Article Per Year (5 Year)
p-Index From 2021 - 2026
5.788
P-Index
This Author published in this journals
All Journal KACANEGARA Jurnal Pengabdian pada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Financial, Accounting, and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Nusantara Science and Technology Proceedings Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Economy, Education and Entrepreneurship (IJE3) Bima Journal : Business, Management and Accounting Journal JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Ekonomika Dan Bisnis Journal of Accounting and Digital Finance Economic Reviews Journal Robust: Research of Business and Economics Studies Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Journal of Health, Education, Economics, Science, and Technology (J-HEST) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Kajian dan Penelitian Umum IIJSE VISA: Journal of Vision and Ideas Prosiding Seminar Nasional CORISINDO
Tituk Diah Widajantie
UPN "VETERAN" JAWA TIMUR
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

Published : 42 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 42 Documents
Search

 1   2   3   4   5 
Evaluasi Penerapan Sistem Pengendalian Internal dan Siklus Penjualan Online Berbasis WhatsApp pada CV Kurnia Raudlatishafa, Ershazkiya; Widajantie, Tituk Diah
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.4133

Abstract

In the era of globalization that continues to grow and develop, many companies are competing to expand their market reach and increase their income, one of which is by selling online. Online sales have revolutionized the way we do business, opening the gates of limitless opportunities in the digital era. This research aims to evaluate the implementation of the online sales cycle internal control system at CV Kurnia, explore the CV Kurnia online sales system. This research uses qualitative research methods which will be explained in a descriptive manner. The type of data that researchers use in this research is qualitative data, namely from the results of interviews and personal documentation. The evaluation results of CV Kurnia's internal control system show that the Company has implemented internal control which can be said to be quite good. However, there are still some shortcomings. Of the five elements of COSO internal control that still need to be improved are information and communication. Because there is still some limited information regarding online sales. The results of online sales cycle research have shown that online sales are running well and regularly. 
Analisis Perbandingan Perhitungan PPh 21: Penerapan Skema Tarif Efektif Rata-Rata (TER) dengan Aturan Lama bagi Karyawan Tetap Nawangsari, Nonny Laurencia; Widajantie, Tituk Diah
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.4176

Abstract

The calculation of Income Tax (PPh) Article 21 for permanent employees is often considered complicated and confusing, especially with the various calculation schemes available. This study aims to compare two PPh 21 calculation methods: the newly implemented Average Effective Rate (TER) scheme and the old rules, to identify the main differences between the two methods. A comparative method was chosen to analyze the theoretical review of the PPh 21 calculation methods, conduct calculation simulations with both methods, and evaluate their impact on the amount of tax payable by permanent employees. The main reason for writing this article is to provide a deeper understanding of the differences in PPh 21 calculations between the two methods and to offer recommendations to relevant parties, especially to enhance the understanding of students and tax practitioners regarding PPh 21 calculations. Thus, this article is expected to help reduce the confusion and administrative burden often faced by taxpayers in fulfilling their tax obligations. The results of this study show that the implementation of the TER scheme can simplify the PPh 21 calculation process and improve tax administration efficiency, although proper socialization and understanding are still required to optimize tax compliance.
Perbandingan Proses Pengisian SPT Tahunan antara Wajib Pajak Orang Pribadi dan Badan: Perspektif Magang di Kantor Konsultan Pajak Multi Sinergy Consultant Mahardika, Tiska Ayu; Widajantie, Tituk Diah
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.4200

Abstract

The process of filling out the Annual Tax Return (SPT) is an important aspect of tax obligations for taxpayers, both individuals and business entities. This research aims to analyze the comparison of the annual SPT filling process between the two types of taxpayers, as well as identify the challenges faced by intern students and provide recommendations to improve student understanding. Using descriptive comparative methods, this research was conducted at the Multi Sinergi Consultant Tax Consultant Office. The research results show: 1) The process of filling out an individual's annual tax return focuses more on collecting personal documents and individual income: 2) filling in a corporate annual tax return includes a deeper understanding of the financial structure and accounting system of a business entity. Internship students often experience difficulties, especially in connecting information from the agency's financial reports with the requirements for filling out the Agency's Annual SPT. Recommendations include more integrated education between theory and practice, as well as relevant internship experience to increase students' understanding of the process of filling out annual tax returns.
Analisis Perencanaan PPh 21 dengan Metode Gross Up sebagai Upaya Meningkatkan Efisiensi Beban Pajak Rahmadhani, Cinta Tunggal; Widajantie, Tituk Diah
VISA: Journal of Vision and Ideas Vol. 5 No. 1 (2025): Journal of Vision and Ideas (VISA)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v5i1.4506

Abstract

This research aims to find out how the company PT XYZ in optimizing the tax burden to reduce risks and avoid tax sanctions by using the Gross-Up method. This method makes the company pay employee taxes, but the employee's net salary remains the same. The research method used in this research is a qualitative descriptive method, namely by studying one case of a company in KKP/KJA Enny Consulting in 2023. The data is analyzed to determine company and employee tax savings after using the Gross-Up method. The results show that this method can save employees taxes and increase their satisfaction. Companies can also manage tax burdens better and according to regulations. This research concludes that the Gross-Up method can be a solution for other companies who want to save PPh 21 taxes for employees and companies.
Penyebab dan Penyelesaian SP2DK Terhadap Pelaporan SPT Tahunan Orang Pribadi Studi Kasus Terhadap Klien KKP XYZ Zidane, Enrico Muhammad; Widajantie, Tituk Diah
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.409

Abstract

The aim from this research is to find out the main factor causing the publication of SP2DK and how to complete it. The researcher decided to use a qualitative research method with a qualitative descriptive approach. This research is a case study of clients from KKP XYZ. Data was collected through observation techniques and through documents from a second party, namely KKP XYZ. The type of data analysis technique used in this research is qualitative descriptive data analysis technique. The results of the research concluded that the main factor in the issuance of SP2DK was due to a misunderstanding of the concept of reporting and filling out the Annual tax return between the KKP and the KPP, then to resolve this, the Taxpayer had to provide a response and reply to the DJP and make a revised Annual SPT to respond to the SP2DK and so that no investigation was carried out.
Analisis Penerapan Stock Opname Terhadap Pengendalian Internal Persediaan: Pt Bub Shakira, Naila; Widajantie, Tituk Diah
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i5.3643

Abstract

Effective internal inventory control is essential for companies to ensure accurate and efficient inventory management. Stock taking is an important method of internal inventory control that aims to physically verify the quantity and value of inventory. This study aims to conduct an in-depth analysis of how the implementation of periodic stock opname contributes to the effectiveness of internal control and the accuracy of inventory data at PT BUB, a medium-sized retail company specializing in Hajj and Umrah souvenirs. The research employed a descriptive qualitative approach, using data collection techniques in the form of semi-structured interviews with key informants, as well as direct observations of the stock opname process in the warehouse and outlets. The data obtained were analyzed thematically and deductively through reduction, categorization, and interpretation processes, referring to the five components of the COSO Internal Control – Integrated Framework and the perspective of Agency Theory. The findings indicate that the implementation of periodic stock opname has proven to be an essential instrument in control and monitoring activities, enabling the detection of data discrepancies and minimizing the potential for fraud. Nevertheless, its effectiveness is still hampered by delays in transaction input, weak interdepartmental coordination, and limited adaptation to the new information system (SHAPE). These results reinforce empirical evidence that the integration of manual and digital controls, supported by a culture of discipline and effective communication, is the key to effective inventory control.
Corporate Social Responbility and Good Corporate Governance On Company Value Widajantie, Tituk Diah; Putri, Sofia Yunida
Robust: Research of Business and Economics Studies Vol. 2 No. 1 (2022): April 2022
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v2i1.3690

Abstract

The value of the company is the main goal of a company formed. However, in its implementation there are regulations that require companies to have social programs and good corporate governance. This study aims to prove whether there is an effect of corporate social responsibility and good corporate governance on firm value. This research is classified as quantitative research. The population used is SOEs listed on the LQ45 Indonesia Stock Exchange in the 2015-2017 period and with a purposive sampling technique. Data obtained from annual financial reports and sustainability reports. This study uses a quantitative approach with multiple linear regression analysis. The analytical method used is statistical analysis which is calculated using the SPSS (Statistical Package for the Social Sciences) application version 25. The results of this study indicate that: (1) corporate social responsibility has no effect on firm value; (2) good corporate governance has an effect on firm value.
The Role of MDR in the Recording of Digital Sales Transactions in Multi-Outlet Businesses: A Case Study of PT UBUU Ashari, Aviva Putri; Widajantie, Tituk Diah
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.552

Abstract

This study aims to examine the role of the Merchant Discount Rate (MDR) in recording digital sales transactions within a multi-outlet company, using PT UBUU  as a case study. The company has adopted QRIS-based digital payment systems and employs a centralized Point of Sale (POS) and ERP system to record transactions. However, MDR deductions are not automatically recorded in the POS system, requiring manual reconciliation by the head office team. This study uses a qualitative case study approach with data collected through in-depth interviews, observations, and documentation. Informants include the finance manager, supervisor, and administrative staff. The results show that the lack of integration between POS and ERP leads to data inconsistencies and reporting delays. MDR is also used strategically to determine efficient payment channels and to strengthen managerial control over cross-outlet accounting practices. From the perspective of the Theory of Planned Behavior (TPB), MDR recording is influenced by normative pressure from central management and staff perceptions of procedural convenience. These findings indicate that MDR serves a dual role—as a transaction cost and as a strategic tool for decision-making. This study concludes that MDR significantly affects the effectiveness of integrated, efficient, and accountable digital accounting systems in multi-outlet enterprises.
Evaluasi Efektivitas Sistem Semi Manual Dalam Penguatan Pengendalian Internal Dan Pencatatan Keuangan: Studi Kasus Pada PT Unggul Usaha Berdaya Wulandari, Desinta; Widajantie, Tituk Diah
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 2 (2025): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i2.346

Abstract

This research aims to evaluate the effectiveness of the semi-manual accounting system in strengthening internal control and ensuring transaction accuracy during the transition from ISC ERP to SHAPE ERP at PT Unggul Usaha Berdaya. The study focuses on how hybrid systems serve as a bridge between technological change and organizational readiness, emphasizing internal control, risk mitigation, and data integrity. Using a qualitative case study method, data were obtained through interviews, observations, and documentation review. The results show that the semi-manual system enhances verification and data validation, maintains financial reliability, and functions as a preventive measure against information loss during system migration. Although it increases workload, it provides an additional control layer that strengthens accountability and audit trails. Theoretically, this research integrates the COSO internal control framework (2013) with ERP transition theory, offering new insights into hybrid control models for developing economies. Practically, it recommends structured SOP documentation, staff training, and automation readiness to ensure sustainable ERP implementation.
Studi Perilaku Menabung terhadap Pengguna Layanan Teknologi Keuangan : Systematic Literature Review Maharani, Intan Dewi; Widajantie, Tituk Diah
CORISINDO 2025 Vol. 1 (2025): Prosiding Seminar Nasional CORISINDO 2025
Publisher : CORISINDO 2025

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/corisindo.v1.5640

Abstract

Penelitian ini dilakukan guna menelaah variabel yang berdampak terhadap perilaku menabung pada pengguna aplikasi teknologi keuangan melalui pendekatan systematic literature review. Pemahaman kebiasaan perilaku menabung menjadi salah satu isu yang ambivalen dalam pengambilan keputusan di tengah gencarnya masyarakat menggunakan teknologi keuangan seperti aplikasi dompet digital sebagai alat pembayaran dalam kehidupan sehari-hari. Fokus penelitian ini diarahkan pada tiga determinan utama yaitu literasi keuangan, sikap keuangan, dan kontrol diri. Metodologi yang digunakan adalah SLR terhadap lima artikel yang diterbitkan dalam rentan waktu tahun 2021-2025 yang diperoleh dari basis data publish atau perish. Hasil analisis menunjukkan bahwa literasi keuangan memiliki dampak terhadap perilaku menabung dikarenakan literasi keuangan yang tinggi membuat pengguna teknologi digital mampu meningkatkan perilaku menabungnya dikarenakan pengambilan keputusan keuangan yang baik. Sedangkan sikap keuangan tidak berdampak pada perilaku menabung dikarenakan sikap keuangan hanya meningkatkan perilaku investasi. Sedangkan kontrol diri memiliki dampak terhadap perilaku menabung, di mana teknologi keuangan berisiko membuat penggunanya menjadi lebih konsumtif akibat kemudahan transaksi sehingga kontrol diri yang baik berdampak pada perilaku menabung yang baik pula. Penelitian ini memberikan implikasi penting bagi individu dan kelompok yang menggunakan teknologi keuangan agar dapat lebih bijak dalam mengelola keuangannya melalui perilaku menabung.
Co-Authors Acynthia Ayu Wilasittha Agustina, Putri Ella Alisyah, Silva Norma Anggraeni, Deviana Kusnul Anggraini, Ullif Athiyah Arifin, Annisa Putri Asah, Maranatha Kezya Beauty Caesaria Ashari, Aviva Putri Asmawati, Talitha Raissa Athallah, Zidan Dhia Batara, I Wayan Darma Dhiya Ulhaq, Ghinaa Rizki Dirapuspita, Vincensia Rena Dzakiyah, Annisa Aliyyatud Fadhilah, Miftakhul Harjanti, Widya Nanda Indrawati Yuhertiana Junaidi, M. Hilmi Karim, Muhamad Farhan Maharani, Intan Dewi Mahardika, Tiska Ayu Merlinda, Viona Mumpuni, Dian Pramesti Sukma Muslimah, Aprilia Nawangsari, Nonny Laurencia Oktadifa, Rani Melati Perdana, Muhammad Rama Putra Permata, Marchelo Boas Pitaloka, Rike Diya Ayu Purwandari, Aprilia Putri, Sofia Yunida Rahmadhani, Cinta Tunggal Raudlatishafa, Ershazkiya Riyani, Annisa Ayu Rizqia, Laela Saragih, Alben Putra Juda Shakira, Naila Siahaan, Plenskey Ivanovik Alexander Sofie Yunida Putri Taufiqurrahman, Mohammad Aviciena Wulandari, Desinta Yasser, Haekal Zidane, Enrico Muhammad