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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Karinov Transekonomika : Akuntansi, Bisnis dan Keuangan Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Business and Investment Review Jurnal Akuntansi, Perpajakan dan Auditing
Tri Hesti Utaminingtyas, Tri Hesti
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Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Optimalisasi Penyusunan Rencana Anggaran Biaya Pada Badan Pendidikan dan Pelatihan Kejaksaan Republik Indonesia Panindha, An Nissa; Utaminingtyas, Tri Hesti; Ulupui, I Gusti Ketut Agung
Jurnal Akuntansi, Perpajakan dan Auditing Vol 5 No 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.07

Abstract

This research aims to optimize the preparation of the Cost Budget Plan (RAB), one way to achieve this by trying to operate the formula in Ms. Excel for calculating RAB in a government agency. This research method uses qualitative. The results of this research show that by using formulas in Ms. Excel can calculate RAB quickly, save time and energy and make decision making easier so it can be categorized as more effective and efficient. Based on the research purpose, in implementation to optimize the preparation of the RAB in the using formula in Ms. Excel, it is to ensure that employees have sufficient understanding of the use of formula in Ms. Excel. Suggestions from researchers require training, assistance or operators who can operate using the formula Ms. Excel, so that it can maximize the potential of this application to increase effectiveness, efficiency, accuracy and quality of agency performance
Analisis Struktur Kepemilikan dalam Tata Kelola BUMDes: Studi Kasus BUMDes Agraprana Sumberjaya Kabupaten Bekasi Fauzhiah, Silvia Nur; Utaminingtyas, Tri Hesti; Hasanah, Nuramalia
Jurnal Akuntansi, Perpajakan dan Auditing Vol 5 No 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.05

Abstract

The purpose of this study is to find out the ownership structure in the governance of Agraprana Sumberjaya BUMDes, Bekasi Regency and analyze a good ownership structure for BUMDes. This study uses a descriptive qualitative approach. The results of the study show that Agraprana BUMDes still rely on ownership from the village government, some people only play the role of administrators in BUMDes, even though BUMDes can still run to this day. The involvement between the community, the village government and other parties in the governance of BUMDes indicates that the purpose of the establishment of BUMDes itself has been implemented. The results and findings in the study as well as the implications will be explained in detail in the article.
Faktor-Faktor yang Memengaruhi Minat Mahasiswa Akuntansi Universitas Negeri Jakarta untuk Mengikuti Ujian Chartered Accountant Amelia, Adien; Zakaria, Adam; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol 5 No 3 (2024): (Fortcoming) Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.11

Abstract

The purpose of this research is to determine factors that influence the interest of accounting students at State University of Jakarta to take the chartered accountant exam and this research was conducted on active students of the undergraduate accounting study program. The sample in this study were 107 students with the method which is determining the sample using purposive sampling. Research data which collected was carried out by distributing google form questionnaires to the population. Data analysis technique that used is multiple linear regression analysis. The results of the analysis is show that Quality Motivation affects student interest in taking the CA Exam, Reward/Recognition motivation affects students' interest in taking the CA Exam, and Labor Market Considerations affect student interest in taking the CA Exam.
Analisis Peran Relawan Pajak Dalam Meningkatkan Kepatuhan Pelaporan Wajib Pajak Orang Pribadi Ava Indriani; Utaminingtyas, Tri Hesti; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol 5 No 3 (2024): (Fortcoming) Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.06

Abstract

This research aims to analyze the role of tax volunteers in 2023 in increasing individual taxpayer reporting compliance at KPP Pratama Pasar Rebo. The research method used in this research is qualitative descriptive analysis. The choice of qualitative research design in this study was to reveal events and facts that are relevant to the research title, so that the author can represent the data that has been collected regarding the role of tax volunteers in increasing wpop reporting compliance at KPP Pratama Pasar Rebo. The analysis technique used in this research is a qualitative analysis technique. Data collection techniques were carried out using observation, interview and documentation techniques. The research results show that the involvement of tax volunteers in reporting the Annual SPT at KPP Pratama Pasar Rebo has a very important role. The involvement of tax volunteers is considered very helpful and has a positive impact on taxpayers' understanding, shortens queuing time, and increases reporting efficiency. Similarly, based on documentation and interviews conducted by researchers with Tax Extension Staff, Tax Volunteers from Uhamka and Tax Volunteer Advisors, it shows that the services provided by tax volunteers can realize wpop compliance in reporting Annual Tax Returns. However, the increase in individual taxpayers with the involvement of tax volunteers in reporting Annual Tax Returns at KPP Pratama Pasar Rebo still requires improvement. This shows that there are still obstacles and needs for improvement in increasing the effectiveness of tax volunteer involvement, socialization is not yet optimal, tax volunteer skills development is low, and aspects of service quality still need to be improved.
Co-Authors Abrori, Mochamad Ali Adi, Rahadiyan Harris Affandy, Muhammad Agus Wibowo Amelia, Adien Ariangga, Damal ATI SUMIATI, ATI Ava Indriani Delvechio, Vieri Dwi Handarini, Dwi DWI RAHMAWATI Erlitasari, Tyas Etty Gurendrawati, Etty Faisal, Alif Fauzhiah, Silvia Nur Fauzi Ahmad Muda Fitriana, Jihan Frijunita, Syafira I Gusti Ketut Agung Ulupui Indra Pahala Irham, Musa Fahmuddin Karyaningsih, RR. Ponco Dewi Khairunnisa, Hera Marhan, Fahrul Muhammad Nur Adli Mustafa, Ahmad Wildan Adiansyah Nugraha, Dicky Bachtiar Nuramalia Hasanah Panindha, An Nissa Petrolis Nusa Perdana, Petrolis Nusa Purwohedi, Unggul Ratna Anggraini Respat, Dwi Kismayanti Respati, Dwi Kismayanti Sang, Lim Thien Sugiharto, Ganang Ayom Suherman, Suherman Tahfidz, Muhamad Viulina, Audira Eri Zairin, Gentiga Muhammad Zakaria, Adam