Articles
<![CDATA[Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi melalui Kualitas Pelayanan dan Kesadaran Wajib Pajak ]]>
<![CDATA[Novi Khoiriawati]]>;
<![CDATA[Dianita Meirini]]>
<![CDATA[ BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): BUDGETING : Journal of Business, Management and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/budgeting.v3i2.3866
<![CDATA[This research aims to prove whether there is an influence on the quality of tax services and taxpayer awareness of the compliance of private taxpayers in Tulungagung Regency. The number of samples used in the study was 245. The data analysis technique used is multiple linear regression. The results showed that there was a positive influence between the quality of tax services on taxpayer compliance. In conclusion, the better the quality of tax services, the higher the compliance of taxpayers. There is a positive influence on taxpayer awareness of taxpayer compliance. This shows that the higher the satisfaction felt by taxpayers, the higher the compliance of taxpayers. Keywords: Compliance, Taxpayer Awareness, Tax Services]]>
<![CDATA[THE IMPLEMENTATION INTERNAL CONTROL OF ACCOUNT RECEIVABLE IN KUD TANI WILIS SENDANG TULUNGAGUNG ]]>
<![CDATA[Annisaa Miftahul Ni'mah]]>;
<![CDATA[Novi Khoiriawati]]>
<![CDATA[ BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 02 (2021): Balance: Journal of Islamic Accounting ]]>
Publisher : <![CDATA[State Islamic Institute (IAIN) Tulungagung ]]>
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DOI: 10.21274/balance.v2i02.4891
<![CDATA[The background to this research is that the KUD Tani Wilis Sendang Savings and Credit Unit is one of the cooperatives that provide debt and credit services to help the economy of the surrounding community. In its operational activities, the Savings and Credit Unit of Tani Wilis has an internal control of receivables which is a process or a plan implemented by the management to support the success of the company. Internal control is very important, where if one of its components is not respected, there will be a synchrony between the objectives of the company and the reality. The objectives of this study are (1) to assess the application of internal control of receivables based on the COSO framework, (2) to describe the obstacles to the implementation of internal control of receivables in the Savings and Credit Unit by KUD Tani Wilis Sendang, and (3) describe solutions to overcome obstacles to the implementation of internal control over receivables. The method of this study uses a qualitative approach. The data sources obtained are primary and secondary data. Data were collected through interviews, observations and questionnaires. The data analysis technique used is triangulation. The results showed that (1) the implementation of internal control of receivables at the KUD Tani Wilis Sendang Credit and Savings Unit had been implemented with a score of 70.8%. (2) The obstacles encountered by the Savings and Loans Unit of KUD Tani Wilis Sendang are non-performing debts caused by customers who do not want to pay their debts. (3) The solutions given to overcome the obstacles are customer analysis and the imposition of fines and forfeiture of collateral. The results of this study are expected to provide information and input to KUD Savings and Credit Unit Tani Wilis Sendang to optimize the implementation of internal debt control]]>
<![CDATA[Kediri city regional tax revenue before and after the Covid-19 pandemic ]]>
<![CDATA[Rizki Okta Dwi Kurniawati]]>;
<![CDATA[Novi Khoiriawati]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 1 (2022): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/keberlanjutan.v7i1.y2022.p16-24
<![CDATA[AbstractLocal taxes have a significant contribution to the local government revenue. In 2020, the Covid-19 pandemic decreased the amount of local taxes, resulting in lower local revenue. The social restriction policy disallowed non-essential activities. The research was conducted at the Regional Revenue Service of Kediri City to analyze the tx revenue sourcing from local taxes before and after the pandemic at the Regional Financial and Asset Management of Kediri City from 2016-2020. This descriptive qualitative study regarded secondary data and four local tax objects to be analyzed; advertisement tax, restaurant tax, and hotel tax. The results of this study indicated taxes and temporary restaurant taxes. Meanwhile, the contributions of hotel taxes and entertainment taxes were decreased. In general, local taxes in Kediri City decreased during the pandemic AbstrakPajak daerah termasuk bagian dari pendapatan asli daerah. Pada tahun 2020 adanya pandemi Covid-19 membuat pajak daerah menurun yang berakibat menurunnya pendapatan asli daerah, hal tersebut dikarenakan adanya pembatasan sosial oleh pemerintah sehingga tidak diperbolehkan melakukan aktivitas yang tidak penting Di luar Rumah .Tujuan penelitian ini ialah untuk mengetahui tingkat kontribusi pendapatan daerah periode sebelum dan sesudah adanya pandemi pada Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah Kota Kediri Tahun 2016-2020. Objek penelitian adalah Dinas Pendapatan Daerah Kota Kediri. Metode penelitian yang dipakai yakni kualitatif dengan pendekatan deskriptif. Data yang dipergunakan pada penelitian ini ialah data sekunder. Pada penelitian ini menggunakan empat objek pajak daerah untuk dianalisis, yaitu pajak reklame, pajak hiburan, pajak restoran, dan pajak hotel. Penelitian ini menemukan bahwa terdapat dua objek pajak yang mengalami peningkatan kontribusi yaitu pajak reklame dan pajak restoran. Sementara, pajak hotel dan pajak hiburan mengalami penurunan kontribusi. Secara umum pajak daerah di Kota Kediri menurun di masa pandemi. Akan tetapi, kontribusi pajak yang paling besar selama masa pandemi ini adalah kontribusi pajak reklame dan restoran dibandingkan dengan yang lainnya]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Pertambahan Nilai di Kantor Pelayanan Pajak Pratama Tulungagung ]]>
<![CDATA[Zulkifli Rahman Susanto]]>;
<![CDATA[Novi Khoiriawati]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 1, Juni 2022 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v3i1.2393
<![CDATA[This study aims to examine the effect of tax audit and tax collection on Value Added Tax revenue at KPP Pratama Tulungagung. The data collection technique is by using questionnaire data distributed to Taxable Entrepreneurs who have experienced inspection and billing. The method used by the researcher is using a quantitative approach with associative research type. The results of this study indicate that partially tax audit has a positive and significant effect on Value Added Tax revenue at KPP Pratama Tulungagung and tax collection has a positive and significant effect on Value Added Tax revenue at KPP Pratama Tulungagung. Simultaneously, tax audit and tax collection have a positive and significant effect on the value added tax revenue at KPP Pratama Tulungagung.Keywords: Tax Audit, Tax Collection, Value Added Tax]]>
<![CDATA[Kediri city regional tax revenue before and after the Covid-19 pandemic ]]>
<![CDATA[Rizki Okta Dwi Kurniawati]]>;
<![CDATA[Novi Khoiriawati]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 1 (2022): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/keberlanjutan.v7i1.y2022.p16-24
<![CDATA[AbstractLocal taxes have a significant contribution to the local government revenue. In 2020, the Covid-19 pandemic decreased the amount of local taxes, resulting in lower local revenue. The social restriction policy disallowed non-essential activities. The research was conducted at the Regional Revenue Service of Kediri City to analyze the tx revenue sourcing from local taxes before and after the pandemic at the Regional Financial and Asset Management of Kediri City from 2016-2020. This descriptive qualitative study regarded secondary data and four local tax objects to be analyzed; advertisement tax, restaurant tax, and hotel tax. The results of this study indicated taxes and temporary restaurant taxes. Meanwhile, the contributions of hotel taxes and entertainment taxes were decreased. In general, local taxes in Kediri City decreased during the pandemic AbstrakPajak daerah termasuk bagian dari pendapatan asli daerah. Pada tahun 2020 adanya pandemi Covid-19 membuat pajak daerah menurun yang berakibat menurunnya pendapatan asli daerah, hal tersebut dikarenakan adanya pembatasan sosial oleh pemerintah sehingga tidak diperbolehkan melakukan aktivitas yang tidak penting Di luar Rumah .Tujuan penelitian ini ialah untuk mengetahui tingkat kontribusi pendapatan daerah periode sebelum dan sesudah adanya pandemi pada Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah Kota Kediri Tahun 2016-2020. Objek penelitian adalah Dinas Pendapatan Daerah Kota Kediri. Metode penelitian yang dipakai yakni kualitatif dengan pendekatan deskriptif. Data yang dipergunakan pada penelitian ini ialah data sekunder. Pada penelitian ini menggunakan empat objek pajak daerah untuk dianalisis, yaitu pajak reklame, pajak hiburan, pajak restoran, dan pajak hotel. Penelitian ini menemukan bahwa terdapat dua objek pajak yang mengalami peningkatan kontribusi yaitu pajak reklame dan pajak restoran. Sementara, pajak hotel dan pajak hiburan mengalami penurunan kontribusi. Secara umum pajak daerah di Kota Kediri menurun di masa pandemi. Akan tetapi, kontribusi pajak yang paling besar selama masa pandemi ini adalah kontribusi pajak reklame dan restoran dibandingkan dengan yang lainnya]]>
<![CDATA[Analisis Perbedaan Abnormal Return, Trading Volume Activity dan Market Capitalization Sebelum dan Sesudah Pengumuman Covid-19 di Indonesia (Studi Peristiwa Pada Indeks Idx30) ]]>
<![CDATA[Arsy Nasrulloh]]>;
<![CDATA[Novi Khoiriawati]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v7i2.851
<![CDATA[President Joko Widodo officially released information on the entry of Covid-19 on March 2, 2020, in Indonesia. As a result, the Jakarta Composite Index ended lower at 5,361.25. The purpose of this study was to compare average abnormal return, trading volume activity, market capitalization of the IDX30 index before and after the announcement of Covid-19 in Indonesia. This research uses quantitative methods, and the approach in this research is an event study. The sampling technique used is saturated sampling; namely, all issuer companies included in the IDX30 index are 30 companies. Hypothesis testing uses the paired sample t-test for standard data and the Wilcoxon-signed rank test for abnormal data. Based on the findings of this study, there was no change between the average abnormal return and trading volume activity in Indonesia before and after the release of Covid-19. However, this study shows an average difference in market capitalization before and after the announcement of COVID-19]]>
<![CDATA[ANALISIS PENGARUH PROFESIONALISME DAN AKUNTABILITAS AUDITOR TERHADAP KUALITAS AUDITOR ]]>
<![CDATA[Ananda Safi’ Al Hamidah]]>;
<![CDATA[Hindun Delima Tuti]]>;
<![CDATA[Novi Khoiriawati]]>
<![CDATA[ Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 2 No. 4 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi ]]>
Publisher : <![CDATA[CV SWA Anugrah ]]>
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DOI: 10.8734/musytari.v2i4.1048
<![CDATA[Penelitian ini bertujuan untuk melakukan analisis terhadap pengaruh profesionalisme dan akuntabilitas auditor terhadap kualitas auditPenelitian menggunakan metode studi literatur dengan pendekatan kualitatif. Data dikumpulkan melalui data sekunder, seperti jurnal, buku, publikasi pemerintah, dan sebagainya. Sebanyak 20 jurnal nasional dan beberapa e-book dari Google Scholar dan penerbit jurnal lainnya telah dianalisis untuk mengolah data. Proses analisis data melibatkan penarikan kesimpulan dari hasil pengujian data guna mengevaluasi apakah profesionalisme dan akuntabilitas memiliki pengaruh terhadap kualitas audit. profesionalisme dan akuntabilitas auditor mempengaruhi secara positif signifikan terhadap kualitas audit.Secara garis besar, hasil mayoritas penelitian menunjukkan konsensus yang mendukung adanya hubungan positif antara profesionalisme auditor dan kualitas audit. Meskipun, ditemukan variasi temuan dalam beberapa penelitian, seperti penelitian Risandy yang menegaskan bahwa profesionalisme tidak berdampak positif terhadap kualitas audit. Terdapat pemahaman umum bahwa akuntabilitas auditor memiliki pengaruh yang positif terhadap kualitas audit, meskipun adanya perbedaan temuan di beberapa penelitian.]]>
<![CDATA[Strategi Kebijakan Publik Melalui Program Pengentasan Kemiskinan di Era Pemerintahan Jokowi ]]>
<![CDATA[Novi Dianita Sari]]>;
<![CDATA[Nurvita Diah Rahayu]]>;
<![CDATA[Binti Saniatu Salimah]]>;
<![CDATA[Nur Muhammad Hima Firmansah]]>;
<![CDATA[Novi Khoiriawati]]>
<![CDATA[ Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 2 (2024): Juni : Jurnal Ekonomi, Bisnis dan Manajemen ]]>
Publisher : <![CDATA[FEB Universitas Maritim Semarang ]]>
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DOI: 10.58192/ebismen.v3i2.2112
<![CDATA[Poverty is a complex and ongoing social problem that requires an integrated and sustainable approach. The problem of poverty impacts various aspects of people's lives, so it is important to overcome the problem of poverty. The aim of this research is to describe public policy strategies in overcoming poverty. The research approach used is a qualitative approach with the data used in the form of secondary data sourced from documents, Central Statistics Agency (BPS), research journals, articles and relevant sources. The data analysis technique is inductive based on the data obtained, then analyzed in relation to public policy strategies in overcoming poverty. The results of this research show that public policy strategies have been successful and effective in reducing poverty levels through the leadership policies of Joko Widodo and Jusuf Kalla including the Prosperous Family Savings Program (SKS), the Smart Indonesia Program (PIP), the Healthy Indonesia Program, then during Joko's leadership period Widodo and Ma'ruf Amin with the Direct Cash Assistance (BLT) program.]]>
<![CDATA[THE IMPLEMENTATION INTERNAL CONTROL OF ACCOUNT RECEIVABLE IN KUD TANI WILIS SENDANG TULUNGAGUNG ]]>
<![CDATA[Annisaa Miftahul Ni'mah]]>;
<![CDATA[Novi Khoiriawati]]>
<![CDATA[ BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 02 (2021): Balance: Journal of Islamic Accounting ]]>
Publisher : <![CDATA[State Islamic Institute (IAIN) Tulungagung ]]>
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DOI: 10.21274/balance.v2i02.4891
<![CDATA[The background to this research is that the KUD Tani Wilis Sendang Savings and Credit Unit is one of the cooperatives that provide debt and credit services to help the economy of the surrounding community. In its operational activities, the Savings and Credit Unit of Tani Wilis has an internal control of receivables which is a process or a plan implemented by the management to support the success of the company. Internal control is very important, where if one of its components is not respected, there will be a synchrony between the objectives of the company and the reality. The objectives of this study are (1) to assess the application of internal control of receivables based on the COSO framework, (2) to describe the obstacles to the implementation of internal control of receivables in the Savings and Credit Unit by KUD Tani Wilis Sendang, and (3) describe solutions to overcome obstacles to the implementation of internal control over receivables. The method of this study uses a qualitative approach. The data sources obtained are primary and secondary data. Data were collected through interviews, observations and questionnaires. The data analysis technique used is triangulation. The results showed that (1) the implementation of internal control of receivables at the KUD Tani Wilis Sendang Credit and Savings Unit had been implemented with a score of 70.8%. (2) The obstacles encountered by the Savings and Loans Unit of KUD Tani Wilis Sendang are non-performing debts caused by customers who do not want to pay their debts. (3) The solutions given to overcome the obstacles are customer analysis and the imposition of fines and forfeiture of collateral. The results of this study are expected to provide information and input to KUD Savings and Credit Unit Tani Wilis Sendang to optimize the implementation of internal debt control]]>
<![CDATA[Optimalisasi Pentingnya Konsep Good Governance dalam Sektor Publik dan Privat ]]>
<![CDATA[Farisna Marhadila]]>;
<![CDATA[Fiki Putra Firdaus]]>;
<![CDATA[Ismi Dewi Rahma Kadilla]]>;
<![CDATA[Putri Fatma Apriliani]]>;
<![CDATA[Novi Khoiriawati]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2024): April - Juni ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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<![CDATA[Good governance is a concept related to cooperation between government and society to influence policies related to people's lives in politics, economics, social and culture in order to achieve good and democratic government. Public services are the realm of governance elements that carry out very intensive interactions. The aim of this research is to optimize the concept of Good Governance in public services in East Java. This research uses a qualitative, descriptive analytical approach, by analyzing the factors that influence the optimization of the importance of the concept of good governance, especially in the public and private sectors. With a phenomenological approach, secondary data is used in the form of various regulations related to government governance and other literature. Based on research results, the governance index for East Java Province in 2012 was quite good when compared with other provinces in Indonesia and was above the national average, with a score of 6.43, ranking second after Yogyakarta Special Region Province with a score of 6.80. However, in the arena of government, it is the smallest contributor, especially to the principles of justice. It is important to follow up, especially in the principles of justice, both in budget allocations and program policies.]]>
