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Rika Syahadatina
Universitas Madura
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Studi Mengenai Penggunaan Informasi Akuntansi oleh Sektor Bisnis Informal Rosy Aprieza Puspita Zandra; Rika Syahadatina; Ah. Suryansyah
Jurnal Kajian Akuntansi Vol 3, No 2 (2019): DESEMBER 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i2.2680

Abstract

AbstractThis study is intended to understand and analyze the extent of the use of accounting information by informal sector businesses. This study is a qualitative case study with a descriptive approach, which was carried out on the informal sector merchant community groups (MSMEs) in the Sae Salera Pamekasan culinary tourism area. Data was collected from business owners who were considered to understand accounting behavior in the business that they manage, and one employee of Dinas Koperasi & UKM Pamekasan. The results of the study show that theoretically the information is not yet fully understood by business actors, but in practice the concept of cost and profit margin has been put to good use. Accounting practice is interpreted as a complexity, while the MSMEs prefer something that is considered easy and simple; through experience, memory and intuition. Researchers view this as another form of belief; that for MSMEs in Sae Salera, experience, memory and intuition are more important than written notes.Keywords: Propietary accounting; Accounting information; Informal sector business.Abstrak Kajian ini ditujukan untuk memahami dan menganalisis sejauh mana pemanfaatan informasi akuntansi oleh usaha sektor informal kawasan Sae Salera di Kota Pamekasan. Kajian ini merupakan studi kasus kualitatif dengan pendekatan deskriptif, yang dilakukan pada kelompok masyarakat pedagang sektor informal (UMKM) di kawasan wisata kuliner Sae Salera Pamekasan. Data dihimpun dari pelaku usaha yang dianggap memahami perilaku akuntansi di usaha yang dikelolanya, dan satu orang pegawai Dinas Koperasi dan UMKM. Hasil kajian menunjukkan secara teoritis bahwa informasi belum dipahami secara sempurna oleh pelaku usaha, namun pada praktiknya konsep biaya dan marjin laba telah dimanfaatkan dengan baik. Praktik akuntansi dimaknai sebagai sebuah kerumitan, sementara para pelaku usaha lebih memilih sesuatu cara yang dianggap mudah dan sederhana, yaitu melalui pengalaman, ingatan dan intuisi. Peneliti memandang hal ini sebagai sebuah bentuk lain dari sebuah keyakinan; bahwa bagi UMKM di Sae Salera, pengalaman, ingatan, dan intuisi merupakan hal yang lebih penting daripada catatan tertulis.Kata kunci: Propietary accounting; Informasi akuntansi; Usaha sektor informal.
PENGARUH EARNINGS MANAGEMENT TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Rika - Syahadatina
JURNAL MAKRO MANAJEMEN Vol 1, No 19 (2015): MAKRO : Edisi Mei 2015
Publisher : JURNAL MAKRO MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.386 KB)

Abstract

Peneltian ini bertujuan untuk mengetahui pengaruh earning manajemen terhadap nilai perusahaan, obyek dari penelitian ini adalah perusahaan manufaktur yang terdaftar di bursa efek indonesia untuk periode tahun 2012 sampai 2014.datayang dibutuhkan dalam penelitian ini adalah laporan keuangan dari perusahaan manufaktur yang menjadi sampel untuk periode 2012-2014. Jenis penelitian ini yaitu deskriptif kuantitatif. Berdasarkan data hasil penelitian maka dapat disimpulkan bahwa Hasil pengujian yang telah dilakukan menunjukkan bahwa earnings management berpengaruh secara positif terhadap nilai perusahaan. Hal ini dapat dilihat pada tabel 8 diperoleh bahwa koefisien earnings management sebesar 0,070 dengan nilai t sebesar 2,923 dengan tingkat signifikansi sebesar 0,043. Dengan demikian hal ini menunjukkan bahwa earnings management berpengaruh terhadap nilai perusahaan. Dengan demikian hal ini membuktikan bahwa tindakan earnings management yang dilakukan oleh manajer dapat berdampak pada kelangsungan hidup perusahaan. Dimana investor akan memberikan reaksi yang kurang menguntungkan yang nantinya akan berdampak pada penurunan nilai perusahaan yang tercermin dalam harga saham perusahaan.
PENGARUH EARNINGS MANAGEMENT TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Rika - Syahadatina
JURNAL MAKRO MANAJEMEN Vol 1, No 19 (2015): MAKRO : Edisi Mei 2015
Publisher : JURNAL MAKRO MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.386 KB)

Abstract

Peneltian ini bertujuan untuk mengetahui pengaruh earning manajemen terhadap nilai perusahaan, obyek dari penelitian ini adalah perusahaan manufaktur yang terdaftar di bursa efek indonesia untuk periode tahun 2012 sampai 2014.datayang dibutuhkan dalam penelitian ini adalah laporan keuangan dari perusahaan manufaktur yang menjadi sampel untuk periode 2012-2014. Jenis penelitian ini yaitu deskriptif kuantitatif. Berdasarkan data hasil penelitian maka dapat disimpulkan bahwa Hasil pengujian yang telah dilakukan menunjukkan bahwa earnings management berpengaruh secara positif terhadap nilai perusahaan. Hal ini dapat dilihat pada tabel 8 diperoleh bahwa koefisien earnings management sebesar 0,070 dengan nilai t sebesar 2,923 dengan tingkat signifikansi sebesar 0,043. Dengan demikian hal ini menunjukkan bahwa earnings management berpengaruh terhadap nilai perusahaan. Dengan demikian hal ini membuktikan bahwa tindakan earnings management yang dilakukan oleh manajer dapat berdampak pada kelangsungan hidup perusahaan. Dimana investor akan memberikan reaksi yang kurang menguntungkan yang nantinya akan berdampak pada penurunan nilai perusahaan yang tercermin dalam harga saham perusahaan.
EFISIENSI BEBAN PAJAK PENGHASILAN BERDASARKAN PP No. 23/2018 PADA UMKM PEMULA DI PAMEKASAN Ustman Ustman; Rika Syahadatina
ANALISIS Vol. 11 No. 2 (2021): ANALISIS VOL. 11 NOMOR 02 EDISI SEPTEMBER 2021
Publisher : FAKULTAS EKONOMI UNIVERSITAS FLORES

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v11i2.876

Abstract

This research was conducted in Pamekasan MSMEs due to the enactment of changes in tax regulations in 2018 for corporate taxpayers, namely the comparison of calculation, deposit, and reporting of corporate income tax (PPh) according to Law No. 36 of 2008 and Government Regulation No. 23 of 2018 on MSMEs with certain turnover. The purpose of this research is to calculate and compare the calculation, deposit, and reporting of corporate income tax (PPh) in accordance with the new regulations. In this study, the author uses a descriptive method, namely explaining the calculation and procedures for calculating corporate income tax (PPh) in accordance with applicable regulations. The results of this study, the author can create a scientific work that contains procedures for calculating, depositing, and reporting taxes in accordance with applicable regulations.
Analisis Penerapan Sistem dan Prosedur Akuntansi Dalam Pengelolaan Dana Desa (Studi Kasus Desa Grujugan, Kec. Larangan Kabupaten Pamekasan) Rika Syahadatina; Yeyen Kurnia
Ekopem: Jurnal Ekonomi Pembangunan Vol 4 No 2 (2022): Ekopem:Jurnal Ekonomi Pembangunan
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/jep.v7i2.2242

Abstract

This study aims to analyze the application of accounting systems and procedures in the management of Village Funds. The research was conducted in Grujugan Village, Larangan District, Pamekasan Regency. In order for village financial management to be accounted for, it must use a good and computerized village accounting system and in accordance with Minister of Home Affairs Regulation No. 113 of 2014 concerning village financial management. This research is a descriptive study using a qualitative approach. Sources of data used are primary data and secondary data. Data collection techniques in the form of interviews and documentation. The results of data collection were analyzed by data reduction, data presentation and conclusion drawing and verification. The results of this study indicate that the village fund financial accounting system in Grujugan Village has used the village financial system (Siskeudes) where the application is a complete application and can facilitate recording and reporting the Siskeudes application has been used in Grujugan Village since 2018 until now. The Siskeudes application is already equipped with a General Cash Book, a Tax Assistant Cash Book, and a Bank Book. Suggestions in this study need to increase the capacity of the village apparatus so that each component of the existing village apparatus can better understand and understand the duties and responsibilities of each.
Perancangan Sistem Informasi Pengendalian Persediaan Bahan Baku Subhan Subhan; Rika Syahadatina; Ustman Ustman
Jurnal ABM Mengabdi Vol 8 No 1 (2021): Juli
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v8i1.855

Abstract

Sistem informasi berbasis komputer merupakan suatu sistem pengolahan data yang digunakan untuk memperoleh data yang relevan dan reliable sehingga data yang dihasilkan dapat mendukung dalam pengambilan keputusan. Permasalahan yang muncul yaitu kurangnya informasi antara bagian dapur, gudang dan kasir yang menerima pesanan sehingga proses produksi akan terhenti, hal ini disebabkan karena stok bahan baku di gudang mengalami kekosongan. Target yang ingin dicapai adalah tersedianya system informasi persediaan bahan baku yang terkomputerisasi sehingga dapat meminimalisir adanya kekurangan dan kelebihan stok persediaan bahan baku. Kegiatan pengabdian ini dilakukan melalui beberapa tahapan yaitu menentukan alur perancangan sistem, melakukan perancangan sistem dan menerapkan sistem informasi persediaan bahan baku berbasis komputer.
Pengaruh Tingkat Pendidikan Dan Penggunaan Informasi Akuntansi Terhadap Keberhasilan Umkm Rika Syahadatina; Purwanto; Isnain Bustaram
Jurnal EMT KITA Vol 6 No 2 (2022): JULY-DECEMBER 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i2.636

Abstract

This study aims to determine and analyze the effect of education level and use of accounting information on the success of MSMEs in micro, small and medium enterprises. This study used a population of 45 traders who were at the Trunojoyo Sampang monument, the sampling method was purposive sampling, namely 35 traders. Data was obtained by distributing questionnaires to traders at the Trunooyo Sampang monument. The results of this study indicate that the level of education and the use of accounting information have a significant effect on the success of MSMEs.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Assri Nuur Tri Oktafiyanti; Rika syahadatina
Creative Research Management Journal Vol 4 No 2 (2021): December
Publisher : Universitas Prof. Dr. Hazairin SH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/crmj.v4i2.2279

Abstract

This study aims to examine the effect of the corporate governance mechanism consisting of:managerial ownership, institutional ownership, and audit committee, on the timeliness offinancial reporting. This research is a quantitative descriptive study. The population used bythe researcher is a manufacturing company in the consumer goods industry sector and thebasic and chemical industry sector. The sample used is purposive sampling, which is asample selected from the population with certain criteria so that the financial statements of30 manufacturing companies are obtained. The test results show that all variables have asignificant effect both simultaneously and partially, namely the managerial ownershipvariable shows significant results, meaning that managerial ownership affects the timelinessof financial reporting. Institutional ownership variable shows significant results, meaningthat institutional ownership affects the timeliness of financial reporting. The audit committeevariable shows significant results, meaning that the audit committee has a significant effecton the timeliness of financial reporting. Meanwhile, the simultaneous test shows significantresults, which means that Managerial Ownership, Institutional Ownership, and the AuditCommittee have a significant effect on the timeliness of financial reporting. The limitations ofthis study are the lack of a broad research area in manufacturing and only focusing on a fewsectors in manufacturing companies, this research can be a reference for companies toimprove Corporate Governance Mechanisms so that companies become more developed.
The Role of Compensation in Improving the Performance of Lecturers and Employees of the University of Madura Pamekasan Rani Nur Fitriani; Rika Syahadatina; Junaidi Efendi
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.662 KB) | DOI: 10.35335/enrichment.v12i5.803

Abstract

Human resource development program is a force that is expected to create new nuances in an effort to improve work performance, one of which is the provision of compensation, where this can motivate employees to improve their performance. This study aims to determine the effect of compensation on the performance of lecturers and employees at the Madura University. Compensation itself is generally divided into direct and indirect compensation. But it can be expanded further into salaries, benefits, incentives and facilities. These variables that want to reveal their influence on the performance of lecturers and employees of the Madura University. The method in this study is a quantitative method using multiple linear regression. The results of the study found that incentives and facilities had a significant effect on the performance of Madura University lecturers and employees. Meanwhile, salary and benefits have no significant effect.
Pemanfaatan Digitalisasi Untuk Meningkatkan Kemampuan Pelaporan Perpajakan Bagi Pengrajin Batik di Kabupaten Pamekasan Subhan Subhan; Rika Syahadatina; Ustman Ustman; Citra Larashati Surya; Junaidi Junaidi
Indonesia Berdaya Vol 3, No 4: August-October 2022
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2022337

Abstract

Tax digital services provide a different and easier experience for taxpayers (WP). With the presence of tax digitization technology, various tax administration processes can be simplified, making it easier for taxpayers. One of the internet-based tax services is E-filing. In this condition, taxpayers immediately adapt, innovate and be creative and are able to implement by utilizing technology. But in reality, most of the batik craftsmen do not understand about taxation issues, especially E-Filing. This service aims to improve understanding and implement tax reporting through E-Filling. This service is carried out through several stages, namely socialization, tutorials, and discussions and then continued with mentoring and evaluation activities. Based on the results of the service activities that have been carried out, there has been an increase in the implementation of digital-based tax reporting training through the E-Filling application. The average score at the time of the pretest was 52.6. Then at the time of the post-test there was a large increase of 70.4 and an increase of 17.8. Abstrak: Layanan digital pajak memberikan pengalaman berbeda dan lebih mudah bagi wajib pajak (WP). Dengan hadirnya teknologi digitalisasi pajak, beragam proses administrasi perpajakan bisa disederhanakan sehingga lebih memudahkan wajib pajak. Salah satu layanan perpajakan berbasis internet yaitu E-filing. Dalam kondisi ini wajib pajak segera beradaptasi, berinovasi dan kreatif serta mampu melaksanakan dengan memanfaatkan teknologi. Namun pada kenyataannya pengrajin batik sebagian besar belum memahami tentang masalah perpajakan terutama E-Filing. Pengabdian ini bertujuan untuk meningkatkan pemahaman dan menerapkan pelaporan perpajakan melalui E-Filling. Pengabdian ini dilaksnakan melalui beberapa tahapan yaitu sosialisasi, tutorial, dan diskusi dan kemudian dilanjutkan dengan kegiatan pendampingan dan evaluasi. Berdasarkan hasil kegiatan pengabdian yang telah dilakukan terdapat peningkatan dari pelaksanaan pelatihan pelaporan perpajakan berbasis digital melalui aplikasi E-Filling. Rata-rata skor pada saat pretest yakni sebesar 52.6. Kemudian pada saat postest mengalami peningkatan yang besar yakni sebesar 70.4 dan terjadi peningkatan sebesar 17,8.
Co-Authors Ah. Suryansyah Assri Nuur Tri Oktafiyanti Bustaram, Isnain Citra Larashati Surya Junaidi Efendi Junaidi Junaidi Purwanto Rani Nur Fitriani Rosy Aprieza Puspita Zandra Subhan, Subhan Ustman Ustman Ustman Ustman Yeyen Kurnia