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All Journal JPM (Jurnal Pemberdayaan Masyarakat) KACANEGARA Jurnal Pengabdian pada Masyarakat GEMA EKONOMI International Journal of Business, Law, and Education Jurnal Akuntansi dan Keuangan (JAK) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Kewirausahaan Kreatif Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Ekonomi, Manajemen, Akuntansi Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Neraca
Pramitasari S.Ant S.Ak M.Ak, Dini Ayu
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Gresik, Indonesia
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Journal : GEMA EKONOMI

 1 
PENINGKATAN KEPATUHAN PELAPORAN WAJIB PAJAK DENGAN MEDIA E-SPT Pramitasari S.Ant S.Ak M.Ak, Dini Ayu
GEMA EKONOMI Vol 9 No 1 (2020): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/.v9i1.1076

Abstract

 This research reviewed effort to increase tax payer reporting obedience through e-spt medium performed by socialization, monitoring and evaluation programs to embody tax payer reporting obedience and the e-spt implementation is matched with purpose of taxation administration reform that is effort to realize increasing tax payer reporting obedience and confidence on high tax administration. While from application side, e-spt implementation ruled about e-spt implementation. This study used interpretive qualitative method. Data used were derived from primary data through interview with fiscus and tax payer. The data were completed with related documents. Data analysis method was interpretive analysis according to Miles and Huberman: data collection, data reduction, data serving, and conclusion drawing. Result showed that effort on increasing tax payer reporting obedience with e-spt media as it s program of modernization in taxation administration. Of the research it is suggested to always use information technology in taxation activity in order to increase revenue from tax. 
PENERAPAN TIME DRIVEN ACTIVITY BASED COSTING PADA BIAYA RAWAT INAP DI RS DARUS SYIFA SURABAYA: Cost of Hospitalization, Inpatient, Installation Time Driven Activity Based Costing (TDABC) Pramitasari, Dini Ayu
GEMA EKONOMI Vol 10 No 1 (2021): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/.v10i1.1379

Abstract

The hospital was established with the aim of providing the best health services for patients so that the management needs to provide good services in accordance with the rates charged to patients. Accurate cost calculation is very important done by the hospital management in the determination of the rates that hospitals do not too high which will overload the patient and not too low that will affect the profitability of home sick. An accurate determination of the tariffs would also be useful to cover all operating costs that have been incurred by the hospital. This research was conducted with the aim of studying the process of developing a method of Time-Driven Activity Based Costing (TDABC) in calculating the cost of inpatient care in Inpatient RS Darus Syifa Surabaya Installation. Research done by qualitative approaches with the methodology of the case study that is eksploratoris. Data collection is carried out by means of interviews, observations and documentation directly. Calculation of rates of hospitalization for each type of room according to the calculation method with TDABC higher if compared with the calculation done by the hospital management. Whereas the calculation of the Cost of Performing TDABC Activities can note that inpatient services only absorb about 3%-6% of the total capacity.
Co-Authors Adiba Fuad Syamlan Anisaul Hasanah Anisaul Hasanah ANISAUL HASANAH Bustanul Ulum Bustanul Ulum Hasti Suprihatin Ilham, Rachmad Imtiyaz Farras Mufidah Iswahyudi, Yulianto Mufidah, Imtiyaz Farras Muhammad Halifatur Rahman Rusdiyanto Rusdiyanto Rusdiyanto Rusdiyanto, Rusdiyanto Setyorini, Haryati Sri Sundari Suharto Suharto syafii, mochamad - tuharea, firdaus indrajaya Ulum, M Bustanul Umar Burhan, Umar