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IMPLEMENTASI PAJAK PERTAMBAHAN NILAI (PPN) ATAS SUBSIDI LIQUEFIED PETROLEUM GAS (LPG) Hariyani, Dwi; Orbaningsih, Dwi; Farhan, Djuni
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 1 (2020): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.483 KB)

In the VAT Act taxable entrepreneurs have the obligation to calculate, calculate, deposit and report using the VAT Period VAT. The implementation must be fulfilled by taxpayers as a form of compliance and compliance with the Taxation Law. At present the taxable entrepreneur (agent) of 3 kg LPG cylinders, especially Malang Raya, is in the midst of an issue related to the debt owed and the non-payment of VAT on delivery. The purpose of this study is to evaluate in detail the facts or phenomena related to the implementation of VAT on subsidies for 3 kg LPG cylinders applied to PT. Gunawan Migas and PT. Lancar Putra Jaya in accordance with the VAT Act. Data collection techniques used were observation, interviews and documentation. This research is a case study research with descriptive analysis technique with a qualitative approach. The results of the study are: a) Differences in the implementation of VAT applied at PT. Gunawan Migas and PT. Lancar Putra Jaya. b) Differences of opinion between taxpayers, tax authorities and practitioners in the field of taxation between VAT payable and VAT unpaid for submission. c) Taxpayers consider that the tax authorities only pursue the budget function compared to the regularend function. This research is important to be conducted as a study material for the Government and the Tax Service Office (KPP) to follow up on policies related to the regulation of subsidized LPG 3 kg cylinders. Keywords: Liquefied Petroleum Gas, VAT, Subsidies

PENGARUH KOMPETENSI DAN MOTIVASI TERHADAP KINERJA PEGAWAI DENGAN DISIPLIN SEBAGAI MEDIASI Oni Eko Cahyono; Dwi Orbaningsih; Gendut Budi Wahyono
Jurnal Riset Mahasiswa Manajemen Vol. 9 No. 2 (2021): OKTOBER
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrmm.v7i2.6480

Penelitian ini merupakan penelitian survey dengan menggunakan tipe explanatory research. Sampel sebanyak 60 orang responden pegawai baik PNS maupun Non PNS pada Dinas Pemberdayaan Masyarakat Dan Desa (PMD) Kabupaten Malang. Hasil penelitian ini menjelaskan : 1) Terdapat pengaruh yang signifikan komperensi, motivasi dan disiplin terhadap peningkatan kinerja pegawai, 2) ada pengaruh secara parsial atau individu antara kompetensi terhadap kinerja pegawai, 3) ada pengaruh secara parsial atau individu antara motivasi, terhadap kinerja pegawai, 4) ada pengaruh yang secara parsial antara kompetensi terhadap disiplin pegawai, 5) ada pengaruh secara parsial antara motivasi terhadap disiplin pegawai, 6) ada pengaruh secara parsial atau individu antara disiplin terhadap peningkatan kinerja pegawai.

Implementasi Pajak Pertambahan Nilai (PPN) atas Subsidi Liquefied Petroleum Gas (LPG) Dwi Hariyani; Dwi Orbaningsih; Djuni Farhan
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v3i1.575

In the VAT Act taxable entrepreneurs have the obligation to calculate, calculate, deposit and report using the VAT Period VAT. The implementation must be fulfilled by taxpayers as a form of compliance and compliance with the Taxation Law. At present the taxable entrepreneur (agent) of 3 kg LPG cylinders, especially Malang Raya, is in the midst of an issue related to the debt owed and the non-payment of VAT on delivery. The purpose of this study is to evaluate in detail the facts or phenomena related to the implementation of VAT on subsidies for 3 kg LPG cylinders applied to PT. Gunawan Migas and PT. Lancar Putra Jaya in accordance with the VAT Act. Data collection techniques used were observation, interviews and documentation. This research is a case study research with descriptive analysis technique with a qualitative approach. The results of the study are: a) Differences in the implementation of VAT applied at PT. Gunawan Migas and PT. Lancar Putra Jaya. b) Differences of opinion between taxpayers, tax authorities and practitioners in the field of taxation between VAT payable and VAT unpaid for submission. c) Taxpayers consider that the tax authorities only pursue the budget function compared to the regularend function. This research is important to be conducted as a study material for the Government and the Tax Service Office (KPP) to follow up on policies related to the regulation of subsidized LPG 3 kg cylinders. Keywords: Liquefied Petroleum Gas, VAT, Subsidies

Pengaruh Kecukupan Modal dan Penyaluran Kredit Terhadap Profitabilitas Dengan Risiko Kredit Sebagai Variabel Pemoderasi Pada Perusahaan Bank Perkreditan Rakyat (BPR) di Malang Raya Periode 2017-2019 Suati - Rakhmawati; Dwi - Orbaningsih; Oyong Lisa
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 1 (2021): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i1.881

This research aims to analyze the effect of capital adequacy and lending on profitability with credit risk as a moderating variable. This type of research is associative research with quantitative research methods that are systematic, planned, and structured using numbers as the research approach. The population in this study were 47 rural banks in Malang Raya, while the research sample was selected using a purposive sampling method with certain criteria. Based on the predetermined criteria, there were 28 companies with a three-year research period. The data analysis method used in this research is descriptive statistical analysis, multiple linear regression analysis, and interaction test of Moderated Regression Analysis using the IBM Statistical Package for Social Science version 22nd software. The results of the analysis state that capital adequacy has an effect on profitability, credit distribution has no effect on profitability, credit risk is unable to moderate the relationship between capital adequacy and profitability, and credit risk is unable to moderate the relationship between credit distribution and profitability.

IbM WARUNG WISATA SELOREJO: PENINGKATAN KEMAMPUAN PENGELOLA UMKM WARUNG SELOREJO DALAM TATAKELOLA KEUANGAN, PEMASARAN DAN PELAYANAN KONSUMEN Ernani Hadiyati; Dwi Orbaningsih; Sugeng Mulyono
SHARE: Journal of Service Learning Vol. 3 No. 1 (2015): DECEMBER 2015
Publisher : Institute of Research and Community Outreach - Petra Christian University

This community service project aims to improve the managerial performance of SMEs on accounting, marketing and services to their consumers. This objective is achieved through brushing up the managerial skills of the manager of the targeted SMEs, especially the financial and marketing skills, as well as their performance in providing consumer services. The expected outcomes are: SMEs’ managerial training, module and guidelines for applying accounting principles and providing good consumer services. The method used is the combination of common training principles, assistance and financial support for encouraging the targetted SMEs to implement the materials used in the training. The result of this project indicates that the targeted SMEs, that is, Selorejo tourists’ food stall, show improvement in their performance in accounting and consumer service.

Determinan Nilai Perusahaan dengan Ukuran Perusahaan dan Leverage sebagai Pemoderasi pada Perusahaan Konstruksi Muammar Muammar; Dwi Orbaningsih; Ahmad Ahmad
Jurnal Riset Keuangan dan Akuntansi Vol 5, No 2 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v5i2.1996

This study aims to determine the determinants of firm value with firm size and leverage as moderating variables in construction companies. This research was conducted at a construction company. This is because the construction company is one of the biggest contributors to Gross Domestic Product (GDP) in Indonesia. The research method used is quantitative-comparative with the research sample are construction companies listed on the Stock Exchange with the 2014-2017 observation period determined through purposive sampling. There are 9 companies that meet the criteria. And there are 36 observations. The analytical method used is Multiple Regression Analysis and Moderation Regression Analysis (MRA). With the results of the study a) Disclosure of CSR does not affect the value of the company, b) The size of the company is not able to influence the disclosure of CSR with company value, c) Leverage can influence the disclosure of CSR with company value, d) Managerial ownership does not affect company value, e) Size companies cannot influence between Managerial Ownership and company Value and f) Leverage is not able to influence between Managerial Ownership and Corporate Value.Keywords : CSR Disclosure, Managerial Ownership, Company Size, Leverage, Company Value

Pelatihan Kognitif Wirausaha Muda Muslim UIN Satu Tulungagung Agus Sujianto; Dwi Orbaningsih
J-ADIMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 10, No 1 (2022)
Publisher : (STKIP) PGRI Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/j-adimas.v10i1.3036

Pelatihan ini terselenggara untuk mendorong perbaikan kinerja ekonomi daerah dan nasional melalui penguatan kognisi wirausaha. Memang tidak bisa dielakkan bahwa motivasi wirausaha bisa saja berangkat dari lingkungan dan keturunan, tetapi aspek pendidikan yang diperluas dalam bentuk pelatihan-pelatihan juga tidak bisa dipandang sebelah mata. Pengetahuan atau kognisi wirausaha salah satunya, dimana mindset wirausaha mahasiswa bisa saja terbangun dari pelatihan-pelatihan yang berkesinambungan. Kegiatan ini sebagai salah satu bentuk pertanggung jawaban perguruan tinggi yaitu Universitas Islam Negeri Sayyid Ali Rahmatullah pada program pengabdian kepada masyarakat. Pelatihan ini diikuti oleh mahasiswa Program Studi Magister Ekonomi Syariah sebanyak 40 orang. Berdasar hasil pengamatan pada waktu pelatihan menunjukkan bahwa mahasiswa proaktif dalam mengikuti kegiatan yang ditandai oleh partisipasi aktif dalam tanya jawab. Kemudian, hasil pelatihan menunjukkan terjadinya peningkatan animo mahasiswa untuk berwirausaha baik wirausaha yang berbasiswa perencana bisnis maupun bisnis rumah tangga yang relatif tidak memerlukan perencanaan bisnis yang detail atau terperinci.

PENGARUH KOMPETENSI DAN MOTIVASI TERHADAP KINERJA PEGAWAI DENGAN DISIPLIN SEBAGAI MEDIASI Oni Eko Cahyono; Dwi Orbaningsih; Gendut Budi Wahyono
Jurnal Riset Mahasiswa Manajemen Vol. 10 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrmm.v8i1.6475

Penelitian ini merupakan penelitian survey dengan menggunakan tipe explanatory research. Sampel sebanyak 60 orang responden pegawai baik PNS maupun Non PNS pada Dinas Pemberdayaan Masyarakat Dan Desa (PMD) Kabupaten Malang. Hasil penelitian ini menjelaskan : 1) Terdapat pengaruh yang signifikan komperensi, motivasi dan disiplin terhadap peningkatan kinerja pegawai, 2) ada pengaruh secara parsial atau individu antara kompetensi terhadap kinerja pegawai, 3) ada pengaruh secara parsial atau individu antara motivasi, terhadap kinerja pegawai, 4) ada pengaruh yang secara parsial antara kompetensi terhadap disiplin pegawai, 5) ada pengaruh secara parsial antara motivasi terhadap disiplin pegawai, 6) ada pengaruh secara parsial atau individu antara disiplin terhadap peningkatan kinerja pegawai.

Faktor Anteseden Penerapan E-Filling pada Masa Pandemi COVID-19 Dadang Eko Budiraharjo; Dwi Orbaningsih

Publisher : Universitas Yudharta Pasuruan

The purpose of this study is to analyze the effect of income on taxpayer behavior and individual taxpayer compliance, e-filing policy on taxpayer behavior and individual taxpayer compliance, taxpayer behavior on individual taxpayer compliance, income and e-filing policies towards individual taxpayer compliance. individual taxpayer compliance through taxpayer behavior. The research method used is PLS on 91 taxpayer respondents at the North Malang Primary Tax Office by using accidental sampling. The results show that the effect of income on taxpayer behavior is negative and insignificant, e-filing policy on taxpayer behavior is positive and insignificant, taxpayer behavior towards personal taxpayer compliance is negative and significant, income on personal taxpayer compliance is positive. and significantly, e-filing policy on personal taxpayer compliance is positive and significant, income and e-filing policy on personal taxpayer compliance through taxpayer behavior has a significant effect.

EVALUASI PENGELOLAAN ADMINISTRASI PADA SATPOL PP UNTUK MENINGKATKAN PELAYANAN PADA MASYARAKAT DI KABUPATEN PROBOLINGGO Mishul Sauliyah Fitriawati; Dwi Orbaningsih; Sungkono
Ar-Ribhu : Jurnal Manajemen dan Keuangan Syariah Vol 3 No 2 (2022): Ar-Ribhu
Publisher : Faculty of Islamic Economics and Business

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ABSTRACT The Civil Service Police Unit (Satpol PP) is one of the government officials who is a line element that is always at the forefront of maintaining the mandate of Regional Regulations and is always in direct contact with the community. Order and peace in society are things that are highly coveted, both by state administrators, in this case the government, as well as the community itself and for the creation of order and peace, this certainly cannot be separated from the role of Satpol PP in collaboration with other law enforcement agencies. Therefore, the affairs of order and peace are also left to the Satpol PP in order to maximize the socialization of legal products, especially Regional Regulations, Probolinggo Regency Government Regulations, Probolinggo Regency Government Decrees and other legal products in carrying out the wheels of Government in the region to the community. This research uses a qualitative approach that produces descriptive data, this type of research is descriptive research. The place of this research was in the Head of Security and Escort in the Civil Service Police Unit, Probolinggo Regency. In this study, the researcher used a qualitative research method which was designed in three stages, namely interviews, observation and documentation. In conducting this research, the required data were obtained from two sources, namely: primary data and secondary data. The results of this study concluded that to carry out the duties of both daily activities and administrative tasks, the Probolinggo District Civil Service Police Unit in addition to functional positions also formed sub-sections that were responsible for their duties and functions, especially in the field of administration. each individual member of the organization is provided with good training to support their performance. Employees who are proven to have decreased performance are to provide clear feedback and find out the cause of the decline in performance. As a boss always get used to appreciate every improvement.

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