Articles
<![CDATA[INITIAL RETURN: PERBEDAAN SAHAM SYARIAH DAN NON SYARIAH DI PASAR MODAL INDONESIA ]]>
<![CDATA[Renny Wulandari]]>
<![CDATA[ Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v7i1.2644
<![CDATA[This research is based on the phenomenon initial public offering, initialreturn. The purpose of this paper is to find empirical evidence about the influence of stockoffering percentage, offer size, profitability, firm size, IPO risk, financial leverage andliquidity, between syari’a stock and non syari’a stock in the Indonesian Stock Exchange.This research use Regression Model and Chow Test to test the hypothesis which hasdeveloped. The result showed variable IPO risk have positive effect on initial return ofsyari’a stock and variable financial leverage and current ratio have positive effect oninitial return of non syrai’a stock. Conclusion of this research showed that there weredifferent factors that influenced initial return between syari’a stock and non syari’a stock.Contibutions for future studies should use other predictor variables and appendobservation years to get much sample for the researchDOI: 10.15408/akt.v7i1.2644]]>
<![CDATA[AKUNTANSI PAJAK DI TINJAU DARI LAPORAN KEUANGAN KOPERASI SYARIAH ]]>
<![CDATA[Renny - Wulandari]]>;
<![CDATA[Febriati Febriati]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 1 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v5i1.5362
<![CDATA[Syaria accounting is not as familiar as conventional accounting for taxpayers, except for business entities whose business activities use sharia principles. Islamic accounting produces the sam financial reports as conventional accounting. As for when both accounting are used, both must make accounting reports to see how much tax is owed. However, conventional accounting strill views that the results are not in accordance with the actual condition of the company. In contrast to islamic accounting, which uses sharia principles, its said ti be the same as tax accounting, namely upholding honesty in producing reports. The results of this study show that the KSU BMT Mujahidin Islamic cooperative in the city of Pontianak which applies sharia accounting in its reporting is not tax accounting which makes it easier to report taxes, and has not reported taxes in an orderly manner. Inhibiting factors that accur are based on knowledge and tax problems with the procedures for making tax reports, lack of human resources, lack of socialization from related parties, lack of tax education and training for sharia cooperatives and understanding tax and tax accounting theory has never studied good form in form of assistance and monitoring. ]]>
<![CDATA[Sosialisasi Transaksi Non Tunai Pada Siswa SMP Negeri 9 Kota Pontianak ]]>
<![CDATA[Renny Wulandari]]>;
<![CDATA[Jaurino Jaurino]]>;
<![CDATA[Risal Risal]]>
<![CDATA[ GERVASI: Jurnal Pengabdian kepada Masyarakat Vol 6, No 1 (2022): GERVASI: Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[LPPM IKIP PGRI Pontianak ]]>
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DOI: 10.31571/gervasi.v6i1.2415
<![CDATA[Tujuan kegiatan Pengabdian Kepada Masyarakat ini adalah memberikan pengetahuan siswa tentang transaksi non-tunai. Sasaran dari kegiatan ini adalah siswa SMP Negeri 9 Kota Pontianak. Metode yang digunakan dalam kegiatan ini dengan ceramah secara daring. Untuk mengevaluasi hasil serapan siswa, siswa mengisi pertanyaan di Google Form yang telah disediakan. Hasil dari kegiatan ini peserta dapat menjadi tahu perkembangan, tantangan, kelebihan dan risiko dari transaksi non-tunai sebesar 80%, harapannya peserta dapat mencari informasi lebih tentang transaksi non tunai dan dapat mempraktekkannya.]]>
<![CDATA[Pelatihan dan Pendampingan Perhitungan Biaya Produksi Bagi Usaha Mikro ]]>
<![CDATA[Endang Kristiawati]]>;
<![CDATA[Renny Wulandari]]>
<![CDATA[ Al-Khidmah Vol 3, No 1 (2020): AL-KHIDMAH (Agustus) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Pontianak ]]>
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DOI: 10.29406/al-khidmah.v3i1.1961
<![CDATA[Biaya Produksi adalah semua biaya yang berkaitan dengan produk yang diperoleh yang didalamnya terdapat unsur biaya produk yaitu biaya bahan baku, biaya tenaga kerja langsung dan biaya overhead pabrik. Salah satu manfaat perhitungan biaya produksi yakni dapat menentukan harga jual dengan akurat. Kegiatan Kepada Masyarakat ini (PKM) bertujuan untuk memberikan pengetahuan dan memaksimalkan perhitungan biaya produksi kepada para pengusaha mikro yang ada di Desa Rasau Jaya 3 Kabupaten Kubu raya.Pelatihandilaksanakan dalam 2 sesi yaitu dalam sesi pertama berupa penyampaian materi oleh narasumber tentang biaya produksi dan sesi kedua dalam bentuk diskusi dengan menghitung masing-masing biaya produksi usaha mikro.Modulpelatihanakan dimasukkandalam pelatihansebagaialatbantu bagipesertadalamkegiatanpaktek. Kata kunci: Usaha Mikro, Biaya Produksi]]>
<![CDATA[Analisis Penerapan Akuntansi Pada UMKM di Kota Pontianak ]]>
<![CDATA[Risal]]>;
<![CDATA[Renny Wulandari]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 7 No 1 (2021): JRAK JANUARI 2021 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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DOI: 10.38204/jrak.v7i1.517
<![CDATA[Penelitian ini digagas dari pengamatan serta wawancara yang dilakukan kepada para pelaku UMKM yang ada di Kota Pontianak, di mana sebagian besar dari para pelaku UMKM belum menyusun laporan keuangan. Mereka hanya melakukan pencatatan secara sederhana dalam aktivitas usahanya. Penelitian ini bertujuan untuk menganalisis penerapan akuntansi serta peran teknologi informasi pada UMKM di Kota Pontianak. Penelitian ini menggunakan pendekatan kualitatif. Analisis data kualitatif dilakukan dengan model interaktif. Jenis data yang digunakan adalah data primer yang diperoleh dari hasil wawancara. Hasil penelitian menunjukkan bahwa pelaku UMKM belum memahami proses akuntansi secara utuh. Setiap aktivitas transaksi yang terjadi belum dicatat secara konsisten, masih ada pelaku UMKM yang hanya melakukan pencatatan jika nilai transaksinya relatif besar, pelaku UMKM termotivasi menyusun laporan keuangan disebabkan kebutuhan modal usaha, dan teknologi informasi sangat berperan dalam mendukung perkembangan usaha dalam hal ini penggunaan aplikasi atau software akuntansi untuk pembuatan laporan keuangan usaha.]]>
<![CDATA[FAKTOR PENERAPAN PENYUSUNAN LAPORAN KEUANGAN PADA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) ]]>
<![CDATA[Risal Risal]]>;
<![CDATA[Renny Wulandari]]>;
<![CDATA[Reni Dwi Widyastuti]]>
<![CDATA[ JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 8 No 1 (2019): JIM UPB Volume 8 No.1 2019 ]]>
Publisher : <![CDATA[Universitas Putera Batam ]]>
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DOI: 10.33884/jimupb.v8i1.1588
<![CDATA[The main problem in Micro, Small and Medium Enterprises (MSMEs) development is the financial management. Of course it can happen if the agent of MSMEs have the knowledge in the field of accountancy. If the agent of MSMEs desire to earn an extra financial capital, they are required to present the financial report as one of prerequirement of the filings loan to the bank. It means that the agent of MSMEs must be concerned to arrange the financial report as representation of its business condition because of the insistence of the other party. The practice of accountancy in sector of MSMEs Kubu Raya district is still low and have a weakness. The weakness caused a lack of accountancy knowledge as well as the low understanding of the Standard Accounting Finance from the agent of MSMEs. It happened because there is not regulations require that prepare the financial report to the sector of MSMEs. This study aims to analyze the influence of the education level, accountancy understanding, accountancy training, and the business scale to the implementation of preparation its financial report to MSMEs in Kubu Raya district. The population of this study is the agent of MSMEs in Kubu Raya district, West Kalimantan. The technique of sample is using simple random sampling. The data used is the primary data in the form of questionnaire. The techniques of data analysis are using validity test, reliability test, assuming classic test, and double regression test. The result of the research shows that partially the variable of education level, accountancy understanding, and the business scale have influence to the implementation of preparation its financial report. While the variable of accountancy training does not have influence to the implementation of preparation its financial report. Whereas simultaneously the result obtained that four independent variables have influence to its dependent variable.]]>
<![CDATA[Pendampingan Akuntansi Dan Keuangan BUMDes Sedahan Jaya Kecamatan Sukadana Kabupaten Kayong Utara ]]>
<![CDATA[Risal Risal]]>;
<![CDATA[Renny Wulandari]]>;
<![CDATA[Jaurino Jaurino]]>
<![CDATA[ Cendekia : Jurnal Pengabdian Masyarakat Vol 2 No 1 (2020): Juni ]]>
Publisher : <![CDATA[LPPM UNIVERSITAS ISLAM KADIRI ]]>
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DOI: 10.32503/cendekia.v2i1.949
<![CDATA[Desa Sedahan Jaya adalah salah satu desa yang telah mendirikan Bumdes. Bumdes Sedahan Jaya yang menjadi mitra belum melakukan penyusunan laporan keuangan dengan baik dan belum sesuai dengan standar akuntansi yang berlaku. Pembukuan yang dilakukan setiap terjadi transaksi, hanya sebatas mencatat kas masuk dan kas keluar tanpa memperhatikan kaidah akuntansi. Hal tersebut disebabkan karena bendahara bumdes tidak memiliki latar belakang pendidikan akuntansi dan belum pernah diadakan pelatihan berkaitan dengan penyusunan laporan keuangan kepada para pengelola Bumdes sehingga menambah kompleksitas dari permasalahan yang dihadapi oleh mitra. Tujuan dari kegiatan ini adalah untuk memberikan pengetahuan dan pemahaman dalam menyusun laporan keuangan, sehingga dibutuhkan adanya transfer knowledge melalui penyelenggaraan seminar dan pelatihan. Metode pelaksanaa pada kegiatan PKM ini adalah dengan pendekatan pendidikan. Pendekatan pendidikan yang dimaksud adalah dengan memberikan pengetahuan dan pemahaman mengenai pengelolaan Bumdes yang diwujudkan pada kegiatan seminar serta menyelenggarakan kegiatan pelatihan akuntansi yang berkaitan dengan penyusunan laporan keuangan Bumdes. Hasil dari kegiatan pengabdian kepada masyarakat yaitu dengan adanya kegiatan seminar dan pelatihan ini pengelola Bumdes dapat membukukan setiap transaksinya ke dalam laporan keuangan yang sesuai dengan kaidah akuntansi.]]>
<![CDATA[FENOMENA KECURANGAN PEMESANAN PADA JASA TRANSPORTASI ONLINE DALAM PERSPEKTIF FRAUD TRIANGLE ]]>
<![CDATA[Risal Risal]]>;
<![CDATA[Jaurino Jaurino]]>;
<![CDATA[Endang Kristiawati Kristiawati]]>;
<![CDATA[Sartono Sartono]]>;
<![CDATA[Renny Wulandari]]>
<![CDATA[ JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 5 No 2 (2022): Juli (2022) - Desember (2022) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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<![CDATA[Abstract The background of this research is that online transportation service providers found fraud committed by online transportation drivers, using fake GPS applications, making fictitious orders, and giving the highest star rating. This study aims to analyze the effect of internal control, morality, and pressure on fraudulent ordering behavior in online transportation services. This study uses a quantitative approach. The sampling technique was purposive sampling with a total sample of 100 respondents. The data type is primary data using a questionnaire tested by multiple regression analysis. The study results show that the variables of internal control, morality, and pressure influence online transportation services' fraudulent ordering behavior in Pontianak.]]>
<![CDATA[Analisis Efektivitas dan Kontribusi Penerimaan Pajak Sarang Burung Walet Terhadap Pajak Daerah Kabupaten Kubu Raya ]]>
<![CDATA[Wulandari, Renny]]>
<![CDATA[ E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 1 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Panca Bhakti ]]>
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<![CDATA[Kubu Raya Regency sets a tax on swallow nests which is regulated in Regional Regulation Number 2 of 2016 concerning Swallow's Nests Tax. This study aims to determine the level of effectiveness and contribution of swallow's nest tax revenue to local taxes and the factors that influence it. The data used are primary data (results of interviews, observations and questionnaires) and secondary data (target and realization data). The analysis in this study was carried out for the years 2012-2019, the analysis technique used a qualitative descriptive analysis method with the formula for the ratio of effectiveness and contribution as well as observation / interviews with regional tax officers at the Regional Asset Financial Management Agency. The effectiveness of swallow's nest tax revenue is still less effective with an average yield of 69.09% from 2012-2019, the contribution of swallow's nest tax revenue to local tax revenue is still very less than 2012-2019 with an average amount of 5.4 %. The factors identified that affect the effectiveness and contribution are administration, market price of swallow's nest, number of taxpayers, willingness and awareness to pay taxes, location of taxpayers and inadequate database. Keywords: Regional Regulation, Local Tax, Swallow's Nest Tax, Effectiveness, Contribution, in the Regional Asset Financial Management Agency of Kubu Raya Regency.]]>
<![CDATA[TINGKAT KEPATUHAN WAJIB PAJAK DI MASA NEW NORMAL PADA UMKM DI KOTA PONTIANAK ]]>
<![CDATA[Sari, Wilda]]>;
<![CDATA[Kristiawati, Endang]]>;
<![CDATA[Wulandari, Renny]]>
<![CDATA[ E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Panca Bhakti ]]>
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<![CDATA[This study aims to determine the level of taxpayer compliance in payingtaxes in the new normal period and economic recovery for UMKMactors in the city of Pontianak. The population in this study were UMKMactors in Pontianak City, while the sample in this study were UMKMactors in every sub-district of Pontianak City which were classified asmicro and small business actors. The research method uses a qualitativeapproach. The results of this study indicate that taxpayers who stillsurvive in the economy in the new normal period still have a level ofcompliance in taxation by considering the many policies provided by thegovernment for UMKM actors so that it does not affect their obligationsin taxation. Keywords: Taxpayer compliance, the new normal period, UMKM]]>
