Articles
<![CDATA[Pengaruh Penerapan Good Corporate Governance, Total Asset Turn Over dan Kepemilikan Institusional terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Dita Silfana Dewi]]>;
<![CDATA[Arik Susbiyani]]>;
<![CDATA[Achmad Syahfrudin]]>
<![CDATA[ International Journal of Social Science and Business Vol. 3 No. 4 (2019): November ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v3i4.21642
<![CDATA[Penelitian ini bertujuan untuk menganalisis Pengaruh Penerapan Good Corporate Governance, Total Asset Turn Over dan Kepemilikan Institusional Terhadap Kinerja Keuangan Perusahaan (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). Penelitian ini dilakukan dengan menggunakan metode purposive sampling. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang menjadi peserta dalam Corporate Governance Perception index (CGPI) periode 2015-2017 yang dilakukan oleh (The Indonesian Institute for Corporate Governance (IICG) berupa skor pemeringkatan Corporate Governance Perception Index (CGPI). Metode analisis data yang digunakan adalah metode analisis regresi linier berganda. Uji hipotesis yang digunakan adalah uji t, uji F dan koefisien determinasi. Hasil penelitian menunjukkan bahwa Good Corporate Governance dan Kepemilikan Institusional berpengaruh terhadap Kinerja Keuangan Perusahaan, sedangkan Total Asset Turn Over tidak berpengaruh terhadap Kinerja Keuangan Perusahaan.]]>
<![CDATA[Upaya Pelaporan Pajak menggunakan Model Perhitungan Final dan Pembukuan ]]>
<![CDATA[Anistiana Amaliyatus]]>;
<![CDATA[Dyah Probowulan]]>;
<![CDATA[Achmad Syahfrudin]]>;
<![CDATA[Dwi Cahyono]]>
<![CDATA[ BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): BUDGETING : Journal of Business, Management and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/budgeting.v3i2.2794
<![CDATA[This study aimed to make tax reporting easier for taxpayers and save taxes with alternative tax reporting models according to the rules in the SPT. This research method is descriptive qualitative. The data analysis method used is descriptive analysis method. The results showed that the benefits obtained by UD Sofyan Jaya when using the payment bookkeeping and tax reporting method were much smaller, so that they could save and increase profits. In conclusion, the bookkeeping method is much more profitable for UD Sofyan Jaya in paying and reporting taxes compared to the final calculation method. Keywords: Bookkeeping, Final Calculation, Tax Reporting]]>
<![CDATA[SOSIALISASI PERPAJAKAN SPT TAHUNAN 2021 WAJIB PAJAK PRIBADI UNTUK MENINGKATKAN KEPATUHAN TAAT PAJAK DI SMA MUHAMMADIYAH 3 JEMBER ]]>
<![CDATA[Achmad Syahfrudin Zulkarnnaeni]]>;
<![CDATA[Fitriana Putri]]>
<![CDATA[ JURNAL PENGABDIAN MANDIRI Vol. 1 No. 5: Mei 2022 ]]>
Publisher : <![CDATA[Bajang Institute ]]>
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<![CDATA[Manfaat pajak dapat dirasakan bagi masyarakat Indonesia dengan adanya pembangunan infrastruktur dalam setiap pembangunan yang dilakukan pemerintah untuk dapat meningkatkan kesejahteraan dan perekonomian di Indonesia juga untuk pembelanjaan bagi anggaran pemerintah lainnya. Akan tetapi hal ini akan lebih terwujud dengan adanya kepatuhan pelaporan pajak bagi setiap wajib pajak yang sudah terdaftar dalam Nomor Pokok Wajib Pajak (NPWP). Salah satu layanan online unggulan DJP adalah layanan pelaporan surat pemberitahuan (SPT) tahunan kendatipun masa secara daring. E-filing adalah layanan pelaporan pemberitahuan online dan tahunan (SPT). Kerjasama yang terjalin dengan pihak Direktorat Jenderal Pajak yang telah mengadakan kegiatan yang sangat bermanfaat bagi mahasiswa dalam membantu masyarakat melaporkan SPT Tahunannya. Kemudian kepada pihak Civitas Akademika Universitas Muhammadiyah Jember khususnya Tax Center yang membantu terselenggaranya kegiatan pengabdian masyarakat ini. Metode pengabdian masyarakat ini menggunakan ceramah offline, praktik dan diskusi melalui media online dengan aplikasi Zoom Meeting.]]>
<![CDATA[Analisis Pencatatan Persediaan Barang Dagang Metode FIFO Berdasarkan PSAK No.14 pada PT. Sentrum Bangkit Sentosa ]]>
<![CDATA[Ahmad Faizal]]>;
<![CDATA[Rendy Mirwan Aspirandi]]>;
<![CDATA[Achmad Syahfrudin Zulkarnnaeni]]>
<![CDATA[ Jurnal Manajemen Agribisnis dan Agroindustri Vol 2 No 2 (2022): December ]]>
Publisher : <![CDATA[Politeknik Negeri Jember ]]>
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DOI: 10.25047/jmaa.v2i2.65
<![CDATA[Persediaan adalah aset yang dimiliki oleh perusahaan yang tersedia untuk dijual atau barang yang akandigunakan dalam produksi produk perusahaan. Dengan persediaan, perusahaan dapat mempertahankan keberlanjutan. Perusahaan sering mengalami masalah dalam pencatatan dan penilaian persediaan diri. Tujuan dilakukannya observasi pada PT. SENTRUM BANGKIT SENTOSA untuk menganalisis apakah penilaian pencatatan metode sistem persediaan PT. SENTRUM BANGKIT SENTOSA sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 14 tentang persediaan. Jenis penelitian adalah riset deskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa catatan persediaan perusahaan menggunakan sistem penilaian dan pencatatan menggunakan metode FIFO (First-in first out). Berdasarkan hasil penelitian yang dilakukan, dapat disimpulkan bahwa pencatatan akuntansi persediaan barang dagangan telah sesuai dengan PSAK 14 tentang persediaan.]]>
<![CDATA[Pengaruh Persepsi Manfaat, Persepsi Kemudahan, dan Persepsi Keamanan terhadap Minat Menggunakan Financial Technology pada Aplikasi Dana ]]>
<![CDATA[Siti Umul Khoiriyah]]>;
<![CDATA[Achmad Syahfrudin Zulkarnnaeni]]>;
<![CDATA[Moh Halim]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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DOI: 10.38204/jrak.v9i1.950
<![CDATA[This study aims to determine the effect of perceived benefits, perceived convenience, and perceived security on interest in using financial technology through e-wallet with the DANA application in Ajung District. The population used in this study is online and physical stores that use e-wallet with the DANA application as many as 53 shops in Ajung District. The sample in this study was selected using a purposive sampling technique. Shops that were sampled were 48 online stores and physical stores. The number of questionnaires distributed in this study were 53 questionnaires with 48 questionnaire data that could be processed. The data analysis technique used multiple linear regression analysis. Based on the results of the analysis and discussion, it shows that perceived benefits, perceived convenience, and perceived security have a positive effect on interest in using e-wallet with the DANA application. In addition, the results of the study partially show that the perceived benefits, perceived convenience, and security perceptions have an effect on interest in using e-wallet with the DANA application.]]>
<![CDATA[Peran Relawan Pajak terhadap Tingkat Kepatuhan Wajib Pajak Pribadi (Pph Pasal 21) yang Terdaftar di KPP Pratama Jember ]]>
<![CDATA[Bagus Alif Nugieanto]]>;
<![CDATA[Diyah Probowolan]]>;
<![CDATA[Achmad Syahfrudin]]>
<![CDATA[ ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 4: Maret 2023 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/jim.v2i4.1460
<![CDATA[The role of tax volunteers on the compliance of private taxpayers registered at KPP Pratama Jember. This study aims to examine the effect of knowledge, skills, and responsibilities of tax volunteers on taxpayer compliance. This type of research is quantitative. The data used in this study are primary and secondary data. The sample used as the object of this research is 100 respondents who use the Non-Probability Sampling method. The research method used in this research consists of validity test, reliability test, multiple linear regression analysis, classical assumption test, hypothesis test, and coefficient of determination test. The results of the study state that knowledge has a significant effect on the level of taxpayer compliance. The results show that skills have a significant effect on the level taxpayer compliance. The results state that responsibility has a significant effect on the level taxpayer compliance.]]>
<![CDATA[Peran Relawan Pajak terhadap Tingkat Kepatuhan Wajib Pajak Pribadi (Pph Pasal 21) yang Terdaftar di KPP Pratama Jember ]]>
<![CDATA[Bagus Alif Nugieanto]]>;
<![CDATA[Diyah Probowolan]]>;
<![CDATA[Achmad Syahfrudin]]>
<![CDATA[ ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 4: Maret 2023 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/jim.v2i4.1460
<![CDATA[The role of tax volunteers on the compliance of private taxpayers registered at KPP Pratama Jember. This study aims to examine the effect of knowledge, skills, and responsibilities of tax volunteers on taxpayer compliance. This type of research is quantitative. The data used in this study are primary and secondary data. The sample used as the object of this research is 100 respondents who use the Non-Probability Sampling method. The research method used in this research consists of validity test, reliability test, multiple linear regression analysis, classical assumption test, hypothesis test, and coefficient of determination test. The results of the study state that knowledge has a significant effect on the level of taxpayer compliance. The results show that skills have a significant effect on the level taxpayer compliance. The results state that responsibility has a significant effect on the level taxpayer compliance.]]>
<![CDATA[REDESAIN SISTEM DAN PROSEDUR PENGGAJIAN PADA TRANSINDO XPRESS DI KABUPATEN JEMBER ]]>
<![CDATA[Achmad Syahfrudin Z]]>;
<![CDATA[Dea Safila Prastika]]>;
<![CDATA[Diyah Probowulan]]>
<![CDATA[ Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 11 (2022): DESEMBER 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.36841/jme.v1i11.2490
<![CDATA[There is no denying that information technology has become an extraordinary tool for businesses in this fourth industrial revolution era. Information systems will be more efficient and effective along with advances in information technology. It is important for a business to have a reliable payroll system as it is an integral part of the company's accounting system and will provide detailed and accurate data through established practices and documentation on the compensation provided to its employees. Staff members need to be managed effectively. For smooth business operations and fulfillment of organizational objectives, payroll system errors must be avoided at all costs.This research is focused on updating the payroll system design at Transindo Xpress which still uses a manual system for recording payroll and the payroll system used is still weak. So that the reporting experience is not timely and must be re-checked against recording employee salaries.]]>
<![CDATA[ANALISIS EFEKTIFITAS PENDAPATAN PAJAK HOTEL DI MASA PANDEMI COVID-19 (Studi kasus Badan Pendapatan Daerah Kabupaten Jember) ]]>
<![CDATA[Reza Indriana Ayuda Ekayanti]]>;
<![CDATA[Diyah Probowulan]]>;
<![CDATA[Achmad Syahfrudin Zulkarnnaeni]]>
<![CDATA[ Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 6 (2022): JULI 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.36841/jme.v1i7.2314
<![CDATA[Awal masa pandemi Covid-19 Tahun 2020 silam memiliki pengaruh besar terhadap perekonomian keuangan negara khusunya terhadap menurunnya pendapatan daerah. Di masa pandemi saat ini pemerintah dapat lebih efektif dalam menggali dan memanfaatkan sumber pendapatan seperti pajak dan restibusi daerah yang dapat membantu menyelenggarakan pembangunan daerah serta mengurangi ketergantungan bantuan dari pemerintah pusat dengan seminimal mungkin. Kabupaten Jember termasuk kabupaten di Provinsi Jawa Timur yang mempunyai tempat pariwisata yang cukup baik, namun selama masa pandemi pajak dalam sektor hotel mengalami imbas akibat adanya pandemi. Tujuan dari penelitian ini guna mengetahui tingkat efektifitas dan laju pertumbuhan pajak hotel pada Kabupaten Jember sebagai salah satu sumber pendapatan asli daerah. Serta guna mengetahui upaya yang dapat dilaksanakan pemerintah untuk rangka meningkatkan penerimaan pajak hotel sebagai upaya peningkatan pendapatan asli daerah Kabupaten Jember. Metode yang digunakan pada penelitian ini ialah deskriptif kualitatif dengan teknik pengumpulan data melalui teknik wawancara dan teknik dokumentasi. Hail dari penelitian ini dalam kurun waktu 3 tahun terakhir yakni 2019-2021 tepatnya pada masa pandemi target pajak meningkat. analisis efektifitas penerimaan pajak hotel Kabupaten Jember antara tahun 2019-2020 pajak hotel sebesar 21%, kemudian dari tahun 2020-2021 mengalami kenaikan sebesar 9%. Dibutuhkan upaya untuk mengoptimalkan pajak hotel yakni dengan menyarakankan kewajiban penggunaan Tapping box sehingga jumlah pengunjung hotel bisa diketahui secara pasti atau lebih transparan, maka dapat diketahui pasti nilai wajib pajak yang harus dibayarkan pihak hotel.]]>
<![CDATA[INDEKS PENGUNGKAPAN PELAPORAN KEUANGAN BERBASIS WEB PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA DI BEI ]]>
<![CDATA[Nur Fadilatun Nisa]]>;
<![CDATA[Diyah Probowulan]]>;
<![CDATA[Achmad Syahfrudin Zulkarnaeni]]>
<![CDATA[ Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 2 (2023): FEBRUARI 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.36841/jme.v2i2.2874
<![CDATA[This study aims to measure the disclosure of reports on the company's financial website for basic and chemical subsector companies listed on the IDX. IFR (Internet Financial Reporting) is an alternative media that deals directly between investors and companies more efficiently and effectively. Internet Financial Reporting (IFR) is classified as Voluntary Disclosure, because its purpose is to be able to provide additional information to improve the quality of reporting. The samples used in this study were 85 basic and chemical subsector companies that disclosed their financial reports on the IDX. This study was designed using descriptive analysis, with content analysis. By hiding the components of financial disclosure on each of the basic chemical and industrial websites that are the research samples. Based on the results of the analysis that has been carried out, it shows that there are still many companies in the basic and chemicals subsectors that have not properly implemented Internet Financial Reporting, assessing 46 scores. companies whose IRI is above average and 39 companies whose IRI scores are below average so that there are still many companies that get an index score below the average on their financial statements.]]>
