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All Journal ASAS : Jurnal Hukum Ekonomi Syariah Owner : Riset dan Jurnal Akuntansi Media Mahardhika Jurnal Analisa Akuntansi dan Perpajakan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Akademi Akuntansi (JAA) Jurnal USAHA Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora NUSANTARA: Jurnal Pengabdian Kepada Masyarakat KREATIF: Jurnal Pengabdian Masyarakat Nusantara Prosiding University Research Colloquium Populer: Jurnal Penelitian Mahasiswa International Journal of Health Science and Technology Indonesia Auditing Research Journal Melati: Jurnal Media Komunikasi Ilmu Ekonomi Community: Jurnal Pengabdian Pada Masyarakat Jurnal Pengabdian West Science JURNAL PENGABDIAN MASYARAKAT AKADEMISI West Science Business and Management IDEA: Jurnal Psikologi Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat RESLAJ: Religion Education Social Laa Roiba Journal EduInovasi: Journal of Basic Educational Studies FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi

Tri Winarsih

Unknown Affiliation

Author-ID : 5765565

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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COMPARISONAL ANALYSIS OF FINANCIAL RATIO BEFORE AND DURING THE COVID-19 PANDEMIC OF GO PUBLIC MANUFACTURING COMPANIES LISTED ON IDX Sri Yaumi; Tri Winarsih; Bayu Malikhul Askhar; Abdul Majid
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 2 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v7i2.1048

This study aims to analyze the comparison of financial ratios before and during the covid-19 pandemic. The samples of this study were 21 go public manufacturing companies listed on the IDX. The data taken in this study were the 2nd ,3rd and 4th quarters of 2019 and the 2nd,3rd and 4th quarters of 2020. The analytical technique used in this study was Paired-Sample T-test. The results of the study indicated that liquidity was different before and during the covid-19 pandemic, while profitability, solvency, dividend policy and firm value were just the same as before and during the pandemic. This research indicated that manufacturing companies were still able to survive due to the Covid-19 pandemic. If the pandemic lasts longer, it is hoped that the company will maintain company value in order to survive and gain the trust of investors by using certain strategies. Because of this COVID-19 pandemic, the potential investors are more selective in choosing companies to invest.

Analisis Kewajiban Perpajakan PPh 21, PPh 23 dan PPh Final Pada PT Taiba Consulting Indonesia Mesra Berlyn Hakim; Temon Bagus Hidayahtullah; Tri Winarsih; Umar Yeni Suyanto
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1382

Various policies related to Pandemi Covid 19 have an impact on the decline in the realization of the 2021 State Expenditure Budget as evidenced in the 2020 APBN Realization Data experienced a decrease in the delivery of realization by 19.6%, annual tax notification for Income Tax in 2021, in particular taxpayers experienced Pandemi Covid uncertainty 19, Shortfall factors have a stake in swelling of the realization of budget financing by 6.1% in economic recovery so that it has an impact on slowing the profitability of business entities caused by the policy of increasing installment discounts to 50% and a decrease in corporate income tax rates by 11%. This study was conducted with the aim of finding out the implementation, payment, deduction and reporting of PPh 21 tax obligations, PPh 23, Final Construction Services PPh. The method used in this study uses qualitative, primary and secondary data sources through documentation, observation and interviews. Data analysis uses data reduction, while it is to validate data using the triangulation technique of source, time and technique. The results of the study concluded: (1) Payment, Cutting, and Reporting of PPh 21 in accordance with Law Number 36 Year 2008 concerning Taxation (2) Payment, Cutting, Reporting PPH 23 Not in accordance with Law Number 36 Year 2008, because of the postponement of vendors in PPh 13 payment (3) Payment, Cutting, and Final Income Tax Reporting in accordance with Tax Law Number 36 of 2008.

Moderasi Kepemilikan Institusional Pada Ukuran Perusahaan dan Profitabilitas Terhadap Manajemen Laba Tri Winarsih; Sri Yaumi; Maulidza Nur Fauzi; Bayu Malikul Askhar
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1448

Menurunnya Stabilitas Nasional dan munculnya berbagai kebijakan baru di tahun pertama Covid 19, khususnya sektor perbankan, berdampak pada penerapan adaptasi baru bagi perusahaan perbankan dalam mengelola kegiatan operasional manajemen perusahaan dan menjaga kesinambungan perbankan dalam memberikan pelayanan terbaik di tengah pandemi. Penelitian ini bertujuan untuk membuktikan seberapa kuat lemahnya kepemilikan institusional memoderasi pengaruh ukuran perusahaan dan profitabilitas terhadap manajemen laba pada perusahaan perbankan di Bursa Efek Indonesia (BEI) selama tahun pertama Covid 19 (2019-2020). Metode penelitian menggunakan kuantitatif deskriptif dengan purposive sampling sebanyak 6 sampel dan 48 data laporan keuangan triwulanan perusahaan perbankan di Bursa Efek Indonesia selama tahun pertama Covid 19 (2019-2020). Teknik analisis data menggunakan regresi linier berganda dengan pengujian hipotesis menggunakan Moderation Regression Analysis (MRA), serta pengolahan data melalui SPSS versi 25. Penelitian ini menunjukkan hasil bahwa ukuran perusahaan dan profitabilitas tidak berpengaruh terhadap manajemen pendapatan. Demikian juga, kepemilikan institusional tidak berpengaruh pada manajemen pendapatan, tetapi setelah digunakan sebagai variabel moderating, kepemilikan institusional menunjukkan hasil yang mampu memperkuat pengaruh ukuran perusahaan dan profitabilitas terhadap manajemen pendapatan.

Pelatihan Literasi Digital Sebagai Pembangkit UMKM DESA JATIREJO Tri Winarsih; Rita Nataliawati; Indah Fauziah; Saras Dewi Qomariah
Community : Jurnal Pengabdian Pada Masyarakat Vol 2 No 3 (2022): November : Jurnal Pengabdian Pada Masyarakat
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

The potential of human resources in recognizing digital literacy has not been used wisely, the lack of knowledge of online marketing and product management, the use of rice as a basic ingredient for making crackers has not been fully mastered by the people of Jatirejo Village, as well as limited packaging that requires special handling in serving. Through the Focus Group Discussion (FGD) method, In-depth Interviews, as well as field assistance, it is hoped that it will be able to add insight and understanding to the people of Jatirejo Village, who previously thought that it was enough to work in the rice fields only half-heartedly in their free time managing leftover rice as crackers, now they are more daring to innovate to market on social media. The results of community service related to digital literacy training as a MSME generator are that the Jatirejo Village community welcomes digital literacy training, the ease of making rice crackers and the affordability of raw materials for making rice crackers gives new enthusiasm in developing local products from Jatirejo Village, considering relatively affordable prices in the media social services increase the motivation of all levels of village apparatus and village communities to support the revival of MSMEs.

EFEKTIVITAS DAN KONTRIBUSI PAJAK HIBURAN TERHADAP PAD SELAMA PEMULIHAN COVID-19 Presti Belinda; Rita Nataliawati; Sri Yaumi; Tri Winarsih
Jurnal Analisa Akuntansi dan Perpajakan Vol. 6 No. 2 (2022): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Pendapatan Asli Daerah (PAD) merupakan pendapatan terbesar Pemerintah Daerah. Salah satunya yaitu Kabupaten Lamongan. Adanya pandemi covid-19 ini penerimaan dan target Pajak Daerah Lamongan tidak optimal dan mengalami kenaikan dan penurunan pada setiap tahunnya. Penelitian ini bertujuan untuk Untuk Mengetahui tingat Efektivitas penerimaan Pajak Hiburan terhadap Pendapatan Asli Daerah (PAD) Kabupaten Lamongan pada masa Recovery Pandemi Covid-19. Metode dalam penelitian ini menggunakan metode deskriptif kualitatif. Dalam penelitian ini menggunakan data penerimaan pajak hiburan pada tahun 2019-2021. Analisis data menggunakan reduksi data sedangkan, untuk validasi data menggunakan teknik triangulasi teknik, sumber, dan waktu. Hasil Penelitian (1) Tingkat Efektivitas Pajak Hiburan Terhadap Pendapatan Asli Daerah Kabupaten Lamongan dari tahun 2019-2021 Tidak Efektif, (2) Tingkat Kontribusi Pajak Hiburan Terhadap Pendapatan Asli Daerah Kabupaten Lamongan dari tahun 2019-2021 berada dalam kriteria “Sangat Kurang”.

Sosialisasi Retribusi Pasar pada Pasar Ikan Lamongan Tri Winarsih; Rina Sulistyowati; Ida Fitriyah
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 1 No. 1 (2021): Maret : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v1i1.1830

In the implementation of regional development, the active role of the community in regional planning institutions needs to be increased and coordinated with each other in order to achieve faster and more targeted development. The regional autonomy implemented aims to assist the implementation of the central government, especially in providing services to the community and implementing development programs so that there is a need for efforts to increase regional income from local revenue (PAD). One of the financial sources obtained comes from retribution. Awareness of the obligation to charge fees is often related to willingness and compliance in exercising the rights and obligations of fees in accordance with applicable regulations, especially regarding community knowledge, level of education, and the applicable system. Lamongan Regency is one of the areas with abundant resources in the form of fishery products. The Lamongan Fish Market is a form of government service to business actors in carrying out fishery product transactions. Thus, socialization regarding fees at the Lamongan Fish Market needs to be carried out in order to create awareness of mandatory fees for the sake of development progress in Lamongan Regency.

Modal Manusia Memoderasi Pengaruh Kapabilitas Financial Pada Kinerja UKM Rina Sulistyowati; Rita Nataliawati; Tri Winarsih; Silfa Syabilatul Nabila; Diana Septiya Sari
Jurnal Akademi Akuntansi Vol. 6 No. 4 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i4.29485

Purpose: This study is to determine the performance improvement of SMEs in Surowiti Gresik Village through financial capability with human capital as a moderating variable Methodology/approach: The sample determination method used is total sampling with 85 respondents. Questionnaires were used in data collection. The data analysis method used in this study was Structural Equations Modeling with PLS 3.2.7. Findings: The results of the study prove that financial capabilities affect the performance of SMEs and human capital is able to moderate the effect of financial capabilities on the performance of SMEs Practical and Theoretical contribution/Originality: SMEs in Surowiti village need to be aware of the importance of financial capabilities in managing their business so that their business can develop well. It is hoped that this research will be able to contribute as a reference for managing SMEs with good financial knowledge and of course human capital that supports and wants to develop Research Limitation: The results of this research are limited to the SME sector in Surowiti Gresik Village. In the future, research can develop this research by adding SME industries in other villages to expand indicators of financial capability and human capital.

DIGITALISASI UMKM : PEMANFAATAN MEDIA SOSIAL SEBAGAI SARANA PEMASARAN KERIPIK BABY FISH di DESA GEDONG BOYOUNTUNG LAMONGAN Sri Yaumi; Tri Winarsih; Ananda Yuniar; Yuliana Dewi Safitri; Suhari; Lusi Nur Widyawati; Hermanto Hadi; Abdul Majid
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 1 No. 4 (2023): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v1i4.314

The Covid 19 pandemic has impacted changes in business activities. Trading activities that were previously carried out conventionally have now become completely digital. With this change, not all MSMEs have sufficient knowledge and ability to use social media. This causes MSME players who do not follow these changes to be unable to compete with other MSMEs that are already selling online. The purpose of this community service is to provide assistance in creating Facebook, Instagram and WhatsApp social media accounts and then teach them how to promote and sell online on these accounts. The method used in this activity is the practice of creating social media accounts and uploading merchandise. The result of this activity is that UMKM Baby Fish Chips are able to sell online through the social media Facebook, Instagram and whatsapp.

Upaya Peningkatan Kreativitas Dan Percaya Diri Anak Melalui Lomba Keagamaan Di Sekolah Dasar Nabilah Hendri Sasikirana1; Doris Rifqiyah Belgiz; Ria Putri Septiani; Mesra Surya Ariefin; Ardiansyah Ahsanul Hayat; Tri Winarsih; Achmad Farid Dedyansyah
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 2 (2023): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i2.82

The educational levels targeted for community service are elementary schools (SD) and junior high schools (SMP) in 3T areas (frontier, remote and disadvantaged). This community service uses a method of increasing children's creativity and self-confidence through religious competitions at SDN Purwokerto Ngimbang Elementary School. The positive impacts of this activity include providing additional insight and knowledge as well as skills in applying Islamic behavior in everyday life, as well as fostering student enthusiasm in take the courage to appear in public. This aims to ensure that students are more confident and able to explore their potential in supporting increased learning abilities.

ANALISIS SWOT: PROBLEM KANTOR KONSULTAN PAJAK X KABUPATEN LAMONGAN Qosim Qosim; Sri Yaumi; Tri Winarsih; Rahma Jariatul
Media Mahardhika Vol. 22 No. 1 (2023): September 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i1.801

This study aims to analyze the strengths, weaknesses, opportunities, and strategies that should be applied by Tax Consultants X during the Covid-19 pandemic. This research was conducted at the Tax Consultant Office in East Java and used a qualitative research method, with data collection techniques using interviews, questionnaires, observation and documentation. The data validation technique used is source triangulation technique and method triangulation. The results of this study indicate that the condition of the Tax Consultant Office X is declared good. Where the internal condition of the Tax Consultant Office X is 2.96 with the total strength factor obtained is 2.25, while the total weakness factor is 0.791. While the external factor of the Tax Consultant Firm X is 2.25 with the total opportunity factor obtained is 1.47, while the total of the threat factor is 0.787. When viewed from the results of the identification of internal and external factors of the Tax Consulting Office X, it shows that for now the most appropriate strategy is the SO Strategy. In the future, the X Tax Consultant can improve service facilities, expand the network to clients, create a website and carry out promotions using e-WOM.

Co-Authors ABDUL MAJID Achmad Farid Dedyansyah Agustinus Salukh Ainurohmah, Fitria Ananda Yuniar Andika Dafa Penta Pratama Anissa Amaliya Ardiansyah Ahsanul Hayat Askhar, Bayu Malikul Azizah Nur Auliya Bayu Malikhul Askhar Cahyaningrum, Indah Cahyawati, Fitnaningsih Endang Chandra, Muhamad Diana Septiya Sari Doris Rifqiyah Belgiz Ernawati Ernawati Fitriahadi, Enny Frischa Vera Yunida Hadad Alwi Hakim, Mesra Berlyn Hermanto Hadi Ida Fitriyah Imtinan Widhah Kumala Indah Fauziah Ingkak Chintya Wangsih Khatami, Ahmad Wildan Komarudin Komarudin Lusi Nur Widyawati Malahati, Fildzah Maulidia, Rizqi Maulidza Nur Fauzi Mesra Surya Ariefin Mistri Ani Mohammad Ridwan Mohammad Yasir Fauzi Muhammad David Mujib, Miftachul Muslim Muslim Mustaqim Setyo Ariyanto Nabila, Nabila Nabilah Hendri Sasikirana1 Nur Aini Maulidhia Nurul Az’zahra Garwan Nurvita, Sandrina Rahma Prasetyo, Ahmad Galih Presti Belinda Putra, Eko Arista Qosim Qosim Qosim qosim qosim, qosim Rachmad Bayu Kurniawan Rahma Jariatul Rahmasari, Hastuti Ria Puspitasari Ria Putri Septiani Rina Sulistyowati Rita Nataliawati Rohmadani, Zahro Varisna Ronalmanto Ronalmanto Safitri, Erdila Yuni Saldah, Sri Alifah Saras Dewi Qomariah Silfa Syabilatul Nabila Sindi Mei Setyawati Sudarmanto, Eko Suhari Sulistyowati, Rina Temon Bagus Hidayahtullah Trianto, Septiawan Puji Triwahyuni, Emy Ulfa Khoiriyah Umar Yeni Suyanto Vany Rahmawati Winda Safitri Yahya Shidiq Yanuangga Galahartlambang Yaumi, Sri Yuliana Dewi Safitri

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