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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Akuntansi dan Pajak Economics and Digital Business Review IMPACTS: International Journal of Empowerment and Community Services
Reni Listyawati
Universitas Sarjanawiyata Tamansiswa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Persepsi Atas Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 Terhadap Kepatuhan Wajib Pajak UMKM Suyanto; Nur Anita Chandra Putry; Enggar Kartika Cahyaning; Reni Listyawati
Economics and Digital Business Review Vol. 4 No. 1 (2023): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i1.362

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh Persepsi yang terdiri dari Persepsi Keadilan Pajak, Persepsi Kemudahan Pajak, dan Persepsi Pemahaman Pajak atas PP No 23 Tahun 2018 terhadap Kepatuhan Wajib Pajak UMKM. Besarnya pelaku UMKM ternyata belum sebanding dengan penerimaan pajak UMKM, hal ini disebabkan Direktorat Jendral Pajak (DJP) lebih fokus pada wajib pajak besar sedangkan pengawasan kepada pelaku UMKM belum secara optimal dilakukan dan kepatuhan pajak pelaku UMKM juga masih rendah. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data primer. Sampel yang digunakan dalam penelitian ini adalah pelaku UMKM di Daerah Istimewa Yogyakarta. Penelitian ini menggunakan alat instrumen berupa kuesioner. Teknik pengolahan data yang dilakukan menggunakan regresi linier multiple dengan bantuan SPSS.
Implementation of E-Procurement in Micro, Small and Medium Enterprises (MSMEs) in Yogyakarta Reni Listyawati; Uum Helmina Chaerunisak; Sri Lestari Yuli Prastyatini
IMPACTS: International Journal of Empowerment and Community Services Vol. 2 No. 2 (2023): IMPACTS: VOL. 2 NO. 2 SEPTEMBER 2023
Publisher : Faculty of Economics Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/impacts.v2i2.15915

Abstract

PurposeCommunity Service (Abdimas) activities carried out at the MSME "Dapoer Tania" aim to improve marketing methods by increasing the intensity of utilizing social media, increasing the capacity for product and packaging innovation, and implementing operational procedures for the e-procurement system by considering certain criteria for selection. digital supplier that produces a standardized and structured system at "Dapoer Tania" Methods -Implementation of activities is carried out through several stages, namely field observation, training and mentoring. The first stage was collecting data using survey and interview methods. The survey was carried out through direct monitoring of the situation that actually occurred in the MSME "Dapoer Tania". This monitoring is carried out so that it can be described what needs need to be in the information system to be built. Next is the interview. Interviews were conducted through discussions with owners regarding obstacles, business processes and implementation of e-procurement systems and checking existing SOPs in MSMEs. The second stage is carried out after identifying the problems found in the first stage. The third stage is carried out after field observations and training are completed. Results and discussions –Technological developments have brought convenience to services so that many companies are adopting e-procurement as a supply chain support to be able to adapt to market changes and to achieve business goals, such as operational efficiency, sustainability and profitability. Many companies are adopting e-procurement because of its ability to streamline supply chain networks. The emergence of e-procurement has created a higher profile for supply management as well as increased visibility to a company's top management. By adopting this technology, it has influenced organizational performance, both directly and indirectly. The results of this service also show that the marketing method training program by increasing intensity utilizing social media, Conclusion -E-procurement brings transparency and effectiveness in the supply chain and makes a significant contribution to supply chain performance. In addition, e-procurement also allows companies to measure and monitor orders, such as processing time, order delivery time, and current status. Therefore, the implementation of e-procurement in MSMEs plays an important role and will have an impact on improving supply chain performance in MSMEs.
SYSTEMATIC LITERATURE REVIEW: ACCOUNTING INFORMATION SYSTEM, TAX RELAXATION, AND FINANCIAL PERFORMANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMEs) Sri Ayem; Reni Listyawati; Varda Samanta Adestia; Putri Syalsha Bilah Nasir; Wati Riadani; Yasminia Eka Rahmadani
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7684

Abstract

This study aims to provide a systematic literature review of the relationship between Accounting Information Systems (AIS), tax relaxation, and the financial performance of Micro, Small, and Medium Enterprises (MSMEs). The Systematic Literature Review (SLR) method was used in this study to examine previous research. The data analysis used in this study is in the form of 30 articles from 2020 to 2022 in the Google Scholar database. This study used 30 articles from the Google Scholar database from 2020 to 2022 for the data analysis. The findings demonstrated that the attribution theory is the theory that is utilized the most. According to the theory, a person's behavior is observed and its causes are explained by the person's actions. Utilizing or collecting additional journals and related recent articles is suggested for additional research to cover a broader understanding.
FAKTOR YANG MEMPENGARUHI PROFITABILITAS PT MAHAKA MEDIKA TBK DENGAN ANALISIS TIME SERIES DAN CROSS SECTION Teguh Erawati; Reni Listyawati; Zahra Inayah Atifah; Nalaya Anggi Fadia; Dini Desviani
Ekonomi & Bisnis Vol 25 No 1 (2026): Jurnal Ekonomi & Bisnis Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v25i1.8228

Abstract

Penelitian ini bertujuan untuk mengkaji faktor-faktor yang memengaruhi tingkat profitabilitas PT Mahaka Medika Tbk selama periode 2021–2024 melalui pendekatan analisis time series. Profitabilitas perusahaan diproksikan menggunakan Return on Assets (ROA), sedangkan variabel independen yang dianalisis meliputi leverage yang diukur dengan Debt to Equity Ratio (DER), likuiditas yang diukur melalui Current Ratio (CR), ukuran perusahaan (SIZE), pertumbuhan penjualan, serta efisiensi aset yang diproksikan dengan Total Asset Turnover (ATO). Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan tahunan yang diperoleh dari Bursa Efek Indonesia dan situs resmi perusahaan. Teknik pengambilan sampel yang digunakan adalah sampel jenuh, sementara metode analisis data dilakukan menggunakan regresi linier berganda berbasis time series dengan bantuan perangkat lunak SPSS. Hasil analisis menunjukkan bahwa selama periode pengamatan, kondisi keuntungan perusahaan terkait dengan perubahan tingkat utang, kapasitas likuiditas, ukuran perusahaan, pertumbuhan penjualan, serta efisiensi penggunaan aset. Temuan ini memberikan pemahaman bahwa pengelolaan struktur keuangan dan aktivitas operasional berperan penting dalam membentuk kinerja keuntungan PT Mahaka Medika Tbk seiring waktu. Kata kunci:  profitabilitas, pertumbuhan penjualan, time series
ANALISIS LAPORAN ARUS KAS PT.BANK SYARIAH INDONESIA TBK DALAM PRESPEKTIF ANALISIS KREDIT Reni Listyawati; Teguh Erawati; Suci Imroatun Wahyu Ningsih; Kirana Andriane; Adelia Fatihah Rahmayanti
Ekonomi & Bisnis Vol 25 No 1 (2026): Jurnal Ekonomi & Bisnis Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v25i1.8230

Abstract

Penelitian ini bertujuan untuk menganalisis laporan arus kas PT bank Syariah Indonesia Tbk dari sudut pandang analisis kredit untuk mengevaluasi kapasitas bank dalam mempertahankan likuiditas, memenuhi kewajiban, dan mendukung keberlangsungan usaha. Metode penelitian yang digunakan adalah kuantitatif deskriptif dengan memanfaatkan data sekunder dari Laporan Keuangan Tahunan PT Bank Syariah Indonesia Tbk pada periode 2021-2024. Populasi dalam penelitian ini mencakup seluruh laporan keuangan PT Bank Syariah Tbk yang terfokus pada laporan arus kas selama periode pengamatan. Alat analisis yang diterapkan mencakup Operating Cash Flow Ratio, Cash Flow to Total Liabilities Ratio, Cash Flow Coverage Ratio, dan Free Cash Flow sebagai indikator utama dalam kajian kredit yang berfokus pada arus kas. Hasil penelitian mengindikasikan bahwa selama tahun 2021-2022, PT Bank Syariah Tbk mempunyai likuiditas dan kemampuan kredit yang sangat baik. Di tahun 2023 mengalami penurunan drastis yang terlihat dari lemahnya arus kas operasional serta Free Cash Flow yang negatif. Meskipun sempat mengalami penurunan, pada tahun 2024 keadaan arus kas kembali menunjukkan perbaikan yang mencerminkan pemulihan likuiditas dan fleksibilitas keuangan bank. Kebaharuan penelitian ini terletak pada penerapan analisis kredit berbasis arus kas. Penelitian ini diharapkan bisa menjadi rujukan bagi manajemen, investor, dan akademisi dalam mengevaluasi kesehatan finansial serta kelayakan kredit Perbankan Syariah. Kata kunci:  Laporan Arus Kas, Analisi Kredit, Likuiditas, Bank Syariah Indonesia, Perbankan Syariah
Co-Authors Adelia Fatihah Rahmayanti Dini Desviani Enggar Kartika Cahyaning Kirana Andriane Nalaya Anggi Fadia Nur Anita Chandra Putry Putri Syalsha Bilah Nasir Sri Ayem Sri Lestari Yuli Prastyatini Suci Imroatun Wahyu Ningsih Suyanto . Teguh Erawati Uum Helmina Chaerunisak Varda Samanta Adestia Wati Riadani Yasminia Eka Rahmadani Zahra Inayah Atifah