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PENGEMBANGAN LEMBAR KERJA SISWA BERBASIS CONTEXTUAL TEACHING AND LEARNING PADA MATA PELAJARAN PERPAJAKAN KELAS X SEMESTER 1 SEKOLAH MENENGAH KEJURUAN Priyadi, Ira Hasti
Journal of Accounting and Business Education 2013: Jurnal Pendidikan Akuntansi (JPA): Vol. 1, No. 3, Maret 2013
Publisher : Universitas Negeri Malang

Tujuan dari penelitian ini adalah mengembangkan bahan ajar berupa Lembar Kerja Siswa (LKS) dan dikembangkan dengan kerangka LKS berupa, halaman sampul/ cover, kata pengantar, daftar isi, pendahuluan yang berisi standar kompetensi, kompetensi dasar, tujuan pembelajaran, alur pembelajaran, dan kata kunci serta pembelajaran yang memuat informasi pendukung, tugas-tugas dan langkah kerja mandiri serta kelompok, dan evaluasi, glosarium, serta daftar pustaka. Teknik pengumpulan data dalam penelitian ini menggunakan angket. Penelitian ini memodifikasi model pengembangan dari Borg and Gall (1983) meliputi analisis kebutuhan, pengembangan produk , validasi ahli, dan revisi. Hasil penelitian ini adalah tersedianya Lembar Kerja Siswa berbasis contextual teaching and learning pada mata pelajaran perpajakan yang valid atau layak digunakan.

Pengaruh Sales Growth, Profitabilitas, dan Leverage terhadap Tax Avoidance pada Perusahaan Pertambangan yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) Dewi, Novita; Priyadi, Ira Hasti
Shafin: Sharia Finance and Accounting Journal Vol. 3 No. 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v3i1.8553

Pajak merupakan salah satu sumber pendapatan bagi negara. Namun, disisi lain pajak dapat menjadi beban bagi suatu perusahaan. Sales growth adalah peningkatan jumlah penjualan suatu perusahaan dari satu periode ke periode selanjutnya. Dengan adanya sales growth, perusahaan dapat memprediksikan seberapa besar laba yang akan didapatkan. Profitabilitas adalah kemampuan perusahaan dalam memperoleh laba melalui semua kemampuan sumber daya yang dimiliki seperti tingkat penjualan, modal, kas, jumlah karyawan dan lainnya. Leverage adalah rasio yang menggambarkan kemampuan suatu perusahaan untuk memenuhi kewajiban jangka panjangnya. Artinya seberapa besar utang yang ditanggung oleh suatu perusahaan dibandingkan dengan aktiva yang dimiliki. Tax Avoidance (penghindaran pajak) adalah pengaturan atau cara untuk meminimalkan atau menghilangkan beban pajak, dan tidak disebut sebagai pelanggaran pajak karena memang usaha wajib pajak untuk mengurangi, menghindari, meminimumkan atau meringankan beban pajak masih dengan cara yang dimungkinkan oleh undang-undang pajak. Pengumpulan data yang digunakan dalam penelitian ini menggunakan data sekunder, yaitu dengan mencari informasi dan mengumpulkan laporan keuangan perusahaan melalui website www.idx.com. Hasil penelitian ini menunjukkan bahwa pada variabel Sales Growth dan Profitabilitas berpengaruh signifikan terhadap Tax Avoidance, sedangkan variabel Leverage (DER) tidak berpengaruh signifikan terhadap Tax Avoidance.

The Role of Financial Rations on Financial Distress Conditions in Transportation and Logistics Sector Companies at Indonesian Sharia Stock Index Jannah, Safiratul; Priyadi, Ira Hasti
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 10 No. 2 (2024): November 2024
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v10i2.12850

Financial distress as an early warning signal of conditions that can lead to bankruptcy of a company. This study aims to examine the effect of financial ratios, namely liquidity, profitability, solvency, and activity on the financial distress of a company. The type of data used in this study is secondary data sourced from financial reports available at www.idx.com. The sample selection method is carried out by purposive sampling. The sample in this study was 44 Transportation and Logistics companies listed on the Indonesian Sharia Stock Index during the 2020-2023 period. The data testing tool used is multiple linear regression. The results of the F test analysis show that simultaneously, the variables of liquidity, profitability, solvency and activity have a significant effect on financial distress. Meanwhile, the results of the T test show that the variables of liquidity, profitability, solvency and activity have a significant effect on financial distress.

Accounting Analysis of Cost and Benefit of Celebrity Endorsements in Micro, Small and Medium Enterprises Priyadi, Ira Hasti; Halida, Uly Mabruroh; Jannah, Safiratul; Rohmaniyah, Alfiatur
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 2 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i2.15622

Indonesian. Abstract describes the purpose of research writing, methodology, and shows the In the era of digitalization, social media has become an integral part of human life, not only as a communication tool but also as a branding and marketing platform. This phenomenon creates opportunities for businesses to use celebrities, well-known individuals on social media, as product promotion agents. However, this strategy is not without significant costs. This research aims to conduct a cost-benefit analysis (CBA) on product promotion through celebrity endorsements in Indonesia, with a focus on MSMEs in Pamekasan. Mixed research methods are used to combine quantitative and qualitative approaches. Data was obtained through interviews with MSME actors and program celebrities, documentation and literature studies. Quantitative data includes endorsement rates for well-known celebrities, while qualitative data involves evaluating the benefits received by MSMEs. It is known that celebgrams charge varying rates, with some of the most expensive celebgrams reaching IDR 50,000,000. A cost-benefit analysis was conducted to assess the efficiency of investment in this promotion. It can be seen that several MSMEs achieved the highest Cost-Benefit Ratio (CBR), indicating high efficiency in generating benefits.

Ompangan as an Accounting System: The Practice of Debts and Grants in Madura Culture Jannah, Faizatul; Priyadi, Ira Hasti
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.24

Purpose: This study was conducted to find out the implementation of the tradition of ompangan and its relationship with sharia accounting principles that occurred in Panglegur Village, Tlanakan District, Pamekasan Regency. Methodology: This study uses a qualitative descriptive type and an ethnographic approach. Data collection techniques are in the form of observation, interviews, and documentation, with triangulation techniques. Findings: The results of the study stated that the tradition of the ompangan still exists among the Panglegur community, the ompangan tradition has the purpose of ta'awun/help, the existence of a simple bookkeeping system in the ompangan tradition has consequences for the return of debts and receivables in the future and has an impact on a person's spikology because of the burden of repayment in the future. Implication: The shift in values in the tradition of the ompangan whose original nature is ta'awun / please help which should be preserved, now needs to be straightened out and understood that the original purpose of the ompangan tradition has the main purpose of helping each other or easing the burden of the owner of the wish and does not consider the ompangan tradition as debts that must be returned. There is a need for the role of community leaders to provide a better understanding related to the tradition of ompangan, so that the community realizes that the tradition of ompangan is a tradition of helping each other. Originality: This study specifically examines the tradition of ompangan from the perspective of accounting, recording in the tradition of remittances, the community's perspective on the tradition of ompangan as a practice of debts and grants, savings, and time value of money on money and goods in the ompangan tradition.

Persepsi Konsumen Terhadap Keputusan Pembelian Produk Private Label Indomaret Ningsih, Dwi Sulistiyawati; Priyadi, Ira Hasti
Mabny: Journal of Sharia Management and Business Vol. 2 No. 1 (2022): Mabny : Journal of Sharia Management and Business
Publisher : Faculty of Islamic Economics and Business, Madura Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/mabny.v2i01.6134

Salah satu strategi pengusaha ritel modern untuk meningkatkan penjualan adalah melalui produk private label (product private label). PT. Indomarco Prismatama adalah perusahaan Indonesia yang bergerak di bidang ritel modern (minimarket Indomaret) yang mengembangkan private label sebagai salah satu strategi untuk mendapatkan keunggulan kompetitif di sektor ritel. Produk private label yang dikembangkan berkaitan erat dengan penilaian konsumen berdasarkan persepsi masing-masing konsumen. Dalam penelitian ini akan dikaji bagaimana pengaruh persepsi konsumen terhadap keputusan pembelian produk private label yaitu dilihat dari faktor persepsi harga, persepsi kualitas produk, dan persepsi risiko. Penelitian ini menggunakan metode kuantitatif dengan jenis asosiatif. Sumber data diperoleh melalui kuesioner yang disebarkan kepada konsumen yang pernah membeli atau mengkonsumsi produk private label Indomaret Plus Kabupaten Pamekasan. Sampel yang digunakan berjumlah 96 responden yang ditentukan menggunakan metode Sampling Insidental. Sedangkan teknik analisis data dalam penelitian ini yaitu menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel persepsi harga berpengaruh signifikan, sedangkan variabel persepsi kualitas produk dan persepsi risiko tidak berpengaruh signifikan. Namun, secara simultan semua variabel persepsi konsumen harga, persepsi kualitas produk dan persepsi risiko berpengaruh signifikan terhadap keputusan pembelian produk private label Indomaret Plus Jl. Jokotole No. 22 Kabupaten Pamekasan.

Ompangan as an Accounting System: The Practice of Debts and Grants in Madura Culture Jannah, Faizatul; Priyadi, Ira Hasti
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.24

Purpose: This study was conducted to find out the implementation of the tradition of ompangan and its relationship with sharia accounting principles that occurred in Panglegur Village, Tlanakan District, Pamekasan Regency. Methodology: This study uses a qualitative descriptive type and an ethnographic approach. Data collection techniques are in the form of observation, interviews, and documentation, with triangulation techniques. Findings: The results of the study stated that the tradition of the ompangan still exists among the Panglegur community, the ompangan tradition has the purpose of ta'awun/help, the existence of a simple bookkeeping system in the ompangan tradition has consequences for the return of debts and receivables in the future and has an impact on a person's spikology because of the burden of repayment in the future. Implication: The shift in values in the tradition of the ompangan whose original nature is ta'awun / please help which should be preserved, now needs to be straightened out and understood that the original purpose of the ompangan tradition has the main purpose of helping each other or easing the burden of the owner of the wish and does not consider the ompangan tradition as debts that must be returned. There is a need for the role of community leaders to provide a better understanding related to the tradition of ompangan, so that the community realizes that the tradition of ompangan is a tradition of helping each other. Originality: This study specifically examines the tradition of ompangan from the perspective of accounting, recording in the tradition of remittances, the community's perspective on the tradition of ompangan as a practice of debts and grants, savings, and time value of money on money and goods in the ompangan tradition.

Bahasa Inggris Fitriyah, Tina; Priyadi, Ira Hasti; Purnamawati, Anni Muslimah
Shafin: Sharia Finance and Accounting Journal Vol. 5 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v5i2.20903

This study aims to examine the effect of Book tax difference (BTD) and Thin Capitalization on Tax avoidance in Indonesian manufacturing companies, motivated by the persistent inconsistency in the findings of previous research. This research uses a quantitative explanatory approach. The sample consists of manufacturing companies in the health and technology sectors listed on the Indonesia Stock Exchange for the 2022-2024 period, selected through purposive sampling. Data were analyzed using multiple linear regression. The results show that Book tax difference and Thin capitalization do not have a significant effect on Tax avoidance, either simultaneously or partially. The implication of this finding is that stakeholders and regulators should not rely solely on BTD and Thin capitalization as primary indicators of aggressive tax practices. The novelty of this research lies in providing recent empirical evidence from a specific contemporary context that challenges the significance of these two common proxies, suggest that other factors are more influential. Future research is encouraged to explore other determinants such as corporate governance mechanisms.

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