Garuda - Garba Rujukan Digital

STANDART AKUNTANSI PEMERINTAHAN (SAP) PERATURAN PEMERINTAHAN NO 71 TAHUN 2010 ATAS PERLAKUAN AKUNTANSI-LO DAN BEBAN PADA PEMERINTAH DAERAH Sari, Indra Mustika; Wahyuni, Nanik
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 7, No 2: Juli 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

AbstractThis Study aimed to analyze the accounting treatment of Revenue-LO and Expenses arising from the change of Government Accounting Standards PP. 24/2015 with Cash Towards Accrual Basis be PP. 71/2010 with Accrual basis. Kediri Regency Government as government entity shall carry out accounting Revenue-LO and Expenses base on accrual-based SAP in accordance with PP. 71/2010 and presented in Statement of Operations (LO) in 2015 with the financial reporting provisions contained in the Statement of Accounting Standards accrual-based government. This research uses descriptive quantitative method is to describe the accounting Revenue-LO and Expenses that occurred in Kediri Regency Government with implementation of the conformity of Government Regulation No. 71/2010 about the Government Accounting Standard so that it can be deduced. The result showed that according to PP. 71/2010, The Government of Kediri Regency had implemented the accrual based accounting for Revenue-LO and Expenses appropriately. The accounting treatment for Revenue-LO dan Expenses which has been analyzed include the recognition, measurement, presentation and disclosure. The Recognition of Revenue-LO and Expenses was made when it arises right and obligations of local government. The measurement of Revenue-LO was carried out with gross principles, while the Expenses measurement was not explained in SAP. The presentation of Revenue-LO and Expenses was presented in the Statements of Operetions (LO) according to the classification in BAS. Disclosure of Revenue-LO and Expenses are disclosed detail in CaLK. Overall, Therefore, it can be concluded that the Kediri Regency Government has done the accounting treatment of Revenue-LO and Expenses in accordance with SAP PP. 71/2010.AbstrakPenelitian ini bertujuan untuk menganalisis perlakuan akuntansi Pendapatan-LO dan Beban yang timbul akibat terjadinya perubahan Standar Akuntansi Pemerintahan PP. 24 Tahun 2005 dengan basis Cash Towards Accrual menjadi PP 71 Tahun 2010 dengan basis Acrrual. Pemerintah Kabupaten Kediri sebagai entitas pemerintah wajib melaksanakan akuntansi Pendapatan-LO dan Beban yang didasarkan pada SAP berbasis akrual sesuai dengan PP. 71 Tahun 2010 dan disajikan dalam Laporan Operasional (LO) pada pelaporan keuangan tahun 2015 dengan ketentuan-ketentuan yang termuat dalam Pernyataan Standar Akuntansi Pemerintahan sehingga bisa ditarik kesimpulan. Hasil penelitian menunjukkan bahwa berdasarkan Peraturan Pemerintah No. 71 Tahun 2010, Pemeerintah Kabupaten Kediri telah menerapkan akuntansi berbasis akrual atas Pendapatan-LO dan Beban secara benar. Perlakuan akuntansi atas Pendapatan-LO dan beban yang telah dilakukan analisis meliputi proses pengakuan, pengukuran, penyajian dan pengungkapan. Pengakuan Pendapatan-LO dan Beban dilakukan ketika timbul hak dan kewajiban Pemerintah Daerah. Pengukuran Pengukuran Pendapatan-LO dilakukan dengan azas bruto, sedangkan pengukuran Beban belum terdapat penjelasan dalam SAP Penyajian Pendapatan-LO dan Beban disajikan dalam Laporan Operasional (LO) sesuai klasifikasi dalam BAS. Pengungkapan Pendapatan-LO dan Beban telah diungkapkan secara rinci dalam CaLK. Dengan demikian secara keseluruhan dapat disimpulkan bahwa Pemerintah Kabupaten Kediri telah melakukan perlakuan akuntansi Pendapatan-LO dan Beban sesuai dengan SAP PP. 71 Tahun 2010.

ANALISIS LAPORAN KEUANGAN SEBAGAI BAHAN PERTIMBANGANPEMBERIAN KREDIT (Studi Pada Lembaga Keuangan Di Kota Malang) Wahyuni, Nanik
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 1: Januari 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

This research aims to determine the the basis of valuation and credit analysis in the loan application process on the existing financial institutions in the city of Malang. In addition, provide the evidence that the financial statements have a very important role in the mortgage application process on the existing financial institutions in the city of Malang. The researchÂ used a quantitative research study in financial management that analyzed the financial statements of the debtor with the status of legal entities that are used in the provision of credit to financial institutions in the city of Malang. Data analysis techniques use ratio analysis, comparative analysis of financial statements, common size analysis.

ANALISIS RASIO UNTUK MENGUKUR KINERJA PENGELOLAAN KEUANGAN DAERAH KOTA MALANG Wahyuni, Nanik
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 1: Januari 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

This research measures financial performance of local government (PAD) at Malang city using ratio analysis. Local government fund must be spent based on 3 E principles that is economic, efficient, and effective. Moreover, acountability is not simply showing the ability to expend public funds, but including on how to spend economically, efficient, and effective. The result indicates the average of PAD in Malang city is above 100%, although the regular expenses are still above PAD. Therefore, the dependence level to the central government is very high.Kata Kunci :Â pengukuran kinerja, APBD, keuangan daerah, analisis ratio.

PENGUKURAN KINERJA DENGAN MENGGUNAKAN BALANCE SCORECARD DAN PEMAHAMAN MAQOSID SYARIAH Nugroho, Adi; Wahyuni, Nanik
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 1 (2019): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Dalam rangka mencapai pelayanan yang baik dan bertanggung jawab, suatu LAZIS perlu melakukan pengukuran kinerja. Salah satu cara yang dapat dilakukan adalah dengan menggunakan pengukuran kinerja balance scorecard. Mengingat LAZIS Al Haromain cabang Malang Raya merupakan organisasi nirlaba yang berpegang teguh pada syariat islam, pengukuran kinerja balance scorecard haruslah terintergrasi dengan maqosid syariah. Tujuan utama dilakukanya pemgukuran ini adalah untuk mengetahui kinerja yang dilakukan LAZIS Al Haromain cabang Malang Raya.Penelitian ini menggunakan metode kualitatif. Data dikumpulkan dengan cara observasi, wawancara, koesioner dan dokumentasi. Analisis data menggunakan cara mengukur masing-masing perspektif balance scorecard, yang terdiri dari perspektif keuangan yang terintergrasi maqosid syariah, perspektif pelanggan, perspektif bisnis internal serta perspektif pertumbuhan dan pembelajaran.Dari hasil penelitian menunjukkan secara keseluruhan kinerja LAZIS Al Haromain cabang Malang Raya sudah baik. Pada perspektif keuangan yang memiliki tingkat efisiensi yang sangat baik. Perspektif pelangan yang terdiri dari muzakki dan mustahik yang masing-masing merasa puas dan sangat puas dengan pelayanan yang diberikan. Perspektif bisnis internal menunjukan kinerja yang cukup, karena banyak inovasi yang terealisai walaupun proses oprasi yang meningkat walapun mengalami penurunan dari tahun sebelumnya. Perspektif pertumbuhan dan pembelajaran menunjukan hasil yang baik, karena meningkatya poduktivita karyawan, karyawan yang mersa puas dengan pekerjaan dan pembelajaran yang ada, serta adanya tingkat pemahaman maqosid syariah yang baik dalam menjalankan operasi LAZIS Al Haromain Cabang MalangÂ

PELATIHAN PEMANFAATAN SAMPAH DAPUR MENJADI ANEKA MENU MAKANAN YANG LAYAK KONSUMSI, LEZAT, DAN SEHAT BAGI ANGGOTA PKK RW 02 KELURAHAN DINOYO KECAMATAN LOWOKWARU KOTA MALANG Wahyuni, Nanik; Kartika, Ulfi; Suprayitno, Eko
PEDULI: Jurnal Ilmiah Pengabdian Pada Masyarakat Vol 4 No 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Kitchen waste is rubbish that is produced from leftover food that cannot be processed, such as vegetables, skin of onions that unwittingly every day will be wasted and accumulate so much kitchen waste. If there are around 1500 households in Dinoyo, then the amount of garbage collected per day ranges from 4,500 kg to 7,500 kg. In order to reduce a lot of kitchen waste, the service aims to provide training on the use of kitchen waste into a variety of food menus that are suitable for consumption, delicious, and healthy for PKK RW 02 Dinoyo Urban District Lowokwaru District Malang City. The steps in implementing the training are the data collection stage and the training implementation stage. The target of the training participants are PKK RW 02 Dinoyo Subdistrict, Lowokwaru District, Malang City by providing direct practice in making various foods made from kitchen waste such as onion chips. The results of the training activities can increase the knowledge and skills of PKK mothers so that they can be practiced independently at home because the manufacturing process is quite easy and future prospects can help improve the community's economy.

ANALISIS KINERJA KEUANGAN PASAR DAERAH: STUDI PENGEMBANGAN POTENSI MENUJU BUMD Wahyuni, Nanik
IQTISHODUNA IQTISHODUNA (Vol 8 No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

The objective of this research is to describe financial performance of traditional market on local market at Pasuruan Regency. The evaluation of financial performance based on economic principle, efficient and effectively that used to analysis development potencyÂ to beÂ a region enterprise. This research used an anual financial report and management report in 2007 untill 2011. The analysis result describe that assets has owned by traditional market can be a base capital become a region enterprise of market with pay attentionÂ increased financial performance. Based onÂ the evaluation value for money concluded that financial performance on traditional marketÂ is economic, effective but inefficient.Â Based on the result of financial ratio analysis conclude that traditional market at Pasuruan Regency was autonomous yet, low activity, low capital expenses,Â Â theÂ growthÂ of expenditureÂ isÂ always higher than the growth of income,Â but the equity ratio gives diskriptionÂ that traditional market can pay by self to get his assets. Â

PENERAPAN TAX PLANNING TERHADAP PPh SEBAGAI UPAYA EFISENSI PEMBAYARAN PAJAK (Studi Kasus Pada Perusahaan Jasa Angkutan Di Malang) Wahyuni, Nanik
IQTISHODUNA IQTISHODUNA (Vol 5, No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

To the effect of observational it is subject to be to insofar know which income tax planning effectiveness that can be done by firm and to reach efficiency in paying taxes charges that shall pay firm. Base observational result and taxation problem study in particular about tax planning on, therefore writer can glean from that firm has applied effective so corporate tax planning can't economize taxes charges payment it. To economize taxes, expedition company ought to applies tax planning, which is with shift cost that don't be admitted fiskus as accrued expenses fiskus as deducted as productions. In shifts cost, firm shall regard impact of that cost shift. Meanwhile to avoid of corporate maximum tax rate gets to broadcast production as production of some taxpayer, which is with make proprietary branch office as new firm that includes in group firm, then broadcasts proprietary production corporate to that new firm. With that implement, firm can economize taxes who shall be paid to state, and that thrift gets to be utilized to do marketing region extension and for things what do get to increase quality and firm amount.

Faktor-Faktor Mempengaruhi Kepatuhan Pembayaran Pajak (Studi Kasus Pengusaha Restoran di Kabupaten Lumajang) Murdiansyah, Isnan; Wahyuni, Nanik; Siswanto, Siswanto
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 5 No 01 (2020): Juni
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

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

One of the local taxes that can support regional income is restaurant tax. Restaurant tax is a tax on services provided by restaurants. What is meant by a restaurant is a food and beverage provider facility that is free of charge, which also includes restaurants, cafeterias, canteens, food stalls, bars, and the like, including catering services. Restaurant tax is one of the potential local taxes in the future, because as Lumajang Regency develops, it starts to become a tourism destination city with the discovery of new tourist attractions, such as: B-29, Biting Sites and others, thus causing a large effect which marked the beginning of the growth of new shopping centers and the construction of cafes in the shopping center. This study aims to examine the factors that influence the compliance of tax payments for restaurant entrepreneurs in Lumajang. The results of this study provide empirical evidence that the application of the Tax Law does not have a significant positive effect on compliance with paying restaurant taxes, tax counseling does not have a significant positive effect and tax penalties have a significant positive effect and awareness of taxpayers has a significant negative effect on tax compliance.

PENDAMPINGAN MANAJEMEN RITEL MODERN BAGI KOMUNITAS PEDAGANG RITEL TRADISIONAL PASAR DINOYO KOTA MALANG Wahyuni, Nanik; O, Ulfi Kartika; Rahayu, Yayuk Sri
PEDULI: Jurnal Ilmiah Pengabdian Pada Masyarakat Vol 4 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v4i2.238

The purpose of this service is to provide assistance related to retail management for traditional traders in Malang Dinoyo Market in order to be able to compete with modern traders. The strategy undertaken is through the stages of customer identification and Dinoyo Market traders, observation and conducting Forum Group Discussions (FGD) with assistance in the form of management of spatial and merchandise management, assistance in preparing simple financial statements and management of merchandise inventory. The result of this dedication is the increasing knowledge of Dinoyo Market traders in selling their merchandise so that the bias can still exist in modern times like today.

BENEISH RATIO INDEX SEBAGAI ALAT DETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR Zulzilawati, Zulzilawati; Wahyuni, Nanik
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 2 (2021): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v12i2.12803

The purpose of this study is to determine the number and detect companies that commit fraud so that companies can be categorized as manipulators, non-manipulators and gray companies. This research uses quantitative research with descriptive approach. The object used in this study is a Manufacturing Company listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The research sample was taken using purposive sampling technique. This study analyzes data using eight types of financial ratios contained in the Beneish Ratio Index method. The results showed that the manufacturing companies classified as the most manipulators in 2017. Then the manufacturing companies classified as the most non-manipulators in 2019 were 52 companies. Furthermore, the largest number of manufacturing companies classified as gray companies in 2016 and 2018 were 5 companies.

Title

Found 10 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 10 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 10 Documents
Search