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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Pendidikan dan Kewirausahaan
Wiwin Wahyuni
Unknown Affiliation
Economics, Econometrics & Finance Education Social Sciences

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PERSEPSI MAHASISWA FAKULTAS EKONOMI MENGENAI PENGGELAPAN PAJAK (STUDI PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS WIJAYA KUSUMA SURABAYA) James Tumewu; Wiwin Wahyuni
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 1 (2018): Vol 4, No 1 (2018)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.433 KB) | DOI: 10.34204/jiafe.v4i1.1076

Abstract

Tax evasion is a tax deductible scheme that is owed by violating the provisions of taxation (illegal). Tax evasion is usually done by the company by making false invoices, not recording some sales, or preparing fake financial statements, but the practice of tax evasion like this is often caught, thus the mode of tax evasion is now changing. Perception is the response of something or is the process of knowing some things through the senses. This research is interested to prove the perception of the students of economics faculty regarding the tax evasion, where these students have received taxation class and practice. This study uses questionnaires to obtain students perception data, and use purposive sampling in obtaining sample research. Data analysis technique used is multiple-linear regression. The result of research shows that only discrimination variables affect the tax evasion based on the perception of the students of economics faculty, while the variables of justice, taxation system and understanding of taxation do not affect tax evasion based on the perception of the students of Economics Faculty, Wijaya Kusuma Surabaya University.
Dampak Pandemi Covid-19 terhadap UMKM Wiwin Wahyuni; Lilik Mardiana
JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN Vol 10 No 3 (2022)
Publisher : STKIP PGRI SITUBONDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47668/pkwu.v10i3.584

Abstract

This Covid-19 has had a bad impact on business and the economy, even business and economic uncertainty has become a very frightening specter for MSME actors. In order to maintain business continuity while at the same time saving the national economy, the government has implemented various socio-economic policy programs, including policy incentives and tax facilities that can be utilized by taxpayers. MSMEs are expected to boost economic growth and economic recovery. Through the empowerment of micro-enterprises, they can help people who have experienced layoffs and lost income because their businesses have been affected by the COVID-19 pandemic. The government can provide grants for start-up businesses. Among them are through people's business credit and providing loan repayment relief for MSMEs. The National Economic Recovery Policy (PEN) will encourage the re-growth of micro, small and medium enterprises. The government can provide grants for start-up businesses. Among them are through people's business credit and providing loan repayment relief for MSMEs. Nevertheless, he continued, it is necessary to increase cooperation between ministries, institutions, local governments, banking institutions, fintech, marketplaces, and all business actors so that they can compete in the market during this pandemic, support MSMEs to advance to class by helping implement digitalization of the environment. every step of daily business operations.
Pengaruh Rasio Likuiditas Resiko Pembiayaan dan Permodalan terhadap Kinerja Bank Umum Syariah Wiwin Wahyuni; Lilik Mardiana; Sukamto Sukamto
JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN Vol 11 No 1 (2023)
Publisher : STKIP PGRI SITUBONDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47668/pkwu.v11i1.635

Abstract

Laporan keuangan utama yang dihasilkan dari proses akuntansi adalah neraca, laporan rugi-laba, dan juga laporan aliran kas. Neraca dibuat dengan maksud untuk menggambarkan posisi keuangan suatu organisasi pada suatu saat tertentu. Pembiayaan adalah sumber pendapatan bank syariah yang terbesar, namun sekaligus merupakan sumber risiko operasi bisnis yang terbesar, yaitu timbulnya Pembiayaan bermasalah, karena dengan adanya pembiayaan bermasalah bukan saja menurunkan pendapatan bagi bank syariah tetapi juga akan berdampak pada kesehatan bank syariah dan pada akhirnya akan merugikan nasabah penyimpan. profitabilitas bank merupakan kemampuan bank dalam mendapatkan keuntungan dalam suatu periode. rasio “Return On Assets“(ROA) yang dipakai guna mengukur kemampuan bank dalam memperoleh laba dan melakukannya secara efisien secara keseluruhan. Rasio likuiditas sering digunakan dalam dunia perbankan diperoleh dari “Loan to Deposit Ratio” (LDR). Namun “Loan to Deposit Ratio” (LDR) itu sendiri digunakan untuk objek penelitian pada bank konvensional, sedangkan jika bank syariah menggunakan istilah berbeda yaitu “Financing to Deposit Ratio “(FDR).””Non Performing Financing” (NPF) pada bank syariah atau pada bank konvensional disebut “Non Performing Loan (NPL) merupakan rasio keuangan yang berkaitan dengan resiko kredit. Non Performing Financing” (NPF) menunjukan risiko pembiayaan yang akan dihadapi bank akibat dari penyaluran pembiayaan dan investasi dana bank. Capital adequacy ratio digunakan untuk mengukur kemampuan permodalan yang ada untuk menutup kemungkinan kerugian di dalam kegiatan perkreditan dan perdagangan surat-surat berharga.
Co-Authors James Tumewu Lilik Mardiana Sukamto Sukamto