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All Journal SEIKO : Journal of Management & Business Prosiding Conference on Research and Community Services Journal of Economy, Accounting and Management Science (JEAMS) Profit: Jurnal Manajemen, Bisnis dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Akuntansi Pajak dan Kebijakan Ekonomi Digital
Muhammad Alfa Niam
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Social Sciences Other

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STRATEGI ENTREPRENEURSHIP DALAM PEMBERDAYAAN TKI PURNA MANDIRI MELALUI PENGEMBANGAN EKONOMI LOKAL DI DESA BEDALI KABUPATEN KEDIRI Indah Yuni Astuti; Muhammad Alfa Niam; Tri Handayani
Prosiding Conference on Research and Community Services Vol 1, No 1 (2019): Prosiding Conference on Research and Community Services)
Publisher : STKIP PGRI Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Entrepreneurship adalah pola pikir atau mindset kewirausahaan yang terbentuk melalui proses yang panjang, merupakan perpasuan antara kemampuan, peluang, tantangan dan keberaian. Sshumpeter ( dalam Mafruhah 2019:2) menyatakan bahwa esensi dari kewirausahaan adalah penggunaan sumber daya dengan melakukan inovasi atau hal hal baru, baik berupa pengenalan barang baru, metode produksi yang baru,  membuka pasar yang baru, menetukan supplay bahan baku baru ataupun melakukan penataan ulang terhadap pola industri baru Desa Bedali Kecamatan Ngancar merupakan salah satu desa kantong TKI ( Tenaga Kerja Indonesia ) di  Kabupaten Kediri. Dengan demikian jumlah TKI purna yang ada di Desa Bedali juga cukup banyak. Kondisi tersebut memberikan dampak positif sekaligus dampak negatif bagi warga. Sampai dengan tahun 2019 jumlah TKI Purna sebanyak 450 orang, sehingga  desa Bedali mendapatkan kesempatan bantuan dari pihak Kabupaten sebagai Desa Desmigratif dengan dibentuknya rumah belajar bagi para TKI purna Desa Bedali merupakan desa yang berpotensi yaitu sebagai  wilayah penghasil buah nanas di Kabupaten Kediri. Selama ini buah nanas tersebut belum bisa dimanfaatkan oleh masyarakat desa Bedali secara maksimal, mereka hanya menjual nanas kepada pedagang dengan harga yang murah.  Seandainya  diolah menjadi produk makanan dan  minuman maka harganya bisa lebih tinggi,  sehingga dapat membantu meningkatkan pendapatan masyarakat desa Bedali dan mencetak masyarakat desa  menjadi Wirausaha (enterpreneur).   Dari hasil identifikasi tersebut memberikan hasil kesepakatan kerja sama kelompok ibu ibu TKI purna DesaBedali Kecamatan Ngancar Kabupaten Kediri dengan tim untuk melakukan pelatihan dan pembinaan untuk dicetak menjadi Wirausaha (enterpreneur). Terdapat peningkatan kapasitas produksi olahan buah nanas oleh ibu-ibu TKI purna Desa Bedali. Demikian pula dengan keterlibatan ibu ibu TKI purna juga mengalami peningkatan setelah mengetahui manfaat dari pelatihan.
Analisis Perbandingan Metode Traditional Costing Dan Target Costing Sebagai Upaya Dalam Mengoptimalkan Laba Operasi Putri Awalina; Mila Rosita Hadi; Muhammad Alfa Niam
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.3637

Abstract

Persaingan yang semakin ketat menuntut suatu perusahaan agar dapat menciptakan, memperkenalkan produk- produk inovatif dengan kualitas terbaik dan harga yang dapat diterima pasar namun tetap memperhitungkan tingkat keuntungan yang ingin diwujudkan. Untuk itu perusahaan harus memiliki strategi atau metode perencanaan biaya yang tepat untuk mencapai target laba yang diinginkan. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana analisis perbandingan metode traditional costing dan metode target costing sebagai upaya dalam mengoptimalkan laba operasi pada UD. Djawa Mandiri. Jenis penelitian yang digunakan dari penelitian ini adalah kuantitatif dengan pendekatan deskriptif komparatif, Sumber data yang digunakan adalah data primer. Pengumpulan data dilakukan dengan melakukan wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa total biaya produksi dengan menggunakan metode traditional costing adalah sebesar Rp. 764.805.000, sedangkan saat menggunakan metode target costing perusahaan mampu meminimalisir harga pokok produksiya menjadi Rp. 743.985.000 dan laba yang sebelumnya hanya 24% dapat meningkat menjadi 26% sesuai dengan target laba yang diinginkan oleh perusahaan. Kata Kunci: Traditional costing, Target Costing, laba
Peran Moderasi Sanksi Pajak dalam Pengaruh Love of Money, Machiavellian, Tarif Pajak, Pemahaman Perpajakan dan Self Assessment System Terhadap Tax Evasion Shofia Fatimatuz Zahro’; Marhaendra Kusuma; Muhammad Alfa niam; Srikalimah Srikalimah
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 4 (2023): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i4.293

Abstract

This study aims to determine the effect of love of money (X1), Machiavellian (X2), tax rates (X3), understanding of taxation (X4) and self-assessment system (X5) on tax evasion (Y) and tax sanctions (Z) as moderating variable, for individual taxpayers who are active and registered at the Kediri Primary Tax Office in 2023. The analysis technique in this study uses multiple linear regression analysis with moderating variables (MRA). The sampling technique uses random sampling and determines the number of samples of 100 WPOP obtained from the calculation of the Slovin Formula. The results of the study show that love of money, Machiavellianism, tax rates, understanding of taxation and the self-assessment system have a positive and significant effect on tax evasion. The test results of the variable moderation of tax sanctions are able to weaken the Machiavellian influence, tax rates and understanding of taxation on tax evasion actions, while the role of moderation of tax sanctions in the influence of love of money and self assessment systems on tax evasion actions is able to strengthen.
Analisis Perhitungan Pemotongan Pajak Penghasilan (PPH 21) Atas Penambahan Upah Lembur Dan Penentuan Bonus Menggunakan Metode Topsis Guna Menentukan Take Home Pay Karyawan Luzy Nur Agustin; Marhaendra Kusuma; Muhammad Alfa Niam; Ahmad Yani
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 4 (2023): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i4.303

Abstract

PT. xxx is a company that operates in the business of processing wood in the form of logs into layers that are ready to be marketed. The purpose of this research is to determine employee Take Home Pay after receiving incidental income in the form of overtime pay and bonuses. The sampling technique in this research used the Non-Probability Sampling technique. Data collection was carried out using interviews and documentation methods.The research results show that determining bonuses using the TOPSIS method is different from before the TOPSIS method was used. With this, the Take Home Pay that employees receive before implementing TOPSIS is very different from after implementing the TOPSIS method.
ANALISIS PERLAKUAN AKUNTANSI PIUTANG DAN PENGARUHNYA TERHADAP LAPORAN KEUANGAN (Studi Kasus Pada KOPERINDO JATIM Kandat) Novalda Ilham Arisya'banna; Muhammad Alfa Niam; Agus Athori
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 6 No. 5 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v6i5.4343

Abstract

Piutang tak tertagih memiliki cukup resiko yang dapat menyebabkan terjadinya penurunan profitabilitas perusahaan, sehingga hal ini harus diperhatikan oleh setiap perusahaan agar dapat berhati-hati dalam mengelola piutang sehingga tidak menimbulkan kerugian bagi perusahaan. Metode pencadangan adalah metode yang tepat dalam pencatatan piutang tak tertagih pada laporan keuangan. Oleh karena itu perusahaan melakukan menyisihan dengan cara mengestimasi piutang yang tidak dapat tertagih lagi.. Tujuan penelitian ini untuk untuk menganalisis bagaimana perlakuan akuntansi piutang dan Pengaruhnya Terhadap Laporan Keuangan. Penelitian ini dilakukan pada KOPERINDO JATIM Kandat yang berlokasi di Jl. Raya Kediri, Desa Kandat, Kec. Kandat, Kab. Kediri Jawa Timur 64173 dengan menggunakan data primer. Teknik analisis data adalah analisis data kuantitatif deskriptif. Berdasarkan hasil analisis ditemukan bahwa perhitungan metode cadangan (allowance method) dengan pendekatan persentase penjualan, total piutang tak tertagih pada tahun 2022 sebesar Rp 23.272.860, sedangkan berdasarkan perhitungan metode cadangan dengan pendekatan persentase piutang, total piutang tak tertagih dihitung dengan membuat skedul umur piutang. Total piutang tak tertagih sebesar Rp 120.669.520.Berdasarkan uraian tersebut hasil perhitungan metode cadangan dengan pendekatan persentase piutang menunjukkan sudah sesuai dengan teori yaitu tujuan dari pendekatan persentase piutang adalah menampilkan nilai bersih piutang atau atau piutang neto dalam neraca. Kata Kunci: Perlakuan Akuntansi Piutang; Metode Cadangan; Laporan Keuangan
PENGARUH BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA PERUSAHAAN LOGAM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Cintar Cantika Bunga Jadmiko; Puji Rahayu; Muhammad Alfa Niam
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 8 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i8.6616

Abstract

Penelitian ini bertujuan untuk menjelaskan dan membuktikan hipotesis mengenai adakah pengaruh biaya produksi dan biaya operasional terhadap laba rugi pada Perusahaan Logam Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021. Penelitian ini menggunakan penelitian kuantitatif dengan teknik pengambilan sampel dengan metode purposive sampling dengan cara mengambil sampel perusahaan selama periode berdasarkan pada kriteria tertentu sebanyak 40 sampel data perusahaan. Teknik analisis yang digunakan adalah uji normalitas, uji multikolinieritas, uji heteroskedasitas, uji autokorelasi, uji regresi linier berganda, uji t, uji F, serta koefisien determinasi yang diolah menggunakan program SPSS versi 21. Hasil penelitian yang diperoleh kesimpulan bahwa biaya produksi berpengaruh positif dan signifikan terhadap laba bersih diperoleh nilai signifikan t sebesar 0,007 < 0,05. Biaya operasional berpengaruh positif dan signifikan terhadap laba bersih diperoleh nilai signifikan t sebesar 0,002 <0,05. Biaya produksi dan biaya operasional secara bersama-sama mempunyai pengaruh positif dan signifikan terhadap laba besih pada Perusahaan Logam Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 dengan memikat dari signifikan F sebesar 0,000 < 0,05.
The Application of Income Tax Incentives In Accordance With The Minister of Finance Regulation (Pmk) No.44/Pmk.03/2020 At Educational Institutions PT. Yureka Education Copyright Adinda Dwi Cahyakusuma; Ahmad Yani; Rike Selviasari; Muhammad Alfa Niam
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 1 (2023): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v5i1.40

Abstract

Indonesia as a developing country is actively involved in various development initiatives. To increase tax revenue, the government consistently strives to enact tax laws and policies that promote investment and business. Indonesia's economy has suffered due to the Covid-19 outbreak. Because this virus has had an effect on the economy, trade and business entities. The epidemic drastically reduced the turnover of every business entity. The rules for providing tax breaks to business owners who are required to pay Covid-19 taxes have been approved by the Minister of Finance. This research is a comparative non-statistical qualitative research that aims to compare income tax calculations. Data in this study was obtained through interviews and documentation. The results showed that there was a tax incentive in 2020 that eased the company in paying income tax in the April-December 2020 tax period. This tax incentive is issued by the government based on PMK No. 44/PMK.03/2020 where companies with revenues less than or equal to IDR 4.8 billion in income tax will be borne by the government as long as this regulation is enforced. PT Yureka Edukasi Cipta received an incentive of Rp2,503,800 and only paid PPH of Rp900,940 to the government. So that in 2020 the company received a net profit after tax of IDR 139,410,860. In 2020 the company received incentives, while in 2021 it did not get incentives because it had almost two times of revenue
Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan dan Beban Pajak Tangguhan terhadap Manajemen Laba Selly Eka Nur Cahni; Nur Rahmanti Ratih; Muhammad Alfa Niam
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1525

Abstract

This study focuses on examining the relationship between tax planning, deferred tax assets, and deferred tax liabilities on earnings management. The research method used is quantitative with a descriptive approach. The population of the study consists of manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange during the period 2022–2023. The sample comprises 47 company financial statements obtained through purposive sampling, with secondary data as the main source. Data analysis was conducted using multiple linear regression to determine the relationship between the variables under study: tax planning, deferred tax assets, deferred tax liabilities, and earnings management. The results indicate that tax planning and deferred tax liabilities significantly affect earnings management. This suggests that companies can use tax planning strategies to influence reported earnings and manage deferred tax liabilities to achieve desired managerial objectives, such as optimizing tax payments or adjusting earnings levels. However, deferred tax assets do not show a significant impact on earnings management, which may be due to other factors not observed in this study, such as internal company policies or different approaches to managing tax assets. Simultaneously, the findings confirm that all three variables have an impact on earnings management, contributing 10.3%. The remaining 89.7% of the impact comes from other factors not covered in the scope of this research, such as macroeconomic factors, government policies, or even the varying accounting practices of different companies. These findings provide valuable insights into how tax management influences earnings management and open opportunities for further research to better understand other variables that may affect corporate earnings management practices.
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.
Analisis Perhitungan Harga Perolehan Dan Harga Jual Guna Menentukan Pajak Pertambahan Nilai Atas Perubahan Tarif 10% Menjadi 11% Lazuardy Rinto Admaja; Muhammad Alfa Niam; Rike Selviasari
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 2 (2024): Mei : 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.v3i2.2028

Abstract

This research aims to determine the calculation of acquisition price and selling price in order to determine value added tax. The analytical method used in this research is descriptive quantitative. This research data is qualitative and quantitative. Researcher data collection techniques are interviews and documentation. The research variables are acquisition price, selling price, and value added tax. The results of the research show that UD. Meteor in calculating the acquisition price is not correct because it has not added the acquisition cost element. In calculating prices, UD. Meteor is correct because it adds a mark up in its calculations, but it is not correct because it has not added the elements of electricity costs, telephone costs, equipment costs and labor costs. Therefore, the calculations in this study are greater than the UD calculations. Meteor. Based on the results of calculating the acquisition price and selling price in this research, the calculated value added tax is IDR 71,104,945.UD. Meteor should pay more attention to costs such as acquisition costs, electricity costs, telephone costs, equipment costs and labor costs when carrying out business activities, and calculate them properly. Preferably UD. Meteor recalculates the acquisition price and selling price by adding acquisition costs, electricity costs, telephone costs, equipment costs and labor costs. So that the acquisition price and selling price determined are more appropriate.
Co-Authors Adinda Dwi Cahyakusuma Agus Athori Ahmad Yani Cintar Cantika Bunga Jadmiko Indah Yuni Astuti, Indah Kusuma, Marhaendra Lazuardy Rinto Admaja Luzy Nur Agustin Mila Rosita Hadi Novalda Ilham Arisya'banna Nur Rahmanti Ratih Puji Rahayu Putri Awalina Putri Awalina Rike Selviasari Selly Eka Nur Cahni Septia Mediana Shofia Fatimatuz Zahro’ Srikalimah, Srikalimah Tri Handayani