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ANALISIS DESKRIPTIF ATAS KERTAS KERJA PENYUSUNAN LAPORAN KEUANGAN FISKAL OLEH KANTOR AKUNTAN PUBLIK âXâ Irawan, Arry; Setiawan, Setiawan; Utami, Fiesty
EKSPANSI Vol 9, No 2 (2017)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract: This study aims to obtain a valid and reliable knowledge on how the Public Accounting Firm prepares fiscal financial statements by using worksheet. This research uses descriptive qualitative method that is method which aims to describe and explain data or events with qualitative explanation sentences. The qualitative research method emphasizes on observational research methods in the field. In calculating corporate tax payable, corporate income statement is needed to calculate how much earnings before taxes obtained by the company in the current year. After that, we can calculate the companyâs income tax payable. However, there are some differences between commercial income statement and the fiscal loss statement. So that a fiscal reconciliation is required. The fiscal reconciliation is made to make the commercial income statement in accordance with the provisions for taxation. So, it would be accepted as an income statement which is in accordance with tax rules and then it can be used for calculating income tax. Keywords: Worksheet, Public Finance Report, Public Accounting FirmAbstract:This study aims to obtain a valid and reliable knowledge on how the Public Accounting Firm prepares fiscal financial statements by using worksheet. This research uses descriptive qualitative method that is method which aims to describe and explain data or events with qualitative explanation sentences. The qualitative research method emphasizes on observational research methods in the field. In calculating corporate tax payable, corporate income statement is needed to calculate how much earnings before taxes obtained by the company in the current year. After that, we can calculate the companyâs income tax payable. However, there are some differences between commercial income statement and the fiscal loss statement. So that a fiscal reconciliation is required.The fiscal reconciliation is made to make the commercial income statement in accordance with the provisions for taxation. So, it would be accepted as an income statement which is in accordance with tax rules and then it can be used for calculating income tax. Â Keywords:Worksheet, Public Finance Report, Public Accounting Firm

The Effect of Government Internal Control System on Regional Financial Accountability Utami, Fiesty; Ganika, Gerry
Economic Education Analysis Journal Vol 10 No 2 (2021): Economics Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v10i2.46629

The aims of this research is to examines the effect of government internal control system on regional financial accountability partially and simultaneously and using West Java Province as a case study. A quantitative approach utilized in this research. The population is all financial division employees in all 47 OPD in West Java Province. The data collected from 85 respondents as the sample by giving them a questionnaire instrument. This research uses SPSS 20 software to do path analysis in analyzing data. Monitoring (X5), Communication and Information (X4), Control Activities (X3), Risk Asssessment (X2), and Control Environment (X1) are the independent variables, whereas financial accountability (Y) is the dependent variable. The result indicates that the government internal control system affects 53.5% simultaneously positive and siginificant on financial accountability. That means a rising government internal control system would rising regional financial accountability. Partially, control and monitoring acttivities significantly positive in affecting financial accountability. However, control environment, risk assessment, communication and information partially does not significantly impact financial accountability in West Java Province. This paper would be great if the researchers add intervening variables like financial statement or some more dependent variables, which can be used for the future research.

The Effect of Government Internal Control System on Regional Financial Accountability Utami, Fiesty; Ganika, Gerry
Economic Education Analysis Journal Vol 10 No 2 (2021): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v10i2.46629

The aims of this research is to examines the effect of government internal control system on regional financial accountability partially and simultaneously and using West Java Province as a case study. A quantitative approach utilized in this research. The population is all financial division employees in all 47 OPD in West Java Province. The data collected from 85 respondents as the sample by giving them a questionnaire instrument. This research uses SPSS 20 software to do path analysis in analyzing data. Monitoring (X5), Communication and Information (X4), Control Activities (X3), Risk Asssessment (X2), and Control Environment (X1) are the independent variables, whereas financial accountability (Y) is the dependent variable. The result indicates that the government internal control system affects 53.5% simultaneously positive and siginificant on financial accountability. That means a rising government internal control system would rising regional financial accountability. Partially, control and monitoring acttivities significantly positive in affecting financial accountability. However, control environment, risk assessment, communication and information partially does not significantly impact financial accountability in West Java Province. This paper would be great if the researchers add intervening variables like financial statement or some more dependent variables, which can be used for the future research.

Pelatihan Pengelolaan Keuangan Bagi Usaha Mikro Kecil Menengah di Kota Cilegon Banten Tri Wahyudi; Edy Arisondha; Fiesty Utami
Dedication : Jurnal Pengabdian Masyarakat Vol 5 No 1 Maret 2021
Publisher : LPPM IKIP Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/dedication.v5i1.433

Tujuan kegiatan pengabdian masyarakat ini adalah memberikan pelatihan kepada mitra kami (pengusaha mikro) dalam mengelola keuangan di kota Cilegon. Pengelolaan ini khusus nya terkait dengan pencatatan sehingga dapat menghasilkan suatu pengelolaan yang baik dan bisa mencerminkan kondisi usaha yang sebenarnya. Meningkatnya kinerja khususnya terkait dengan pemahaman laporan keuangan merupakan target khusus dari kegiatan ini. Metode yang dipakai pada pengabdian masyarakat ini adalah Ceramah, Tutorial, Diskusi, serta di lakukan monitoring secara berkala selama periode kegiatan pengabdian. Setelah pelatihan ini berakhir, mitra secara mandiri dan paham dalam pengelolaan usaha nya tidak hanya dari aspek produksi nya tetapi juga dari aspek manajemen atau pengelola keuangan.

Laporan Keuangan Berbasis Aplikasi dan Promosi UMKM Sepatu dan Sendal di Desa Sindangsari Adih Supriadi; Fiesty Utami; Lukmanul Hakim Aziz; Edy Arisondha
Dedication : Jurnal Pengabdian Masyarakat Vol 6 No 1 (2022)
Publisher : LPPM IKIP Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/dedication.v6i1.654

Tujuan kegiatan pengabdian masyarakat ini adalah memberikan pelatihan mengenai Penggunaan Laporan Keuangan Sederhana Berbasis Aplikasi dan Peningkatan Promosi Melalui Media Sosial pada UMKM Sandal dan Sepatu di Desa Sindangsari Kecamatan Pabuaran Kabupaten Serang. Pelatihan ini diharapkan dapat mengatasi permasalahan yang dihadapi mitra dalam hal akses permodalan dan kendala dalam mendistribusikan produk. Selain itu, pengabdian ini juga dapat memberi pemahaman dan penguasaan tentang perkembangan terbaru di bidang laporan keuangan dan media promosi terbaru kepada mitra pengabdian. Metode yang dipakai pada pengabdian masyarakat diantaranya, 1) Survey, 2) Pelatihan Laporan Keuangan berbasis Aplikasi dan Promosi di Media Sosial, dan 3) Monitoring dan Evaluasi, dengan melakukan pendampingan dan evaluasi secara rutin selama periode kegiatan pengabdian. Kedepannya diharapkan mitra dapat menjadi lebih baik dalam pelaporan keuangannya dan terjadinya peningkatan penjualan produk dengan adanya peningkatan promosi yang dilakukan melalui media sosial dan online.

The Analysis of Government Intervention and Stock Market during Crises Periods Fiesty Utami; Ai Chi Hsu
Jurnal Internasional Penelitian Bisnis Terapan Vol 1 No 01 (2019)
Publisher : Politeknik Negeri Bandung

The government, through central banks, has a monetary authority to do an intervention, either directly or indirectly. Central banks do a direct intervention by exchanging reserves to influence the exchange rate and do an indirect intervention by increasing or decreasing the interest rate. However, when the currency crises happen, smoothing the currency movements by doing government intervention may reduce fears in the financial markets. This study examines the government intervention effect in 27 countries on the stock market during the crises periods, either during the Asian currency crises or currency crises of each country. To estimate abnormal returns, this study uses the traditional market model. Then, in the lack of official government intervention data, this study uses the proxy of government intervention to estimate the intervention activities. This study shows that in currency crises periods, the government interventions do not effectively impact exchange rate, stock price, and stock market return.

ANALISIS DESKRIPTIF ATAS KERTAS KERJA PENYUSUNAN LAPORAN KEUANGAN FISKAL OLEH KANTOR AKUNTAN PUBLIK “X” Arry Irawan; Setiawan Setiawan; Fiesty Utami
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 2 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i2.922

Abstract: This study aims to obtain a valid and reliable knowledge on how the Public Accounting Firm prepares fiscal financial statements by using worksheet. This research uses descriptive qualitative method that is method which aims to describe and explain data or events with qualitative explanation sentences. The qualitative research method emphasizes on observational research methods in the field. In calculating corporate tax payable, corporate income statement is needed to calculate how much earnings before taxes obtained by the company in the current year. After that, we can calculate the company’s income tax payable. However, there are some differences between commercial income statement and the fiscal loss statement. So that a fiscal reconciliation is required. The fiscal reconciliation is made to make the commercial income statement in accordance with the provisions for taxation. So, it would be accepted as an income statement which is in accordance with tax rules and then it can be used for calculating income tax. Keywords: Worksheet, Public Finance Report, Public Accounting FirmAbstract:This study aims to obtain a valid and reliable knowledge on how the Public Accounting Firm prepares fiscal financial statements by using worksheet. This research uses descriptive qualitative method that is method which aims to describe and explain data or events with qualitative explanation sentences. The qualitative research method emphasizes on observational research methods in the field. In calculating corporate tax payable, corporate income statement is needed to calculate how much earnings before taxes obtained by the company in the current year. After that, we can calculate the company’s income tax payable. However, there are some differences between commercial income statement and the fiscal loss statement. So that a fiscal reconciliation is required.The fiscal reconciliation is made to make the commercial income statement in accordance with the provisions for taxation. So, it would be accepted as an income statement which is in accordance with tax rules and then it can be used for calculating income tax. Keywords:Worksheet, Public Finance Report, Public Accounting Firm

Analisis Kinerja Keuangan UMKM Sepatu dan Sandal di Desa Sindangsari Kecamatan Pabuaran Kabupaten Serang Adih Supriadi; Fiesty Utami
Jurnal Sains Sosio Humaniora Vol. 5 No. 2 (2021): Volume 5, Nomor 2, Desember 2021
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v5i2.15779

Analisis rasio dilakukan untuk menilai kondisi keuangan suatu organisasi. Tujuan penelitian ini ialah untuk melihat kondisi keuangan di UMKM Sepatu dan Sandal di Desa Sindangsari Kecamatan Pabuaran Kabupaten Serang ditinjau berdasarkan analisa rasio keuangan dengan metode analisis deskriptif. Kinerja keuangan UMKM Sepatu dan Sandal di Desa Sindangsari berdasarkan analisa rasio likuiditas selama periode tahun 2018 - 2020 terus mengalami penurunan yang artinya kemampuan perusahaan guna mencukupi kewajiban jangka pendeknya semakin menurun. Begitu juga berdasarkan rasio profitabilitas terus mengalami penurunan kinerja. Sedangkan berdasarkan rasio leverage periode tahun 2018-2020 nilainya sangat tinggi, padahal semakin kecil rasio leverage ini, tentunya akan semakin baik karena semakin kecil resiko yang dimiliki. Di sisi lain, berdasarkan rasio aktivitas perusahaan dalam mengelola aktivanya, perusahaan ini kurang efektif karena nilai yang didapat sangat kecil / rendah.

STRATEGI BAURAN PEMASARAN DAN PENGARUHNYA TERHADAP MINAT WISATAWAN UNTUK KEMBALI BERKUNJUNG DI KAWASAN WISATA BANTEN LAMA KOTA SERANG Edy Arisondha; Fiesty Utami; Tri Wahyudi
MEDIA BINA ILMIAH Vol 15, No 12: Juli 2021
Publisher : BINA PATRIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33758/mbi.v15i12.1153

The purpose of this study is to determine the influence of the marketing mix strategy in attracting tourists to return to visit the tourist area of Banten Lama, Serang City, either simultaneously or partially. The marketing mix variables used are: product, price, promotion, location, people, process, and physical evidence as variable X. Meanwhile, interest in visiting tourists is an aspect used to explain variable Y. The population in this study were all tourists who had visited. to the Old Banten tourist attraction. Purpossive sampling was used to take samples with a sample size of 100 respondents. Multiple Linear Regression is used as a data analysis method in this research. From the results of the F test, it is known that product variables, price, promotion, location, people, process, and physical evidence can simultaneously influence the interest of tourists to return to visit the old Banten tourism area with a significance level of 0.000 <0.05. Partially only the Promotion, People and Process variables that influence the interest of tourists to visit again. The process variable has the greatest influence in attracting tourists to return to the tourist area of Old Banten with a large influence of 14.98%.

KEGIATAN PENGENDALIAN, PEMANTAUAN DAN AKUNTABILITAS KEUANGAN DAERAH Fiesty Utami
MEDIA MANAJEMEN JASA Vol 9, No 1 (2021): MEDIA MANAJEMEN JASA
Publisher : UNIVERSITAS 17 AGUSTUS 1945 jAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/mmj.v9i1.4971

ABSTRAKPengelolaan keuangan daerah tentunya merupakan pengalokasian dana publik yang harus dapat dipertanggungjawabkan. Penelitian ini dilakukan untuk mengetahui besarnya pengaruh variabel kegiatan pengendalian dan pemantauan terhadap akuntabilitas keuangan daerah dengan di Provinsi Jawa Barat. Adapun dalam penelitian ini, kegiatan pengendalian (X1) dan pemantauan (X2) ialah sebagai variabel X. Sedangkan aspek untuk menjelaskan variabel Y dalam penelitian ini ialah akuntabilitas keuangan daerah. Dengan menggunakan regresi berganda pada 85 sampel, penelitian ini menunjukkan bahwa kegiatan pengendalian (X1) memberikan pengaruh sebesar 11.02% dan signifikan terhadap akuntabilitas keuangan daerah. Sedangkan, pemantauan (X2) memberikan pengaruh sebesar 5.48% dan signifikan terhadap akuntabilitas keuangan daerah.Kata Kunci: Akuntabilitas, Keuangan Daerah, Pemantauan, Pengendalian ABSTRACTThe regional financial management is the allocation of public funds that must be accounted for. This research was conducted to determine the influence of control and monitoring activity variables on regional financial accountability in West Java Province. As in this study, control activities (X1) and monitoring (X2) are the X variable. Meanwhile, the aspect to explain the Y variable in this study is regional financial accountability. By using multiple regressions on 85 samples, this study shows that control activities (X1) have an impact of 11.02% and are significant on regional financial accountability. Meanwhile, monitoring (X2) has a significant effect of 5.48% on regional financial accountability.Keywords: Accountability, Regional Finance, Monitoring, Control

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