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Deasy Ervina
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deasyervina12@gmail.com
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jfas@feunhasy.ac.id
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JFAS: Journal of Finance and Accounting Studies
Published by Universitas Hasyim Asy'ari
ISSN : -     EISSN : 27237761     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JFAS fokus pada masalah utama dalam pengembangan ilmu Akuntasni dan keuangan dalam bentuk pemikiran/ide konseptual dan hasil penelitian meliputi: Akuntansi Keuangan, Akuntansi Sektor Publik, Akuntansi Manajemen, Akuntansi dan Manajemen Keuangan Syariah, Auditing, Corporate Governance, Etika dan Profesionalisme akuntan, Pendidikan Akuntansi, Perpajakan, Pasar Modal, Perbankan, Sistem Informasi Akuntansi, Sustainability Reporting Green Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2019): February" : 5 Documents clear
Pengaruh Perputaran Kas dan Perputaran Persediaan terhadap Profitabilitas Perusahaan Sub Sektor Advertising Printing Media yang Terdaftar di Bursa Efek Indonesia Ainia Rahmawati; Susanti Susanti
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 1 (2019): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i1.167

Abstract

The purpose of this research was to know the influence of cash turnover and inventory turnover on the profitability of the advertising printing media sub-sector companies registered in Indonesia Stock Exchange. This study used quantitative methods. There were two independent variables: cash turnover (X1) and inventory turnover (X2) in this research, and the dependent variable is profitability (Y). The instrument used in this research is secondary data with engineering data retrieval form of documentation of the financial statements. The result showed that cash turnover had an impact on profitability. However, the effect of this variable was negative. This negative effect could be interpreted that an increase in cash turnover would precisely be followed by the profitability decrease. On the other hand, inventory turnover had no influence on profitability. But, both cash turnover and inventory turnover simultaneously influenced the profitability.
Pengaruh Penerapan E-Filling dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pare Kediri Azhimatul Fikri Izzati; Dwi Ari Pertiwi
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 1 (2019): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i1.168

Abstract

The purpose of this study is to determine the effect of the application of E-filling and awareness of taxpayers on the compliance of individual taxpayers in KPP Pratam Pare Kediri This study uses quantitative methods with a population of 48,114 taxpayers and 397 samples of taxpayers using the formula slovin. The result of this research is partial influence on the application of e-filling on compliance of individual taxpayer. This negative influence shows that the higher the cash turnover, the value of profitability will decrease. Inventory turnover has no effect on profitability. Then simultaneously the cash turnover and inventory turnover have an effect onprofitabiliti.
Pengaruh Sanksi Pajak dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Usaha (Studi Kasus KPP Pratama Pare) Faizatul Azizah
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 1 (2019): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i1.169

Abstract

This research aimed to know how big the influence of tax sanction and tax socialization on taxpayer compliance of individuals who conducted business in KPP Pratama Pare. The population in this study are taxpayers of individuals who conduct business activities registered on KPP Pratama Pare. Based on data until the end of 2016 there are 43,769 individual taxpayers conducting business activities. Sampling method is simple random sampling with sample number 397 taxpayer. The results of simultaneous research Tax Sanctions and Socialization Taxation provide a significant effect on Personal taxpayer Compliance. Partially the tax sanction does not give a significant influence on Personal Taxpayer Compliance while Taxation Socialization gives negative and significant influence to Personal taxpayer Compliance. For the future efforts in implementing socialization should be increased with target and more intensive by KPP Pratama Pare and is expected to implement the enforcement of tax sanctions in accordance with applicable tax rules.
Pengaruh Tingkat Pengetahuan Pajak dan Penerapan E-Billing Terhadap Kepatuhan Wajib Pajak Orang Pribadi dan Badan di Kantor Pelayanan Pajak Pratama Pare Mutiara Rosyidah
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 1 (2019): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i1.170

Abstract

This research is to know: (1) the effect of tax knowledge on taxpayer compliance of individual and corporate. (2) the effect of the application of E-Billing on taxpayer compliance of individuals and corporate. (3) the effect of tax knowledge and the application of E-Billing on taxpayer compliance of individuals and corporate. Population in this research is individual taxpayer and taxable income corporate (PKP) at Tax Office Pratama Pare. Sampling technique is by random sampling with a sample size of 110 respondents. This study uses primary data that is questionnaire. This research uses quantitative descriptive method with multiple regression analysis model. The results of this study indicate that: (1) The level of tax knowledge has a positive and significant impact on taxpayer compliance of individuals and corporate. (2) The application of E-Billing has a positive and significant impact on taxpayer compliance of individuals and corporate.(3) The level of tax knowledge and application of E-Billing has a positive and significant effect on taxpayer compliance of individuals and corporate.
Pengaruh Net Profit Margin dan Current Ratio Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Manufaktur Sub Sektor Plastik dan Logam Maf’ul Nadhifah
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 1 (2019): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i1.171

Abstract

This study aims to examine the effect of Net Profit Margin (NPM) and Current Ratio on disclosure of corporate social responsibility (CSR). Net Profit Margin (NPM) is used by companies to determine the company's ability to achieve profits by comparing net income with sales volume. Current Ratio is used to measure a company's ability to pay its obligations. This study used 95 populations and samples from the manufacturing companies of the plastic and packaging sub-sectors listed on the Indonesia Stock Exchange as many as 75 for the period 2012-2016, with a purposive sampling method. The results of the study show that: (1) Net Profit Margin has no effect on CSR disclosure, not all companies that get high profit rates will allocate funds for corporate social responsibility programs because the profits generated will be reprocessed through asset development. (2) Current Ratio does not affect CSR disclosure.

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