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All Journal Jurnal Difusi Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal
Supriatna, Iyeh
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences

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Audit Tata Kelola Sistem Informasi Pemerintahan Daerah (SIPD) Menggunakan Framework COBIT 5 (Studi Kasus Pada BAPPEDA Provinsi Jawa Barat) Jayanti, Rima; Supriatna, Iyeh
Indonesian Accounting Research Journal Vol 4 No 2 (2024): Indonesian Accounting Research Journal (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i2.5147

Abstract

The implementation of this application is due to the replacement of Permendagri No. 77 of 2020 concerning regional financial management which has replaced the previous Permendagri namely Article 391 paragraph (1) of Law No. 23 of 2014 concerning Regional Government which is the legal basis for BAPPEDA of West Java Province in implementing the Local Government Information System (SIPD) to assist regional financial management so that it can run effectively and efficiently. This study aims to find out the current maturity level (IT Maturity Level) of the current SIPD governance. This research is applied research with qualitative research methods based on a case study approach. For determining the maturity level of SIPD governance, this research uses the scoring method. The governance audit in this study was conducted using the COBIT 5 Framework by selecting IT Processes in all EDM, APO, BAI, DSS, and MEA domains. The result of measuring the maturity of SIPD governance at BAPPEDA of West Java Province is 2.88 at level 2 in the "Repeatable but Intuitive" category, meaning that the process of implementing the SIPD has reached a transitional stage from habit and repetition to being more structured. It is hoped that the results of this maturity level measurement can be used as input to improve the quality of SIPD governance in BAPPEDA West Java Province
PENINGKATAN KEMAMPUAN DIGITAL MARKETING DAN KEPATUHAN PAJAK BAGI UMKM KULINER KOTA BANDUNG DI ERA PANDEMI COVID-19 Burhany, Dian Imanina; Suwondo, Sulistia; Mai, Muhamad Umar; Supriatna, Iyeh; Dahtiah, Neneng; Irawan, Arry; Sembiring, Etti Ernita; Afriady, Arif
Jurnal Difusi Vol 5 No 1 (2022): Jurnal Difusi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/difusi.v5i1.3308

Abstract

Dampak ekonomi pandemi Covid-19 terhadap UMKM (usaha mikro, kecil, dan menengah) masih berlangsung hingga tahun 2021 ini. Banyak UMKM yang merugi hingga gulung tikar karena menurun drastisnya penjualan akibat dibatasinya pergerakan masyarakat di luar rumah. Setelah pandemi berlangsung selama satu tahun, sudah seharusnya tahun 2021 ini menjadi tonggak untuk bangkitnya kembali UMKM. Salah satu cara yang dapat dilakukan adalah dengan perluasan pemasaran melalui digital marketing. Digital marketing merupakan upaya penting yang dapat dilakukan untuk membantu pemasaran produk UMKM mengingat kondisi pandemi telah memaksa masyarakat untuk melakukan berbagai aktivitas secara online. Pelaku UMKM juga menghadapi masalah pajak. Tingkat kepatuhan pajak pelaku UMKM masih relatif rendah yang terlihat dari rendahnya jumlah pajak yang dibayarkan dan SPT (Surat Pemberitahuan Tahunan) yang dilaporkan. Masalah digital marketing dan kepatuhan pajak ini juga dialami oleh pelaku UMKM kuliner Kota Bandung yang tergabung dalam Koperasi WJS (Wirausaha Baru Jawa Barat Sejahtera). Oleh karena itu solusi yang diberikan adalah dengan melaksanakan program PkM (Pengabdian kepada Masyarakat) untuk meningkatkan pengetahuan dan keterampilan teknik digital marketing dan perpajakan bagi anggota Koperasi WJS pelaku UMKM kuliner Kota Bandung. Metode yang digunakan adalah pelatihan dan pendampingan secara online. Evaluasi akhir yang dilakukan setelah pelatihan menunjukkan bahwa pengetahuan dan kemampuan peserta mengenai digital marketing dan perpajakan telah meningkat dibandingan sebelum pelatihan.
Analisis Dan Perancangan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil Dan Menengah (SAK EMKM) Pada UMKM Classyid.Thrift Saputra, Kurniawan; Syarief, Ahmad; Rufaedah, Yanti; Supriatna, Iyeh
Indonesian Accounting Literacy Journal Vol 4 No 2 (2024): Indonesian Accounting Literacy Journal (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i2.3351

Abstract

This final project research was conducted at one of the Micro, Small and Medium Enterprises (MSMEs) Classyid.thrift located at Griya Mukti Asri Blok C16 no.10 RT03 RW05 Ds. Kedungdawa district. Kedawung Kab. Cirebon. This MSMEs is engaged in clothing, especially warm clothes. As long as this company is running, it has not carried out standardized bookkeeping. The standard used for MSMEs in Indonesia is the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The research method used in this research is descriptive qualitative. Data collection techniques used in this study through observation, interviews, and documentation. The results of this study will be in the form of financial statements from MSMEs Classyid.thrift based on SAK EMKM which consists of statements of financial position, income statements, and notes to financial statements.
Co-Authors Afriady, Arif Ahmad Syarief, Ahmad Arry Irawan, Arry Dahtiah, Neneng Dian Imanina Burhany Jayanti, Rima Kurniawan Saputra Muhamad Umar Mai Sembiring, Etti Ernita Suwondo, Sulistia Yanti Rufaedah, Yanti