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All Journal ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis JILPI Jurnal Ilmiah Pengabdian dan Inovasi

R. Ayu Ida Aryani

Universitas Bumigora

Author-ID : 3456624

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Nursing Social Sciences Other

Published : 7 Documents Claim Missing Document

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Articles

Pendampingan Pelaporan SPT Tahunan Berbasis E-filing Bagi Pedagang Kelontong di tengah Wabah Covid-19 Ni Ketut Sriwinarti; Ikang Murapi; Dewa Ayu Oki Astarini; R. Ayu Ida Aryani; Baiq Adrian Ulfa
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 1 No 1 (2020)
Publisher : LPPM Universitas Bumigora

Government appeals to stay at home and restrictions on the delivery of public services do make people less comfortable in receiving public services, but this is a policy currently taken by the government is an effort to limit or stop the spread of Corona Virus. based on the instructions given, DJP (Direktorat Jenderal Pajak) then stop reporting directly and lead to the use of e-filing and extend the tax reporting period that should end on 31 March 2020 to 30 April 2020. Termination is what later became a problem experienced by taxpayers, especially the grocery traders in Gerung Market, Gerung District, West Lombok Regency, where the average trader was very unfamiliar with the use of electronics, especially the use of computers and the internet. By coordinating with an account representative, the servant provides assistance to traders who wish to report their annual tax return online while still paying attention to social distancing or maintaining a safe distance from participants. because of the adaptations made so that not all registered participants can be accompanied, namely only 50% of participants who successfully report online, 20% of participants are reported manually and the rest are still waiting for further policies.

Pengenalan Manajemen Keuangan Usaha Kecil dan Menengah Baiq Adriani Ulfa; Ikang Murapi; Phyta Rahima; R. Ayu Ida Aryani; Suriati Suriati
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 1 No 1 (2020)
Publisher : LPPM Universitas Bumigora

Desa Langko merupakan salah satu desa yang ada di Kecamatan Lingsar, Kabupaten Lombok Barat, Provinsi Nusa Tenggara Barat salah satu desa yang dijadikan Project sebagai desa Pariwisata Pemerintah Provinsi NTB. Desa yang terletak di bagian barat Pulau Lombok ini memiliki semboyan geger girang genem hal ini juga selaras dengan kegiatan-kegiatan yang dilakukan masyarakatnya yang sebagian besar memiliki olahan produk-produk rumahan. Hal tersebut terbukti dengan apa yang terjadi, banyak sekali rumah tangga yang memiliki usaha sebagai pembuat keripik olahan, keripik singkong, keripik tempe. wedang jahe, beepolen, madu dan gula merah. Dengan semakin majunya Usaha Kecil dan Menengah (UKM) dan berdampak pada persaingan yang semakin ketat, maka diharapkan UKM yang berada di Desa Langko ini dapat berkembang dan meningkatkan kualitas produknya. Berdasarkan hal tersebut maka diperlukan suatu metode manajamen keuangan yang mudah untuk dipahami dan juga diterapkan oleh Usaha Kecil dan Menengah (UKM) di Desa Langko

Investasi Cerdas di Tengah Pandemi: Webinar Otoritas Jasa Keuangan (OJK) Dewa Ayu Oki Astarini; Anthony Angrawan; R. Ayu Ida Aryani; Ikang Murapi
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 2 No 1 (2021): Juli 2021
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v2i1.1335

This devotional activity aims to provide education about smart investments that can be done in the midst of the covid 19 pandemic, namely through investments in the Indonesian Capital Market and analysis that investors need to do before starting to invest. This devotion is also one way to motivate students as millennials to have a paradigm of investment society.This devotion was conducted in the form of a webinar event "smart investment in the middle of the pandemic" with participants of Bumigora University students. The webinar aims to add insight into how to invest in stocks, indicators to consider and strategies for stock investments that generate income with controllable risks. In addition, in this devotion is given a simulation of how to utilize the existing technology on smartphones for ease in investing through investment applications in playstore..

Pengaruh Insentif Pajak dan Insentif Non-pajak terhadap Manajemen Laba Baiq Dinda Puspita Ayu; Muliani Muliani; R. Ayu Ida Aryani
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 3 No 2 (2022): Riset, Ekonomi, Akuntansi dan Perpajakan(Rekan )
Publisher : Program Study Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v3i2.2204

Penelitian ini bertujuan untuk menguji faktor-faktor potensial yang diduga mempengaruhi tindakan manajemen laba. Adapun variabel independen dalam penelitian ini adalah insentif pajak dengan proksi (perencanaan pajak, beban pajak tangguhan, beban pajak kini dan persentase jumlah saham disetor) dan insentif non-pajak dengan proksi (leverage, capital intensity ratio, kepemilikan manajerial dan profitabilitas), sementara variabel dependentnya adalah manajemen laba. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2017. Sampel penelitian ini menggunakan metode puposive sampling dan di peroleh 97 perusahaan. Metode analisis menggunkan analisis statistik deskriptif dan Generalized Method of moments. Hasil penelitian menunjukan bahwa perencanaan pajak, beban pajak tangguhan dan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba, sedangkan beban pajak kini, persentase jumlah saham disetor, leverage, capital intensity ratio dan profabilitas berpengaruh positif dan signifikan terhadap manajemen laba. Dengan demikian untuk mencegah terjadinya manajemen laba, pemerintah harus memperkuat pengawasan serta memperkuat peraturan dan harus benar-benar dipatuhi oleh principal untuk mengurangi aktivitas manajemen laba yang dilakukan oleh principal agar dapat memberikan keuntungan kepada pihak tertentu.

Perhitungan Harga Pokok Pesanan dengan Pendekatan Metode Full Costing Alfian Sayuti; R. Ayu Ida Aryani; Defel Septian
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 2 (2022): September 2022
Publisher : PT Seval Literindo Kreasi

In 2022, the MSME sector needs to increase its operational activities due to the declining economy due to the pandemic, so that company profits can be improved. Companies in the manufacturing sector have more complicated activities than in the trade or service sector. This will affect manufacturing business actors in measuring manufacturing costs, cost of goods manufactured, and cost of goods sold accurately based on a measurable cost accounting approach. Based on this, descriptive qualitative research was conducted to compile the cost of goods ordered at a manufacturing company in Babakan, Mataram. The results showed that there were differences in the calculation of the cost of goods ordered between the company's calculations and the researchers' calculations. This difference is because the company does not charge asset depreciation in the order cost. This could be because the company did not record its assets so the depreciation expense could not be determined.

Pelatihan Penentuan Harga Pokok Produksi Produk UMKM alfian sayuti alfian; R. Ayu Ida Aryani; Defel Septian; Farha
JILPI : Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 1 (2022): September
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.669 KB)

MSMEs in Mataram City in 2020 amounted to 22,473 which makes it the highest number compared to MSMEs in the Regency and City of West Nusa Tenggara Province. The number consists of 15,746 Micro classes, 6,194 Small, and 533 medium classes. There are still many micro-enterprises in Mataram and the class must be upgraded to Small or Medium Enterprises. This becomes complex related to capital, sales strategy, and Annual Turnover to increase company profits. Increasing company profits can be achieved by optimizing profits. MSMEs in the production sector sometimes find it difficult to determine the cost of production. The service is carried out by teaching the cost of the production program through the asynchronous method. The Chairperson and Members visit MSME traders who have processed products and processed raw materials into finished goods that are ready to be sold. The service mechanism is carried out in several stages including, FGD with the service team and partners, partner interviews, making the cost of production, making presentations recorded through the Zoom application, and will be shared on Google Drive, sending Google Drive links to service partners.

Pendampingan Penyusunan Manajemen Operasional Pembukuan dan Administrasi Kelompok Tani di Sembalun, Nusa Tenggara Barat Widia Febriana; R. Ayu Ida Aryani; Melati Rosanensi; Muliani; Lina yunita
JILPI : Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 2 (2022): Desember
Publisher : Insan Kreasi Media

Bookkeeping and administration are needed as a forum for a group of people, including farmer groups. Bookkeeping is a recording process that is carried out obligatory and regularly in accumulating all types of data and information about finances consisting of liabilities, income, assets, costs and capital. The total value of the gift and income of goods or services, ends with the preparation of daily cash and a ledger in the form of a balance sheet, as well as a profit and loss statement for the period of the year as described in Law Number 28 of 2007 Article 28. Regarding the bookkeeping as described in the Act, it emphasizes on all entrepreneurs about the importance of bookkeeping. Because the bookkeeping in the company's internal is the main basis that becomes the foundation of the accounting system. In the recorded accounting system, the company's financial movements can be known in detail. Bookkeeping and administration, the main tasks and functions of the Tourism Manager in Sembalun NTB, are a form of community service. This assistance aims to train farmers so that the management of bookkeeping and administration operations is properly recapitulated. The method used in this service activity consists of five months of observation, socialization, and direct assistance. As a result of this community service, participants were able to understand how to book and administer tourism in Sembalun, West Nusa Tenggara.

Co-Authors Alfian Sayuti alfian sayuti alfian Anthony Angrawan Baiq Adrian Ulfa Baiq Adriani Ulfa Baiq Dinda Puspita Ayu Defel Septian Dewa Ayu Oki Astarini Farha Ikang Murapi Lina Yunita Melati Rosanensi Muliani Muliani Muliani Ni Ketut Sriwinarti Phyta Rahima Suriati Suriati Widia Febriana

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