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All Journal Profita : Komunikasi Ilmiah dan Perpajakan MOVE: Journal of Community Service and Engagement Verstek Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Review of Accounting and Taxation
Esti Utami Pratiwi
Program Studi Akuntansi Perpajakan Politeknik Piksi Input Serang
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Kelalaian Hakim Pengadilan Negeri Meulaboh Dalam Menentukan Status Barang Bukti Sebagai Alasan Penuntut Umum Dalam Perkara Pelanggaran Undang-Undang Perikanan Fasza, Sabrina Yuniar; Melati, Gladys Octavianadya; Utami, Pratiwi Ngesti
Verstek Vol 1, No 3 (2013)
Publisher : Sebelas Maret University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.991 KB) | DOI: 10.20961/jv.v1i3.38828

Abstract

    Penelitian ini bertujuan untuk mengetahui akibat hukum dari kelalaian Hakim Pengadilan Negeri Meulaboh dalam menentukan status barang bukti serta upaya hukum yang dapat dilakukan oleh Penuntut Umum. Merupakan penelitian hukum normatif yang bersifat preskriptif. Jenis data yang digunakan yaitu data sekunder. Sumber data sekunder yang digunakan mencakup bahan hukum primer dan bahan hukum sekunder. Teknik pengumpulan bahan hukum yang digunakan, dengan cara dokumentasi, mengumpulkan bahan hukum yang berupa buku-buku dan bahan pustaka yang ada hubungannya dengan masalah yang diteliti. Analisis bahan hukum yang dipergunakan adalah analisis bahan hukum yang bersifat deduksi dengan metode silogisme. Mengutamakan pemikiran secara logika sehingga akan menemukan sebab dan akibat yang terjadi.      Berdasarkan hasil penelitian dan pembahasan dihasilkan simpulan. Akibat hukum yang timbul dari kelalaian tersebut adalah adanya upaya hukum yang dilakukan oleh Penuntut Umum atas putusan Hakim Pengadilan Negeri Meulaboh, menimbulkan tumbukan hukum antara putusan dengan Undang- Undang Nomor 31 Tahun 2004 Tentang Perikanan dan Undang-Undang Nomor 8 Tahun 1981, dan putusan dapat berdampak buruk bagi keadilan hukum di Indonesia. Sedangkan upaya hukum yang dilakukan Penuntut Umum atas kasus tindak pidana perikanan tersebut dengan mengajukan permohonan upaya hukum tingkat banding kepada Pengadilan Tinggi Banda Aceh dan upaya hukum tingkat kasasi kepada Mahkamah Agung.       Kata Kunci: barang bukti, illegal fishing, upaya hukum 
The Influence of Corporate Governance on Financial Performance: The Case in The Indonesian Banking Sector Esti Utami Pratiwi
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

Abstract

This study examines the influence of corporate governance on financial performance. The management of the company should be supervised and controlled to ensure that management is carried out in full compliance with applicable rules and regulations. The existence of corporate governance as a mechanism of supervision and control is expected to improve the company's financial performance so as to increase the return on assets of the company. This study uses secondary data derived from the financial statements of banking companies listed on the Indonesia Stock Exchange in 2012-2016. This research uses the purposive sampling method and uses multiple linear regression analysis. Prior to the regression test, the data were first tested using the classical assumption test. The results of this study indicate that independent board of commissioners, board of commissioner size, managerial ownership, and audit committee have a negative effect on financial performance. The size of the board of directors has a positive and significant impact on financial performance. This proves that a large number of boards of commissioners and audit committees do not affect the financial performance of the company.
Determinant Faktor Keberhasilan Penerapan Sistem Pengukuran Kinerja Sektor Publik Edward Fazri; Trisnowati Josiah; Esti Utami Pratiwi; Aprilia Risma Ainasya; Dahlia Andesti
EKONOMI KEUANGAN DAN BISNIS Vol 7, No 2 (2022): Ekombis Sains: Jurnal Ekonomi, Keuangan, dan Bisnis
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/ekombis.v7i2.1805

Abstract

This study aims to examine the factors that influence the implementation of the Performance Measurement System and its effect on the Performance of Regional Apparatus Organizations in Cilegon City. The sample in this study were officials involved in the strategic planning process at the Regional Work Equipment Organization in Cilegon City. The sampling technique used was purposive sampling and data collection was done by distributing questionnaires directly to respondents. Analysis of the research data using the Partial Least Square method.The results of this study reveal that Information, Organizational Goals and Targets and Organizational Commitment have a positive and significant effect on the implementation of the performance measurement system. In addition, this study also succeeded in finding that the Performance Measurement System had a positive and significant effect on Organizational Performance.
Procedure Recording And Billing Receivables : Case Study on CV. Putra Baja Krakatau Esti Utami Pratiwi
Review of Accounting and Taxation Vol. 1 No. 01 (2022): June 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.165 KB) | DOI: 10.61659/reaction.v1i01.133

Abstract

Purpose - In facing market competition, companies can actively build relationships or partner to entity other so that more easy for To do sale and get profit. On transaction credit, recording as well as billing accounts receivable is a vital aspect : payment accounts receivable outside the time limit will hinder current required company cash to support whole activities, other than that without good recording of accounts receivable, accounts receivable that have been circulated to customers are not is known amount by accurate. Company must pro-active in doing billing and recording accounts receivable so that no occur things which give rise to n further loss in the future. Purpose of research this is for analyze billing problem accounts receivable and form billing procedure and recording receivables. Design/methodology/approach - Method used in research this is method study descriptive qualitative with collection observational data and interview with party which related with study Finding - Results from study this is formation alternative billing procedure receivables to partners by giving warnings if payments are made outside the due date, as well as recording procedures accounts receivable using Microsoft Excel adapted from the book Accounting System by Mulyadi. Receivables beyond the maturity of CV. Putra Baja Krakatau caused by xiieriod internal and external. Constraints faced by CV. Son of Krakatoa Steel in To do recording accounts receivable is because lack of employee in company.. Originality - This study illustrates that the application and management of accounts receivable at MSMEs is still not optimal, so it requires guidance and training in the field of accounting so as to produce financial reports in accordance with applicable financial standards..
Community Empowerment through Cultivating Chili Trees as an Alternative Income Solution in Kramatwatu Village, Serang Regency Edward Fazri; Esti Utami Pratiwi; Nora Asriani; Siti Sofiyah; Ikbal Nidaudin
MOVE: Journal of Community Service and Engagement Vol. 3 No. 1 (2023): September 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i1.253

Abstract

Community Empowerment through Chilli Tree Cultivation in Kramatwatu Village aims to provide an alternative source of income to improve living standards in the face of economic turbulence. This activity is carried out using training methods for planting, caring for and distributing the results. The series of activities starts from selecting local potential, selecting and procuring chili seeds, chili cultivation training, monitoring results, harvesting and distribution. This activity has an impact on increasing the community's alternative sources of income through the development of local food crops so that they can provide new enthusiasm in improving the standard of living.
EVALUATION OF THE ACHIEVEMENT OF MOTOR VEHICLE TAX TARGETS IN ONE-STOP ADMINISTRATION SERVICES OFFICE CIKANDE SERANG BANTEN Aggraeni, Feni; Pratiwi, Esti Utami; Fazri, Edward; Muttaqin, Galih Fajar
Review of Accounting and Taxation Vol. 3 No. 1 (2024): June 2024
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i1.168

Abstract

Purpose - This study aims to determine and analyze how variance between the target and the realization of motor vehicle tax revenue Design/methodology/approach - This research approach is descriptive by using data types quantitative, this study was conducted with data received from the Office SAMSAT Kabupaten Serang in the form of data on the number of targets and tax realization Motorized Vehicles so as to provide a fairly clear picture of analyze and compare with existing theory. Research data that carried out in the form of primary data and secondary data. Data analysis techniques used in the form of quantitative descriptive analysis techniques. Finding - The results of the study show that seen from the realization of tax revenue Motor Vehicles for 2015-2019 are still below the targets set, this shows that the performance is carried out by SAMSAT Kabupaten Serang Regency in collecting motor vehicle tax not optimal. Motor vehicle tax revenue is revenue which has the greatest contribution in increasing Regional Original Revenue (PAD). Lack of awareness of taxpayers to report tax objects his motorized vehicle. In this case the taxpayer also tends to delay payment or tend to avoid payment. Originality -
PROCEDURE FOR COLLECTION OF RECEIVABLES WITH RECEIVABLES BILL AT PT INTEGRASI PRODUKTIVITAS INDONESIA Pratiwi, Esti Utami; Fikri, Ahmad Rijalul
Review of Accounting and Taxation Vol. 2 No. 2 (2023): December 2023
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i2.169

Abstract

Purpose - The purpose of this Final Project Research is to find out the process of making Receivables Collection Procedures with Receivables Bill at PT Integrasi Productivity Indonesia. The method used in this study is qualitative descriptive. Design/methodology/approach - The techniques used in collecting the data obtained are primary data and secondary data. Finding - PT Integrasi Productivity Indonesia as a company engaged in services really needs a Receivables Collection Procedure. With the establishment of Receivables Collection Procedures, it can help minimize the occurrence of payment delays by customers that cause bad debts, especially at PT Integrasi Productivity Indonesia. With the information obtained from this Receivables Collection Procedure, financial staff can carry out receivables collection better by using the procedures that have been made. Originality -
Strengthening Cultural Identity in Empowering the Badui Community: A Case Study of Social Facilitation Pratiwi, Esti Utami; Asnawati, Yeti; Fauzi, Yudiansyah; Pari, Riki Aldi; Ripai, Rizki; Sidik, Fazar; Aditia, Rifki; Meilany, Zubeida; Sofiana, Nana
MOVE: Journal of Community Service and Engagement Vol. 3 No. 5 (2024): May 2024
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i5.344

Abstract

The preservation and promotion of cultural heritage are crucial for fostering social cohesion and identity within communities, particularly among indigenous groups facing the pressures of modernization. This study examines the role of cultural identity strengthening in empowering the Badui community, a traditional indigenous group in Indonesia. Through a detailed case study of social facilitation efforts, the research explores the strategies employed, outcomes achieved, and lessons learned, contributing to a broader understanding of the interplay between cultural identity and community development.
A Pre- and Post-Pandemic Analysis of Sales Growth, Leverage, and Intellectual Capital as Determinants of Financial Distress in Property & Real Estate Akbar, Taufik; Pratiwi, Esti Utami
Review of Accounting and Taxation Vol. 3 No. 2 (2024): December
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i2.189

Abstract

Purpose - This study aims to investigate the impact of sales growth, leverage, and intellectual capital on financial distress in the property and real estate sub-sector, comparing the periods before and after the onset of the COVID-19 pandemic Design/methodology/approach - The study employs a quantitative research design using panel data regression analysis. Financial data from listed property and real estate companies in Indonesia will be collected for the periods before (2017-2019) and after (2020-2022) the onset of the COVID-19 pandemic. The Altman Z-score will be used as a proxy for financial distress. Sales growth, leverage ratios, and intellectual capital (measured using the VAIC model) will serve as independent variables, with profitability as a moderating variable. Comparative analysis between the pre- and post-pandemic periods will be conducted to identify any significant changes in the relationships between the variables. Finding - Findings indicate that sales growth does not impact financial distress; leverage has a significantly negative effect, while intellectual capital has a notably positive effect. Additionally the COVID-19 pandemic has had a profound impact on the companies under study, resulting in a statistically significant difference in sales growth, intellectual capital, profitability, and financial distress between the pre- and post- pandemic periods Originality -It provides a comprehensive analysis of financial distress determinants in the property and real estate sub-sector, an area that has been underexplored in existing literature
Co-Authors Aditia, Rifki Aggraeni, Feni Aprilia Risma Ainasya Asnawati, Yeti Dahlia Andesti Edward Fazri Fazar Sidik Fikri, Ahmad Rijalul Galih Fajar Muttaqin Gladys Octavinadya Melati Ikbal Nidaudin Meilany, Zubeida Melati, Gladys Octavianadya Nora Asriani Pari, Riki Aldi Rizki Ripai Sabrina Yuniar Fasza Siti Sofiyah Sofiana, Nana Taufik Akbar Trisnowati Josiah Yudiansyah Fauzi