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All Journal Jurnal Abdiraja Jurnal Ekonomi dan Teknik Informatika KOMMAS: Jurnal Pengabdian Kepada Masyarakat JCSE: Journal of Community Service and Empowerment
W, Caecilia Rosma
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PENGARUH DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH DI KABUPATEN PURWOREJO Caecilia Rosma W
JURNAL EKONOMI DAN TEKNIK INFORMATIKA Vol 6 No 2 (2018): Jurnal Ekonomi Dan Teknik Informatika
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.605 KB)

Abstract

The implementation of the regional autonomy policy is supported by the financial balance between the central government and regional governments as stated in Law No. 33 of 2004concerning Financial Balance between Central and Regional Governments. In the Act, what ismeant by the balance between the central and regional governments is the existence of agovernment financing system, which includes the financial division between the central andregional governments and regional distribution in a proportional, democratic, fair and transparentmanner by taking into account the potential, conditions and needs of each area. Equalization of inter-regional financial capabilities is intended to reduce capacityinequality between regions through the application of formulas that take into account regionalneeds and potential through the General Allocation Fund (DAU). In the implementation of regionalautonomy Regional Original Revenue (PAD) is also needed to provide flexibility to the regions inseeking funding as a manifestation of the principle of decentralization, as well as for the welfare ofthe people in the region, given the source of regional income received also has limitations. In carrying out efforts to increase the implementation of regional autonomy and the successof the decentralization system, it is necessary to analyze the General Allocation Fund (DAU) andRegional Original Revenue (PAD) on Regional Expenditures. This study aims to analyze thedominant income factors for regional spending, especially in Purworejo Regency for the period2010 to 2017. The results obtained are stated by the coefficient of determination value 0.966, which meansthat the general allocation fund and the original revenue area have a positive and significant effecton the regional expenditure with the contribution value of 96.6%. Partially, the general allocationfund has no effect on the regional expenditure and the original revenue of the region has an effecton the regional expenditure with a significance value of 0.006. Simultaneously, general allocationfund and local own revenue have positive and significant influence to local expenditure inPurworejo Regency with significance value 0.000.
ANALISIS PENGELOLAAN KEUANGAN PADA USAHA MIKRO KECIL DAN MENENGAH ( UMKM) DI KECAMATAN KUTOARJO Caecilia Rosma Widiyohening; Riya Sapta Dewi
JURNAL EKONOMI DAN TEKNIK INFORMATIKA Vol 10 No 1 (2022): JURNAL EKONOMI DAN TEKNIK INFORMATIKA
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/jneti.v10i1.185

Abstract

Accounting is the main means to support a business implementation process. Many factors cause failure in small and medium micro businesses (UMKM. One of them is the low financial report. With financial statements the company can find out the condition of a company. Micro, Small and Medium Enterprises (UMKM) as a supporter of the nation's economy until now there are still many who have not applied accounting in running their businesses. This study aims to identify and analyze the application of accounting in Micro, Small and Medium Enterprises (UMKM) as well as constraints faced in them. The population in this study were MSMEs in Kutoarjo Sub-district engaged in trade and manufacturing. The method of taking research samples using random sampling which amounted to 93 respondents with an error rate of 10%. Data obtained through the results of questionnaires and documentation. The analysis technique of this study is qualitative descriptive. The results of this study indicate that of 93 respondents, (55.91%) UMKM in Kutoarjo District have recorded sales and (59.14%) records of purchases. For recording inventory (35.48%), costs (41.94%) and salaries only (23.66%). The obstacles that hampered UMKM in the application of accounting include UMKM assuming that making financial reports is too difficult. In addition, many UMKM do not understand and do not know how to make financial reports and there is no need for accounting applications.
PELATIHAN AKUNTANSI SEDERHANA BAGI PELAKU UMKM DI KABUPATEN PURWOREJO Agus Dwi Atmoko; Caecilia Rosma Widiyohening; Pratika Ayuningtyas
KOMMAS: Jurnal Pengabdian Kepada Masyarakat Vol 2, No 3 (2021): KOMMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : KOMMAS: Jurnal Pengabdian Kepada Masyarakat

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Abstract

Belum adanya pencatatan keuangan yang dilakukan oleh pelaku UMKM sedikit banyak mempengaruhi kinerja UMKM di Indonesia. Pencatatan akuntansi merupakan salah satu kemampuan yang harus dimiliki pelaku UMKM. Sumber daya manusia yang belum cakap membuat hal ini sulit dilakukan. Tujuan pelatihan ini adalah peningkatan kemampuan sumber daya manusia (SDM) pelaku UMKM di Kabupaten Purworejo. Tahapan pelatihan meliputi persiapan, pelaksanaan dan evalusi. Setelah pelatihan dilaksanakan pengetahuan para pelaku UMKM terhadap akuntansi meningkat. Diharapkan pelaku UMKM menerapkan pencatatan akuntansi dalam menjalankan usahanya.Kata kunci: pelatihan; akuntansi sederhana; UMKM
Pendampingan Pelaporan Pajak oleh Relawan Pajak di KPP Pratama Purworejo Pratika Ayuningtyas; Caecilia Rosma Widiyohening; Lutfi Ashar Mauludin
Jurnal ABDIRAJA Vol 5 No 2 (2022): Jurnal Abdiraja
Publisher : LPPM Universitas Wiraraja Sumenep, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451, Telp. (0328) 673399 Fax. (0328) 673088

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/adr.v5i2.1942

Abstract

Pembinaan terhadap wajib pajak diberikan melalui berbagai kegiatan edukasi pajak. Edukasi pajak ini diharapkan dapat menciptakan perilaku sadar pajak yang tinggi, meningkatkan pengetahuan dan keterampilan, serta kepatuhan pajak dari wajib pajak. Salah satu cara edukasi pajak kepada masyarakat adalah penyuluhan melalui pihak ketiga. Tax Center Politeknik sawunggalih Aji merupakan pihak ketiga yang ikut serta dalam peran meningkatkan kepatuhan wajip pajak dengan melibatkan mahasiswa dalam kegiatan relawan pajak. Tujuan dari pelaksanaan relawan pajak adalah untuk memberikan edukasi pajak, asistensi pelaporan surat pemberitahuan (SPT) tahunan pajak penghasilan (PPh) orang pribadi, yaitu membantu wajip pajak untuk dapat melaporkan SPTnya secara e-filing. Mahasiswa yang terlibat kegiatan relawawan pajak tidak hanya hanya memiliki kompetensi di bidang ilmu teoretis saja, tetapi juga memiliki kemahiran untuk menyelesaikan pekerjaan dengan baik. Pengabdian ini dilakukan di KPP Pratama Purworejo, selama kurang lebih satu bulan melalui empat tahap diantaranya: pelatihan, arahan, pelaksanaan program pendampingan dan evaluasi. Relawan pajak ini ditempatkan di KPP Purworejo dan juga juga ditempatkan di sejumlah instansi di kabupaten Purworejo. Hasil dari kegiatan ini adalah para wajib pajak merasa terbantu karena para relawan pajak juga ditempatkan di instansi pemerintahan, sehingga para wajib pajak yang memiliki profesi tidak harus datang langsung ke KPP Purworejo untuk melaporkan SPTnya.
Pelatihan Kapasitas SDM Bidang Pengelolaan Keuangan Pada Badan Usaha Milik Bersama (Bumdesma) Supriono; Caecilia Rosma Widiyohening
JCSE: Journal of Community Service and Empowerment Vol. 4 No. 2 (2023): JCSE Oktober 2023
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jcse.v4i2.743

Abstract

BUMDesma exists as a "joint business", or as the parent of BUMDesma businesses in villages, where each unit, which stands independently, is regulated and managed in synergy by BUMDesma so that its business can grow and be empowered together. The problem that arises in BUMDesma is the limited human resources in the field of accounting, especially the process of preparing financial reports in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The aim of this service activity is to help BUMDesma be able to present financial reports in accordance with accounting standards, which produces information for stakeholders quickly, accurately and accountably. The method used in this service is training and mentoring, this service activity is carried out in three stages. The results of this service activity are in the form of financial reports in accordance with SAK ETAP consisting of; balance sheet, income statement, statement of changes in equity, cash flow statement and notes to financial statements.
Co-Authors Agus Dwi Atmoko Lutfi Ashar Mauludin Pratika Ayuningtyas Riya Sapta Dewi Supriono