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Srikalimah
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KEPUTUSAN INVESTASI SAHAM MENGGUNAKAN ANALISIS FUNDAMENTAL MELALUI PENDEKATAN EARNING PER SHARE (EPS), DIVIDEND PER SHARE (DPS), DAN PRICE EARNING RATIO (PER) PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA Etlyn Helena Putri; Sri Luayyi; Srikalimah
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 8 No. 7 (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.v8i7.5829

Abstract

Abstrack This research aims to find out investors in making stock decisions using fundamental analysis through an approach Earning Per Share (EPS), Dividend Per Share (DPS), and Price Earning Ratio (PER). This type of research is quantitative descriptive. The data source used in this research is secondary data. This research was conducted on 3 cigarette companies registered on the IDX for the 2019 – 2022 period with 12 observation data. The results of the discussion showed that there were 6 shares experiencing conditions overvalued namely PT Gudang Garam in 2021, PT HM Sampoerna in 2021 and PT Wismilak Inti Makmur in 2019-2022 where the intrinsic value is smaller than the market price. It was also found that there were 6 shares that experienced undervalued namely PT Gudang Garam in 2019, 2020, 2022 and PT HM Sampoerna in 2019, 2020, 2022 where the intrinsic value is greater than the market price. Keywords: Fundamental Analysis,Earning Per Share, Dividend Per Share, Price Earning Ratio, Intrinsic Value Abstrak Penelitian ini bertujuan untuk mengetahui investor dalam mengambil keputusan saham menggunakan analisis fundamental melalui pendekatan Earning Per Share (EPS), Dividend Per Share (DPS), dan Price Earning Ratio (PER). Jenis penelitian ini adalah deskriptif kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah data sekunder. Penelitian ini dilakukan pada 3 perusahaan rokok yang terdaftar di BEI periode tahun 2019 – 2022 dengan jumlah data pengamatan 12. Hasil dari pembahasan diperoleh hasil ada 6 saham yang mengalami kondisi overvalued yaitu PT Gudang Garam pada tahun 2021, PT HM Sampoerna pada tahun 2021 dan PT Wismilak Inti Makmur pada tahun 2019-2022 dimana nilai intrinsik lebih kecil daripada harga pasar. Diperoleh juga ada 6 saham yang mengalami undervalued yaitu PT Gudang Garam tahun 2019,2020,2022 dan PT HM Sampoerna tahun 2019,2020,2022 dimana nilai intrinsik lebih besar daripada harga pasar. Kata Kunci : Analisis Fundamental,Earning Per Share, Dividend Per Share, Price Earning Ratio, Nilai Intrinsik
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 PERPUTARAN PERSEDIAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Kasus pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia periode 2019-2022) Novia Lailia; Sri Luayyi; Srikalimah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 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.v10i1.6868

Abstract

Abstrack This research aims to analyze the influence of inventory turnover and sales growth on profitability with company size as a moderating variable. The profitability variable is proxied by ROA. The sampling technique in this research uses the method purposive sampling. The final sample obtained was 28 companies. This research uses secondary data obtained through website Indonesian Stock Exchange (BEI). This research is quantitative research using moderated regression analysis. The research results show that partially and simultaneously inventory turnover and sales growth have no effect on profitability, while company size is unable to moderate the relationship between inventory turnover and profitability and company size is able to moderate the relationship between sales growth and profitability. Keywords: Inventory Turnover, Sales Growth, Profitability, Company Size Abstrak Penelitian ini bertujuan untuk menganalisis Pengaruh Perputaran Persediaan Dan Pertumbuhan Penjualan Terhadap Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Variabel profitabilitas diproksikan dengan ROA. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel akhir yang diperoleh yaitu sebanyak 28 perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh melakui website Bursa Efek Indonesia (BEI). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa secara parsial dan simultan perputaran persediaan dan pertumbuhan penjualan tidak berpengaruh terhadap profitabilitas, sedangkan ukuran perusahaan tidak mampu memoderasi hubungan antara perputaran persediaan terhadap profitabilitas dan ukuran perusahaan mampu memoderasi hubungan antara pertumbuhan penjualan terhadap profitabilitas. Kata Kunci : Perputaran Persediaan, Pertumbuhan Penjualan, Profitabilitas, Ukuran Perusahaan Abstrack This research aims to analyze the influence of inventory turnover and sales growth on profitability with company size as a moderating variable. The profitability variable is proxied by ROA. The sampling technique in this research uses the method purposive sampling. The final sample obtained was 28 companies. This research uses secondary data obtained through website Indonesian Stock Exchange (BEI). This research is quantitative research using moderated regression analysis. The research results show that partially and simultaneously inventory turnover and sales growth have no effect on profitability, while company size is unable to moderate the relationship between inventory turnover and profitability and company size is able to moderate the relationship between sales growth and profitability. Abstrak Penelitian ini bertujuan untuk menganalisis Pengaruh Perputaran Persediaan Dan Pertumbuhan Penjualan Terhadap Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Variabel profitabilitas diproksikan dengan ROA. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel akhir yang diperoleh yaitu sebanyak 28 perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh melakui website Bursa Efek Indonesia (BEI). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa secara parsial dan simultan perputaran persediaan dan pertumbuhan penjualan tidak berpengaruh terhadap profitabilitas, sedangkan ukuran perusahaan tidak mampu memoderasi hubungan antara perputaran persediaan terhadap profitabilitas dan ukuran perusahaan mampu memoderasi hubungan antara pertumbuhan penjualan terhadap profitabilitas.
ANALISIS PEMUNGUTAN DAN PEMOTONGAN PAJAK PENGHASILAN ATAS ALOKASI BELANJA DESA GUNA MEWUJUDKAN PRINSIP GOOD GOVERNANCE Febrianti Nur Indah Sari; Srikalimah; Siti Isnaniati
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 12 (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.v10i12.7580

Abstract

Income tax allocation for village expenditure in Pelem village is the most important aspect in the development and empowerment of the village. Along with the government's attention to regional development, especially at the village level. The understanding of tax as a main source of income for the allocation of village expenditure is relevant. Every village government has governance in carrying out administrative activities, one of which is governance over the collection and withholding of income tax. The purpose of this research is to find out how the process of collecting and withholding income tax on village expenditure allocations and the realization of the implementation of good administrative governance, namely with the principles good governance. This research was conducted at the Pelem Village Office, Pare District, Kediri Regency using primary data. The data analysis technique used is qualitative data analysis. Based on the results of the analysis, it was found that tax collection and deductions on village expenditure allocations had been carried out well, but there were several errors in the tax rates imposed and from the results of the triangulation method on the realization of the principle good governance The Pelem Village Office has not fully implemented the principles good governance. Pajak penghasilan alokasi belanja desa di desa Pelem merupakan suatu aspek terpenting dalam pengembangan dan pemberdayaan desa tersebut. Seiring dengan perhatian pemerintah dalam pembangunan daerah, terutama pada tingkat desa. Adanya pemahaman pajak sebagai suatu sumber pendapatan utama terhadap alokasi belanja desa menjadi suatu yang relevan. Pada setiap pemerintahan desa memiliki tata kelola dalam melakukan kegiatan administrasi salah satunya yaitu tata kelola atas pemungutan dan pemotongan pajak penghasilan. Tujuan dari penelitian ini untuk mengetahui bagaimana proses pemungutan serta pemotongan pajak penghasilan atas alokasi belanja desa serta terwujudnya penerapan tata kelola administrasi yang baik yaitu dengan prinsip good governance. Penelitian ini dilakukan pada Kantor Desa Pelem Kecamatan Pare Kabupaten Kediri dengan menggunakan data primer. Teknik analisis data yang digunakan adalah analisis data kualitatif. Berdasarkan hasil analisis yang ditemukan bahwa pemungutan dan pemotongan pajak atas alokasi belanja desa sudah dilakukan dengan baik namun terdapat beberapa kekeliruan dalam tarif pajak yang dikenakan dan dari hasil metode trianggulasi atas terwujudnya prinsip good governance Kantor Desa Pelem belum sepenuhnya menerapkan prinsip good governance.
Analysis of Performance Measurement of Tobacco Excise Revenue Using Value for Money Method: (Case Study of Customs and Excise Supervision and Service Office Type Madya Excise Kediri) Sadiyah, Halimatus; Fauziyah; Srikalimah
Journal of Scientific Research, Education, and Technology (JSRET) Vol. 3 No. 4 (2024): Vol. 3 No. 4 2024
Publisher : Kirana Publisher (KNPub)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58526/jsret.v3i4.517

Abstract

In 2020-2023 many sectors, especially the economy, were affected during and after the COVID-19 pandemic in Indonesia. The Ministry of Finance continued to increase excise tax rates on tobacco products from 2020 to 2024. This policy is expected to increase state revenue and reduce underage cigarette consumption. If the excise tax on tobacco products increases, the selling price will increase. This will lead to the spread of illegal cigarettes, which will interfere with state revenue. In this study, the value for money method is used to evaluate the performance of tobacco excise revenue using economic, effective, and efficient indicators. This research uses a quantitative description with a period of years. 2020 - 2023. The results of this study analyzed in terms of economics from 2020 to 2023 fluctuated with an average value of 96,97%. The results of the analysis in terms of efficiency from 2020 to 2023 experienced consistency with an average value of 100,00%. The results of the analysis in terms of effectiveness from 2020 to 2023 show that during this period, the performance value remained stable in a very close range with an average value of 100,10%.
Peningkatan Kualitas Produksi Gula Merah melalui Pemasakan dengan Food Grade Cooking Pan dan Mekanisasi Scraping serta Pemanfaatan Limbah untuk Fattening Domba Darmawan, Raden; Koswara, Arwi Yudhi; Suryo, Is Bunyamin; Rokana, Efi; Srikalimah; Taufany, Fadlilatul; Zuhdan, Alya Zahrani
Sewagati Vol 8 No 5 (2024)
Publisher : Pusat Publikasi ITS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j26139960.v8i5.2258

Abstract

Kelompok Tani “Tunas Harapan” terletak di Desa Ngetrep, Kecamatan Mojo, Kabupaten Kediri, Jawa Timur. Mata pencaharian utama masyarakat desa adalah sebagai petani, salah satunya petani tebu. Kelompok Tani “Tunas Harapan” bekerja sama dengan PT. Tiga Dewi Timur Raya sebagai mitra pendamping. Meskipun memiliki potensi pasar yang baik, tantangan yang dihadapi meliputi cemaran logam berat pada gula merah, metode pemisahan busa yang tidak efisien, serta belum optimalnya penerapan SOP higienitas, K3, dan pengelolaan limbah produksi. Tim pengabdian masyarakat mengusulkan solusi berupa desain dan pembuatan alat  food grade cooking pan berkapasitas 2.300 L nira dengan mekanisasi scraping, transfer knowledge berupa workshop, pendampingan penyiapan HACCP, pengolahan limbah tamte menjadi biskuit pakan ternak, dan rebranding produk. Program ini diharapkan dapat mendukung pencapaian Tujuan Pembangunan Berkelanjutan (SDG’s), khususnya pada poin 12 (Konsumsi dan Produksi yang Bertanggung Jawab).
POJOK PAJAK: BAKTI RELAWAN PAJAK (RENJANI) UNTUK MASYARAKAT Agustina, Rachma; Pertiwi, Dwi Ari; Ardiana, Meta; Humaidi; Husna, Lia Safarotul; Srikalimah
ABIDUMASY Vol 6 No 01 (2025): ABIDUMASY : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/abidumasy.v6i01.8769

Abstract

The Tax Volunteer Program at Universitas Hasyim Asy’ari aims to increase tax awareness in the community through assistance with Annual Tax Return (SPT) filing. This initiative involves students as volunteers who undergo intensive training in taxation, including SPT filing procedures and the tax volunteer code of conduct. During the February–March 2025 period, the volunteers assisted approximately 800 taxpayers at various locations, in collaboration with the Jombang Primary Tax Office (KPP Pratama Jombang). Evaluation results indicate that the program ran successfully and made a significant contribution to supporting taxpayer compliance, with success measured by activity scores validated by the Directorate General of Taxes of the Republic of Indonesia. As a follow-up, a “Tax Goes to School” program is planned to instill tax awareness from an early age. This program not only supports the Directorate General of Taxes but also enriches students’ experience in community service in line with the Tri Dharma of Higher Education.
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2021-2023) Shintya Aprilia Utami; Khasanah Sahara; Ninik Anggraini; Srikalimah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i8.12705

Abstract

This research aims to test and analyze how profitability is influenced by proxies LONG And ROE, liquidity by proxy CR And QR, solvency by proxy THE And LTDER, and dividend policy by proxy DPR And YOU on Company Value. This research is descriptive research with quantitative methods. The sampling technique in this research is purposive sampling with a population of 30 sub-sector manufacturing companies food and beverage and obtained a sample of 8 companies food and beverage. The data analysis technique used is the classic assumption test which consists of the normality test, multicollinearity test, heteroscedasticity test, and auto correlation test, hypothesis test which consists of the R2 coefficient of determination test, t test, and f test, as well as the multiple linear regression test. The results of this research state that profitability through LONG influence on company value with a sig value of 0.002 <0.05, profitability through ROE has no effect on company value with a sig value of 0.666 > 0.05, liquidity through CR influence on company value with a sig value of 0.058 <0.05, liquidity through QR has no effect on company value with a sig value of 0.341 > 0.05, solvency through THE has no effect on company value with a sig value of 0.988 > 0.05, solvency through LTDER has no effect on company value with a sig value of 0.486 > 0.05, dividend policy through DPR has no effect on company value with a sig value of 0.498 > 0.05, dividend policy through YOU has no effect on company value with a sig value of 0.816 > 0.05. Meanwhile, simultaneously ROA, ROE, CR, QR, DER, LTDER, DPR, And YOU influence on PBV.
Pengungkapan Sustainability Report, Corporate Social Responsibility dan Kinerja Perusahaan terhadap Tax Avoidance Grasia, Santika Mia; Srikalimah; Rahayu, Puji
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.7197

Abstract

Main Purpose - The purpose of this discussion is to examine how the disclosure of sustainability reports, corporate social responsibility, and company performance influence tax avoidance. Method - This study utilizes a quantitative approach to explore the interrelationships among the variables under investigation.It relies on secondary data derived from annual reports and sustainability disclosures of mining companies in the mineral sub-sector that are listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2024. Main Findings - This consideration provides a hypothetical commitment by illustrating that sustainability report disclosure, use of corporate social obligations, and corporate implementation are related to the tendency to avoid taxes, although the direction and significance of the relationship may change. Basically, companies are expected to advance the quality and sharpness of support report disclosure and actualize corporate social obligations in real terms, not just as a convention or image-building effort. Novelty - The researcher focuses on filling the research gap that remains limited in the mineral sub- sector, as well as providing a more specific depiction of how sustainability report disclosure, corporate social responsibility, and company performance influence tax avoidance practices, which have not been previously examined.
Co-Authors Agustina, Rachma Ardiana, Meta Darmawan, Raden Dwi Ari Pertiwi Etlyn Helena Putri Fadlilatul Taufany FAUZIYAH Febrianti Nur Indah Sari Grasia, Santika Mia Humaidi Humaidi Humaidi Husna, Lia Safarotul Khasanah Sahara Koswara, Arwi Yudhi Nadya Lupitasari Nanda Indria Risty Arda Riezta Ninik Anggraini Novia Lailia Puji Rahayu Rafi Kusuma Dewi SADIYAH, HALIMATUS Shintya Aprilia Utami siti isnaniati Sri Luayyi Suryo, Is Bunyamin Zuhdan, Alya Zahrani