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All Journal MBIA Jurnal Inovasi Ekonomi JCA (Jurnal Cendekia Akuntansi) Pareto : Jurnal Riset Manajemen dan Bisnis Jurnal Ilmiah Mahasiswa Nias Selatan Mutiara: Jurnal Penelitian dan Karya Ilmiah
Eni Srihastuti
Department Of Accounting, Universitas Islam Kadiri
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS PSAK 24 ATAS IMBALAN KERJA DALAM LAPORAN KEUANGAN PADA PG PESANTREN BARU KEDIRI Eni Srihastuti; Lembayung Nurkumalasari
JCA (Jurnal Cendekia Akuntansi) Vol 2 No 2 (2021): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v2i2.2135

Abstract

ANALISIS PSAK 24 ATAS IMBALAN KERJA DALAM LAPORAN KEUANGAN PADA PG PESANTREN BARU KEDIRI Lembayung Nurkumalasari Universitas Islam Kadiri Lembayungkumalasari66@gmail.com Eni Srihastuti Universitas Islam Kadiri enisrihastuti@uniska-kediri.ac.id eny.srihastuty@gmail.com Abstract Employee benefits are remuneration provided by the company to its employees. In providing employee benefits, the company must comply with the applicable financial accounting standards in Indonesia, namely PSAK 24 which discusses the measurement, recognition and disclosure of employee benefits. This research focuses on research on short-term rewards and other long-term rewards. The purpose of this study was to find out how the treatment of short-term rewards and other long-term rewards applied by PG Pesantren Baru Kediri. This study uses a quantitative descriptive method, with data collection through observation and interviews. The results of this study indicate that PG Pesantren Baru in providing short-term rewards and other long-term benefits has complied with PSAK 24. However, the calculation of bonuses needs to be clarified. Keywords: Short-Term Benefits, Other Long-Term Benefits, PSAK 24. Abstraksi Imbalan kerja adalah balas jasa yang diberikan oleh perusahaan kepada karyawannya. Dalam memberikan imbalan kerja kepada karyawannya perusahaan harus mematuhi standar akuntansi keuangan yang berlaku di Indonesia yaitu PSAK 24 yang membahas mengenai pengukuran, pengakuan dan pengungkapan imbalan kerja. Dalam penelitian ini memfokuskan pada penelitian imbalan jangka pendek dan imbalan jangka panjang lain. Tujuan dilakukan penelitian ini adalah untuk mengetahui bagaimana perlakuan imbalan jangka pendek dan imbalan jangka panjang lain yang diterapkan oleh PG Pesantren Baru Kediri. Penelitian ini menggunakan metode deskriptif kuantitatif, dengan pengumpulan data melalui observasi dan wawancara. Hasil penelitian ini menunjukkan bahwa PG Pesantren Baru dalam memberikan imbalan jangka pendek dan imbalan jangka panjang lain telah sesuai dengan PSAK 24. Namun dalam perhitungan bonus perlu diperjelas perhitungannya. Kata Kunci : Imbalan Jangka Pendek, Imbalan Jangka Panjang Lain, PSAK 24.
Exploration exogenous factor of exchange rate: Data from Indonesia Sulih Tiara Safitri; Nisa Mutiara; Eni Srihastuti
Jurnal Inovasi Ekonomi Vol. 6 No. 01 (2021): April
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v6i01.16610

Abstract

This study aimed to determine the relationship between remittance of Indonesian workers, gross domestic product and foreign exchange reserves to the exchange rate of IDR/USD in the period 2013-2017. This research is quantitative research with regression analysis. The data collection technique uses secondary data of Indonesian labor remittance reports, GDP, foreign exchange reserves, and the rupiah's exchange rate against the dollar for the 2013-2017 period. The analysis of the results shows a significant relationship between remittance and the exchange rate; there is no significant negative correlation between GDP and the exchange rate and there is no significant positive relationship between Foreign Exchange Reserves and the exchange rate.
Efektivitas Dan Kontribusi Pajak Mineral Bukan Logam Dan Batuan Terhadap Pajak Daerah Di Kabupaten Tulungagagung Dewi Wulandari; Eni Srihastuti; Beby Hilda Agustin
Jurnal Ilmiah Mahasiswa Nias Selatan Vol 6 No 1 (2023): Jurnal Ilmiah Mahasiswa Nias Selatan
Publisher : Universitas Nias Raya

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Abstract

Regionalgtaxesgaregtaxesgcollectedgbyglocalggovernmentsgtogfinancegregional gdevelopment. gThis study aims to find out how the effectiveness and contribution of non-metallic mineral and rock taxes to local taxes during 2018-2021. This research is a quantitative descriptive research that is, based on the explanation of the numbers. The data in this study are in the form of targets and realization of non-metal mineral and rock tax revenues, as well as data on the realization of Regional Taxes for Tulungagung district for four years. Data collection techniques using documentation and interviews. The results of the study show that the effectiveness of the tax on non-metallic minerals and rocks in 2018-2021 is in the very effective category. The highest level of effectiveness occurred in 2020, which was 113.41% and the lowest level occurred in 2019, which was 101.23%. For the level of tax contribution of non-metallic minerals and rocks to regional taxes, it shows that for a period of four years every year it has decreased and is included in the very less category. The highest contribution rate occurred in 2018, which was 0.36% and the lowest contribution rate occurred in 2021, which was 0.20%.
Analisis Kontribusi dan Efektivitas dalam PenerimaanePajakoRestoran, Pajak Hoteli dani Pajak Parkir terhadapi Pendapatan lAsli Daerahi(PAD) Kotal Kediri Adhik Bhasthiar; Eni Srihastuti; Siti Isnaniati
PARETO : Jurnal Riset Bisnis dan Manajemen Vol 8 No 1 (2023): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

Thisi researchi wasi conductedi with thel aim of knowingi the percentage contribution and effectiveness lof Restauranti Tax, Hotel iTax, andi Parkingi Tax lin thel City of Kediri. The datai analysisi techniquei usedi in thisi studyi is a quantitative descriptivel analysis. Thel steps of this research are calculating the leveli of contribution land effectiveness of restaurant tax revenue, hotel tax, and parking taxi on the regionali tax of the icity of Kediri from 2017 to 2021. Thei datal sourcel used in thisi study isi primaryi data with qualitative idata types and quantitative data taken directly fromi the company. The datanis in the formmof datacon the general history of PAD, PAD location, organizational structure, PAD vision and mission, employment, PAD operational activities, and PAD income reports for 2017-2021. From themresults of the calculation lanalysis, it showsi thatathe levelnof contributioni of restaurant tax, hotel itax, and parking taxoto Regional Tax, shows that in 2017-2021 the level of contribution has increased and decreased, but in general the trend has increased and lis ini theovery goodocategory withi a range of values 55.05%-85.05%. For theelevel of effectivenessmof irestaurant taxes, hotel taxes andaparking taxesi in 2017-2021 they are inothe very effectivencategory with a value of 83.76% -128.52%. it cani benconcluded thatewith the analysis of thealevel ofocontribution and the effectivenessi of restaurant tax revenue, hotelatax, and parking tax whether it has been effective or not.
Penerapan Tax Planning Melalui Zakat Sebagai Pengurang Pajak Penghasilan Terutang (Studi Kasus Pada PR. Semanggimas Agung Kediri) Fikriz Ayu Nurazzah; Muhammad Alfa Niam; Eni Srihastuti
PARETO : Jurnal Riset Bisnis dan Manajemen Vol 8 No 1 (2023): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

Cigarette Company Semanggimas Agung Kediri is a company engaged in the cigarette industry. The purpose of this research is to find out how the implementation of Tax Planning through zakat is used as a deduction for corporate income tax. The data analysis technique used in this research is descriptive quantitative and the data source used in this research is primary data. From the results of the calculation analysis in this study, it can be concluded that with the implementation of zakat on companies paid to the Amil Zakat Agency and Amil Zakat Institutions that have been established and approved by the government can be used as a deduction from taxable income so as to minimize the company's payable income tax burden. At the Semanggimas Agung Kediri Cigarette Company before the application of zakat, the amount of income tax payable was IDR 2,294,903,402 and after the application of zakat, the company's payable income tax was IDR 2,237,530,835, so that there was a difference in the company's payable income tax before and after the application of zakat, namely in the amount of IDR 57,372,585.
Peran Kaizen Costing Sebagai Metode Untuk Mengurangi Biaya Produksi Guna Meningkatkan Laba Pada Usaha Tempe Pak Andik Nganjuk Dewi Laura Fawa’id; Eni Srihastuti; Agus Athori
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.494

Abstract

This study aims to determine the role of kaizen costing as a method for reducing production costs in order to increase profits in Pak Andik Nganjuk's tempeh business. This type of research uses quantitative methods. Source of data used is primary data. The data is in the form of reports on production costs, number of employees, company profit and loss statements, production plans and their realization for 2022. Data collection was carried out using interviews and documentation methods.From the results of research that has been done that the application of the Kaizen Costing method and activity analysis by reducing the costs of inefficient activities such as depreciation of production sites but not reducing the number of existing units can optimize the profit percentage of the company by 11 percent. Using the Kaizen Costing method can increase a company's profit, this is evidenced by the gross profit before Kaizen Costing of Rp. 36,000,000 and gross profit after using the Kaizen Costing method of Rp. 40,620,000.
Pengaruh Sistem Informasi Akuntansi (SIA) Terhadap Efektifitas Pelaporan Akuntansi UMKM Di Desa Banyuanyar Eni Srihastuti; imarotus suaidah; Siti Isnaniati
MBIA Vol 19 No 3 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v19i3.1219

Abstract

This study aims to determine how the effect of accounting information systems on the effectiveness of MSME accounting reporting in Banyuanyar village. This research uses descriptive quantitative method to describe the condition of the research object in accordance with the reality. The sampling technique used was incidental sampling, using test instruments including validity and reliability tests. Meanwhile, the data analysis used in this research includes classical assumption test, simple regression analysis, coefficient of determination, and hypothesis testing. Based on the results of the analysis of the validity test and reliability test, it can be seen that all data are valid. All question items for the two variables the significance value is less than the specified significance value. The data are reliable from the Cronbach's alpha test> 0.60. Meanwhile, for the regression test, it is known that the regression line is Y = 39.396 + 0.026X. From the results of the simple regression test conducted, it was found that the application (AIS) of the accounting information system had no effect on the effectiveness of the financial statements received. This can be seen from the t test significance value of 0.656> 0.05. The acceptance of the null hypothesis is due to many factors, including a lack of understanding of the importance of accounting information systems and financial reporting. Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh sistem informasi akuntansi terhadap efektifitas pelaporan akuntansi UMKM di desa Banyuanyar. Penelitian ini menggunakan metode deskriptif kuantitatif untuk menggambarkan kondisi objek penelitian sesuai dengan realitanya. Teknik sampling yang dipakai adalah sampling insidental, menggunakan uji instrumen meliputi uji validitas dan reliabilitas. Sedangkan analisis data yang digunakan dalam penelitian meliputi uji asumsi klasik, analisis regresi sederhana, koefisien determinasi, dan uji hipotesis. Berdasarkan hasil analisis uji validitas dan uji reliabilitas, dapat diketahui semua data bersifat valid. Semua item pertanyaan untuk kedua variabel nilai signifikansinya kurang dari nilai signifikansi yang ditentukan. Data bersifat reliabel dari uji cronbach’s alpha > 0.60. Sedangkan untuk pengujian regresinya diketahui garis regresinya Y = 39.396+0.026X. Dari hasil uji regresi sederhana yang dilakukan, didapatkan bahwa pengaplikasian (SIA) sistem informasi akuntansi tidak mempunyai pengaruh terhadap efektifitas laporan keuangan diterima. Ini dapat dilihat dari nilai signifikansi uji t sebesar 0,656 > 0,05. Penerimaan hipotesis nol dikarenakan banyak faktor, diantaranya adalah kurangnya pemahaman tentang arti penting sistem informasi akuntansi dan pelaporan keuangan. Kata kunci: Sistem Informasi Akuntansi, Laporan Keuangan, UMKM
Co-Authors Adhik Bhasthiar Agus Athori Beby Hilda Agustin Dewi Laura Fawa’id Dewi Wulandari Fikriz Ayu Nurazzah Imarotus Suaidah Lembayung Nurkumalasari Muhammad Alfa Niam Nisa Mutiara Siti Isnaniati Sulih Tiara Safitri