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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Nusantara
Dewi Astuti, Tutut
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek INDONESIA Widiyasrani, Syaniatus; Dewi Astuti, Tutut
Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 2 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i2.235

Abstract

This research aims to investigate the impact of the Current Ratio, Debt to Asset Ratio, Total Asset Turnover, and Net Profit Margin on Profit Growth in Food and Beverage Companies Listed on the Indonesia Stock Exchange for 2019–2021. Purposive sampling methods were used in this study's sampling, which resulted in samples from 18 companies. The secondary data used in this study was obtained from financial statements filed on the Indonesia Stock Exchange. Descriptive statistical tests, traditional assumption testing, multiple linear regression analysis, and hypothesis tests are the research steps used in this work. The findings of this research demonstrate that the Current Ratio, Debt to Asset Ratio, Total Asset Turnover, and Net Profit Margin have impact on profit growth.
PENGARUH PEMAHAMAN PERATURAN PAJAK, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN Hidayati, Rezzi; Dewi Astuti, Tutut
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15261

Abstract

This study aims to determine the factors that influence corporate taxpayer compliance at KP2KP Banjarnegara. Taxes are a very important source of state revenue to finance government spending and the development of public facilities. Taxpayer compliance is one of the crucial aspects in achieving the tax revenue target. In this study, the focus of the variables studied includes understanding tax regulations, tax audits, and tax sanctions, and how these three variables affect the level of compliance of corporate taxpayers. The research method used is a quantitative approach with a sample of corporate taxpayers registered at KP2KP Banjarnegara. The results showed that understanding tax regulations has a significant influence on corporate taxpayer compliance. However, tax audits and tax sanctions do not have a significant effect. The conclusion that can be drawn from this research is that a better understanding of tax regulations can increase the level of compliance of corporate taxpayers. Meanwhile, audit efforts and sanctions need to be evaluated to be more effective in improving tax compliance in the Banjarnegara area. This research is expected to contribute to related parties in an effort to optimize tax revenue. Keywords : Understanding of Tax Regulations, Tax Audit, Tax Sanctions, Tax Compliance
PENGARUH KETERLAMBATAN WAJIB PAJAK, PENGETAHUAN PAJAK DAN RAZIA LAPANGAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN MALAKA NUSA TENGGARA TIMUR: PENGARUH KETERLAMBATAN WAJIB PAJAK, PENGETAHUAN PAJAK DAN RAZIA LAPANGAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN MALAKA NUSA TENGGARA TIMUR Luruk Seran, Stefania; Dewi Astuti, Tutut
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17470

Abstract

This study aims to determine the effect of taxpayer delays, tax knowledge, and field raids on motor vehicle taxpayer compliance in Malaka Regency, East Nusa Tenggara. The sample size is determined through the Slovin formula which produces a sample size of 100 samples. The data source consists of primary data. The data collection method is carried out by distributing questionnaires. The data analysis method used is multiple linear regression testing. Data analysis using SPSS. The results of this study indicate that (1. Tax delays affect motor vehicle taxpayer compliance at the Samsat Office of Malaka Regency, East Nusa Tenggara can be accepted) (2. Tax knowledge affects motor vehicle taxpayer compliance at the Samsat Office of Malaka Regency, East Nusa Tenggara is rejected) (3. Field raids affect motor vehicle taxpayer compliance at the Samsat Office of Malaka Regency, East Nusa Tenggara can be accepted)
Strategi Peningkatan Penjualan dan Pengelolaan Kas Kecil di Apotek Stepa Imogiri Ismiatun, Haniffah; Dewi Astuti, Tutut
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 5 No. 1 (2025): Februari - Juli 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v5i1.3777

Abstract

With the right and creative strategy, pharmacy sales can increase. Two important elements are discussed: methods to increase sales and petty cash management. Pharmacies can increase sales in various ways by utilizing digital technology, offering discounts, and loyalty programs to encourage repeat purchases. Efficient petty cash management can facilitate cash flow management. Through staff training on petty cash management, its optimal use can be ensured. With the integration of sales enhancement strategies and effective petty cash management, profitability can be increased and good service can be provided to customers, thereby enabling competitiveness.
PENGARUH KOMITMEN PROFESIONAL, TEMPAT KENDALI INTERNAL, DAN KECERDASAN EMOSIONAL TERHADAP KEMAMPUAN MENDETEKSI KECURANGAN Ryando Siahaan, Binur; Dewi Astuti, Tutut
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.18078

Abstract

Finding out how professional commitment, internal control, and emotional intelligence affect auditors' capacity to spot fraud in Public Accounting Firms (KAP) in the Special Region of Yogyakarta is the goal of this study. The study's backdrop is the poor quality of audits brought on by auditors' inaccuracies and ethical transgressions that undermine public confidence. 35 auditors chosen through purposive sampling were given a questionnaire as part of this study's quantitative survey methodology. SmartPLS 3.0 was used to evaluate the data using the SEM method. The findings from the hypothesis testing indicated that: "(1) Professional commitment has a positive and significant effect on the ability to detect fraud (t-statistic = 4.742); (2) Internal control environment has a positive and significant effect (t-statistic = 3.586); (3) Emotional intelligence also has a positive and significant effect (t-statistic = 2.366)" . According to this study, these three elements are essential for improving auditors' capacity to identify fraud.
Pelaporan Keuangan Sederhana pada Pelaku UMKM (Studi Kasus pada Usaha Sudek dan Seblak Bloom) Gajali, Ahmad; Dewi Astuti, Tutut
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 3 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi Mei- Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i3.3628

Abstract

Karena pesatnya ekspansi perekonomian dunia akhir-akhir ini, usaha mikro, kecil, dan menengah (UMKM) menjadi pemain yang semakin signifikan dalam perekonomian global. Karena berbagai alasan, para pelaku usaha di Kecamatan Argomulyo, khususnya di wilayah Sudek dan Seblak Bloom, rawan melakukan kesalahan dalam pendokumentasian laporan keuangan. Satu hal yang menjadi jelas adalah kurangnya pengalaman dan pemahaman yang dibutuhkan untuk mulai mencatat laporan keuangan secara efektif dan lengkap. Dalam rangka memudahkan pencatatan laporan keuangan badan usaha di Kecamatan Argomulyo, pengabdian masyarakat ini memberikan sosialisasi mengenai dasar-dasar pelaporan keuangan. Hal ini terutama berlaku di bidang praktik pencatatan, yang menangani aktivitas pencatatan transaksi keuangan yang telah terjadi. Taktik yang digunakan antara lain survei, sosialisasi, implementasi, pendampingan, dan pelatihan. Berkat kemampuan mereka dalam mencatat laporan keuangan dengan pembukuan yang sederhana, para pemilik usaha di Desa Argomulyo khususnya Sudek dan Seblak Bloom—mendapatkan banyak manfaat dari layanan ini.
Faktor-Faktor yang Mempengaruhi Opini Audit Going Concern pada Perusahaan Manufaktur di BEI 2020-2022 Hanifatur Rohmah, Nur; Dewi Astuti, Tutut
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas audit, opini audit sebelumnya, pengungkapan, kesulitan keuangan, dan pembelian opini terhadap opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2020 hingga 2022. Menggunakan teknik purposive sampling, sampel sebanyak 30 perusahaan dipilih dari populasi perusahaan manufaktur yang terdaftar di BEI selama periode tersebut. Teknik analisis data meliputi analisis statistik deskriptif, uji-t, dan regresi linier berganda. Opini audit going concern digunakan sebagai variabel dependen, sementara variabel independennya meliputi kualitas audit, opini audit sebelumnya, pengungkapan, kesulitan keuangan, dan pembelian opini. Hasil penelitian menunjukkan bahwa kualitas audit tidak berpengaruh signifikan terhadap opini audit going concern, sementara opini audit sebelumnya dan pengungkapan memiliki pengaruh. Sebaliknya, kesulitan keuangan tidak berpengaruh terhadap opini audit going concern, dan pembelian opini mempengaruhi opini audit going concern
PENGARUH PEMAHAMAN PERATURAN PAJAK, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN Hidayati, Rezzi; Dewi Astuti, Tutut
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15261

Abstract

This study aims to determine the factors that influence corporate taxpayer compliance at KP2KP Banjarnegara. Taxes are a very important source of state revenue to finance government spending and the development of public facilities. Taxpayer compliance is one of the crucial aspects in achieving the tax revenue target. In this study, the focus of the variables studied includes understanding tax regulations, tax audits, and tax sanctions, and how these three variables affect the level of compliance of corporate taxpayers. The research method used is a quantitative approach with a sample of corporate taxpayers registered at KP2KP Banjarnegara. The results showed that understanding tax regulations has a significant influence on corporate taxpayer compliance. However, tax audits and tax sanctions do not have a significant effect. The conclusion that can be drawn from this research is that a better understanding of tax regulations can increase the level of compliance of corporate taxpayers. Meanwhile, audit efforts and sanctions need to be evaluated to be more effective in improving tax compliance in the Banjarnegara area. This research is expected to contribute to related parties in an effort to optimize tax revenue. Keywords : Understanding of Tax Regulations, Tax Audit, Tax Sanctions, Tax Compliance
Co-Authors Gajali, Ahmad Hanifatur Rohmah, Nur Hidayati, Rezzi Ismiatun, Haniffah Luruk Seran, Stefania Ryando Siahaan, Binur Widiyasrani, Syaniatus