Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal Journal of Contemporary Accounting International Journal of Economics, Business and Accounting Research (IJEBAR) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Applied Accounting and Finance
Sri Suranta, Sri
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Analysis of Changes in Non-Taxable Entrepreneurs to Taxable Entrepreneurs: Case Study on CV ABC Wibowo, Brigitha Maura Adelia; Juliati; Triatmoko, Hanung; Suranta, Sri
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2024): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v3i1.1812

Abstract

This study seeks to gain insights into the company in question by examining the factors involved in confirming its status as a Taxable Entrepreneur (TE), specifically about Value-Added Tax (VAT) and the responsibilities that must be fulfilled by VAT-Registered Persons. Moreover, there are consequences of officially confirming a taxable company for taxpayers officially confirmed by the Director General of Taxes. The author utilized a descriptive qualitative research method to analyze data obtained from CV ABC. The data were processed using interviews and data documentation. The analysis technique included data presentation and conclusion. The results are based on the author's research and analysis, indicating that CV ABC did not immediately confirm its status as a Taxable Entrepreneur independently. The researcher provided a calculation of Taxable Entrepreneur assumptions. CV ABC experienced a decline in sales, leading to losses caused by VAT collection, as the company did not increase selling prices. Due to indications of being confirmed as a Taxable Entrepreneur by authorities, CV ABC must comply with all the consequences and obligations of being a Taxable Entrepreneur as required by the authorities.
Can university social responsibility improve student satisfaction through service quality? Suranta, Sri; Setiadi, Fahmi; Karunia, Asaprima Putra; Wulandari, Trisninik Ratih
Journal of Contemporary Accounting Volume 6 Issue 3, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss3.art1

Abstract

This research explored the importance of university social responsibility (USR) as an implemented strategy for improving service quality and student satisfaction. Specifically, it sought to investigate the impact of USR on student satisfaction through the mediating factor of service quality. The population comprised all students of the Economics and Business Faculty at Universitas Sebelas Maret (UNS) Surakarta, a state institute. The samples were drawn from students in their fifth semester and beyond, as these students were believed to have a deeper knowledge of the USR activities conducted by the institution, compared to those in their first semester. The variables used are: (1) USR application as the independent variable, (2) service quality as the mediating variable, and (3) student satisfaction as the dependent variable. The data collection started with preparing the tools and information to estimate all the included variables. The questionnaire was made using Google Docs, and a related link was generated for distribution. The respondents then completed the questionnaire, and the data were gathered in a database, and later downloaded in Excel or another format, depending on the statistical analysis tool used. Path analysis was done to test the hypotheses using the WarpPLS 8.0 statistical tool. The results indicated that service quality mediated the USR effect on student satisfaction. Notably, the coefficient values revealed that the indirect USR effect on student satisfaction, through service quality, was stronger than the direct effect. While some prior models have researched the relationship between corporate social responsibility (CSR) and consumer satisfaction, this study applies the concept of USR in education, using a distinct set of measurements.
Regional financial performance and human development index: Study in Central Java and South Kalimantan provinces Suranta, Sri; Bandi, Bandi; Perdana, Halim Dedy; Syafiqurrahman, Muhammad
Journal of Contemporary Accounting Volume 1 Issue 2, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss2.art2

Abstract

The purpose of this study is to find out: (1) the difference Human Development Index (HDI) between Central Java Province and South Kalimantan Province, and (2) the effect of the financial performance of the Regional Government on HDI. The samples of this study were the city and regency in the Provinces of Central Java and South Kalimantan. This study found that there were differences in the level of people’s prosperity as reflected by HDI between Central Java and South Kalimantan. Other finding showed that the financial performance of the Regional Government affected the level of people’s prosperity as measured by HDI. 
ANALYSIS OF THE IMPLEMENTATION OF GOVERNMENT REGULATION NUMBER 58 OF 2023 ON THE WITHHOLDING OF ARTICLE 21 INCOME TAX FOR PERMANENT EMPLOYEES AT PT XYZ Cahyo, Aqil Dwi; Karunia, Asaprima Putra; Persadha, Yoga; Suranta, Sri
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.18124

Abstract

The shift in the calculation system for withholding Income Tax Article 21 from a progressive rate to the Average Effective Rate (TER) scheme offers administrative ease for taxpayers in fulfilling their tax withholdings. However, there are differences in tax burdens among permanent employees of PT XYZ falling into various TER groups (A, B, and C) based on their Non-Taxable Income (PTKP) status. These differences become more significant when gross income increases, such as when religious holiday bonuses are provided, causing some employees previously not subject to withholding tax to become taxable. The total amount of Income Tax Article 21 withheld under the TER scheme tends to be higher than that calculated using the progressive rate. These findings indicate that although TER simplifies administrative procedures, the classification of TER groups and fluctuations in gross income are crucial factors in determining the tax burden borne by each employee.
METODE PEMASARAN ON LINE UNTUK MENINGKATKAN PENJUALAN EKSPOR ROTAN DI DESA TRANGSAN GATAK SUKOHARJO Suranta, Sri; Sulardi, Sulardi; Syafiqurrahman, Muhammad
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2020): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v1i1.4011

Abstract

The purpose of community service carried out by the UNS Team was to assist Small and Medium Enterprises (SME), especially Wayan Rotan SME and Tiga Warna Rotan SME in order to increase the sale of rattan products to exports. The problem faced by the two SMEs is the sale of rattan products that have not been optimal because the marketing methods carried out are still conventional. The methods used in implementing this activity are: the procurement of online marketing facilities, including notebooks, and modems, making websites as a means of online marketing, and conducting training related to online marketing. The result of service that has been done is increasing sales of rattan products by 38%.
Co-Authors Bandi Bandi, Bandi Cahyo, Aqil Dwi Halim Dedy Perdana Hanung Triatmoko Juliati Karunia, Asaprima Putra Muhammad Syafiqurrahman Persadha, Yoga Setiadi, Fahmi Sulardi . Trisninik Ratih Wulandari, Trisninik Ratih Wibowo, Brigitha Maura Adelia