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Menampilkan 1–9 dari 9 artikel
Analisis Pengaruh Kekuatan Otoritas Pajak terhadap Kepatuhan Wajib Pajak dengan Moral Pajak sebagai Variabel Mediasi pada UMKM di Jakarta Pusat
Sabina Berlina Gulo
; Ratnaningrum Ratnaningrum
; Sri Wahyuning
; Eni Endaryati
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 32
, No 1
(2026)
This study focuses on micro, small, and medium enterprises (MSMEs) in Central Jakarta, which play an important role in the national economy, particularly through their contribution to state revenue from the taxation sector. The purpose of this study is to examine how taxpayers’ knowledge and compliance with tax regulations influence tax revenue generated from the MSME sector. The distribution of questionnaires to MSME taxpayers was used as the main instrument to collect research data through a q...
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Analisa Tren dalam Mengevaluasi Kinerja Rasio Keuangan Pt. Gudang Garam Tbk (GGRM) Selama Periode 2020-2023
Bambang Widjanarko Susilo
; Benny Cuaca
; Edy Susanto
; Ayu Miranti Kusumaningrum
; Galuh Aninditiyah
; Rezky Eko Prasetyo
; Zahra Dinul Khaq
; Vivi Kumalasari Subroto
; Febryantahanuji Febryantahanuji
; Sri Wahyuning
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 2
, No 3
(2025)
Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline i...
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Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023
Sukarno, Mutiara
; Mutiara Sukarno
; Ratnaningrum Ratnaningrum
; Sri Wahyuning
; Risma Nurhapsari
JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 1
(2025)
Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan yang terdiri dari capital adequancy ratio, liquid assets of total asset, dan net interest margin terhadap nilai perusahaan dengan profitabilitas (return of asset) sebagai variabel moderasi. Penelitian ini menggunakan metode kualitatif. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada periode 2020-2023. Data ini diakses melalui website www.idx.com dan website resmi...
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Pemberdayaan Organisasi Ekstrakurikuler PMR dalam Upaya Peningkatan Pola Makan Gizi Seimbang dengan Media ‘Isi Piringku’
Rinayati Rinayati
; Sri Wahyuning
; Harsono Harsono
; Cempaka Kumala Sari
; Sugeng Santoso
Jurnal Pengabdian Masyarakat
Vol 2
, No 2
(2025)
"Isi Piringku" is a dietary guideline developed by the Ministry of Health of the Republic of Indonesia as part of a balanced nutrition campaign. Understanding this concept is particularly important for elementary school-aged children, as this is a critical period for physical growth, mental development, and the formation of healthy lifestyle habits. A balanced nutritional intake plays a vital role in improving learning concentration, supporting physical activity, and preventing various diseases...
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Pemberdayaan Organisasi Ekstrakurikuler PMR dalam Upaya Peningkatan Pola Makan Gizi Seimbang dengan Media ‘Isi Piringku’
Rinayati Rinayati
; Sri Wahyuning
; Harsono Harsono
; Cempaka Kumala Sari
; Sugeng Santoso
Jurnal Pengabdian Masyarakat
Vol 2
, No 2
(2025)
"Isi Piringku" is a dietary guideline developed by the Ministry of Health of the Republic of Indonesia as part of a balanced nutrition campaign. Understanding this concept is particularly important for elementary school-aged children, as this is a critical period for physical growth, mental development, and the formation of healthy lifestyle habits. A balanced nutritional intake plays a vital role in improving learning concentration, supporting physical activity, and preventing various diseases...
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Analisis Pengaruh Modal Inti terhadap Profitabilitas dengan Mediasi Dana Pihak Ketiga Dan Kredit yang Diberikan pada Bank Perkreditan Rakyat di Indonesia Periode 2015-2023
Nindi Anggi Wardan
; Sri Wahyuning
; Eka Satria Wibawa
; Dhevi Dadi Kusumaningtyas
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 1
, No 4
(2024)
This study on profitability aims to analyze the effect of Core Capital on Profitability with the mediation of Third Party Funds and Credit Given at Rural Credit Banks in Indonesia for the period 2015-2023. The sample used in this study was 108 monthly data, selected using the purposive sampling method. The monthly data comes from the Indonesian Banking Statistics report published by the Financial Services Authority (OJK). The data analysis technique used is path analysis using multiple linear re...
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Perancangan Sistem Informasi Persediaan Metode First In First Out Berbasis Web
Nur Inayah
; Sri Wahyuning
; Jarot Dian Susatyono
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 1
, No 2
(2024)
An accounting system that includes the organization of forms, records and reports that are focused in such a way as to provide information related to finance that is really needed by management to make it easier for company managers. A well-structured accounting system will also provide good meaning for management in managing its business. Every company has several accounting systems that are interrelated and work together to achieve certain goals. Inventory is arranged in staggered form (list/t...
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Program Kemitraan Masyarakat Posyandu Lansia RW V Kelurahan Bambankerep Kota Semarang
Erawati, Ambar Dwi
; Rinayati
; Sri Wahyuning
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 6
, No 1
(2022)
One problem that arises from the development of health is one of increasing dependents of the productive age community towards unproductive communities. The elderly group will experience a decrease in the degree of health both naturally or caused due to disease. There is a need for an elderly coaching program that starts from pralansia is very necessary to maintain productivity. In RW V, Kelurahan Bambankerep Posyandu Lansia has not yet been formed, but there are elderly gymnastic activities tha...
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Likuiditas, Return On Assets, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas Pajak
Endaryati, Eni
; Vivi Kumalasari Subroto
; Sri Wahyuning
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 2
(2021)
Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship betwe...
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