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DAMPAK PERTENTANGAN DIAMETRAL DAN STRATEGI PEMERINTAH PADA TAX EVASION Risnaningsih .; Sheny Tanuwidjaja
REFORMASI Vol 3, No 2 (2013)
Publisher : Universitas Tribhuwana Tunggadewi

Diametric contradiction by Halim means that the tax authorities as the beneficiary in the process of tax revenue, will always strive to achieve the target revenue into the state coffers as much as possible. On the other hand, the community taxpayers, who should be paying taxes without getting any refund due payment services directly it does, will seek to reverse that is looking for ways to reduce the tax payable to be paid to the state treasury. The results of the research that has been done on the Civil Service Office of the District Municipality of Malang said that the positive impact of diametric opposition to tax evasion is 23.1 % of the 65 respondents felt enthusiastic about paying taxes every year, respondents reported the tax in accordance with the facts, and also by looking at the tax realtor cases in Indonesia , the respondent continued to pay taxes each year without being affected by the case. While the negative impacts is that although the respondents already know about taxes but 7.7% of respondents in filling the Annual Tax (SPT) still use the help of others as respondents still having trouble filling the Annual Tax (SPT). Although respondents already know about taxes but the majority of respondents still much that delinquent taxes in the amount of 7.7 % . Strategy by the government so that the individual taxpayer are excited to pay taxes is to increase knowledge about taxes, there should be openness in Government Officers

PENERAPAN AKUNTANSI DENGAN METODE ACCRUAL BASIS PADA UKM BATIK MALANGAN KELURAHAN BANDUNGREJOSARI MALANG Risnaningsih .; Hendrik Suhendri
REFORMASI Vol 5, No 2 (2015)
Publisher : Universitas Tribhuwana Tunggadewi

Generally, UKM in Indonesia have not been held and the maximum use of accounting information in the management of its business (Rochmat, 2003; Fansuri, 2006; Firdaus, 2010; Hubeis, 2012). As same as UKM Batik Malangan who has not been organized and use accounting information maximally. The purpose of this study was to determine whether UKM Batik Malangan Kelurahan Bandungrejosari Malang has implemented accrual basis accounting method or not.This type of research is a descriptive research. The location that used in this research are UKM Batik Malangan Kelurahan Bandungrejosari Malang. The technical of collecting data that used in this study was a questionnaire, observation, interview and documentation. Data analysis method that used in this study is distributing questionnaires to the respondents, the questionnaire process and conclude whether UKM Batik Malangan already implementing accrual accounting method or not. The results showed that UKM Batik Malangan did not apply accrual accounting method. All this time, UKM have not made a financial statement, and to determine the profit or loss obtained each year, UKM Batik Malangan only calculate the amount of income is reduced by the costs incurred. So as to obtain additional capital from bank loans, UKM Batik Malangan has hard problem, as all this time they have not implement accounting.

PENGARUH NILAI TUKAR, UKURAN PERUSAHAAN DAN LEVERAGE KEUANGAN TERHADAP PROFITABILITAS (Studi Pada Bank BUMN Yang Terdaftar Di Bursa Efek Indonesia) Risnaningsih Risnaningsih; Carmelinda Venansia Du Goma; Hendrik Suhendri
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5440

The purpose of this research is to directly determine the effect of the exchange rate, company size and financial leverage on profitability in state-owned banks as partially registered on the Stock Exchange. This research uses a quantitative descriptive method. In this research, the sample that will be used is a total sample of 4 State-Owned Enterprises banks that have been registered on the IDX. In this research, it is like using a financial report from 2014-2021. The data analysis technique that will be used is using multiple linear regression analysis. The results of this research prove that there is a significant influence on the profitability ratio in State-Owned Enterprise Banks as can be proven based on the Tcount = 3.128, company size can have a significant and significant effect on profitability in State-Owned Enterprise Banks with Tcount = 5,690 and financial leverage has a significant effect on profitability at state-owned banks with t count = 3.486. Banking companies in increasing profitability need to pay attention to financial leverage ratios and company size so that the company value is higher.

Edukasi Virtual Ketahanan Ekonomi Keluarga Dalam Lingkup Edukasi Makanan Gizi Untuk Kesehatan Sri Indah; Hendrik Suhendri; Willy Tri Hardianto; Poppy Indrihastuti; Risnaningsih
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 3 (2022): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v1i3.36

Limited knowledge and low levels of healthy living behavior have a significant impact on nutrition, health, and the economic well-being of families. To address these issues, this community service focused on problem solving, namelu through a virtual education method and self-reflection. Having 40 participants from PKK members in Precet Village, it was conducted through group discussions. The aims of this activity are to (1) improve awareness of balanced nutrition, nutrition, and the benefits of local food, and (2) to increase awareness of local food processing as a means of ensuring nutritional and economic security. This discussion then concluded that educational methods are quite effective at increasing knowledge. Additionally, the distribution of educational contents virtually ensures that the information presented is understood, as it is an audio-visual medium.

Evaluasi Pengelolaan Keuangan Dana Desa Pada Masa Covid-19 Di Desa Pandanlandung Kabupaten Malang Risnaningsih Risnaningsih; Ahmad Mukofi; Filaria Hendrani
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2022): SEPTEMBER 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i2.7139

This study aims to evaluate how the Financial Management of Village Funds During the Covid-19 Period in Pandanlandung Village, Wagir District, Malang Regency using qualitative research methods, with Village Head informants and Pandanlandung Village Government officials whose research focus is planning, implementation, administration, reporting and accountability. The data collection used is by interview, document and observation. The results of research conducted by researchers indicate that the financial management of the Pandanlandung Village Government is in accordance with Permendagri Number 113 of 2014 namely planning, implementation, administration, reporting, and accountability which are very effective so that they are sufficient and beneficial for the community.

PENGARUH NILAI TUKAR, UKURAN PERUSAHAAN DAN LEVERAGE KEUANGAN TERHADAP PROFITABILITAS (Studi Pada Bank BUMN Yang Terdaftar Di Bursa Efek Indonesia) Risnaningsih Risnaningsih; Carmelinda Venansia Du Goma; Hendrik Suhendri
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5440

The purpose of this research is to directly determine the effect of the exchange rate, company size and financial leverage on profitability in state-owned banks as partially registered on the Stock Exchange. This research uses a quantitative descriptive method. In this research, the sample that will be used is a total sample of 4 State-Owned Enterprises banks that have been registered on the IDX. In this research, it is like using a financial report from 2014-2021. The data analysis technique that will be used is using multiple linear regression analysis. The results of this research prove that there is a significant influence on the profitability ratio in State-Owned Enterprise Banks as can be proven based on the Tcount = 3.128, company size can have a significant and significant effect on profitability in State-Owned Enterprise Banks with Tcount = 5,690 and financial leverage has a significant effect on profitability at state-owned banks with t count = 3.486. Banking companies in increasing profitability need to pay attention to financial leverage ratios and company size so that the company value is higher.

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