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Peran Kelompok Tani Bumi Lestari Kedoyo dalam Meningkatkan Kesejahteraan Peta Langgeng Tri Wibowo; Sri Dwi Estiningrum
ACTIVA: Jurnal Ekonomi Syariah Vol 4 No 2 (2021): Oktober
Publisher : LP3M STITNU Al Hikmah Mojokerto

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The agricultural sector has an important role in the economic development of a country. The contribution of the agricultural sector to the country's economic development lies in the provision of food and the occurrence of a larger and increasing food surplus for the entire community, encouraging the expansion of the secondary (industrial) and tertiary (services) sectors, increasing the country's foreign exchange earnings, increasing community and village income, and improve the welfare of society. As time goes by, the lives of farming communities in Indonesia are getting more attention with the initiative to establish an institution that aims to improve farmers' skills and improve the welfare of farmers through various agricultural activities that lead to modernity. This study aims to examine more deeply the role and constraints faced by the Bumi Lestari Kedoyo farmer group in an effort to improve the skills and welfare of farmers in Kedoyo Village both conventionally and prosperously according to Islam. This research uses qualitative research by conducting direct research to the field. This study uses a sampling technique with the Snowball Sampling technique and the data collection uses the method of observation, interviews and documentation to obtain accurate data. The results of this study indicate that farmers' welfare has been achieved conventionally and Islamically, but the existence of farmer groups has not been able to play a full role in improving farmers' welfare. This is due to the lack of awareness of farmers in participating in farmer group activities.

Pengaruh Akuntabilitas, Transparansi dan Sistem Akuntansi Keuangan Desa dalam Pengelolaan Keuangan Desa Anggi Alfiani; Sri Dwi Estiningrum
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 9 No. 2 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v9i2.36125

This research on accountability, transparency and village financial accounting system is intended to determine the effect on village financial management. The use of the associative method was chosen as a reference to determine and test whether there is an influence between variables. This study takes a non-probability sample where the sample determined by the researcher is 70 respondents consisting of Pule villagers who have the criteria determined by the researcher. Primary data and secondary data are used by researchers to test between several variables, where related data is collected through questionnaire techniques. The results of the multiple linear regression analysis show that there is an influence of accountability, transparency and village financial accounting systems in managing village finances in Pule village, Pule sub-district, Trenggalek district.

Peningkatan Pengendalian Internal Pada Pembelian Bahan Baku Di Masa Pandemi (PT. Gajah Mas Tulungagung) Dwi Enggar Wati; Sri Dwi Estiningrum
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.922

Internal control has an important role for the company to minimize and expedite the company's operational activities. As the goal of a business organization is to generate the highest profit and guarantee the wealth of investors and creditors. The purpose of this study was to determine the improvement of internal control on the purchase of raw materials at PT. Gajah Mas Tulungagung during the pandemic. The results of this study indicate that the internal control in the process of purchasing raw materials in the pre-pandemic period by PT. Gajah Mas Tulungagung is by reconciling the inventory book with the stock of goods in the warehouse, internal control in the process of purchasing raw materials during the pandemic by PT. Gajah Mas Tulungagung, namely by separator of functional responsibilities and system of recording procedures, Constraints in implementing internal control in the process of purchasing raw materials during the pandemic by PT Gajah Mas Tulungagung is the Delay in Arrival of Ordered Goods due to long distances from suppliers, The company's efforts in internal control during the process of purchasing raw materials in During the pandemic period, companies are carried out by buying raw materials at low prices with the aim of minimizing expenses in the production process, and getting as much profit as possible from production.

Kebijakan Refocusing Anggaran dan Strategi Di Masa Pandemi Covid-19 Giovani Rizki Dhia Aldila; Sri Dwi Estiningrum
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1024

The existence of Covid-19 in the government sector led to the issuance of Presidential Instruction Number 4 of 2020 which contains a budget priority policy for handling Covid-19, namely refocusing the budget for regional work units (SKPD). In making policy, a leader needs to pay attention to the situation, condition, and observe when carrying out the strategy to be taken, of course by taking into account the inhibiting factors and supporting factors, and communication. In taking action decisions, it is necessary to look at the positive and negative sides and think about the consequences of making a decision. With this regulation, it is hoped that the budget can be allocated optimally through several strategies. From the strategies carried out, among others, delaying programs and activities, reducing this spending budget also has an impact on UMKM actors because not all can participate due to target restrictions, and training is postponed. This study aims to see and examine the steps taken in optimizing the budget. This research method is qualitative, data collection is done by triangulation (combined observation, interviews, documentation). This research begins by conducting a survey to the research location, then collecting data which includes observation, interviews, documentation of the results of data collection, then analyzes the data by means of identification. Based on the results of observations and interviews, it is known that the strategies carried out include budget revisions, program delays or budget absorption activities that have been quite successful, as can be seen through the Government Performance Report (LKJIP) 2020-2021.

Faktor Internal dan Eksternal yang Mempengaruhi Kepatuhan Pembayaran Pajak Bumi dan Bangunan Irdina Asri Kartikasari; Sri Dwi Estiningrum
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 1 (2022): Jurnal Riset Akuntansi dan Keuangan. April 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i1.36225

Penelitian ini bertujuan untuk menganalisis pengaruh internal dan eksternal wajib pajak terhadap kepatuhan membayar pajak bumi dan bangunan di desa Domasan. Pengaruh internal seperti kesadaran wajib pajak, sedangkan pengaruh eksternal yang mempengaruhi wajib pajak ialah sosialisasi perpajakan, usia dan jenis pekerjaan. Objek dalam penelitian ialah masyarakat Desa Domasan, Kecamatan Kalidawir, Kabupaten Tulungagung dan subjek penelitian adalah masyarakat yang terdafatar sebagai wajib pajak dan memiliki surat pemberitahuan tagihan (SPT). Total sampel yang diambil yakni 100 responden. Data dianalisis dengan menggunakan SPSS26.0. Analisis data dengan menggunakan uji asumsi klasik, uji hipotesis dan uji koefisien determinasi. Dari analisis yang dilakukan, hasil penelitian menunjukkan bahwa secara parsial sosialisasi perpajakan, usia, jenis pekerjaan dan kesadaran wajib pajak berpengaruh positif signifikan terhadap kepatuhan membayar pajak bumi dan bangunan. Dengan nilai koefisien determinasi sebesar 0,130 maka memiliki distribusi sebesar 13% terhadap kepatuhan membayar pajak bumi dan bangunan, sedangkan 87% dipengaruhi oleh faktor-faktor lain diluar regresi yang dianalisis.

TINGKAT PENDIDIKAN, PEMAHAMAN AKUNTANSI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP PENERAPAN SAK ETAP Nadia Eka Famila; Sri Dwi Estiningrum
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 3 (2022): Jurnal Riset Akuntansi dan Keuangan. Desember 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i3.44494

This study aims to obtain empirical the effect of education level, understanding of accounting, and utilization of information technology on the application of Financial Accounting Standards for Entities without Public Accountability (FAS-EWPA/ SAK ETAP) based on computerization. The object in this study is cooperatives in Kedungwaru District, Tulungagung Regency, which totals 136 units. A questionnaire was selected either through a paper-based survey questionnaire or an online survey so that information is obtained in the form of primary data. The research method used is quantitative associative with multiple regression analysis using the SPSS 26 tool. The results of this study indicate that education level and utilization of information technology partially affect the application of computerized-based SAK ETAP, while accounting understanding partially does not affect the application of computerized-based SAK ETAP. Simultaneous testing shows that education level, accounting understanding, and utilization of information technology affect the application of computerized-based SAK ETAP.

Sistem Informasi Akuntansi, Kualitas Pemeriksaan Pajak dan Kepatuhan Perpajakan dengan E-Filling sebagai Variabel Mediasi Dharis Septian Putri Utami; Sri Dwi Estiningrum
Nominal Barometer Riset Akuntansi dan Manajemen Vol 12, No 1 (2023): Nominal April 2023
Publisher : Yogyakarta State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i1.52635

Abstrak: Sistem Informasi Akuntansi, Kualitas Pemeriksaan Pajak Dan Kepatuhan Perpajakan Dengan E-Filling Sebagai Variabel Mediasi. Tujuan penelitian mengukur dan mengidentifikasi pengaruh langsung dan tidak langsung penerapan sistem informasi akuntansi terhadap tingkat kualitas pemeriksaan pajak dan kepatuhan perpajakan melalui implementasi e-filling. Penelitian dilakukan di KPP Pratama Tulungagung. Metode pengujian yang digunakan dalam penelitian ini adalah pemodelan persamaan struktural dengan program SPSS. Data penelitian dikumpulkan menggunakan kuesioner sehingga menghasilkan data primer. Data pendukung diperoleh dari pihak KPP Pratama Tulungagung. Sampel diambil dari dua bagian responden yaitu pemeriksa pajak dan Wajib Pajak Orang Pribadi menggunakan metode purposive sampling. Melalui metode purposive sampling diperoleh sampel 7 pemeriksa pajak dan 100 Wajib Pajak Orang Pribadi. Sampel pemeriksa pajak digunakan untuk mengukur tingkat kualitas pemeriksaan pajak dan sampel Wajib Pajak digunakan untuk mengukur tingkat kepatuhan perpajakan. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi berpengaruh terhadap kualitas pemeriksaan pajak baik secara langsung maupun melalui e-filling sebagai mediasi, sistem informasi akuntansi berpengaruh secara langsung terhadap kepatuhan perpajakan, melalui e-filling sistem informasi akuntansi tidak memiliki pengaruh terhadap kepatuhan perpajakan.Kata kunci: Sistem Informasi Akuntansi, Pemeriksaan, Kepatuhan, Pajak, E-Filling Abstract: Accounting Information System, Tax Audit Quality and Tax Compliance with E-Filling as a Mediation Variable. The objectives of this study is to identify and calculate the direct and indirect effect of the application of Accounting Information System on Tax Audit Quality and Tax Compliance with E-Filling through the implementation of e-filling. This study conducted in KPP Pratama Tulungagung. In this study, the testing method used is in the form of structural equation modeling assisted by the SPSS program. Research data was collected using a questionnaire, so as to produce primary data. Supporting data was obtained from the KPP Pratama Tulungagung. In this study, the research sample was taken from two parts of the respondents, namely tax audits and individual taxpayers using purposive sampling method. By using this purposive sampling method, the research samples obtained were seven and 100 individual taxpayers. This tax audit sample aims to measure the level of tax audit quality and the taxpayer sample is intended to measure the level of tax compliance. The results show that the accounting information system variable affects the quality of tax audits, both directly and through e-filling as a mediating variable, accounting information systems have a direct effect on tax compliance, through e-filling accounting information systems have no effect on tax compliance.Keywords: Accounting Information System, Inspection, Compliance, Tax, E-Filling

Pengaruh Akuntabilitas, Transparansi dan Sistem Akuntansi Keuangan Desa dalam Pengelolaan Keuangan Desa Anggi Alfiani; Sri Dwi Estiningrum
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 9 No. 2 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v9i2.36125

This research on accountability, transparency and village financial accounting system is intended to determine the effect on village financial management. The use of the associative method was chosen as a reference to determine and test whether there is an influence between variables. This study takes a non-probability sample where the sample determined by the researcher is 70 respondents consisting of Pule villagers who have the criteria determined by the researcher. Primary data and secondary data are used by researchers to test between several variables, where related data is collected through questionnaire techniques. The results of the multiple linear regression analysis show that there is an influence of accountability, transparency and village financial accounting systems in managing village finances in Pule village, Pule sub-district, Trenggalek district.

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