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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Manajemen Kesatuan Jurnal Buana Akuntansi Dedikasi Sains dan Teknologi (DST) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Akuntansi, Keuangan dan Perpajakan
Aswat, Ibnu
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Studi Komparatif Metode ABC dan Metode Tradisional dalam Menghitung Harga Pokok Kamar pada Penginapan Sepakat 2 Pamungkas, Bima; Aswat, Ibnu; Mustika, Ira Grania
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 7 No. 2 (2024): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v7i2.1739

Abstract

This research aims to determine the traditional method used by Penginapan Sepakat 2 as well as alternative calculations using the ABC method, in determining the basic room price calculation that is more accurate and in accordance with the services provided. This research was carried out in a qualitative method with a comparative study approach. The results of this research show that the basic price of rooms uses traditional methods using the ABC method so that there is excess charging, overcosting occurs in rooms with AC and rooms with fans. This excess charge is because the owner only considers the market price without properly detailing the overhead charges.   Abstrak Penelitian ini bertujuan untuk mengetahui metode tradisional yang digunakan Penginapan Sepakat 2 serta alternatif perhitungan dengan metode ABC, dalam menentukan perhitungan dasar harga kamar yang lebih akurat dan sesuai dengan pelayanan yang diberikan. Penelitian ini dilakukan dengan metode kualitatif dengan pendekatan studi komparatif. Hasil penelitian menunjukkan bahwa penetapan harga dasar kamar menggunakan cara tradisional dengan menggunakan metode ABC sehingga terjadi kelebihan pembebanan, terjadi overcosting pada ruangan ber-AC dan ruangan berkipas angin. Kelebihan biaya ini disebabkan pemilik hanya melihat harga pasar tanpa merinci biaya overhead dengan baik.
Perbandingan SAK-ETAP dengan penyajian laporan keuangan koperasi: Studi kasus pada Koperasi ABC Irawan, Julyanne Gracia; Aswat, Ibnu; Espa, Vitriyan
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1392

Abstract

Financial reports are a crucial aspect of business sustainability, especially in cooperative businesses, as they enhance the quality of financial reports by adhering to accounting standards. This study aimed to compare the Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP) with the financial statements of ABC savings and loan cooperatives in Pontianak. The qualitative method involved three approaches: interviews (in-depth interviews), documentation, and literature review. The study results revealed significant differences between the financial statements of ABC Cooperative and the Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP). It was found that the presentation of financial statements by ABC Cooperative did not fully comply with the SAK-ETAP. Public interest statements This study is evidenced by the lack of adjustments to items in the presentation of financial statements and the absence of reports presented in the form of statements of changes in equity, flow statements, and notes to the financial statements. These findings indicate that ABC Cooperative's financial statements may not be effectively utilized by relevant parties for business sustainability planning.
ANALISIS SISTEM INFORMASI AKUNTANSI SIKLUS PENGGAJIAN DI SEKRETARIAT DPRD PROVINSI KALIMANTAN BARAT Monica, Della; Aswat, Ibnu; Haryono
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 2 (2024): J-AKSI: Jurnal Akuntansi dan Sistem Informasi
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i2.9708

Abstract

Sistem Informasi Akuntansi (SIA) sangat diperlukan bagi semua organisasi khususnya bagi instansi sektor publik karena dengan adanya SIA bisa digunakan sebagai alat bantu dalam mengambil ataupunmenentukan sebuah keputusan serta memudahkan instansi melakukan pengolahan data, terutamadata-data yang berkaitan dengan informasi keuangan. Tujuan dilakukannya penelitian ini adalah untukmengetahui Pengelolaan Sistem Informasi Akuntansi pada Siklus Penggajian di Sekretariat DPRDProvinsi Kalimantan Barat serta untuk mengetahui apakah ada perangkapan tugas dalam sistempenggajiannya. Peneliti menggunakan metode kualitatif. Dalam penelitian ini, peneliti menggunakanteknik wawancara, dokumentasi, dan observasi Peneliti menggunakan data primer dan data sekunder.Data primer peneliti dapatkan secara langsung pada saat wawancara. Informan dari penelitian iniadalah Pejabat Penatausahaan Keuangan. Sedangkan data sekunder memuat dokumen-dokumenpendukung yang berkaitan langsung dengan siklus penggajian, seperti daftar gaji, Surat PerintahMembayar (SPM), dan dokumen lainnya yang berhubungan dengan siklus penggajian. Hasil daripenelitian ini menunjukkan bahwa Pengelolaan Sistem Informasi Akuntansi pada Siklus Penggajian diSekretariat DPRD Provinsi Kalimantan Barat sudah efektif karena setiap fungsi didalam sikluspenggajiannya dilakukan dengan terpisah sehingga akan meminimalisir terjadinya kecurangan.
Penyusunan Laporan Keuangan Bumdes Sui Kupah Rafa, Wukuf Dilvan; Hijriah, Amanah; Aswat, Ibnu; Fahmi, Muhammad; Kurniawan, Rudy
Dedikasi Sains dan Teknologi (DST) Vol. 3 No. 2 (2023): Dedikasi Sains dan Teknologi : Volume 3 Nomor 2, Nopember 2023
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v3i2.3220

Abstract

Pelaksanaan kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk memberikan wawasan mendalam kepada masyarakat dan pelaku UMKM Desa Sungai Kupah melalui kegiatan pelatihan penyusunan laporan keuangan untuk kebutuhan ekspansi usaha dan perpajakan. Kegiatan ini diikuti sebanyak 40 peserta yang terdiri dari masyarakat dan pelaku UMKM Desa Sungai Kupah. Metode pelatihan adalah metode yang digunakan pada pelaksanaan PKM ini dan untuk mengetahui keberhasilan dari kegiatan pelatihan dilakukan dengan melalui post test dan observasi. Hasil kegiatan ini dilaksanakan dengan cara pemaparan dari para anggota PKM lalu dilanjutkan dengan diskusi dan tanya jawab dengan peserta, serta kepala Desa. Masyarakat dan pelaku UMKM di Desa Sungai Kupah merasa kegiatan ini membantu dan memberi pemahaman kepada mereka mengenai akuntansi dasar dan pelaporan keuangan yang nantinya akan digunakan untuk berbagai tujuan, diantaranya untuk memisahkan pendapatan untuk modal dan pengeluaran pribadi, tujuan untuk pengembangan usaha serta laporan keuangan untuk perpajakan.
Marketing Strategy of Small Business Management in Improving Business Profit Wasfika, Hesti; Aswat, Ibnu; Karpriana, Angga Permadi
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): jIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i5.2769

Abstract

Marketing strategies such as price, location, and promotion are crucial in optimizing revenue. This research aims to identify effective marketing strategies to increase the profits of Lavender Laundry by using SWOT analysis. A qualitative research approach with a case study method is used, focusing on Lavender Laundry as a single research object. Data collection is carried out through interviews with the owner, observations of laundry operations, and secondary data from relevant documents. This approach provides insights into the challenges faced, such as competition from similar businesses, and the strategies employed to maximize opportunities. The business plans to expand by partnering with local accommodations and opening a new branch in a central location to improve accessibility. Despite the threat of competition, strategic collaborations and expansion plans show Lavender Laundry’s efforts to maintain and grow its presence in the market. The business is profitable, with fluctuating but stable revenues, indicating effective marketing strategies and operational success.
Utilizing Instagram as a Social Commerce Marketing Strategy to Increase MSME Revenue Indira Alifya; Aswat, Ibnu; Damayanti, Fera
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): jIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i5.2770

Abstract

At the moment, digital marketing is growing more rapidly than ever before, but through digital marketing a strategy is definitely needed so that revenue increases. However, previous research found that business people / entrepreneurs do not make the most of social media in their marketing strategies and do not realize the capabilities of existing social media. This research uses a qualitative approach with descriptive methods, aiming to gain insight related to the utilization of Instagram as a social commerce marketing strategy in increasing MSME revenues in the Lili Collection 31 case study. The data collection methods used are three, namely; observation, in-depth interviews and documentation studies. This research uses SWOT analysis to identify various factors both internal and external. The results of this study concluded that Lili Collection 31 has not been optimal and there is a need for improvement both in terms of understanding Instagram insights and marketing in attracting consumer interest.
The Effect of Shopee Flash Sale Program on Financial Management Putri, Kessa Mindabila; Aswat, Ibnu; Astarani, Juanda
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): jIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

Abstract

The use of e-commerce has become a rampant phenomenon among college students, with rapid growth in recent years. One e-commerce that is widely used by students is Shopee. Shopee flash sales have become a popular marketing strategy on e-commerce platforms, with the aim of increasing sales and attracting consumer interest. This research aims to analyze the influence of the Shopee Flashsale phenomenon on students' financial spending patterns in online shopping and the Flashsale factors that influence consumer behavior on the Shopee platform. The research method used was an online survey and observation of flash sale activities at Shopee involving a sample of students at the economics and business faculty. The analysis results show that flash sales on Shopee have a significant impact on increasing student financial expenditure. Factors such as discount twin date promos, and free shipping vouchers. Additionally, there are certain patterns in consumer behavior during flash sales, including an increase in the number of visits to the platform, an increase in impulse purchases, and an increase in social interaction through in-app communication features. The convenience of online shopping, competitive prices, wide product variations, and attractive promotions collectively influence students' decisions in making online purchases. Additionally, aspects such as trust in e-commerce platforms, product quality, and user experience also play an important role in shaping college students' online shopping preferences.
Implementation of the Value for Money Concept in Measuring Financial Performance at the Library and Archives Service of West Kalimantan Province Lestari, Dewi Ayu; Aswat, Ibnu; Yantiana, Nella
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): jIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

Abstract

This study aims to analyze the financial performance of the Library and Archives Office of West Kalimantan Province using the concept of Value for Money (VFM). The VFM concept is important in public financial management because it emphasizes three main aspects: economy, efficiency, and effectiveness. This research uses a qualitative approach and quantitative descriptive data analysis, with primary data obtained through interviews and observations, as well as secondary data in the form of Budget Realization Reports (LRA). The results of the analysis show that in terms of economic ratios, the Department has made expenditures quite economically. In terms of efficiency ratios, the Service is very efficient in the use of resources. However, in terms of effectiveness ratio, the Department has not been fully effective in achieving the expected goals. Although budget management is done well in terms of economy and efficiency, there is still room for improvement in terms of effectiveness.
Problematika Keterlambatan Penyampaian Tanggapan SP2DK Wajib Pajak yang di terbitkan oleh KPP Pratama di kota Pontianak Aswat, Ibnu
Jurnal Buana Akuntansi Vol 9 No 1 (2024): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v9i1.6371

Abstract

SP2DK is a letter from the Tax Office Director (KPP) issued to taxpayers to explain data and/or information regarding the suspected non-fulfillment of tax obligations in accordance with the provisions of tax legislation. The term SP2DK, commonly referred to as the "love letter" by the community, is considered a precursor to future trials and carries a worrying nuance. However, if interpreted correctly, SP2DK is a control mechanism and follow-up in the Indonesian tax self-assessment system, which provides taxpayers with the opportunity to review and clarify their tax obligations. Regarding the self-assessment tax system in Indonesia, the monitoring process must continue to ensure tax compliance. Thus, tax collection activities can be carried out according to applicable regulations. The Pratama Tax Office gives taxpayers a deadline of 14 days (from the date of dispatch) to respond to the SP2DK. According to the 2021 Annual Report data from the Directorate General of Taxes (DJP), SP2DK production last year amounted to 3.73 million letters. This number increased by approximately 53.86% compared to the production in 2020 of 2.42 million letters.
Cost Volume Profit Analysis as a Profit Planning Tool at Buket Husnul Hesti, Hesti; Aswat, Ibnu; Yunita, Khristina
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.16600

Abstract

UMKM Buket Husnul is a business in the creative industry that sells products in the form of flower bouquets with various models. In its profit planning Buket Husnul does not yet have a planning tool, therefore this study discusses related to profit planning at UMKM Buket Husnul which utilizes Cost-Volume-Profit analysis as a tool to plan its profits. Cost-Volume-Profit analysis is a very good profit planning tool to help business people make decisions in order to optimize their business profits. In this study, researchers used a type of research with descriptive qualitative methods, based on data sources from interviews and direct observation in the field. The research results of the cost volume profit analysis that have been carried out are for the contribution margin of Rp43,125,000.00 with a contribution ratio of 52%. In order to reach the break-even point or Break-Event- Point the business owner must be able to sell a bouquet of 1,100 units with an income of Rp. 8,269,231.00 per quarter so that the business does not get a loss, with the maximum Margin of Safety that can only decrease by Rp. 74,230,769.00 with a ratio of 89.98% and the results of Operating-Leverage of 1.12 times operating profit.
Co-Authors Damayanti, Fera Dewi Ayu Lestari HARYONO Hesti Hesti Hijriah, Amanah Indira Alifya Irawan, Julyanne Gracia Juanda Astarani Karpriana, Angga Permadi Khristina Yunita Monica, Della Muhammad Fahmi Mustika, Ira Grania Pamungkas, Bima Putri, Kessa Mindabila Rafa, Wukuf Dilvan Rudy Kurniawan Vitriyan Espa Wasfika, Hesti Yantiana, Nella