Article Per Year (5 Year)
p-Index From 2020 - 2025
1.704
P-Index
This Author published in this journals
All Journal Agregat: Jurnal Ekonomi dan Bisnis Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) MONSU'ANI TANO Jurnal Pengabdian Masyarakat Abdimas Universal Jurnal Ekonomi dan Binsis
Winda Ayu Virginia
Politeknik Baubau
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Physics Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
Pengaruh Pemutihan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Pendapatan sebagai variabel Moderating Muarif Leo; Winda Ayu Virginia; Irmawati Alimuddin; Herman Herman; Muhammad Resky Arwana
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.953

Abstract

This study aims to determine the effect of motor vehicle tax waiver policy on taxpayer compliance and how income moderates the effect of motor vehicle tax waiver policy on motor vehicle taxpayer compliance. The type of research used is quantitative research with primary data. The data technique collection is a questionnaire media. The population in this case is taxpayers who are served by the SAMSAT office region Baubau, South Est Sulawesi which utilizes the motor vehicle tax waiver policy, totaling 10,600 taxpayers. by using the Slovin formula, the minimum number of samples is 99. The sample determination uses purposive sampling method. Next, the researchers distributed questionnaires. The number of questionnaires that can be processed is 81 questionnaires while the rest cannot be processed because they are incomplete or not returned. The data analysis technique in this research is Moderated Regression Analysis (MRA). The results showed that the motor vehicle tax whitening policy had no significant effect on motor vehicle tax compliance. Taxpayer income has a significant and positive effect on taxpayer compliance with motor vehicle taxes. Taxpayer income has no significant effect on the relationship between motor vehicle tax waiver policy and motor vehicle tax compliance. This study also shows that the income variable is categorized as a moderating predictor variable.
Analysis Of Conventional Methods And Activity Based Costing (ABC) Methods In Determining Product Cost Unit In Bagoster Business Baubau City Herman; Irmawati Alimuddin; Winda Ayu Virginia; Muarif Leo; Muhammad Akbar
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.304

Abstract

The selling price of a product can be a company's strength or weakness, so an appropriate cost recording method is needed. This study aims to compare the recording of product costs a unit using the conventional method and the activity based costing (ABC) method in the Bagoster Business in Baubau City using descriptive statistical quantitative methods. The types of products produced are Fried Meatballs, Monster Fried Meatballs, Tofu Walik, and Monster Fried Indomie. Fried Meatballs, the cost a unit of the conventional method and the ABC method were Rp 12,025.71 and Rp 11,955.66, respectively. Monster Fried Meatballs, the cost a unit for the conventional method and the ABC method is Rp 12,250 and Rp 15,543.85, respectively. Tofu Walik, the unit costs of the conventional method and the ABC method are Rp. 13,129 and Rp. 13,965,157, respectively. Monster Fried Indomie, the cost a unit for the conventional method and the ABC method is Rp. 15,025 and Rp. 11,435.816, respectively. Results of the study, two methods present different results, but ABC method provides a more accurate recording because it charges costs based on cost activities that occur in the product, not equating costs to all products like the conventional method pattern
Kinerja Keuangan Pemerintah Desa di Masa Pandemi Covid 19, Studi Kasus Desa Lapara Kec. Siompu Kab. Buton Selatan Winda Ayu Virginia; Rusman Ramli
Jurnal Ekonomi & Bisnis Vol 1 No 1 (2022): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (958.82 KB) | DOI: 10.57151/jeko.v1i1.4

Abstract

Good financial management will have an impact on good financial performance which can be measured by several indicators. This study aims to analyze the financial performance of the Village Government before and during the Covid 19 pandemic. This research was conducted in Lapara Village, Siompu District, South Buton Regency, Southeast Sulawesi Province. The data collected is secondary data, namely the Lapara Village APBDes in 2019 and 2020. The data analysis technique in this study is a quantitative descriptive of the Lapara Village APBDes using two performance indicators, namely effectiveness and efficiency. The results of this study indicate that the Financial Performance of Lapara Village, Siompu District, South Buton Regency before and during the Covid 19 Pandemic did not change and was included in the fairly effective category with an effectiveness value range of 90-100%. Using efficiency analysis, it was also found that both before the pandemic and during the Covid-19 pandemic, the category was less efficient, namely before the pandemic was 93.96% and after the pandemic was 97.12%. This study also found that there was an increase in the realization of the APBDes in Lapara Village before and during the Covid 19 pandemic.
Pendampingan Penyusunan Laporan Keuangan Sederhana Bagi UMKM Kopi di Desa Kaongke-ongkea, Kecamatan Pasarwajo, Kabupaten Buton Herman Herman; Muarif Leo; Winda Ayu Virginia; Irmawati Alimuddin; Resfika Aswira; Nurdin Nurdin
Abdimas Universal Vol. 4 No. 2 (2022): Oktober
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v4i2.242

Abstract

Buton Regency has potential in developing commodities, especially coffee, which is located in the village of Kaongke-ongkea, Pasarwajo District and is the first coffee village in Buton land. The problem faced by coffee UMKM entrepreneurs is that they do not yet know how to compile financial reports in a simple way, therefore the purpose of this service is to provide knowledge and understanding so that coffee UMKM entrepreneurs in Kaongke-ongkea Village can be independent, especially in recording and compiling financial reports in a timely manner. simple. This community activity program uses mentoring and training methods in the form of simple examples of transactions related to business in the coffee sector. With this service program, coffee UMKM entrepreneurs in Kaongke-Ongkea Village are expected to improve their understanding, knowledge and skills and be independent in compiling simple financial reports.
PELATIHAN PEMBUATAN KRIPIK, PENGEMASAN DAN PERHITUNGAN HARGA POKOK PRODUKSI BAGI UMKM Muarif Leo; Herman Herman; Winda Ayu Virginia; Irmawati Alimuddin; Misran Misran
MONSU'ANI TANO Jurnal Pengabdian Masyarakat Vol 6, No 2 (2023)
Publisher : Universitas Muhammadiyah Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/tano.v6i2.2799

Abstract

Keripik Talas merupakan salah satu komoditi yang ada di desa kaongke-ongkea yang dapat dikembangkan untuk peningkatan pendapatan bagi UMKM, kegiatan pengabdian ini berupa pelatihan kepada salah satu UMKM yang dimana pelaku UMKM ini belum mengetahui bagaimana cara mengelola umbi talas menjadi sebuah makanan instan atau siap saji dengan beberapa varian rasa serta bagaimana cara menentukan harga pokok penjualan. Oleh karena itu tujuan dilakukannya pengabdian ini untuk memberikan pemahaman dan pelatihan mulai dari tata cara mengelola, pengemasan, perhitungan harga pokok penjualan, dan sampai pada pelatihan teknik pemasaran.
Pengaruh Pengetahuan, Sanksi, dan Tarif Terhadap Kepatuhan Wajib Pajak PBB-P2 Winda Ayu Virginia; Irmawati Alimuddin
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1925

Abstract

The research was conducted to determine the influence of knowledge, sanctions and tariffs on compliance with rural and urban land and building tax payers. This research was carried out at the Baubau City Dispenda because it has a strategic location and is one of the cities with quite high economic activity. The population in the study were all urban/rural land and building taxpayers. The sample used is the 2022 Baubau City Urban/Rural Land and Building Tax taxpayers. The sampling technique used is purposive sampling, that is, taxpayers are selected who come to pay the Urban/Rural Land and Building Tax at the Baubau City Bapenda office. Determination Withdrawal of samples using the slovin formula with a total of 90 respondents. The data analysis technique in this study is variant-based with the Partial Least Square (PLS) alternative using SmartPLS software. This research provides empirical evidence regarding taxpayer compliance in paying PBB-P2 in Baubau City and the following conclusions can be expressed: 1) Taxpayer knowledge has a significant effect on taxpayer compliance in paying PBB-P2; 2) Tax sanctions have a significant effect on taxpayer compliance in paying PBB-P2; 3) Tax rates have no significant effect on taxpayer compliance in paying PBB-P2. The Baubau City Government can continue to maintain existing policies such as the socialization of PBB-P2 and can also design policies so that paying off PBB-P2 becomes a condition for managing several licensing administrations which are the authority of the Baubau City Government.
Sosialisasi Pelaksanaan Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Irmawati Alimuddin; Winda Ayu Virginia
Abdimas Universal Vol. 5 No. 2 (2023): Oktober
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v5i2.321

Abstract

Kaongke-ongkea Village is one of the sub-districts in Pasarwajo sub-district, Buton Regency. The people of Kaongke-ongkea Village are known to be very strong in working together to develop the region. However, in this process, there are still shortcomings in Kaongke-ongkea Village, so support from other parties is needed to realize the vision and mission of Buton Regency in terms of teaching. For this reason, Baubau Polytechnic, through the Economics and Business Department, Tax Accounting Study Program, is trying to become a medium to contribute to Kaongke-ongkea Village in overcoming the problem of increasing awareness of Land and Building Tax in Rural and Urban Communities. Kaongke-ongkea village generally earns its living as a farmer and coffee producer. The method of this activity is carried out using the lecture, discussion, and question and answer method. The lecture method is used to present the material, followed by discussion and questions and answers. Through this socialization activity, it is hoped that it can foster a spirit of compliance with tax obligations for the people in Kaongke-ongkea Village through educational material about sanctions and rates for Rural and Urban Land and Building Tax (PBB-P2) in the form of audio visuals, empowering the potential of the people of Kaongke-ongkea Village, District. Pasarwajo Buton Regency in increasing Taxpayer Awareness to pay their taxes.
Pengaruh Kesadaran Wajib Pajak Dan Penggunaan E-tax Service Terhadap Kepatuhan Wajib Pajak Pada Kpp Pratama Bontang Risna, Risna; Misran, Misran; Gafur, Abdul; Leo, Muarif; Virginia, Winda Ayu; Alimuddin, Irmawati; Pudo, Fajar
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1809

Abstract

This study aims to determine the effect of taxpayer awareness and the use of e-Tax services including (e-Registration, e-SPT, e-Filling, e-Billing), at the Bontang Pratama Tax Office. The research method used is a quantitative method. The data used in this study are primary data in the form of interviews, questionnaires and secondary data in the form of literature studies. The object of research in this study is individual taxpayers registered at the Bontang Pratama Tax Service Office. The population of this study is all individual taxpayers who carry out business activities or freelance work at the Bontang Pratama Tax Office who report SPT electronically (e-Filling), with a total of 15,036 WPOP. The sampling method used is Purposive Sampling of 100 respondents. The analysis method used is multiple linear regression with the help of IBM SPSS Statistics 25 software. The results of this study indicate that: (1) Taxpayer awareness has a positive effect on taxpayer compliance at the Bontang Pratama Tax Office. (2) The use of e-Registration has a positive effect on taxpayer compliance at the Bontang Pratama Tax Office. (3) The use of e-SPT has a positive effect on taxpayer compliance at KPP Pratama Bontang. (4) The use of e-Filling has a positive effect on taxpayer compliance at KPP Pratama Bontang. (5) The use of e-Billing has a positive effect on taxpayer compliance at KPP Pratama Bontang. (6) Taxpayer awareness and the use of e-tax services including e-Registration, e-SPT, e-Filling, and e-Billing have a positive effect on taxpayer compliance at KPP Pratama Bontang.
Asymmetrical Information Between Smes And Banking: A Perspective From Signaling Theory Virginia, Winda Ayu; Misran
Agregat: Jurnal Ekonomi dan Bisnis Vol. 9 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol9.i1/17385

Abstract

The aim of this research will be to look more deeply into the problems faced by MSMEs in obtaining capital from banks due to the existing information asymmetry. This study uses a qualitative method that aims to explore the conditions in the field. The data analysis model used in this study is descriptive, qualitative, and quantitative, presented in the form of tables and images with descriptive statistics so that a comprehensive picture is obtained that can explain the research questions. Data collection techniques use questionnaires in the form of closed and open questions, interviews, and documentation.We find that there are information asymmetry between customers and banks. The information signal given by customers cannot be understood properly by bank officers because the information conveyed is in accordance with the SOP set by the bank. Customers modify the information given to bank officers so that the credit given is approved for several reasons such as insufficient collateral, other urgent needs, paying off debts from other creditors (take over), for new businesses, education costs and helping families. The bank's developed instrument should have identified the customer's signal. The bank can ignore this signal because the customer has a credit score that is not problematic and pays installments on time.
Co-Authors Alimuddin, Irmawati Herman Herman Herman Herman Irmawati Alimuddin Laras Sitoayu Misran Misran Misran Misran Misran Muarif Leo Muhammad Akbar Muhammad Resky Arwana Nurdin Nurdin Pudo, Fajar Resfika Aswira Risna Risna, Risna Rusman Ramli Wiwik Handayani