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Pengaruh Tingkat Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Badan Yefi Soliha; Nurharibnu Wibisono; Hery Hermawan
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 4 No. 1 (2019)
Publisher : Politeknik Negeri Madiun

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Abstract

Penelitian ini betujuan untuk mengetahui tingkat kepatuhan Wajib Pajak terhadap penerimaan pajak Badan. Tingkat kepatuhan Wajib Pajak diukur dengan cara kepatuhan dalam penyampaian SPT Masa PPh Pasal 21, penyampaian SPT Masa PPN, dan PPh Pasal 25. Populasi dalam penelitian ini adalah seluruh Wajib Pajak Badan pada KPP Pratama Madiun dari tahun 2012 sampai dengan 2016 (sampling jenuh). Analisa data dilakukan dengan statistik deskriptif dan regresi linear berganda menggunakan program SPSS Versi 16. Hasil penelitian menunjukkan bahwa tingkat kepatuhan Wajib Pajak yang diukur dari penyampaian SPT Masa PPh Pasal 21 memiliki pengaruh positif dan signifikan terhadap penerimaan pajak. Tingkat kepatuhan wajib pajak yang diukur dari penyampaian SPT Masa PPN dan PPh Pasal 25 tidak memiliki pengaruh secara parsial terhadap penerimaan pajak. Secara simultan tingkat kepatuhan yang diukur dari penyampaian SPT Masa PPh Pasal 21, penyampaian SPT Masa PPN, dan PPh Pasal 25 memiliki pengaruh positif dan signifikan terhadap penerimaan pajak.
PENGARUH INFLASI, NILAI TUKAR RUPIAH, JUMLAH UANG BEREDAR (JUB), DAN JAKARTA ISLAMIC INDEX (JII) TERHADAP NILAI AKTIVA BERSIH REKSADANA SYARIAH SAHAM Anissa Chusnul Kusumawardhani; Hery Hermawan; Arini Wildaniyati
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 11 No. 1 (2022): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v11i1.109

Abstract

This study aims to determine the effect of Inflation, Rupiah Exchange Rate, Total Money Supply, and Jakarta Islamic Index on Net Asset Value (NAV) of Islamic Stock Mutual Funds. The population in this study is the Net Asset Value of Islamic Stock Mutual Funds available at PT Bareksa Portal Investasi and registered with the OJK in 2015-2020. The method in this study uses purposive sampling, in order to obtain a sample of 13 Islamic Stock Mutual Funds. The data used in this study is secondary data collected with quarterly report data collection techniques available on the official website from 2015-2020. This study uses quantitative methods. Data analysis was performed using multiple linear regression analysis and classical assumption test. The results of the study show that (1) there is no effect of Inflation on the Net Asset Value (NAV) of Islamic Stock Mutual Funds in 2015-2020, (2) there is an effect of Rupiah Exchange Rate on the Net Asset Value (NAV) of Islamic Stock Mutual Funds in 2015-2020, (3) there is an effect of Total Money Supply on the Net Asset Value (NAV) of Islamic Stock Mutual Funds in 2015-2020, (4) there is an effect of Jakarta Islamic Index on the Net Asset Value (NAV) of Islamic Stock Mutual Funds in 2015-2020 and there is a simultaneous effect of Inflation, Rupiah Exchange Rate, Total Money Supply, and Jakarta Islamic Index on Net Asset Value (NAV) of Islamic Stock Mutual Funds in 2015-2020.
Pendampingan Pengurusan Perijinan Spp-Irt Pada Ukm Candi Mas Desa Bancong, Kecamatan Wonoasri, Kabupaten Madiun Hery Hermawan; Sulistya Eviningrum
JURNAL DAYA-MAS Vol. 3 No. 2 (2018): JURNAL DAYA MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v3i2.14

Abstract

Small and Medium Enterprises (SMEs) become one of the supporters of national economic resilience. One of the obstacles to the development of SME Candi Mas is not yet taken care of or the existence of Certificate of Household Food Production Industry (SPP-IRT). Therefore, it is necessary to assist the handling of Licensing of SPP-IRT in SME Candi Mas Bancong village, Wonoasri sub-district, Madiun district. The timing of this community service is from May to October 2017. The results are: 1) The completion of counseling and facilitation of licensing arrangement of SPP-IRT. 2) Provision of Temporary Permit on Household Food Production Certification (SPPIRT) Number: 094/2326 / 402.102 / 2017 on June 9, 2017 for Mas Candi Company, product coverage: brem products, pecel sambel, one cake, and tempe chips Madiun District Health Office on June 9, 2017. 3) The obtaining of Food Safety Counseling Certificate Number: 914/351/17 was given to Fekodin (Owner of SME Candi Mas) from Madiun District Health Office on October 31, 2017. 4) Obtaining Certificate Household Food Production (SPPIRT) Number: 2153519010914 - 22 for IRT Candi Mas from Madiun Regency Health Office, product range: brem products, pecel sambel, one cake, and tempe chips, on 31 October 2017.
Penyuluhan Peningkatkan Kualitas Produk Pada Pengrajin Genteng Di Desa Gulun Kabupaten Magetan Bambang Suyono; Hery Hermawan
JURNAL DAYA-MAS Vol. 6 No. 1 (2021): JURNAL DAYA-MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v6i1.57

Abstract

Abstract— The lack of facilities plays an important role in realizing a clean and healthy life, but it is not an obstacle for the participants and other school members of SDK Santo Bavo to be able to habituate their daily healthy lifestyle. The results of the initial survey conducted by SDK Santo Bavo students had never been given any education or counseling on the importance of clean and healthy living habits. Based on this, it is necessary to do it through counseling and training on PHBS (Healthy Day-to-Life Behavior) for students in and other residents in TKK and SDK Santo Bavo. The activity is carried out through counseling and training on how to wash hands properly with boiled water of betel leaf as a substitute for soap which has antibacterial properties. Online counseling activities through instructional videos have succeeded in increasing partners' knowledge about making green betel leaf (Piper betle L) boiled water which has antibacterial properties and steps on how to wash with boiled green betel leaf water as a substitute for soap (CTPS) which is good and correct. Keywords—: daily healthy behavior, green betel, antibacterial, learning videos.
Studi Alokasi Belanja Modal Pada Anggaran Pemerintah Daerah Di Eks-Karesidenan Madiun Hery Hermawan
JAMER : Jurnal Akuntansi Merdeka Vol. 1 No. 2 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (493.713 KB) | DOI: 10.33319/jamer.v1i2.30

Abstract

Abstract— This study aims to determine the effect of the level of effectiveness, independence, and fiscal decentralization on capital expenditures in districts/ city of Madiun Residency both partially and simultaneously. The type of research is quantitative research. Data analysis used is multiple linear regression, t test, F test and coefficient of determination. The result of this study show that, 1.The level of effectiveness significantly effect on the allocation of capital expenditure in the districts/city of Madiun Residency. 2. The level of independence significantly affects on the allocation of capital expenditure in the districts/city of Madiun Residency. 3. The level of fiscal decentralization significantly affects on the allocation of capital expenditure in the districts/city of Madiun Residency. 4. The level of effectiveness, independence, and fiscal decentralization simultaneously affect on the allocation of capital expenditure in districts/city of Madiun Residency. Keywords—: level of effectiveness;  independence; fiscal decentralization; capital expenditure.