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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Mahasiswa Perpajakan JAM : Jurnal Aplikasi Manajemen PROFIT : Jurnal Administrasi Bisnis PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Sri Mangesti Rahayu
Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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ANALISA PERANAN E-FILING DALAM RANGKA MENINGKATKAN KEPATUHAN PELAPORAN SURAT PEMBERITAHUAN TAHUNAN WAJIB PAJAK ORANG PRIBADI (Studi Pada Kantor Pelayanan Pajak Pratama Malang Selatan) Avianto, Gusma Dwi; Rahayu, Sri Mangesti; Kaniskha, Bayu
Jurnal Mahasiswa Perpajakan Vol 9, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (681.127 KB)

Abstract

The government continues to maximize the potential of tax to finance the state annually.One of the efforts to improve compliance is launching the E-Filing product or it can be called the Electronic Filing System because of the low level of compliance of individual taxpayers.It is caused by the taxpayers who have registered themselves,then do not report the Annual Tax Return. In this study, is using a descriptive research with qualitative approach.This research aims to determine whether the application of E-Filing services play a role in improving compliance individual taxpayer and to know the supporting factors also inhibiting factors that is encountered in the implementation of the tax service.The Results of this research has been quite successful to increased taxpayer compliance through the submission of Annual Tax Return increased the number of individual taxpayers. Then there are many taxpayers who feel more practical, easy,fast and efficient in reporting their annual tax return.Moreover taxpayers are aware of their obligations as taxpayers.But there are several obstacles in the implementation of e-filing either a lack of knowledge of the taxpayer or the difficulty to convince taxpayers of usage e-filing will be more easily and efficiently. Keyword : The Usage E-filing,the Compliance,Taxpayer. ABSTRAK Pemerintah terus memaksimalkan potensi pajak yang ada untuk memenuhi pembiayaan Negara setiap tahunnya. Salah satu upayanya dengan meluncurkan produk E-Filing atau Electronic Filing System karena rendahnya tingkat kepatuhan wajib pajak orang pribadi dikarenakan wajib pajak yang sudah mendaftarkan dirinya namun kemudian tidak melaporkan Surat Pemberitahuan (SPT) Tahunannya. Penelitian ini termasuk ke jenis penelitian deskriptif dengan menggunakan pendekatan kualitatif. Tujuan dari penelitian ini adalah untuk mengetahui peningkatan kepatuhan pelaporan SPT Tahunan wajib pajak orang pribadi setelah adanya E-Filing serta faktor pendukung dan penghambatnya. Hasil penelitian ini menunjukkan bahwa pelaksanaan e-filing sudah cukup berhasil dalam meningkatkan kepatuhan melalui meningkatnya angka penyampaian SPT Tahunan wajib pajak orang pribadi. Lalu banyak pula wajib pajak yang merasakan lebih praktis, mudah, cepat dan efisien dengan menggunakan e-filing. Selain itu wajib pajak menyadari akan kewajibannya sebagai wajib pajak. Namun terdapat beberapa kendala dalam pelaksanaan e-filing baik kurangnya pengetahuan wajib pajak maupun sulitnya meyakinkan wajib pajak akan penggunaan e-filing yang lebih mudah dan efisien. Kata Kunci: Penggunaan E-filing, Kepatuhan, Wajib Pajak.
Pendampingan Digital Marketing bagi UMKM di Desa Wisata Bumiaji: Digital Marketing Assistance for MSMEs in Bumiaji Tourism Village Rahayu, Sri Mangesti; Anjarwi, Astri Warih; Anggoro, Damas Dwi; Alfandia, Nurlita Sukma
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 4 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i4.6314

Abstract

MSME owners must employ digital media to promote their products effectively. Micro, Small, and Medium Enterprises (MSMEs) that possess online connectivity, utilize social media platforms and enhance their e-commerce capabilities would attain more incredible business growth and profitability advantages than MSMEs that still need to acquire these skills. The purpose of conducting community service activities in 2023 is to aid MSME owners in the surrounding area with digital-based marketing so that they may stimulate the economy of Bumiaji Tourism Village to become an autonomous and progressive village. The Batu Orange Cake shop based in the Bumiaji Tourism Village is the focus of the internet marketing campaign. The implementation approach elucidates the sequential stages of executing the proposed solution to address partner issues, specifically the planning and execution phases. Community outreach initiatives are scheduled to take place from August to October 2023. This mentorship activity focuses on supporting the proprietor of Oren's Cake company in the Bumiaji Tourism Village, specifically in social media marketing. The service team collaborated in producing a video that will be utilized as Batu Orange Cake's content on Instagram. In addition, support is offered in utilizing Instagram as a platform for digital marketing. The expectation is that upon completing this activity, Instagram account owners and managers will retain the ability to continue using Instagram.
FINANCIAL SATISFACTION ON MILLENNIALS: EXAMINING THE RELATIONSHIP BETWEEN FINANCIAL KNOWLEDGE, DIGITAL FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDE, AND FINANCIAL BEHAVIOR Normawati, Rani Arifah; Rahayu, Sri Mangesti; Worokinasih, Saparila
Jurnal Aplikasi Manajemen Vol. 20 No. 2 (2022)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2022.020.02.12

Abstract

It is essential to know the financial satisfaction of the millennials because they are prone to experiencing financial problems due to their characteristics and the complexity of Digital Financial Services (DFS). Millennials are responsible for their financial decisions to increase financial satisfaction, so the meaning of financial attitudes, and financial knowledge, coupled with digital financial knowledge, is significant for financial decisions and behavior. This study examines the factors that predict financial satisfaction and examine the mediated effect of financial behavior on the relationship between financial knowledge, digital financial knowledge, financial attitude, and financial satisfaction. A sample of 306 millennials on Surabaya was selected. A quantitative analysis technique using PLS was applied. The final model showed financial knowledge, digital financial knowledge, and financial attitudes positively influence financial behavior. Financial behavior significantly moderates the relationship between financial knowledge, digital financial knowledge, financial attitude, and financial satisfaction.
GENDER STEREOTYPES IN INDONESIAN PUBLIC COMPANIES’ PERFORMANCE Rahayu, Sri Mangesti; Ramadhanti, Wita; Rahayu, Dyah Sulistyowati; Osada, Hiroshi; Indrayanto, Adi
Jurnal Aplikasi Manajemen Vol. 17 No. 1 (2019)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2019.017.01.01

Abstract

Gender equality is one important item from the United Nation’s Sustainable Development Goals (SDGs). It makes a gender gap in companies’ top management becomes valuable to be studied because people still have a stereotype that leadership is a masculine job. This research will test the effect of performance, payment, bankruptcy risk, and earnings management. Data is taken from Indonesian public companies in 2016 using means different statistical test. The result shows that 30.9% or minority corporation have a female director. Hence, while women were given the opportunity to lead, the companies will have better performance and compensation than their male only board of director counterparts. It is proof that gender stereotypes happen in Indonesian Public Companies Leadership.
Corporate governance, intellectual capital, and performance of indonesian public company Rahayu, Sri Mangesti; Ramadhanti, Wita
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1470

Abstract

Two important issues for companies’ sustainability are corporate governance and intellectual capital. This research is intended to test the relation between corporate governance, intellectual capital and companies’ performance. This is a quantitative research with archival data. The data is taken from Financial Reports and Annual Reports of Indonesia Public Company during 2011-2016. Corporate governance is measure using proportion of female director and public ownership. Intellectual capital indicators are CEE (Capital Employed Efficiency) and ICE (Intellectual Capital Efficiency). Companies’ performance construct are Tobin’s Q and Return on Assets (ROA) Data then analysed using Partial Least Square. The empirical results is as follows. First, Corporate Governance has positive effect on Intellectual Capital. Second, there is negative effect of Corporate Governance on Performance. Third, Intellectual capital has no effect on firm’s performance. Fourth, Intellectual capital has no mediating effect to the the relation between corporate governance and company’s performance. This results are prove that Agency Theory is the better than Resources Based Theory to explain the Indonesia public companies condition.
The Impact of Corporate Governance towards Capital Structure and Corporate Performance in Banking Industry Dewi Mandiri, Satimah Sarisitamah; Rahayu, Sri Mangesti; Nuzula, Nila Firdausi
Profit: Jurnal Adminsitrasi Bisnis Vol. 17 No. 1 (2023): Profit: Jurnal Adminsitrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2023.017.01.8

Abstract

Bank is important because of its role and duties. Liquidity risk is attached to banking industry, forcing banks to comply with the policies implemented by the government, especially complying with the implementation of corporate governance in their operations. This study aims to analyze effect of Corporate Governance (Board Size and Board of Meetings) on Capital Structure (Debt to Equity Ratio and Capital Adequacy Ratio) and Corporate Performance (Return on Assets, Return on Equity, and Non Performing Loans) in all a profit-generating banking company listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. The number of samples used in this study were 23 companies. The analysis in this study is descriptive analysis and Partial Least Square (PLS), using secondary data.
The Influence of Corporate Governance, Capital Structure, Company Growth on Dividend Policy and Firm Value in Consumer Goods Industry Karimah, Raudhatul; Rahayu, Sri Mangesti; Rut Damayanti, Cacik
Profit: Jurnal Adminsitrasi Bisnis Vol. 18 No. 1 (2024): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2024.018.01.3

Abstract

This research aims to determine the influence of corporate Governance, capitalstructure, and company growth on dividend policy and company value. The data issecondary data from the financial reports of consumer goods sector companies listed onthe Indonesia Stock Exchange in 2015-2020. The sample for this research consisted of14 companies. This explanatory research uses a quantitative approach and implementsthe Partial Least Square (PLS) approach. This research finds that corporateGovernance, capital structure, and company growth have insignificant effect ondividend policy, while they have a significant impact on company value. Dividend policyhas a negative effect on company value.
Co-Authors Adi Indrayanto Alfandia, Nurlita Sukma Anggoro, Damas Dwi Anjarwi, Astri Warih Avianto, Gusma Dwi Dewi Mandiri, Satimah Sarisitamah Dyah Sulistyowati Rahayu Hiroshi Osada Kaniskha, Bayu Karimah, Raudhatul Nila Firdausi Nuzula Normawati, Rani Arifah Rut Damayanti, Cacik Saparila Worokinasih Wita Ramadhanti