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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi Kesatuan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Aplikasi Bisnis Kesatuan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Educational Management Research Al-Khidmah: Jurnal Pengabdian Kepada Masyarakat
IIS WAHYUNI
Fakultas Ilmu Budaya Universitas Brawijaya
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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EFEKTIVITAS IMPLEMENTASI PP 23 TAHUN 2018 TENTANG PPh FINAL UMKM PADA KPP PRATAMA CIAWI BOGOR Sutomo, Hadi; wahyuni, iis

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.834 KB) | DOI: 10.31955/mea.v5i1.648

Abstract

Tujuan penelitian adalah untuk menginvestigasi sejauh mana target penerimaan PPh final PP 23 tahun 2018 yang telah dicapai, laju pertumbuhan jumlah Wajib Pajak UMKM yang telah dicapai, laju pertumbuhan penerimaan PPh final UMKM yang telah dicapai dan sejauh mana kontribusi PPh Final UMKM setelah berlakunya PP 23 Tahun 2018 terhadap total penerimaan PPh pada KPP Pratama Ciawi Bogor. Metode penelitian yang digunakan adalah deskriptif pendekatan kualitatif. Teknik pengumpulan data menggunakan teknik wawancara, dokumentasi dan study pustaka. Hasil penelitian menunjukkan bahwa Efektifivitas penerimaan PPh final PP 23 tahun 2018 yang telah dicapai oleh KPP Pratama Ciawi Bogor belum bisa di ukur, hal ini dikarenakan sejak berlakunya PP No. 23 tahun 2018 yaitu per 1 Juli 2018 sampai dengan akhir Tahun 2019 KPP Pratama Ciawi Bogor tidak ada target khusus penerimaan atas pajak final UMKM. Laju pertumbuhan jumlah wajib pajak UMKM yang telah dicapai setelah berlakunya PP 23 tahun 2018 pada KPP Pratama Ciawi Bogor mengalami KENAIKAN sebanyak 3. 283 WP UMKM atau sebesar 45%. Laju Pertumbuhan Penerimaan PPh UMKM yang telah dicapai setelah berlakunya PP 23 t ahun 2018 dalam periode 1 Juli 2018 sampai 31 desember 2019 pada KPP Pratama Ciawi Bogor mengalami penurunan nilai sebesar Rp. -2.168.226.857 Atau 11,14%. Kontribusi PPh final omset UMKM sejak berlakunya PP 23 Tahun 2018 Terhadap total penerimaan PPh UMKM yang dibayar sendiri dalam periode 1,5 Tahun pada KPP Pratama Ciawi Bogor sebesar 3,19% dan mengalami Penurunan kontribusi sebesar 0,85%. Kata Kunci : Perpajakan, Pajak Final UMKM, PP No.23 tahun 2018, UMKM
Tinjauan Atas Pengisian Dan Pelaporan SPT Tahunan 1770 S Wajib Pajak Orang Pribadi Melalui E-Filling Rosalia, Vanisa; Asfiya, Nurul; Efrianti, Desi; Wahyuni, Iis
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 1 (2024): JABKES Edisi April 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i1.1898

Abstract

Implementaiton Annual Tax Return and E-Filing           ________73       Submitted JANUARY 2024   Accepted APRIL 2024                                             JABKES   Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 1, 2024 page. 73-102 IBI Kesatuan ISSN 2807 – 6036 DOI: 10.37641/jabkes.v4i1.1898 The Directorate General of Taxes continues to provide innovations related to the online tax administration system in line with the times. The operation of the system is made simple, easy, and practical. This aims to assist taxpayers in facilitating the implementation of online tax administration. E-Filling is one of the online tax service systems whose operation uses a website to report individual tax returns annually. This tax service has been running for a dozen years, especially at the Ciawi Bogor Primary Tax Service Office. The purpose of the review is to find out how the procedure for filling and reporting the Annual SPT of Individual Taxpayers through e-Filling at the Ciawi Bogor Primary Tax Service Office, especially Form 1770 S, and what obstacles occur during the process of filling and reporting the Annual SPT. The results of the review that the filling and reporting of the Annual SPT 1770 S Individual Taxpayer through E-Filling at the Ciawi Bogor Primary Tax Service Office in the implementation of its activities has been running well and effectively. This activity can facilitate taxpayers who have difficulties or obstacles in filling and reporting their Annual SPT. These taxpayers will be guided by the e-Filling service starting from applying for an EFIN if they don't have one or forget it, then the process of registering a DJP Online account for those who have never registered, forgetting their password/email if any, then the process of filling out and reporting the Annual Tax Return until the tax return is sent and receiving Electronic Receipt Evidence sent by the online DJP email to the taxpayer's email.   Keywords: Tax Administration, Annual Tax Return, e-Filling.
Penerapan Peraturan Pemerintah No. 23 Tahun 2018 Pada CV Karya Rasa Indonesia Maharani, Mira; Dewi, Kusuma; Wahyuni, Iis
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 2 (2024): JABKES Edisi Agustus 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i2.1932

Abstract

Taxes are a source of state financial income collected by gathering funds or money from taxpayers into the state treasury. One tax that significantly contributes to the state is income tax. Among the types of income taxes is the Final Income Tax based on Government Regulation Number 23 of 2018 for MSMEs (Micro, Small, and Medium Enterprises) with a certain gross circulation. The review was conducted at CV. Karya Rasa Indonesia, an MSME engaged in the sale and manufacture of Bogor specialty souvenirs. The purpose of this discussion is to understand the implementation, calculation methods, payment, and reporting of the Final Income Tax based on Government Regulation Number 23 of 2018 as practiced by CV. Karya Rasa Indonesia. The review results at CV. Karya Rasa Indonesia show that the calculation, payment, and reporting of the final income tax for 2021 were in accordance with the applicable tax procedures and regulations in Indonesia. Considering the time frame for the application of Government Regulation Number 23 of 2018 with corporate taxpayers in the form of limited partnerships, it is expected that the company will continue to monitor and follow the development of tax regulations and provisions to avoid miscalculation and tax reporting errors.   Keywords: Tax, Government Regulation No. 23 of 2018, MSMEs
Pelatihan peningkatan mutu pendidikan sebagai solusi problem kultural Hamid, Abdul; Ulya, Kiswatuna; Wahyuni, Iis
KHIDMAH : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2022): Vol. 2 No. 2 (2022): September 2022
Publisher : Lembaga Penerbitan, Penelitian, dan Pengabdian Masyarakat (LP3M) UNZAHLP3M

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.699 KB) | DOI: 10.55210/khidmah.v2i2.138

Abstract

Dalam menghadapi tantangan global yang semakin ketat, upaya untuk meningkatkan mutu pendidikan di Indonesia menghadapi berbagai hambatan yang kompleks. Selain masalah terkait pendanaan dan sarana prasarana, kendala tradisional seperti sikap mental, budaya, dan sistem nilai yang dipegang teguh oleh masyarakat, termasuk para tokoh pendidikan, juga menjadi tantangan signifikan. Meskipun pemerintah telah mengeluarkan kebijakan pro-pendidikan, namun seringkali tidak terlihat korelasi positif dalam peningkatan mutu pendidikan. Persoalan seperti kurangnya tertatanya sistem pendidikan, rendahnya mutu pembelajaran, ketidakrelevanan kurikulum, dan masalah kemampuan, menjadi permasalahan yang sering muncul. Dalam konteks ini, guru dianggap sebagai akar dari permasalahan tersebut, sehingga identifikasi masalah pendidikan menjadi krusial untuk memahami hambatan sebenarnya yang dihadapi.
Analisis kinerja bank pemerintah sebelum dan selama pandemi covid-19 wahyuni, Iis
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

State-owned banks are able to provide nearly 50 percent of the net profit of the entire national banking sector. However, the Covid-19 pandemic that hit the face of the earth in early 2020 turned the development of the Indonesian government Bank upside down. As a result of this outbreak, state-owned banks experienced several problems, namely arrears in payments from customers, increased credit exposure, and decreased levels of liquidity, solvency and profitability. This study aims to examine differences in Third Party Funds (DPK), credit risk (NPL), liquidity (LDR), and profitability (ROA) of state-owned banks before and during the COVID-19 pandemic. This study used a comparative quantitative method with analytical techniques using the paired sample t-test and the Wilcoxon signed ranks test with the classical assumption test. The sampling technique used purposive sampling, then obtained 4 research samples, including Bank BRI, Bank Mandiri, Bank BNI, and Bank BTN. This study uses secondary data in the form of quarterly financial reports of government banks listed on the Indonesia Stock Exchange for the 2018-2021 period. The results of this study indicate that Third Party Funds (DPK), Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), Return on Assets (ROA) all experienced significant differences during the 2018–2019 period before the COVID-19 pandemic significant differences occurred during the COVID-19 pandemic (2020–2021).
Strategy to Improve Teacher Performance Through Teacher Professional Education Wahyuni, Iis; Hamid, Abdul; Ma’arif, Mohamad Ahyar
Journal of Educational Management Research Vol. 4 No. 1 (2025)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v4i1.865

Abstract

This study aims to analyze strategies for improving teacher performance through the Teacher Professional Education Program in elementary schools. The background of this study is the importance of teacher professionalism in supporting the quality of national education. The method used is a qualitative approach with data collection techniques through interviews, observations, and documentation. The data results were analyzed using thematic analysis with the Clarke and Braun approach. The results of the study indicate that Teacher Professional Education plays a positive role in improving teacher competence, especially in managing learning, preparing teaching materials, and delivering materials effectively. In addition, there is an increase in the culture of regular training which also encourages an increase in teacher professionalism. Initial obstacles such as limited facilities and infrastructure were successfully overcome through the principal's initiative. The findings are expected to be a reference as an effective strategy in supporting the development of teacher performance in a sustainable manner in elementary schools.
Analysis Of Financial Performance On Stock Prices With Earning Growth As A Mediator Variable On Infrastructure In Indonesia Wahyuni, Iis; Herawati, Heti; Suharmiati, Suharmiati; Salim, Inne Natalia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3694

Abstract

Financial performance is one of the indicators used by investors to assess a company. The stock price is a reference used in investing. This study aims to analyze the effect of the company's financial performance proxied by Return On Equity (ROE), Net Profit Margin (NPM) and Total Asset Turnover (TATO) on Stock Price with Earning Growth as a mediator variable. This research uses a quantitative approach. The data used is secondary data obtained through the Indonesia Stock Exchange on the website www.idx.co.id. The population in this study were 16 infrastructure sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. Purposive sampling is used as a method in selecting samples. So that from the predetermined criteria, 80 units of analysis were obtained. In this study, path analysis techniques were used. Hypothesis testing was carried out using the Eviews 12 program. Stock prices are valued at closing prices. The results of this study indicate that Return On Equity (ROE), Net Profit Margin (NPM) and Total Asset Turnover (TATO) have no effect on Earning Growth . Return On Equity (ROE), Net Profit Margin (NPM), Total Asset Turnover (TATO) and Earning Growth have no effect on stock prices. For the mediation effect, it results that Earning Growth is unable to mediate the effect of Return On Equity (ROE), Net Profit Margin (NPM) and Total Asset Turnover (TATO) on stock prices.   Keywords: Financial Performance, Stock Price, Return On Equity, Net Profit Margin, Total Asset Turnover, Earning Growth.
THE EFFECTIVENESS OF IMPLEMENTATION OF SAK EMKM TO INCREASE ACCESS TO BANKING CAPITAL ON MSMES IN BOGOR REGENCY Wahyuni, Iis; Sutomo, Hadi
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i2.102

Abstract

ABSTRACT The purpose of this study is to measure the extent to which the implementation of SAK EMKM has been achieved by MSME entrepreneurs in Bogor Regency. to find out whether the preparation of financial reports in accordance with SAK EMKM can increase MSME banking access to capital, to find out what the obstacles and challenges faced by MSME entrepreneurs in implementing SAK EMKM at MSMEs in Bogor Regency. The results showed that the implementation of SAK EMKM that had been achieved in the Cibinong Raya area of ​​Bogor Regency was still low, namely 16.7%. Preparation of financial reports in accordance with SAK EMKM is very influential for MSME players in increasing access to MSME banking capital, it is proven that MSME actors who have prepared Financial Statements with SAK EMKM standards who apply for Bank loan access pass 100%, meanwhile, MSME players who had financial reports not yet standardized SAK EMKM who applied for access to loans from banks and other institutions passed only 23%. The obstacles and challenges faced by MSME entrepreneurs in implementing SAK EMKM are, many MSME players have received socialization about the preparation of SAK-EMKM-based financial reports, education level of MSME actors, the absence of on going training and mentoring in SAK-EMKM-based financial reporting training.
ANALYSIS OF IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS OF MSMEs TO DRIVE MSMEs IN BOGOR CITY TO RISE DURING POST-COVID-19 PANDEMIC Wahyuni, Iis
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v4i2.183

Abstract

It was recorded that there were 65,000 MSMEs in the city of Bogor which were registered in the MSME Service Office data, which experienced a significant decline in sales during the COVID-19 pandemic. The role of accounting for MSMEs is to assist in financial control, operations, reporting, and planning. This study aims to determine the business conditions of MSME actors during the COVID-19 pandemic. The results of the study revealed that the business conditions of MSME actors in the city of Bogor during the Covid-19 pandemic experienced a decline in sales turnover, some even had to terminate their employment. The role of MSME financial accounting standards during the COVID-19 pandemic has not helped much, only to facilitate administration in obtaining government stimulus assistance and tax incentives, to assist in obtaining government capital loans and other financial institutions, and assisting in making business decisions during the pandemic and post-pandemic. pandemic.
Co-Authors Abdul Hamid Asfiya, Nurul Desi Efrianti Dewi, Kusuma Hadi Sutomo Heti Herawati Maharani, Mira Ma’arif, Mohamad Ahyar Rosalia, Vanisa Salim, Inne Natalia Suharmiati Suharmiati Ulya, Kiswatuna