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All Journal Jurnal Multidisiplin Madani (MUDIMA) Equivalent : Journal of Economic, Accounting and Management Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Koerniawan Dwi Wibawa
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Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Kewajiban Kepemilikan NPWP Berstatus PKP, Pemeriksaan Pajak, Penagihan Pajak, dan Kepatuhan Wajib Pajak terhadap Penerimaan Pajak Penghasilan Badan pada Kantor Pelayanan Pajak Pratama di Wilayah Kabupaten Ngawi Andira Amalia Faradila; Hedi Pandowo; Koerniawan Dwi Wibawa
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 3 (2024): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i3.363

Abstract

Income tax is one of the tax revenues whose revenues dominate tax revenues at KPP Pratama Ngawi, one of which is corporate income tax. The purpose of this study is to test the influence of ownership of Taxpayer Identification Number (NPWP) with PKP status, tax checking, tax collection and taxpayer compliance with corporate income tax revenue. The 4 variables studied include ownership of the Taxpayer Identification Number (NPWP) with PKP status, tax checking, tax collection and taxpayer compliance as independent variables and corporate income tax revenue as a dependent variable. This study was tried at the Primary Tax Service Office located in the Ngawi area. The study employs multiple linear regression analysis as well as hypothesis testing. The data used comes from primary data. The procedure for taking illustrations used is purposive sampling with illustration measurements using the formula slovin alpha 10%. The results of the study show that the obligation to own an NPWP with PKP status, Tax Collection, and Taxpayer Compliance have a significant negative effect on Corporate Income Tax. On the contrary, Tax Checking has a significant positive influence on Corporate Income Tax. Regarding this, it means that if it continues to be many tax auditors check taxes until corporate income tax revenues continue to increase
Pengaruh Persepsi Pemilik, Pengetahuan Akuntansi dan Skala Usaha terhadap Penggunaan Informasi Akuntansi pada UMKM di Kota Madiun Widya Asti Prasiami; Sasmito Widi Nugroho; Koerniawan Dwi Wibawa
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1160

Abstract

Abstract : This study aims to examine the influence of owner perceptions, accounting knowledge, and business scale on the use of accounting information by MSMEs in Madiun City. The theory used in this study is the Theory of Planned Behavior (TPB). The population in this study were MSMEs registered with the Manpower and Cooperatives Office of Small and Medium Enterprises in Madiun City. The sampling technique used was purposive sampling. The research data were sourced from a questionnaire of 100 respondents via Google Form. This research method used Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach and SmartPLS 3.0 software. Data analysis techniques used were Outer Model Testing, Inner Model Testing, and Hypothesis Testing. The results of this study indicate that owner perceptions have no effect on the use of accounting information with a significance value of 0.151. Accounting knowledge does influence the use of accounting information with a significance value of 1.001. And business scale does influence the use of accounting information with a significance value of 0.000. Keywords: MSMEs, owner perceptions, accounting knowledge, business scale, and use of accounting information. Abstrak : Penelitian ini bertujuan untuk menguji pengaruh persepsi pemilik, pengetahuan akuntansi, dan skala usaha terhadap penggunaan informasi akuntansi pada UMKM di Kota Madiun. Teori yang digunakan dalam penelitian ini adalah teori Theory Planed Behavior (TPB). Populasi dalam penelitian ini adalah pelaku UMKM yang terdaftar di Dinas Tenaga Kerja, Koperasi Usaha Kecil dan Menengah Kota Madiun. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Data penelitian bersumber dari kuesioner sebanyak 100 responden melalui google form. Metode penelitian ini menggunakan Structural Equation Modelling (SEM) dengan pendekatan Partial Least Square (PLS) dan menggunakan software SmartPLS 3.0. Teknik analisis data yang digunakan adalah Pengujian Outer Model, Inner Model, dan Pengujian Hipotesis. Hasil penelitian ini menunjukkan bahwa persepsi pemilik tidak berpengaruh terhadap penggunaan informasi akuntansi dengan nilai signifikan 0,151. Pengetahuan akuntansi berpengaruh terhadap penggunaan informasi akuntansi dengan nilai signifikan 1,001. Dan skala usaha berpengaruh terhadap penggunaan informasi akuntansi dengan nilai signifikansi 0,000.
Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan dan Sales Growth terhadap Financial Distress (Studi Kasus pada Sektor Tekstil dan Garmen yang Terdaftar di BEI Tahun 2019-2023) Lyana Nurul Khotimah; RB. Iwan Noor Suhasto; Koerniawan Dwi Wibawa
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1175

Abstract

Abstract : This study aims to determine the effect of Profitability, Liquidity, Leverage, Firm Size, and Sales Growth on Financial Distress (A Case Study on the Textile and Garment Sector Listed on the Indonesia Stock Exchange in 2019–2023). Profitability in this study is measured using Net Profit Margin (NPM) and Gross Profit Margin (GPM). Liquidity is measured using the current ratio, cash ratio, and quick ratio. Leverage is measured using the Debt to Assets Ratio (DAR). Financial distress is measured using the Altman Z-score and Springate methods. The population in this study consists of 22 textile and garment companies listed on the IDX from 2019 to 2023. The sample was selected using purposive sampling, resulting in a total of 90 observational samples. The sample includes 18 companies that met the criteria, observed over five periods from 2019 to 2023. The analysis was conducted using the Partial Least Squares (PLS) method with the SmartPLS version 4.0 software. The results of the analysis show that: (1) profitability has no effect on financial distress, (2) liquidity has an effect on financial distress, (3) leverage has an effect on financial distress, (4) firm size has an effect on financial distress, and (5) sales growth has an effect on financial distress.  Abstrak : Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan, dan Sales Growth terhadap Financial Distress (Studi Kasus pada Sektor Tekstil dan Garmen yang Terdaftar di BEI Tahun 2019-2023). Profitabilitas dalam penelitian ini diukur menggunakan Net Profit Margin (NPM) dan Gross Profit Margin (GPM). Likuiditas diukur menggunakan rasio lancar (current ratio), rasio kas (cash ratio), dan rasio cepat (quick ratio). Leverage diukur dengan menggunakan Debt to Assets Ratio (DAR). Financial distress dalam penelitian ini diukur menggunakan metode Altman-Z score dan Springate. Populasi pada penelitian ini sebanyak 22 perusahaan sektor tekstil dan garmen yang terdaftar di BEI tahun 2019-2023. Pemilihan sampel dilakukan menggunakan teknik purposive sampling yang menghasilkan total 90 sampel observasi. Rincian dari sampel tersebut mencakup 18 perusahaan yang memenuhi kriteria dengan pengamatan dilakukan selama 5 periode yaitu dari tahun 2019-2023. Analisis dilakukan menggunakan metode metode Partial Least Squares menggunakan perangkat lunak SmartPLS versi 4.0. Hasil analisis menunjukkan bahwa (1) profitabilitas tidak berpengaruh terhadap financial distress, (2) likuiditas berpengaruh terhadap financial distress, (3) leverage berpengaruh terhadap financial distress, (4) ukuran perusahaan berpengaruh terhadap financial distress, (5) sales growth berpengaruh terhadap financial distress.
The Perspective of Tax Center Digitalization in Strengthening Taxation Socialization: A Case Study at State Polytechnic of Madiun Tri Septianto; Koerniawan Dwi Wibawa; Ikhwan Baidlowi Sumafta; Imam Mudofir; Meiliyana Susanti
Jurnal Multidisiplin Madani Vol. 3 No. 9 (2023): September, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i9.5815

Abstract

Taxes play an important role as the government's principal revenue to support national development. Tax contributions from taxpayers are essential in funding these programs. However, tax collection faces challenges such as low public awareness, limited access to the latest tax information, low compliance rates, and the tax system's complexity. The Directorate General of Taxes of the Ministry of Finance has launched a Tax Center program on campuses, including at the State Polytechnic of Madiun. Despite being active, Tax Center PNM still uses a conventional approach. Improving service quality is a potential solution to digital transformation. Before implementing digital transformation, a preliminary study is an essential first step. This study discusses the views and perceptions of taxpayers regarding the implementation of digital transformation at Tax Center PNM. The study was conducted through three stages of interviews with ten resource persons: private employees, entrepreneurial students, and government employees. The analysis results show the importance of digital transformation in Tax Center PNM to improve services
Co-Authors Andira Amalia Faradila Ikhwan Baidlowi Sumafta Lyana Nurul Khotimah Meiliyana Susanti Mudofir, Imam Pandowo, Hedi RB. Iwan Noor Suhasto SASMITO WIDI NUGROHO Tri Septianto Widya Asti Prasiami