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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdimas Bina Bangsa Jurnal Ekonomi
Yati Mulyati
Universitas Widyatama
Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN ANALISIS RASIO KEUANGAN PADA BANK JABAR BANTEN (BJB) Dini Istihana; Yati Mulyati
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 2 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.229 KB) | DOI: 10.33197/jabe.vol6.iss2.2020.619

Abstract

Laporan tugas akhir ini disusun dengan menggunakan metode deskritif. Yaitu metode penelitian yang dilakukan dengan mempelajari masalah ? masalah dalam suatu objek penelitian kemudian membuat deskripsi atau gambaran secara sistematis, daan akurat mengenai fakta, sifat, dan hubungan antara kejadian yang diteliti. Dan teknik pengumpulan data dilakukan melalu observasi dan wawancara kepada pihak yang terkait dengan objek penelitian. Analisis laporan keuangan merupakan analisis mengenai konsisi keungan suatu perusahaan yang melibatkan akun ? akun dalam neraca dan laporan laba rugi. Tujuan analisis laporan keuangan adalah untuk mengetahui keadaan keuanga yang sesungguhnya dalam suatu periode tertentu, dan juga berguna bagi manajemen dalam menilai kinerja serta membantu dalam pengambilan keputusan. Adapun cara yang digunakan dalam menganalisis laporan keuangan Bank Jabar Banten yaitu dengan menggunakan rasio keuangan. Jenis rasio keuangan yang digunakan yaitu rasio likuiditas, rasio rentabilitas, rasio solvabilitas. Dilihat dari tingkat likuiditas, Bank Jabar Banten dapat dinyatakan likuid atau mampu membayar kewajibannya kepada para nasabah. Dan dilihat dari tingkat rentabilitas bank, terlihat bahwa Bank Jabar Banten mampu mengelola usahanya sehingga dapat menghasilkan profit atau pendapatan yang diperoleh selama periode tertentu.
PEMBERDAYAAN BERBASIS ASET DESA: UPAYA PENCIPTAAN LAPANGAN KERJA BAGI MASYARAKAT DESA Khairul Shaleh; Yati Mulyati; Ani Darrini
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 6 No 2 (2018): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2018
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.308 KB) | DOI: 10.30871/jaemb.v6i2.857

Abstract

Penelitian ini memformulasikan sebuah model pengelolaan aset desa secara optimal yang berorientasi pada pembukaan peluang kerja bagi masyarakat pedesaan dan peningkatan pendapatan desa. Besarnya anggaran desa, idealnya memberikan dampak terhadap perekonomian masyarakat desa, namun bisa saja hal ini tidak terwujud karena beberapa faktor internal maupun eksternal pemerintah desa. Naiknya jumlah asset yang dikelola oleh pemerintah desa karena kenaikan anggaran belanja desa, memerlukan pengelolaan yang baik. “Baik” dalam arti memberikan dampak terhadap perekonomian masyarakat dan memberikan kontribusi pendapatan bagi pemerintah desa. Penelitian ini menggunakan pendekatan deskriptif kualitatif, yaitu suatu metode penelitian dengan tujuan memberikan gambaran objektif tentang realitas objektif yang terjadi di suatu kondisi atau lingkungan. Penelitian ini menggambarkan tentang pemanfaatan asset pemerintah desa berpotensi menciptakan lapangan kerja bagi masyarakat. Metode pengumulan data melalui obesrvasi, wawancara mendalam, diskusi fokus, studi kepustakaan dan dokumentasi. Penelitian dilakukan pada duadesa yaitu desa Mandalamekar dan Desa Cikadut Kec. Cimenyan Propinsi Jawa Barat.
Pengaruh profitabilitas dan leverage terhadap tax avoidance pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2018-2020 Putri Anisa Miranda; Yati Mulyati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2578

Abstract

This study aims to find out how profitability and leverage affect tax avoidance in mining sector companies listed on the Indonesia Stock Exchange for the 2018–2020 period. The factors tested in this study are profitability and leverage as independent variables and tax avoidance as the dependent variable. The research method used in this study is the verification method. The population in this study is mining sector companies listed on the Indonesia Stock Exchange for the 2018–2020 period, which includes as many as 44 companies. The sampling technique used in this study is non-probability sampling with a purposive sampling method, so that the total sample is 18 companies. The data analysis used in this study was panel data regression analysis at a significance level of 5% using the Eviews 10 program. The results showed that profitability and leverage had an effect on tax avoidance. In addition, the influence of profitability and leverage in contributing to tax avoidance is 51.1%.
THE EFFECT OF TAX DIGITALIZATION ON TAXPAYER COMPLIANCE (CASE STUDY ON SELLERS IN E-COMMERCE) Shirley Martini; Yati Mulyati
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

At present, the development of information technology has helped and supported various fields of government. One of its uses is in the field of taxation, namely tax digitalization. The presence of tax digitalization as a form of modernization of tax administration makes it easier for the community, especially taxpayers, to carry out their obligations. The involvement of technology in this innovation is expected to increase taxpayer compliance in carrying out their obligations, namely self-registration, tax deposits, and submission of tax returns through a electronic system in the form of e-Registration, e-Billing, with e-Filing. The presence of this system provides practicality to all taxpayers, including taxpayers as business actors who use e-commerce platforms in selling and marketing the products or services sold. This study aims to determine the effect of tax digitalization, namely e-Registration, e-Billing, and e-Filing on business taxpayer compliance, namely sellers in e-commerce. The type of research data used is primary data obtained from answers to questionnaires that have been distributed to sellers on e-commerce platforms. The Likert scale is used in this study as a scale measurement. The data analysis method used is multiple linear regression. The results showed that the implementation of e-Registration and e-Billing had a positive and significant effect on taxpayer compliance while e-Filing did not affect taxpayer compliance. The magnitude of the influence of e-Registration, e-Billing, and e-Filing contributed 51.2% to taxpayer compliance.
THE EFFECTIVENESS OF THE PAYROLL ACCOUNTING SYSTEM ON INTERNAL CONTROL OF EMPLOYEE SALARY PAYMENTS (CASE STUDY AT BPKAD WEST JAVA PROVINCE) Senita Ardiya Ramadini; Yati Mulyati
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

This study aims to determine the effectiveness of the utilization of the payroll accounting system on internal control of employee salary payments at BPKAD West Java Province, in helping to manage payments and calculations of employee salaries in the current month and budget estimates for the following year. BPKAD or the Regional Financial and Asset Management Agency acts as the Regional General Treasurer (BUD) in managing regional finances and assets in the supporting affairs of the Regional Government. BPKAD oversees 38 Regional Work Units (SKPD) within West Java Province. This type of research is quantitative research. The population used is the salary managers in each BPKAD of West Java Province. A total of 100 samples were used as a sampling technique in this study using purposive sampling. Primary data is used as a data source which will be obtained through distributing questionnaires to respondents. Data analysis in this study used the help of the SPSS version 23.0 program by conducting descriptive analysis tests, data quality tests, classical assumption tests, and hypothesis testing. The results of the study prove that payroll accounting implemented in the agency is in accordance with the payroll accounting standards applicable in Indonesia. This is evidenced by the results of the study showing that the payroll accounting system has a positive and significant effect on internal control at BPKAD West Java Province. In addition, based on the results of the questionnaire distributed through google forms, it proves that with the help of the use of a payroll accounting system, it is able to make internal control in an agency more accurate, timely, effective, and on target.
THE INFLUENCE OF THE TAX WAIVER, TAX PENALTIES AND THE E-SAMSAT SYSTEM ON MOTOR VEHICLE TAXPAYER COMPLIANCE Salma Shafira Nurfadillah; Yati Mulyati
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

The purpose of this study was to determine the impact of the tax waiver, tax penalties, the e-samsat system on taxpayer compliance. tax waiver, tax penalties, the E-Samsat system are experimental variables in this study. Taxpayer compliance is a dependent variables in this analysis. taxpayers registered at the Pajajaran I Samsat Office in Bandung City are the population used in this study. The nominal of taxpayers registered in Pajajaran Samsat Office on 2022 is 550,542. The sample determination uses a purposive sample method, with the criteria that taxpayers who have been registered at the Pajajaran Samsat office for at least one year, and taxpayers who have used the e-samsat system. This study relies on primary data collected from a sample of one hundred taxpayers who filled out questionnaires distributed at the Pajajaran Samsat Office in Bandung City. Multiple linear regression is a technique used in the analysis. This research shows that the implementation of tax penalties has a significant and positive impact on taxpayer compliance to pay motor vehicle taxes. Implementation of e-samsat system have a significant and positive impact on taxpayers' compliance to pay motor vehicle tax. Meanwhile, tax waiver has no impact a taxpayers compliance to pay motor vehicle tax
PENINGKATAN KEPATUHAN PERPAJAKAN UMKM MELALUI WORKSHOP PELATIHAN PERPAJAKAN UMKM DI KABUPATEN GARUT Radhi Abdul Halim Rachmat; Hafied Noor Bagja; Yoga Tantular Rachman; Dyah Purnamasari; Citra Mariana; Diah Andari; Yati Mulyati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i1.12580

Abstract

Tujuan dari Workshop pelatihan perpajakan UMKM di kabupaten garut ini adalah sebagai salah satu kontribusi akademis dosen terhadap negara dan masyarakat serta sebagai pemenuhan kewajiban tridarma dosen, sehingga di harapkan meningkatkan kepatuhan wajib pajak UMKM di kabupaten garut. Adapun Mitra dalam kegiatan ini adalah pemerintah kabupaten garut. Metode pelaksanaan kegiatan ini melalui pemaparan materi, simulasi perhitungan, pembuatan e-billing dan pengisian SPT. Hasil dari kegiatan ini adalah pelaku usaha UMKM di kabupaten garut dapat mengetahui kewajiban perpajakan nya mulai dari perhitungan, penyetoran dan pelaporan pajak. kegiatan ini berjalan dengan baik dengan banyaknya peserta yang antusias mengukuti pelatihan ini.
Pengaruh Free Cash Flow dan Financial Distress Terhadap Manajemen Laba pada Perusahaan Infrastruktur, Utilitas, dan Transportasi Terdaftar Di Bursa Efek Indonesia Bayu Kurnia; Yati Mulyati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1395

Abstract

Financial reports that show company profits and performance are profit and loss reports that are useful for stakeholders and investors to use in considering and estimating an investment or even in making contracts and estimating the viability of a company. Earnings management is one way that can be done. Manager intervention to carry out earnings management by increasing or decreasing profits to achieve a certain profit level to benefit himself or the company. This study aims to determine the effect of free cash flow and financial distress on earnings management. The sample for this study is infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The total sample used was 29 companies with 87 observational data obtained. The sampling technique used was the purposive sampling method and testing was carried out with the help of Eviews software. The research results from the data used, for the classic assumption test, have passed the test and have met the established criteria. The results of the F test show that the earnings management variable is influenced simultaneously by the free cash flow and financial distress variables. The results of the t-test show that free cash flow and financial distress have a significant value on earnings management. This study concludes that free cash flow and financial distress have a positive effect on earnings management.
Increasing Company Value: The Role of Profitability and Capital Structureand Tax Avoidance as Mediation Diana Sari; Yati Mulyati; Dyah Purnamasari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2335

Abstract

Firm value is an important factor in the view of investors as well as a form of success for managers in managing the company. In addition to success for managers, company value can also have an impact on increasing stock prices. The purpose of this study is to see how the influence of capital structure, profitability and tax avoidance on firm value. The samples selected in this study were 59 technology sector companies listed on the Stock Exchange and the Singapore Stock Exchange for the period 2017 to 2022. The sampling technique used in this study was to use side non-probability using a purposive sampling method. Data analysis in this study uses path analysis with the help of Smart-PLS software to test the proposed model. The results of this study indicate that the three variables consisting of capital structure, profitability and tax avoidance have a significant positive effect on firm value. Likewise, the role of tax avoidance was found to be a variable that mediates between capital structure and profitability on firm value.
WORKSHOP PENYULUHAN PENGELOLAAN KEUANGAN UNTUK UMKM DESA KAPANEWON NANGGULAN Diah Andari; Rosa Fitriana; Yati Mulyati; Dyah Purnamasari; Citra Mariana
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.1051

Abstract

This PkM activity is carried out in the short, medium and long term. RSP management must be able to run operational administration properly. Although there are many types of shelters in Bandung, this PkM is specialized in the Bandung Branch of RSP, West Java. Administrative management for Rumah Singgah Peduli is introduced, discussed and applied how the proper techniques in this PkM. A MS. Excel helps in the process of running the administration until a simple financial report of RSP is expected to be able to classify receipts and expenses for each transaction that occurs. The intended object for this PkM is assumed to have less administrative knowledge. This service activity provides guidance and assistance for RSP in improving the information presented in the Non-Profit financial statements. This PkM program is focused on RSP and provides understanding so that it is able to make good records. It is hoped that the management and administration of RSP will have new knowledge related to administration in running their operations and be able to improve the quality of information presented and be professional
Co-Authors Ani Darrini Bayu Kurnia Citra Mariana Diah Andari Diana Sari Dini Istihana Dyah Purnamasari Hafied Noor Bagja Khairul Shaleh Putri Anisa Miranda Radhi Abdul Halim Rachmat Rosa Fitriana Salma Shafira Nurfadillah Senita Ardiya Ramadini Shirley Martini Yoga Tantular Rachman