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PROFESIONALISME, INDEPENDENSI DAN ETIKA PROFESI TERHADAP KINERJA AUDITORWILAYAH KOTA MALANG Hernanik, Nova Dwi; Putri, Ayu Kemala
Conference on Innovation and Application of Science and Technology (CIASTECH) CIASTECH 2018 "Inovasi IPTEKS untuk mendukung Pembangunan Berkelanjutan"
Publisher : Universitas Widyagama Malang

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Penelitian ini bertujuan untuk menguji pengaruh profesionalisme, independensi dan Etika profesi terhadap Kinerja Auditor pada Kantor Akuntan Publik di Wilayah Malang. Jenis penelitian ini adalah kuantitatif. Populasi yang digunakan adalah seluruh auditor kantor akuntan publik di Wilayah Malang yang tergabung dalam Institut Akuntan Publik Indonesia yang berjumlah 8 Kantor Akuntan Publik. Pengambilan sampel dalam penelitian ini menggunakan metode sampling jenuh.Sumber data yang digunakan adalah data primer dan sekunder. Data diperoleh dari penyebaran kuesioner secara langsung kepada responden. Target responden penelitian ini adalah 44 responden namun data responden yang dapat diolah adalah 37 jawaban responden. Analisis tersebut dapat dihitung dengan menggunakan alat bantu komputer yaitu program Statistical Package for the Social Sciences (SPSS). Hasil penelitian ini menunjukkan profesionalisme berpengaruh positif terhadap kinerja auditor, independensi berpengaruh positif terhadap kinerja auditor, etika profesi tidak berpengaruh terhadap kinerja auditor, sehingga profesionalisme, independensi, dan etika profesi berpengaruh secara signifikanterhadap kinerja auditor di wilayah kota Malang.

Analisis Faktor Yang Mempengaruhi Kinerja Penelitian Dosen Perguruan Tinggi Swasta (Pts) Kluster Madya Di Kota Malang Lukitaningtias, Firina; Hernanik, Nova Dwi
Arthavidya Jurnal Ilmiah Ekonomi Vol 20, No 2 (2018)
Publisher : Arthavidya Jurnal Ilmiah Ekonomi

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ABSTRACT. Lecturers are one of the important components in Higher Education. The roles, duties and responsibilities of lecturers become an important matter in the role of contributing to the realization of the National Education Goals. One component is the involvement of lecturers in implementing the Tridharma of Higher Education as a form of lecturer performance. The Tridharma includes education and teaching, research, and community service. This study aims to analyze the factors that influence the performance of private university (PTS) middle class lecturers in Malang City, especially in the field of research, which has not received much attention. The research method used is explanatory research with a quantitative approach. Data collection techniques were carried out using a questionnaire distributed to 40 PTS lecturers in the middle cluster in Malang City. Data analysis techniques using multiple regression analysis. The results showed that the variables of ability and expertise (X1), motivation (X2), organizational resources (X3), leadership (X4), and organizational structure (X5) simultaneously affected the research performance of PTS lecturers in the middle cluster in Malang. Keywords: Ability And Expertise, Motivation, Organizational Resources, Leadership, Organizational Structure, Lecturer Research Performance

Analisis Faktor Yang Mempengaruhi Kinerja Penelitian Dosen Perguruan Tinggi Swasta (Pts) Kluster Madya Di Kota Malang Lukitaningtias, Firina; Hernanik, Nova Dwi
Arthavidya Jurnal Ilmiah Ekonomi Vol 20 No 2 (2018)
Publisher : Fakultas Ekonomi Universitas Wisnuwardhana

ABSTRACT. Lecturers are one of the important components in Higher Education. The roles, duties and responsibilities of lecturers become an important matter in the role of contributing to the realization of the National Education Goals. One component is the involvement of lecturers in implementing the Tridharma of Higher Education as a form of lecturer performance. The Tridharma includes education and teaching, research, and community service. This study aims to analyze the factors that influence the performance of private university (PTS) middle class lecturers in Malang City, especially in the field of research, which has not received much attention. The research method used is explanatory research with a quantitative approach. Data collection techniques were carried out using a questionnaire distributed to 40 PTS lecturers in the middle cluster in Malang City. Data analysis techniques using multiple regression analysis. The results showed that the variables of ability and expertise (X1), motivation (X2), organizational resources (X3), leadership (X4), and organizational structure (X5) simultaneously affected the research performance of PTS lecturers in the middle cluster in Malang. Keywords: Ability And Expertise, Motivation, Organizational Resources, Leadership, Organizational Structure, Lecturer Research Performance

ANALISIS PENGARUH PROSEDUR PAJAK YANG MEMPENGARUHI TINGKAT KESADARAN MASYARAKAT UNTUK MEMBAYAR PAJAK (Studi pada KPP Singosari khususnya Wilayah Kecamatan Singosari) Hernanik, Nova Dwi
Arthavidya Jurnal Ilmiah Ekonomi Vol 13 No 1 (2012)
Publisher : Fakultas Ekonomi Universitas Wisnuwardhana

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Manusia di dalam organisasi memegang peranan yang menentukan dalam keberhasilan. Penelitian ini dilakukan untuk menganalisis pengaruh prosedur pajak terhadap kesadaran masyarakat akan membayar pajak di KPP Pratama Singosari khususnya Wilayah Kecamatan Singosari. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh prosedur apa saja yang mempengaruhi tingkat kesadaran masyarakat membayar pajak, baik secara parsial ataupun simultan antara prosedur pajak yang terdiri dari pendaftaran NPWP, pembayaran pajak, pelaporan pajak terhadap kesadaran masyarakat membayar pajak di Wilayah Kecamatan Singosari. Metode analisis statistik yang digunakan analisis regresi linier berganda.Hasil penelitian ini menunjukkan bahwa dimensi prosedur pajak yang terdiri dari pendaftaran NPWP, pembayaran pajak, pelaporan pajak secara simultan berpengaruh signifikan terhadap kesadaran masyarakat Wilayah Kecamatan Singosari. Sedangkan secara parsial dimensi prosedur pajak yang terdiri dari pendaftaran NPWP, pembayaran pajak, pelaporan pajak mempunyai pengaruh secara signifikan terhadap kesadaran masyarakat Wilayah Kecamatan Singosari.Kata Kunci : Pendaftaran NPWP, Pembayaran Pajak, Pelaporan Pajak, Kesadaran Masyarakat

ANALISIS BIAYA RELEVAN SEBAGAI ALAT PENGAMBILAN KEPUTUSAN PENERIMAAN ATAU PENOLAKAN PESANAN KHUSUS Hernanik, Nova Dwi
Arthavidya Jurnal Ilmiah Ekonomi Vol 22 No 1 (2020): Maret
Publisher : Fakultas Ekonomi Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/a.v22i1.161

Abstrak. PT. X is a service company that manufactures Tires, Carpets, andHoses. This study aims to determine the application of cost classification, but alsoto find out relevant cost analysis on this company, and evaluate the impact on thecompany's profit and loss in accepting or rejecting special orders. The method ofresearch conducted by the author is to conduct research directly to the company,observe company activities, study documents related to the object of research,and also conduct interviews with relevant parties. In addition, the authors alsoconducted a literature study so that it could assist the writer in calculating therelevant costs in making decisions whether to accept or reject special orders. Theresults showed that PT. X has not yet classified the production costs properly, sothat management decision making is also not right, where many companies rejectspecial orders, without analyzing them first. From the findings of existing problems,the authors suggest that the company should evaluate the production costsincurred in the company on a regular basis so as to obtain accurate and adequatecost data. Companies should also make a separation between fixed costs andvariable costs because this is quite important in providing relevant information tocompanies to build long-term competitive advantage.Keywords: Relevant Costs of Decision Making Tools, Receiving or DecliningSpecial Orders.

Pengaruh pemahaman wajib pajak, pengaplikasian sistem e-filing, dan kualitas pelayanan fiskus terhadap kepatuhan pph pasal 21 Hernanik, Nova Dwi; Handayati, Puji
INOVASI Vol 18, No 1 (2022)
Publisher : Faculty of Economics and Business Mulawarman University

Penelitian ini bertujuan untuk mengetahui (1) Pengaruh Pemahaman Wajib Pajak Terhadap Kepatuhan Pajak Penghasilan Pasal 21 Pada Pegawai Teknis di PDAM Kota Malang, (2) Pengaruh Penerapan Sistem E-Filing Terhadap Kepatuhan Pajak Penghasilan Pasal 21 Pada Pegawai Teknis di PDAM Malang Kota, (3) Pengaruh Kualitas Pelayanan Fiskus terhadap Kepatuhan PPh Pasal 21 Pada Pegawai Teknis di PDAM Kota Malang, dan (4) Pengaruh Pemahaman Wajib Pajak, Penerapan Sistem E-Filing, dan Kualitas Pelayanan Fiskus secara bersama-sama dengan Pemenuhan PPh Pasal 21 Pegawai Teknis di PDAM Kota Miskin. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling yaitu pengambilan sampel berdasarkan kriteria yang ditentukan oleh peneliti. Pengumpulan data dalam penelitian ini adalah data primer dari kuesioner. Responden sasaran dalam penelitian ini adalah 83 responden namun data responden yang dapat diolah adalah 74 jawaban responden. Metode pengujian dalam penelitian ini adalah dengan menggunakan Uji Validitas, Uji Reliabilitas dan Analisis Regresi Linier Berganda dengan SPSS Versi 20.

MSMES Marketing Strategies Of Batik Malangan In The Covid19 Pandemic Nova Dwi HERNANIK; Sudarmiatin SUDARMIATIN; Agus HERMAWAN
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 1 (2022): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i1.242

Economic activity must grow and develop faster than the growth in the number of people looking for work. One closely related element to economic growth is MSMEs, namely micro, small and medium enterprises.Indonesia's wealth assets that can be used as objects of batik tourism are also used as Indonesian cultural identity to the world. It is the reason that attracts researchers to make Batik Blimbing Malang SMEs the research object. Currently, the main task of Batik Blimbing Malang that must be carried out as a batik industry that is sufficiently developed to maintain the viability of its business in the situation of the COVID-19 pandemic era, is one of them by designing appropriate promotional strategies to face market competition. Therefore, this study aims to explore the sales promotion strategy of SMEs by conducting a qualitative research approach. This study was conducted on Batik Blimbing Malang. The results showed that the strategy of Batik Blimbing Malang in maintaining its business continuity, among others, was to do several points, including: Advertising, Personal selling, Sales promotion, Public relations, Word of mouth, Customer relationship.

Religiusity And Bank Products And Their Relationship With Decision Making In Micro Small Medium Business Funding In Pt Bank Muamalat Indonesia Nova Dwi Hernanik; Heri Pratikto
International Journal of Science, Technology & Management Vol. 3 No. 4 (2022): July 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i4.532

This study aims to determine the impact of religion and banking products on the financing decisions of small and medium-sized enterprises (MSMEs) at Bank Muamalat Indonesia Malang Branch. A sample of this survey is an MSME lending customer at Bank Muamalat Indonesia Malang Branch. This study uses primary data through the distribution of quizions. The survey method uses the method of multiple linear regression analysis with SPSS version 18. The results of simultaneous tests based on the findings show that religion and banking products have a common and significant influence on the coefficients of funding. The results show that religion does not have a partial and significant impact on funding decisions. Second, banking products have a partial and significant impact on funding decisions. This study is expected to benefit Bank Muamalat Indonesia, especially PT Bank Muamalat Indonesia Malang Branch, in terms of product design that is more diverse and adapted to the needs of MSME.

E-Commerce Strategy to Increase Sales Turnover (Study on Smes Masabil Malang) Novita Rifaul Kirom; Nova Dwi Hernanik
Journal of Social Research Vol. 1 No. 12 (2022): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v1i12.343

Latar Belakang: Kabupaten Malang merupakan sebuah kabupaten di provinsi Jawa Timur dengan luas wilayah terluas kedua dan kabupaten dengan jumlah penduduk terbesar di Jawa Timur (Wikipedia.com). Tujuan: Untuk menganalisis kemampuan UKM Masabil Malang dalam hal teknologi khususnya e-commerce Metode: Yang membedakan bentuk bisnis ini dengan bentuk iklan baris adalah selain menawarkan tempat sebagai media untuk mempromosikan barang dagangannya, E-commerce juga menyediakan layanan metode pembayaran untuk transaksi online. Hasil: Hasil penelitian berupa jawaban wawancara dengan informan mengenai faktor-faktor yang menjadi strategi pemasaran produk untuk meningkatkan omzet penjualan. Dari hasil wawancara dengan 4 subjek diketahui bahwa faktor produk menjadi faktor pendorong peningkatan omzet penjualan.

Pengaruh pemahaman wajib pajak, pengaplikasian sistem e-filing, dan kualitas pelayanan fiskus terhadap kepatuhan pph pasal 21 Nova Dwi Hernanik; Puji Handayati
INOVASI Vol 18, No 1 (2022): Februari
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v18i1.10438

Penelitian ini bertujuan untuk mengetahui (1) Pengaruh Pemahaman Wajib Pajak Terhadap Kepatuhan Pajak Penghasilan Pasal 21 Pada Pegawai Teknis di PDAM Kota Malang, (2) Pengaruh Penerapan Sistem E-Filing Terhadap Kepatuhan Pajak Penghasilan Pasal 21 Pada Pegawai Teknis di PDAM Malang Kota, (3) Pengaruh Kualitas Pelayanan Fiskus terhadap Kepatuhan PPh Pasal 21 Pada Pegawai Teknis di PDAM Kota Malang, dan (4) Pengaruh Pemahaman Wajib Pajak, Penerapan Sistem E-Filing, dan Kualitas Pelayanan Fiskus secara bersama-sama dengan Pemenuhan PPh Pasal 21 Pegawai Teknis di PDAM Kota Miskin. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling yaitu pengambilan sampel berdasarkan kriteria yang ditentukan oleh peneliti. Pengumpulan data dalam penelitian ini adalah data primer dari kuesioner. Responden sasaran dalam penelitian ini adalah 83 responden namun data responden yang dapat diolah adalah 74 jawaban responden. Metode pengujian dalam penelitian ini adalah dengan menggunakan Uji Validitas, Uji Reliabilitas dan Analisis Regresi Linier Berganda dengan SPSS Versi 20.

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