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All Journal Jurnal Teknologi Informasi dan Bisnis Pengabdian Masyarakat Darmajaya SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Studi Akuntansi, Keuangan, dan Manajemen Cerdika: Jurnal Ilmiah Indonesia Jurnal Ilmiah ESAI Ulil Albab
Damayanti
Politeknik Negeri Lampung
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PELATIHAN PENCATATAN DAN MANAJEMEN KEUANGAN KELUARGABAGI KELOMPOK PENGAJIAN / PKK RT 006 RAJABASA RAYA Nurmala, - -; Damayanti, - -
Jurnal Teknologi Informasi dan Bisnis Pengabdian Masyarakat Darmajaya Vol 1, No 1 (2015): Jurnal Teknologi Informasi dan Bisnis Pengabdian Masyarakat Darmajaya
Publisher : IBI Darmajaya

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

Abstract

Recitation of PKK RT 006 Rajabasa Raya is a group of mother-housewife that have PKK activity andstudy qur’an in their daily activities. As a wife, they control all money for their family that they have, fromregular or unregular income and regular and unregular ekspenses. The topic issues of them are how to managetheir financial at over budget post thatcauses they have defisit condition in last month. Family financialstatements, is a process of manage money to achieve financial goals. Benefits of financial statements is to knowabout the expenditure of money and how much their income dan expenses. The methods used in this trainingare counseling, simulation / demonstration and mentoring. This training of 35 participant can create familyfinancial management, beside that mother-housewife have the better knowledge and understanding thanbefore. The fact is Participants of training have financial letter in September 2013. The expected after thistraining is participant still consistent to records they financial activity, therefor have a good family financialmanagement to realizing a prosperous familyKeywords: Training, family financial statements, family financial management, the motherhousewife
Web-based Application Design for Article 21 (for Civil Servant) Income Tax Reporting Damayanti Damayanti; Tri Sandhika Jaya
Soshum: Jurnal Sosial dan Humaniora Vol 9 No 1 (2019): March 2019
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.573 KB) | DOI: 10.31940/soshum.v9i1.1169

Abstract

This research is based on the problems faced by almost all taxpayers (WP) of Government Employees (PNS) in Indonesia (especially in Bandar Lampung City), namely the difficulty of obtaining evidence of Article 21 income tax deductions on irregular earnings such as honorarium activities, performance allowances, should be made by the Treasurer whenever the WP earns the income. The treasurer only provides proof of income cuts on salary and routine allowances at the end of the year in the form of 1721A2 form. This problem is caused by the operator who input salary and income other than salary vary. To solve the problem, this research was made, with the aim of making the application of Article 21 Income Tax for Web-based PNS. By using waterfall method, this research resulted in a Web 21 Income Tax article program where all income earning operators either regular or irregular earnings can input to one program at the same time so that the end result is WP can access all evidence of Article 21 Income Tax either Final or the Non Final whenever and wherever the WP was located without having to come to the Treasurer. WP simply menggakses use the internet. With the development of this Web-based Article 21 PPh program can assist WP in reporting all of its income on its Annual Income Tax Return. and assist the government in reducing non-compliance with WP.
The Design of a Web-Based Program for Reporting Incomes Tax Article 21 for Civil Servants Damayanti Damayanti; Tri Sandhika Jaya
Journal of Accounting, Business and Management (JABM) Vol 25 No 2 (2018): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.846 KB) | DOI: 10.31966/jabminternational.v25i2.355

Abstract

This research aimed to created a model program of tax retun (SPT) of income tax article 21 especially for civil servants. The method of data collection used in this researchr are field research through the face-to-face interview and observation in district TBS, Inspectorate of Bandar Lampung and Politeknik Negeri Lampung. The result from this research is the formation of modelling of program SPT income tax article 21 special for civil servants which withholding tax slip both final and non final can be printed online. This program is made to resolved the problem especially for civil servants who only received the withholding tax slip from their regular income. A withholding tax slip that can be printed later is a form 1721 A2 (non final) which is obtained once a year, while a form 1721-VII (final) will be obtained whenever employee received their income.
Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan dan Aset Pajak Tangguhan terhadap Manajemen Laba Fadhila Septianingrum; Damayanti Damayanti; Maryani Maryani
Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2022): Juli
Publisher : Studi Akuntansi, Keuangan, dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i1.1429

Abstract

Purpose : This study aied to determine the influence of current tax expense, defffered tax expense and deffered tax asset on earnings management. Research Methodology : The research uses quantitative research method. This study used secondary data from annual reports of consumer goods companies listed on the Indonesia Stock Exchange for the period 2016-2019 and the total was 15 companies. The data analyzed using multiple linear regression model with help of software SPSS version 22,0. Result : The result of this study are current tax expense has negatif effect toward earnings manageent, deffered tax expense has positif effect towards earnings management, deffered tax asset does not have effect toward earnings management, current tax expense, deffered tax expense and defferd tax asset simultaneously have positif effect towards earnings management. Limitation : This reseach’s limitations are the short research period and only use consumer goods sector in manufacturing companies as a sample. Contribution : The result obtained can be used for investors consideration when making investment decisions and can be used as references for further research.
Perbandingan Kinerja Keuangan Koperasi Konvensional Dan Koperasi Syariah Di Kota Bandar Lampung Nurmala Nurmala; Damayanti Damayanti; Eksa Ridwanysah; Destia Pentiana
Jurnal Ilmiah ESAI Vol 12 No 1 (2018)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v12i1.1085

Abstract

There are 740 cooperatives registered in Bandar Lampung, but more than 50% aresuspended. Of these, only a few are actively reporting their financial performance in the formof complete financial statements. Therefore the author assumes that it is important to analyzethe comparison financial performance of conventional cooperative and of Islamiccooperatives in the city of Bandar Lampung. The overall financial performance ofcooperatives is assessed based on the regulation of the State Minister for Cooperatives andSmall and Medium Enterprises of Republic of Indonesia Number: 14 / PER / M.KUKM / XII /2009. The assessment of cooperative health includes capital, quality of productive assets,management, efficiency, liquidity, independence and growth, and cooperative identity. Toassess the financial performance of sharia cooperatives is based on the regulations of theMinister of Cooperatives and Small and Medium Enterprises No. 35.3 / Per / M.KUKM / X /2007. In addition to cooperative health assessments covering capital, quality of productiveassets, management, efficiency, liquidity, independence and growth, and identity ofcooperatives, there is an assessment of compliance with Islamic principles. The objects in thisstudy are cooperatives that actively reported their finances to the cooperative service in 2015and 2016. There are 24 conventional and sharia cooperative financial reports analyzed.Based on the analysis, the financial performance of conventional cooperatives gets a finalscore of 67.15 while the sharia cooperative gets the final score amounting to 74.13. The valueindicates that conventional cooperatives and Islamic cooperatives are equally healthy.Nevertheless, it can be said that the financial performance of Islamic cooperatives is betterthan that of conventional cooperatives.
Pengaruh Faktor Keuangan dan Non Keuangan pada Keberhasilan UMKM di Kota Bandar Lampung Nurmala Nurmala; Damayanti Damayanti; Evi Yuniarti
Jurnal Ilmiah ESAI Vol 13 No 1 (2019)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v13i1.1270

Abstract

This study aims to analyze the influence of financial and non-financial factors on the success of SMEs in Bandar Lampung city. Financial factors considered as the indicators of success are profitability, liquidity and sales. Non-financial factors that become indicators are operational, entrepreneurial characteristics, company characteristics, conceptual variables, and entrepreneurial behavior. Of the 208 SMEs that were given questionnaires and asked for their financial statements, after reviewing the complete answers to the questionnaire and the availability of financial reports, 96 SMEs could be processed. The correlation and regression tests were carried out after the validity and reliability were tested. The results obtained indicate that the level of relationship between the two variables is strong. Based on the results of calculations and discussions, financial and non-financial factors have a significant influence on the success of SMEs in Bandar Lampung city, especially in Rajabasa and Kedaton.Keywords: Influence, Finance, Non-Finance, UMKM, and Bandar Lampung
Penilaian Kinerja Keuangan PT KLM Ditinjau dari Rasio Keuangan dan Common Size untuk Periode 2009-2013 Alfaizah Alfaizah; Destia Pentiana; Damayanti Damayanti
Jurnal Ilmiah ESAI Vol 13 No 1 (2019)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v13i1.1272

Abstract

The purposes of this study are to (a) calculate and analyze the financial performance at PT KLM when measured by financial ratios for the 2009-2013 period, and (b) calculate and analyze financial performance at PT KLM if measured by Common Size Analysis for the 2009-2013 period. The data analysis method used in this final project report is quantitative descriptive analysis of financial statements. The analysis used in the preparation of this study is financial ratio analysis and common size analysis. Financial ratios in the form of liquidity ratios (CR and QR), solvency ratios (DAR and DER) and profitability ratios (NPM, ROA and ROE) as well as common size analysis of PT KLM's income statement and balance sheet for the 2009-2013 period. Based on the results of the research on the financial performance of PT KLM with financial ratios, the financial condition of PT KLM is still dominated by debt, causing the health of the company to be generally categorized as bad while based on a common size analysis that the average balance sheet component is volatile and the trend is unstable. In 2011, 2012 and 2013 PT KLM experienced a decrease in the percentage of its current debt, while from the common size income statement it was found that the trend of the HPP component decreased from 2009-2013 and was offset by the increase in net income each year for 5 periods.Keywords: performance, financial ratio, common size.
Pegadaian Syariah dalam Tinjauan Konseptual Nurmala Nurmala; Damayanti Damayanti; Rusmianto Rusmianto
Jurnal Ilmiah ESAI Vol 4 No 2 (2010)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v4i2.1336

Abstract

This review discusses what sharia pawnshop is and its legal basis, therefore this review can be used as reference and give satisfaction for those who will have transaction in sharia pawnshop. Further, people will choose sharia pawnshop as trusted financial institution to increase their prosperity.Key words : Sharia Pownshop
Persandingan UU Nomor 18 Tahun 2000 Dengan UU Nomor 24 Tahun 2009 Tentang PPN Dan PPnBM Damayanti Damayanti
Jurnal Ilmiah ESAI Vol 4 No 3 (2010)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v4i3.1342

Abstract

Pokok-pokok perubahan  ketiga UU No. 18 Tahun 2000 tentang PPN dan PPnBM menjadi UU No. 42 Tahun 2009  yang mulai efektif per 1 Januari 2010, antara lain :  penambahan istilah Ekspor Barang Kena Pajak Tidak Berwujud dan Ekspor Jasa Kena Pajak; Objek dan non objek pajak. Usaha di  luar daerah pabean atas ekspor jasa kena pajak (JKP) dan Barang Kena Pajak (BKP) dikenakan tarif 0%. Barang hasil pertanian yang diambil dari sumbernya tetap objek pajak.; untuk menjamin ketersediaan bahan baku industri energi, termasuk batubara, tetap tidak terkena PPN; Daging, telur, susu, sayur, buah, tidak kena PPN; untuk   menghindari pengenaan ganda, maka yang sudah kena pajak daerah dikecualikan seperti galian C, hotel,  restoran, katerin;. Jasa keuangan, termasuk bank syariah, bukan jasa kena pajak; Retur  jasa kena pajak; Tarif tertinggi pajak barang mewah (PPnBM) 200% diterapkan jika benar-benar diperlukan  Key words :     Pokok-pokok perubahan; UU No. 18 Tahun 2000; UU No. 42 Tahun 2009; PPN, PPnBM
Tingkat Kesadaran Serta Faktor yang Mempengaruhi UMKM Di Kota Bandar Lampung Dalam Membayar Pajak Nurmala Nurmala; Damayanti Damayanti; Evi yuniarti
Jurnal Ilmiah ESAI Vol 14 No 1 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i1.2374

Abstract

Penelitian ini menganalisis tingkat kesadaran dan faktor yang mempengaruhi UMKM di kota Bandar Lampung dalam membayar pajak. Faktor yang menjadi indikator tingkat kesadaran UMKM dalam membayar pajak adalah pengetahuan UMKM tentang pajak, tingkat kepercayaan wajib pajak, pemahaman sanksi pajak, sistem pembayaran pajak, kepemilikan NPWP dan tingkat pendidikan. Objek penelitian adalah UMKM, terutama UMKM pangan yang ada di kota Bandar Lampung tanpa melihat apakah UMKM tersebut terdaftar di KPP tertentu. Data yang diperlukan dalam penelitian ini adalah informasi tentang UMKM dan kuesionar yang harus diisi oleh UMKM. Analisis akan dilakukan secara deskriftif dan kuantitatif dengan menggunakan persamaan regrasi berganda. Kesimpulan dari penelitian ini adalah tingkat kesadaran UMKM di kota Bandar Lampung dalam membayar pajak untuk Kedaton dan Rajabasa adalah sangat tinggi. Dan pengetahuan, tingkat kepercayaan, sanksi perpajakan, sistem pembayaran pajak, dan kepemilikan NPWP secara bersama-bersama adalah faktor yang mempengaruhi kesadaran UMKM di kota Bandar Lampung dalam membayar pajak.
Co-Authors - - Nurmala, - - Alfaizah Alfaizah Andreas Bagus Primadani Destia Pentiana Dewi, Anita Kusuma Dian Nirmala Dewi Eksa Ridwanysah Evi Yuniarti Fadhila Septianingrum Febriani Febriani Gabriella Tara Parapasan Indah Bagus Dini Kusuma Dewi Maryani Maryani Muhammad Lubara Nurmala Nurmala Putri Puji Lestari Raa’fiuddin Al Ichlas Ridwansyah, Eksa Rusmianto Rusmianto Sekar Woro Wulandari Tri Sandhika Jaya Tri Sandhika Jaya Umarudin Kurniawan Yolanda Dila Sevia H Yulia Ayu Puspita Hutagalung