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PERAN MEKANISME GOOD CORPORATE GOVERNANCE (GCG) TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) Aris Setiawan; Ali Afif
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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This study was conducted to obtain empirical evidence of the role of Good CorporateGovernance (GCG) Mechanisms on Corporate Social Responsibility Disclosure(CSRD). The GCG mechanism is proxied by managerial ownership, institutionalownership, number of commissioners, number of audit committees and independentcommissioners. The population in this study were all listed manufacturingcompanies (IDX) in 2018-2020. Sampling in this study using purposive samplingmethod with a total of 341 samples. Hypothesis testing analysis technique usingmultiple linear regression analysis. The results of this study show that the variableof the good corporate governance mechanism as proxied by managerial ownership,institutional ownership, number of commissioners, number of audit committees andindependent commissioners has a positive and significant effect on corporate socialresponsibility disclosure by the company. However, partially, only managerialownership variables and the number of audit committees have a positive andsignificant effect, while the institutional ownership variables, the number of boardsof commissioners and independent commissioners have no effect

Formation of Sharia Entrepreneurship ValuesIn Boarding Schools Reni Dwi Widyastuti; Febriati Febriati; Ali Afif
Devotion : Journal of Research and Community Service Vol. 3 No. 13 (2022): Special Issue
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i13.296

This study intends to determine the method of developing the values of independence of the students of Mu'Inul Islam Kubu Raya Islamic boarding school. This type of research is qualitative research, with primary data sources, namely data obtained directly from the object of research, namely the Mu'Inul Islam Kubu Raya boarding school and secondary data sources in the form of articles and research reports) and interviews. Data was collected through observation, interviews and documentation. The collected data were then analyzed using descriptive analytical methods. The results showed: the Islamic boarding school method in developing the independence values of Mu'Inul Islam Kubu Raya students is based on the philosophy of gusjigang (a good boy, good character, good at reciting the Koran, good at trading) Sunan Kudus, the process is carried out using observation methods, practical methods, theoretical studies, motivation, facilitation, and exemplary. It can be seen from an Islamic economic perspective, the method for developing the values of independence of students at the Mu'Inul Islam Kubu Raya Islamic boarding school is taken from the values of Islamic teachings about entrepreneurship contained in the Koran, hadith and the life practices of the Prophet Muhammad SAW. the process is carried out using observation methods, practical methods, theoretical studies, motivation, facilitation, and exemplary. It can be seen from an Islamic economic perspective, the method for developing the values of independence of students at the Mu'Inul Islam Kubu Raya Islamic boarding school is taken from the values of Islamic teachings about entrepreneurship contained in the Koran, hadith and the life practices of the Prophet Muhammad SAW. the process is carried out using observation methods, practical methods, theoretical studies, motivation, facilitation, and exemplary

Model of Forming a Sharia Entrepreneurial Spirit In Islamic Boarding Schools Ali Afif; Febriati Febriati; Reni Dwi Widyastuti
Devotion : Journal of Research and Community Service Vol. 3 No. 14 (2022): Special Issue
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i14.312

Orphanages as places of learning and Islamic character building, have empowerment programs to help improve the quality of foster children's skills through formal education, religious education and entrepreneurship training. The purpose of this study was to analyze the strategies for encouraging entrepreneurial spirit in Islamic boarding schools and the factors that form the entrepreneurial spirit of students at Islamic boarding schools, especially in the Kubu Raya district, West Kalimantan province. The method used is behavioral observation, direct interviews with students and managers and caretakers at Islamic boarding schools. Then the results of the answers will be processed using triangulation data and to be concluded. The research was conducted at Mu'inul Islam and Darul Fikri Islamic boarding schools, Kubu Raya district, West Kalimantan province. The results of this study indicate that the main strategies and factors in building an entrepreneurial spirit are faith and piety. It was also found that Islamic boarding schools have a major role in molding Islamic entrepreneurial spirit, namely creating business units by empowering students and the community through entrepreneurship programs so that they can support and improve the welfare of students and the community in creating many jobs. Through the involvement of students in entrepreneurship in Islamic boarding schools, they have succeeded in educating alumni to establish business fields. namely creating business units by empowering students and the community through entrepreneurship programs so that they can support and improve the welfare of students and the community in creating lots of jobs. Through the involvement of students in entrepreneurship in Islamic boarding schools, they have succeeded in educating alumni to establish business fields. namely creating business units by empowering students and the community through entrepreneurship programs so that they can support and improve the welfare of students and the community in creating many jobs. Through the involvement of students in entrepreneurship in Islamic boarding schools, they have succeeded in educating alumni to establish business fields.

IMPLEMENTASI PENGELOLAAN KEUANGAN PELAKU UMKM BERDASARKAN SAK-EMKM Afif, Ali
E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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This research was conducted on SMEs to analyze financial management. The results of financial management play a role in knowing the right steps for MSME actors to manage their business. This research method uses a qualitative form, namely by explaining various phenomena experienced by researchers from various literature sources. The limitations in this research approach are in every report that has been made by MSME actors, after that the researcher explains various theories and then prepares financial statements based on SAK EMKM. Based on the results of the research that has been carried out along with the descriptions that have been put forward regarding the discussion of financial statement analysis of MSME business actors, it can be concluded that MSME business actors have not been able to compile financial reports based on SAK EMKM. This can be seen from the evidence of the data that the researcher received, which is only in the form of recording the entry and exit of cash, recording the number of sales and purchases, and records of costs incurred. The inability of MSME actors in compiling financial reports based on SAK EMKM is due to a lack of information and processes as well as socialization in financial management.

ANALISIS PENGELOLAAN KEUANGAN UMKM PADA SEKTOR PARIWISATA DI KOTA PONTIANAK (STUDI KASUS PELAKU UMKM DI TEPIAN SUNGAI KAPUAS PONTIANAK) Dinda Aprianda; Endang Kristiawati; Ali Afif
E-Jurnal Akuntansi, Auditing & Investasi Vol 2 No 1 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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This study focuses on analysis of the financial management of Ministry of Micro, Small and MediumEnterprises (MSMEs) in the tourism sector in Kota Pontianak which aims to describe how MSMEs arefinancially managed and the government's efforts to regenerate MSME excecutant. This study usesinterviews with respondents, with a population and sample of four business excecutant on the banks ofthe Kapuas River, Pontianak. Data collection uses a structured interview method with the theme of theconcept of survival during a pandemic and financial reports. The analysis tool uses triangulation. Thedata analysis technique used is the data validity technique. Based on the results of the analysis of theconcept of survival during the pandemic and the financial statements obtained, it can be concluded thatthe financial management of MSMEs of the Kapuas River, Pontianak is quite good in terms ofinvestment, operations and strategy, but not good enough in controlling because MSME excecutant onlycontrol finances based on daily receipts without the recording process so that many MSME excecutantneed to record a minimum of profit and loss statements so that financial management is more optimal.The government in regrowing MSMEs is very good because it provides assistance ranging from DirectCash Assistance to People's Business Credit for MSME excecutant so that they can run their businesses.

ANALISIS KESIAPAN PENERAPAN DIGITALISASI AKUNTANSI USAHA MIKRO KECIL SEKTOR PARIWISATA DI KABUPATEN MEMPAWAH Tania Lasari; Endang Kristiawati; Ali Afif
E-Jurnal Akuntansi, Auditing & Investasi Vol 3 No 1 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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This research prioritizes the discussion of how. Readiness to Implement the Digitalization of Accounting for Smalland Medium Enterprises Sector.Tourism in Mempawah Regency which aims to find out how the ReadinessAnalysis for the Implementation of Digitalization of Accounting for Micro Small Businesses in the Tourism Sectorin Mempawah Regency. This study uses a qualitative research method, with data collection techniques that areused, namely carrying out direct observation activities at the research site, interviewing informants, making thenecessary documentation. The data analysis technique used is In-deph Interview. Based on the results of thisstudy, the Preparedness of Digitalization of Accounting for Small and Micro Enterprises in the Tourism Sector inMempawah Regency, namely the two research objects that the researchers examined, namely Pondok Pengkangin Piniti and Jungkat Beach in Jungkat, that currently the two MSME objects have optimism and are willing toinnovate that technology and digital can change their business for the better and don't mind trying new things.However, they still feel overwhelmed in the learning process and feel they do not understand the digitalizationsystem.

Implementation of SAK E-MKM: Key Factor in Improving MSME Performance Aris Setiawan; Wilda Sari; Ali Afif; Rizki Fakhrul Yahya; Rina Mayasafitri
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8239

Abstract Purpose - This study aims to test and analyze the factors that influence the application of SAK-EMKM. The factors used are the perceptions of MSME actors, SAK-EMKM socialization, SAK-EMKM training and human resource (HR) competencies. Design/methodology/approach - This research uses quantitative methods, and the data obtained comes from distributing questionnaires to MSME actors in Pontianak City. Data in this research was processed with the assistance of software IMB SPSS 25.Findings - The results showed the results of the Adjusted R Square value of 0.883, this means that the application of SAK-EMKM can be explained by MSME perceptions, SAK-EMKM socialization, SAK-EMKM training and Human Resource Competencies (HR) by 88.3%. In the influence test, it is known that MSME perceptions, SAK-EMKM socialization and HR competencies have a positive and significant effect on the application of SAK-EMKM in MSME actors, while SAK-EMKM training has no effect on the application of SAK-EMKM. This study recommends that MSME actors be able to record financial statements in accordance with SAK-EMKM. Research limitations/implications – This research has limitations on the scope of the research area. Keywords: Implementation of SAK-EMKM, MSME Actors, and MSME Perception

ANALISIS PENYUSUNAN LAPORAN KEUANGAN PADA UMKM KAWASAN KERATON ISTANA SURYA NEGARA DI KABUPATEN SANGGAU Revi Savira; Endang Kristiawati; Ali Afif
E-Jurnal Akuntansi, Auditing & Investasi Vol 2 No 2 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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This research focuses on the discussion of the preparation of financial statements in MSMEs in the Keraton Istana Surya Negara Area in Sanggau Regency which aims to describe how and the factors faced by MSME actors and the design of MSME financial statements based on SAK EMKM. This research is a qualitative research with a descriptive approach. The data collection technique uses the interview method to the speakers, with the population and samples, namely msME actors in the Keraton Istana Surya Negara Area in Sanggau Regency. The data analysis techniques used are Indepth Interview (in-depth interview) and SAK EMKM.Based on the results of this study in the process of preparing financial reports in the Palace Area of the Keraton Istana Surya Negara, it shows that they have not implemented financial statements based on SAK EMKM. Let alone the recording of financial statements based on SAK EMKM, even simple bookkeeping does not exist, plus the average educational background condition is only elementary school graduates and some other high schools. In running a business, MSME actors never store or record evidence of transactions that occur every day. Thereason is that a preparation of financial statements is used so that MSME actors can find out the ability and capacity of the business for planning their future business development.

ANALISIS POTENSI PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN DI KABUPATEN LANDAK Rosiska; Ali Afif; Sartono; Rizky Fakhrul Yahya
E-Jurnal Akuntansi, Auditing & Investasi Vol 3 No 2 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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This study entitled "Analysis of Potential Hotel Tax and Restaurant Tax Revenues in Landak District". Regionalautonomy currently needs to be reviewed to find sources of regional income, Landak Regency has considerablepotential in tax revenues, especially hotel taxes and restaurant taxes. This research was conducted with the aimof knowing the magnitude of the potential for hotel tax and restaurant tax in 2021, the factors that are obstaclesto hotel tax and restaurant tax revenue and also to find out the efforts made by BPRD in overcoming obstacles tohotel tax and restaurant tax revenue. The method used in this research is descriptive method with a qualitativeapproach which is a writing that describes the actual situation based on the object under study, according to theactual situation at the time the research took place. The analytical tool used is potential analysis using thepotential calculation formula and questionnaire analysis. The results of the potential calculation show that thepotential for hotel taxes and restaurant taxes is very large for hotel taxes, namely Rp. 330,386,450. compared tothe realization that was received in 2021 it was relatively low, namely only Rp. 145,347,320. while for therestaurant tax Rp. 2,855,395,000. compared to the realization that was received in 2021 it was relatively low,namely only Rp. 2,507,541,762. factors constraining the lack of understanding of hotel and restaurant tax payersregarding tax payments and sanctions that are not fully applied to taxpayers. Efforts made by BPRD to overcometax revenue constraints by conducting outreach to hotel and restaurant tax payers.

Implementation of Merdeka Belajar Kampus Merdeka in the Accounting Study Program Pancha Bhakti University Risal Risal; Endang Kristiawati; Febriati Febriati; ali Afif
International Journal of Education, Teaching, and Social Sciences Vol. 4 No. 1 (2024): International Journal of Education, Teaching and Social Sciences
Publisher : Training and Research Institute Jeramba Ilmu Sukses (TRI - JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijets.v4i1.1436

Through the application of MBKM, it is expected that students can optimally achieve learning outcomes, with the free opportunity to take learning credits outside the study program for three semesters. In the effort to implement the MBKM program, preparations are made starting with reviewing the curriculum that adapts to MBKM policies and collaborating with partners. In addition, it also requires readiness from all elements within the Panca Bhakti University environment. The purpose of this research is to see how far the MBKM policy has been implemented, the obstacles encountered in implementing the MBKM policy, as well as the efforts made at the university and faculty levels to support the implementation of the MBKM policy in the Panca Bhakti University Accounting Study Program. The method used in this research is a survey method. The results of the research show very positive things, where lecturers, education staff and students have supported the implementation of the MBKM policy in the Accounting Study Program and it is hoped that the results of this research can become recommendations in strengthening the application of MKBM at the faculty and university levels.

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