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Fitriana Santi
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INDONESIA
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Published by Universitas Merdeka Malang
ISSN : -     EISSN : 26564297     DOI : https://doi.org/10.26905/j.bijak
Core Subject : Economy,
Economics, Econometrics & Finance
Akuntansi keuangan, perpajakan, akuntansi manajemen, auditing, kewirausahaan serta bisnis dan manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
 1 
Search results for , issue "Vol 4, No 2 (2022): July 2022" : 8 Documents clear
Pengaruh sanksi perpajakan, kesadaran wajib pajak dan pelayanan fiskus terhadap kepatuhan wajib pajak orang pribadi di kota Malang Arista Genova Kaimuddin; Anggraeni Purwatiningsih
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 4, No 2 (2022): July 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v4i2.8276

Abstract

This study aims to analyze the effect of tax sanctions on taxpayer compliance, analyze the effect of taxpayer awareness on taxpayer compliance, and analyze the effect of tax service services on taxpayer compliance. The sample in this study was 90 respondents. The analysis technique uses multiple regression analysis. The results of the analysis show that tax sanctions have an effect on individual taxpayer compliance. Taxpayer awareness has an effect on individual taxpayer compliance. Fiscal services have a significant effect on individual taxpayer compliance.
Pernanan pajak restoran terhadap pendapatan asli daerah pada Kabupaten Timor Tengah Selatan Deby Ritmy Yumiaty Benu; Wulan Dri Puspita
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 4, No 2 (2022): July 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v4i2.8272

Abstract

This study aims to determine how big the contribution of restaurant taxes and the effectiveness of restaurant tax revenues in Timor Tengah Selatan Regency to Regional Original Income from 2017 to 2020. The method used in this research is descriptive quantitative by describing the data in sentence form according to the occurred in Timor Tengah Selatan Regency in the form of restaurant tax. The source of the data used is secondary data in the form of a report document on the realization of restaurant tax revenues and PAD. As a result, the contribution of restaurant tax to PAD still fluctuates every year with a tendency to fall. While the level of effectiveness of the restaurant tax every year can be said to be very effective, even though in 2020 the effectiveness value decreased drastically.
Penerapan sistem informasi akuntansi menggunakan software microsoft excel dalam penyusunan laporan keuangan inhouse klien pada PT. Pandya Paraduta Asca Anna Maria Bernadin Usin; Fitriana Santi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 4, No 2 (2022): July 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v4i2.8275

Abstract

This study aims to determine how the in-house software-based Accounting Information system at PT Pandya Praduta Asca as a business actor. The subject of this research is a financial services office, namely PT. Pandya Paraduta Asca. Computer-based accounting information systems play an important role in supporting company performance. At PT. Pandya Paraduta Asca, in compiling the client's inhouse financial reports using a computer-based accounting information system with Microsoft Excel software as a data processing application, starting from drafting, data entry, processing, to the resulting output. The resulting output is in the form of financial statements. These financial statements will be used by clients for their benefit. In this case, PT X uses the financial statements for its purposes with the Bank. The application of Microsoft Excel has several advantages, namely the level of effectiveness and time efficiency is better than other applications. While the drawback is that there is no warning when a recording error occurs.
Strategi Penentuan Harga Jual Dalam Mempertahankan Pendapatan Pada Kost Hidayah Kota Gorontalo di Masa Pandemi Covid-19 Nabil Adiansyah Panja
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 4, No 2 (2022): July 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v4i2.7811

Abstract

Tujuan dari penelitian adalah untuk mengetahui strategi penentuan harga jual dalam meningkatkan pendapatan pada kost Hidayah Kota Gorontalo di masa pandemi Covid-19. Jenis metode yang digunakan dalam penelitian ini adalah kualitatif dengan teknik pengumpulan data menggunakan wawancara dan dokumentasi. Adapun yang menjadi informan dalam penelitian ini adalah, pemilik kost, pengelola kost, dan 5 penghuni kost pada kost Hidayah Kota Gorontalo. Teknik analisis data yang digunakan dalam penelitian adalah analisis kualitatif deskriptif eksploratif dengan menggali secara mendalam serta menggunakan metode full costing dan analisis SWOT. Dari hasil penelitian menunjukkan bahwa penentuan harga jual yang dilakukan oleh pemilik kost Hidayah mengedepankan tiga prinsip utama yakni konsisten, empati, dan ikhlas. Sedangkan penentuan harga jual jasa menurut metode full costing bahwa harga jual kamar tipe kelas atas Rp55.000 per hari, kelas menengah Rp25.000 per hari, dan kelas bawah Rp20.000 per hari. Kemudian hasil analisis SWOT matriks IFAS dan EFAS menunjukkan bahwa kost Hidayah berada pada posisi turn around dengan strategi WO, artinya kost Hidayah menghadapi peluang yang besar, tetapi disisi lain kost Hidayah menghadapi beberapa masalah internal. Strategi WO diterapkan dengan memanfaatkan peluang untuk meminimalisir kelemahan.Kata Kunci: Kost; ­Pandemi Covid-19; Pendapatan; Strategi Penentuan harga jual; SWOT;
IMPACT ON LIQUIDITY, SOLVENCY AND PROFITABILITY IN THE STOCK PRICE Dewi Kusumowati; Ferdinandus Seran Deda
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 4, No 2 (2022): July 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v4i2.8209

Abstract

This study aims to examine and analyze the effect of liquidity ratios (current ratio, quick ratio), solvency (debt to equity ratio, debt to assets ratio), and profitability (return on assets, return on equity) on stock prices in the manufacturing sub-sector of automotive companies that listed on the Indonesia Stock Exchange. This research is quantitative descriptive. The population in this study is the automotive sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample in this study was determined by purposive sampling method in order to obtain a sample of 10 companies and a total of 50 observational data. The data source used was secondary data obtained from the Indonesia Stock Exchange. The type of data in this study is quantitative data. The analysis technique used is the classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that the Current Ratio, Debt to Equity Ratio, and Debt to Asset Ratio had no significant effect on stock prices. Meanwhile, Quick Ratio, Return on Assets, and Return on Equity have a significant effect on stock prices.
Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Intern Terhadap Pengelolaan Alokasi Dana Desa (Studi Kasus Kecamatan Boliyohuto Kabupaten Gorontalo) Fara Dita; Niswatin Niswatin; Usman Usman
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 4, No 2 (2022): July 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v4i2.7805

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Intern berpengaruh terhadap Pengelolaan Alokasi Dana Desa Di Kecamatan Boliyohuto Kabupaten Gorontalo.Jenis metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan teknik pengumpulan data menggunakan survey kuesioner. Adapun jumlah responden dalam penelitian ini sebanyak 52 responden yang terdiri dari Kepada Desa, Sekretaris Desa, Bendahara Desa, dan Badan Permusyawaratan Desa di seluruh Kecamatan Boliyohuto Kabupaten Gorontalo. Teknik analisis data dalam penelitian ini adalah analisis kuantitatif deskriptif dengan menggunakan uji t statistik, uji f statistik, dan uji koefisien determinasi (R Square) dengan menggunakan IBMSPSS 16 for windows. Berdasarkan hasil penelitian menunjukkan bahwa Pemanfaatan Teknologi Informasi berpengaruh secara persial senilai 58.9%, dan Sistem Pengendalian Intern berpengaruh secara persial sebesar 58.5%. kemudian secara simultan Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Intern berpengaruh positif dan signifikan terhadap Pengelolaan Alokasi Dana Desa di kecamatan Boliyohuto Kabupaten Gorontalo dengan nilai determinan sebesar 56.4% sedangkan sisanya sebesar 43.6% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini. Kata Kunci: Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern Pengelolaan Dana Desa Klafisikasi JEL : M4
Corporate governance dan accounting conservatism di Industri Perbankan Indonesia Agung Nurmansyah
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 4, No 2 (2022): July 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v4i2.8273

Abstract

Bank managers are very important in implementing the governance of a bank. Implementing governance will affect accounting conservatism. Tujaun of this research is to evaluate the corporate governance factors that affect the level of accounting conservatism in the bank's financial statements exposed on the Indonesia stock exchange. The sample used were 25 big banks. This research uses multiple regesi analysis tools. The results of the research are managerial ownership, institutional ownership, audit committees and self assessment of good corporate governance affecting accounting conservatism. The independent board of commissioners has no effect on accounting conservatism. To increase the conservatism of accounting factors managerial ownership becomes an important factor in corporate governance.
Analisis pengaruh tarif pajak, kepercayaan, pengetahuan dan kesadaran wajib pjak terhadap kepatuhan pelaku UMKM dalam membayar pajak Ananda Yosi Puguh; Norman Duma Sitinjak
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 4, No 2 (2022): July 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v4i2.8270

Abstract

This research aims to test whether tax rates, taxpayer confidence, taxpayer knowledge and taxpayer awareness can affect the compliance of MSMEs in paying taxes. This research focuses on MSMEs in Malang city area. The type of research the authors use is quantitative-based research. The data source used is primary data with data collection techniques using questionnaires distributed online using purposive sampling techniques with criteria that MSMEs must have NPWP and have MSME revenue Rp 300,000,000 in a year. Data analysis techniques use multiple linear regression analysis using the help of the SPSS 25 program. The results of the study showed that the variable Tax Rate (X1), and Taxpayer Knowledge (X3) had a simultaneous and significant effect on tax compliance, while the Variables of Taxpayer Awareness (X2) and Taxpayer Trust (X4) had a simultaneous effect but did not significantly affect the compliance of MSME taxpayers

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