Article Per Year (5 Year)
p-Index From 2021 - 2026
5.53
P-Index
This Author published in this journals
All Journal PROSIDING SEMINAR NASIONAL VISIKES Juara: Jurnal Riset Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Jurnal Transformatika Proceeding SENDI_U Global Review of Islamic Economics and Business AKUNTANSI DEWANTARA Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Ilmiah Universitas Batanghari Jambi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmu Manajemen dan Akuntansi Terapan FINANCIAL : JURNAL AKUNTANSI Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Jurnal Bina Akuntansi Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Abdidas Unram Journal of Community Service (UJCS) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pendidikan Indonesia (Japendi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi
Juli Ratnawati
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 42 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 42 Documents
Search

 1   2   3   4   5 
Optimalisasi Administrasi Pajak Penghasilan: Edukasi dan Pendampingan untuk Yayasan Alpha Indonesia Jawa Tengah Ratnawati, Juli; Pamungkas, Imang Dapit; Setiawanta, Yulita; Mardjono, Enny Susilowati; Setiawan, Aries
DHARMA RAFLESIA Vol 23 No 1 (2025): JUNI (ACCREDITED SINTA 5)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/dr.v23i1.40911

Abstract

Sosialisasi perpajakan bagi badan nirlaba, terutama pada Yayasan Alpha Indonesia Jawa Tengah, memiliki peran krusial dalam meningkatkan kepatuhan terhadap regulasi perpajakan. Sebagai organisasi sosial yang fokus pada kegiatan kemanusiaan, Yayasan Alpha Indonesia Jawa Tengah masih menghadapi berbagai kendala dalam memahami dan mengimplementasikan kewajiban perpajakan, terutama terkait dengan regulasi pajak penghasilan yang harus dipatuhi oleh yayasan tersebut. Program pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman pengurus yayasan mengenai regulasi perpajakan melalui sosialisasi, pelatihan, dan pendampingan teknis. Metode yang digunakan meliputi pertemuan edukatif, pelatihan pencatatan keuangan berbasis teknologi, serta simulasi pelaporan pajak. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan kesadaran terhadap 15 pengurus inti yayasan terhadap kewajiban perpajakan. Selain itu, implementasi sistem pencatatan keuangan digital selama dua hari mampu membantu yayasan dalam mempermudah proses pelaporan pajak secara akurat. Namun, masih ditemukan beberapa kendala, seperti keterbatasan sumber daya manusia dalam bidang keuangan dan perpajakan. Pendampingan dan edukasi sangat diperlukan untuk memastikan keberlanjutan kepatuhan yayasan terhadap kewajiban pajak sehingga yayasan mampu secara mandiri mengelola kewajiban perpajakannya.
Pengaruh Kebijakan Insentif Pajak Penghasilan Bagi UMKM dan Digitalisasi Pajak Terhadap Kepatuhan Wajib Pajak Ria Dwi Apriliana; Juli Ratnawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.7692

Abstract

Tax plays an important role as a source of state revenue. Therefore, the government sets the obligation to pay taxes for the community as part of its responsibility. Significant technological developments and global economic uncertainty have made digitalization and tax incentives the main factors in MSME taxpayer compliance. Tax digitalization aims to increase transparency, while tax incentives are carried out to reduce the tax burden on MSMEs in order to increase taxpayer compliance. This study aims to determine the effect of tax incentives and digitalization on MSME taxpayer compliance. The methodology used is multiple linear regression analysis using 100 MSME samples in Semarang. The results of the study show that tax incentives have an effect on MSME taxpayer compliance, based on the results of the t or partial test, which shows a significant value (X1) or the tax incentive variable obtained a result of 0.029 < 0.05, and the t-count is greater than the t-table (2.217 > 1.6607). Furthermore, tax digitalization has an influence on taxpayer compliance of MSMEs, by showing the results of the T-test or partial where the significant value of the tax digitalization variable (X2) is 0.00 < 0.05 and the t-count value obtained the result (6.161 > 1.6607).
Bagaimana Perusahaan Melakukan Penghindaran Pajak di Indonesia? Farrel Ewaldo Rafa; Juli Ratnawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.7840

Abstract

This study aims to analyze the effect of Tax Amnesty, profitability, leverage, and firm size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. Tax avoidance practices are a serious concern because they can reduce potential state revenue. This research uses agency theory as a theoretical basis to explain the conflict of interest between management and shareholders regarding profit reporting and tax payments. The results of this study are expected to contribute to academic literature, practitioners, and regulators in an effort to improve the effectiveness of the taxation system in Indonesia.
IMPLEMENTASI PROFILE MATCHING PADA PRIORITAS APPROVAL PENGAJUAN LAYANAN PREMIUM PADA PT. PLN (PERSERO) ULP SEMARANG BARAT Setiawan, Aries; Ratnawati, Juli; Prihandono, Adi; Farida, Ida
Jurnal Transformatika Vol. 20 No. 1 (2022): July 2022
Publisher : Jurusan Teknologi Informasi Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/transformatika.v20i1.5187

Abstract

Premium services are useful for overcoming blackout problems that often occur in previous regular services, with this service customers will get energy services with very adequate supplies. The system for submitting regular service upgrades to premium services at PLN. ULP Semarang Barat so far has not been able to provide the appropriate decision regarding the customer to be approved for the right type of premium service (bronze, silver, gold and platinum). The level of accuracy resulting from testing 15 data on the old system assessment is 0.87%, this means that profile matching can be referenced as an assessment of granting approval for premium service submissions
PENGARUH PPN, PPnBM, DAN PKB DENGAN TARIF PROGRESIF TERHADAP DAYA BELI KONSUMEN KENDARAAN BERMOTOR RODA EMPAT DI KOTA SEMARANG Santoso, Andre Teguh; Ratnawati, Juli
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.13996

Abstract

Tax is an obligation paid to the state. Taxes are an obligation for the public. The purpose of this research is to analyze the effect of the imposition of value-added tax, consumption tax on luxury goods, and progressive road tax on consumers' purchasing power. The population in this study were consumers of four-wheeled vehicles at the SAMSAT III Semarang head office. Primary data from the questionnaire and its Slovin sample were used for data collection. Methods of data analysis using multiple regression analysis. VAT has a large positive impact, PPnBM has a large positive impact, and PKB progressive tariffs have a positive impact on purchasing power.
PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK Ratnawati, Juli; Rizkyana, Sefita
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 1 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.801 KB) | DOI: 10.36694/jimat.v13i1.372

Abstract

Taxes are people’s contributions for the state treasury which are used for the construction of facilities either at the central or regional governments. This research purpose to knowing is the taxpayer awareness, understanding of taxpayers, and public services of tax authorities on taxpayer compliance in the Karangayar area. The type of data used in this study is primary data, data collection used by questionnaire. The sample in this study amounted to 100 taxpayer respondents, whose sample collection used accidental sampling method. The data analysis method used in this study is multiple linear regression test. The results of this study indicate that awareness taxpayer, taxpayer understanding, and the taxpayer services have a significant effect on taxpayer compliance.
Indikasi Transfer Pricing Pada Perusahaan Sektor Barang Konsumsi di BEI Tahun 2019-2022 Kamalia, Bellinda Dea; Ratnawati, Juli
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i1.8660

Abstract

The purpose of this study is to determine the effect of taxes, tunneling incentive, exchange rates, and bonus mechanisms on transfer pricing. Consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period became the population of this study, selected by purposive sampling techniques. The data analysis used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis test. This study used SPSS 25 with 61 data samples. This research shows that taxes and bonus mechanisms have no influence on transfer pricing. Meanwhile, tunneling incentives and exchange rates have an influence on transfer pricing.
PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, KEPEMILIKAN SAHAM PUBLIK, GREEN ACCOUNTING, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN Suryaningrum, Rahayu; Ratnawati, Juli
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3848

Abstract

Penelitian ini bertujuan untuk melihat hasil uji dan analisis hubungan antara kinerja keuangan dengan struktur modal, green accounting, kinerja lingkungan, biaya lingkungan, dan kepemilikan saham publik. Populasi penelitian adalah perusahaan industri pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2022. Purposive sampling adalah metode pengambilan sampel yang digunakan dalam penelitian ini. Pada penelitian ini, total 74 sampel dikumpulkan menggunakan kriteria yang telah ditentukan. Laporan tahunan Bursa Efek Indonesia (BEI) menjadi sumber data sekunder utama dalam penelitian ini. Analisis regresi linier berganda dan uji asumsi klasik digunakan untuk menguji data penelitian. Program SPSS 20 digunakan untuk menguji data. Temuan studi ini menunjukkan bahwa kinerja keuangan tidak dipengaruhi oleh kinerja lingkungan, biaya lingkungan, kepemilikan saham publik, dan green accounting. Terdapat variabel yang berhubungan dan berpengaruh yaitu struktur modal yang mempengaruhi kinerja keuangan.
Analisis Efektivitas Digitalisasi Pajak Terhadap Kepatuhan Wajib Pajak: Sebelum dan Sesudah Implementasi Savitri, Putri Amelia; Sumaryati, Anna; Ratnawati, Juli; Triono , Hermawan
Jurnal Pendidikan Indonesia Vol. 6 No. 10 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i10.8681

Abstract

Tolerance is the attitude of mutual respect and respect for differences in opinions, beliefs, cultures, religions, or habits of others, while maintaining good manners and not imposing their will. The ethics of tolerance mean that we are kind and respectful of others who are different from us. For example, if there is a friend who has a different religion or way of life, we do not insult or vilify him, but we still respect him and live in harmony together. This article aims to find out the views and attitudes of the public towards the implementation of Pancasila values, especially in terms of the ethics of tolerance in the midst of social life. Through the distribution of questionnaires, data was collected to analyze the extent to which the community understood and applied the value of tolerance as a tangible manifestation of practicing the precepts of Pancasila, especially the second and third precepts. The results of this study are expected to provide an overview of the social conditions of the community related to national values and become the basis for the development of policies or programs that encourage social harmony. All data obtained is guaranteed confidentiality and is used solely for academic purposes.
Application of Soft Bone Milkfish Processing Technology for Processed Fish SMEs in The City of Semarang Sunyoto, Sunyoto; Saputro, Danang Dwi; Prasetyo, P. Eko; Ratnawati, Juli; Rachmadi, Moch Faizal
Unram Journal of Community Service Vol. 5 No. 4 (2024): December
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v5i4.771

Abstract

Processed fish in the form of soft bone milkfish is a superior product of the city of Semarang that needs attention because it involves many business actors and has an influence on regional economic growth. However, there are still many obstacles related to production and marketing aspects. This paper is limited to handling production aspects in two fish processing SMEs in Semarang City, namely CV New Citra and UD Putri Laut. The problem faced by the two SME partners is that the production equipment for pressure cooking milkfish has a small capacity so that productivity is less than optimal. Another problem is that the shelf life of existing products is not long enough. To overcome this problem, the implementation team carries out community service using several methods, including socialization, training and mentoring. After the two tools were successfully created, the implementation team provided training and assistance on how to operate the two tools until the partners mastered and were skilled. Currently these two tools have been used in the pressure cooker milkfish production process, and have been proven to be able to increase production capacity and quality. Based on field observations, pressure cookers are able to increase production capacity by up to 300 percent, saving fuel costs by 66.66 percent. The retort tool succeeded in increasing product shelf life by up to 1 year, and saved retort costs of IDR 600,000, per retort process.
Co-Authors Agiwahyuanto, Faik Agus Prayitno Aminah Rizkia Puspita Sari, Raden Ayu Andika, Arditya Dian Anggita Cahyaningtyas Putri Pramesty Anna Sumaryati Arni Ernawati Ashari, Ayu Budi Widjajanto DEWI SETYANINGSIH Dian Andika, Arditya Dian Festiana Hadi Saputro Dian Indriana Hapsari Durya, Ngurah Pandji Mertha Agung Dwi Nurul Izzhati Ely Safrinawati, Ersa Enny Susilowati Mardjono Entot Suhartono Farrel Ewaldo Rafa Fitria Wulandari Hallang Lewa, Andi Hariyadi, Guruh Taufan Ida Farida Imam Nuryanto Imang Dapit Pamungkas Isthika , Wikan Jaka Prasetya Kamalia, Bellinda Dea Karis Widyatmoko karmila karmila Kusuma, Sherawanti Permata Lewa, Andi Hallang Martadi, Nana Storada Dwi Melati Oktafiyani Mertha Agung Durya, Ngurah Pandji Mustakim, Khanif Satriani Citra Nehayati, Nela Neni Kurniawati Nindiana Okta Auliya P. Eko Prasetyo Pamungkas, Natalinda Patricia Dhiana Paramita Prawitasari, Dian Prihandono, Adi Puji Purwatiningsih, Aris Purwantoro Puspita Sari, Raden Ayu Aminah Rizkia Rachmadi, Moch Faizal Rahma Adijanto, Vebila Kalisa Rasya, Astrid Putri Adila Ratna Herawati Ratna Pratiwi Retno Astuti Setijaningsih Retno Indah Hernawati Ria Dwi Apriliana Rizkyana, Sefita Safitri, Maria Santoso, Andre Teguh Savitri, Putri Amelia Setiarso, Ichwan Setiawan, Aries Suharnawi Suharnawi Sunyoto Sunyoto Suryaningrum, Rahayu T.A.H, Natalistyo Triningsih, rizka adila Triono , Hermawan Vita Resti Wulidasani Widya Laksana, Deddy Award Yulita Setiawanta Yuniarsi Rahayu Zahira, Dentamara Alya