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Fitriana Santi
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jurnal.bijak@unmer.ac.id
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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 87 Documents
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Penelitian penyusunan database tunggakan piutang pajak hotel di Kota Malang Cindy Getah June
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 4, No 1 (2022): February 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v4i1.7631

Abstract

Tax arrears are the amount of tax payable that has not been paid by the Taxpayer. This tax arrears is caused by 2 (two) things, namely: due to the examination conducted by the tax collector. This inspection includes: Tax Assessment Letter (SKP). This Tax Assessment Letter (SKP) is issued limited to certain Taxpayers caused by incorrect filling in the Tax Return (SPT) or due to the discovery of physical data that is not reported by the Taxpayer.Tax Collection Letter (SPT) is a letter to collect taxes and or administrative sanctions in the form of interest and or fines for Taxpayers. If the billing field finds arrears due to the above, an active collection action will be taken as a means to collect taxes from the taxpayer. The total hotel tax arrears in Malang City are 103 taxpayers who have not paid and will be submitted for tax write-off.
ANALISIS KELAYAKAN E-AUDIT UNTUK PEMERIKSAAN KEUANGAN PADA KANTOR BPK PERWAKILAN PROVINSI NTT Leopoldus Soka Riwu; Dwi Prilaswanti
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 1, No 1 (2019): February 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v1i1.2777

Abstract

This study focuses on the feasibility analysis of the e-audit system usedby the BPK RI inspectors to conduct state financial audits. Feasibility analysis is needed so that the Republic of Indonesia BPK can utilize technology that can add value from the results of the inspection and be able to use technology appropriately in accordance with the process of examining the State's finances. This research is descriptive qualitative research. The main data is obtained from in-depth interviews with BPK examiners and e-audit system development teams. The results of the study show that the e-audit system is feasible to be used in the examination of state finances. However, the researcher suggested that the BPK be more active in capturing the needs of the end user, namely the examiner, so that it can be ascertained by the user needs and schedule of system development in the future and so that the system development is in accordance with what the user needs. In addition, the BPK must also consider starting the selection of Information Technology professional services to assist in the development of eaudit systems because of the high likelihood of the many needs of end users in the future
Pentingnya pengelolaan Dana Sumbangan Pendidikan (DSP) di PAUD Plus Darussalam Bojonegoro Rachma Nur Afida; Ary Yunita Anggraeni
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 2, No 2 (2020): July 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v2i2.5733

Abstract

This study aims to determine the input and payment system for the Education Contribution Fund (DSP) at PAUD Plus Darussalam. So far, payment management is still done manually, thus slowing down the financial administration process. The system designed makes financial management run effectively and efficiently. This system is designed using Microsoft Excel Macro. The stages of developing this system are expected to facilitate data retrieval, provide complete, fast, accurate information and facilitate access to financial data and information. Keywords: Data, Management, DSP Payment
Rasio keuangan yang mengindikasikan perusahaan mengalami financial distress pada perusahaan manufaktur BEI 2015-2018 Risal Susanto
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 2, No 1 (2020): February 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v2i1.4305

Abstract

Financial distress is an initial situation in which a company experiences financial difficulties, especially in financing the company's operations, most people only know that the company loses if it has been declared failed by the court and declared bankrupt, actually before that phase there is an indication of bankruptcy known as financial distress. This study aims to obtain empirical evidence about the effect of financial ratios namely profitability ratios, leverage, liquidity, and activities on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX), research conducted during the period 2015-2018 with a total sample of 68 Data retrieval is done by the method of selecting purposive sampling data. The data analysis technique used in this study is multiple regression analysis. By using the SPSS application version 20. The results of this study indicate that profitability ratios, leverage ratios, and activity ratios affect financial distress, whereas liquidity ratios have no effect on financial distress. Keyword: CR, DER, financial distress, ROA, TATO
Analisis efektifitas penerapan perencanaan pajak untuk meminimalkan beban pajak perusahaan (Studi pada PT Andalan Bisturi Pratama) Maula Rofita; Saman Saman
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 3, No 1 (2021): February 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v3i1.7767

Abstract

This study aims to evaluate whether the application of taxation has been implemented effectively and can minimize the tax burden. Data collection techniques were carried out by means of interviews and documentation. The analysis used is quantitative. From the results of the study, it was found that the application of tax planning carried out by the company was not effective because in the recognition of costs it was still using the accounting basis and not in accordance with the tax law. 
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.

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