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All Journal Jati: Jurnal Akuntansi Terapan Indonesia Multitek Indonesia : Jurnal Ilmiah Jurnal IMPACT: Implementation and Action International Journal of Research in Vocational Studies (IJRVOCAS) Indonesian Journal of Applied Accounting and Finance
Tino Kemal Fattah
Politeknik Negeri Banjarmasin
Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mechanical Engineering Social Sciences Other

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Actualization of Digital Marketing Society 5.0 on MSMES of Sasirangan Cloth in Village Sasirangan in Banjarmasin City Tino Kemal Fattah; Putriana Salman
International Journal of Research in Vocational Studies (IJRVOCAS) Vol. 1 No. 3 (2021): IJRVOCAS - December
Publisher : Yayasan Ghalih Pelopor Pendidikan (Ghalih Foundation)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.199 KB) | DOI: 10.53893/ijrvocas.v1i3.55

Abstract

Marketing is part of the main activities carried out by traders in their efforts to maintain the survival of their business to achieve business goals. Strategy is a process of determining an organizational goal, accompanied by the preparation of a way or effort how to achieve that goal. In particular, strategy is an action that is increasing and continuous and is done based on the point of view of what customers expect in the future. This research aims to find out how the actualization of digital marketing of MSMEs in the era of society 5.0. This research method uses quantitative descriptive methods with data collection techniques through questionnaire sharing. The population in this study is MSMEs Kain Sasirangan in Kampung Sasirangan Banjarmasin City. The results of this study show that Sasirangan MSMEs have used digital marketing in the process of buying and selling their products. It is recognized that the utilization of digital marketing can expand market reach and add new customers, facilitate business management with more flexible time, can be done at any time without having to open a store first, so that the profits obtained are also greater. In addition, by utilizing digital marketing, MSME sasirangan fabric actors do not need a place to sell their products, so the costs incurred are also less. Their lack of ability to use technology, only able to make them do marketing their products traditionally.
PELATIHAN PEMAHAMAN PAJAK UMKM, KEUNTUNGAN, SERTA CARA PERHITUNGAN DAN PENYETORANNYA DALAM RANGKA MENINGKATKAN MOTIVASI DAN POTENSI KEPATUHAN PEMBAYARAN PAJAK PADA PELAKU UMKM (USAHA MIKRO KECIL DAN MENENGAH) PASCA PENERBITAN PERATURAN PEMERINTAH NOMOR 2 Nurul Qalbiah; Sandra Iriawan; Widya Ais Sahla; Tino Kemal Fattah
Jurnal IMPACT: Implementation and Action Vol. 3 No. 2: Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v3i2.992

Abstract

Peraturan Pemerintah Nomor 23 tahun 2018 adalah peraturan mengenai penghasilan atau pendapatan dari usaha yang diperoleh wajib pajak yang memiliki peredaran bruto tertentu dalam satu tahun masa pajak. PP ini berlaku mulai 1 Juli 2018. Adapun tarif pajak penghasilan yang baru bagi UMKM sebesar 0,5% dari omset. Peraturan tersebut menggantikan peraturan sebelumnya, yaitu PP No. 46 Tahun 2013 dengan tarif PPh final UMKM sebesar 1 persen yang dihitung berdasarkan pendapatan bruto (omzet)-nya diperuntukkan bagi UMKM yang beromzet kurang dari Rp4,8 miliar dalam setahun. Batasan waktu kebijakan insentif pajak yang ditetapkan ini berbeda untuk berbagai subyek pajak. Pertama, bagi subyek pajak orang pribadi, insentif tersebut berjangka waktu selama 7 tahun. Kedua, bagi subyek pajak badan usaha berbentuk Perseroan Terbatas, insentif berjangka waktu selama 3 tahun. Terakhir, bagi subyek pajak badan usaha berbentuk CV, firma, dan koperasi selama 4 tahun. Adapun jangka waktu dihitung sejak tahun pajak regulasi berlaku bagi wajib pajak (WP) lama, dan sejak tahun pajak terdaftar bagi WP baru. Kebijakan insentif PPh bagi pelaku UMKM merupakan salah satu fasilitas fiskal yang diberikan oleh pemerintah kepada pelaku UMKM untuk mendorong potensi/ aktivitas sektor UMKM namun juga akan mengurangi potensi penerimaan pajak pada jangka pendek. Pengenaan tarif pajak final lama bagi UMKM sebesar 1 persen dinilai memberatkan pelaku UMKM dan sering dikeluhkan oleh pelaku UMKM. Kebijakan insentif pajak UMKM memberikan keringanan pajak bagi pelaku UMKM dengan potongan pajak sebesar 0,5%. Dari sisi pelaku usaha, penurunan tarif baru diharapkan menstimulasi munculnya pelaku UMKM baru untuk berkembang dan memberikan ruang finansial (kesempatan berusaha) dengan berkurangnya beban biaya UMKM untuk dapat digunakan dalam ekspansi usaha. Kata kunci: Pajak UMKM, Cara Perhitungannya, PP No 23 Tahun 2018
The Audit Expectation Gap: How Can Auditing Teaching Mitigate It? Widya Ais Sahla; Nurul Qalbiah; Tino Kemal Fattah
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2021): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.13 KB) | DOI: 10.31961/ijaaf.v1i2.1372

Abstract

This study aims to determine the perceptions of accounting students who have not and who have received auditing teaching on the Audit Expectation Gap. There are several issues in the expectation gap, namely the issue of auditors and the audit process, issues of the role of auditors and issues of competence and auditor independence. This research is a survey to a 115 students of the Accounting Department in State Polytechnic of Banjarmasin, Lambung Mangkurat University, STIENAS and STIEPAN. Based on the independent sample t-test through SPSS 25, the following results were obtained: (1) There are differences in perceptions between students who have not and who have received auditing teaching on the expectation gap in auditor’s issues and the audit process; (2) There is no difference in perception between students who have not and who have received auditing teaching on the expectation gap in the issue of the role of the auditor. (3) There are differences in perceptions between students who have not and who have received Auditing teaching on the expectation gap in issues of competence and auditor independence
Perancangan Kalkulator Pajak Guna Mempermudah Perhitungan PPN atas Transaksi Barang dan Jasa pada UMKM Muhammad Syahid Pebriadi; Putriana Salman; Tino Kemal Fattah
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 1: March 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i1.16810

Abstract

Tujuan penelitian ini untuk mensimulasikan perhitungan PPN wajib pajak UMKM terhadap kegiatan komersialnya dan membuat aplikasi web penghitungan PPN wajib pajak UMKM. Penelitian ini menggunakan pendekatan studi kasus. Data sekunder yang digunakan berupa data tarif PPN UMKM, tata cara pemotongan PPN UMKM, dan jumlah yang disetorkan atas Pajak Masukan (PM) dan Pajak Keluaran (PK). Teknik analisis data menggunakan metode deskriptif. Tahapan penelitian meliputi pengumpulan data, analisis data, dan pengembangan perangkat lunak. Hasil penelitian berupa aplikasi kalkulator pajak untuk membantu dan memudahkan para UMKM dalam melakukan perhitungan PPN nya.
IMPLEMENTASI USE CASE DIAGRAM DAN ACTIVITY DIAGRAM DALAM PERANCANGAN APLIKASI KALKULATOR PAJAK BAGI UMKM Muhammad Syahid Pebriadi; Putriana Salman; Tino Kemal Fattah
MULTITEK INDONESIA Vol 17, No 1 (2023): Juli
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/mtkind.v17i1.6024

Abstract

Abstrak Usaha Mikro, Kecil, dan Menengah (UMKM) mempunyai kewajiban untuk membayar pajak setiap tahunnya. Namun, masih ada kendala terkait pencatatan dan pelaporan pajak. Oleh karena itu diperlukan bantuan teknologi seperti aplikasi kalkulator pajak. Metode penelitian mengikuti model pengembangan perangkat lunak Waterfall meliputi Analisa sistem, desain sistem, pengkodean, pengujian black box dan pemeliharaan. Hasil penelitian berupa aplikasi kalkulator pajak yang dirancang menggunakan bantuan use case diagram dan activity diagram. Abstract Micro, Small, and Medium Enterprises (MSMEs) have the obligation to pay taxes every year. However, there are still obstacles related to tax recording and reporting. Therefore it requires the help of technology such as the application of a tax calculator. Research methods following the Waterfall software development life cycle include System analysis, system design, coding, black box testing and maintenance. The results of the study are in the form of a tax calculator application designed using the help of use case diagrams and activity diagrams.
Co-Authors Muhammad Syahid Pebriadi Nurul Qalbiah Nurul Qalbiah, Nurul Putriana Salman Sandra Iriawan Widya Ais Sahla