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All Journal Jurnal Akuntansi Indonesia Jati: Jurnal Akuntansi Terapan Indonesia JMM (Jurnal Masyarakat Mandiri) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Sebatik Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik EKUITAS (Jurnal Ekonomi dan Keuangan) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Abdimas Mandiri SOLUSI Jurnal Ekuilnomi DEDIKASI PKM Jurnal Studi Ekonomi dan Bisnis Islam (SEBI) Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Indonesian Accounting Literacy Journal Mount Hope Global Economic Journal JAS (Jurnal Akuntansi Syariah)
Eliza Noviriani
Politeknik Negeri Sambas
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Exploration of Netizen Perspectives on the Implementation of the Core Tax Administration System: (A Netnographic Study) Aldo; Noviriani, Eliza; Roshani
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2634

Abstract

The Directorate General of Taxes continues to carry out intensification and extensification in optimizing tax revenues. One of the intensification efforts applied by the Directorate General of Taxes in increasing tax revenues is through the implementation of the core tax administration system (CTAS) in optimizing the taxation system. In the current era of technological development, it has become a way for modern society to express opinions and convey their opinions on public policy issues, such as the coretax issue which has become a hot topic and even a trending topic in Indonesia. This study aims to identify and analyze netizen perceptions regarding the implementation of the core tax administration system in Indonesia. This study uses a qualitative approach with the netnography method. Data were collected through observation, interview, and documentation techniques on various digital platforms such as TikTok, Twitter, Instagram, and Facebook, by utilizing popular hashtags such as #coretax. Data analysis was carried out systematically using a qualitative analysis approach assisted by NVivo 15 software. The results of the study show that netizen perceptions of the implementation of the core tax administration system consist of pros and cons. Some netizens welcomed the digitalization steps as part of the modernization of tax administration, but not a few expressed concerns regarding the complexity of the system, increased workload, and the psychological impact experienced by tax officials. Therefore, the Directorate General of Taxes must evaluate the implementation of the coretax system to strengthen support for digital transformation in the taxation sector.
Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Penentuan Harga Jual Bakso Zurmansyah, Ee; Noviriani, Eliza; Azmiranti, Azmiranti
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.6592

Abstract

Micro, small, and medium enterprises often determine selling prices based on estimates or by following competitors' prices without considering all production costs. Therefore, the purpose of this study is to further investigate production costs at Kantin Maya so that researchers can provide suggestions and input. This is a quantitative study that uses descriptive methods to explain production cost calculations. This study uses the full costing method to determine selling prices based on field data. The cost-plus pricing method will be used to determine selling prices. Primary data from interviews and secondary data from daily expense records are used. The analysis results show that the full costing method yields higher production cost calculations compared to Kantin Maya. Additionally, Kantin Maya is advised to include all costs in production cost calculations and use the cost-plus pricing method with a full costing approach when determining selling prices, as the cost-plus pricing method is more advantageous than Kantin Maya's current approach. This is because the cost-plus pricing method with a full costing approach has proven to be more effective and profitable.
Kajian Kebermanfaatan PNM Mekaar Dalam Membantu Meningkatkan UMKM Bagi Pelaku Usaha Wanita Rana Nabila Ulya; Eliza Noviriani; Roshani Roshani
Solusi Vol. 23 No. 3 (2025): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v23i3.12091

Abstract

Penelitian ini bertujuan untuk mengetahui perilaku pelaku usaha wanita dalam meningkatkan UMKM melalui PNM Mekaar di Kabupaten Pemangkat. Jenis penelitian yang digunakan yaitu kualitatif dengan pendekatan fenomenologi. Data dalam penelitian terdiri dari data primer dan data sekunder. Teknik pengumpulan data yang digunakan berupa wawancara, observasi dan dokumentasi. Penelitian ini menunjukkan bahwa PNM Mekaar Cabang Selakau berperan penting dalam pengembangan dan peningkatan usaha, khususnya diwilayah Pemangkat.
Co-Authors Aldo Anniza Dwi Febrianty Azmiranti, Azmiranti Della Amelina Delyanet Ee Zurmansyah EeZurmansyah Eko Febri Lusiono Lailatul Mukaramah Lailatul Mukaromah Mukaromah, Lailatul Munandar Munandar Munandar Narti Prihartini, Narti Prayokta, Septiyola Rana Nabila Ulya Roshani Roshani Roshani Roshani, Roshani Soraya Soraya Sri Mulyati Tri Wahyuni U Ari Alrizwan Unti Ludigdo Zaki Baridwan Zulham Al Farizi Zurmansyah, Ee