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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan
Kadek Pranetha Prananjaya
STIE Perbanas Surabaya
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengembangan Mindset Akuntansi Perkoperasian Bagi Koperasi Paguyuban Karyawan (Pakar) Dekabe Jawa Timur Kadek Pranetha Prananjaya; Supriyati Supriyati
Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2019): Agustus 2019
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.943 KB) | DOI: 10.31294/jabdimas.v2i2.5646

Abstract

Koperasi karyawan DeKaBe Jawa Timur yang berkedudukkan di Surabaya telah didirikan tahun 2017. Pengurus dan pengawas koperasi berasal dari karyawan PT. Duta Karya Bersatu (DeKaBe) Surabaya. Unit usaha yang dijalankan koperasi hanya dagang kebutuhan pokok dan simpan pinjam. Koperasi belum menyusun laporan keuangan perkoperasian karena adanya keterbatasan kemampuan sumberdaya manusianya. Pengurus bekerja paruh waktu pada koperasi. Pengurus berpendidikan sarjana akuntansi, namun terkait dengan akuntansi koperasi mereka masih memiliki pemahaman dan kemampuan yang terbatas. Tujuan pengabdian masyarakat ini adalah diharapkan mengubah mindset pengarus dan pengawas bahwa koperasi bukan sekedar kumpulan karyawan saja, namun koperasi memberikan kontribusi bagi kesejahteraan karyawan. Karena itu, koperasi harus mempertanggungjawabkan pengelolaannya kepada anggota melalui penyusunan laporan keuangan perkoperasian. Pelaksanaan kegiatan pengabdian masyarakt yang telah dilakukan dimulai dari penyelenggaraan pelatihan pencatatan dan penyusunan laporan keuangan, pendampingan usaha atau operasional rutin koperasi dan penyusunan panduan praktis penyusunan laporan keuangan perkoperasian
CAN TAX SANCTIONS AND TAX AMNESTY MITIGATE TAX NON-COMPLIANCE?: EXPERIMENTAL EVIDENCE IN INDONESIA Kadek Pranetha Prananjaya
Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.675 KB) | DOI: 10.20473/baki.v3i2.9519

Abstract

This study examines the tax sanctions policy and the tax amnesty program on the compliance of individual taxpayers who conduct business activities. Based on experimental data with a 2x2 factorial design between subjects, participants who are given high tax sanctions tend to be more obedient than participants who are given low tax sanctions manipulation, as well as with the tax amnesty program, participants tend to be more obedient than if there is no program. tax amnesty. Finally, the interaction results also show significant results but interestingly in a direction that is not in accordance with the hypothesis. It was found that tax compliance can be achieved more effectively when the tax amnesty program is combined with lower tax penalties. This implies that a motivational approach in the form of incentives will be more effective when combined with a motivational approach in the form of low-level threats (low enforcement). This study contributes to the tax compliance literature, especially with the specific topic of tax amnesty.
Pendampingan Pengelolaan Usaha dan Perancangan Sistem Informasi Akuntansi Koperasi Paguyuban Dekabe Jatim Kadek Pranetha Prananjaya; Putri Wulanditya; Achmad Saiful Ulum; Supriyati Supriyati
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 12, No 4 (2021): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v12i4.6852

Abstract

Koperasi Paguyuban DEKABE Jatim yang berkedudukan di Surabaya selama ini mengalami kesulitan dalam pelaporan keuangan sehingga belum pernah melakukan RAT maupun pembagian SHU kepada anggota. Masalah yang dihadapi karena keterbatasan kemampuan pengurus dan pegawai dalam pengelolaan usaha koperasi dan pelaporan keuangan, serta keterbatasan sarana dan prasana pendukung operasional termasuk dokumen legalitas koperasi. Adanya kegiatan pengabdian masyarakat melalui kegiatan pelatihan, pendampingan sampai perancangan sistem informasi akuntansi perkoperasian mampu membantu operasional rutin koperasi dan tersusunnya laporan keuangan menggunakan SISFO APK berbasis excel.
Obedience Pressure and Tax Sanction: An Experimental Study on Tax Compliance Kadek Pranetha Prananjaya; Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Akuntansi dan Keuangan Vol. 21 No. 2 (2019): NOVEMBER 2019
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.497 KB) | DOI: 10.9744/jak.21.2.68-81

Abstract

This research aims to test the influence of tax sanction and obedience pressure on tax compliance. By applying a 2x2 between-subject factorial experiment method, this research has found the empirical evidence that taxpayers tend to be more tax-compliant when the tax sanction is high rather than low. Next, when taxpayers tend to be more non-compliant when they receive obedience pressure from their superior rather than not. Lastly, from the interaction test between tax sanction and obedience pressure variables, the researcher found empirical evidence that shows that, when given high tax sanctions, a taxpayer will have higher tax compliance rate when they do not receive obedience pressure compared with when they receive obedience pressure. This research has a practical implication that obedience pressure from a superior is a key that could potentially reduce tax compliance rate because, although there are low or high sanctions, if there are any obedience pressure, then the tax compliance rate will be low.
Co-Authors Achmad Saiful Ulum Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Putri Wulanditya Supriyati .