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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Konsentrasi: Jurnal Manajemen dan Bisnis Jurnal Pengabdian Masyarakat ISEI
Tri Sulistyani
Universitas Pancasakti Tegal
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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Analisis Perbandingan Penggunaan Forward Contract Hedging dan Money Market Hedging dengan Open Position dalam Meminimalkan Pembayaran Hutang Impor Siti Subaedah; Tri Sulistyani; Amirah Amirah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 11 No 2 (2019): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v11i2.49

Abstract

Tujuan Penelitian ini adalah : 1) Untuk mengetahui ada atau tidaknya perbedaan antara penggunaan forward contract hedging dengan open position dalam meminimalkan pembayaran hutang impor. 2) Untuk mengetahui ada atau tidaknya perbedaan antara penggunaan money market hedging dengan open position dalam meminimalkan pembayaran hutang impor. Data yang dikumpulkan dalam penelitian ini adalah data kuantitatif. Sumber data dalam penelitian ini adalah sumber sekunder yang diperoleh dari laporan keuangan tahunan yang dipublikasikan dari Bursa Efek Indonesia periode 2014-2018. Sedangkan metode analisis data dan uji hipotesis yang digunakan adalah dengan uji beda T-test atau uji independent sampel T-test. Berdasarkan hasil penelitian diperoleh : 1) Tidak ada perbedaan yang signifikan antara penggunaan forward contract hedging dengan open position dalam meminimalkan pembayaran hutang impor. 2) Tidak ada perbedaan yang signifikan antara penggunaan money market hedging dengan open position dalam meminimalkan pembayaran hutang impor. Namun, di antara kedua teknik hedging tersebut, jumlah hutang impor yang paling rendah adalah ketika perusahaan menggunakan teknik money market hedging.
Pengaruh Pengetahuan dan Pemahaman Peraturan Perpajakan, Penghindaran Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Davidya Febri; Tri Sulistyani
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 10 No 2 (2018): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v10i2.79

Abstract

The purpose of this study was to determine the effect of knowledge and understanding of taxation regulations, tax avoidance and taxation sanctions simultaneously and partially on taxpayer compliance. To find out the difference in knowledge and understanding of taxation regulations, tax avoidance, taxation and compliance sanctions on private taxpayers of private employees with ASN's personal taxpayers. In this study using the population of all individual taxpayers registered in the Tegal City KPP with a sample of 100 respondents. The sampling technique using simple random sampling. Methods of data collection by distributing questionnaires. The data is processed using SPSS program version 23. The results of this study conclude that the first hypothesis is that there is the influence of knowledge and understanding of tax regulations, tax avoidance and taxation sanctions simultaneously on taxpayer compliance with a significant value of 0,000. The second hypothesis is that there is an influence of knowledge and understanding of taxation regulation partially to taxpayer compliance with the significant value equal to 0,011. The third hypothesis is that there is no partial tax avoidance effect on taxpayer compliance with a significant value of 0.069. The fourth hypothesis is that there is a partial effect of taxation sanctions on taxpayer compliance with a significant value of 0.030. The fifth hypothesis is that there are differences in knowledge and understanding of taxation regulations, tax evasion, tax sanctions and compliance with private taxpayers private employees with taxpayers personal ASN. While for both groups of taxpayers both private and ASN employees do not differ or there is no difference in preferences on tax sanctions.
Pengaruh Store Atmosfer, Persepsi Harga, dan Kualitas Pelayanan terhadap Keputusan Pembelian pada Cafe Wapress JK Pemalang Dimas Maulana Priya Adtya Yudha; Tri Sulistyani; Makmur Sujarwo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 12 No 1 (2020): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i1.94

Abstract

Effect of Store atmosfer, Price persepsion and Service Quality on Decisions on Purchasing Cafe Wapress JK in Pemalang. Essay. Faculty of Economics and Business Pancasakti Tegal University.2019. Research Objectives: 1) to find out and analyze the influence of store atmosfer on the decision to buy Cafe Wapress JK Pemalang, 2) to find out the effect of price persepsion on the decision to purchase Cafe Wapress JK Pemalang, 3) to find out the effect of service quality on the decision to purchase Cafe Wapress JK Pemalang, 4) to find out store atmosfer, price persepsion and service qauality simultaneously on the decision to cafe Wapress JK Pemalang. Method of research is survey equal quantitave the population in this study ware consumer who purchased Cafe Wapress JK Pemalang. The sampling technique used was purposive sampling. The data analysis techenique used is Spearman rank correlation, speraman rank correlation significance test, multiple correlation analysis, test of significance of multiple correlation and coefficent of determination analysis. Research results: 1) there is a strong, positive and significant influence of store atmosfer has a significant effect on the decision to purchase in Cafe Wapress JK Pemalang. Barrier can be proven by obtaining value rxy is 0,747, significant value and Zcount value of 6,666 > 1,96, 2) there is a strong, positive and significant influence price persepsion has a significant effect on the decision to purchase in Cafe Wapress JK Pemalang. Barrier can be proven by obtaining value of rxy is 0,702, significant value and Zcount value of 7,731 > 1,96, 3) there is a strong, positive and significant influence service quality has a significant effect on the decision to purchase in cafe Wapress JK Pemalang.
Pengaruh Perencanaan Pajak dan Asset Perusahaan terhadap Manajemen Laba pada Perusahaan Perdagangan Besar yang terdaftar di Bursa Efek Indonesia Tahun 2012-2015 Tri Sulistyani; Andika Dwi Kurniawan; Cairin Aulia
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 2 (2016): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (736.957 KB)

Abstract

The purpose of this study was to determine the effect of tax planning and corporate assets simultaneously and partially on earnings management in large trading companies listed on the Indonesia Stock Exchange in 2012-2015. The population in this study are all companies that are members of large trading companies listed on the Stock Exchange in 2012-2015 with 32 companies. By using a purposive sampling technique obtained 21 companies that meet the criteria as a sample. The data collection method used in this study is documentation. While the data analysis used is testing classical assumptions, multiple linear regression analysis, simultaneous significance test (F statistical test), significant test of individual parameters (statistical test t) and coefficient of determination. Based on the results of the study, the first hypothesis is acceptable, it is proven from the results of testing the significant test simultaneous parameters (F statistical test) obtained probability of a sig value of 0.0012 which is smaller than the value of a which is equal to 0.05. Based on the results of the study, the second hypothesis is acceptable, it is evidenced from the results of testing the significant test of individual parameters (statistical test t) tax planning on earnings management obtained probability of sig value of 0.003 which is smaller than a value of 0.05. Based on the results of the study, the third hypothesis is unacceptable, it is proven from the results of testing the significant individual parameters (statistical test t) company assets to earnings management obtained probability of sig value of, 608 which is greater than a value of 0.05.
Pengaruh Bauran Pemasaran Jasa terhadap Keputusan Konsumen Dalam Mencuci Mobil pada Hikam Car’s Wash Procot Kabupaten Tegal M. Rizqi; Tri Sulistyani; Iwan Suryawan
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 9 No 1 (2017): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (802.496 KB)

Abstract

The purpose of this study is 1). To find out the effect of the product on consumer decisions, 2). To find out the effect of prices on consumer decisions, 3). To find out the influence of place on Consumer Decisions, 4). To find out the effect of promotion on consumer decisions, 5). To determine the effect of the process on consumer decisions 6). To find out the influence of people on consumer decisions 7). To determine the effect of physical evidence on consumer decisions. The method used in this study is the survey research method. Data collection techniques used in this study are library study methods and questionnaires. While the data analysis techniques used are rank spearman correlation analysis and significance test of the correlation coefficient. There is a strong, positive and significant effect of the product on consumer decisions. There is a fairly strong, positive and significant influence on prices on consumer decisions. There is a fairly strong, positive and significant influence on the decisions of consumers. There is a fairly strong, positive and significant effect of promotion on consumer decisions. There is a fairly strong, positive and significant effect of the process on consumer decisions. There is a strong enough, positive and significant influence on the decisions of consumers. There is a strong, positive and significant influence on physical evidence of consumer decisions.
Usulan Perbaikan Kualitas Produk Shuttlecock “Claudia” Dengan Metode Six sigma di Perusahaan Shuttlecock “Claudia” Kabupaten Tegal Tri Sulistyani; Mitra Sari
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 13 No 2 (2021): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v13i2.198

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor penyebab terjadinya produk cacat shuttlecock merk “Claudia”, untuk mengetahui bagaimana penggunaan metode six sigma dalam per­baikan kualitas produk shuttlecock merk “Claudia”, dan memberikan usulan perbaikan kua­li­tas produk shuttlecock “Claudia” untuk meningkatkan kualitasnya dan me­ngu­rangi poduk cacat. Tek­nik pengumpulan data yang digunakan dalam penelitian adalah ob­ser­vasi dan wawancara. Se­dangkan teknik analisis data yang digunakan adalah metode six sig­ma. Kesimpulan dari pe­ne­li­tian ini adalah 1) Implementasi six sigma dalam penelitian ini me­­nggunakan siklus DMAIC (De­fine Measure Analyze Improve Control), 2) Jenis produk ca­cat shuttlecock “Claudia” paling tinggi adalah Batang Bulu Rusak (BBR), Penjahitan Antar Bulu Lepas (PABL), dan Ke­se­im­ba­ng­an laju Shuttlecock Goyah (KLSG) dengan persentase kerusakan/cacat dari total jumlah pro­duk­si sebesar 4,31%, 3) Kualitas produk shuttlecock “Claudia” memiliki nilai sigma 3,69, jadi po­sisinya ada pada kategori rata-rata industri. Pe­ru­sa­haan diharapkan dapat meningkatkan nilai sig­manya dengan melakukan berbagai upaya per­­baikan, 4) Usulan perbaikan kualitas produk shu­ttlecock “Claudia” diklasifikasikan ber­da­sar­kan 4 faktor penyebab, yaitu manusia, metode, me­sin, dan material, kemudian masing-ma­si­ng faktor penyebab diberikan rekomendasi atau usu­lan tindakan perbaikan untuk dapat me­ni­ngkatkan kualitas produk shuttlecocknya, 5) Tahap ter­ak­hir dalam usulan perbaikan kua­li­tas produk shuttlecock “Claudia” adalah control (pe­nga­wa­san), usulan perbaikan yang dapat di­berikan adalah perusahaan harus lebih ketat dalam mela­ku­kan pengawasan baik bahan ba­ku, metode, mesin, ataupun karyawannya dalam bekerja, ke­mu­di­an semua produk cacat harus ada catatan setiap harinya dan terdokumentasi dengan baik jenis ca­cat­nya, jumlah cacatnya, me­sin yang menyebabkan cacat, tahapan proses menyebabkan cacat, dsb.. Pencacatan ini bisa di­bantu dengan menggunakan lembar pengecekan.
Pengaruh Word Of Mouth Dan Direct Selling Terhadap Keputusan Pebelian di Toko Snack Umi H. Mustofa Ujungrusi Dian Lilis Khamila; Tri Sulistyani
Konsentrasi: Jurnal Manajemen dan Bisnis Vol. 2 No. 1 (2021): December
Publisher : Major Management, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (693.582 KB) | DOI: 10.12345/konsentrasi.v2i1.17

Abstract

The purpose of this study was 1) to determine the effect of word of mouth on purchasing decisions at snack shops of Umi H. Mustofa Ujungrusi, 2) to determine the effect of direct selling on purchasing decisions at snack shops of Umi H. Mustofa Ujungrusi 3) to determine the effect of word of mouth and direct selling together on purchasing decisions at Umi H. Mustofa Ujungrusi's snack shop. The hypothesis in this study is 1) there is the influence of word of mouth on purchasing decisions at Umi H. Mustofa Ujungrusi snack shops, 2). there is an effect of direct selling on purchasing decisions at the snack shop Umi H. Mustofa Ujungrusi, 3) there is an influence of word of mouth and direct selling together on the buying decision at the snack shop Umi H. Mustofa Ujungrusi. The research method used in this research is quantitative descriptive. While the data analysis method used is Spearman rank correlation analysis, multiple correlation analysis, and analysis of the coefficient of determination. The conclusions of this study are 1) there is a strong, positive and significant influence of word of mouth on purchasing decisions at the snack shop Umi H. Mustofa Ujungrusi. This is evidenced from the calculation of the Spearman rank correlation by using SPSS obtained a correlation value of 0.641 with the value of Zitung = 6.377> Ztable = 1.96. 2) there is a strong, positive and significant direct selling effect on purchasing decisions at Umi H. Mustofa Ujungrusi snack shops. This is evidenced from the calculation of the Spearman rank correlation by using SPSS obtained a correlation value of 0.637 with the value of Zitung = 6.696> Ztable = 1.96. 3) there is a strong influence of word of mouth and direct selling together on purchasing decisions at Umi H. Mustofa Ujungrusi snack shops. This is evidenced from the calculation of multiple correlations obtained by a correlation value of 0.733 with a value of Fcount = 56.295> Ftable = 3.09.
EDUKASI MODERNISASI ADMINISTRASI PAJAK: NIK MENJADI NPWP Mei Rani Amalia; Sri Murdiati; Tri Sulistyani; Yuniarti Herwinarni; Amirah Amirah; Agnes Dwita Susilawati; Agustina Handayani; Briliani Dwi Hapsari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.19689

Abstract

Tujuan pengabdian ini untuk mengedukasi masyarakat melalui penerapan NIK ke dalam NPWP yang didasarkan pada ketentuan Pasal 2 ayat (1a) Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (HPP), bahwa Nomor Pokok Wajib Pajak bagi Wajib Pajak orang pribadi yang berkedudukan di Indonesia menggunakan Identitas Nasional. Nomor (NIK). Metode penelitian yang digunakan adalah Participatory Learning. Metode ini meliputi kegiatan diskusi dan praktek langsung bersama anggota pengusaha dan remaja mengenai pentingnya pemberdayaan dan pemanfaatan NIK menjadi NPWP. Hasil pengabdiannya yaitu pelaksanaan ketentuan ini dalam rangka penyederhanaan dan kemudahan bagi wajib pajak. Sehingga disimpulan bahwa perlunya edukasi kepada masyarakat tentang penerapan NIK ke dalam NPWP merupakan hal penting yang harus disiapkan agar tidak terjadi salah persepsi dari masyarakat terkait penerapan NIK ke dalam NPWP. Perubahan ini diharapkan memberikan efek yang menguntungkan bagi masyarakat karena dalam hal ini masyarakat lebih mudah membayar pajak tanpa harus membuat NPWP dan mengurangi beberapa resiko.
Bimbingan Teknis Pendataan Massal Wajib Pajak Daerah Kabupaten Tegal Berbasis Nomor Induk Kependudukan Bagi Perangkat Desa Kecamatan Jatinegara Kabupaten Tegal Mohammad Arridho Nur Amin; Catur Wahyudi; Ibnu Muttaqin; Amirah; Sri Murdiati; Tri Sulistyani; Yuniarti Herwinarni; Mei Rani Amalia
Jurnal Pengabdian Masyarakat Isei Vol. 1 No. 2 (2023): Jurnal Pengabdian Masyarakat Isei
Publisher : ISEI Cabang Pekanbaru, Koordinator Provinsi Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46750/abdimasisei.v1i2.212

Abstract

The Tegal Regency mass taxpayer data collection program based on population identification numbers for Jatinegara sub-district village officials is a program carried out by the Tegal Regency regional government to collect data on how many tax objects are owned by residents in each sub-district. This program was carried out with the aim of providing the government with data that would later be used to calculate how much tax would be paid by taxpayers in each village. Keep in mind that taxes are one of the largest revenues for local governments. In Jatinegara sub-district, the amount of data that has been input and verified is 80% greater than in the other 6 sub-districts. This is because the village operator in charge of input can be committed to making the program a success.
Co-Authors Agustina Handayani Amirah Amirah Amirah Andika Dwi Kurniawan Briliani Dwi Hapsari Cairin Aulia Catur Wahyudi Davidya Febri Dian Lilis Khamila Dimas Maulana Priya Adtya Yudha Ibnu Muttaqin Iwan Suryawan M. Rizqi Makmur Sujarwo Mei Rani Amalia Mitra Sari Mohammad Arridho Nur Amin Siti Subaedah Sri Murdiati Susilawati, Agnes Dwita Yuniarti Herwinarni