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All Journal Jurnal Ilmiah Ekonomi Islam JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Kajian Akuntansi
Lely Suryani
Universitas Pamulang
Economics, Econometrics & Finance Social Sciences

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PENGARUH KEBIJAKAN TATA CARA PEMBUATAN DAN PELAPORAN FAKTUR PAJAK BERBENTUK ELEKTRONIK TERHADAP PENGUSAHA KENA PAJAK DENGAN TINGKAT PEMAHAMAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada KPP Pratama Pondok Aren) Ade Auliya Putri; Lely Suryani
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 2 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.614 KB) | DOI: 10.32493/jiaup.v5i2.902

Abstract

The purpose of this research is to know and analyze the influence of the policy of procedure of making and reporting tax invoice electronic form to taxable entrepreneur with level of understanding as moderation variable. This study used primary data in the form of questionnaires distributed in KPP Pratama Pondok Aren. Data processing using Statistical Product and Service Solution for Windows version 22 (SPSS version 22). The analysis method used is Data Quality Test (Validity Test, Realibility & Multicolinearity Test), Multiple Linear Regression Test, Correlation Coefficient Test, Coefficient of Determination Test, F Test and T Test, Absolute Difference Test. Based on the results of multiple regression test and multiple moderation regression, partially the policy of making procedure has no effect on the taxable entrepreneur but the reporting of tax invoice in the form of electronics has an effect  to the taxable entrepreneur. While the procedures for making and reporting tax invoices in the form of electronic, influence the taxable entrepreneurs. While simultaneously the procedure of manufacture and reporting tax invoice in the form of electronics do not affect the taxable entrepreneurs with the level of understanding as a moderation variable..
TEKNOLOGI INFORMASI, PROFESIONALISME ACCOUNT REPRESENTATIVE DAN APLIKASI E-TAX TERHADAP PENERIMAAN PAJAK Lely Suryani
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1357.198 KB) | DOI: 10.32493/jiaup.v7i1.2202

Abstract

Research on the effect of information technology, account representative professionalism and e-tax applications on tax revenue in the Pratama Tax Office in Kebayoran Baru Tiga. The sampling method and the use of primary data through random sampling. multiple linear regression is used in analyzing data. Each variable uses the validity test and reliability test so that the r count> r table and the Cronbach Alpha value> 0.60. The results of the normality test obtained 0.121. Partially, information technology has no effect on tax revenues, while account representative professionalism is positive, there is a significant and significant effect on tax revenue. Simultaneously, information technology and professionalism of account representatives have a positive and significant influence on tax revenue with fcount> ftabel.
Penetapan Harga Pokok Penjualan (HPP) Perbankan Syariah Menurut Perspektif Etika Bisnis Islam Lely Suryani; Sasmita Sari Ardaninggar
Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.5295

Abstract

Economic progress today cannot be separated from the banking world. The role of banks as financial intermediaries keeps the wheels of a country's economy running by bringing together those who need funds with those who have funds. In Indonesia, the prospect of Islamic banking is getting brighter and more promising. It is believed that Islamic banks in this country will continue to grow and develop in the future. There are several sharia banking products, namely in the form of partnerships (musyarakah and mudharabah), sellers-buyers (murabahah, greetings and istishna), leases (ijarah), debtors - creditors; in terms of equity holder (qard). Price is a component that directly affects the company's profit. Because pricing affects total revenue and costs, pricing decisions and strategies play an essential role in every company. The calculation results of the profit of several Islamic banks showed a profit of more than 100%, where PT Muamalat Indonesia obtained the minor profit in 2020 at 184%, and PT Bank Syariah Bukopin acquired the most significant profit in 2020 at 381%. In Islam, it is recommended that traders not take profits excessively. This means that when you make a profit that is too large, it has fallen into taking other people's property by vanity, not an exchange category. on the other hand, Islam does not provide certain limits in taking profit as long as it follows sharia principles. Islam only provides business ethics for business actors and consumers.
Business Strategic During Pandemic for DO IT Chocolate - University of Pamulang Lely Suryani; Sasmita Sari Ardaninggar; Asih Handayani
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.9492

Abstract

It has been almost two years since the Covid-19 virus pandemic has impacted health, education, social life, culture, and economy.  One of the supporting sectors of the nation's economy that has been dramatically affected by the COVID-19 pandemic is the Micro, Small and Medium Enterprises (UMKM) sector, one of which is DO IT Chocolate, where chocolate tours are usually held, which had to be abolished and then reduced income from gift shops and tourist attractions.  The purpose of this paper is the DO IT chocolate management strategy to bounce back during the Covid-19 era.  From the results of this study, it was carried out that to maintain the continuity of DO IT Chocolate, and various strategies were carried out, ranging from determining market segments, product certification to increase consumer confidence, innovating, always paying attention to product quality, promotions, utilizing digital marketing, networking, venturing into traders.  and export is a very appropriate strategy during the covid-19 pandemic
Co-Authors Ade Auliya Putri Asih Handayani Sasmita Sari Ardaninggar