Articles
<![CDATA[POTRET PEMOTONGAN DAN PEMUNGUTAN PAJAK OLEH BENDAHARA DANA BANTUAN OPERASIONAL SEKOLAH (BOS) ]]>
<![CDATA[Nur Handayani]]>;
<![CDATA[Maratus Zahro]]>
<![CDATA[ Wahana Riset Akuntansi Vol 9, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v9i1.111962
<![CDATA[This study aims to examine the implementation of tax deductions and collection by the Treasurer of Bantuan Operasional Sekolah (BOS). The research data analysis used a descriptive qualitative approach. The research objects were SD Negeri Banyuajuh 3 Kamal Bangkalan Madura and SMK Kesehatan Yannas Husada Bangkalan. Data collection techniques used unstructured interviews, observation and documentation. The results showed that the implementation of witholding tax and levy carried out by the treasurer at SD Negeri Banyuajuh 3 Kamal Bangkalan Madura and SMK Kesehatan Yannas Husada Bangkalan was still not optimal and some were not in accordance with the applicable taxation regulations. The results show that there are five (5) things that can make the treasurer make the mismatch, namely: first, the high incomprehension of the treasurer about tariffs, the basis for imposition and obligations related to taxation. Second, the lack of training attended by BOS fund treasurers. Third, the rapid change in taxation rules. Fourth, lack of socialization from related parties (such as the Tax Service Office, Education and Culture Office). Fifth, the high level of activity apart from taking care of BOS funds from the BOS fund treasurer. This mismatch automatically causes the tax, which is generally the state revenue that is relied on the most to become less than optimal. This is because there are still funds that should go to the state treasury. Keywords: Treasurer; BOS Funds; Deductions; Collections; Taxes]]>
<![CDATA[PERSEPSI MAHASISWA TERHADAP KINERJA DOSEN BERDASARKAN PERBEDAAN GENDER PADA PROGRAM DIPLOMA TIGA STIESIA SURABAYA ]]>
<![CDATA[Nur Handayani]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 4 (2006) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2006.v10.i4.276
<![CDATA[This research is conducted in the purpose to prove an empirical evidence of the gender differences between male and female lecturers’perfomance in Program Diploma Tiga STIESIA Surabaya. Sample is taken by stratified random sampling, samples are 65 respondent measuring the performance of male lecturers and 70 respondent measuring the performance of female lecturers from 364 students in Program Diploma Tiga STIESIA Surabaya at academic sesion 2005/2006. The lecturer’s performance survey model developed by Green et.al (1998) was use for this research. The result of t-test proves that the performance between male and female lecturers in Program Diploma Tiga STIESIA Surabaya is not significant.]]>
<![CDATA[PENGARUH GENDER TERHADAP PROFESIONALISME MAHASISWA PROGRAM STUDI AKUNTANSI DI STIESIA SURABAYA ]]>
<![CDATA[Nur Handayani]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 1 (2005) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2005.v9.i1.291
<![CDATA[Penelitian ini menguji pengaruh perbedaan gender terhadap tingkat profesionalisme mahasiswa dan mahasiswi di Program Studi Akuntansi STIESIA Surabaya. Pengukuran profesionalisme dalam penelitian ini menggunakan kuesioner yang dikembangkan oleh Hill et al. (1998). Variabel-variabel pembentuk profesionalisme adalah knowledge, skill dan attitude. Kuesioner yang digunakan dalam penelitian ini berjumlah 94 kuesioner. Hasil penelitian menunjukkan bahwa ada perbedaan tingkat profesionalisme yang secara statistik signifikan antara mahasiswa dengan mahasiswi di Program Studi Akuntansi STIESIA Surabaya.]]>
<![CDATA[PERBEDAAN KEPUTUSAN MAHASISWA DALAM MEMILIH STIE DI JAWA TIMUR ]]>
<![CDATA[Nur Handayani]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 3 (2007) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2007.v11.i3.402
<![CDATA[This research aim is to know the factors which influence student in selecting STIE in east java and to know factor differences which influence student’s decision in selecting STIESIA Surabaya,STIE Perbanas and STIE Malangkucecwara.This research population is college student in the second semester of 2003/2004. Data analysis technique uses .factor analysis and discriminant analysis. Factor analysis result indicates that proposed hypothesis is can not be rejected or there are several factors which influence the student’s decision differences in selecting STIE (13 variables in 12 .factors). Discriminant analysis result indicates that the variables which are differenciate the decision. The variables are divided in two factors, which are internal factor and eksternal factor. Internal factor consists of (1) reguler learning system, (2) school fee credit, while eksternal factor consists of (I) health facility, clean environment and (3) boarding house location.]]>
<![CDATA[EFEKTIFITAS PELAKSANAAN PERATURAN DAERAH TENTANG RETRIBUSI / IURAN PASAR DAERAH DI KOTA SURABAYA ]]>
<![CDATA[Soedjono Soedjono]]>;
<![CDATA[Nur Handayani]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2005) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2005.v9.i3.417
<![CDATA[The purposes of this research is to find out how effective policy of District Regulation about fee / contribution of District Market now prevail in Market Unit that is managed by PD Pasar Surya. Type of this research is policy research and social implementation study cases characteristic. Primary data is gained by closed and opened questionnaire from merchant and employee, also interview with PD Pasar Surya Management. Secondary data is gained from economy sector and PD Pasar Surya.First finding shows that District Regulation Policy about contribution/ Pasar Daerah fee have been implemented by PD Pasar Surya have predicate very effectively successfull. Second finding of PD Pasar Surya expect there are supra-means such as District Regulation Policy or other policy forms that is more moderate as a basic to improve corporation works. Third finding shows there are 4 (four) District Regulation that nomenclature District Degree II City Government Surabaya based on UU RI Number 5 Year 1974, and 1 (one) DPRD Decision Surabaya City Number 42 Year 2000 still based on Law RI Number 22 Year 1999 that in not valid. It is expected the result of this research could give usefully recommendation such as action plan as a solution toward there are policy matter (policy problem) that is felt by PD Pasar Surya Management especially due to effectivity of contribution District Regulation/ Pasar Daerah fee, that is needed for improvement of PD Pasar Surya strategy management, in order to improve its resource.]]>
<![CDATA[PENGUKURAN KINERJA MANAJEMEN DALAM IMPLEMENTASI E–PROCUREMENT UNTUK MEWUJUDKAN GOOD GOVERNMENT GOVERNANCE ]]>
<![CDATA[Nur Handayani]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ]]>
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DOI: 10.24034/jiaku.v1i1.4995
<![CDATA[One form of the Surabaya city government's effort to innovate the procurement of goods and services is to implement an electronic goods and service procurement system, known as E-Procurement. To determine the level of success of the implementation of the new system, it is necessary to conduct a research and analysis in a measurable and in-depth manner. One method that can be used is the Balanced Scorecard, which can measure the level of success of a system from 4 (four) perspectives. Based on the results of the research that has been done, it can be concluded that the E-Procurement system has succeeded in minimizing the constraints that occurred in the previous system. In terms of: (1) the financial perspective of E-Procurment can improve efficiency, effectiveness and accountability of financial statements are met. (2) from the customer perspective, E-Procurement has been able to increase the number of bidders and even attract new participants both from within and outside Surabaya. (3) internal business process perspective, E-Procurement is able to innovate that can eliminate the constraints that occurred in the previous system. (4) from a growth and learning perspective, E-Procurement is able to improve the quality and quality of human resources so that from these qualified human resources positive feedback will be obtained for the improvement of this E-Procurement system in the future. In terms of the realization of good government governance, the implementation of E-Procurement is a manifestation of the Surabaya city government's commitment to serving the community, in the process of procuring government goods and services so that they are free from corruption, collusion and nepotism (KKN) practices.]]>
<![CDATA[PELATIHAN MANAJEMEN KEUANGAN DAN STRATEGI PEMASARAN DI ERA NEW NORMAL ]]>
<![CDATA[Lailatul Amanah]]>;
<![CDATA[Nur Handayani]]>;
<![CDATA[Siti Rokhmi Fuadati]]>;
<![CDATA[Susanti Susanti]]>
<![CDATA[ Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 2 No 2 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ]]>
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DOI: 10.24034/kreanova.v2i2.4985
<![CDATA[UKM berpotensi untuk terus berkembang, dalam hal produktivitas maupun daya saing. Dalam prosesnya, ada beberapa UKM yang dapat berkembang dan kemudian menjadi sukses, namun tak sedikit yang mengalami kegagalan bahkan tak mampu untuk beroperasi lagi. Kesuksesan UKM dipengaruhi oleh banyak faktor diantaranya kemampuan dalam manajemen keuangan, pemasaran, teknologi serta modal. Salah satu strategi dalam memasarkan produk dalam era pandemi ini melalui media sosial. Strategi tersebut memudahkan UKM dalam memasarkan produknya secara tepat guna mempertahankan kelangsungan usaha yang dijalankannya pada saat ini dan masa mendatang. Pandemi Covid-19 sangat berdampak pada sektor ekonomi menyebabkan konsumen menurun, yang berakibat pada menurunnya transaksi penjualan. Hal ini sangat berdampak pada UKM. Oleh karena itu UKM harus mampu mengatur keuangannya serta mencari strategi pemasaran yang sesuai dengan situasi dan kondisi yang ada. Manajemen keuangan UKM yang baik dapat membantu pelaku UKM dalam mengatur keuangannya sehingga kegiatan operasional dapat berjalan lancar. Dengan kemampuan mengatur keuangan dan melakukan pemasaran online diharapkan pelaku UKM dapat bertahan dalam masa Pandemi Covid-19.]]>
<![CDATA[Persepsi calon wajib pajak dan wajib pajak tentang etika penggelapan pajak di surabaya ]]>
<![CDATA[Nur Handayani]]>
<![CDATA[ FORUM EKONOMI Vol 22, No 2 (2020): Juli ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jfor.v22i2.7276
<![CDATA[Penelitian ini bertujuan untuk mengetahui perbedaan persepsi calon Wajib Pajak dan Wajib Pajak terhadap etika penggelapan pajak. Sampel penelitian menggunakan 200 mahasiswa STIESIA Surabaya sebagai calon Wajib Pajak dan 100 pegawai/wirausaha di Surabaya sebagai Wajib Pajak. Jenis penelitian ini adalah penelitian kuantitatif. Pengambilan sampel yang digunakan adalah metode purposive sampling, yaitu teknik pengambilan sampel yang menggunakan kriteria tertentu. Teknik pengumpulan data melalui penyebaran kuesioner. Teknik analisis yang digunakan adalah statistik deskriptif dan uji beda. Penelitian ini diharapkan memberikan manfaat mengenai gambaran terkait dengan kecenderungan persepsi calon wajip pajak sebagai bahan masukan atas upaya antisipatif yang dapat dilakukan sejak dini untuk menekan penggelapan pajak, yang juga sesuai dengan semangat pemerintah untuk mendidik calon Wajib Pajak. Hasil penelitian menunjukkan bahwa (1) bahwa tidak terdapat perbedaan persepsi antara perempuan dan laki-laki mengenai keetisan penggelapan pajak; (2) bahwa terdapat perbedaan persepsi keetisan penggelapan pajak antara yang muda dengan yang tua; (3) bahwa tidak terdapat perbedaan persepsi keetisan penggelapan pajak antara Calon Wajib Pajak dengan Wajib Pajak.]]>
<![CDATA[PENYUSUNAN LAPORAN KEUANGAN UKM BERBASIS STANDAR AKUNTANSI KEUANGAN (SAK) EMKM PADA UMKM KALI KEPITING SEJAHTERA ]]>
<![CDATA[Lailatul Amanah]]>;
<![CDATA[Nur Handayani]]>;
<![CDATA[Susanti Susanti]]>;
<![CDATA[Muftiyatul Azizah]]>
<![CDATA[ Mujtama': Jurnal Pengabdian Masyarakat Vol 2, No 2 (2022): Mujtama’ Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Mujtama': Jurnal Pengabdian Masyarakat ]]>
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DOI: 10.32528/mujtama'.v2i2.8096
<![CDATA[Usaha Mikro Kecil Menengah (UMKM) merupakan suatu usaha perdagangan yang dikelola oleh perorangan atau badan usaha yang termasuk kriteria usaha dalam lingkup kecil atau mikro. UMKM sebagai usaha mandiri yang dikelola oleh masyarakat diharapkan juga melakukan pembukuan dalam usahanya. Pelaku usaha kecil biasanya hanya mencatat transaksi terkait informasi penerimaan dan pengeluarannya saja tanpa membuat laporan keuangannya. Kelemahan UMKM dalam penyusunan laporan keuangan disebabkan rendahnya pendidikan, kurangnya pemahamam terhadap Standar Akuntansi Keuangan (SAK). SAK EMKM dirancang sebagai standar akuntansi yang sederhana yang dapat digunakan untuk entitas mikro kecil dan menengah, sehingga UMKM dapat menyusun laporan keuangan untuk tujuan akuntabilitas dan pengambilan keputusan. SAK EMKM merupakan sistem baru, biasanya akan dianggap rumit dan tidak akan sering digunakan oleh penggunanya apa lagi rata-rata pelaku usaha UMKM dari masyarakat yang bukan dari akuntansi dan tidak memahami bagaimana menyusun laporan keuangan berdasarkan standar yang berlaku umum. Berdasarkan permasalahan yang ada, maka perlu adanya edukasi serta pelatihan mengenai bagaimana menyusun laporan keuangan sederhana bagi para pelaku UMKM yang sesuai dengan SAK-EMKM. Pembinaan dan pendampingan yang berkesinambungan perlu dilakukan pada UMKM agar dapat berkembang dengan baik dan dapat membantu ekonomi keluarga dan ekonomi masyarakat pada umumnya.]]>
<![CDATA[PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Era Yunian Pradana]]>;
<![CDATA[Nur Handayani]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ]]>
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DOI: 10.24034/jiaku.v2i2.5979
<![CDATA[This research aimed to examine the effect of Local-Owned Source revenue, General Allocation Fund, and Special Allocation Fund on the financial performance of local government in districts/cities of East Java Province. The research was quantitative. Moreover, the data collection technique used total sampling i.e., all the population members were the sample. In line with that, there were 38 districts/cities of East Java Province during the observation period of 2019-2021. Furthermore, the data were from the realization of regional income and expenditure budgets statement for all districts/cities in East Java Province and were taken from the Financial Audit Agency of East Java Province. Moreover, the data analysis technique used multiple linear regressions with SPSS 26. The result showed that (1) Local-Owned Source revenue had a positive effect on the financial performance of local government in districts/cities of East Java Province, (2) General Allocation Fund did not affect the financial performance of local government in districts/cities of East Java Province, and 3) Special Allocation Fund had a negative effect on the financial performance of local government in districts/cities of East Java Province.]]>
