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All Journal Journal of Auditing, Finance, and Forensic Accounting SENTIA 2016 International Journal of Supply Chain Management IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Pengabdian Polinema Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Jurnal Akuntansi Bisnis dan Humaniora
Widi Dwi Ernawati
Politeknik Negeri Malang
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation

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APAKAH PROFITABILITAS DAN UKURAN PERUSAHAAN BERPERAN MENENTUKAN KEPUTUSAN PEMBAYARAN ZAKAT? Septiana Kartika Rachmawati; Novrida Qudsi Lutfillah; Widi Dwi Ernawati
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 7 No 1 (2022): IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.7.1.2022.23-32

Abstract

This study seeks to examine how profitability and company size play a role in determining zakat payment decisions for Islamic Commercial Banks. Multiple linear regression is used as a method for Islamic commercial banks registered with the Financial Services Authority (OJK) in 2012-2020. The results of the study prove that profitability as measured by ROE and company size has an effect on zakat payments for Islamic Commercial Banks, while profitability as measured by ROA and BOPO has no effect on Islamic Commercial Banks paying zakat. In fact, paying zakat is a form of awareness among Muslims as a form of piety to Allah SWT, cleansing themselves and creating a spirit of love and unity among mankind. Abstrak Penelitian ini berupaya mengkaji bagaimana profitabiltas dan ukuran perusahaan berperan dalam menentukan keputusan pembayaran zakat Bank Umum Syariah. Regresi linier berganda dipergunakan sebagai metode pada Bank Umum syariah yang terdaftar pada Otoritas Jasa Keuangan (OJK) di Tahun 2012-2020. Hasil penelitian membuktikan profitabilitas yang diukur dengan ROE dan ukuran perusahaan berpengaruh terhadap pembayaran zakat Bank Umum Syariah, sedangkan profitabilitas yang diukur dengan ROA dan BOPO tidak memiliki pengaruh bagi Bank Umum Syariah untuk membayar zakat. Sejatinya pembayaran zakat merupakan bentuk kesadaran umat muslim sebagai bentuk ketakwaan kepada Allalh SWT, membersihkan diri dan menciptakan semangat cinta dan persatuan diantara umat manusia.
FINANCIAL PERFORMANCE ASSESSMENT AND TAXPAYER COMPLIANCE TEST IN USING TOTAL BENCHMARKING AT PHARMACEUTICAL COMPANIES Widi Dwi Ernawati
JAFFA Vol 5, No 2 (2017): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v5i2.3766

Abstract

This study aims to:1) to determine whether there is a difference between the ratio of pharmaceutical companies from 2011-2015 with the total benchmarking ratio established by the Directorate General of Taxes; 2) to know the total use of benchmarking ratio in testing taxpayer compliance. The sample used is the annual report of 7 pharmaceutical companies listed in Indonesia Stock Exchange (BEI) for the period of 2011 - 2015. Data analysis in this study was conducted by: 1) Calculated the average of 12 ratios, i.e GPM, OPM, PPM, CCTOR, NPM, DPR, salary, lease, depreciation, other input ratios, non-operating income ratio, and off-business cost ratio; 2) Identified the difference of each ratio with benchmarking ratio by using Independent Test Sample T-test; 3) Analyzed the ratios below and above the total benchmarking ratio; 4) Used the Total Benchmarking Ratio to detect Tax Evasion. The results show the ratio of GPM, OPM, PPM, NPM, salary, rent, and other inputs, different not significant. While the ratio of CCTOR, DPR, depreciation, non-business income and non-business costs, is significantly different from the total benchmarking ratio. The use of benchmarking ratios to test taxpayer compliance resulted in recommendations to focus further analysis on accounts relating to material purchases and use, as well as non-business income and expenses.
PELATIHAN USAHA MINUMAN “KEKINIAN” UNTUK MENINGKATKAN JIWA KEWIRAUSAHAAN SANTRI PPSQ ASY-SYADZILI Fathimatus Zahro Fazda Oktavia; Widi Dwi Ernawati; Dyah Metha Nur Fitriasih; Rika Wijayanti; Rosy Aprieza Puspita Zandra
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 8 No 2 (2021): JURNAL PENGABDIAN KEPADA MASYARAKAT 2021
Publisher : Publisher UPT P2M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.465 KB) | DOI: 10.33795/jabdimas.v8i2.146

Abstract

PPSQ Asy-Syadzili as one of the big boarding schools with a total of more than 1,000 students has extraordinary resources if used properly. So far, many resources have not been utilized optimally or are still managed by outsiders. Therefore, this service activity aims to help students take advantage of the internal and external resources and market share of the cottage and make it a place for direct learning how to be a polite and successful entrepreneurship. The concrete steps to be taken are to encourage students to have an entrepreneurial spirit. The business idea taken is a food and beverage business which is the basic needs of the students themselves. Because the activity was carried out during the pandemic, the training was carried out online by uploading tutorial videos on YouTube. The evaluation results after the training showed that participants had a high level of satisfaction, great benefits and the ability of participants to continue the results of the training in starting a business and teaching these skills to other residents. Participants give suggestions so that they can get other training in the future.
PREFERENSI PENGUNGKAPAN CSR SEBAGAI DEDUCTIBLE EXPENSEPADA PERUSAHAAN PERBANKAN WIDI DWI ERNAWATI
SENTIA 2016 Vol 8, No 2 (2016)
Publisher : SENTIA 2016

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500.794 KB)

Abstract

Tujuan penelitian ini adalah untuk mengetahui preferensi pengungkapan CSR sebagai deductible expense pada perusahaan perbankan di Indonesia. UU No.36 Tahun 2008 tentang Pajak Penghasilan memberikan skema insentif untuk program-program CSR. Kebijakan ini diatur dalam Pasal 6 ayat (1), berupa tax deduction. Terdapat sejumlah biaya terkait dengan aktivitas CSR yang diperkenakan sebagai deductible expense dalam menghitung Penghasilan Kena Pajak. Sampel dalam penelitian ini adalah 25 perusahaan perbankan yang tercatat di BEI pada tahun 2011, 2012, dan tahun 2013. Penelitian ini menggunakan analisis diskriptif. Hasil penelitian menunjukkan bahwa dengan adanya biaya CSR sebagai deductible expense, jenis CSR pada perusahaan perbankan mengacu pada jenis-jenis CSR yang diperkenankan sebagai deductible expense dengan preferensi berturut-turut yaitu: 1)Biaya Pembangunan Infrastruktur Sosial,; 2)Biaya Beasiswa, Magang, dan Pelatihan; 3)Biaya Sumbangan Fasilitas Pendidikan; 4)Biaya Sumbangan dalam rangka penganggulangan Bencana Nasional; 5)Sumbangan dalam rangka pembinaan Olahraga; 6)Sumbangan dalam rangka Penelitian dan Pengembangan; 7)Biaya Sumbangan dalam rangka Penelitian dan Pengembangan.
Influence of Website Characteristics to Customer Satisfaction on Online Stores Triesti Candrawati; Retno Widiastuti; Widi Dwi Ernawati
International Journal of Supply Chain Management Vol 8, No 1 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (757.639 KB)

Abstract

The development of online business is very rapidly in now days.Therefore, the online business requires a lot of effort compete with similiar business.To be surviving inthe online business can be done by providing maximum satisfaction to consumers and maintaining belief in the products offered both in terms of price and quality of goods by using a good website.The characteristics of the website will be a major concern fot the consumers when they are shopping online, the characteristics website consist of : the convenience of shopping, the site design, informative information, security and communication.The purpose of this study is to determine the effect of Website Characteristicsto Consumers Satisfaction.The research methode in case study at Accounting Management Study Program at Polytechnic State of Malang.The data collected using purposive sampling and Slovin formula.The hypothesis of this research is tested by multiple linier regression.The research results showed that the variable site design, informative, security and communication have a partialy significant effect to the online shopping customer satisfaction, while the convenience of shopping variable is not significant.This understandable because each online store has different system and procedure that incovenience for consumers.
Pengembangan SDM Santri Yayasan Al Husna dalam Menghadapi Rekruitmen Kerja Widi Dwi Ernawati; Dyah Metha Nur Fitriasih; Rika Wijayanti; Rosy Aprieza Puspita Zandra; Fathimatus Zahro Fazda Oktavia
Jurnal Pengabdian Polinema Kepada Masyarakat Vol. 9 No. 1 (2022): Jurnal Pengabdian Polinema Kepada Masyarakat
Publisher : UPT Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jppkm.v9i1.130

Abstract

Yayasan Al Husna merupakan salah satu lembaga atau organisasi sosial dan keagamaan di Kota Malang yang mengayomi anak-anak yatim piatu dan anak-anak yang memiliki kesulitan ekonomi dari berbagai jenjang usia. Para anak asuh yang berada di jenjang Sekolah Menengah Atas (SMA) dituntut untuk dapat mandiri setelah lulus sekolah. Beberapa pendekatan telah dilakukan terhadap mereka, di antaranya adalah memberikan pelatihan tentang pencarian beasiswa bagi mereka yang hendak melanjutkan pendidikan ke perguruan tinggi dan pelatihan kewirausahaan untuk dapat meningkatkan keterampilan dan pengembangan ide dalam membangun usaha. Tim pelaksana PPM melihat bahwa masih ada satu pilihan yang dapat dilakukan oleh para anak asuh ini selepas lulus sekolah, yaitu mencari pekerjaan. Walaupun pilihan ini mungkin akan menjadi pilihan terakhir yang diambil oleh mereka, namun proses untuk mendapatkan pekerjaan pertama bukanlah hal yang mudah. Oleh sebab itu, tim pelaksana PPM memiliki tujuan untuk membantu para anak asuh ini mempersiapkan diri dalam memperoleh pekerjaan mereka. Tim pelaksana PPM berbagi segala informasi mengenai dunia kerja saat ini, menjelaskan bagaimana caranya mendapatkan informasi lowongan pekerjaan melalui website, dan melakukan simulasi wawancara kerja dengan peserta pelatihan. Hasil dari pelaksanaan PPM ini adalah para peserta pelatihan merasa puas dan mengaku bahwa pengetahuan mereka tentang dunia kerja menjadi bertambah.
PELATIHAN KEWIRAUSAHAAN PRODUKSI KERAJINAN TANGAN HOME DÉCOR SERTA OPTIMALISASI PEMASARAN PRODUK MELALUI SOSIAL MEDIA DAN MARKET PLACE PADA IBU-IBU PKK KEC. AMPELGADING KAB. MALANG Widi Dwi Ernawati; Fathimatus Zahro Fazda Oktavia; Dharmawan Iqbal Akbar; Farisa Nur Maula; Vuvut Selviana
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 9 No 2 (2022): JURNAL PENGABDIAN KEPADA MASYARAKAT 2022
Publisher : Publisher UPT P2M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v9i2.208

Abstract

Kaum perempuan dalam masyarakat bisa menjadi satu indikator untuk meningkatkan kesejahteraan dan PKK adalah suatu wadah organisasi perempuan. Ibu-ibu PKK Kecamatan Ampelgading mempunyai latar belakang pendidikan yang sangat bervariasi dengan perekonomian keluarga menengah ke bawah. Dewasa ini, perkembangan teknologi menjadi tantangan tersendiri bagi ibu-ibu. Jika ibu-ibu mampu mengoptimalkan perkembangan teknologi yang dimiliki maka bisa meningkatkan kesejahteraan keluarga mereka. Keterampilan yang dimiliki bisa dikolaborasikan dengan kemandirian mereka untuk dapat mengembangkan berbagai macam peluang usaha. Oleh karena itu, dengan masalah dan potensi yang dimiliki oleh ibu-ibu PKK Ampelgading, pelatihan kewirausahaan produksi kerajinan tangan home décor serta optimalisasi pemasaran produk melalui sosial media dan market place pada ibu-ibu PKK Kecamatan Ampelgading, Kabupaten Malang diharapkan bisa menjadi solusi sehingga dapat meningkatkan taraf kesejahteraan ibu-ibu PKK tersebut.
Pengaruh Realisasi Hutang Pajak, Realiasi SKPKB, dan Jumlah Wajib Pajak Terhadap Penerimaan Pajak Penghasilan Aulia Azzahra; Widi Dwi Ernawati; Ludfi Djajanto
Jurnal Akuntansi Bisnis Dan Humaniora Vol 10 No 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Unit Pelaksana Teknis Penelitian dan Pengabdian kepada Masyarakat (UPT P2M) Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v8i1.21

Abstract

The aims of this study are to examine, both partially and simultaneously, the effects on realization of tax debt, realization of SKPKB, and the number of taxpayers on income tax revenues at the Pratama Tax Office in Southern Malang. This is a quantitative research with causal associative research. The instruments of the data collection are documention and interview. The data used in this research are monthly realization reports, which amount to 60 samples (starting from January 2016 to December 2020) of income tax revenue paragraph 25/29, tax debt settled, (SKPKB) Notice of Tax Underpayment Assessment, and the number of registered individual and corporate taxpayers. The data are analyzed with classic assumption, and Multiple Linier Regression analysis of SPSS version 25. The analysis shows realization of tax debt, realization of SKPKB, and the number of taxpayers have a significant value of 0.013. It means that there is a simultaneous effect on income tax revenues. This research also found that realization of tax debt has a significant value of 0.045 and the number of taxpayers has a significant value of 0.012. It means that there is a partial effect on income tax revenues. However partially, realization of SKPKB does not have a significant effect on income tax revenues. This is evidenced by the significance value of t > α which is 0,117 > 0,05. Thus, when the realization of SKPKB is high or low, it will not have an effect on the income tax revenues.
Pengaruh Ukuran Perusahaan, Financial Distress, dan Leverage terhadap Agresivitas Pajak dengan Political Connection Sebagai Variabel Moderasi Vika Amelia; Widi Dwi Ernawati; Muhammad Arief Setiawan
Jurnal Akuntansi Bisnis Dan Humaniora Vol 10 No 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Unit Pelaksana Teknis Penelitian dan Pengabdian kepada Masyarakat (UPT P2M) Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v8i1.22

Abstract

This study aims to examine the effect of firm size, financial distress, and leverage on tax aggressiveness with political connection as a moderating variable. This research is quantitative associative. The population of this study are food and beverage companies listed on the Indonesia Stock Exchange from 2016 to 2020 with a total of 20 companies. The sampling used the purposive sampling method and obtained a sample of 13 companies. The data analysis technique used multiple linear regression and moderated regression analysis (MRA). The results of this study indicate that simultaneously and partially there is no effect between firm size, financial distress, and leverage on tax aggressiveness. A Political connection can moderate the effect of company size and financial distress on tax aggressiveness. The political connection however is not able to moderate the effect of leverage on tax aggressiveness.
Co-Authors Aulia Azzahra Dharmawan Iqbal Akbar Dyah Metha Nurfitriasih Farisa Nur Maula Fathimatus Zahro Fazda Oktavia Ludfi Djajanto Muhammad Arief Setiawan Novrida Qudsi Lutfillah Retno WIDIASTUTI Rika Wijayanti Rosy Aprieza Puspita Zandra Septiana Kartika Rachmawati Triesti Candrawati Vika Amelia Vuvut Selviana