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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Ekonomi, Bisnis dan Manajemen KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Jurnal Ilmu Ekonomi dan Bisnis (JUKONI)
Solikah, Mar’atus
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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WAJIB PAJAK PADA E-FILING DI KANTOR PELAYANAN PAJAK PRATAMA KOTA KEDIRI Solikah, Mar’atus; Kusumaningtyas, Dian
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 1 (2017): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2017
Publisher : Universitas Nusantara PGRI Kediri

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E-filing is a service of charging and delivering Letter of Notification (SPT) electronically to Directorate General of Taxes, by utilizing internet communication channel. The purpose of this research is to know how the implementation of e-filing based on its dimension and know the characteristics of reporting compliance. The population in this study are all personal tax payers in Kediri, the sampling technique sampling sampling with a total of 200 samples. Data collection using questionnaire. Dimensions in e-filing variables in this study are System Quality, Quality of Information, Usage, User Satisfaction. Data analysis technique using SPSS. The results of the research Overall taxpayers are satisfied with the existence of e-filing system while for the characteristics of compliance reporting Annual Notice by using e-filing system able to help taxpayers avoid the delay of SPT reporting, avoid the arrears and fines of delay in reporting the Annual SPT. Keywords: e-filing, taxes
ANALISIS PENERAPAN PSAK 48 (REVISI 2014 PADA PT GUDANG GARAM TBK Wijayanti, Fitria; Solikah, Mar’atus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 1 (2017): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2017
Publisher : Universitas Nusantara PGRI Kediri

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Each company has factors that can support the production process, one of which is a fixed asset. Each fixed asset will experience impairment due to usage, since the recoverable amount is less than the asset's carrying amount. The building is one of the disadvantaged fixed assets over time. The purpose of this study is to determine the application of impairment of fixed assets at PT. Gudang Garam Tbk. The year 2012-2016 has been in accordance with PSAK 48. This type of research is descriptive quantitative. The object of this study is the financial statements. PT. Gudang Garam Tbk period of December 31, 2012, 2013, 2014, 2015, and 2016. Data collection techniques using field studies, namely dengn amengabil financial statements that have been published on the Indonesia Stock Exchange. The analysis used is quantitative descriptive by comparing the application of impairment of assets used in the company and PSAK 48. Based on the results of the analysis conducted, it can be seen that there is no impairment in the fixed assets of buildings in PT. Gudang Garan Tbk and the methods used in its calculations are in accordance with PSAK 48.
PENGARUH PROFITABILITAS(ROA), PAJAK TERHDAP KEPUTUSAN PENDANAAN PADA MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017 Pujiyono, Pujiyono; Solikah, Mar’atus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 1 (2018): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2018
Publisher : Universitas Nusantara PGRI Kediri

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Salah satu keputusan yang harus diambil oleh manajer, untuk pengembangan potensi dan pencapaian kinerja yang optimal adalah keputusan pendanaan yang tepat bagi perusahaan. Tujuan dalam penelitian ini adalah Untuk menganalisis pengaruh Profitabilitas(ROA), pajak secara parsial dan simultan terhadap Keputusan Pendanaan. Penelitian ini menggunakan metode penelitian expost facto dengan pendekatan kuantitatif. Teknik sampling yang digunakan adalah Nonprobability sampling dengan kriteria. Sampel sebanyak 68 perusahaan dari 147 populasi dan dianalisis menggunakan regresi linier berganda dengan software SPSS for windows versi 24. Kesimpulan dalam penelitian ini adalah hasil penelitian menunjukkan bahwa profitabilitas (ROA) secara parsial berpengaruh signifikan terhadap keputusan. pajak secara parsial tidak berpengaruh signifikan terhadap keputusan pendanaan. Sedangkan pengujian secara simultan Profitabilitas (ROA), pajak berpengaruh signifikan Terhadap Keputusan Pendanaan.
EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN PADA UD GUDANGE TAHU TAKWA KEDIRIERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN PADA UD GUDANGE TAHU TAKWA KEDIRI Febriani, Winda Putri; Aliami, Sri; Solikah, Mar’atus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Penerapan sistem informasi akuntansi penjualan dalam suatu perusahaan sangatlah penting, sistem informasi akuntansi penjualan dapat menghasilkan sebuah informasi guna memperbaiki pembuatan keputusan. Agar perusahaan mencapai tingkat penjualan yang maksimal, perusahaan perlu memperhatikan sistem penjualan yang ada di perusahaan. Penelitian ini difokuskan pada (1) Mengetahui penerapan sistem informasi akuntansi penjualan pada UD GTT Kediri (2) Mengevaluasi penerapan sistem informasi akuntansi penjualan pada UD GTT Kediri. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian dskriptif. Sumber data yang digunakan adalah (1) Data Primer dan (2) Data Sekunder. Prosedur penelitian data yang digunakan adalah (1) Penelitian Kepustakaan (library research) (2) Penelitian Lapangan (field research) yang dilakukan dengan (1) Observasi (2) Wawancara (3) Dokumentasi. Untuk teknik analisis data dengan (1) mengevaluasi sistem penjualan (2) menyimpulkan adanya kekurangan (3) memberi saran atau rekomendasi. Sedangkan untuk mengecek keabsahan temuan data dilakukan dengan cara (1) perpanjangan pengamatan (2) member check (3) triangulasi melalui sumber. Hasil dari penelitian ini adalah masih terdapat beberapa kelemahan yang ditemukan peneliti pada sistem yang telah diterapkan. tugas Pada Sistem Informasi Akuntansi Penjualan Kredit masih terdapat bagian yang merangkap fungsi yaitu bagian pengiriman merangkap fungsi penagihan dan tidak adanya dokumen bukti pengiriman barang. Sistem Informasi Akuntansi Penjualan Tunai, bagian kassa merangkap fungsi sebagai penjualan, tidak adanya fungsi gudang, dan pencatatan penjualan yang belum jelas. Untuk itu peneliti memberi saran untuk menambahkan bagian pengiriman pada penjualan tunai dan menambah dokumen bukti pengiriman. Juga pada penjualan tunai dengan menambah bagian penjualan dan bagian gudang, dan membuat data laporan penjualan yang terperinci.
Penerapan Akuntansi Pada Pelaku UMKM Desa Jambu Kecamatan Kayen Kidul Kabupaten Kediri Muyassaroh, Nur Arifatul; solikah, Mar’atus; Widiawati, Hestin Sri
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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The purpose of the study was to determine and analyze the educational background, business scale, and age of the business on the application of accounting in MSMEs in Jambu Village because many MSME actors have difficulty applying accounting to their businesses. This study used a quantitative approach with 30 research subjects. The data collection techniques used were questionnaires and documentation. The data analysis technique used in the research is the multiple linear regression analysis method. The results of this study indicate that educational background and age of business partially affect the application of accounting, while the scale of business partially does not affect the application of accounting. And simultaneously educational background, business scale, and business age have a significant effect on the application of accounting. This research is in line with (Hariri, 2020) which states that educational background, business scale, and business age affect the application of accounting. While research conducted by (Purwaningsih, 2018) which states that educational background has no effect on the application of accounting Keywords: accounting application, education background, business scale, business age
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA PARE KEDIRI TAHUN 2020 Susanti, Ami; Solikah, Mar’atus; Winarko, Sigit Puji
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The purpose of this research is to know taxpayer compliance, e-filing implementation system, level of tax understanding and taxpayer awareness in primary tax service office pare kediri. This study uses a quantitative approach that is casual associative. The data used is primary data. The procedure used in the collection of this data is through observation and direct interview on the research object. The results of this study showed that partially taxpayer compliance, the application of the e-filing system, the level of tax understanding and taxpayer awareness have an effect on the tax server office (KPP) Pratama Pare Kediri and simultaneously taxpayer compliance, the application of the e-filing system, the level of tax understanding, and taxpayer awareness influenced the tax service office (KPP) Pratama Pare Kediri. There have been many studies that examine about taxpayer compliance, e-filing implementation system, level of tax understanding and taxpayer awareness, but each study has its own characteristics related to the title, place and results of research. Both in terms of the causes of weakness and obstacles that have been passed through. And researchers believe that if different places of research are reformed.
PENERAPAN SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA TOKO BESI LESTARI SUBUR Anjani, Isabella; Solikah, Mar’atus; Andy, Kurniawan
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Inventory is vulnerable to damage or theft, for this reason it is necessary to have internal inventory control aimed at protecting information about inventory more reliably. Internal control must be implemented effectively to prevent errors, fraud, and fraud. This study aims to determine the suitability of the implementation of the internal control system for merchandise inventory at the Lestari Subur Iron Shop. The research method used is descriptive method with a qualitative approach. The research was conducted using observation, interview, and documentation methods. The results of this study indicate that the implementation of an internal control system for merchandise inventory at the Lestari Subur Iron Shop according to the COSO component is not working properly, because there is no separation of duties and authorities. In addition, information and communication that are not in accordance with the results of orders are repeated, there is a buildup of stock in the warehouse. The risk assessment experienced is caused by stock differences caused by incorrect input of names or quantities of incoming and outgoing goods, as well as damage to goods caused by quite hard movements during the delivery process from suppliers.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN LOGAM DAN SEJENISNYA Agustina, Leny; Solikah, Mar’atus; Widiawati, Hestin Sri
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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The purpose of this study was to examine the effect of receivables turnover, liquidity, solvency, and firm size on the financial performance of the metal business and related products listed on the IDX, either separately or simultaneously. This study uses a quantitative methodology and multiple linear regression analysis with SPSS version 23. Based on the results of the study, accounts receivable turnover, solvency, and firm size partially have no effect on the company's financial performance, while liquidity partially has a significant effect. Furthermore, accounts receivable turnover, liquidity, solvency, and firm size all have an impact on financial performance at the same time. This research is focused on the metals sub-sector and related sub-sectors and uses the latest data for 2018 to 2021.
AUDIT MANAJEMEN SUMBER DAYA MANUSIA, MOTIVASI KERJA, DAN GAYA KEPEMIMPINAN PADA KINERJA KARYAWAN DI RUMAH SAKIT AURA SYIFA KEDIRI Setiyaningati, Mela Dwi Astari; Solikah, Mar’atus; Linawati, Linawati
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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The purpose off this study was to determine the effectt of HRM audit, work motivationn, and Ieadership styIe on empIoyee performance. IThis study usesi a quantitative approach too examine the reIationship between two factors. The causal associative method was used to determine the cause of the reIationship. The research sample amounted to 40 respondents and anaIyzed using multiple Iinear regressioni. The resuIts showed that HRM audit and leadership styIe had no effect oni employee performance, but work motivation partially affected employee performance. HRM audit, work rnotivation, and Ieadership styIe all affect empIoyee performance.  
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE Aldini, Vega; Solikah, Mar’atus; Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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The purpose of this study is to determine the effect of leverage, profitability, company life and good corporate governance on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This research uses a quantitative approach with comparative causal techniques. The samples used by the study were 21 companies and analyzed using multiple linear regression with SPSS software version 23. The results of this study are (1) the significance level of 0.749>0.005 means that partial leverage does not have a significant effect on tax avoidance. (2) the significance level of 0.019<0.005 profitability partially affects tax avoidance.(3) the significance level of 0.217>0.005 means that the life of the company partially has no significant effect on tax avoidance. (4) a significance level of 0.001<0.005 means good corporate governance. Simultaneously, leverage, profitability, company life, and good corporate governance affect tax avoidance. Researchers use the latest data, namely the 2019-2021 period.
Co-Authors Aditya, Azizah Putri Agustina, Leny Aldini, Vega Aliami, Sri Amin Tohari Andy Kurniawan, Andy Andy, Kurniawan Anggi Pratiwi, Anggi Anjani, Isabella Badrus Zaman Candra, Nadyla Alfiena Diah Nurdiwaty Dian Kusumaningtyas, Dian Erliana, Lia Faisol Faisol Febriani, Winda Putri Firdawati, Ery Fitri Hidayati Fitria Wijayanti, Fitria Jannah, Rodhotul Khoharudin, Ali Linawati , Linawati Linawati Linawati Luqmayanti, Fadillah Muyassaroh, Nur Arifatul Puji Astuti Pujiyono Pujiyono Puspita, Erna Putri, Juwita Aulia Deswita Putri, Oktavira Tiara Rini, Arsita Dwi Puspo Saleha, Dita Rindi Satriyawan, Bambang Seruni, Rose Putri Dwi Setiyaningati, Mela Dwi Astari SIGIT PUJI WINARKO Sugeng Sugeng Sugeng Susanti, Ami Wardani, Finka Agustin Widiawati, Hestin Sri Zanah, Umi Roikhatul