Article Per Year (5 Year)
p-Index From 2020 - 2025
2.837
P-Index
This Author published in this journals
All Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Social And Economics Research Optimal: Jurnal Ekonomi dan Manajemen Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Journal of Student Research Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Multidisiplin Sahombu Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Kajian Dan Penalaran Ilmu Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Moneter : Jurnal Ekonomi dan Keuangan journal of social and economic research Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Adiati Trihastuti
Unknown Affiliation
Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
KAJIAN PEMBIAYAAN SAMPAH DAN KELEMBAGAAN UNTUK PENGELOLAAN TPA SAMPAH KOTA BLITAR Parikesit Penangsang; Pramita Studiviany; Adiati Trihastuti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 8 No 3 (2023): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i3.2142

Abstract

Technological developments and population growth have an effect on waste management which requires proper and adequate handling because the volume of waste is increasing day by day. The main problem of final waste management is overcapacity at TPA and low level of waste management before entering TPA. The city of Blitar has an area of around 32.57 km2 with a population of ± 158,313 people. The Blitar City TPA is located in the Ngegong neighborhood, Gedog Village, Kec. Sananwetan with a land area of 4 ha. There are 2 cells in the prepared Gedog TPA. Currently cell 1 is passive. If the community and scavengers sort waste, it is estimated that cell 2 will be full in the next 3 years. The results of the calculation of the investment performance of the local government of Blitar City have a high investment capacity. Waste processing is still sourced from the Blitar city budget. The Operational Budget for Waste Handling from the APBD of the city of Blitar has fluctuated and there is not even written data on the budget. The fees from the community are not enough to manage all the existing waste, so they are unable to cover the operational costs of waste processing. The UPTD in the field of waste management has not yet collected user fees in a good administrative manner, because data on fees is not yet available according to the type of classification/group of objects of fees. It is recommended that personnel take part in administrative management training for collecting waste fees, so that they have a data base for fees. Regional Regulation Number 07 of 2017 concerning Garbage/Cleaning Service Charges needs to be amended, which will be used as the basis for imposing fees according to the type of object. Collaboration between the government and business entities in providing infrastructure for waste management in the city of Blitar cannot yet be carried out. It is better to do internal improvements, for example in financing and institutions.
MENGUKUR PENGARUH STRUKTUR FINANSIAL DAN NET WORKING CAPITAL TERHADAP PROFITABILITAS DI MASA PANDEMI COVID-19 PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR LOGAM DAN SEJENISNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2020-2021 Ningsi Maru; Adiati Trihastuti
Akuntansi Vol. 2 No. 1 (2023): Maret : Jurnal Riset ilmu Akutansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v2i1.201

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur finansial dan Net Working Capital terhadap Profitabilitas pada perusahaan Manufaktur sub sektor Logam dan Sejenisnya. Metode penelitian yang digunakan adalah kuantitatif. Pengumpulan data yang di gunakan adalah teknik dokumentasi, data yang dikumpulkan dianalisis dengan rumus dari masing-masing rasio keuangan kemudian diolah dengan menggunakan uji asumsi klasik, analisis regresi linear berganda, analisis koefisien determinasi, Uji t dan Uji F. Uji asumsi klasik yang diperoleh menunjukan 1) antara variabel tidak terjadi multikolineritas, 2) tidak terjadi heteroskedastisistas, 3) tidak terjadi autokorelasi. Hasil analisis regresi linear berganda menunjukan persamaan Y = 0.103 - 0.029X1 - 2,803x10-13X2 maka hasil penelitian dapat disimpulkan bahwa secara parsial Struktur Finansial tidak berpengaruh signifikan terhadap Profitabilitas dengan nilai signifikansi sebesar 0,076 dan Net Working Capital tidak berpengaruh terhadap Profitabilitas dengan nilai signifikansi sebesar 0,231, secara simultan diperoleh Struktur Finansial dan Net Working Capitaltidak berpengaruh terhadap Profitabilitas dengan nilai signifikansi sebesar 0,065.
PERHITUNGAN SALES FORECASTING SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN KINERJA BISNIS (STUDI KASUS PADA TOKO DEARJOSH COMPUTER) Angelina Samaria br Purba; Adiati Trihastuti
Akuntansi Vol. 2 No. 1 (2023): Maret : Jurnal Riset ilmu Akutansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v2i1.211

Abstract

Persaingan yang semakin ketat antara pelaku usaha menimbulkan kesulitan bagi para pemiliknya. Oleh karena itu, pelaku usaha harus masuk lebih detail untuk mencapai tujuannya. Dalam studi ini, terlihat bahwa sales forecasting (peramalan penjualan) memainkan peran yang sangat penting bagi pelaku usaha kecil hingga besar. Penelitian dilakukan di Toko DearJosh Computer dan perhitungan sales forecasting digunakan untuk mengetahui rencana strategis apa yang akan menjadi langkah selanjutnya dari usaha yang ada. Tujuan dari penelitian ini ialah memberikan solusi terhadap permasalahan manajemen penjualan dengan menghitung sales forecasting (peramalan penjualan) yang dapat digunakan sebagai alat perencanaan dan pengendalian kinerja toko di DearJosh Computer. Metode analisis data dalam penelitian ini adalah analisis deskriptif. Investigasi dilakukan langsung di lokasi melalui wawancara, observasi dan dokumentasi. Ketika dilakukan perhitungan sales forecasting (peramalan penjualan), trend yang didapat adalah trend negative karena hasil bulan Januari hingga Desember 2022 mengalami kenaikan untuk anggaran penjualan namun tidak dapat memenuhi realisasi penjualan. Kemudian dilakukan proses perencanaan dengan membuat anggaran penjualan bulan Januari hingga Desember 2022. Proses pengendalian membandingkan anggaran penjualan dengan realisasi penjualan. Dari hasil selisih anggaran penjualan dan pengakuan pendapatan, ternyata anggaran penjualan yang telah ditetapkan terpenuhi.
EFEKTIVITAS PELAKSANAAN PENAGIHAN PAJAK MELALUI SURAT TEGURAN DAN SURAT PAKSA DALAM RANGKA PENCAIRAN TUNGGAKAN PAJAK (STUDI KASUS PADA KPP PRATAMA MULYOREJO) Eka Mita Ayuni; Adiati Trihastuti
Akuntansi Vol. 2 No. 1 (2023): Maret : Jurnal Riset ilmu Akutansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v2i1.212

Abstract

Adapun tujuan penelitian yang ingin dicapai sesuai dengan rumusan masalah yang telah dipaparkan diatas adalah untuk memahami tingkat efektivitas penagihan pajak melalui surat teguran dan surat paksa dalam rangka pencairan tunggakan pajak di KPP Pratama Mulyorejo pada periode 2019-2021. Penelitian ini menggunakan data sekunder yaitu data yang didapatkan dari KPP langsung berupa laporan tunggakan pajak, laporan penagihan pajak, serta data-data yang berkaitan dengan pelaksanaan penagihan pajak di KPP Pratama Mulyorejo. Data primer diperoleh dari hasil wawancara langsung dengan bagian seksi penagihan di KPP Pratama Mulyorejo. Hasil penelitian menunjukkan bahwa efektivitas pelaksanaan penagihan pajak menggunakan surat teguran dan surat paksa di KPP Pratama Mulyorejo mengalami penurunan dari tahun 2019 ke tahun 2021. Penagihan pajak melalui surat teguran dan surat paksa tegolong tidak efektif karena tidak mencapai 100% atau lebih dari 60%. Efektivitas penagihan pajak melalui surat teguran dan surat paksa dikatakan tidak efektif . Dalam hal ini dibuktikan penagihan pajak melalui surat teguran hanya sebesar 54% pada tahun 2019 , pada tahun 2020 sebesar 58% dan pada tahun 2021 sebesar 57%. Penagihan pajak melalui surat paksa hanya hanya sebesar 64% pada tahun 2019, pada tahun 2020 sebesar 58% dan pada tahun 2021 sebesar 50% sehingga hanya berkontribusi sedikit ke penerimaan negara.
Pengaruh Self Assessment System Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Mulyorejo Tahun 2019-2021) Yulia Eka Cahyono; Adiati Trihastuti
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2023): Maret: Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i1.970

Abstract

Sumbangan negara dari pajak sebesar 85% jadi dapat dikatakan peranan pajak terhadap pendapatan negara sangat dominan. Tujuan dari penelitian ini adalah untuk menguji pengaruh self assessment system dan pemeriksaan pajak terhadap penerimaan Pajak Pertamabahan Nilai. Self assessment system menuntut peran aktif wajib pajak dalam memenuhi kewajiban perpajakannya. Dalam sistem ini memungkinkan adanya potensi wajib pajak tidak melakukan kewajiban perpajakannya sehingga berdampak pada penerimaan pajak. Untuk mengimbangi penerapannya perlu adanya pemeriksaan pajak agar pengisian SPT sesuai dengan keadaan objek pajak. Penelitian ini menggunakan metode kuantitaif dengan analisis deskriptif. Teknik analisis data menggunakan analisis regresi linier berganda dan uji asumsi klasik yang meliputi uji multikolinearitas, uji autokorelasi, uji normalitas, uji heteroskedasitas.Pengujian hipotesis menggunakan uji-t dan uji-f menggunakan SPSS 22. Sampel yang digunakan berjumlah 36 dengan kriteria yang telah ditentukan dan sumber data sekunder yang didapat dari KPP Pratama Mulyorejo berupa dokumen. Hasil penelitian menunjukkan bahwa self assessment system dan pemeriksaan pajak secara simultan (bersamaan) tidak berpengaruh terhadap penerimaan PPN di KPP Pratama Mulyorejo tahun 2019 - 2021.
EFEKTIVITAS KOPERASI DALAM MENGHADAPI TANTANGAN PRINSIP GOOD GOVERNANCE DI ERA DIGITAL TERHADAP PENINGKATAN KESEJAHTERAAN ANGGOTA PADA KOPERASI KONSUMEN Aurora Fahriza Pribadi; Adiati Trihastuti
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.189

Abstract

Penelitian ini bertujuan untuk mengetahui sejauh mana Koperasi Syariah Suara Hati (KOSSUHA) telah menghadapi tantangan prinsip good governance dalam konteks era digital 5.0 serta dampaknya terhadap kesejahteraan anggota. Penelitian ini menggunakan pendekatan deskriptif kualitatif dan mengumpulkan data melalui wawancara, observasi, dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa Koperasi Syariah Suara Hati (KOSSUHA) telah berhasil menghadapi tantangan prinsip good governance di era digital 5.0 terhadap peningkatan kesejahteraan anggota. Di antara prinsip good governance yang terdiri dari transparansi, akuntabilitas, responsibilitas, independen, dan fairnes. Pada prinsip akuntabilitas anggota masih belum bisa melakukan penarikan uang secara langsung pada aplikasi smartcoop.
Kajian Peranan Sektor Ekonomi Basis Terhadap Produk Domestik Regional Bruto (PDRB) Kabupaten Lamongan Tahun 2022 Parikesit Penangsang; Pramita Studiviany; Adiati Trihastuti
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 2 (2024): April : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i2.1884

Abstract

The improving condition of the regional economy can be seen through economic growth, of course this cannot be separated from the support of an increase in investment value. Lamongan Regency's long-term economic development aims to increase sustainable economic growth by providing investment opportunities for investors. A good investment climate is needed by investors so that their investments have a positive impact. Regional economic development hopes to have good progress and can increase the GRDP of Lamongan Regency. Various efforts have been made by the regional government to promote Lamongan Regency with the aim of attracting investor interest so that GRDP and Regional Income increase, as well as having a direct impact on equitable development in all fields. In this situation, there needs to be a phenomenal instrument to encourage the investment climate, by calculating 17 GRDP economic sectors, to find out which economic sectors have a basic economy, and this needs to be supported by the Lamongan Regency Regional Regulation. The GRDP of Lamongan Regency from 2017-2021 is a description of the economic activities of 17 GDP economic sectors which are experiencing fluctuations. Economic structure based on business field, rate of economic growth in a region, increase in prices of goods and services over one year, determination of base and non-base sectors, development of investment value based on target and realization, development of gross fixed capital formation, investment opportunities seen through the ICOR approach . The role of regional government as regional leaders and OPD as regional government organizers, needs to support economic activities so that GRDP in 2022 increases. Using the ICOR value can predict the amount of investment in the four sectors, namely the Agriculture, Forestry and Fisheries sectors amounting to IDR 7,115,508,510,000.00, the Processing Industry sector amounting to IDR 12,289,068,850,000.00, Wholesale and Retail Trade sector; Car and Motorbike repairs amounting to IDR 21,761,325,480,000.00, Real Estate sector amounting to IDR 2,809,442,040,000.00. This results in a prediction of the GRDP value increasing to Rp. 28,853,394,420,000 and investment/capital investment requirements to increase the GRDP of Lamongan Regency amounting to Rp. 15,580,832,990,000.00, this economic sector needs to be supported by a Regional Regulation concerning Providing Incentives and Facilitation of Regional Investment which has a positive impact on Investment and absorbs Lamongan Regency workforce.  
Kajian Peranan Indeks Indeks Kesehatan, Indeks Pendidikan, Dan Indeks Daya Beli Terhadap Tingkat Kemiskinan Kabupaten Sidoarjo Tahun 2010-2023 Parikesit Penangsang; Pramita Studiviany; Adiati Trihastuti
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 3 (2024): Juli : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i3.690

Abstract

Regional economic development needs to be planned and the benchmark is economic growth. Development in developing countries still prioritizes unemployment and poverty. Development in Indonesia to date still focuses on efforts to reduce the unemployment rate or open up job opportunities to reduce poverty. The level of poverty can be measured through the HDI (Human Development Index) which has three main indicators, namely health indicators, education level and economic indicators. There are many factors that hinder the development of an area, one of which is the high poverty rate. The problems of unemployment and poverty are still major issues that never end. Sidoarjo Regency has a decreasing number of poor people starting from 2021 at 137 people, in 2022 at 125 people and in 2023 at 119 people from a population of 2,238,069 people in 2021, 2,266,533 people in 2022, 1,996,825 people in 2023. The causes of poverty are the large number of children who have dropped out of school, limited public services (schools) which are difficult to reach, difficulty in getting health costs and the difficulty of people getting the necessities of life such as clothing, food and shelter. The aim of making a Study on the Role of the Health Index, Education Index and Purchasing Power Index on the Poverty Level of Sidoarjo Regency for 2010-2023, is to see the contribution of these three indices to changes in poverty levels in Sidoarjo Regency, both directly and indirectly, which will have an impact on change in poverty (number of poor people). It is hoped that this research can be used as consideration for Sidoarjo district in future community development so that they can live prosperously.
Study Of Tuban Regency Regional Budget Independence In Regional Economic Development 2019-2023 Parikesit Penangsang; Pramita Studiviany; Adiati Trihastuti
Jurnal Multidisiplin Sahombu Vol. 4 No. 02 (2024): Jurnal Multidisiplin Sahombu, (2024)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the Independence of the Tuban Regency Regional Budget through the analysis of the regional financial independence ratio. The data used are secondary data in the form of regional financial reports obtained from the Regional Financial and Asset Management Agency during the period 2019 to 2023. The analysis method applied is quantitative descriptive. The results of this study indicate that the independence ratio of Tuban Regency is still low, reflecting a consultative relationship pattern, namely dependence on transfer funds from the government. The description of the condition of regional financial independence of the Tuban Regency government from 2019-2023 averaged 28.10% with a consultative relationship pattern, and low regional financial capacity of 28.10%. Government intervention of 71.90%, decreased because the regional government was considered to be starting to be able to implement regional autonomy. However, in 2023 regional financial independence decreased, namely at a value of 25.51% because PAD in that year was lower than the previous year.
Penerapan Sak-Emkm Sebagai Dasar Penyusunan Laporan Keuangan Emkm ( Studi Kasus Pada Kopi Semilyar Di Surabaya) Hugo Ramadhani Ibrahim Fanani; Adiati Trihastuti
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1417

Abstract

SAK – EMKM (Financial Accounting Standards – Micro, Small and Medium Entities) issued by IAI on January 1 2018 aims to make it easier for EMKM actors to prepare financial reports. This research was conducted with the aim of knowing the application of SAK-EMKM as a basis for preparing EMKM financial reports for Semilyar Coffee in Surabaya. This study uses a qualitative method with a case study approach. The data used in this study were obtained through interviews and direct or indirect observation. The results of this study indicate that EMKM Kopi Semilyar in preparing financial reports has not implemented SAK-EMKM (Standard Financial Accounting for Micro, Small and Medium Entities) and only compiled financial records simply by the owner. In interviews and observations conducted by researchers, it was found that EMKM Kopi Semilyar did not yet have HR (Human Resources) who knew about the preparation of financial reports based on SAK-EMKM.
Co-Authors Angelina Samaria br Purba Aurora Fahriza Pribadi Della Erdiana Eka Indah Apriliani Eka Mita Ayuni Erika Ferninda Sella Yustiara Hugo Ramadhani Ibrahim Fanani Kustiwi, Irda Agustin Nadia Amalia Ningsi Maru Parikesit Penangsang Pramita Studiviany Yulia Eka Cahyono Yullia Agustin