Article Per Year (5 Year)
p-Index From 2020 - 2025
2.177
P-Index
This Author published in this journals
All Journal YUME : Journal of Management JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI JCA (Jurnal Cendekia Akuntansi) DHeJA Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Publikasi Ilmu Manajemen Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Ekonomi, Akuntansi dan Perpajakan
Putri Awalina
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
ANALISIS PENERAPAN PSAK NO.109 TENTANG ZAKAT, INFAQ DAN SHADAQAH PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN NGANJUK Juwita Ima Febriani Putri; Putri Awalina
JCA (Jurnal Cendekia Akuntansi) Vol 2 No 1 (2021): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.375 KB) | DOI: 10.32503/akuntansi.v2i1.2017

Abstract

PSAK No.109 tentang zakat, infaq dan shadaqah merupakan peraturan yang wajib diterapkan oleh lembaga pengelola zakat yang mendapat izin dari pemerintah seperti BAZNAS Kabupaten Nganjuk. PSAK ini bertujuan mengatur pengakuan, pengukuran, penyajian, dan pengungkapan transaksi zakat, infaq dan shadaqah. Dengan adanya PSAK ini diharapkan masyarakat luas dapat membaca laporan keuangan pengelola zakat dan dapat mengawasi pengelolaannya, sehingga terbangun kepercayaan masyarakat untuk menyerahkan zakat, infaq dan shadaqahnya kepada BAZNAS Kabupaten Nganjuk. Penelitian ini merupakan penelitian kualitatif deskriptif. Teknik pengumpulan data menggunakan observasi dan wawancara untuk data primer dan data sekunder dari laporan atau catatan BAZNAS Kabupaten Nganjuk. Hasil penelitian ini menunjukkan bahwa BAZNAS Kabupaten Nganjuk belum menerapkan PSAK No.109 mulai dari saat pengakuan, pengukuran setelah pengakuan, hingga penyajian dan pengungkapannya. Hal tersebut dilihat dari hasil analisis perbandingan dengan yang tidak sesuai dan belum disajikannya 5 komponen laporan yang diatur dalam PSAK No.109. Selain itu, belum diungkapkan dana bagian amil dalam laporan keuangan dan juga kebijakan terkait penyaluran dana zakat, infaq dan shadaqah untuk amil dan mustahik nonamil. Kata Kunci: PSAK No.109, zakat, infaq, shadaqah, BAZNAS.
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 Price To Book Value, Inflasi, Nilai Kurs dan Suku Bunga Terhadap Return Saham Dewi Badi’atuzzulfa; Putri Awalina; Imarotus Suaidah
Jurnal Publikasi Ilmu Manajemen Vol. 4 No. 2 (2025): Juni: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v4i2.4997

Abstract

This study aims to determine the effect of Price to Book Value (PBV), inflation, exchange rates, and interest rates on stock returns in food and beverage sector companies listed on the Indonesia Stock Exchange during the period 2020 to 2022. This research uses a quantitative approach with secondary data obtained from company financial reports and macroeconomic indicators published by authorized institutions. The population in this study consisted of 26 companies, while the sample included 17 companies selected through judgment sampling technique over a period of 3 years, resulting in 51 observations. The data analysis methods used include classical assumption tests to ensure the validity of the regression model, multiple linear regression analysis to examine the relationship between variables, and hypothesis testing using t-test (partial) and F-test (simultaneous).The results of the t-test show that each of the independent variables—Price to Book Value, inflation, exchange rate, and interest rate—has a significant influence on stock returns when tested individually. Furthermore, the F-test results demonstrate that these four variables simultaneously have a significant effect on stock returns in the food and beverage sector. These findings suggest that both company-specific financial ratios and macroeconomic factors play an important role in determining investor returns in this industry. Therefore, investors and policymakers should take these variables into account when making decisions related to investment strategies and economic policy in the capital market, especially during times of economic uncertainty.
Analisis Besarnya Pajak BPHTB Dan Kontribusinya Terhadap Pendapatan Asli Daerah (PAD) Di Kabupaten Kediri: (Studi Kasus Pada Bapenda Kabupaten Kediri) Aidha Nofita Sari; Fauziyah; Putri Awalina
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 2 (2023): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i2.194

Abstract

Penelitian ini bertujuan untuk mengetahui besarnya pajak BPHTB dan kontribusinya terhadap pendapatan asli daerah pada Bapenda Kabupaten Kediri. Penelitian ini menggunakan metode deskriptif kuantitatif dengan menganalisis data yang diperoleh melalui wawancara dan dokumentasi. Berdasarkan analisis data yang dilakukan, menunjukkan hasil penelitian bahwa persentase realisasi pajak BPHTB terbesar adalah tahun 2018 sebesar 348,73%, sedangkan persentase realisai pendapatan asli daerah terbesar pada tahun 2018 sebesar 134,86%, dan persentase kontribusi yang paling besar pada tahun 2018 sebesar 25,48%. Dari hasil tersebut disimpulkan bahwa tahun 2018 merupakan penyumbang pendapatan daerah terbesar dari tahun sebelum dan sesudahnya, dikarenakan banyaknya jumlah transaksi penjualan atau pembelian tanah. Disarankan agar Bapenda Kabupaten Kediri melakukan pengelolaan pajak BPHTB, hal ini disebabkan karena pajak BPHTB memliki potensi yang besar dalam peningkatan pendapatan asli daerah.
Analisis Penerapan Tax Planning PPH 21 Sebagai Upaya Meningkatkan Efisiensi Pajak Penghasilan Badan Hendrawan Hendrawan; Putri Awalina; Agus Athori
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.783

Abstract

Taxes have a central role in state revenue to finance government spending and development. Public awareness as taxpayers is an important aspect in securing state revenue. Tax planning as a strategy to optimize company tax obligations. Implementation of tax planning (Tax Planning) can use several methods such as the Gross Up Method, Gross Method, and Nett Method.This research was conducted at the Bangun Jaya Bersama Cooperative in Blitar City, East Java. Because this company has not implemented special procedures for PPh article 21, and the research aims to analyze how implementing tax planning strategies can increase the efficiency of corporate income tax in cooperatives. The results of tax planning research to increase corporate income tax tax efficiency show that the Nett Method is better than the Gross Method and Gross up Method. This is based on data obtained by the Nett Method which is more profitable for the company, the efficiency obtained is 1.48%.
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.
Co-Authors Agus Athori Aidha Nofita Sari Aidha Novita Sari Akhmad Naruli Beby Hilda Agustin Cut Lieddya Rahmita Dewi Badi’atuzzulfa FAUZIYAH Fauziyah Fauziyah Fitria Magdalena Suprapto Hazzel Mellya Nanda Imarotus Suaidah Juwita Ima Febriani Putri Keumala, Cut Ratna Muhammad Alfa Niam Munica Putri Jion Viarma Nur Rahmanti Ratih Pandu Fitra Ardana Septia Mediana Sisca Mardelita Tsalisa Binti Mudhawamah