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All Journal Indonesian Journal of Accounting and Business Jurnal Ilmiah Niaga Bisnis Elektronik
Tri Setyo Mulyani, Hendarti
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Economics, Econometrics & Finance

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10.61533 KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN PADA PENDAPATAN ASLI DAERAH KOTA PANGKALPINANG DALAM UPAYA IMPLEMENTASI PEMBANGUNAN EKONOMI BERKELANJUTAN (Studi di Kelurahan Jerambah Gantung) Nisak, Khairun; Tri Setyo Mulyani, Hendarti; Shinta Lestari, Deara
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 5 No 2 (2025): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v5i2.425

Abstract

The aim of this research is to determine the contribution of PBB P2 (Land and Building Tax) to the Regional Original Income of Pangkalpinang City in efforts to implement sustainable economic development. This research uses a qualitative approach. The data was collected through unstructured interviews with 5 respondents, consisting of the Village Head, Head of Development, and RT (Neighborhood Association) Chairman in Jerambah Gantung Village. The data analysis used Data Collection, Data Conclusion, Data Display, and Conclusion Drawing/Verification. The data analysis results show that the contribution of PBB P2 in Jerambah Gantung Village is 41.39% of the target of 321 million, which affects the Regional Original Income of Pangkalpinang City, exceeding the target by 101.96%, with a target of 122.2 billion. This income is then allocated to the Regional Budget (APBD), which is used for development in Pangkalpinang City.
10.61533 ANALISIS PENGARUH PERTUMBUHAN UMKM BERBASIS BISNIS DIGITAL DAN INDEKS PEMBANGUNAN MANUSIA TERHADAP PERTUMBUHAN PDRB DI KOTA PANGKALPINANG DALAM MENDUKUNG EKONOMI BERKELANJUTAN DAN INKLUSIF Laurensia, Lydia; Hasianda Tigor, Ryan; Tri Setyo Mulyani, Hendarti
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 5 No 2 (2025): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v5i2.434

Abstract

The background of this paper describes the problem of economic conditions in Pangkalpinang City as reflected in the growth of the Gross Regional Domestic Product (GRDP). The purpose of this final project is to determine the effect of Digital Business-Based MSMEs Growth and The Human Development Index on GRDP Growth in Pangkalpinang City in supporting a sustainable and inclusive economy. Data processing in this research using multiple linear regression analysis, which consists of classical assumption test, hypothesis test, and coefficient of determination test. In this research, there were no problems with the classical assumption test. The regression equation for GRDP growth = -4,112 – 1,252 Digital Business-Based MSMEs Growth + 14,012 Human Development Index. Statistical analysis partially proves the hypothesis (t-test), indicating that Digital Business-Based MSMEs Growth does not effect significant on GRDP Growth. The Human Development Index does not effect significant on GRDP Growth. Simultaneously (F test), proves that Digital Business-Based MSMEs Growth and the Human Development Index together do not have a effect significant on GRDP Growth. The Adjusted R² value obtained is 0,575, proving that Digital Business-Based MSMEs Growth and the Human Development Index have a 57,5% effect on GRDP Growth. Meanwhile, the remaining 42,5% is influenced by other variables not examined in this research.
10.61533 ANALISIS STRATEGI PEMASARAN UMKM SABUN MIJEL TPA AL-AZIROEH KELURAHAN SELINDUNG KOTA PANGKALPINANG Rani; Hasianda Tigor, Ryan; Tri Setyo Mulyani, Hendarti
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 5 No 2 (2025): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v5i2.435

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pemasaran UMKM Sabun Mijel TPA Al-Aziroeh. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara, observasi, dokumentasi, dan studi pustaka. Analisis data dilakukan melalui identifikasi faktor internal menggunakan matriks Internal Factor Evaluation (IFE) dan faktor eksternal menggunakan matriks External Factor Evaluation (EFE), kemudian dilanjutkan dengan formulasi strategi melalui analisis SWOT. Hasil penelitian menunjukkan bahwa UMKM Sabun Mijel TPA Al-Aziroeh berada pada kuadran I, yang mencerminkan posisi strategi agresif. Oleh karena itu, strategi pemasaran yang tepat adalah penerapan bauran pemasaran 4P, yang terdiri dari: produk berupa sabun padat multifungsi dan ramah lingkungan untuk mencuci pakaian maupun peralatan dapur, disertai saran pengembangan varian aroma alami serta pencantuman legalitas izin edar PKRT; harga ditetapkan dengan mempertimbangkan daya beli masyarakat agar tetap terjangkau; tempat berupa distribusi melalui toko ritel tradisional dan platform online seperti Shopee dan Tokopedia; serta promosi yang difokuskan melalui media sosial seperti WhatsApp, Instagram, dan Facebook dengan konten edukatif yang menampilkan manfaat serta keunggulan produk.
Implementasi Kesesuaian Standar GRI dalam Sustainability Report pada Perusahaan Sektor Mineral di BEI Tahun 2020 Hendarti56; Tri Setyo Mulyani, Hendarti
Indonesian Journal of Accounting and Business Vol 3 No 2 (2022): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v3i2.26

Abstract

Laporan keberlanjutan (sustainability report) semakin populer dipublikasikan oleh perusahaan sebagai alat komunikasi perusahaan dalam mengungkapkan bagaimana kontribusi pembangunan keberlanjutan. Laporan keberlanjutan juga dijadikan sebagai alat untuk meraih legitimasi dari masyarakat selaku salah satu stakeholder. Penerapan Standar GRI digunakan sebagai acuan dalam membuat Laporan Keberlanjutan atau Sustainability Report di Indonesia. Mengingat pentingnya informasi ini, pengungkapan dalam sebuah informasi keberlanjutan dapat menjadi kerangka kerja baru terhadap pelaporan korporasi di Indonesia. Untuk menginvestigasi tingkat kesesuaian pengungkapan informasi keberlanjutan, penelitian ini menggunakan beberapa sistem penilaian terhadap item-item yang dilaporkan oleh perusahaan. Kesesuaian indikator-indikator dalam pedoman GRI diterapkan dalam konteks pelaporan keberlanjutan di Indonesia. Indikator yang universal membuat perusahaan dapat mengungkapkan informasi keberlanjutan secara keseluruhan terlepas dari bentuk dan ukuran perusahaan. Dalam Penelitian ini PT AB**  menyajikan 20 Standar GRI dari 40 Standar yang ada di GRI. Indikator dari seluruh Standar GRI yang disajikan PT AB**  sebanyak 125 Indikator yang sudah mencakup Triple Bottom Line yaitu Profit, People dan Planet. Triple bottom line adalah konsep bisnis berkelanjutan yang mengukur nilai kesuksesan sebuah perusahaan menggunakan tiga kriteria, yaitu People (Sosial), Planet (Lingkungan), dan Profit (Ekonomi). Dari 20 Standart GRI dan 145 indikator di dalamnya terdapat 10 Standar dan 110 indikator standar yang ada di dalamnya yang menyajikan tentang People. Penyajian Standar tekait people ini menerangkan bagaimana perusahaan mempengaruhi dan membawa keuntungan bagi pekerja, buruh, dan masyarakat. Hal ini dilakukan untuk menjamin keberlangsungan bisnisnya, dimana perusahaan tidak bisa hanya memperhatikan kepentingan mendapatkan profit saja, tetapi perusahaan juga harus menaruh kepedulian terhadap orang-orang yang berperan penting pada bisnisnya.
Efektivitas Dana Desa untuk Bantuan Langsung Tunai dan Bansos APBD dalam Upaya Peningkatan Kesejahteraan Masyarakat Pasca Pandemi Covid-19 di Desa Kampung Jeruk Tri Setyo Mulyani, Hendarti
Indonesian Journal of Accounting and Business Vol 4 No 1 (2022): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v4i1.42

Abstract

Fenomena yang saat ini melanda dunia, khususnya Indonesia yaitu Pandemi Covid-19. Tujuan Penelitian ini adalah untuk mengetahui Penerapan dan Pengaplikasian Peraturan Menteri Desa PDTT Nomor 6 Tahun 2020 sebagai dasar dari pelaksanaan program BLT Dana Desa dan mengetahui efektivitas BLT Dana Desa untuk mengurangi dampak kemiskinan yang disebabkan oleh pandemi Covid-19 agar bisa menjadi solusi bagi peningkatan kesejahteraan masyarakat.Dalam penelitian ini, sumber data yang digunakan adalah data sekunder dengan metode kualitatif deskriptif. Teknik pengumpulan data yang digunakan oleh peneliti adalah triangulasi yang diawali dengan wawancara lalu diperdalam dengan observasi serta dibuktikan dengan dokumentasi.Hasil penelitian menunjukkan bahwa Penerapan dan Pengaplikasian Peraturan Menteri Desa PDTT Nomor 6 Tahun 2020 telah dilakukan dengan sangat baik dan program BLT Dana Desa untuk mengurangi dampak kemiskinan yang disebabkan oleh pandemi Covid-19 agar bisa menjadi solusi bagi peningkatan kesejahteraan masyarakat adalah efektif. Hal ini dibuktikan dengan penilaian efektivitas dengan menggunakan 8 indikator untuk mengukur tingkat efektivitas. Dari 8 indikator terdapat 4 indikator yang dinyatakan bahwa sangat baik, 3 indikator dimyatakan baik dan 1 indikator yang dinyatakan cukup baik.Transparansi dalam menetapkan kriteria Keluarga Penerima Manfaat berdasarkan Peraturan Menteri Desa dan Pembangunan Daerah Tertinggal dan Transmigrasi Nomor 6 Tahun 2020 sebagai dasar penetapan Keluarga Penerima Manfaat Dana Desa, telah dilaksanakan secara efektif dan transparan sangat penting untuk diperhatikan serta tingkat efektivitas Anggaran Dana Desa untuk BLT (Bantuan Langsung Tunai) sebagai bentuk kesejahteraan masyarakat di masa pandemi Covid-19 di Desa Jeruk Kabupaten Bangka Provinsi Kepulauan Bangka Belitung.
PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN (EASE OF USE), KENYAMANAN (CONVENIENCE), KEPERCAYAAN (TRUST) DAN KETERSEDIAAN FITUR (FEATURE AVAILABILITY) TERHADAP MINAT NASABAH DALAM MENGGUNAKAN INTERNET BANKING KLIKBCA (STUDI KASUS PADA NASABAH PT BANK CENTRAL A Harianto, Herry; Tri Setyo Mulyani, Hendarti; Oktalina, Gayatria
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 1 No 1 (2021): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v1i1.159

Abstract

This study aims to analyze and obtain evidence on the influence of perceptions of ease of use, convenience, trust and feature availability of intention to use internet banking KlikBCA. The results of this study are expected to contribute to the Bank in particular BCA in order to provide a service that is faster and easier for its customers. The object of this study is the BCA’s customers who use internet banking. Data used in this study are primary data, and data searching used questionnaires directly. The data used is primary data formed questionnaires that apply to BCA’s costumers who use KlikBCA in Pangkalpinang amount is 97 respondents and using method non probability sampling : purposive sampling. The results showed that perceptions ease of use, convenience, trust and feature availability has positive and significance impact on interest in using internet banking.
PENGARUH FUNDAMENTAL TERHADAP HARGA SAHAM SYARIAH PERUSAHAAN SEKTOR CONSUMER GOODS DI BURSA EFEK INDONESIA PERIODE 2016- 2020 Wijaya, Tommy; Maharani, Yunita; Tri Setyo Mulyani, Hendarti
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 1 No 1 (2021): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v1i1.160

Abstract

This research was written by Tommy Wijaya, NIM 130170029 majoring in Accounting with the title "Fundamental Influence On The Prices Syariah Company Stock Sector Consumer Goods At The Indonesian Stock Exchange The Period 2016-2020". This research was entitled "Fundamental influence on the prices syariah company stock sector consumer goods at the indonesian stock exchange the period 2016-2020. This research used quantitative research methods and purposive sampling technique which used 5 companies as the sample of this study. The type of data used in this study is secondary data followed by data collection techniques using financial statements. Meanwhile, the data analysis techniques used in this study are descriptive statistics of variables, the classical assumption test, multiple linear regression, and hypothesis testing. The results of the study showed that the Stock Price Variable could be explained by the independent variables in Price to Book Value (PBV) research, Price Earning Ratio (PER) and Earning Per Share (EPS) as a big 50.1% while the remaining 49.9% was explained by the other variables that were not examined or were not included in this regression model. Meanwhile the Price to Book Value (PBV) (X1), Price Earning Ratio (PER) (X2) and Earning Per Share (EPS) (X3) simultaneously had a positive effect and significant effect to the Sharia Share Prices of Consumer Goods sector companies that are included in the Jakarta Islamic Index (JII). The results of the partial test (T test) show that the significance value of Price to Book Value (X1), (0.551) < (0.05) and Price Earning Ratio (X2), (0.863) < (0.05) which meant the Price to Book Value and Price Earning Ratio had no positive and significant effect on Sharia Stock Prices (Y), while Earning Per Share (X3), with a significant value (0.004) < (0.05) had a positive and significant effect to the Sharia Share Prices of Consumer Goods companies in the Jakarta Islamic Index (JII).
PENGARUH AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA, TRANSPARANSI PENGGUNAN DANA DESA, DAN KEBIJAKAN DANA DESA TERHADAP KESEJAHTERAAN MASYARAKAT (STUDI KASUS PADA DESA BELULUK, KEC. PANGKALAN BARU, KAB. BANGKA TENGAH) Yonara, Ririn; Tri Setyo Mulyani, Hendarti; Hasianda Tigor, Ryan
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 2 No 1 (2022): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v2i1.260

Abstract

This study aims to examine the effect of accountability in managing village fund allocations, transparency in the use of village funds, and village fund policies on community welfare. This study also aims to jointly examine the accountability of village fund allocation management, transparency in the use of village funds and village fund policies on community welfare. This research was conducted in the village of Beluluk, Pangkalan Baru District, Central Bangka Regency. This type of research is quantitative research. Types of data used in this study is primary data obtained directly by distributing questionnaires directly to the public Belulu Village. The total population is 3,988 people and the number of samples in In this study, 90 people from the Beluluk Village community as respondents using purposive sampling technique. This study uses the JASP 0.14.1 tool for multiple regression analysis and its analytical methods. Based on the results of data analysis, the results show that Village Fund Allocation Management Accountability has a significant positive effect on Community Welfare. The results of the t-test show that the t count is 2,974 > 1,987 t table with a significance value of 0.004 < 0.05, then H1 is accepted. Transparency in the use of Village Funds has a significant positive effect on Community Welfare. The results of the t-test show that t t-count is 3.207 > 1.987 with a significance value of 0.002 < 0.05, then H2 is accepted. The Village Fund Policy has a significant negative effect on Community Welfare. The results of the t-test show that t count is -2.886 > 1.987 with a significance value of 0.005 < 0.05, then H3 is accepted. This study also shows that accountability for managing village fund allocations, transparency in the use of village funds, and village fund policies together have a significant and significant impact on community welfare. The results of the f test show f count 10,901 > 2,711 f table with a significance value of 0.001 < 0.05, then H4 is accepted.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENDAPATAN NEGARA BUKAN PAJAK (PNBP) PADA KANTOR KEJAKSAAN NEGERI PANGKALPINANG Kurnia, Evi; Tri Setyo Mulyani, Hendarti; Ruben Manullang, Rizal
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 2 No 1 (2022): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v2i1.261

Abstract

This study aims to analyze the level of effectiveness and contribution of the types of Non-Tax State Revenue at the Kejaksaan Negeri Pangkalpinang Pangkalpinang from 2019 to 2021. This research uses a quantitative descriptive analysis method. The object of this research is the types of non-tax state income. The data used in this study is data in the form of the State Revenue and Grants Budget Realization Report from 2019 to 2021. The results of this study indicate that the effectiveness of the total Non-Tax State Revenue (PNBP) studied in 2019 to 2021 the level of effectiveness has exceeded 100%, which means that the Kejaksaan Negeri Pangkalpinang Pangkalpinang ability to carry out its duties and functions as an Agency/Institution that generates Non-Tax State Revenue (PNBP) has been very effective. The contribution of the types of Non-Tax State Revenue (PNBP) to Non-Tax State Revenue (PNBP) from 2019 to 2022 is still not evenly distributed, the type of Non-Tax State Revenue (PNBP) with good criteria consists of Revenue from Sales of confiscated goods which has been decided/determined by the court with a contribution of 46.49% in 2019 and Traffic Fine Income with a contribution of 40.76% in 2020 while other types of Non-Tax State Revenue (PNBP) contribute below 40% with the criteria moderate, low and very low.
ANALISIS PENERAPAN PSAK NOMOR 46 PAJAK PENGHASILAN ATAS LAPORAN KEUANGAN TAHUN 2021 DI CV. NUSANTARA MAKMUR SEJAHTERA Leslie, Jennifer; Tri Setyo Mulyani, Hendarti; Novika
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 2 No 1 (2022): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v2i1.262

Abstract

Companies often face obstacles in the process of recognizing all the consequences of tax calculations on financial statements. This causes differences between commercially recognized financial statements and fiscal financial statements. CV. Nusantara Makmur Sejahtera is a company that sells various types of facial, hair and body beauty products. The purpose of this study was to evaluate whether CV. Nusantara Makmur Sejahtera has implemented PSAK No. 46 in the company's financial statements. The research uses qualitative methods with descriptive analysis, namely looking at the 2021 financial reports. The data used in this study is primary data, and the type of data used is documentary data. The research finding is that there is a difference between the financial statements that are recognized fiscally and commercially. This causes a negative fiscal correction to the depreciation account. Based on the calculation, the total negative fiscal correction is Rp. 58,830,650. So that the application of PSAK No. 46 in the financial statements of CV. Nusantara Makmur Sejahtera is not perfect yet. To overcome this problem, the company must follow the tax regulations that have been set by PSAK No. 46
Co-Authors Angel, Brenda Fransiska, Lisia Fukita, Titania Harianto, Herry Hasianda Tigor, Ryan Hendarti56 Kurnia, Evi Laurensia, Lydia Leslie, Jennifer Maharani, Yunita Medinal Nisak, Khairun Novika Oktalina, Gayatria R. Manullang, Rizal Ramadhan Rani Ruben Manullang, Rizal Shinta Lestari, Deara Wandari, Melanda Wijaya, Tommy Yonara, Ririn