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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JAT (Journal of Accounting and Tax)
Henny Rakhmawati
Universitas Tulungagung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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ANALYSIS OF COOPERATIVE HEALTH LEVEL ON KOPWAN MEKAR KENANGA TULUNGAGUNG YEAR 2019 – 2021 M Marlena; E Widhajati; Henny Rakhmawati; Ersi Setyo Fitriani
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 9 No 02 (2022): September 2022
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v9i02.7314

Abstract

This study aims to determine the health status of Kopuwan Mekar Kenanga in the fiscal year 2019-2021 based on Decree No. 14/Per/M of the Minister for Cooperatives and SMEs, Republic of Indonesia. His KUKM on Guidelines for Assessing the Health of Savings and Loan Cooperatives and Savings and Loan Cooperatives arising from aspects of Capital, Quality of Produced Assets, Management, Liquidity, Efficiency, Independence and Growth, and Cooperative Identity /XII/2009. The research method used is quantitative research and uses descriptive data analysis. As a result of the analysis, the health level of Kopwan Mekar Kenanga indicates that the health level in 2019 and 2020 is a fairly healthy predicate, and the low score in 2020 indicates that the condition is fluctuating from 2019 to 2021. is showing. However, in 2021, Kopwan Mekar Kenanga earned the title of health as his health level increased along with the significant increase in his score.
How the Quality of Plut Services and Assistance Can Increase MSME Sales in Tulungagung Henny Rakhmawati; Eni Widhajati; Nurani Nurani; Risma Ananda Nur Maulida
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 11 No 1 (2024): April 2024
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v11i1.10739

Abstract

This study aims to determine the effect of PLUT service quality and assistance on increasing MSME sales in Tulungagung. This research uses a mix method research type (mixed method) quantitative and qualitative. The test results prove that the results of data analysis 1) Service Quality Variable (X1) has no effect on Sales Increase (Y). Evidenced by the results of the t test which obtained a tcount of 2.649 > ttable of 2.05183 with a significance value smaller than the probability value of 0.015 <0.05 so it can be concluded that service quality has no effect on increasing sales. 2) There is a positive influence on the mentoring variable (X1) on increasing sales (Y). Evidenced by the results of the t test which obtained a tcount value of 1.877 > ttable 1.703 so it can be concluded that Mentoring has an effect on increasing MSME sales in Tulungagung. 3) Quality of Service and Assistance together have no effect on Sales Increase as evidenced by the results of the fcount test 2.146 > ftable 3.35 and a significance value of 0.136.
Management Examination of Production Functions to Increase Productivity Henny Rakhmawati; Eni Widhajati; Nurani Nurani; Nevi Costari
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 11 No 1 (2024): April 2024
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v11i1.10740

Abstract

This research aims to determine whether the implementation of the production function at the Bu Bandiyah tofu factory is in accordance with predetermined procedures, and to identify problems and improvements that can be used. The method used in this research is qualitative method. This research was conducted at the Bu Bandiyah Tofu Factory which is located in Talunkulon Village, Bandung District, Tulungagung Regency. The data sources in this research use primary and secondary data. Data collection uses observation techniques and interview techniques. Analysis of the data used in this research is by comparing the data obtained and the applicable theory. This research uses the stages of a management audit, namely preliminary audit, review of management testing and control, detailed audit, reporting. The results of the research are that the production planning process implemented at the Bu Bandiyah Tofu Factory is effective because it has been implemented according to established procedures, but because the company is still classified as a home-based business, it cannot predict production needs with certainty and production implementation is not optimal.
MANAGEMENT ACCOUNTING IN DESIGNING PERFORMANCE EVALUATION AND CONTROL SYSTEMS IN THE HYBRID WORK ERA: IMPLICATIONS FOR PSYCHOLOGICAL SAFETY AND PERCEIVED FAIRNESS Henny Rakhmawati; Bondan Subagyo
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 2 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i2.3685

Abstract

This study explores the role of Adaptive Management Control Systems (AMCS) in enhancing employee performance within hybrid work environments, emphasizing the behavioral factors of perceived fairness and psychological safety. As organizations adapt to remote and hybrid models, management accounting practices must evolve to maintain performance and engagement. This research aims to examine the direct impact of AMCS on performance, the mediating role of fairness perception, and the moderating effect of psychological safety. A quantitative method was employed using a survey of 75 employees working under hybrid arrangements in Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that AMCS significantly improves employee performance, both directly and indirectly through perceived fairness. Additionally, psychological safety strengthens the relationship between AMCS and performance. These findings suggest that effective management control in hybrid settings requires attention not only to structure but also to employees’ behavioral and psychological experiences. This study contributes to the development of behaviorally-informed management control systems and offers practical insights for organizations aiming to optimize performance in flexible work environments.
KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KOS-KOSAN DI KECAMATAN TULUNGAGUNG Henny Rakhmawati; Mochamad Alvin Hendrawanto
JAT : Journal Of Accounting and Tax Vol. 1 No. 1 (2022)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v1i1.598

Abstract

AbstractThe objectives of this study are to identify and explain the Regional Revenue Agency'sefforts to address the issue of boarding taxes, as well as the taxpayers' internal andexternal obstacles to paying the boarding tax.The qualitative descriptive researchmethod is utilized in this study.Five boarding houses serve as the sample for theresearch, which takes place in the Tulungagung Regency's Regional Revenue Agency(BAPENDA).This study's data sources, which include both primary and secondarydata.There are three methods for gathering data: observation, interviews, anddocumentation.Data reduction, data presentation, and conclusions were the three stagesof data analysis.According to the findings of this study, taxpayer compliance withpaying the boarding house tax in Tulungagung District can be broadly categorized asrising annually.The taxpayers' lack of awareness and lack of socialization from the lessevenly distributed BAPENDA are both internal and external constraints.Throughdoor-to-door data collection and socialization, BAPENDA hopes to collect taxpayer dataonline through WEB, which makes taxation more understandable for potentialtaxpayers. AbstrakPenelitian ini bertujuan untuk mengetahui dan menjelaskan kepatuhan wajibpajak kos di Kecamatan Tulunaggung penelitian ini menggunakan pendekatanpenelitian deskriptif kualitatif. Lokasi penelitian di Badan Pendapatan Daerah(BAPENDA) Kabupaten Tulungagung dengan sampel 5 kos-kosan. Sumberdata dalam penelitian ini menggunakan data primer dan sekunder.Pengumpulan data dilakukan dengan 3 cara, yaitu observasi, wawancara, dandokumentasi. Analisis data dilakukan dengan beberapa tahap, yaitu reduksidata, penyajian data, dan kesimpulan. Hasil penelitian ini adalah kepatuhanwajib pajak dalam membayar pajak kos- kosan di Kecamatan Tulungagungsudah bisa di kategorikan cukup baik dengan adanya peningkatan dari tahunke tahun. Kendala internal dan eksternal wajib pajak yaitu kurangnyakesadaran wajib pajak, kurangnya sosialisasi dari pihak BAPENDA yangkurang merata. Upaya dari BAPENDA yaitu melakukan pendataan denganlangkah door to door, dan melakukan sosialisasi dengan tujuan pendataanwajib pajak dengan berbasis online, seperti WEB yang memudahkan calonwajib pajak memahami tentang perpajakan.
PENGENDALIAN BIAYA DALAM PENCAPAIAN KEBERHASILAN EFISIENSI BIAYA Henny Rakhmawati; Retno Murnisari; Aksan Hatta
JAT : Journal Of Accounting and Tax Vol. 2 No. 1 (2023)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v2i1.784

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui selisih biaya aktual dengan biaya standar dan mengetahui seberapa besar selisih biaya tersebut mempengaruhi efisiensi biaya. Penelitian ini dilakukan di CV Mentari Nusantara, Desa Batokan, Ngantru, Tulungagung selama periode 2020-2022. Pengumpulan data dilakukan dengan cara dokumentasi yaitu pengumpulan data dengan melakukan pengadaan terhadap dokumen-dokumen perusahaan yang ada. Sedangkan teknik analisis yang digunakan adalah dengan menghitung biaya produksi dan melakukan analisis selisih biaya produksi dengan metode analisa satu selish, yang kemudian dari selisih biaya tersebut dianalisa dengan analisis regresi linier berganda. Setelah menganalisis perbedaan biaya produksi antara tahun 2020 dan 2022. Karena selisih bahan baku, tenaga kerja langsung dan biaya overhead pabrik yang dihasilkan masih terkendali, manajemen CV Mentari Nusantara harus mempertimbangkan hal ini, terutama komponen harga beli dan efisiensi.
Co-Authors Aksan Hatta Bondan Subagyo E Widhajati Eni Widhajati Ersi Setyo Fitriani M Marlena Mochamad Alvin Hendrawanto Nevi Costari Nurani Nurani Retno Murnisari Risma Ananda Nur Maulida