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All Journal YUME : Journal of Management JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal Proaksi DHeJA Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Kendali Akuntansi
Putri Awalina
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Humanities Dentistry Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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ANALISIS BESARNYA PAJAK BPHTB DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN KEDIRI (Studi Kasus Pada Bapenda Kabupaten Kediri) Aidha Novita Sari; Fauziyah Fauziyah; Putri Awalina
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 10 No 2 (2022): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v10i2.139

Abstract

This study aims to determine the amount of BPHTB tax and its contribution to local revenue at Bapenda Kediri Regency. This study uses a quantitative descriptive method by analyzing the data obtained through interviews and documentation. Based on the data analysis conducted, the results show that the largest percentage of BPHTB tax realization was in 2018 of 348.73%, while the largest percentage of realization of regional original income in 2018 was 134.86%, and the largest percentage of contribution in 2018 was 25.48%. From these results it is concluded that 2018 is the largest contributor to regional income from the year before and after, due to the large number of land sales or purchases transactions. It is recommended that the Kediri Regency Bapenda carry out BPHTB tax management, this is because BPHTB taxes have great potential in increasing local revenue. Keywords: BPHTB Tax, Contribution, Local Revenue.
Analisis Komparatif Kegiatan Mengajar Dosen Akuntansi Melalui Learning Management System dan Zoom Meeting di Masa Pandemi Covid-19 Imarotus Suaidah; Beby Hilda Agustin; Putri Awalina
YUME : Journal of Management Vol 4, No 3 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i3.1009

Abstract

Abstrak Penelitian ini memiliki tujuan untuk menganalisis perbandingan kegiatan mengajar menggunakan media pembelajaran melalui Learning Management System yang dimiliki oleh perguruan tinggi dengan media pembelajaran melalui Zoom Meeting. Penelitian ini merupakan penelitian kuantitatif komparatif dimana membandingkan 2 media pembelajaran online. Populasi penelitian yaitu seluruh mahasiswa akuntansi Fakultas Ekonomi Universitas Islam Kadiri. Teknik pengambilan sampel menggunakan teknik purposive sampling, dengan kriteria mahasiswa yang proses pembelajaran online menggunakan Learning Management System (LMS) dan Zoom Meeting. Sehingga didapat sampel penelitian yaitu mahasiswa semester 2 program studi akuntansi Fakultas Ekonomi Universitas Islam Kadiri. Instrumen data penelitian yang digunakan adalah kuesioner dengan teknik analisa data penelitian menggunakan uji t independen sample t test.Hasil penelitian menunjukkan nilai signifikansi (2 tailed) = 0,408> 0,05. Karena nilai signifikansi > 0,05 memiliki arti Ho diterima dan Ha ditolak. Hal ini mempunyai arti tidak ada perbedaan kegiatan mengajar dosen akuntansi menggunakan media pembelajaran LMS dan Zoom Meeting. Nilai rata-rata kegiatan mengajar dosen akuntansi menggunakan media pembelajaran LMS sebsar 24, 21, sedangkan nilai rata-rata kegiatan mengajar dosen akuntansi menggunakan media pembelajaran Zoom Meeting sebesar 24,48. Hal ini dikarenakan baik LMS maupun Zoom Meeting memiliki kelebihan dan kekurangan yang bisa saling melengkapi apabila keduanya digabungkan penggunaannya. Kelebihan Zoom Meeting menyediakan ruang kelas online yang seakan-akan menggantikan proses pembelajaran di ruang kelas offline seperti diskusi interaktif antara dosen dengan mahasiswa dapat diterapkan dengan mengembangkan fitur video conference pada LMS yang dibuat perguruan tinggi, sehingga pembelajaran online dapat lebih efektif mencapai tujuan pembelajarannya.  Kata Kunci: Kegiatan mengajar, Learning Management System, Zoom Meeting
Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah ( SAK EMKM ) Dalam Penyusunan Laporan Keuangan Pada Bakpia Gading Banyakan Kab. Kediri Munica Putri Jion Viarma; Akhmad Naruli; Putri Awalina
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 3 No. 1 (2024): April : Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v3i1.2775

Abstract

Micro, small and medium enterprises (MSMEs) usually carry out financial recording and reporting in a simple manner, which is not in accordance with applicable financial reporting standards. This can mislead users of financial reports. The preparation of financial reports using Financial Accounting Standards (SAK) for MSMEs is expected to provide clear guidelines in recording and presenting MSME financial reports. The aim of this research is to find out how SAK EMKM is applied to company financial reports (Case Study of Bakpia Gading Kediri). This research is a quantitative descriptive research on the application of SAK EMKM to financial reports at Bakpia Gading Kediri with a research time limit of 1 month in January 2022. The data source in this research is primary data obtained from the company directly. Data collection techniques are carried out through interviews and documentation. The data analysis technique in this research is quantitative descriptive. The results of the research show that Bakpia Gading in preparing financial reports has not implemented or used financial reporting guidelines that are in accordance with the applicable SAK EMKM, the company only prepared very simple reports.
Pengaruh Profitabilitas dan Pertumbuhan Penjualan terhadap Manajemen Laba dengan Financial Distress sebagai Variabel Mediasi Tsalisa Binti Mudhawamah; Putri Awalina; Fitria Magdalena Suprapto
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i3.1322

Abstract

This study aims to determine the effect of profitability (X1) and sales growth (X2) on earnings management (Y) with financial distress (Z) as a mediating variable. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sampling technique for this study used purposive sampling so that a total of 92 data could be processed. The data analysis technique in this study uses path analysis using SPSS software version 25. The results showed that profitability has a negative effect on earnings management and sales growth has a positive effect on earnings management. Profitability has a positive effect on financial distress, while sales growth has no effect on financial distress. Financial distress has a positive effect on earnings management. The results of the mediating variable test using path analysis show that financial distress is able to mediate the effect of profitability on earnings management, while financial distress is unable to mediate the effect of sales growth on earnings management.
Analisis Perhitungan Dan Perlakuan Akuntansi Bunga Simpanan Guna Menentukan PPH Final Pasal 4 Ayat 2: Studi Kasus Pada Koperasi Mantan Karyawan PT Gudang Garam Tbk. “Sekar” Jatim Septia Mediana; Putri Awalina; Muhammad Alfa Niam
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 1 (2024): Februari : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i1.1701

Abstract

There are Lowest Balance, Average Balance and Daily Balance methods for calculating savings interest. The effect on PPh article 4 (2) if interest up to IDR 240,000 per month is subject to a 0% tax rate, more than IDR 240,000 per month is subject to a 10% tax rate and the effect on accounting calculations for Calculation of Business Results and Balance Sheet. The sampling technique uses the quota sampling method. Researchers determined a sample of 10 members with the criteria that members had voluntary savings of more than IDR 4,000,000. Data was obtained through interviews and documentation. From the research results, the Lowest Balance method produces interest expenses of IDR 2,003,844, Average Balance IDR 2,115,324, Daily Balance IDR 2,171,589. Of the 10 members sampled, the Lowest Balance method produces PPh article 4 (2) IDR 151,121, Average Balance IDR 151,537 and Daily Balance IDR 178,992. With details of the Lowest Balance and Average Balance methods, 6 members are subject to a PPh rate of 4 (2) 0% and 4 members are subject to a PPh rate of 4 (2) 10%. Meanwhile, for the Daily Balance method, 5 members are subject to a 0% PPh 4(2) rate, and the remaining 5 members are subject to a 10% rate. The Lowest Balance Method should be applied because it produces the smallest interest expense seen in 2021 PT Gudang Garam Tbk Former Employee Cooperative. East Java's "Sekar" suffered losses. By applying the Lowest Balance method, the losses incurred will not increase.
The Relationship Between The Role of The Teacher and The Dental and Oral Hygiene Status of Children With Special Needs in SLB Bukesra Ulee Kareng Banda Aceh Keumala, Cut Ratna; Sisca Mardelita; Putri Awalina; Cut Lieddya Rahmita
Journal Dental Health Vol 1 No 2 (2022): Dental Health
Publisher : Jurusan Kesehatan Gigi Poltekkes Kemenkes Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.07 KB) | DOI: 10.30867/dheja.v1i2.132

Abstract

Children with special needs are special characteristics that are different without always showing mental, emotional or physical disabilities. Teachers are the best promoters of educational activities because they are familiar with the methods of educating and motivating school students. Based on the initial examination of the dental and oral hygiene of students at SLB Bukesra Ulee Kareng Banda Aceh, the results obtained were from 10 children examined; it was known that 6 children had moderate criteria with an average of 2.3, and 4 of them had poor criteria with an average of 4.1. This research is analytic with a cross-sectional design. The population in this study were all teachers and students as subjects. Determination of the sample in the study using a saturated sample technique are 20 teachers and 43 students. The research was carried out at the Bukesra Special School Ulee Kareng Banda Aceh on May 24, 2021. The instruments used in this study were questionnaire sheets, diagnostic sets, and OHI-S KSP sheets. The results showed that the teacher's role as a motivator and educator was not good enough to show poor oral and dental hygiene experienced by 8 respondents (61.5%). Statistical test results obtained, p. Value 0.01. Based on the results of the study, it can be concluded that there is a significant relationship between motivators and educators regarding the dental and oral hygiene of children with special needs. It is hoped that the teacher will further improve in motivating students towards a better direction and carry out good education and in accordance with the child's condition, in explaining the maintenance of dental and oral hygiene.
PENERAPAN PERENCANAAN PRODUKSI UNTUK MENINGKATKAN EFISIENSI DAN EFEKTIVITAS PRODUKSI DI ERA NEW NORMAL PADA HOME INDUSTRY AR BAKERY NGANJUK Nur Rahmanti Ratih; Hazzel Mellya Nanda; Putri Awalina
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 4 (2022): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1516.945 KB) | DOI: 10.56910/gemilang.v2i4.140

Abstract

Penelitian ini dilatar belakangi adanya permasalahan di home industry AR Bakery yang sempat tidak berproduksi selama pandemi Covid-19. Adanya kelonggaran aktivitas di era new normal membuat home industry AR Bakery memiliki strategi produksi baru dalam menghadapi lonjakan pembelian konsumen. Adanya permasalahan tersebut, peneliti bertujuan untuk mengetahui penerapan perencanaan produksi dalam meningkatkan efisiensi dan efektivitas produksi di era new normal pada Home industry AR Bakery Nganjuk. Penelitian ini menggunakan metode penelitian dengan pendekatan kuantitatif deskriptif dengan teknik pengumpulan data interview dan dokumenasi data penjualan selama periode 2021 akan dilakukan analisis perhitungan metode agregat dengan menggunakan level strategy, chase strategy dan mix strategy. Berdasarkan hasil analisis dan interpretasi dapat disimpulkan bahwa: metode agregat level strategy memiliki efisiensi tenaga kerja yang tetap, efisiensi biaya sebesar 34.2% efisiensi 0%, dan efektifitas 0,28%; chase strategy hire and layoff memiliki efisiensi biaya 50.2%, efisiensi waktu 0,49% dan efektivitas 0,28%; chase strategy subkontrak memiliki efisiensi tenaga kerja 20%, efisiensi biaya 45.3%,efesiensi waktu 20% dan efektifitas 0,22%; mix strategy overtime memiliki efisiensi biaya 40,2%, efisiensi waktu kurang dari 5.15% dan efektivitas 0,30% dan untuk mix strategy overtime dengan layoff memiliki efisiensi tenaga kerja 20%, efisiensi biaya 51.8%, efisiensi waktu 1.63% dan efektivitas 0.27%. Sehingga home industry AR Bakery dapat menerapkan perencanaan produksi metode agregat overtime dengan menggunakan 5 tenaga kerja dengan efektifitas biaya lebih rendah dan efektifitas produksi cukup.
PENGARUH SISTEM PEMBAYARAN E-MONEY TERHADAP TINGKAT EFEKTIVITAS DAN EFISIENSI PADA TEKNIS OPERASIONAL PEMBAYARAN PT. INDOMARCO PRISTAMA Cabang Kediri Pandu Fitra Ardana; Nur Rahmanti Ratih; Putri Awalina
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.178 KB) | DOI: 10.56910/gemilang.v2i3.211

Abstract

Sistem pembayaran secara elektronik bisa meningkat karena adanya peningkatan teknologi dan pergantian gaya dalam masyarakat. Hingga hari ini pengembangan alat pembayaran tanpa uang tunai mengalami peningkatan signifikan. Demi kepraktisan dalam bertransaksi, sekali tekan selesai dilakukan dengan menggunakan E-money, pada saat membeli barang tidak perlu menggunakan uang cash. Penelitian ini bertujuan melihat pengaruh pembayaran menggunakan E-money terhadap efektifitas serta efisiensi operasional pembayaran pada PT. Indomarco Pristama. Jenis Penelitian, penelitian deskriptif kuantitatif dengan maksud menganalisa, menjelaskan, dan menyimpulkan mengenai pengaruh sistem pembayaran e-money terhadap tingkat efektivitas dan efisiensi pada teknis operasional pembayaran. Teknik pengumpulan data adalah kuesioner pada pelanggan PT. Indomarco Pristama. Persamaan dengan penelitian terdahulu yang relevan adalah penggunaan obyek penelitian uang elektronik. Perbedaan dengan penelitian terdahulu dengan yang dilakukan peneliti adalah tanpa variabel kemudahan, promosi dan fitur layanan. Hasil penelitian memperlihatkan bahwa pembayaran E-money mempengaruhi terhadap efektivitas dan efisiensi operasional pembayaran. Hal tersebut dibuktikan dengan variabel pembayaran E-money memperoleh thitung sebesar 30,747 dengan nilai signifikansi sebesar 0,00, artinya < 0,05. Pada tabel summary diketahui juga bahwasanya pembayaran e-money mempengaruhi efektivitas dan efisiensi operasional pembayaran sebesar 90,5%. Hasil penelitian dibandingkan dengan penelitian terdahulu dengan hasil uang elektronik mempengaruhi efektivitas dan efisiensi pada teknis pembayaran.
Apakah Green Accounting dan Corporate Governance Berperan dalam Meningkatkan Nilai Perusahaan: Bukti dari Indonesia Ananda Dea Putri Nuritami; Putri Awalina; Eni Srihastuti; Beby Hilda Agustin
Jurnal Proaksi Vol. 11 No. 3 (2024): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i3.6260

Abstract

Nilai perusahaan menjadi dasar dalam membangun kepercayaan masyarakat terhadap suatu perusahaan. Hal ini sesuai dengan pengelolaan yang optimal maka akan berdampak pada nilai perusahaan. Penelitian ini dilakukan untuk menyelediki lebih lanjut secara empiris apakah green accounting dan corporate governance dapat mempengaruhi nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesaia tahun 2019-2023. Pemilihan sampel menggunakan metode purposive sampling yang menghasilkan 59 perusahaan yang layak untuk diamati dan diteliti. Penelitian ini merupakan penelitian kuantitatif yang dianalisis menggunakan program spss. Jenis data yang digunakan adalah data sekunder yang berasal dari laporan tahunan perusahaan. Hasil dari penelitian ini yakni green accounting, dewan direksi dan kepemilikan institusional berpengaruh terhadap nilai perusahaan, sedangkan dewan komisaris tidak berpengaruh terhadap nilai perusahaan.
Pengaruh Profitabilitas dan Biaya Hutang terhadap Penghindaran Pajak Perusahaan Sub Sektor Perdagangan Besar yang Terdaftar di BEI Periode 2018–2021 Nur Okta Qomari Kiasati; Putri Awalina; Muhammad Alfa Niam
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2205

Abstract

This study was conducted to determine the effect of profitability and cost of debt on tax avoidance in wholesale trading companies from 2018 to 2021. The population in this study was 53 companies spanning a four-year period. The sample size used in this study was 49 from a population of 212. The sampling technique used was non-random sampling, with criteria being determined for sample selection. Testing was conducted using descriptive statistics, classical assumption tests, outlier tests, and multiple linear regression. The results showed that profitability and cost of debt had a significant positive effect on tax avoidance, accounting for 19.3% of the total, with the remainder coming from other variables. Partially, profitability had a significant negative effect on tax avoidance, meaning that an increase in profitability would decrease tax avoidance. Meanwhile, the cost of debt had an insignificant negative effect on tax avoidance, meaning that the higher the cost of debt, the higher the tax avoidance
Co-Authors Agus Athori Aidha Nofita Sari Aidha Novita Sari Ananda Dea Putri Nuritami Beby Hilda Agustin Cut Lieddya Rahmita FAUZIYAH Fauziyah Fauziyah Fitria Magdalena Suprapto Hazzel Mellya Nanda Imarotus Suaidah Keumala, Cut Ratna Muhammad Alfa Niam Muhammad Ivan Aziz Munica Putri Jion Viarma Naruli, Akhmad Nur Okta Qomari Kiasati Nur Rahmanti Ratih Pandu Fitra Ardana Septia Mediana Sisca Mardelita Srihastuti, Eni Srikalimah, Srikalimah Tsalisa Binti Mudhawamah