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Analisis Pemotongan Pajak Penghasilan Pasal 23 Berbasis Web Pada PT. Putera Menara Agung Tegal Fitri Amaliyah; Nurul Inayah
Balance Vocation Accounting Journal Vol 5, No 2 (2021): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v5i2.5359

Abstract

Abstrak: PT. Putera Menara Agung merupakan perusahaan industri pemberantasan hama (formulasi) dengan hasil produk berupa obat anti nyamuk bakar. Beberapa transaksi yang dilakukan PT. Putera Menara Agung termasuk ke dalam objek pemotongan PPh Pasal 23. Penelitian ini bertujuan mengetahui proses pemotongan PPh Pasal 23 mulai dari perhitungan, penyetoran, pelaporan, serta implementasi e-Bupot pada PT. Putera Menara Agung dengan menggunakan data PPh Pasal 23 bulan Agustus 2020 sampai dengan bulan Februari 2021. Pengumpulan data dilakukan dengan cara observasi, wawancara, dokumentasi serta studi literature. Metode analisis yang digunakan adalah deskriptif kualitatif yang mana peneliti menganalisis kesesuaian data PPh Pasal 23 PT. Putera Menara Agung dengan regulasi perpajakan yang berlaku untuk selanjutnya ditarik kesimpulan. Simpulan penelitian mengindikasikan bahwa pemotongan PPh Pasal 23 berbasis web pada PT. Putera Menara Agung telah selaras dengan regulasi perpajakan yang berlaku.  
Pengaruh Jumlah Uang Beredar dan Suku Bunga Terhadap Inflasi di Indonesia Fitri Amaliyah; Aryanto Aryanto
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.737

Abstract

Inflation is an increase in the price of an item that tends to be continous. This study aims to find out the effect of the money supply and interest rates on inflation in Indonesia for the period 2015-2020. The data in this study is secondary data obtained from the website while analysis data uses WarpPLS (Descriptive quantitative, outer model, inner model, hypothesis test). Based on the result of hypothesis testing with WarpPLS showed that the variable amount of money supply negatively and significanly on inflation indicated by the path coefficient value of -0,723 and pvalue 0,001. In variable interest rates have a positive and insignificant effect on inflation indicated by the path coefficient values 0,169 and pvalue 0,085. Related to the results of the analysis, this could be due to the fact that the policies and strategies implemented by the government were still in an ineffective condition to suppress existing inflation, so the government had to be more relevant in making policies so that inflation did not continue to decline and instead became a deficit which had an impact on the stability of the economy in Indonesia. The government needs to implement monetary policy carefully so that the economy in Indonesia is stable.
PENDAMPINGAN PENGEMBANGAN KAPASITAS PRODUKSI DENGAN VALUE CHAIN ANALYSIS PADA UMKM BATIK SEKARNITI YOGYAKARTA Kholifah Fil Ardhi; Fitri Amaliyah; Naila Hanum
Jurnal Abdimas Sangkabira Vol. 2 No. 1 (2021): Jurnal Abdimas Sangkabira, Desember 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v2i1.63

Abstract

MSME activities (Micro, Small and Medium Enterprises) are dominated by human labor or labor-intensive, which means that the absorption of labor is very high in the MSME sector. Batik Sekarniti is a small industry engaged in the production of traditional batik. PKM activities carried out online and offline went well and smoothly. The face-to-face meeting aims to conduct a pre-survey of the condition of MSMEs so as to help plan PKM activities. The core of the activity is mentoring and training which is held online using Google Meet media. The participants of the activity were 30 people consisting of two owners and 28 employees of the Batik Sekarniti UMKM located in Temanggal, Wijimulyo, Nanggulan, Kulon Progo, DI. Yogyakarta. The results of the activity show that there is potential for UMKM Batik Sekarniti to increase production capacity, namely in the process of batik writing.
PENINGKATAN PENGETAHUAN TENTANG PENCATATAN KEUANGAN SEDERHANA MENUJU TERTIB PEMBUKUAN BAGI PELAKU UMKM NASABAH PANTAS ULAMM PT. PNM CABANG TEGAL Fitri Amaliyah; Imam Hasan; Kholifah Fil Ardhi; Yeni Priatna Sari
Jurnal Abdimas Sangkabira Vol. 2 No. 1 (2021): Jurnal Abdimas Sangkabira, Desember 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v2i1.69

Abstract

Program Pengembangan Kapasitas Usaha dan Pengembangan Kelompok (PKU-PK) yang diselenggarakan oleh PNM bertujuan memberikan pendampingan kepada pelaku UMKM yang merupakan nasabah binaan PNM. Program tersebut memiliki konsep mengkombinasikan bisnis pembiayaan dan pendampingan usaha untuk meningkatkan kualitas pengelolaan usaha yang dilakukan secara berkelanjutan. Metode yang digunakan dalam pengabdian yaitu pemberian materi pengenalan pembukuan secara sederhana dan diskusi tanya jawab melalui whatsapp grup. Tahap pertama, memberikan motivasi tentang pentingnya pembuatan laporan keuangan kepada nasabah binaan PNM dan selanjutnya diberikan materi tentang penyusunan laporan keuangan secara sederhana dan contoh soal kasusnya. Tahap selanjutnya diskusi tanya jawab. Secara garis besar kegiatan ini dapat dinyatakan berhasil dilihat dari nasabah Binaan PNM yang antusias bertanya dan mau menerapkan materi yang sudah disampaikan dalam pelatihan. Kegiatan pelatihan ini juga dapat berkontribusi dalam peningkatan pengetahuan dan wawasan mengenai proses penyusunan laporan keuangan secara sederhana. Saran yang dapat diberikan adalah adanya pelatihan lanjutan mengenai cara menyusun laporan laba rugi.
PENINGKATAN KETRAMPILAN OLAH DATA KUESIONER MENGGUNAKAN SPSS VERSI 22 BAGI MAHASISWA DI TEGAL Dewi Kartika; Yeni Priatna Sari; Hetika Hetika; Fitri Amaliyah; Albiri Yusuf
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 6 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i6.2209-2212

Abstract

Salah satu tugas yang harus diselesaikan mahasiswa yang akan memasuki jenjang ujian akhir adalah melakukan penelitan. Dalam penelitian terdapat aktivitas mengolah dan menganalisis data. SPSS merupakan software yang dapat digunakan untuk aktivitas tersebut. SPSS membantu pengguna dalam melakukan uji dan analisis statistik. Namun, berdasarkan analisis situasi saat ini, banyak mahasiswa/i yang tidak menggunakan SPSS, yang menunjukkan bahwa mereka mungkin mengalami kesulitan saat mengumpulkan data atau ketika mencoba mengevaluasi data yang telah dikumpulkan. Tujuan dari kegiatan ini adalah untuk memberikan pelatihan analisis data bagi para mahasiswa yang melakukan olah data yang menggunakan SPSS 22, yang diharapkan dapat meningkatkan pemahaman tentang isu-isu yang berkaitan dengan pengumpulan data survei. Analisis data ini merupakan analisis deskriptif kualitatif. Hasil penelitian ini antara lain pemahaman mahasiswa tingkat akhir tentang penggunaan SPSS 22 sebagai alat atau panduan untuk mengatur dan menganalisis data survei menggunakan metode kuantitatif, khususnya menggunakan kuesioner yang mengajukan pertanyaan terbuka
The Effect of Administration and Supervision to Security of Local-Owned Assets Jouzar Farouq Ishak; Tatik Sarinawati; Fitri Amaliyah; Kholifah Fil Ardhi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.1652

Abstract

The security of local-owned assets is carried out with the aim that local-owned assets can be efficient and effective so that they can provide added value to all assets in the Provincial Government of West Java. In securing goods, an optimal administration and supervision system is needed to be a controller to reduce asset problems. This study was conducted to know the effect of the administration and supervision of local-owned assets on the security of local-owned assets. The research method used is a quantitative method. The data used is primary data in the form of a questionnaire which will be distributed to 17 regional organizations in the Provincial Government of West Java with 60 respondents. The sampling technique used is a non-probability sampling technique with a purposive sampling method. The results exhibit that administration, supervision, and security of local-owned assets are very strategic and vital functions. With the step of inventorying and revaluing local assets, it is hoped that it will be able to improve the administration of local-owned assets management so that the security of local-owned assets can improve people's welfare.
PENGARUH PENGETAHUAN AKUNTANSI TERHADAP PENERAPAN AKUNTANSI DIGITAL SERTA DAMPAKNYA TERHADAP KINERJA UMKM Aryanto Aryanto; Fitri Amaliyah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i3.y2022.p243-254

Abstract

MSME actors have not been able to fully utilize the use of technology, this is a challenge for MSME actors in Indonesia. This study aims to determine the effect of accounting knowledge of MSME actors on the application of digital accounting and its impact on MSME performance. The type of data in this study is quantitative data with the primary data source from a questionnaire. The population in this study is MSMEs in the Brebes District, Brebes Regency with a sample of 65 MSMEs using a simple random sampling technique. The data analysis technique in this study used the SEM Partial Least Square (PLS) method. The result showed that the level of accounting knowledge has a significant positive effect on the application of digital accounting, the level of accounting knowledge has no effect on performance, and the application of digital accounting has a significant positive effect on performance.
Pengaruh Pengetahuan Akuntansi terhadap Penerapan Akuntansi Digital serta Dampaknya terhadap Kinerja UMKM Aryanto Aryanto; Fitri Amaliyah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i3.y2022.p243-254

Abstract

MSME actors have not been able to fully utilize the use of technology, this is a challenge for MSME actors in Indonesia. This study aims to determine the effect of accounting knowledge of MSME actors on the application of digital accounting and its impact on MSME performance. The type of data in this study is quantitative data with the primary data source from a questionnaire. The population in this study is MSMEs in the Brebes District, Brebes Regency with a sample of 65 MSMEs using a simple random sampling technique. The data analysis technique in this study used the SEM Partial Least Square (PLS) method. The result showed that the level of accounting knowledge has a significant positive effect on the application of digital accounting, the level of accounting knowledge has no effect on performance, and the application of digital accounting has a significant positive effect on performance.
MENINGKATKAN KETERAMPILAN APLIKASI AKUNTANSI MYOB PADA SISWA SMK AL-IRSYAD KOTA TEGAL Hetika Hetika; Fitri Amaliyah; Krisdiyawati Krisdiyawati; Anita Karunia
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 3 (2023): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i3.948-952

Abstract

Accounting information is one of the basis for making economic and business financial decisions. The importance of accounting information as a basis for decision making is increasingly recognized by business actors. Accounting information is generated by a process known as the accounting cycle. Along with the development of technology, the accounting cycle carried out by companies is mostly computer-based. Therefore, the ability in the field of computers is a necessity and even a demand for professionals, especially professionals in the accounting field. Students majoring in accounting are prospective professionals in the accounting field. Therefore, students majoring in accounting need to be equipped with computer skills in accounting. MYOB accounting computer application is an application designed to assist in the preparation of financial statements. MYOB accounting computer application is one of the skills that must be possessed by Vocational High School (SMK) students majoring in accounting. Currently, the Uji Kompetensi Keahlian (UKK) and Lomba Kompetensi Siswa (LKS) use the MYOB accounting application as one of the test subjects. The problems faced by schools are related to the limited ability of students to operate accounting computers, especially MYOB and the school's concerns regarding the inability of students to solve UKK and LKS questions for MYOB accounting applications. Therefore, the community service team provides MYOB accounting application training. This activity is carried out in three stages. The first stage of the activity team discusses with partners related to the problems that occur. The second stage, the activity team determines the theme of the activity and prepares the material for the activity. The third stage, the activity team conducts an evaluation. The results of the activity showed that there was an increase in the ability of participants in compiling reports of pleasure using the MYOB accounting application. 
Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Akuntansi Keuangan Daerah dan Kompetensi SDM Terhadap Kualitas Laporan Keuangan Heri Risnanto; Hesti Widianti; Fitri Amaliyah
Monex: Journal of Accounting Research Vol 12, No 1 (2023)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v12i1.4539

Abstract

Kualitas laporan keuangan daerah yaitu salah satu parameter normatif yang wajib ditetapkan dalam laporan keuangan agar tercapai tujuannya. Penelitian ini bertujuan menganalisis implementasi SAP, penerapan SAKD, kompetensi SDM terhadap kualitas laporan keuangan Kabupaten Brebes. Sedangkan populasinya berjumlah 52 SKPD di lingkungan pemerintah daerah Kabupaten Brebes. Pengumpulan data dengan kuesioner dibagikan pada pegawai penatausaha keuangan SKPD. Teknik sampling menggunakan Non-Probability Sampling. Analisis regresi linear berganda digunakan pada penelitian ini. Hasil penelitian menunjukkan uji t penerapan SAP 0,024 < 0,05 menunjukan variabel ini berpengaruh terhadap kualitas laporan keuangan Kab Brebes. Sedangkan variabel X2 dan X3 yaitu penerapan SAKD dan kompetensi SDM berdasarkan hasil uji t memperoleh nilai 0,560>0,05 dan 0,962>0,05 yang menunjukan tidak terdapat pengaruh terhadap kualitas laporan keuangan pemda Kab. Brebes