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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi ProBisnis : Jurnal Manajemen
Linawati Linawati
Universitas Pamulang
Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Peran Fintech terhadap Inklusi Keuangan pada UMKM Tangerang Selatan Marini Marini; Linawati Linawati; Rezi Eka Putra
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 5, No 2 (2020): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v5i2.y2020.p91-104

Abstract

The development of information technology which is supported by the rapid use of the internet has created several fintech that will make it easier for people to get digital financial services. The Financial Services Authority stated that the increase in national financial inclusion could be triggered by one factor, namely increased access to the use of fintech. The purpose of this study aimed to determine the role of fintech on financial inclusion in MSMEs in South Tangerang. The population in this study are MSMEs in South Tangerang with a sample of 487 informants. Researchers used primary data in the form of questionnaires that were distributed online and offline. The convenience sampling method is used in data collection in this type of quantitative research. Linear regression was used as an analytical technique. This study concluded that fintech has a positive effect on financial inclusion by 9%. ABSTRAKPerkembangan teknologi informasi yang didukung dengan pesatnya penggunaan internet memunculkan beberapa fintech yang akan mempermudah masyarakat untuk mendapatkan layanan keuangan secara digital. Otoritas Jasa Keuangan menyatakan bahwa peningkatan inklusi keuangan nasional dapat dipicu oleh salah satu faktor yaitu peningkatan akses dalam penggunaan fintech. Tujuan penelitian ini adalah untuk mengetahui peran fintech terhadap inklusi keuangan pada UMKM se Tangerang Selatan. Populasi dalam penelitian ini adalah pelaku UMKM di wilayah Tangerang Selatan dengan sampel sebanyak 487 informan. Peneliti menggunakan data primer berupa kuesioner yang disebar secara online dan offline. Penelitian ini merupakan jenis penelitian kuantitatif yang menggunakan metode convenience sampling dalam pengumpulan data. Riset ini menggunakan regresi linier untuk menganalisis data. Penelitian ini menghasilkan kesimpulan bahwa fintech memiliki pengaruh yang positif terhadap inklusi keuangan sebesar 9%.
PENGARUH TINGKAT HUTANG, ARUS KAS DAN AKRUAL TERHADAP PERSISTENSI LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan yang Terdaftar di BEI Tahun 2011-2015) Linawati Linawati
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 2 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.867 KB) | DOI: 10.32493/keberlanjutan.v2i2.y2017.p678-703

Abstract

Abstract The purpose of this study was to examine the influence of leverage, cash flow operation and accrual to earning persistene moderated good corporate governance. This study used multiple regression methode. Samples are companies listed on the Jakarta Stock Exchange by taking a sample of 42 Manufacturing Companiesfrom 2011-2015. Sampling is done by using purposive sampling method. Test the above hypothesis used SPSS 21. The result of this research explained that the leverage negative significant affect on earning persistence, cash flow positive significant affect on earning persistence,and accrual has not negative affect onearning persistence.While the test resulted from Multipled Regresion Analysis methode showed that corporate governance is not moderation the effect of leverage, cahsflow, and accrual to earning persistence.                                                                                                                         Keywords: earning persistence, leverage, cash flow, accrual corporate governance
The Implementation of Tax Management in The Effort Tax Efficiency Linawati Linawati
EAJ (Economic and Accounting Journal) Vol 5, No 3 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i3.y2022.p240-250

Abstract

This research aims to apply tax management for tax efficiency and reliable tax data. In this research, the method used is Applied Research. The data collection techniques used are interviews and documentation. The results of this study show that PT X is a taxpayer who complies with taxation; this can be seen from tax administration or compliance tax, where tax payments and reporting are made before maturity. The company has complete accounting records, audited financial statements, and proof of transactions that are neatly arranged and sequentially numbered. The tax management strategies applied are making tax equalization working papers in the Periodic Tax Return VAT with the Corporate Income Tax Return, making working papers reconciling income tax withholding and collection with the Corporate Income Tax Return, improving accounting records separated between service costs and material costs to avoid the imposition of higher taxes, changing the PPh 21 tax burden borne to be supported and avoiding expenses that cannot be deducted according to tax regulations. From this application, PT X can avoid administrative sanctions and save taxes. This research is a development of previous research on tax management applied in the form of administration and compliance, tax planning, tax control, and Other Tax Matters.
Analysis of Control Activities in Sales Procedures Yussi Dwi Luthfih; Irena Mei Darnis Halawa; Amelia Agustri Wulandari; Linawati Linawati
ProBisnis : Jurnal Manajemen Vol. 14 No. 6 (2023): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i6.434

Abstract

This research aims to find out the application of controls on sales procedures at the Sinar Mulya Agung Building Shop. The research method used is qualitative, and the data collection techniques are interviews and documentation. The results showed that the control over the sales procedure at the Sinar Mulya Agung Building Shop was inadequate, this was because the sales documents used were only sales notes and only signed by the sales clerk, the records used were still simple, and there were no financial reports, there was no separation of functions especially related to sales clerks and responsible for inventory. Internal control acts as a bulwark against fraud and error. Companies can prevent and detect unethical practices through proper policies, procedures, and segregation of duties.
Co-Authors Amelia Agustri Wulandari Irena Mei Darnis Halawa Marini Marini Rezi Eka Putra Yussi Dwi Luthfih