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All Journal Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Ilmiah Raflesia Akuntansi GREENOMIKA
Yuni Purnama Sari
Universitas Nahdlatul Ulama Sidoarjo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengenalan Pajak Sejak Dini Pada Siswa Smp Melalui Media Interaktif Berbasis Macromedia Flash Di Kabupaten Sidoarjo Yuni Purnama Sari; Muhafidhah Novie
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol 3, No 2 (2018): September 2018
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (791.856 KB) | DOI: 10.30737/ekonika.v3i2.188

Abstract

This research is aimed to provide a knowledge of taxes from an early age to junior high school students. Sampel of this research is consists of three schools, namely: (1) SMP N 1 Sidoarjo, (2) SMP N 2 Sidaorjo, and (3) SMP Islam Sidoarjo. The total of sampel this research was 89 students. The study was carried out by providing training to participants using interactive’s media based macromedia flash. Tax interactive media about: tax and simulations of calculation tax. The research method consists of: (1) media design, (2) field survey, (3) coordination to school, (4) socialization, (5) training provision, and (6) student response questionnaire. Data collection tools consist of students questionnaire sheets. The result of the research shows that there was an increase in students' knowledge about taxes before and after being given training. Students of SMP N 1 sidoarjo there was an increase from 40.5 to 78 after being given training. In SMPN 2 Sidoarjo there was also an increase from 38.62 to 71.03 while in SMP Islam Sidoarjo students increased their understanding from 38.45 to 62. In addition, the results of student questionnaire data for each school with high and very high average categories. Through this activity students from an early age understand about tax so that they will become taxpayers who obey the law.Penelitian dilaksanakan dengan tujuan untuk memberikan wawasan secara langsung sejak dini kepada siswa SMP terkait pajak. Sampel penelitian yang telah dilaksanakan terdiri dari tiga sekolah, yaitu SMPN 1 Sidoarjo, SMPN 2 Sidoarjo, dan SMP Islam Sidoarjo. Siswa yang menjadi sasaran penelitian adalah siswa kelas VII dengan jumlah masing-masing siswa SMPN 1 sebanyak 40 orang, SMP N 2 sebanyak 29 orang dan SMP Islam Sidoarjo sebanyak 20 orang. Penelitian dilaksanakan dengan memberikan pelatihan kepada peserta dengan menggunakan  media interaktif berbasis macromedia flash. Media interaktif berisi tentang pajak dan simulasi perhitungan pajak dan siswa dapat mensimulasi secara langsung. Metode pelaksanaan penelitian terdiri dari: (1) pendesainan media, (2) survei lapangan, (3) koordinasi ke sekolah, (4) sosialisasi, (5) pemberian pelatihan, dan (6) penyebaran angket respon siswa. Alat pengumpulan data terdiri lembar angket siswa. Hasil penelitian menunjukkan bahwa adanya peningkatan pengetahuan siswa tentang pajak sebelum dan sesudah diberikan pelatihan. Pada siswa SMPN 1 Sidoarjo terjadi peningkat dari 40,5 menjadi 78 setelah diberikan pelatihan. Pada SMPN 2 juga terjadi peningkatan dari 38,62 meingkat menjadi 71,03 sedangkan pada SMP Islam Sidoarjo peningkatan pemahaman siswa dari 38,45 menjadi 62. Selain itu, data hasil angket respon siswa setiap sekolah dengan kategori rata-rata tinggi dan sangat tinggi. Melalui kegiatan ini siswa sejak dini telah memahami tentang pajak sehingga akan menjadi wajib pajak yang mematuhi hukum.Kata kunci: Media interaktif, pajak, Pemahaman Siswa
PENGARUH KOMPONEN STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR DI INDONESIA) Yuni Purnama Sari; Muhafidhah Novie
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol 2, No 2 (2017): September 2017
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.431 KB) | DOI: 10.30737/ekonika.v2i2.41

Abstract

AbstractThe relation between capital structure and profitability are important to investigate because the improvement of profitability is necessary to predict the long-term survivability of firm. This paper also extend Abor’ s findings (2005) regarding the effect of capital structure on profitability by examining on Indonesian manufacturing firm that listing on Indonesian Stock Exchange. This research use regression analysis to estimate the relation between EBIT and capital structures. Empirical results show that long debt to total capital and size has significantly relationship with profitability. Otherwise, short debt to total capital has no significant effect on profitability.Keywords: Capital structure, profitability, Firm Size AbstrakHubungan antara struktur modal dan profitabilitas maih menarik untuk diteliti karena peningkatan profitabilitas diperlukan untuk memprediksi kelangsungan hidup jangka panjang perusahaan. Penelitian ini dilakukan dalam rangka memperluas temuan Abor (2005) mengenai pengaruh struktur permodalan terhadap profitabilitas dengan memeriksa perusahaan manufaktur Indonesia yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan analisis regresi untuk memperkirakan hubungan antara profitabilitas yang diturunkan dari nilai EBIT dan struktur permodalan. Hasil empiris menunjukkan bahwa hutang jangka panjang dan ukuran memiliki hubungan yang signifikan dengan profitabilitas. Sementara, hutang jangka pendek tidak berpengaruh secara signifikan terhadap profitabilitas perusahaan.Kata kunci: struktur modal, profitabilitas, ukuran perusahaan.
Yuni Purnama Sari DAMPAK LINGKUNGAN KERJA, LOCUS OF CONTROL DAN STRES KERJA TERHADAP KINERJA KEUANGAN KARYAWAN PT. CMS BENGKULU : Program Studi Akuntansi, Universitas Nahdlatul Ulama Sidoarjo *e-mail: yunipurnamasari677@gmail.com Yuni Purnama Sari
GREENOMIKA Vol. 1 No. 2 (2019): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.179 KB)

Abstract

The research conducted aims to analyze the influence of the work environment, locus of control and work stress on employee performance. The study was conducted on PT. CMS totaling 26 people. This type of research is a causal study with a quantitative approach with data collection instruments in the form of questionnaires. Data were analyzed using statistical regression tests with the help of SPSS software. The findings of the study, namely: (1) there is a positive influence of the work environment on employee’s financial performance with a significance of 0,000, (2) there is a positive effect of locus of control on employee’s financial performance with a significance of 0.003, (3) there is a negative influence of work stress on performance employees with a significance of 0,000.
THE INFLUENCE MEDIA OF LEARNING BASED MACROMEDIA FLASH TO KNOWLEDGE ABOUT TAX ON STUDENT SMA SIDOARJO Yuni Purnama Sari
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 2 (2019): Accruals Edisi September 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (725.488 KB) | DOI: 10.35310/accruals.v3i2.83

Abstract

The purpose of this study was to determine the effect of learning media based of macromedia flash on the knowledge of students high school in Sidoarjo Regency. The type of research carried out was quasi-experimental. The study was designed with two treatment classes, namely the experimental class and the control class. The sample used as subjects in this study were two high schools in Sidoarjo Regency, East Java. The research subjects are class XI PGRI High School and Sidoarjo High School. Each school was chosen by two classes which were used as the experimental class and the control class. The research instrument used was a test instrument about tax material. The research data were analyzed using the parametric statistical test with a t-test that aims to determine the average difference of each class of research. The results showed that: there was a significant difference between the knowledge of students who were given learning assisted by interactive media based on macromedia flash tax and conventional learning. Results of t-test analysis show that the significance value is less than alpha 0.05.
Analisis Implementasi Akuntansi Perpajakan Pada Kantor Pemasaran Jasa Raharja Putera Sidoarjo Yuni Purnama Sari
Jurnal Ilmiah Raflesia Akuntansi Vol 4 No 2 (2018): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Source of state expenditure budget one of them is tax revenue. Tax revenue consists of domestic tax and international trade tax. One of the domestic taxes is the insurance industry tax. In its implementation required the management of income sources including taxation accounting. This study aims to describe the implementation of taxation accounting in the office of Pemasaran Jasa Raharja Putera Sidoarjo. This research is a descriptive research with data collection through document analysis, observation and interview. The results showed that the implementation of taxation accounting at the office of Pemasaran PT Jasa Raharja Putera Sidoarjo has been done dnegan do reporting through the Branch Office PT Jasa Raharja Putera Surabaya. This is indicated by the reporting of Article 21 PPH reported with null information. Based on document analysis data, the completeness of tax reporting reporting has not been maximal so that still needed coaching related to the application of taxation accounting. Sumber Anggaran Pendapatan Belanja Negara (APBN) salah satunya adalah penerimaan perpajakan. Pendapatan pajak terdiri dari pajak dalam negeri dan pajak perdagangan internasional. Salah satu pajak dalam negeri adalah pajak industri asuransi. Dalam implementasinya diperlukan pengelolaan sumber penghasilan termasuk akuntansi perpajakan. Penelitian ini bertujuan untuk mendeskripsikan implementasi akuntansi perpajakan di kantor Pemasaran Jasa Raharja Putera Sidoarjo. Penelitian ini merupakan penelitian deskriptif dengan pengumpulan data melalui analisis dokumen, observasi dan wawancara. Hasil penelitian menunjukkan bahwa implementasi akuntansi perpajakan pada kantor Pemasaran Asuransi PT Jasa Raharja Putera Sidoarjo telah dilaksanakan dnegan melakukan pelaporan melalui Kantor Cabang PT Jasa Raharja Putera Surabaya. Hal ini ditunjukkan dengan adanya pelaporan PPH Pasal 21 yang dilaporkan dengan keterangan nihil. Berdasarkan data analisis dokumen, kelengkapan pelaporan akuntansi perpajakkan belum maksimal sehingga masih diperlukan pembinaan terkait penerapan akuntansi perpajakan.
PENGARUH KOMPONEN STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR DI INDONESIA) Yuni Purnama Sari; Muhafidhah Novie
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 2 No. 2 (2017): September 2017
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v2i2.41

Abstract

AbstractThe relation between capital structure and profitability are important to investigate because the improvement of profitability is necessary to predict the long-term survivability of firm. This paper also extend Abor’ s findings (2005) regarding the effect of capital structure on profitability by examining on Indonesian manufacturing firm that listing on Indonesian Stock Exchange. This research use regression analysis to estimate the relation between EBIT and capital structures. Empirical results show that long debt to total capital and size has significantly relationship with profitability. Otherwise, short debt to total capital has no significant effect on profitability.Keywords: Capital structure, profitability, Firm Size AbstrakHubungan antara struktur modal dan profitabilitas maih menarik untuk diteliti karena peningkatan profitabilitas diperlukan untuk memprediksi kelangsungan hidup jangka panjang perusahaan. Penelitian ini dilakukan dalam rangka memperluas temuan Abor (2005) mengenai pengaruh struktur permodalan terhadap profitabilitas dengan memeriksa perusahaan manufaktur Indonesia yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan analisis regresi untuk memperkirakan hubungan antara profitabilitas yang diturunkan dari nilai EBIT dan struktur permodalan. Hasil empiris menunjukkan bahwa hutang jangka panjang dan ukuran memiliki hubungan yang signifikan dengan profitabilitas. Sementara, hutang jangka pendek tidak berpengaruh secara signifikan terhadap profitabilitas perusahaan.Kata kunci: struktur modal, profitabilitas, ukuran perusahaan.
Pengenalan Pajak Sejak Dini Pada Siswa Smp Melalui Media Interaktif Berbasis Macromedia Flash Di Kabupaten Sidoarjo Yuni Purnama Sari; Muhafidhah Novie
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 3 No. 2 (2018): September 2018
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v3i2.188

Abstract

This research is aimed to provide a knowledge of taxes from an early age to junior high school students. Sampel of this research is consists of three schools, namely: (1) SMP N 1 Sidoarjo, (2) SMP N 2 Sidaorjo, and (3) SMP Islam Sidoarjo. The total of sampel this research was 89 students. The study was carried out by providing training to participants using interactive’s media based macromedia flash. Tax interactive media about: tax and simulations of calculation tax. The research method consists of: (1) media design, (2) field survey, (3) coordination to school, (4) socialization, (5) training provision, and (6) student response questionnaire. Data collection tools consist of students questionnaire sheets. The result of the research shows that there was an increase in students' knowledge about taxes before and after being given training. Students of SMP N 1 sidoarjo there was an increase from 40.5 to 78 after being given training. In SMPN 2 Sidoarjo there was also an increase from 38.62 to 71.03 while in SMP Islam Sidoarjo students increased their understanding from 38.45 to 62. In addition, the results of student questionnaire data for each school with high and very high average categories. Through this activity students from an early age understand about tax so that they will become taxpayers who obey the law.Penelitian dilaksanakan dengan tujuan untuk memberikan wawasan secara langsung sejak dini kepada siswa SMP terkait pajak. Sampel penelitian yang telah dilaksanakan terdiri dari tiga sekolah, yaitu SMPN 1 Sidoarjo, SMPN 2 Sidoarjo, dan SMP Islam Sidoarjo. Siswa yang menjadi sasaran penelitian adalah siswa kelas VII dengan jumlah masing-masing siswa SMPN 1 sebanyak 40 orang, SMP N 2 sebanyak 29 orang dan SMP Islam Sidoarjo sebanyak 20 orang. Penelitian dilaksanakan dengan memberikan pelatihan kepada peserta dengan menggunakan  media interaktif berbasis macromedia flash. Media interaktif berisi tentang pajak dan simulasi perhitungan pajak dan siswa dapat mensimulasi secara langsung. Metode pelaksanaan penelitian terdiri dari: (1) pendesainan media, (2) survei lapangan, (3) koordinasi ke sekolah, (4) sosialisasi, (5) pemberian pelatihan, dan (6) penyebaran angket respon siswa. Alat pengumpulan data terdiri lembar angket siswa. Hasil penelitian menunjukkan bahwa adanya peningkatan pengetahuan siswa tentang pajak sebelum dan sesudah diberikan pelatihan. Pada siswa SMPN 1 Sidoarjo terjadi peningkat dari 40,5 menjadi 78 setelah diberikan pelatihan. Pada SMPN 2 juga terjadi peningkatan dari 38,62 meingkat menjadi 71,03 sedangkan pada SMP Islam Sidoarjo peningkatan pemahaman siswa dari 38,45 menjadi 62. Selain itu, data hasil angket respon siswa setiap sekolah dengan kategori rata-rata tinggi dan sangat tinggi. Melalui kegiatan ini siswa sejak dini telah memahami tentang pajak sehingga akan menjadi wajib pajak yang mematuhi hukum.Kata kunci: Media interaktif, pajak, Pemahaman Siswa
Co-Authors Muhafidhah Novie