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All Journal ASAS : Jurnal Hukum Ekonomi Syariah Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya Owner : Riset dan Jurnal Akuntansi Media Mahardhika Jurnal Analisa Akuntansi dan Perpajakan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Amnesty: Jurnal Riset Perpajakan 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 Berbakti
Tri Winarsih
Unknown Affiliation
Religion Arts 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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PENGARUH GENDER , SANKSI HUKUM DAN ASPEK KEADILAN TERHADAP PERSEPSI MAHASISWA TENTANG PENGGELAPAN PAJAK Qosim; Nataliawati, Rita; Winarsih, Tri
Media Komunikasi Ilmu Ekonomi Vol 40 No 2 (2023): MELATI: Jurnal Media Komunikasi Ilmu Ekonomi Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/melati.v40i2.137

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh gender, sanksi hukum, dan aspek keadilan terhadap persepsi mahasiswa tentang penggelapan pajak. Penggelapan pajak merupakan salah satu permasalahan serius yang dapat mempengaruhi penerimaan negara dan kepercayaan masyarakat terhadap sistem perpajakan. Persepsi masyarakat, terutama mahasiswa sebagai generasi penerus bangsa, penting untuk dipelajari karena dapat membentuk pandangan dan sikap mereka terhadap kepatuhan pajak di masa depan. Penelitian ini menggunakan metode kuantitatif dengan penyebaran kuesioner kepada 100 mahasiswa prodi akuntansi dan perpajakan Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan. Data yang terkumpul dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa gender memiliki pengaruh yang signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak. Selain itu, sanksi hukum yang lebih tegas dan aspek keadilan yang dirasakan turut mempengaruhi persepsi mahasiswa, di mana semakin tinggi persepsi terhadap keadilan dalam sistem perpajakan, semakin rendah toleransi terhadap tindakan penggelapan pajak. Temuan ini diharapkan dapat memberikan wawasan bagi pembuat kebijakan dalam merancang strategi yang lebih efektif untuk meningkatkan kesadaran dan kepatuhan pajak di kalangan generasi muda, serta memastikan sistem perpajakan yang adil dan transparan.
Memaknai Perkembangan Fintech Syariah melalui Sistem Akad Syariah Tri Winarsih
Populer: Jurnal Penelitian Mahasiswa Vol. 1 No. 3 (2022): September : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v1i3.519

Abstract

Fintech syariah mulai tumbuh dan berkembang di Indonesia. Perkembangan yang cukup dratis dikalangan umat islam menaruh kepercayaan besar berinvestasi syariah ditambah dukungan generasi milenia dan generasi Z yang lebih berminat atas sistem yang serba cepat dan sistematis ditengah industri pendanaan resakdana dinilai semakin tertekan. Awal mula berdirinya fintech syariah merupakan respon dari berkembangnya perusahaan fintech konvensional yang mengenakan bunga ditiap operasi kegiatannya. Fintech syariah yang tidak mengandung unsur: Riba (Bunga), Gharar (Ketidakjelasan), Maysir (Judi), Tadlis (Penipuan), Dharar (Bahaya), Zulm (Ketidakadilan), dan Haram serta sistem akad syariah terkait hukum kontrak online dimana memberlakukan asas-asas hukum kontrak syariah berdasarkan hukum islam menjadi fenomena baru di tengah perkembangan bisnis keuangan syariah. Tujuan penelitian yaitu memberikan gambaran literasi tentang pemahaman fintech syariah terkait teori, dasar hukum fintech syariah, manfaat, resiko, sistem akad fintech syariah dan perkembangan fintech syariah yang sedang berkembang di Indonesia. Pengunaan metode kualitatif deskriptif berupa pengamatan perilaku dengan studi literatur dari buku teks, artikel media massa dan literatur online dipakai sebagai teknik pengumpulan data. Hasil penelitian ini adalah semua transaksi fintech syariah memegang teguh prinsip syariah, dimana sistem akad dianggap sah apabila sejalan dengan hukum syariah ditengah perkembangan fintech syariah yang mulai diminati semua kalangan pembisnis syariah.
Sosialisasi Pemanfaatan Fasilitas Perpajakan Pada UMKM di Kota Lamongan Mesra Berlyn Hakim; Tri Winarsih; Nur Aini Maulidhia; Yahya Shidiq
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 3 (2021): Agustus : Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v1i3.1400

Abstract

The expected goal of this community service is that UMKM are able to understand the basics and regulations of taxation on UMKM so that UMKM business actors are able to fulfill their tax obligations. On the basis of the problems that occur with partners, this PKM program needs to be carried out by providing socialization regarding the existence of PP No. 23 of 2018 for MSMEs that have a turnover of below Rp. 4.8 billion in a year with a 0.5% tariff and only valid for 7 (seven) years. for private person and 3 years for UMKM entities. The method used is discussion and lecture. The service activities carried out by the PKM Team with the lecture and discussion methods have been able to add insight, motivation and understanding about the UMKM Final PPh in the future. UMKM actors are also expected to be disciplined and timely in reporting and paying and in accordance with applicable standards. And also with the UMKM tax incentives during the Covid 19 Pandemic, UMKM actors are expected to be able to use these incentives.
Menumbuhkan Literasi Kewirausahaan Menuju Kemandirian Pemuda Karang Taruna Desa Jatidrojog Tri Winarsih; Muhammad Dzikri Abadi; Sindi Mei Setyawati; Anissa Amaliya
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 1 (2024): Januari: Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v2i1.900

Abstract

The existence of a large nation cannot be separated from the problem of unemployment. Eradicating unemployment will not be resolved immediately, but with high commitment to the policies taken by the government it can reduce the number of unemployed. Entrepreneurial Literacy is promoted in creating youth independence to reduce the existence of unemployment. Jatidrojog Village, which contains mostly elderly people with a background mostly as farmers, and seeing the potential for many young people who do not have jobs (unemployed), inspired researchers to provide education on the importance of entrepreneurial literacy at a young age, namely by providing training to young people from the Jatidrojog Village Youth Organization. through lecture and discussion methods as well as implementation of practices and solutions in fostering youth independence. The aim of this community service is that it is hoped that the young people of Jatidrojog Village will understand the importance of entrepreneurial literacy before starting an entrepreneurial business, so that with the involvement of young people in the entrepreneurial field, the youth's independence in pursuing this business field can be utilized by the surrounding community.
Analysis of the impact of changes in the 11% VAT rate in increasing tax revenue Safitri, Erdila Yuni; Nataliawati, Rita; Qosim, Qosim; Winarsih, Tri
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 2 (2024): July 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i2.13041

Abstract

This research aims to determine the impact of changes in value added tax rates in terms of increasing tax revenues at the Lamongan Pratama Tax Service Office. This research was carried out at the Laamongan Pratama Tax Service Office. The method in this research uses qualitative methods. This research uses primary and secondary data sources obtained through documentation, observation and interviews. Data analysis uses data reduction. Meanwhile, to validate the data using triangulation techniques of source, time and technique. Research results (1) The implementation of changes to the 11% VAT rate at KPP Pratama Lamongan has been good and effective, (2) The value added tax rate of 11% has also been implemented thoroughly so that the realization of tax revenues at the Pratama Lamongan tax service office has increased from the previous year (3) The impact of the change in the value added tax rate of 11% at the Pratama Lamongan tax service office is in the form of increasing tax revenue
Analysis of calculations, deductions, deposits and reporting income tax (PPh) article 21 for employees at CV. Putra Jaya Winarsih, Tri; Qosim, Qosim
Indonesia Auditing Research Journal Vol. 13 No. 2 (2024): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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

Abstract

Income Tax Article 21 or what can be called Income Tax Article 21 is a tax on income in the form of salary, wages, honorarium, allowances and other payments in any name and in any form in connection with work or position, services and activities carried out by individuals subject to domestic taxation. . The purpose of this research is to determine the process of calculating, withholding, depositing and reporting Income Tax Article 21 for CV employees. Putra Jaya with reference to the provisions of PMK 168 of 2023 concerning instructions for implementing tax deductions on income in connection with work, services or personal activities. This research uses a descriptive method with a quantitative and qualitative approach. The research results show that the calculation of deductions, deposits and reporting of PPh Article 21 for employees has been implemented by CV. Putra Jaya is in accordance with PMK 168 of 2023.
Pengembangan Marketing UMKM Jamu Tradisional Di Desa Pangkatrejo Kecamatan Sugio Kabupaten Lamongan Dengan Metode Rebranding Ulfa Khoiriyah; Andika Dafa Penta Pratama; Hadad Alwi; Bayu Malikhul Askhar; Tri Winarsih; Ronalmanto Ronalmanto; Muhammad David
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 1 (2025): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i1.3702

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are essential for driving economic growth and creating jobs, especially within the traditional jamu industry. In Pangkatrejo Village, jamu MSMEs encounter difficulties such as a lack of branding knowledge and inefficient marketing strategies. Given the growing interest in natural products after the Covid-19 pandemic, jamu has the opportunity to emerge as a prominent product. This activity involves a support program for traditional jamu MSMEs in Pangkatrejo Village, concentrating on rebranding efforts that involve packaging design, modernizing bottles, and developing social media presence. The goal is to improve the visibility and competitiveness of jamu products, as well as to expand the market and strengthen the local economy.
The Effect of Digital Banking Adoption, Trust in Fintech, Perceived Security, and Customer Satisfaction on Financial Inclusion in Indonesian Banking Ridwan, Mohammad; Puspitasari, Ria; Winarsih, Tri; Wangsih, Ingkak Chintya; Sudarmanto, Eko
West Science Business and Management Vol. 3 No. 01 (2025): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v3i01.1794

Abstract

This study investigates the impact of Digital Banking Adoption, Trust in Fintech, Perceived Security, and Customer Satisfaction on Financial Inclusion in Indonesian banking. Employing a quantitative approach, data were collected from 110 respondents using a Likert scale (1–5) and analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS) 3. The findings reveal that all four variables significantly and positively influence financial inclusion, with Digital Banking Adoption exerting the strongest impact. The model explains 68% of the variance in Financial Inclusion, underscoring the importance of digital transformation, trust-building, robust security, and customer satisfaction in enhancing financial accessibility. These results provide valuable insights for policymakers and financial institutions to develop targeted strategies that foster financial inclusion in Indonesia.
Hubungan antara Kecerdasan Emosional dengan Kontrol Diri dalam Penggunaan Media Sosial pada Generasi Z Azizah Nur Auliya; Winarsih, Tri
IDEA: Jurnal Psikologi Vol. 9 No. 1 (2025): IDEA: Jurnal Psikologi
Publisher : Universitas Darul Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/idea.v9i1.9101

Abstract

Generation Z is a generation that grew up with the rapid growth of technology. The rapid development of technology can have a negative impact on Generation Z if not accompanied by good self-control. One example is the rise of negative comments on social media or what can also be called cyberbullying. This is the basis for this research, to find out the relationship between emotional intelligence and self-control in the use of social media in generation z. Product moment correlation is a data analysis technique used in this study with the method used is quantitative. The number of respondents in this study was 101 people with criteria aged 12-26 years (Generation Z) in Yogyakarta and regularly use social media. The results of this study are that the categorization carried out obtained results in the form of moderate self-control variables and high emotional intelligence variables. The results of the hypothesis are accepted, in which there is a positive relationship between emotional intelligence variables and self-control in the use of social media in Generation Z in Yogyakarta.
Urgensi Penerapan Carbon Tax Sebagai Upaya Mitigasi Perubahan Iklim Untuk Meningkatkan Sustainable Economic Growth Sulistyowati, Rina; Tri Winarsih; Mistri Ani; Rachmad Bayu Kurniawan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2564

Abstract

The increase in carbon emissions from year to year has an impact on climate change in the world, especially in Indonesia, therefore the government has stipulated Law No. 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP), in Article 17 Chapter IX of the Law on HPP concerning carbon tax. The article explains that the Indonesian Government will impose a carbon tax on every carbon emission produced from both production and consumption activities. The implementation of carbon must be balanced in order to provide benefits for all parties in order to achieve economic and environmental balance. With the implementation of a carbon tax, it is hoped that it can reduce the risk of climate change that is currently occurring and can increase sustainable economic growth. This study uses a descriptive qualitative approach, with data collection techniques using interviews and documentation. While the data analysis technique uses interactive analysis with three steps including data reduction, data presentation, and drawing conclusions. The results of the study indicate that the implementation of carbon tax will be able to reduce carbon emissions that can reduce climate change, in accordance with the government's target of reducing greenhouse gas emissions by 29% with its own capabilities and 41% with international support by 2030. In addition, carbon tax also has the potential to encourage sustainable economic growth, by instilling awareness in society by creating a culture and habits for each individual, especially business actors, to transition to environmentally friendly activities, such as creating new product innovations, prioritizing the use of environmentally friendly products, and carrying out activities that minimally produce carbon gas emissions, thus leading to the realization of sustainable economic development.
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 Setya Ariani Silfa Syabilatul Nabila Sili, Surya 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