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CREATIVITY INNOVATION OF MOTIVATIONAL T-SHIRTS AT “M T-SHIRT” SURABAYA Giri Pamungkas; Cahaya Adinda Putri Ayu; Lidya Putri Nanda; M. Afif Sholehuddin; Yuli Kurniawati
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.79

Abstract

This study aims to describe the creativity designed for the invention of motivational t-shirts at "M T-Shirt" Surabaya. This type of research is descriptive using a qualitative paradigm. Data were analysed using domain analysis and taxonomic analysis. What will happen is the research finds that the inventions made by the "M T-Shirt" are emphasized in the creativity designed for the "M T-Shirt" T-shirt. The creativity used by "M T-Shirt" is to use interesting motivational words. As a result, the owner of this "M T-Shirt" is looking for new perspectives on popular figures. The creativity was applied to the "M T-Shirt" t-shirt design in the form of a theme that motivates all circles. This theme aims to attract consumers
PEMASARAN ONLINE TERHADAP PENINGKATAN PENJUALAN USAHA RUJAK CIRENG DAN CIMOL QUEEN'S Hana Agustina Dewi; Dini Siti Nurhikmah; Yuli Kurniawati
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.81

Abstract

The growth of the culinary business in Indonesia is currently growing rapidly, this growth is marked by the many new innovations from each region of each of these culinary products. High competition in the end raises a problem that is often faced by companies, namely the company has not been able to provide the maximum satisfaction that is really expected by consumers. There are many ways that can be achieved by companies to increase customer satisfaction, for example by paying attention to the factors of Product Quality and Service Quality provided by the company. One of the culinary fields that are currently loved by the Indonesian people are cireng and cimol. This study aims to determine consumer responses to the 4P marketing mix (product, price, location, promotion) at CIRENG AND CIMOL QUEEN'S, Surabaya. Where it is hoped that through this research can further improve the marketing mix of Cireng and Cimol to its customers. 4P Marketing Strategy (Product, Price, Place, Promotion): The results of the research through analysis describe descriptively that consumers have a variety of product factors including taste variants, content variants and packaging variants. Then Price is based on portion, price and quantity. While the action is in progress Discounts, freebies, coupons, extra portions and freebies. during place based on concept and time of sale
Analisis Pencatatan Penjualan Tunai di Ave Motor: Evaluasi Sistem Dan Pengendalian Internal Lusi wahyu Wulandari; Yuli Kurniawati
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 2 (2026): Maret - Juni
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i2.9663

Abstract

Penelitian ini bertujuan untuk menganalisis secara mendalam sistem pencatatan penjualan tunai yang diterapkan di Ave Motor, sebuah perusahaan yang fokus pada penjualan suku cadang sepeda motor. Penelitian ini menggunakan metode deskriptif kualitatif. Data dikumpulkan melalui pengamatan langsung, wawancara semi-terstruktur dengan admin dan pengelola toko, serta dokumentasi catatan transaksi selama periode magang. Penelitian menunjukkan bahwa Ave Motor telah memakai sistem yang berbasis server untuk mencatat data penting, dan Microsoft Excel digunakan sebagai alat untuk merangkum laporan harian. Meskipun sistem tersebut sudah berjalan, terdapat empat masalah struktural yang dapat mengurangi kualitas data keuangan, yaitu: kesalahan dalam memasukkan data karena tidak adanya validasi otomatis, keterlambatan dalam mencatat transaksi saat jam sibuk, perbedaan antara jumlah uang tunai yang ada dan data yang tercatat, serta ketergantungan yang tinggi pada keakuratan satu orang admin. Evaluasi sistem berkaitan dengan Standar Akuntansi Keuangan untuk Entitas yang Tidak Memiliki Akuntabilitas Publik (SAK ETAP) serta prinsip-prinsip pengendalian internal. Ini menunjukkan bahwa sistem itu belum sepenuhnya memenuhi standar keandalan dan pemisahan fungsi. Penelitian ini menyarankan untuk menerapkan prosedur pemeriksaan ganda yang telah distandarisasi, memperbaiki format Microsoft Excel dengan rumus validasi otomatis, memberikan pelatihan rutin untuk staf administrasi, serta mengembangkan sistem kasir yang lebih terintegrasi berbasis Point of Sale (POS). Semua ini dimaksudkan untuk membantu memastikan bahwa pencatatan jangka panjang dilakukan dengan tepat dan bertanggung jawab.
Optimalisasi Pelaporan Pajak Pertambahan Nilai (PPN) pada Perusahaan melalui Digitalisasi Administrasi Perpajakan Michelle Anggono; Yuli Kurniawati
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 2 (2026): Maret - Juni
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i2.11140

Abstract

Pajak Pertambahan Nilai (PPN) merupakan salah satu komponen penerimaan negara yang berperan penting dalam mendukung pembiayaan pembangunan di Indonesia. Perkembangan sistem administrasi perpajakan berbasis digital mendorong perusahaan untuk melaksanakan kewajiban pelaporan PPN secara lebih tepat, akurat, dan sesuai dengan ketentuan perpajakan yang berlaku. Penelitian ini bertujuan mengkaji bagaimana digitalisasi administrasi perpajakan berkontribusi terhadap optimalisasi pelaporan Pajak Pertambahan Nilai (PPN) pada perusahaan serta faktor-faktor yang memengaruhi pelaksanaannya. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif melalui studi literatur terhadap berbagai regulasi dan referensi ilmiah. Hasil penelitian menunjukkan bahwa penerapan sistem digital seperti e-Faktur dan Coretax mampu meningkatkan efektivitas administrasi perpajakan, memperbaiki kualitas data, serta mendukung proses pelaporan pajak yang lebih efisien. Meskipun demikian, perusahaan masih menghadapi beberapa hambatan, antara lain kesalahan penginputan data, keterlambatan pelaporan, perubahan regulasi, dan kesiapan sistem internal. Oleh karena itu, diperlukan penguatan pengendalian internal, peningkatan kompetensi sumber daya manusia, serta optimalisasi teknologi informasi agar kepatuhan pelaporan PPN dapat terus ditingkatkan.
Tax Digitalization, Final Tax Incentives, And Sanctions Toward MSME Tax Compliance: Tax Digitalization, Final Tax Incentives, and Sanctions: Their Impact on MSME Tax Compliance Nindya Kartika Kusmayati; Yuli Kurniawati; Nunuk Latifah; Bayu Agus Permadi; Dini Febriani
JAMI: Jurnal Ahli Muda Indonesia Vol. 7 No. 1 (2026): Juni 2026
Publisher : Akademi Komunitas Negeri Putra Sang Fajar Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46510/jami.v7i1.409

Abstract

Backgrounds. This study aims to examine the impact of tax digitalization, final income tax incentives, and tax penalties on the tax compliance of small and medium enterprises (SMEs) in Lamongan Regency.Methods. The research subjects consist of small and medium enterprises (SMEs) in Lamongan Regency. Primary data were collected from 95 SME taxpayers using a structured questionnaire distributed online via Google Forms. The respondents were SME owners or managers who are registered as taxpayers and actively operate their businesses. The sampling technique applied in this study was purposive sampling, with respondents selected based on their relevance to the research objectives. This study employs a quantitative approach using a survey method. Data were analyzed using SPSS version 25.0 with multiple linear regression analysis.Results. The findings indicate that tax penalties have a positive effect on SME tax compliance. However, tax digitalization and final income tax incentives do not have a significant effect on compliance levels. Simultaneously, the three variables collectively influence SME tax complianceConclusions. The study concludes that although not all tax policy instruments individually have a significant impact, a comprehensive and well-designed tax policy framework remains essential for strengthening tax compliance among SMEs.