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FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENDAPATAN RUMAH TANGGA TANI DI KOTA BATU (Studi di Desa Tlekung Kecamatan Jonreju Kota Batu) Johanis Nifanngeljau; Muhamad Rifa’i; Nur Ida Iriani
BUANA SAINS Vol 19, No 2 (2019)
Publisher : Universitas Tribhuwana Tunggadewi

Human resources are very important and must be had in an effort to achieve goals. Human resources are the main element for individuals who compare with other elements, which are supported to develop the existing potential. Capital resources or capital is one means to support the production process of an item or service. Capital does not only consist of technological money, equipment, machinery, land, information, and so on, including capital because it can support the production process. With the capital, the production process will become easier and more efficient, for example, the use of tractors by farmers will increase land management by other manual and traditional methods. Natural resources are resources derived from nature, they can be obtained as valuable goods or services. For example in planting patches in an area will make this area a producer of food or vegetables will be very beneficial for humans if it can be processed properly. In this study, the dominant or significant factor related to human resources has a significant 0,000 0.05 with a standard coefficient of 0.680 or contributes to farm household income of 68.0%. Capital resources have significant ownership of 0.001 0.05 with a standard coefficient of 0.526 or contribute to farm household income by 52.6%. While natural resources have significant ownership of 0,000 0.05 with a standard coefficient of 0.712 or contribute to farm household income of 71.2%. To make this refutation, it is necessary to re-evaluate the group in Tlekung Village, Jonrejo Subdistrict, Batu City, which are human resources, capital resources, and natural resources.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA PELAKU USAHA MIKRO KECIL MENENGAH (UMKM) DI KELURAHAN TLOGOMAS KOTA MALANG Johanis Nifanngeljau; Hermi Sularsih
Jurnal Akuntansi Trisakti Vol. 7 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The role of any tax is very important for a country's economic growth. Taxes constitute half of the role of the state and the active role of citizens and other members of the community to finance various state needs including national development and its implementation as stipulated in the objective law for the welfare state (Judisseno, 1997). The purpose of this study is to understand taxpayer awareness, understand taxes, and pay taxes with the approval of individual taxpayers. The problem in this study relates to the awareness of taxpayers, understanding taxes, valuing taxes and service quality related to individual taxpayer obligations. This type of research in this study is quantitative, the method used is a sampling method with a sample of 29 people. Characteristics of male gender respondents 55.2%, S1 education 24.1% while for age 29 years 17.2%. The calculation results of the Taxpayer Awareness variable have a t count of 0.562 with a significant level of 0.678, Tax Comprehension has a t count of 5.451 with a significant level of 0,000, the variable increase and protect memi t count by 12,015 with Tax Sanctions having a t count of 0.393 significant at 0.445, while Service Quality variable has a t count of 1.835 with a significant level of 0.079. Everything can be summed up as a significant Tax Understanding variable on individual taxpayer regulations, while the taxpayer awareness variable, tax understanding and service quality are not related to individual taxpayer obligations.

ANALISIS PENGELOLAAN KEUANGAN DESA GUNA MENCEGAH KECURANGAN AKUNTANSI (ACCOUNTING FRAUD ) Luh Dina Ekasari; Ahmad Mukoffi; Felagiana Tato; Johanis Nifanngeljau
Jurnal Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Transfer income to Kucur Village, namely the Village Fund of Rp. 975,736,000 Village Fund Allocation of Rp. 524. 923,600 and the sharing of taxes and levies of Rp. 4,146,000 All are accountable by village officials through administration, reports, and accountability. The research objective was to supervise village financial management to prevent accounting fraud as measured by Permendagri No. 113 of 2014. Researchers researched the Kucur Village office, Dau District, Malang Regency, using a qualitative research type with a descriptive approach and the data used were primary and secondary data. , analyzing data using interviews and documentation, analyzing data using interactive model analysis and analysis techniques focus on administration, reporting, and accountability. The results of the Kucur Village financial research have been effective, it can be seen from the administration, reporting, and accountability, all village cash receipts, and village cash expenditures directly use the application of the side, by using the village financial management sides it is difficult to manipulate.

PENGARUH PENGETAHUAN AKUNTANSI, SOSIALISASI STANDAR AKUNTANSI DAN SKALA BISNIS TERHADAP KUALITAS LAPORAN KEUANGAN EMKM Blathasar Malindar; Felry Agustina Sairmaly; Johanis Nifanngeljau; Paulus Laratman
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15230

The purpose of this study is to determine the effect of accounting knowledge, socialization of SAK EMKM and scale of business on the preparation of financial statements which are based on the EMKM Financial Accounting Standards in the Tanimbar Islands. In this research, the data used are primary and secondary data. The population that will be used in this research is 69 SMEs. While in determining the sample using the sampling technique is total sampling, therefore the number of population that will be sampled, so it can be seen that the number of samples that will be used in this research is 69 MSMEs in the Tanimbar Islands. The data collection technique used in this research is a questionnaire. The data analysis technique used is using multiple linear regression analysis which will be assisted by using SPSS 26 software. The results found in this research are that accounting knowledge and socialization of SAK EMKM have no effect on the preparation of financial statements of EMKM Financial Accounting Standards, while on a business scale it has an effect on preparation of financial statements of EMKM Financial Accounting Standards

Pengaruh Sikap Dan Kontrol Keprilakuan Terhadap Kepatuhan Wajib Pajak Umkm Di Kota Timika Ignasius Narew; Rahmat Arapi; Ahmad Tomu; Johanis Nifanngeljau
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 4 (2023): Agustus 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i4.1247

Tujuan dari riset ini ialah untuk secara langsung akan dapat mengetahui pengaruh sikap serta kontrol keprilakuan terhadap kepatuhan WP terhadap tingkat kepatuhan WP yang berada di Usaha Mikro Kecil dan Mengeha di Kota Timika. Adapun jenis riset yang akan digunakan ialah kuantitatif, sebagaimana dengan metode pengumpulan data dapat digolongkan menjadi beberapa bagian diantaranya kuesioner yang dalam bentuk tertutup. Populasi terjangkau yang mana akan dijadikan dalam riset ini berjumlah 45 UMKM dan menggunakan sampel sebanyak 45 UMKM. Teknik analisa data yang akan digunakan dalam riset ini ialah menggunakan anaisis regresi linier berganda serta yang akan dibantu dengan menggunakan software SPSS 26. Dari hasil riset ini sehingga dapat dinyatakan bahwa sikap dapat memberikan sebuah pengaruh yang secara signifikan serta positif terhadap kepatuhan WP yang ada pada pelaku UMKM serta kontrol kepibradian juga dapat memberikan sebuah pengaruh yang secara signifikan serta positif terhadap kepatuhan WP yang ada pada pelaku UMKM di Kota Timika. Unuk secara simulktan dapat dikatakan bahwa sikap serta kontrol kepribadian dapat memberikan sebuah pengaruh yang secara signifikan serta positif terhadap kepatuhan WP yang ada pada pelaku UMKM di Kota Timika.

Pengaruh Pemahaman Perpajakan, Tarif Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Kabupaten Jayapura Yohanes C Seralurin; Johanis Nifanngeljau; Maksalmina
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 4 (2023): Agustus 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i4.1398

Adapun tujuan dari penelitian ini ialah untuk mengetahui pengaruh pemahaman perpjakan, tarif pajak serta sanksi pajak terhadap kepatuhan wajib pajak pada UMKM yangberada di Kabupaten Jayapura.dalam penelitian ini metode yag akan digunakan ialah metode kuantitattif. Teknikpengumpulan data yang akan digunakan dalam riset ini ialah menggunakan kuesioner yang dalam bentuk tertutup. Jumlah populasi yang aka digunakan dalam riset ini ialah berjumlah 62. Dalam penentuan sampel pada riset ini ialahmenggunakan total sampling, yang mana keseluruahan dari populasi yang akan dijadikan sampel. Oleh sebab itu jumlah sampel yang akan digunakan dalam riset ini berjumlah 62 responden Usaha Mikro Kecil dan Menengah (UMKM) yang ada di Kota Jayapura. Pada riset ini juga teknik analisa data yang akan digunakan ialah analisa regresi linier berganda, yang mana akan dibantu dengan memnggunak software SPSS 26. Adapun hasil yang ditemukan dalam riset ini ialah pemahaman perpajakan dapat berpengaruh sigbnifikan terhadap kepatuhan WP, sedangkan tarif pajak dan sanksi pajak tidak berpengaruh signifikan terhadap kepatuhan WP yang ada pada pelaku UMKM di Kabupaten Jayapura.

IMPACT OF THE COVID-19 PANDEMIC FOR MSMEs IN EFFORTS TO INCREASE INCOME Stepanus Sandy; Rulan L. Manduapessy; Johanis Nifanngeljau; Tharsisius Pabendon
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2257

The purpose of this research is to directly find out that there is a COVID-19 outbreak that has a much bigger impact on Micro, Small and Medium Enterprises in an effort to increase income. This research was conducted in Pasar Rentra Village, Mimika Baru District, Mimika Regency. This research uses a qualitative descriptive method as well as data or information collection techniques in the form of ongoing interviews with 10 informants who have the profession of Micro, Small and Medium Enterprises as representatives of MSMEs in the Mimika Baru District Rentra Market. The results found in this research are regarding the spread of the existing COVID-19, so that it will directly have a very significant impact on Micro, Small and Medium Enterprises. The impact is grouped into several parts, including: (a) income has decreased drastically; (b) lack of consumers; and (c) raw material prices have increased. Therefore, it is necessary for MSMEs to be able to sell online, open a side business, provide good service, and pay attention to the quality of the goods to be sold. Keywords: Impact of COVID-19, MSMEs, Business Income.

Analisis Harga Pokok Produksi Pada Usaha Duta Kaca Marhanita Tanita Belo; Longginus Gelatan; Ignasius Narew; Anjelina Frisca Junita; Johanis Nifanngeljau
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i6.1644

Penelitian ini bertujuan untuk menghitung harga pokok produksi dan harga jual kaca painting pada Usaha Duta Kaca. Penelitian ini merupakan penelitian deskriptif. Teknik pengumpulan data pada penelitian ini adalah teknik wawancara dan teknik dokumentasi. Instrumen analisis data dalam penelitian ini menggunakan metode full costing untuk menghitung harga pokok produksi dan metode cost plus pricing untuk menghitung harga jual. Hasil penelitian ini menunjukkan harga pokok produksi per unit produk menggunakan metode full costing pada periode 2019 sebesar Rp 558.005, periode 2020 sebesar Rp 574.731, dan pada periode 2021 sebesar Rp 576.912 dengan harga jual per unit produk pada periode 2019 sebesar Rp 669.606, periode 2020 sebesar Rp 689.677, dan pada periode 2021 sebesar Rp 692.294.

PENGARUH PENGETAHUAN AKUNTANSI, SOSIALISASI STANDAR AKUNTANSI DAN SKALA BISNIS TERHADAP KUALITAS LAPORAN KEUANGAN EMKM Blathasar Malindar; Felry Agustina Sairmaly; Johanis Nifanngeljau; Paulus Laratman
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15230

The purpose of this study is to determine the effect of accounting knowledge, socialization of SAK EMKM and scale of business on the preparation of financial statements which are based on the EMKM Financial Accounting Standards in the Tanimbar Islands. In this research, the data used are primary and secondary data. The population that will be used in this research is 69 SMEs. While in determining the sample using the sampling technique is total sampling, therefore the number of population that will be sampled, so it can be seen that the number of samples that will be used in this research is 69 MSMEs in the Tanimbar Islands. The data collection technique used in this research is a questionnaire. The data analysis technique used is using multiple linear regression analysis which will be assisted by using SPSS 26 software. The results found in this research are that accounting knowledge and socialization of SAK EMKM have no effect on the preparation of financial statements of EMKM Financial Accounting Standards, while on a business scale it has an effect on preparation of financial statements of EMKM Financial Accounting Standards

Analisis Pengaruh Upah Minimum, Tingkat Pendidikan dan Indeks Pembangunan Manusia (IPM) Terhadap Ketimpangan Pendapatan di Kabupaten Mimika Salzabilah, Febi Yuni; Sambeko, Sartika Somoy Tangdo’; Hafifa, Arini Indah Nur; Nifanngeljau, Johanis
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3516

The purpose of this study was to determine the effect of minimum wages, education levels and human development index (HDI) on income inequality in Mimika Regency. The data used is secondary data, the data collection technique used in this study is documentation sourced from BPS for the 2015-2021 period. The data analysis technique used in this study is multiple linear regression analysis, which is assisted by using SPSS 26 Software. The results found in this study are that the human development index has no effect and is not significant on income inequality (Gini Ratio), the unemployment rate has no effect and is not significant on income inequality (Gini Ratio) and the minimum wage of the Regency has a significant effect on income inequality (Gini Ratio) in the Regency in Mimika Regency.

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