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All Journal SEIKO : Journal of Management & Business VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi dan Pembangunan Indonesia
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Penentuan Biaya Pemeriksaan dan Tarif Jasa Rawat Inap dengan Metode Activity Costing Pada Klinik Puri Husada Kecamatan Tarokan Kabupaten Kediri Yayak Wasnu Alviandre; siti isnaniati; miladiah kusumaningrati
VALUE Vol 3 No 2 (2022): Oktober 2022 - Maret 2023
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v3i2.421

Abstract

Metode Activity Based Costing ialah sistem akuntansi yang dapat meminimalisir biaya yang tidak diperlukan sehingga dapat memperoleh laba yang optimal. Metode ini tidak hanya berguna pada perusahaan manufaktur saja, melainkan berguna juga pada perusahaan jasa. Klinik Puri Husada merupakan perusahaan penyedia layanan jasa kesehatan bagi masyarakat. Dalam menghitung biaya pemeriksaan dan tarif jasa rawat inapnya masih menggunakan metode tradisional. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Tujuan penelitian ini adalah mengetahui penentuan biaya pemeriksaan dan tarif jasa rawat inap dengan menggunakan metode activity based costing. Teknik pengumpulan data yang digunakan ialah wawancara dan dokumentasi. Sedangkan untuk metode analisis data dalam penelitian ini adalah metode Activity Based Costing. Hasil penelitian ini menunjukkan bahwa biaya pemeriksaan dan tarif jasa rawat inap dengan menggunakan metode activity based costing lebih tinggi apabila dengan menggunakan metode tradisional. Biaya pemeriksaan yang ditentukan oleh klinik sebesar Rp 50.000,- untuk sekali pemeriksaan sedangkan dengan metode activity based costing biaya pemeriksaan adalah Rp 32.036 terdapat selisih sebesar Rp 17.964,- . Untuk tarif jasa rawat inap yang ditentukan klinik adalah Rp 750.000,- sedangkan dengan menggunakan metode activity based costing diperoleh tarif sebesar Rp 773.812,3 terdapat selisih sebesar Rp 23.812,3.
Pengaruh Insentif Pajak dan Tarif Pajak PPh Terbaru Terhadap Kepatuhan Wajib Pajak Selama Pandemi Covid-19 (Wajib Pajak Orang Pribadi Peternak Ayam Layer di Desa Gedang Sewu) Beby Hilda Agustin; Siti Isnaniati; Erin Bibi Rhahena; Pamela Hana Qorota Ayun
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2890

Abstract

Dewi, S. W. N. (2020). Pengaruh Insentif Pajak, Tarif Pajak, Sanksi Pajak Dan. Jurnal Ekonomika Dan Manajemen, 9(2), 108–124. Indahsari, D. N., & Fitriandi, P. (2021). Pengaruh Kebijakan Insentif Pajak Di Masa Pandemi Covid-19 Terhadap Penerimaan Ppn. Jurnal Pajak Dan Keuangan Negara (PKN), 3(1), 24–36. https://doi.org/10.31092/jpkn.v3i1.1202 Nurofik, A., Rahajeng, E., Munti, N. Y. S., Hardiansyah, A., Firmansyah, H., Sani, A., ... & Wiyono, A. S. (2021). PENGANTAR TEKNOLOGI INFORMASI. Penerbit Insania. Sani, A. (2017). Sistem Manajemen Otomasi Perpustakaan Berbasis Open Source Senayan Library Management System (SLiMS)(Studi Kasus Perpustakaan H. Bata Ilyas STIE AMKOP Makassar). SEIKO: Journal of Management & Business, 1(1), 47-65. SYARIFUDDIN, S., ILYAS, J. B., & SANI, A. (2021). PENGARUH PERSEPSI PENDIDIKAN & PELATIHAN SUMBER DAYA MANUSIA PADA KANTOR DINAS DIKOTA MAKASSAR. Bata Ilyas Educational Management Review, 1(2). Boediman, S. F., Hendriarto, P., Satmoko, N. D., Sulistiyani, S., & Sani, A. (2021). The Relevance of Using Social Media Applications Strategies to Increase Marketing Potential of Indonesian Maritime Tourism (Analytical Study of Tourism Journals and Online Marketing). Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(4), 8791-8799. Majid, A., & Sani, A. (2016). Pengaruh Pelatihan dan Supervisi Kepala Ruangan terhadap Kinerja Perawat Pelaksana Diruang Rawat Inap Bedah Rumah Sakit TK. II Pelamonia Makassar. Jurnal Mirai Management, 1(2), 310-412. Sani, A., & Hafidah, A. (2020). Pengaruh Shopping Life Style Dan Fashion Involvment Teradap Impulse Buying Behevior Masyarakat High Income Makassar. Jurnal Ilmiah Ecosystem, 20(3), 231-238. Irsan, I., & Sani, A. (2018). Praktik Manajemen Pengetahuan Pustakawan Dalam Mengembangkan Koleksi Lokal Makassar Di Dinas Perpustakaan Kota Makassar. Jurnal Mirai Management, 3(1), 121-135. Munir, M., Fachmi, M., & Sani, A. (2020). Pengaruh Disiplin Dan Komunikasi Terhadap Kinerja Pegawai Dengan Kepuasan Kerja Sebagai Variabel Mediasi. Jurnal Mirai Management, 5(3), 161-170. Syarifuddin, U., Ilyas, G. B., Misbahuddin, M., Mustafa, H., & Sani, A. (2022). Strategi Pengembangan Usaha Kerajinan Anyaman Rotan dan Bambu melalui Pemasaran Online di Kecamatan Ma’rang Kabupaten Pangkep. Bata Ilyas Educational Management Review, 2(2), 1-24. Boediman, S. F., Hendriarto, P., Satmoko, N. D., Sulistiyani, S., & Amar Sani, A. S. (2021). Relevance of social media applications as a marketing strategy for Indonesian tourism destinations (literature analysis study). Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 4(3), 5705-5712. Makkira, M., Syakir, M., Kurniawan, S., Sani, A., & Ngandoh, A. M. (2022). Pengaruh Stres Kerja, Komunikasi Kerja dan Kepuasan Kerja terhadap Prestasi Kerja Karyawan pada PT. Prima Karya Manunggal Kabupaten Pangkep. Amkop Management Accounting Review (AMAR), 2(1), 20-27. Asriani, A., Putri, N., Kurniawan, S., & Sani, A. (2022). Pengaruh Personal Selling terhadap Peningkatan Penjualan Alat Tulis pada CV. Etalase Mitra Jaya di Wajo pada Masa Lockdown Pandemi Covid 19. Amkop Management Accounting Review (AMAR), 2(1), 13-19. WHO. (2020). Pertanyaan dan jawaban terkait Coronavirus. World Health Organization Indonesia. https://www.who.int/indonesia/news/novel-coronavirus/qa/qa-for-public Wijaya, S., & Buana, K. B. (2021). Insentif Pajak Masa Pandemi Covid-19 Untuk Umkm: Studi Kasus Kantor Pelayanan Pajak Pratama Tulungagung. PUBLIK: Jurnal Manajemen Sumber Daya Manusia, Administrasi Dan Pelayanan Publik, 8(2), 180–201.
Pengaruh Pelayanan, Kualitas Jaringan, Harga Yang Kompetitif Terhadap Kepuasan Pelanggan Dan Dampaknya Terhadap Kinerja Keuangan PT Global Media Data Prima Cabang Kediri Merinda Ratna Sari; Marhaendra Kusuma; Siti Isnaniati
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 1 No. 4 (2023): AGUSTUS : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v1i4.100

Abstract

This study aims to determine the effect of service, network quality, competitive prices on customer satisfaction and the impact on financial performance of pt global media data prima kediri branch. This case study was conducted at PT Global Media Data Prima, Kediri branch. Barokah in 2020-2021 which consists of variables (X) including: service, network quality, competitive prices, variable (Y) customer satisfaction and external variables of financial performance. The sampling technique uses a cluster random sampling technique with random sample types based on area. The results of this study indicate that H1 Service has no effect on customer satisfaction, whereas H2 network quality has no effect on customer satisfaction, and H3 competitive prices have a significant effect on customer satisfaction. Based on the three equations, it proves that customer satisfaction can affect financial performance, the higher the customer satisfaction, the higher the financial performance obtained by the company. The smaller the customer satisfaction, the smaller the financial performance obtained by the company.
ANALISIS PEMUNGUTAN DAN PEMOTONGAN PAJAK PENGHASILAN ATAS ALOKASI BELANJA DESA GUNA MEWUJUDKAN PRINSIP GOOD GOVERNANCE Febrianti Nur Indah Sari; Srikalimah; Siti Isnaniati
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 12 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i12.7580

Abstract

Income tax allocation for village expenditure in Pelem village is the most important aspect in the development and empowerment of the village. Along with the government's attention to regional development, especially at the village level. The understanding of tax as a main source of income for the allocation of village expenditure is relevant. Every village government has governance in carrying out administrative activities, one of which is governance over the collection and withholding of income tax. The purpose of this research is to find out how the process of collecting and withholding income tax on village expenditure allocations and the realization of the implementation of good administrative governance, namely with the principles good governance. This research was conducted at the Pelem Village Office, Pare District, Kediri Regency using primary data. The data analysis technique used is qualitative data analysis. Based on the results of the analysis, it was found that tax collection and deductions on village expenditure allocations had been carried out well, but there were several errors in the tax rates imposed and from the results of the triangulation method on the realization of the principle good governance The Pelem Village Office has not fully implemented the principles good governance. Pajak penghasilan alokasi belanja desa di desa Pelem merupakan suatu aspek terpenting dalam pengembangan dan pemberdayaan desa tersebut. Seiring dengan perhatian pemerintah dalam pembangunan daerah, terutama pada tingkat desa. Adanya pemahaman pajak sebagai suatu sumber pendapatan utama terhadap alokasi belanja desa menjadi suatu yang relevan. Pada setiap pemerintahan desa memiliki tata kelola dalam melakukan kegiatan administrasi salah satunya yaitu tata kelola atas pemungutan dan pemotongan pajak penghasilan. Tujuan dari penelitian ini untuk mengetahui bagaimana proses pemungutan serta pemotongan pajak penghasilan atas alokasi belanja desa serta terwujudnya penerapan tata kelola administrasi yang baik yaitu dengan prinsip good governance. Penelitian ini dilakukan pada Kantor Desa Pelem Kecamatan Pare Kabupaten Kediri dengan menggunakan data primer. Teknik analisis data yang digunakan adalah analisis data kualitatif. Berdasarkan hasil analisis yang ditemukan bahwa pemungutan dan pemotongan pajak atas alokasi belanja desa sudah dilakukan dengan baik namun terdapat beberapa kekeliruan dalam tarif pajak yang dikenakan dan dari hasil metode trianggulasi atas terwujudnya prinsip good governance Kantor Desa Pelem belum sepenuhnya menerapkan prinsip good governance.
Pengaruh Perencanaan Pajak, Profitabilitas dan Leverage Terhadap Transfer Pricing Pada Perusahaan Platform Marketplace yang Terdaftar di BEI 2019-2022 Pandya Aryaduta Perdana; Siti Isnaniati; Puji Rahayu
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 3 No. 2 (2025): Mei : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v3i2.1327

Abstract

This study aims to determine the Effect of Tax Planning, Profitability and Leverage on Transfer Pricing in Marketplace Platform Companies Registered on the IDX 2019-2022. This type of research is quantitative research. The data for this study were obtained through secondary data. The population in this study were all marketplace platform companies listed on the IDX 2019-2022. The sample in this study was 8 companies, namely 32 financial reports. The analysis techniques used were classical assumption tests, multiple linear regression analysis and hypothesis tests. The results showed that the tax planning variable (X1) had a positive and significant partial effect on transfer pricing. The ROA variable (X2) had a positive and significant partial effect on transfer pricing. The DER variable (X3) had a negative and insignificant partial effect on transfer pricing. The Tax Planning Variable (X1), ROA (X2) and DER (X3) had a positive and significant simultaneous effect on transfer pricing.
THE EFFECT OF THIN CAPITALIZATION, CAPITAL INTENSITY, AND DEFERRED TAX EXPENSE ON TAX AVOIDANCE Do’a Fani Febilia; Siti Isnaniati; Dewi Wungkus
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (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.v5i4.4215

Abstract

The purpose of this study is to analyze the effect of thin capitalization, capital intensity, and defined tax liabilities on tax avoidance. The research method uses a quantitative approach with multiple linear regression analysis. The research population consists of manufacturing companies in the goods and consumer goods industry for the period 2021-2023, wih a sample size of 20 companies and 60 data observations. According to the analysis results, thin capitalization does not affect tax avoidance, but capital intensity affects tax avoidance and defined tax liabilities affect tax avoidance. This study shows that there is a negative effect between thin capitalization and tax avoidance. The novelty of this study lies in the research object and the data period used.
Co-Authors Beby Hilda Agustin Dewi Wungkus Do’a Fani Febilia Erin Bibi Rhahena Febrianti Nur Indah Sari Kusuma, Marhaendra Merinda Ratna Sari miladiah kusumaningrati Pamela Hana Qorota Ayun Pandya Aryaduta Perdana Puji Rahayu Srikalimah Yayak Wasnu Alviandre