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All Journal JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
Resi Yudhaningsih
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Economics, Econometrics & Finance

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PERHITUNGAN DAN PEMOTONGAN PPH PASAL 23 PADA DINAS PEMBERDAYAAN MASYARAKAT, DESA, KEPENDUDUKAN DAN PENCATATAN SIPIL PROVINSI JAWA TENGAH TAHUN 2019 Azalia Irza Ramawardhani; Resi Yudhaningsih
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 3, No 2 (2020): VOL 3 No 2 November 2020
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v3i2.2144

Abstract

Article 23 Income Tax is a tax withheld on income that received or accrued by a domestic taxpayer (individual or entity) and permanent establishment coming from the capital, the delivery of services, or carrying out activities other than those that already withheld under Article 21 Income Tax. This final project aims to find out the suitability of calculation and withholding of Article 23 Income Tax at Department of Community Empowerment, Village, Citizenship and Civil Registration of Central Java Province according to Law No 36 of 2008 concerning Income Tax. Data collection methods used in this final project are interview method and documentation study, while in writing forms use description and exposition. Based on the calculations that have been done, there are differences in the calculation and withholding of Article 23 Income Tax between Department of Community Empowerment, Village, Citizenship and Civil Registration of Central Java Province and Law No 36 of 2008. The difference in calculation is due to miscalculation and error in determining rates between partners with Tax Identification Number (TIN) and partners without TIN.
ETIKA KERJA KARYAWAN BAGIAN AKUNTANSI DALAM PERUBAHAN ORGANISASI BANK SYARIAH DI KOTA SEMARANG Nikmatuniayah Nikmatuniayah; Resi Yudhaningsih; Hartono Hartono; Lilis Mardiana A.
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i1.3621

Abstract

This study aims to form a model of work ethics for employees in the accounting department in organizational change at Islamic banks. Specifically, this study aims to investigate the implementation of the work ethic of employees in the accounting department in organizational change in the Islamic banking environment in the city of Semarang. In the second year, the research was continued to design a decision making model for the internal accountant of Islamic banks. The work ethic is measured by using parameters: cognitive ability, affective component, and behavioral component. The hypothesis is formulated as follows: (1) H1: Work ethic has a significant effect on the Cognitive dimension of the attitude of accounting employees in organizational change. (2) H2: Work ethic has a significant effect on the Affective dimension of the attitude of the accounting department employees in organizational change. (3) H3: Work ethic has a significant effect on the behavioral tendency dimension of accounting employees in organizational change. The sample of this research is the employees of the accounting or finance department of Islamic banks in the city of Semarang. Data was collected by means of a questionnaire sent to Islamic banks in the city of Semarang. The data was processed using SEM and PLS. The results of research on work ethics, in this case Islam, affect the cognitive, affective, and behavioral tendencies of employees in the accounting department in changing the organization of Islamic banks.
AKUNTABILITAS PELAPORAN KEUANGAN DAN ASET DESA BERBASIS SHARIATE ENTERPRISE THEORY Nikmatuniayah Nikmatuniayah; Resi Yudhaningsih; Lilis Mardiana
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 3, No 1 (2020): Vol 3 No 1 Mei 2020
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v3i1.1971

Abstract

This study aims to formulate a Model of Accountability in Financial Reporting and Village Assets based on Shariate Enterprise Theory. Specifically, this study aims to dissect the accountability factors of financial management and village assets based on: spiritual, ecological, economic and social. This research method uses the qualitative approach of Moleong (2005), which uses the pragmatic research method. The development of accountability models in this study uses Shariate Enterprise Theory. A qualitative approach is carried out by analyzing documents, observations, interviews, surveys and exploration. This research has identified indicators of accountability models for financial and asset management. Accountability in the process of determining this indicator will be divided into four dimensions, namely: the dimension of Accountability between humans and society; Human accountability to the state; Human accountability to nature; Human accountability with Allah.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KENDAL TAHUN 2014-2018 Deni Ariyanti; Resi Yudhaningsih
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 3, No 1 (2020): Vol 3 No 1 Mei 2020
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v3i1.1972

Abstract

This research was conducted to find out how much the effectiveness and contribution of regional taxes on Regional Original Revenue (PAD), as well as to know how the relationship between local taxes and Kendal Regency Regional Revenue (PAD). Data collection methods used are interviews and documentation. The writing method used is description and exposition. The result of the discussion is that the level of local tax effectiveness is very effective with an average of 126.49%, the criteria for regional tax contribution to regional original income are quite good with an average of 30.47%, the results of regression analysis show positive results which means the growth in number Regional Tax revenues will result in the growth of Regional Original Income, and the results of the correlation analysis show that the regional tax on Kendal District Original Revenue (PAD) has a very strong relationship with a coefficient r of 0.89 so that if the local tax increases then the Local Revenue Kendal Regency will alsoincrease.Keywords: Regional Taxes, Regional Original Revenue, Effectiveness, and Contributions.
ANALISIS DAMPAK PPN TERHADAP ARUS KAS DAN PROFITABILITAS PADA PT POWERINDO KARYA PERKASA TAHUN 2024 Dian Novita; Resi Yudhaningsih; Sumanto
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 2 (2025): Vol. 8 No. 2 Mei 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v8i2.6901

Abstract

Tujuan penelitian ini untuk mengetahui besarnya dampak PPN terhadap kondisi arus kas dan profitabilitas PT Powerindo Karya Perkasa tahun 2024. Jenis penelitian yang digunakan adalah penelitian deskriptif kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan, faktur pajak, dan SPT PPN tahun 2024. Analisis dilakukan melalui perhitungan PPN serta pengukuran arus kas dan profitabilitas (ROA) untuk menggambarkan dampak PPN terhadap kinerja keuangan perusahaan. Variabel yang dianalisis meliputi PPN, arus kas operasional, dan profitabilitas yang diukur melalui ROA. Metode pengumpulan data yang digunakan yaitu studi pustaka dan wawancara dengan metode penulisan deskriptif dan eksposisi. Hasil penelitian menunjukkan bahwa PPN Kurang Bayar sebesar Rp18.189.787,00 yang belum disetor pada masa pajak Desember 2024 dapat membuat saldo kas tampak lebih besar sehingga arus kas dari aktivitas operasi meningkat sebesar nilai PPN tersebut. Selain itu, tingginya saldo kas akibat PPN terutang berpengaruh terhadap Return on Assets (ROA), sehingga profitabilitas perusahaan tercatat sebesar 33,53% pada tahun 2024. Temuan ini menunjukkan bahwa kewajiban PPN memiliki pengaruh langsung terhadap posisi kas dan rasio profitabilitas, sehingga pengelolaan kas dan perencanaan penyetoran pajak perlu dioptimalkan.
Co-Authors Azalia Irza Ramawardhani Deni Ariyanti Dian Novita Hartono Hartono Lilis Mardiana Lilis Mardiana A. Nikmatuniayah Nikmatuniayah SUMANTO