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All Journal Journal of Economic, Bussines and Accounting (COSTING) Ganaya: Jurnal Ilmu Sosial dan Humaniora Performance : Jurnal Bisnis dan Akuntansi INTEGRITAS : Jurnal Pengabdian Madaniya Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Abdi Masyarakat Indonesia Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Society Development (IJSD) Journal of Accounting and Financial Issue
Aprilya Dwi Yandari
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Wiraraja, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Analisis Fraud Pentagon Terhadap Tindakan Kecurangan Laporan Keuangan Dengan Penggunaan Model Beneish Aprilya Dwi Yandari; Isnani Yuli Andini
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 3 No 2 (2020)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Fraudulent financial statements are a form of the category of fraud that often occurs. Another category of fraudulent financial statements is the category of fraud with the smallest frequency value, but will later result in a greater loss value than other categories. Pentagon fraud will be used in research, because this theory is a theory of refinement of triangles and diamonds. So that the pentagon fraud theory has a new element that is not present in both theories, namely arrogance which is not widely used in detecting fraudulent financial statements. The research objective is to provide information for shareholders, stakeholders, and other stakeholders about the pentagon fraud test against financial statement fraud using the Beneish Model detection tool in banking companies. The population in this study is all banking companies listed on the IDX in 2016-2018 totaling 43 companies. The sample in this study used purposive sampling, namely all banking subsectors listed on the IDX in 2016-2018 which consistently reported their finances. The data analysis technique used is multiple regression with the coefficient of determination, model feasibility test, partial test and logistic hypothesis test. Based on the research results, the variable of the effectiveness of supervision has no effect on fraudulent financial statements. The replacement of the chairman of the internal auditor has no effect on fraudulent financial statements. Financial stability has no effect on fraudulent financial statements. External pressure has no effect on fraudulent financial statements. Changes in company accounting policies have no effect on fraudulent financial statements.
Training Penulisan Systematic Literature Review dengan Nvivo 12 Plus Hafidhah Hafidhah; Aprilya Dwi Yandari
Madaniya Vol. 2 No. 1 (2021)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.39

Abstract

Penulisan literature review merupakan salah satu tahapan penting yang harus dibuat oleh seorang peneliti baik dosen maupun mahasiswa yang sedang tugas akhir. Saat ini kebanyakan peneliti menggunakan pendekatan tradisional dalam penulisan literature review. Hal ini memiliki kelemahan yaitu dari segi efektivitas dan efisiensi. Seorang peneliti harus mengumpulkan banyak jurnal ilmiah dan memahami isinya sebelum menulisnya. Hal ini tentunya kurang efektif karena akan memakan banyak waktu. Melihat permasalahan tersebut, Nvivo dipandang sebagai solusi untuk mengatasi hal demikian. Program PKM ini bertujuan untuk memudahkan peserta dalam penyusunan literature review. Kegiatannya dirancang sedemikian rupa sehingga peserta akan mudah memahami langkah-langkah penyusunan literature review dengan Nvivo. Dilaksanakannya PKM ini menjadikan peserta memahami bagaimana cara import dokumen berupa artikel dari Mendeley atau Endnote ke dalam Nvivo, melakukan coding, menganalisis, dan menampilkan hasil analisis artikel Nvivo, dan kemudian menuliskannya dalam sebuah literature review yang sistematis. Nvivo memungkinkan peserta untuk mengeksplorasi sejumlah besar dokumen tekstual untuk melihat pola dan instrumen penelitian yang digunakan.
Pendampingan Aspek Pemasaran dan Keuangan pada IKM Seni Meubel Desa Kacongan Kabupaten Sumenep Aprilya Dwi Yandari; Astri Furqani; Dina Kurniawati; Dessy Novita Laras Asih; Isnani Yuli Andini
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 2, No 3 (2022): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v2i3.178

Abstract

Based on the lack of understanding related to a good marketing system, how to record good financial statements, and their lack of analyzing the existing market analysis. So the service team tries to provide assistance related to the marketing and financial aspects by having a goal where IKM actors are able to market their products well by analyzing existing competitors by looking at market share. So that with this service, it is expected to be able to help SMEs to market and manage their finances well. The service method is carried out by conducting a survey first, pre-research, carrying out service, as well as an independent training process that is carried out at the final stage. Therefore, the owners and workers of the IKM are very active when the material is given and active at the application stage so that they understand and are able to deal with market conditions. This is very helpful for SMEs to determine the cost of goods, the purchase price of materials, and the selling price that is feasible to be marketed and become competitors for the same business actors.
Penyusunan Laporan Keuangan UMKM di Desa Jambu Kabupaten Sumenep dalam Meningkatkan Akuntabilitas Pelaporan Keuangan Moh. Faisol; Aprilya Dwi Yandari; Very Andrianingsih
Jurnal Abdi Masyarakat Indonesia Vol 1 No 2 (2021): JAMSI - November 2021
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.5 KB) | DOI: 10.54082/jamsi.81

Abstract

Akuntansi adalah proses pencatatan, penggolongan, pengikhtisaran, serta membuat laporan transaksi pada suatu usaha kecil, menengah, maupun besar. Secara umum UMKM merupakan usaha yang kurang memiliki tata kelola yang baik, sehingga para pelaku mengalami kesulitan dalam menentukan hasil yang mereka capai. UMKM yang berada di desa Jambu Kecamatan Lenteng saat ini berada dibawah pengawasan dinas UMKM Kabupaten Sumenep. Namun setelah tim melakukan wawancara dan survey pada pelaku UMKM di Desa Jambu, hampir semua UMKM tidak membuat laporan keuangan dasar. Para pelaku hanya membuat catatan keuangan tentang uang masuk dan keluar saja, namun tidak mampu menjelaskan perkembangan keuangan usahanya. Oleh karena itu, tim memberikan sosialisasi dan pelatihan terkait pentingnya pelaku UMKM tersebut membuat dan memiliki laporan keuangan dasar. Metode pada pengabdian dilakukan dengan cara analisis situsasi atau survey, interview, sosialisasi dan pelatihan, dan metode akhir pengumpulan laporan keuangan yang sudah diberikan pembinaan oleh tim. Hasil pada kegiatan ini pada daerah setempat yaitu dengan adanya sosialisasi serta pelatihan tersebut para peserta sangat memiliki pemahaman terkait dengan proses pencatatan atau dasar akuntansi dalam menyusun suatu laporan keuangan yang baik. Manfaat dari kegiatan tersebut bagi pemilik atau perwakilan dari UMKM di Desa Jambu mampu memberikan pengetahuan serta tanggung jawab atas financial statement tersebut.
Peran Inspektorat Dalam Melakukan Coaching dan Controlling SPIP Untuk Mempertahankan Hasil Opini Audit (Studi Pada Kantor Inspektorat Kabupaten Sumenep) Dhea Ayu Risna; Aprilya Dwi Yandari
Jurnal Multidisiplin Madani Vol. 2 No. 6 (2022): June 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v2i6.516

Abstract

This study aims to analyze the role of the inspectorate in coaching and controlling SPIP in maintaining the results of the audit opinion. In this study, researchers also use qualitative research methods with an interpretive approach, in which the type of data used is documentary data based on inspection reports (LHP), Government Performance Accountability Reports (LAKIP), Review work papers (LHR), and other documents. Data collection techniques used in this study include interviews. The research respondents were inspectorate employees (IRBAN I, IRBAN IV, and IRBAN V) and one of the OPDs was a copyright employee of Sumenep Regency. The analysis technique used is descriptive qualitative. The results of this study indicate that the Sumenep Regency Inspectorate as a supporter in the administration of regional government in Sumenep Regency has been regulated and explained in the Sumenep Regency Regional Regulation Number 9 of 2016 and Regent's Regulation Number 21 of 2018. The role of the Sumenep Regency inspectorate in conducting Coaching and Controlling is carried out through five kinds forms, namely audits, reviews, evaluations, monitoring, and other supervisory activities.
ANALISIS PERKEMBANGAN TINGKAT LITERASI KEUANGAN PENGGUNA FINTECH PADA PELAKU USAHA MIKRO DI KABUPATEN SUMENEP (STUDI KASUS USAHA MIKRO PENGGUNA FINTECH PAYMENT SHOPEEPAY DAN OVO) Yusi Yuliarisa; Aprilya Dwi Yandari
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 1 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v12i1.1609

Abstract

Fintech Payment is Technology Payment Systemwho has a purpose to incrase,simplify,and offer in a new wayto wile Micro Business Actorthat can incrase Financial Literacy. The purpose of this Research is to analyze Level of Financial Literacy of Fintech Payment User for Micro Busniness Actor in Sumenep Regency. Kind of this researchs are use qualitative method ,by using interview .Technique of determining the sources are using accidental sampling. The knowledge of micro busisess actors in Sumenep Regency regarding Fintech Payments is still fairly limited because the informants only know Fintech Payments only as payments. Micro-enterprises in Sumenep Regency do not fully understand the use of Fintech Payment, this is because digital literacy is still lacking. Micro-enterprises in Sumenep Regency have sufficient skills because they can explain the cost incurred and in using the features in it, one of which is to record sales properly so that bussines actors to manage transactions. Good financial reports. Micro business actors also believe in ensuring that the data sent is also safe. All resource persons have sufficient literate financial literacy because they have a general set of knowledge about Fintech Payment, confidence and skills in using Fintech Payment
PENINGKATAN KEMAMPUAN PAJAK PERANGKAT DESA DALAM MEWUJUDKAN KESADARAN PAJAK PEMERINTAH DESA TOTOSAN Miftahol Arifin; Moh. Faisol; Aprilya Dwi Yandari
INTEGRITAS : Jurnal Pengabdian Vol 7 No 1 (2023): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v7i1.2714

Abstract

Penggunaan dana desa ataupun anggaran dana desa pada Pemerintah Desa Totosan membuat bendahara desa berkewajiban untuk melakukan pemotongan/ pemungutan pajak dan membayarkannya ke kas negara. Terkait kewajiban tersebut, bendahara desa memiliki keterbatasan pada saat melakukan pemungutan atau pemotongan PPh serta pembayaran PPN seringkali meniru transaksi sebelumnya, sehingga sering terjadi kesalahan dalam perhitungannya. Tujuan pengabdian ini untuk memberikan edukasi dan meningkatkan kemampuan perangkat desa secara umum tentang tata cara perhitungan saat melakukan pemotongan/ pemungutan pajak dan pembayaran PPN melaui DJP online. Metode yang digunakan terdiri dari tahap (1) Focus Group Discussion (FGD) dengan Perangkat Desa; (2) Menyusun modul pelatihan “aspek perpajakan pada Pemerintah Desa”; (3) Melakukan pelatihan tata cara pemotongan/ pemungutan pajak dan penggunaan fitur DJP online; dan (4) Melakukan evaluasi dan rencana tindaklanjut. Hasil pengabdian ini memberikan edukasi bagi perangkat Desa Totosan tentang kewajiban pajak pemerintah desa. Pemerintah desa menyambut baik kegiatan ini karena memberikan pengetahuan baru di bidang perpajakan dan bermanfaat bagi pemerintah desa. Pasca kegiatan pelatihan terdapat perubahan tingkat pemahaman perangkat desa akan kewajiban pajak dengan nilai 3,71 sebelum pelatihan dan 7,56 setelah kegiatan pelatihan. Meningkatnya pemahaman perangkat desa tersebut dapat meningkatkan ketepatan dalam pemotongan/ pemungutan PPh dan PPN serta kesadaran pajak perangkat desa dalam memenuhi kewajiban pajaknya.
The Role of Company Size as a Moderating Variable in the Relationship Between Tax Avoidance, Political Connections and Corporate Governance Desman Serius Nazara; Stellamaris Metekohy; Muhamad Irpan Nurhab; Aprilya Dwi Yandari; Roy Setiawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.6104

Abstract

With business size acting as a moderating variable, the goal of this study is to gather empirical data regarding the impact of political and corporate links on tax evasion. The manufacturing firms in the consumer products sector that were listed on the Indonesia Stock Exchange between 2017 and 2021 were the subject of this study. Purposive sampling is used to determine the sample. A total of 100 data samples from 20 firms over a 5-year period made up the study's sample size. the approach of data analysis that makes use of moderated regression analysis and multiple linear regression analysis. The findings demonstrate that institutional ownership and political ties have an impact on tax evasion, but independent commissioners and the audit committee have no impact. According to the results of the moderation test, business size can influence institutional ownership and independent commissioners but not audit committees or political links in terms of tax evasion.
Assistance with Financial Aspects and Marketing Strategy at DINDA BUMDes in Sumenep Regency Aprilya Dwi Yandari; Kurniawan Novianto; Isnani Yuli Andini; Endang Widyastuti; Laurentia Maria Husada
Indonesian Journal of Society Development Vol. 2 No. 4 (2023): August, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v2i4.5716

Abstract

The purpose of holding this activity is to provide good and correct direction in terms of financial administration, good marketing, and analyze the potential that exists in the local area so that it becomes additional income for BUMDesa DINDA. The method used is the initial stage of conducting a location survey, then the team conducts pre-research to resolve problems and potential that exists in the object, the third stage provides assistance, training, or outreach regarding existing problems, and the team stage evaluates the results of activities such as bookkeeping reports good and right finance, good form of promotion, concept of evaluating prospects of potential activity with location. This was carried out for almost two months, so that the results of the dedication really helped the local BUMDesa management and were able to implement it properly and correctly according to existing standards or rules
ANALISIS PENERAPAN PSAK 24 MBALAN KERJA PADA PT. BPRS BHAKTI SUMEKAR Nurul Imamah; Aprilya Dwi Yandari
Journal of Accounting and Financial Issue (JAFIS) Vol 3 No 2 (2022): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v3i2.2279

Abstract

PSAK 24 merupakan standar akuntansi yang secaa khusus mengatur tentang pelaporan imbalan kerja. Penelitian ini bertujuan untuk menganalisis penerapan PSAK 24 imbalan kerja pada PT. BPRS Bhakti Sumekar tenang imbalan kerja. Penelitian ini menggunakan metode kualitatif komparatif dengan teknik reduksi data dan uji keabsahan data triangulasi sumber. Hasil penelitian menunjukkan bahwa PT. BPRS Bhakti Sumekar telah menerapkan imbalan kerja sesuai PSAK 24. Pada pengakuan imbalan kerja jangka panjang tidak menerapkan secara penuh terkait PSAK 24. Pada pesangon tidak diukur pada saat pengakuan awal, melainkan sesuai masa kerja pegawai dan perbedaan saat mengungkapkan informasi mengenai program imbalan kerja jangka panjang dan pasca kerja di PT. BPRS Bhakti Sumekar dengan PSAK 24.
Co-Authors Astri Furqani Desman Serius Nazara Dessy Novita Laras Asih Dhea Ayu Risna Dina Kurniawati Endang Widyastuti Hafidhah Hafidhah Isnani Yuli Andini Kurniawan Novianto Laurentia Maria Husada Miftahol Arifin Moh. Faisol Muhamad Irpan Nurhab Nurul Imamah Roy Setiawan Stellamaris Metekohy Very Andrianingsih Yusi Yuliarisa