA MENINGKATKAN KETEPATAN ATAS SUPPLY CHAIN PADA PT. WELCO: Indonesia Bella Juliany Putri Mulyono; Revi Arfamaini
Journal of Innovation Research and Knowledge Vol. 3 No. 5: Oktober 2023
Publisher : Bajang Institute

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

Abstract

In the current post-pandemic era, companies in Indonesia are setting strategies to achieve profits by carrying out various product innovations and selling the highest quality products in order to expand the target market, especially for manufacturing industry companies. The manufacturing industry is one of the largest industries in Indonesia and is the main driving force for national economic growth. Manufacturing companies obtain raw materials by conducting purchasing activities. In order to achieve this goal, an internal control system is needed for credit purchasing activities so that operations and supply chains in manufacturing companies run effectively and efficiently. PT. WELCO is a manufacturing company located in Surabaya and engaged in the Food and Beverages sector. This study evaluates the application of internal control based on COSO theory related to five components namely, control environment, risk assessment, control activities, information and communication, and supervision. Descriptive qualitative methodology is the research technique used. Utilizing observation, interview, documentation, and triangulation techniques, the type of data used is qualitative data. Primary data is the data's source. The results of this research show that the internal control system of PT. WELCO is still inadequate due to the absence of SOP, unclear separation of duties and responsibilities, unclear organizational structure, lack of risk assessment of supply chain and debt repayment, incomplete supporting documents for credit purchasing activities, and lack of data disclosure regarding terms payments and lead times from suppliers to inter-divisions related to credit purchasing activities.
PENGARUH LEVERAGE DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA INDUSTRI KESEHATAN DI BEI PERIODE 2019 – 2023 Daniel Daniel; Revi Arfamaini
J-MACC Vol 8 No 1 (2025): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v8i1.9442

Abstract

This research was conducted with the aim of knowing the effect of leverage as measured by the Debt to Asset Ratio (DAR), and dividend policy as measured by the Debt to Equity ratio (DER), Dividend Yield, Dividend Payout Ratio and Dividend per Share on the measured company value. with the Price Earning Ratio (PER) in the health industry listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. This type of research is quantitative with secondary data through health industry financial reports listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The population in this study was 33 companies. The sampling technique used purposive sampling to obtain 11 companies. The statistical tests used are descriptive statistics, classical assumption tests, coefficient of determination, multiple regression analysis and partial t test with results: 1) Hypothesis test results show that DAR (Leverage) has no effect on PER (Company Value). 2) DER (Leverage) has no effect on PER (Company Value). 3) Dividend Yield (Dividend Policy) has no effect on PER (Company Value). 4) Dividend Payout Ratio (DPR) (Dividend Policy) has an effect on PER (Company Value). 5) Dividend per Share (DPS) (Dividend Policy) has an effect on PER (Company Value).
Co-Authors Bella Juliany Putri Mulyono Daniel Daniel Debby Anggelina Sulistiowati Lensky Danesha Soetanta Lensky Danesha Soetanta Maria Grace Lusiana Vedelia Brenda Harianto Vedelia