Article Per Year (5 Year)
p-Index From 2020 - 2025
2.462
P-Index
This Author published in this journals
All Journal Jurnal Kendali Akuntansi Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Intellektika: Jurnal Ilmiah Mahasiswa Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan
Khasanah Sahara
Unknown Affiliation
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Penerapan Anggaran Produksi Dalam Upaya Pengendalian Biaya Produksi Untuk Meningkatkan Laba Pada Pia Latief Kediri Eky Irdia Esta Narhensa; Khasanah Sahara; Beby Hilda Agustin
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 2 (2023): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (735.696 KB) | DOI: 10.54066/jrea-itb.v1i2.259

Abstract

The application of the production budget is important for the company because used as a control tool. The production budget is the basis for making a production cost budget which is determined based on plans and sales. The purpose of this research was carried out based on the preparation of the production budget, to determine the level of production needed in Pia Latief Kediri Household Industry. The type of research used is descriptive quantitative, which provides an overview of the actual state of the object under study based on facts, by collecting and processing related data, namely raw material costs, labor costs, and factory overhead costs. The data studied is in 2020 to 2021 as the basis for calculating sales forecasts in 2022. From the results of the research, it shows that the application of the production budget is more controlled than before, because there is a difference between the budget that has been prepared and its realization, which results in a difference in profit and loss of IDR 10,420,000. So with these results it is suggested to Pia Latief Kediri Home Industry to prepare a production budget for the company to get a bigger profit than the previous year. Keywords: Production Budget, Production Cost Control, Profit.
Penerapan Perencanaan Pajak PPh Pasal 21 Karyawan Tetap Menggunakan Metode Gross Up, Gross, Net Sebagai Upaya Penghematan Beban Pajak Penghasilan Pasal 25 Pada CV. ANARA Kota Kediri Selvi Mayranti dewi; Khasanah Sahara; Imarotus Suaidah
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i4.997

Abstract

This research is motivated by the government policy changes in 2021, which involve the amendment of Income Tax Article 21 rates from four tiers to five tiers. The purpose of this study is to determine the most effective method in minimizing the income tax burden under Article 25 for CV.Anara. This research utilizes primary data and employs quantitative descriptive analysis techniques as well as the Gross Up, Gross, and Net Method analysis tools. The results of this study indicate that the most efficient method is the Gross Up Method, as providing allowances results in efficiency in Corporate Income Tax (CIT) under Article 25. Consequently, the company can pay lower CIT compared to the Gross and Net Methods. Based on the analysis conducted, the Gross Up Method can save CIT payments. With a modest profit margin, this method minimizes the tax burden for the company. The implementation of the Gross Up Method for Article 21 CIT can also boost employee productivity. These findings align with previous research conducted by Khairani & Alistraja Dison Silalahi in 2022, Khoiriawati & Meirini in 2022, and Muhammad Yahya Malik & Khasanah Sahara in 2023, which show that the Gross Up Method is the most effective approach to minimize income tax burdens. Additionally, applying tax planning for zakat and donations can further reduce the tax burden on the company. This research utilizes the latest tax rates with five tiers, following the most recent regulations.
Analisis Penerapan Akuntansi Pertanggungjawaban Pusat Laba Guna Menilai Kinerja Keuangan Pada KUD Tani Wilis Sendang Annisatul Asna; Khasanah Sahara; Dewi Wungkus Antasari
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i3.498

Abstract

The application of responsibility accounting has a very important role, with the aim of evaluating work results and generating feedback so that future cooperative operations can be better. Accountability accounting can help assess financial performance so that the proper use and use of financial resources can be identified. With performance appraisal it can be known the condition of the cooperative in evaluating the results of activities so that it can be used to measure success in KUD Tani Wilis. This study aims to determine the application of profit center responsibility accounting in assessing financial performance. In this study the data used are primary data in the form of an overview, vision and mission, as well as cooperative organizational structure, and secondary data in the form of profit center accountability reports. Sources of data collection in the form of interviews and documentation with quantitative descriptive analysis techniques. The results of this study indicate that the application of responsibility accounting in KUD Tani Wilis is inadequate because it is not fully in accordance with the requirements of responsibility accounting. The results of financial performance in terms of profit center based on the analysis of Gross Profit Margin, Operating Profit Margin, and Net Profit Margin show unfavorable financial performance results. Cooperatives need to implement responsibility accounting in accordance with responsibility accounting requirements by separating controllable and uncontrollable costs, as well as providing account codes for these accounts in the accountability report so that it makes it easier for cooperative managers to control costs and see who is responsible if irregularities occur. Cooperatives must also pay more attention to the increase in cost of goods sold, and minimize production costs and operational costs as well as optimize sales/revenues and evaluate business costs or operational costs, so as to increase profits. By evaluating business costs or operational costs carried out by cooperatives in an effort to increase efficiency where economic resources can be used effectively so that costs are not wasted so that the profits obtained are more optimal and can improve the financial performance of cooperatives.
Pengaruh Pajak Penjualan PPN Dan PPnBM Terhadap Laba Rugi Fiskal Pada UD Gemah Ripah Viola Ardhana; Khasanah Sahara; Imarotus Suaidah
Intellektika : Jurnal Ilmiah Mahasiswa Vol. 1 No. 6 (2023): November : Jurnal Ilmiah Mahasiswa
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/intellektika.v1i6.480

Abstract

Taxes are a very important source for a sector of state revenue. To further increase revenue in the tax sector, several improvements have been made. In this research, the researcher tries to discuss the above problems related to "The Influence of Sales Tax VAT and PPnBM on Commercial Profits and Fiscal Profits of UD Gemah Ripah". The research model used in this research is associative research, namely to look at the influence of Fiscal Profit on VAT and PPnBM. This research was carried out at UD Gemah Ripah which is located on Jl. Padang Padi No.13, Kaliombo, Kec. Kota, Kediri City, East Java 64126. After conducting tests and calculations, it was found that UD Gemah Ripah's income tax in 2020 was IDR. 484,044,806.88, in 2021 it is IDR. 1,005,309,943.19, and in 2022 it will be IDR. 563,112,212.29. According to the data obtained, it was also found that PPn and PPnBM were not included in the requirements for calculating corporate PPh from UD Gemah Ripah, corporate PPh from UD Gemah Ripah only calculated from turnover and net profit before PPh. And also from several of these calculations, it was found that the PPn and PPnBM that must be paid are not necessarily directly proportional to the net profit of UD Gemah Ripah.
Pengaruh Pelayanan Dan Penghasilan Wajib Pajak Terhadap Kepatuhan Dalam Membayar Pajak Bumi Dan Bangunan (PBB-P2) Pasca Pandemi Covid-19 Di Kecamatan Ngadiluwih Kabupaten Kediri Amelya One Zarina; Khasanah Sahara; Imarotus Suaida
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 4 (2023): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i4.296

Abstract

This research is motivated by the importance of paying Land and Building Tax for the development of an area because tax revenue is used as an instrument for increasing welfare and can be used for the development of the country, be it facilities, services or other government efforts. Land and building tax is an important income for each region, therefore each local government has its own way of optimizing local revenue from the land and building tax sector. This research aims to find out how much influence service and income have on compliance. This study uses a quantitative method, with primary and secondary data for the 2021 tax year which will be paid in 2022. Sampling used a simple random sampling technique with a total sample of 92 respondents. The analytical method used is instrument test, classical assumption test, multiple linear regression analysis, hypothesis testing. The research results show that the service variable has no influence on compliance, while the income variable has an influence on compliance.
Analisis Perencanaan Pajak Melalui Metode Penyusutan Untuk Menghitung PPh Pasal 17 Perusahaan Jasa Konstruksi Sebagai Upaya Meminimalkan Beban Pajak Pada PT. Bisma Indo Raya Surabaya Tahun 2022 Ratna Handayani; Khasanah Sahara; Imarotus Suaidah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.327

Abstract

This research aims to analyze tax planning using the depreciation method to calculate corporate income tax article 17 as an effort to minimize the tax burden. The data analysis technique used in the research is quantitative descriptive. The data source used in this research is primary data. This research was conducted at PT. Bisma Indo Raya which is located on Jl. East Gayungsari No.16 Surabaya (Behind the PKB Building). The results of this discussion show that the total profit before tax before tax planning from depreciation is Rp. 1,030,470,668, with corporate income tax article 17 amounting to Rp. 226,703,547, resulting in a profit after tax of Rp. 803,767,121. While the calculation of profit after tax planning because there is a correction of depreciation costs using the straight line method, the total profit before tax after tax planning from straight line method depreciation is Rp. 609,820,542 with corporate income tax article 17 of the company amounting to Rp. 134,158,319, so obtained profit after tax amounting to Rp. 475,652,223. Calculating the profit after planning tax due to correction of depreciation costs using the declining balance method, the total profit before tax after tax planning from depreciation is Rp. 486,588,810 with corporate income tax article 17 of Rp. 107,049539, so that the profit after tax is Rp. 379,539,272. So the difference in efficiency of paying income tax if using the straight line depreciation method is Rp. 92,545,228, whereas if using the decreasing balance depreciation method it is Rp. 119,654,009. So the declining balance is smore effective to use because it can provide greater tax reduction efficiency to the company.
ANALISIS PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN DALAM MENILAI PROFITABILITAS PADA CV. BINA ZHINOFA JAYA KAB. KEDIRI Puji Lestary; Khasanah Sahara; Puji Rahayu
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 7 No. 6 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v7i6.5027

Abstract

A high level of profitability in a company can be used to support the company's operational activities optimally. And the level of profitability that increases or decreases in a company can be affected by the cash turnover, receivables and inventory owned by the company. Therefore, the purpose of this study is to determine the results of the analysis of cash turnover, receivables turnover, and inventory turnover in assessing profitability at CV. Bina Zhinofa Jaya. This type of research uses quantitative descriptive research because it describes the actual state of the research object based on facts obtained during the research process. The data sources in this study use primary data and secondary data. The analysis technique used is quantitative descriptive by calculating the cash turnover ratio using the division of sales by the average cash, calculating the receivables turnover ratio using the division of sales by the average receivables, calculating the inventory turnover ratio using the division of cost of goods sold by the average inventory, and calculating the profitability ratio using the division of net profit after tax by total assets. The results of this study are cash turnover in assessing the profitability of CV. Bina Zhinofa Jaya for the 2018-2021 period, namely being able to contribute 0.74, receivables turnover in assessing the profitability of CV. Bina Zhinofa Jaya for the 2018-2021 period, namely being able to contribute 0.19, inventory turnover in assessing the profitability of CV. Bina Zhinofa Jaya for the 2018-2021 period, namely being able to contribute 2.04 and the rest is influenced by other factors that are not examined in this study.
ANALISIS PERHITUNGAN DAN PENGAKUAN PPN ATAS KENAIKAN TARIF PPN 11% GUNA MENGETAHUI PPN TERUTANG Nanda Indria Risty Arda Riezta; Khasanah Sahara; Srikalimah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 2 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i2.6273

Abstract

Abstrack This research aims to analyze the calculation and recognition of Value Added Tax (VAT) on CV. Bimantara Jaya. The research method used in this research is quantitative descriptive analysis. The data source for this research is primary data obtained directly from CV. Bimantara Jaya. Data collection techniques were carried out using interviews to obtain company history data, company organizational structure, company vision and mission as well as documentation to obtain sales and purchase data, as well as company Value Added Tax (VAT) data for the period April 2022 - March 2023. The results of the research showed that the calculation VAT is in accordance with tax regulations, namely using a rate of 11%, whereas in terms of VAT recognition the company has not yet journalized every purchase and sales transaction carried out because the company only records purchases and sales in a simple way. Therefore, companies are expected to recognize VAT by keeping journals for VAT-related purchase and sales transactions that occur within the company. Keywords: Value Added Tax (VAT), VAT Calculation, VAT Recognition, VAT Due Abstrak Penelitian ini bertujuan untuk menganalisis perhitungan dan pengakuan Pajak Pertambahan Nilai (PPN) pada CV. Bimantara Jaya. Metode penelitian yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif. Sumber data penelitian ini adalah data primer yang diperoleh langsung dari CV. Bimantara Jaya. Teknik pengumpulan data dilakukan dengan wawancara untuk memperoleh data sejarah perusahaan, struktur organisasi perusahaan, visi dan misi perusahaan serta dokumentasi untuk memperoleh data penjualan dan pembelian, serta data Pajak Pertambahan Nilai (PPN) perusahaan periode April 2022 - Maret 2023. Hasil penelitian diketahui bahwa perhitungan PPN sudah sesuai dengan peraturan perpajakan yaitu menggunakan tarif 11%, sedangkan dalam hal pengakuan PPN perusahaan belum melakukan penjurnalan atas setiap transaksi pembelian dan penjualan yang dilakukan karena perusahaan hanya melakukan pencatatan pembelian dan penjualan dengan cara sederhana. Oleh karena itu, perusahaan diharapkan melakukan pengakuan PPN dengan membuat jurnal atas transaksi pembelian dan penjualan terkait PPN yang terjadi di dalam perusahaan. Kata Kunci: Pajak Pertambahan Nilai (PPN), Perhitungan PPN, Pengakuan PPN, PPN Terutang
ANALISIS PERHITUNGAN PAJAK RESTORAN SESUAI UU NO. 28 TAHUN 2009 DENGAN PAJAK PENGHASILAN PASAL 21 UNTUK MENENTUKAN LABA BERSIH SETELAH PAJAK (STUDI KASUS PADA DESATU COFFEE KOTA KEDIRI) Rafi Kusuma Dewi; Khasanah Sahara; Ninik Anggraini; Srikalimah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 8 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i8.6614

Abstract

This research aims to explain the calculation of Restaurant Tax according to Law no. 28 of 2009 with income tax article 21 to determine net profit after tax at Desatu Coffee, Kediri City. This research uses quantitative descriptive methods. The data source in this research is primary data. Data collection techniques were carried out by means of interviews and documentation. The analysis technique used in the research is qualitative descriptive analysis. In this research, the results showed that Desatu Coffee had calculated restaurant tax in accordance with the restaurant tax rate set by the Regional Government of Kediri City, namely 10% of the price of food and drinks as the basis for tax imposition. However, Desatu Coffee does not calculate and pay income tax article 21 which results in differences in tax calculations which can affect the net profit after tax obtained by Desatu Coffee. The effect of paying income tax on profits is that the profit that will be obtained will be lower, but if you pay income tax it will be better because you will not commit a tax violation and will be free from administrative sanctions in the form of fines, interest or increases as well as free from criminal sanctions in the form of fines. criminal, imprisonment or imprisonment.
PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (SUB SEKTOR BAHAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022) Bagas Dwi Janarko; Khasanah Sahara; Fauziyah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 1 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i1.7767

Abstract

This research aims to determine the simultaneous and partial influence of deferred tax assets and deferred tax expenses on earnings management. This type of research uses quantitative research because it leads to measurement methods and samples to test variables and hypotheses. The population in this research is all financial reports published in the Chemicals Sub-Sector listed on the Indonesia Stock Exchange for the 2018-2022 period. The research sample was taken based on purpose sampling technique. In this study, the research samples were 30 financial reports. The analysis technique used is the normality test, multicollinearity test using the SPSS version 21 program. The research results show that Deferred Tax Assets (X1) and Deferred Tax Expenses (X2) have a significant and positive effect simultaneously and partially on Profit Management (Y). In this research, it is known that the coefficient of determination (R2) Adjusted R square variables Deferred Tax Assets and Deferred Tax Expenses have an influence of 77.9% in influencing Profit Management, while the remaining 22.1% is influenced by other variables not used in this research. This study implies that a company's earnings management factors are influenced and can be improved through the variables deferred tax assets and deferred tax expenses. There is also advice for companies to pay more attention in calculating the taxes they will pay. Don't continuously overpay taxes because the DGT will suspect that the company is suspected of committing tax evasion. As well as paying attention to managing a business and being able to create innovations to advance the company in achieving its goals so that profits increase so that stakeholders continue to invest shares in the company. Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan dan parsial aset pajak tangguhan dan beban pajak tangguhan terhadap manajemen laba. Jenis penelitian ini menggunakan penelitian kuantitatif karena mengarah kepada metode pengukuran dan sampel untuk menguji variabel dan hipotesis. Populasi dalam penelitian ini adalah seluruh laporan keuangan yang diterbitkan pada Sub Sektor Bahan Kimia yang terdaftar Bursa Efek Indonesia Periode 2018-2022. Sampel penelitian diambil berdasarkan teknik purpose sampling. Dalam penelitian ini yang menjadi sampel penelitian adalah sebanyak 30 laporan keuangan. Teknis analisis yang digunakan yaitu uji normalitas, uji multikolinearitas dengan menggunakan program SPSS versi 21. Hasil penelitian menunjukkan bahwa Aset Pajak Tangguhan (X1) dan Beban Pajak Tangguhan (X2) berpengaruh signifikan dan positif secara simultan dan parsial terhadap Manajemen Laba (Y). Pada penelitian ini diketahui bahwa koefisien determinasi (R2) Adjusted R square variabel Aset Pajak Tangguhan dan Beban Pajak Tangguhan memiliki pengaruh sebanyak 77,9% dalam mempengaruhi Manajemen Laba, sedangkan sisanya 22,1% dipengaruhi oleh variabel lain yang tidak digunakan dalam penelitian ini. Dalam studi ini mengimplikasikan bahwa faktor manajemen laba suatu perusahaan dipengaruhi dan dapat ditingkatkan melalui variabel aset pajak tangguhan dan beban pajak tangguhan. Juga saran bagi perusahaan, agar lebih memperhatikan dalam menghitung pajak yang akan dibayarkan. Jangan sampai lebih bayar pajak terus menerus karena DJP akan mencurigai bahawa perusahaan tersebut terindikasi melakukan penghindaran pajak. Serta memperhatikan dalam mengelola sebuah bisnis dan mampu menciptakan inovasi-inovasi untuk memajukan perusahaan dalam mencapai tujuan agar laba mengalami kenaikan sehingga stakeholder tetap menanamkan saham diperusahaan.
Co-Authors Akhmad Naruli Alvina Wahyu Sukmaningtias Amelya One Zarina Annisatul Asna Bagas Dwi Janarko Beby Hilda Agustin Dewi Wungkus Antasari Dina Meilisa Wati Eky Irdia Esta Narhensa Eni Srihastuti FAUZIYAH Imarotus Suaida Imarotus Suaidah Nanda Indria Risty Arda Riezta Ninik Anggraini Nur Rahmanti Ratih Puji Lestary Puji Rahayu Rafi Kusuma Dewi Ratna Handayani Selvi Mayranti dewi Shintya Aprilia Utami Srikalimah Tri Agustin Widya Sari Vera Thessalonica Oktaviyanto Viola Ardhana Zoan Herlambang Saputra