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Andi Asrihapsari
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andiasrihapsari@staff.uns.ac.id
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Journal Editorial Office AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vocational School, Universitas Sebelas Maret (UNS) Jalan Kolonel Sutarto No. 150K, Jebres, Surakarta City, Central Java, Indonesia 57126 Phone: (0271) 662622
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Kota surakarta,
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INDONESIA
Indonesian Journal of Applied Accounting and Finance
Published by Sekolah Vokasi Universitas Sebelas Maret
ISSN : 29632757     EISSN : 2964884X     DOI : https://doi.org/10.20961/akumulasi
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The purpose of this journal is to publish the research results and thoughts on applied accounting and finance which is relevant to the development of accounting and finance professions and practices in Indonesia. This journal covers research in the following areas: Financial Accounting Public Sector Accounting Management Accounting Islamic Accounting and Financial Management Accounting Information System Accounting Education Auditing Taxation Corporate Finance Capital Market Banking Sustainability Reporting
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2022): December" : 6 Documents clear
The Perception of Property Entrepreneurs in Surakarta City, Indonesia, on the Policy 2 Voluntary Disclosure Program Wafi'ah Rizky Astarah; Asaprima Putra Karunia; Rihan Mustafa Zahri; Raymundo Patria Hayu Sasmita
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2022): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i2.331

Abstract

This study aimed to determine the individual taxpayers’ perception of property entrepreneurs in Surakarta City regarding the Voluntary Disclosure Program (VDP) on interest in participating in the program. Data were collected by distributing online questionnaires through the WhatsApp application to 22 respondents for 17 days, resulting in 20 valid responses. Furthermore, the descriptive analysis method was used to process and elaborate the data. The results showed that the strongest component to increase the taxpayers’ interest in property entrepreneurs in Surakarta City is a sanction that ensnares tax evaders. Therefore, it is concluded that administrative and criminal tax sanctions are effective in making taxpayers comply with obligations and avoid tax evasion.
Analysis of the Application of Tapping Box as an Effort to Monitor Restaurant Tax Revenue in Sukoharjo Regency Afifah Mirna Noviyanti; Hanung Triatmoko; Trisninik Ratih Wulandari; Meka Sabilla Salim
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2022): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i2.335

Abstract

This study aims at investigating the implementation of Tapping Box to monitor restaurant tax revenue, its effect, and its contribution to the Regional Original Revenue (Pendapatan Asli Daerah/PAD) in Sukoharjo Regency in 2018-2021, as well as the challenges and strategies in applying the Tapping Box to optimize the tax collection. This study was carried out using a descriptive, qualitative method. The data were gathered using interviews, observation, and literature review. The primary data were sourced from interviews while secondary data were obtained from the Regional Employment Agency (Badan Kepegawaian Daerah/BKD) of Sukoharjo Regency. The results of this study have indicated that the BKD of Sukoharjo Regency can realize a very high level of effectiveness. However, the Tapping Box application as an effort to monitor restaurant tax revenue has not been optimal so it has not given a significant contribution to the tax revenue. This study recommends that the BKD of Sukoharjo Regency carry out socialization and development programs, conduct tax gatherings, give rewards and sanctions, and increase the number of officers.
Performance Analysis of the Covid-19 Staple Food Social Assistance Activities Carried Out by the Office of Social Affairs of Karanganyar Regency in 2020 and 2021 using the Value for Money, Justice, and Equality Concepts Handayani Kusumawardhani; Sri Hantoro; Labbaika Dwi Ayu Rahmawati
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2022): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i2.373

Abstract

This study aims at examining the performance of the Covid-19 staple food social assistance activities carried out by The Office of Social Affairs of Karanganyar Regency in 2020 and 2021 using the value for money (effectiveness, efficiency, and economic aspects), justice, and equality approaches. The results of this study have revealed that the Covid-19 staple food social assistance activities by the Office of Social Affairs of Karanganyar Regency in 2020 and 2021 are effective, efficient, fair, and equal. However, the economic aspect is not taken into account in this study. Based on the results of the study, the researchers propose some recommendations. The effectiveness and efficiency level should be maintained and improved. At the economic level, calculations should not be necessary because this level is not a top priority and can only be affected by limited resources. The justice and equality level should be maintained and increased.
Evaluation of Account Receivables Management to Prevent Possible Company Losses as a Result of Uncollectible Accounts Receivables at PT Askrindo (Persero) of the Surakarta Branch Office Azzahra Syafiya Syaebani; Vidia Ayu Satyanovi; Lina Nur Ardila; Andy Supriyadi
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2022): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i2.374

Abstract

This research was conducted at PT Askrindo (Persero) of the Surakarta Branch Office. This study aimed to investigate the management of accounts receivable and the implementation of the management of accounts receivable running within the company whether they are in accordance with the policies in force in the company. This study uses descriptive data analysis method. The results of this study indicate that the implementation of accounts receivable management at PT Askrindo (Persero) of the Surakarta Branch Office, which includes the recognition, recording, classification, and accounts receivable management policies, has not followed the guidelines for accounts receivable management business issued by the company. First, the implementation of the recognition of trade receivables is in accordance with the guidelines for managing accounts receivables, which are recognized after the issuance of an insurance certificate/policy. Second, the implementation of recording accounts receivable complies with the guidelines for managing accounts receivables, which are recorded using the Askrindo Financial Management System (FMS). Third, the implementation of the classification of accounts receivable is consistent with the guidelines for managing accounts receivable, namely by classifying current, non-current, and loss accounts receivables. Fourth, the implementation of the accounts receivable management policy does not follow the guidelines for managing accounts receivable. The company has not implemented several policies according to the guidelines in the company.
Analysis of Trends and Phenomena of Motor Vehicle Tax Revenue in Kendal Regency (2017-2021) Farah Rahmah Liya; Juliati; Nur Chayati; Saktiana Rizki Endiramurti
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2022): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i2.408

Abstract

This study aims to analyze the trends and phenomena that occur in Motor Vehicle Tax (MVT) revenue in Kendal Regency. This study applies a descriptive, qualitative method. The results of the research have shown that MVT acceptance tends to fluctuate. The increase in MVT revenue is attributed to the success of the Kendal Regency Regional Revenue Management Unit (Unit Pengelolaan Pendapatan Daerah/UPPD) in carrying out its policy and service strategies. Meanwhile, the decline is due to an increase in open unemployment, the Work from Home (WFH) policy, a reduction in service hours, delays in offline outreach, the non-operation of several UPPD services, and a lack of community participation in responding to the MVT relief program.
Resilience of the Tourism Sector during the Covid-19 Pandemic in Indonesia Ni Wayan Marsha Satyarini; Andy Mulyana; Nadhira Hardiana; Noorina Hartati
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2022): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i2.500

Abstract

Refocusing activities and reallocating the budget are the government’s strategies that make an impact on the tourism industry during the beginning of the Covid-19 pandemic. However, the income from dividends and Gross Domestic Product (GDP) of the tourism sector has decreased due to the Large-Scale Social Restrictions (Pembatasan Sosial Berskala Besar/PSBB), Enforcement of Restrictions on Community Activities (Pemberlakuan Pembatasan Kegiatan Masyarakat/PPKM), and travel restriction rules around the globe that have substantially reduced the number of visitors. Considering these challenges, in order to maintain the resilience of the tourist industry, a strategy is required, with limited income and government assistance. This research was conducted to examine the effects of refocusing activities and reallocating budgets of the tourism sector, as well as the resilience of the tourism sector on refocusing activities and reallocation budgets. This research belongs to an exploratory, descriptive, qualitative study. This study applies Miles and Huberman's theory for analyzing the data, which includes: 1) data reduction; 2) data display, and 3) conclusion drawing or verification. Focus group discussions (FGDs) were conducted. The FGDs were divided into two sections: 1) FGD with informants from the zoo and recreational park and 2) FGD with informants from government tourism offices. By refocusing activities and reallocating budgets, the tourism industry has shifted to the digital promotion and continues to raise awareness about tourism in various ways. When the tourism industry is making an effort to improve its resilience, there is a risk that some of the employees are laid off to ensure that the industry continues to be viable during the pandemic.

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