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All Journal Jurnal Akuntansi dan Keuangan Monex: Journal of Accounting Research Jurnal Riset Akuntansi Terpadu Jati: Jurnal Akuntansi Terapan Indonesia MATAPPA: Jurnal Pengabdian Kepada Masyarakat JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Jurnal Riset Bisnis dan Investasi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Bisnis dan Akuntansi Jurnal Online Insan Akuntan Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Keuangan dan Bisnis Journal of Public and Business Accounting Applied Accounting and Management Review
Aryanto Aryanto
Poiliteknik Harapan Bersama
Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mechanical Engineering Public Health Social Sciences

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Faktor Penentu Penerapan Akuntansi Digital pada UMKM: Intervensi Pemerintah sebagai Variabel Pemoderasi Aryanto; Ida Farida
Jurnal Bisnis dan Akuntansi Vol 24 No 2 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i2.1473

Abstract

Technological advance and intense business competition require MSME actors to be able to take advantage of technology in managing their business, one of which is by applying digital accounting. The purpose of this study is to analyze the factors that determine MSME actors in implementing digital accounting with government intervention as a moderating variable. The factors that will be analyzed in this study use the Technology-Organization-Environment (TOE) Framework. The study was conducted on MSME actors in the City and Regency of Tegal with a sampling technique in the form of accidental sampling. The research obtained is in the form of primary data with the technique of collecting it through a questionnaire. The data that has been collected was analyzed using SmartPLS 3.0. The result showed that compatibility, owner commitment, and competitive pressure had a significant effect on the application of digital accounting, while relative advantage had no significant effect on the application of digital accounting. Government intervention is not able to moderate in this research model. The result of this study is expected to be used by the government as consideration for policy making related to the development of a digital financial ecosystem fo MSMEs in the City and Regency of Tegal.
PENGARUH PENGETAHUAN AKUNTANSI TERHADAP PENERAPAN AKUNTANSI DIGITAL SERTA DAMPAKNYA TERHADAP KINERJA UMKM Aryanto Aryanto; Fitri Amaliyah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i3.y2022.p243-254

Abstract

MSME actors have not been able to fully utilize the use of technology, this is a challenge for MSME actors in Indonesia. This study aims to determine the effect of accounting knowledge of MSME actors on the application of digital accounting and its impact on MSME performance. The type of data in this study is quantitative data with the primary data source from a questionnaire. The population in this study is MSMEs in the Brebes District, Brebes Regency with a sample of 65 MSMEs using a simple random sampling technique. The data analysis technique in this study used the SEM Partial Least Square (PLS) method. The result showed that the level of accounting knowledge has a significant positive effect on the application of digital accounting, the level of accounting knowledge has no effect on performance, and the application of digital accounting has a significant positive effect on performance.
Analisis Penerapan Tax Planning Atas Pajak Penghasilan Pasal 21 Pada Perum Bulog Sub Divre Pekalongan Revona Cahya Pramesti; Asrofi Langgeng Noermansyah; Aryanto
Journal of Public and Business Accounting (JoPBA) Vol. 1 No. 2 (2020): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (789.212 KB) | DOI: 10.31328/jopba.v1i2.118

Abstract

Abstract. Tax Planning is one of function from Tax Management that is used for estimating the amount of paid taxes and other things to avoid taxes. Meanwhile, income tax 21’s article is income taxes such as salary, wages, honorarium, allowances, and other payments in name of anything related to work or position, services, and personal activity. This research was for knowing the practice of tax planning on income tax 21’s article at Perum BULOG Sub-Divre Pekalongan. The technique used in collecting data are observation, interviews, documentation and literature. The method used in analysing data was Descriptive Quantitative and Qualitative Method. Result of this research shows that Gross Up Method was the most proper method for calculating Income Tax 21’s article, because based on subvention of income taxes clause for employee include of reduced cost so that company profits become smaller and so owed taxes either. Keywords: Tax Planning, Income Taxes article 21
Pengaruh Pengetahuan Akuntansi terhadap Penerapan Akuntansi Digital serta Dampaknya terhadap Kinerja UMKM Aryanto Aryanto; Fitri Amaliyah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i3.y2022.p243-254

Abstract

MSME actors have not been able to fully utilize the use of technology, this is a challenge for MSME actors in Indonesia. This study aims to determine the effect of accounting knowledge of MSME actors on the application of digital accounting and its impact on MSME performance. The type of data in this study is quantitative data with the primary data source from a questionnaire. The population in this study is MSMEs in the Brebes District, Brebes Regency with a sample of 65 MSMEs using a simple random sampling technique. The data analysis technique in this study used the SEM Partial Least Square (PLS) method. The result showed that the level of accounting knowledge has a significant positive effect on the application of digital accounting, the level of accounting knowledge has no effect on performance, and the application of digital accounting has a significant positive effect on performance.
ANALYSIS OF THE APPLICATION OF ANDROID-BASED ACCOUNTING APPLICATIONS TO COMPILE FINANCIAL REPORTS AT THE WORKSHOP PERKASA AUTORESTO AND CLUB TEGAL Hilda Paramadina Puspaningrum Haliem; Yeni Priatna Sari; Aryanto Aryanto
Applied Accounting and Management Review (AAMAR) Vol 2, No 1 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.639 KB) | DOI: 10.32497/aamar.v2i1.4409

Abstract

Bengkel Perkasa Autoresto and Club Tegal are MSMEs engaged in services that have not made financial reports in accordance with applicable standards. This study aims to helps Bengkel Perkasa Autoresto and Club in arrange and produce financial reports by implement an android-based accounting application, named SI APIK. The results of these financial statements can be used by the company to know the profite and loss obtained. This type of research is qualitative research use descriptive method. The data collection technique used in this research is by conduct interview, observation, documentation, and literature study. Based on the research results, the application of SI APIK can be used easily. SI APIK application helps Bengkel Perkasa in arrange financial reports according to SAK EMKM so that it can find out profit or loss obtained.
Perancangan Sistem Informasi Akuntansi Pengelolaan Keuangan untuk Yayasan Insan Mulia Surakarta Yeni Priatna Sari; Abdul Kharis Almasyhari; Aryanto Aryanto
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18175

Abstract

Penelitian ini memiliki tujuan untuk melakukan perancangan sistem  informasi akuntansi untuk pengelolaan keuangan khususnya di bagian pembayaran SPP bagi Yayasan Insan Mulia Surakarta yang mengelola SDIT dan SMPIT. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Sistem informasi ini diharapkan dapat memberikan kemudahan bagi bendahara Yayasan dalam mengelola keuangan Yayasan, memberikan kecepatan dalam penyajian informasi keuangan serta memberikan keyakinan bahwa dana siswa telah di kumpulkan dengan baik.
PENGARUH PENGGUNAAN APLIKASI AKUNTANSI BERBASIS DIGITAL TERHADAP KUALITAS INFORMASI AKUNTANSI DAN KINERJA USAHA PADA UMKM Aryanto Aryanto; Ida Farida; Anisa Ramahdani
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 2 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v7i2.6626

Abstract

The specific objective of this research is to analyze the effect of the use of digital accounting on the quality of accounting information produced, the effect of using digital-based accounting on business performance, the effect of the quality of accounting information on business performance, and the mediating effect of the quality of accounting information on the relationship between the use of digital accounting on the performance of MSMEs. This study uses quantitative data types sourced from primary data from questionnaires. Respondent population from UMKM in Tegal City with sampling technique using purposive sampling. Structural Equation Model (SEM) test data analysis method. The results showed that the use of digital accounting did not have a significant effect on the quality of accounting information, the use of digital accounting had a positive and significant effect on business performance, the quality of accounting information had no significant effect on business performance, and the quality of accounting information was not able to mediate the effect of using digital accounting on business performance. This study provides an overview of the effect of using digital accounting applications on MSMEs so that they can be a reference for encouraging digitization in MSMEs.
Co-Authors Abd. Rasyid Syamsuri Abdul Kharis Almasyhari Andri Widianto Anisa Ramahdani Christina Tri Setyorini Fera Tri Wulandari Hermanto Fitri Amaliyah Hanna Khoirunnisa Hetika Hetika Hetika Hetika Hetika Hetika, Hetika Hikmatul Maulidah Hilda Paramadina Puspaningrum Haliem Ida Farida Ida Farida Ida, Farida Krisdiyawati Krisdiyawati Krisdiyawati Krisdiyawati Krisdiyawati Krisdiyawati, Krisdiyawati Naila Hanum Noerman syah, Asrofi Langgeng Rafi Syaefudin Revona Cahya Pramesti Sunandar Sunandar Sunandar Sunandar Sunandar Sunandar Yeni Priatna Sari, Yeni Priatna