Achmad Badjuri
Fakultas Ekonomika dan Bisnis, Universitas Stikubank Semarang

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PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN-ENTITAS MIKRO KECIL MENENGAH BAGI PELAKU UMKM Maria Goreti Kentris Indarti; Jacobus Widiatmoko; Mulyo Budi Setiawan; Achmad Badjuri
JMM (Jurnal Masyarakat Mandiri) Vol 5, No 3 (2021): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.25 KB) | DOI: 10.31764/jmm.v5i3.5013

Abstract

Abstrak: Kegiatan  pengabdian masyarakat ini bertujuan memberi pemahaman tentang arti penting laporan keuangan bagi pelaku UMKM pengrajin bambu di Jawa Tengah serta  memberi pelatihan dan pendampingan  agar mereka mampu menyusun laporan keuangan berdasarkan standar akuntansi yang berlaku, yaitu SAK EMKM dan mengimplementasikan dalam usaha mereka. Berdasarkan komunikasi awal dengan mitra, diperoleh informasi masalah yang dihadapi yaitu belum memahami arti penting dan manfaat laporan keuangan, belum menyusun laporan keuangan dengan benar, dan belum mampu menghitung laba rugi dan tidak mengetahui apakah proses produksi sudah dilakukan dengan efisien, sehingga tidak mengetahui perkembangan usaha mereka. Solusi yang ditawarkan adalah memberi pelatihan dan pendampingan dalam penyusunan laporan keuangan berdasar SAK EMKM. Metode pelaksanaan yang digunakan: ceramah untuk menyampaikan konsep materi, praktik menyelesaikan satu siklus akuntansi dalam bentuk kasus, dan melakukan pendampingan di lapangan. Hasil monitoring dan evaluasi  menunjukkan bahwa para peserta mampu menyerap lebih dari 70% materi pelatihan yang diberikan. Para peserta juga merasa puas dan memandang bahwa pelatihan SAK EMKM ini penting dan bermanfaat. Hasil pendampingan di lapangan menunjukkan bahwa 60% mitra sudah memiliki kemampuan untuk menyusun laporan keuangan berdasarkan SAK EMKM dengan bimbingan tim pengabdian. Abstract:  This community service activity aims to provide an understanding of the importance of financial reports for bamboo craftsmen MSMEs in Central Java and provide training and assistance so that they are able to prepare financial reports based on applicable accounting standards, namely SAK EMKM and implement them in their business. Based on initial communication with partners, information on the problems faced were obtained, namely not understanding the importance and benefits of financial statements, not preparing financial reports correctly, and not being able to calculate profit and loss and not knowing whether the production process was carried out efficiently, so that they did not know business developments they. The solution offered was to provide training and assistance in preparing financial reports based on SAK EMKM. The implementation method used: lectures to convey material concepts, practice completing one accounting cycle in the form of cases, and providing assistance in the field. The results of monitoring and evaluation showed that the participants were able to absorb more than 70% of the training material provided. The participants were also satisfied and saw that the SAK EMKM training was important and useful. The results of assistance in the field show that partners already have the ability to prepare financial reports based on SAK EMKM with the guidance of a team of service team. 
Determinan Terhadap Transfer Pricing Melalui Tax Minimization Sebagai Pemoderasi Ema Mardiana; Achmad Badjuri
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1736

Abstract

This study aims to determine the effect of tunneling incentives, bonus mechanism, and company size on transfer pricing with tax minimization which acts as a moderating variable. Case studies with qualitative research method are used as a strategy in this research. The research population uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Purpose sampling was used for the sampling procedure with a total of 81 companies according to the criteria after being multipled by 3 years of observation. The analytical method used is Moderating Regression Analysis (MRA). The results of the study show that tunneling incentives have an effect on transfer pricing, while the bonus mechanism and firm size have no effect on transfer pricing. Tax minimization is able to moderate the effect of the bonus mechanism on transfer pricing, but tax minimization is not able to moderate the relationship between tunneling incentive, company size and transfer pricing.