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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 11 Documents
 1   2 
Search results for , issue "Vol 5, No 1 (2023): February 2023" : 11 Documents clear
Pengaruh pengetahuan perpajakan, sosialisasi perpajakan, dan insentif pajak UMKM di masa pandemi Covid-19 terhadap kepatuhan wajib pajak UMKM di Kota Malang Butet Raciti Sitorus; Pujo Gunarso
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i1.9483

Abstract

The research aims to determine the effect of tax knowledge, tax socialization, and tax incentives on UMKM in Malang City. The method used is quantitative method, using survey techniques through distributing questionnaires. The research population is UMKM taxpayers who are in the city of Malang, and the sample of this study is 94 people. Descriptive statistical data analysis techniques, multiple regression analysis, hypothesis testing, and the coefficient of determination. The results showed that tax knowledge, tax socialization had a significant positive effect on UMKM taxpayer compliance in Malang City while tax incentives had no significant effect.
Implementasi job order costing pada Penjahit Citra di Sumba Timur Melanium Gloria Nicolas; Norman Duma Sitinjak
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i1.8639

Abstract

Micro, Small and Medium Enterprises is a general term in the economic world of productive businesses owned by individuals and business entities that have met the criteria as micro enterprises. One of the businesses that fall into the criteria of a small business is a sewing business. The formulation of the problem from this research is "How is the system for calculating the cost of goods based on Job Order Costing in the "Image Tailor" business?". The purpose of this study is to find out the system of calculating the cost of goods based on Job Order Costing in the "Image Tailor" business. The data collection technique used a direct question and answer technique with the owner of the "Image Tailor" business in East Sumba and quoted data from the "Image Tailor" business. Cost of Orders or Job Order Costing is a method of calculating production costs in accordance with orders from consumers. In the calculation according to the Job Order Costing method, tailor overhead costs are calculated based on a proportion of 70% obtained from the total production of official uniforms divided by the total production in January 2022.    
Pengaruh intensifikasi pajak dan ektensifikasi pajak terhadap penerimaan pajak di era pandemi covid-19 (studi empiris pada Kantor Pelayanan Pajak Pratama Mojokerto) Endah Kartika Gita; Agus Haryono; Dyah Ani Pangastuti
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i1.9353

Abstract

This research aims to analyze the impact of tax intensification and tax extensification on tax revenue in the covid-19 pandemic era at the Mojokerto Primary Tax Service Office. The independent variables in this research consist of tax intensification and tax extensification. While the dependent variable in this research is tax revenue. This research uses Multiple Linear Regression Analysis. The type of data in this research is secondary data, time series data as much as 60 months for 5 years, from January 2016 to December 2020. The results of this research show that partial tax intensification has a significant effect on tax revenue in the era of the covid-19 pandemic, while partial tax extensification has no significant effect on tax revenue in the covid-19 pandemic era at the Mojokerto Primary Tax Service Office. However, tax intensification and tax extensification simultaneously have a significant effect on tax revenue during the covid-19 pandemic at the Mojokerto Primary Tax Service Office
Perbandingan return saham dengan indikator bollinger band dan stochastic oscillator pada perusahaan sub sektor telekomunikasi, bank dan batu bara Ismail Husaini; Masfar Gazali
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i1.7495

Abstract

This study aims to compare the level of return and make decisions at the right time to sell and buy shares in the Telecommunications, Banks and Coal Sub-Sector Companies registered in the LQ45 index. Technical indicators used are Bollinger Band and Stochastic. The data used are secondary data, with samples of shares of Telecommunications, Banks and Coal Sub-Sector Companies registered in the LQ45 index period September 2020 - September 2021. Sampling is carried out with purposive sampling technique. Data retrieval Using TradingView Software on the TradingView.com website. Based on the results of research from Bollinger Band and Stochastic indicators. What produces greater profits is to use the Stochastic Oscillator. With moments, the purchase signal will appear when the K% line cuts the D% line from the top up in the Oversold zone which is confirmed by cutting the stochastic line to the vertical scale of 20, this situation is called Golden Cross (buy moment) on the grounds that the price will soon be ride. Meanwhile, the selling signal will appear when the K% line cuts the D% line from top to bottom in the overbought zone which is confirmed by cutting the stochastic line to the vertical scale 80, this situation is called Death Cross (sell moment) on the grounds that the price will soon come down
Penyusunan laporan keuangan UMKM berdasarkan SAK EMKM pada UMKM CV. Talida Citra Swara Bayu Swargi; Wulan Dri Puspita
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i1.8816

Abstract

This research was conducted on CV. Talida Citra Swara which is one of the SMEs in the city of Malang. This study aims to determine financial management based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in SMEs CV. Talida Citra Swara. The type of research used in this research is a qualitative approach. The results of this study indicate that the understanding of business owners regarding financial management based on SAK EMKM is still low, and there is no financial record so that the owner cannot know the income earned. Preparation of Financial Statements Based on SAK EMKM on CV. Talida Citra Swara will have a positive impact on MSMEs, with the preparation of Financial Statements based on SAK EMKM, business owners can manage their business finances better. 
Evaluasi penerapan pengendalian intern sistem informasi akuntansi penggajian karyawan outsourcing pada PT Berkat Usaha Anak Sejahtera Dinda Yolania Novela; Fitriana Santi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i1.8518

Abstract

This study aims to determine how the application of internal recognition of the payroll accounting information system of outsourcing employees at PT Berkat Usaha Anak Sejahtera. The object of this research is PT Berkat Usaha Anak Sejahtera. This research method uses a qualitative descriptive method by conducting direct interviews with the director, secretary, and field supervisor of PT Berkat Usaha Anak Sejahtera. The data sources of this research are primary data obtained from interviews, observations, and field research. From the results of the research that has been done, it can be concluded that there is a weakness in the payroll accounting information system for outsourcing employees, namely the company does not make or set a payroll SOP (Standard Operating Procedure). There are also weaknesses in the implementation of internal control of the payroll accounting information system where the company does not update the organizational structure, moreover there are dual responsibilities and functions carried out by the director. 
Pengaruh sosialisasi pajak dan layanan Instansi terhadap kepatuhan wajib pajak Pajak Bumi dan Bangunan perkotaan dan pedesaan Reaksi Zagoto; Erasma Fitilai Zalogo
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i1.9527

Abstract

This research was conducted to determine the effect of tax socialization and service quality on the compliance of land and building tax-P2 taxpayers in the village of Sisarahili Oyo, Onohazumba District. The population in this study were all village communities totaling 780 people. The sample was determined as many as 101 people using quota sampling. The data analysis method used is multiple linear regression. Hypothesis testing is carried out partially by using the t test and simultaneous or simultaneous tests using the F test. all data analysis processes use the SPSS 22 application. Based on the results of the study, the authors conclude that partially there is no effect of Tax Socialization on Tax Compliance, and partially Agency Services have a positive influence on Tax Compliance. The results of the simultaneous test of socialization and agency services variables have a positive influence on tax compliance. To increase Compliance of Urban and Rural Land and Building Taxpayers, related agencies need to provide Agency Services with due regard to physical evidence (tangibles), Reliability. and Empathy.
Pengaruh profitabilitas, leverage, likuiditas terhadap nilai perusahaan (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019 – 2022) Siska Yulia Weny
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i1.9520

Abstract

Indonesia is currently experiencing rapid progress in the economic field, where many companies compete to dominate the market. Financial statements can consist of profit and loss reports, reports on changes in capital, and statements of financial position. Then using data from financial reports will be analyzed using profitability ratios, liquidity ratios, solvency ratios, activity ratios, and investment ratios. The purpose of this study is to determine the effect of profitability, leverage and liquidity on firm value, to analyze the effect of profitability, leverage and liquidity on firm value. The research method used is quantitative. The results of this study are liquidity, leverage, profitability have an effect on firm value
Strategi rantai nilai untuk keberlangsungan usaha industri rumah cokelat di Kota Palu Gusman Sunding; Chalarce Totanan; Mustamin Aras; Rahayu Indriasari; Muhammad Ansar; Jurana Jurana
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i1.9393

Abstract

The purpose of this study was to determine the strategic value chain for the sustainability of the Chocolate House Industry business in the city of Palu, which is located on Jalan Setia Budi, East Palu, Central Sulawesi. The number of respondents was 4 people consisting of 1 leader, 1 head of production and 2 employees. Data analysis technique uses descriptive qualitative.The value chain strategy at Rumah Coklat can be seen from the supporting (secondary) activities which include Infrastructure, HR Management, Technology Development and Procurement activities. Primary (primary) involvement includes raw material handling, production process, service and marketing. The Value Chain Strategy activities as a whole support each other to create chocolate products. The results of the assessment of the value chain strategy in the continuity of the Chocolate House Industry business are 3, namely: (1) Competitive advantage, namely by utilizing the original taste of the original cocoa beans, Utilizing the original cocoa butter as a raw material for making chocolate to give a distinctive taste from chocolate so that it is preferred the community, continue to maintain and improve product quality so that it becomes a superior product for the Palu city government. (2) Differentiation Strategy, namely by paying attention to the quality of the ingredients used and always maintaining the taste produced, (3) Cost advantage strategy, namely producing authentic chocolate from Central Sulawesi which is processed into chocolate with levels of 56 percent, 80 percent and 90 percent. Thus producing premium chocolate, not compound chocolate. The value chaos strategy all synergizes to shape, support and support the chocolate manufacturing process in order to gain margins/profits. Optimal margin provides the sustainability of the chocolate house industry in maintaining existence and maintaining business (Going Concern).
Pengaruh corporate governance terhadap penghindaran pajak Emanuel Claritus; Norman Duma Sitinjak; Harmono Harmono
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i1.9488

Abstract

This study aims to examine the effect of corporate governance on tax avoidance in property and real estate companies listed on the Indonesian stock exchange by comparing tax avoidance that occurred before the pandemic (2018-2019) and during the pandemic (2020-2021). The data used in this research is secondary data. Sampling used Purpose sampling and obtained a sample of 14 companies with an observation period of 4 years. Data were processed using SPSS with multiple linear regression. From the results of the research analysis, it shows that institutional ownership and the board of commissioners before the pandemic and during the pandemic had no effect on tax evasion, managerial ownership before the pandemic had no effect on tax evasion while during the pandemic managerial ownership had a negative effect on tax evasion, and the audit committee before the pandemic had an effect positive on tax evasion while during the pandemic the audit committee had no effect on tax evasion.

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