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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi ABDIMAS SILIWANGI Dharma Bakti Ekombis: Jurnal Fakultas Ekonomi BERNAS: Jurnal Pengabdian Kepada Masyarakat Pengmasku
Akhmad Solikin
Politeknik Keuangan Negara STAN
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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PEMBELAJARAN PENGANTAR ILMU EKONOMI: KURVA LAFFER DAN PEMANFAATAN APLIKASI EXCEL IGMA Dharmakarja; Akhmad Solikin
JURNAL EKOMBIS Vol 3, No 2 (2017) November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.224 KB) | DOI: 10.35308/ekombis.v3i2.426

Abstract

The use of spreadsheet has huge potential to enhace experience and learning quality for students. For this reason, it is not surprising that spreadsheet is widely used as a learning tool in academe. This article discusses the use of Microsoft Excel as a learning tool with application for Laffer curve. The Laffer curve is a popular yet controversial tool so that it is very important for students to learn it in Introduction to Economics course to show relationship between tax rate and tax revenue. With reviewing the exisiting literature it is shown origins and prospects regarding the Laffer curve and the possibility of Microsoft Excel for estimating it. Estimating the existence of the Laffer curve can be easily done, but identification of the optimal tax rate and prerequisites for the optimal rate to achieve are beyond the scope of standard Introduction to Economics textbooks. In addition, using real data to construct the Laffer curve make it possible for the students to firstly expose to regression analysis as well as how to analyse data in real world practice.Keywords: Spreadsheets, Microsoft Excel, Laffer curve, Tax, Introduction to Economics.
PENINGKATAN PENGETAHUAN SAK EMKM DUA USAHA KECIL DI KOTA JAMBI DAN KOTA BANDA ACEH Akhmad Solikin
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 4 (2020)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.99 KB) | DOI: 10.31949/jb.v1i4.527

Abstract

Artikel ini melaporkan mengenai kegiatan pengabdian masyarakat dalam bentuk edukasi mengenai standar akuntansi keuangan bagi usaha mikro, kecil dan menengah. Topik tersebut penting karena usaha mikro, kecil dan menengah berperan dalam perekonomian Indonesia. Selain itu, terdapat banyak masalah dalam penyusunan laporan keuangan bagi jenis usaha tersebut sehingga pengetahuan pemilik atau pengelola perlu ditingkatkan. Mengambil lokasi pada dua usaha mikro masing-masing di Kota Jambi dan Kota Banda Aceh, pengabdian masyarakat ini mengidentifikasi masalah penyusunan laporan keuangan bagi usaha mikro tersebut serta memberikan edukasi mengenai standar akuntansi yang berkaitan melalui pembuatan video dan poster sebagai media yang mengefisienkan penyampaian informasi. Hasil evaluasi menunjukkan kegiatan pengabdian kepada masyarakat diterima dengan positif oleh para pengelola usaha kecil tersebut. Hasil pengabdian kepada masyarakat ini memperkuat hasil penelitian maupun pengabdian masyarakat sebelumnya yang menekankan perlunya edukasi untuk meningkatkan kemampuan usaha mikro menyelenggarakan penyusunan laporan keuangan yang sesuai dengan standar.
PENGENALAN APBN, NILAI KEMENTERIAN KEUANGAN DAN PENINGKATAN MOTIVASI: KEMENKEU MENGAJAR 3 DI SD NEGERI TOMANG 11 PAGI, JAKARTA BARAT Akhmad Solikin
Abdimas Siliwangi Vol 2, No 2 (2019)
Publisher : IKIP SILIWANGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (787.405 KB) | DOI: 10.22460/as.v2i2p49-61.3000

Abstract

ABSTRAKKementerian Keuangan sebagai lembaga pemerintah perlu memperkenalkan organisasi kepada masyarakat, termasuk kepada siswa sekolah dasar. Salah satu kegiatan yang dilakukan dalam rangka hari ulang tahun Kementerian Keuangan tahun 2018 adalah relawan mengajar dari pejabat dan pelaksana Kementerian Keuangan. Kegiatan ini bertujuan untuk meningkatkan pemahaman siswa tentang APBN, nilai-nilai Kementerian Keuangan serta meningkatkan motivasi siswa, yang dalam artikel ini berfokus pada SD Negeri Tomang 11 Pagi, Jakarta Barat. Metode yang pelaksanaan pada pengabdian masyarakat tersebut adalah metode tatap muka dengan menggunakan alat peraga, cerita dan permainan. Alat peraga untuk menjelaskan APBN dengan membandingkan anggaran rumah tangga dengan anggaran negara, untuk menjelaskan nilai-nilai Kementerian Keuangan digunakan tebak gambar dan kata serta cerita, sedangkan penggalian cita-cita dan motivasi dilakukan dengan permainan dan pohon cita-cita. Berdasarkan hasil observasi terhadap siswa dan evaluasi terhadap guru dan relawan disimpulkan bahwa rangkaian sesi inspirasi dalam kegiatan ini meningkatkan pengetahuan siswa terhadap penerimaan dan belanja negara, nilai-nilai Kementerian Keuangan serta motivasi siswa untuk melanjutkan pendidikan ke jenjang lebih tinggi dalam rangka mencapai cita-cita mereka. ABSTRACT Ministry of Finance as a government unit needs to inform its organizations to the general public, including elementary school students. One of the activities during the Ministry of Finance’s anniversary of 2018 was voluntary teachings from officials and staff of the Ministry of Finance. The activity aimed at increasing students’ awareness toward state budget, Ministry of Finance values, and motivating students, in this article epscially focuses on SD Negeri Tomang 11 Pagi, Jakarta Barat. Methods used in this community engagement were face to face teaching using teaching aids, stories, and games. Teaching aids to explain state budget was a comparison between a household budget and state budget, to describe the Ministry of Finance values were the picture and word puzzles and stories, while to explore future aspirations was using games and an aspiration tree. Based on observation on students and evaluation with teachers and volunteers it was concluded that inspiration sessions improved students’ consciousness on the state budget, Ministry of Finance values, and motivated students to continue their education to the higher level for achieving their dreams.  
Pendampingan Strategi Bisnis, Pemasaran Daring, dan Pelaporan Keuangan Pada Rintisan UMKM Akhmad Solikin; Raditya Hendra Pratama; Azas Mabrur
Pengmasku Vol 1 No 2 (2021): Desember 2021
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.292 KB) | DOI: 10.54957/pengmasku.v1i2.93

Abstract

UMKM merupakan entitas usaha yang penting di Indonesia, walaupun perkembangan usahanya menghadapi berbagai masalah. Kegiatan pengabdian masyarakat ini bertujuan untuk mengatasi masalah-masalah tersebut, khususnya dari sisi strategi bisnis, pemasaran daring, dan penyusunan laporan keuangan. Pengabdian masyarakat ini dilakukan dalam tiga tahap yaitu persiapan, bimbingan teknis, dan pendampingan. Dari hasil identifikasi masalah pada tahap persiapan dipilih tiga topik untuk bimbingan teknis yaitu strategi bisnis, pemasaran online lewat media sosial, dan penyusunan laporan keuangan. Topik tentang permodalan, meskipun dihadapi oleh sebagian pengusaha UMKM, tidak dibahas pada kegiatan pengmas ini. Hasil rekapitulasi evaluasi menunjukkan bahwa peserta menilai materi dan pemateri dalam bimbingan teknis tersebut sangat baik. Setelah dilakukan bimbingan teknis, selama sebulan peserta didampingi untuk mengaplikasikan pengetahuan yang diperoleh dalam bimbingan teknis.
Edukasi Penyusunan Laporan Keuangan UMKM Pada Usaha Sokasi di Kabupaten Buleleng Akhmad Solikin; Luh Sri Marlina; Desak Putu Dita Prabhayanti
DHARMA BAKTI Dharma Bakti-Vol 5 No 2-Oktober 2022
Publisher : LPPM IST AKPRIND Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34151/dharma.v5i2.4023

Abstract

SMEs entrepreneurs could use gadget to promote their businesses, to communicate with consumers and suppliers, and to sale. In addition, the SMEs entrepreneurs could also utilize their gadgets to compile financial reports by using free applications available in the market. This article reports a community empowerment activity in order to help SMEs assemble financial report by using Akuntansi UKM application. A partner for the community empowerment activity is an entrepreneur of sokasi craft which is located in Buleleng District, Bali Province. For the education activity, a poster was created to help explain benefits and importance of financing reports, types of financial reports, and separation between private and business money. More detailed explanation for accounting processes is presented in a video which is then uploaded to social media.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN BEBAN IKLAN TERHADAP TINDAKAN PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR Octivia Rian Fatmawati; Akhmad Solikin
SUBSTANSI Vol 1 No 1 (2017)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.317 KB) | DOI: 10.35837/subs.v1i1.212

Abstract

This study aims at analyzing the influence of company characteristics and advertising expenses on the tax avoidance. Object of the study are manufacturing companies listed on the Indonesia Stock Exchange in the period of 2010-2014. Determination of the sample is done by using purposive sampling method by taking into account some characteristics of the companies and their annual reports. By applying panel data regression, it turns out that advertising expense is significant predictor of tax avoidance which is proxied by effective tax rate. Regarding companies’ characteristics, liquidity, size, and profit quality influence tax avoidance. Tax administration could use the results from this study to further identify manufacturing companies prone to tax avoidance.
PENGARUH RESTRUKTURISASI MELALUI PEMBENTUKAN HOLDING BUMN TERHADAP KINERJA KEUANGAN BUMN Ryan Ardany Sumarna; Akhmad Solikin
SUBSTANSI Vol 2 No 2 (2018)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.313 KB) | DOI: 10.35837/subs.v2i2.317

Abstract

State-owned enterprises (SOEs) have additional duties to participate in accelerating development and supporting national economic growth in addition to being profit oriented companies. Various strategies to improve performance of the SOEs can be implemented, including restructuring through the establishment of SOEs holding. Several SOEs active in the same sectors were regrouped to become a holding company so that management is expected to become more optimal. In Indonesia until 2016, four SOEs, i.e. PT Semen Indonesia (Persero) Tbk., PT Pupuk Indonesia (Persero), Perum Perhutani and PT Perkebunan Nusantara III (Persero) have been established as holding companies. It is expected that the holdings will improve their financial performance. This article aims at evaluating whether the financial improvements happened by employing fixed effect panel data model. The results show that holding affect financial performances in terms of profitability, leverage, and liquidity. Profitability deteriorated after holding, while leverage and liquidity showed mixed results.
Co-Authors Desak Putu Dita Prabhayanti IGMA Dharmakarja Luh Sri Marlina Mabrur, Azas Octivia Rian Fatmawati Raditya Hendra Pratama Ryan Ardany Sumarna