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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS ETIKONOMI Monex: Journal of Accounting Research Jurnal Kajian Akuntansi International Journal of Social Science and Business Gorontalo Accounting Journal JIA (Jurnal Ilmiah Akuntansi) EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Padma Sri Kreshna Prima Ekonomika : Jurnal Ekonomi dan Bisnis Jurnal PkM (Pengabdian kepada Masyarakat) Journal of General Education and Humanities Jurnal Akuntansi
I Made Laut Mertha Jaya
Departemen Akuntansi, Universitas Mahakarya Asia, Yogyakarta
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pembinaan Implementasi E-Filing bagi Pelaku UMKM Kerupuk di Kecamatan Gunung Anyar Kota Surabaya I made laut Mertha Jaya; Mar’a Elthaf Ilahiyah Ilahiyah
Jurnal Ilmiah Padma Sri Kreshna Vol. 2 No. 2 (2020)
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/psk.v2i2.198

Abstract

Usaha  Mikro  Kecil  Menengah  (UMKM)  di  Indonesia  merupakan  salah  satu soko  guru  perekonomian  Indonesia  selain  koperasi. Berdasarkan data Produksi Domestik Bruto (PDB) tahun 2011, UMKM mempunyai kontribusi kurang lebih 57% dari total PDB. Namun demikian, apabila dibandingkan dengan kontribusi UMKM terhadap penerimaan pajak, terdapat miss-match dimana kontribusi UMKM pada penerimaan perpajakan sangat kecil, yaitu kurang lebih 0.5% dari total penerimaan pajak. Oleh karena itu, diharapkan dengan adanya kegiatan pengabdian perpajakan ini melalui pembinaan dan implementasi e-filing bagi para pelaku UMKM Kerupuk di Kecamatan Gunung Anyar, Kota Surabaya diharapkan dapat membantu di bidang pengelolahan pajaknya. Metode atau langkah-langkah pelaksanaan pengabdian masyarakat ini dilakukan dengan cara pemberian materi perpajakan (e-filing), pajak penghasilan (PPh) dan program pendampingan mengenai perpajakan. Kegiatan pengabdian ini menyimpulkan bahwa perlu adanya kesinambungan kegiatan dan evaluasi secara berkala setelah kegiatan pengabdian kepada masyarakat ini dilakukan sehingga para pelaku UMKM Kerupuk di Kecamatan Gunung Anyar, Kota Surabaya dapat berkontribusi dalam pengembangan UMKM di Jawa Timur. Peserta pelaku UMKM Kerupuk di Kecamatan Gunung Anyar, Kota Surabaya memiliki kemampuan dalam menyusun dan mengimplementasikan laporan pajak usahanya secara baik dan benar serta dapat dipertanggungjawabkan. 
DAMPAK KINERJA KEUANGAN BUMN SEBELUM DAN SESUDAH PRIVATIASI DI INDONESIA Veronika Wiratna Sujarweni; I Made Laut Mertha Jaya
Monex: Journal of Accounting Research Vol 9, No 2 (2020)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v9i2.2045

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan sebelum dan setelah privatisasi pada BUMN di Indonesia (dilihat dengan rasio profitabilitas). Populasi adalah perusahaan BUMN di Indonesia yang go public, teknik sampel menggunakan purposive sampling, data sekunder yang diperoleh dari ICMD dan laporan tahunan. Variabel yang digunakan adalah kinerja keuangan yaitu ROA, ROE, dan PM. Pengujiannya menggunakan uji deskriptif, normalitas, hipotesis parametrik paired sampel t-test, hipotesis non parametric wilcoxson, dan uji hipotesis parametric independent sampel t-test. Hasilnya adalah ada perbedaan kinerja keuangan profitabilitas (ROA, ROE, Profit Margin) sebelum dan sesudah melakukan privatisasi, kinerja keuangan (ROA, ROE, Profit Margin) lebih tinggi setelah diprivatisasi
Realita Kesadaran Pajak di Kalangan Generasi Muda (Mahasiswa) Yogyakarta dan Surabaya I Made Laut Mertha Jaya
Jurnal Ilmiah Akuntansi Vol 4 No 2: Desember 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v4i2.21885

Abstract

Edukasi perpajakan dapat dilakukan dengan cara melakukan kampanye tentang kesadaran pajak. Kesadaran pajak sangat relevan untuk dikaitkan dengan semua sisi kehidupan, baik dalam hal ideologi, politik, ekonomi, sosial, kebudayaan, maupun pertahanan dan keamanan. Penelitian ini berjenis kualitatif studi kasus dengan menggunakan teknik focused discussion group (FGD). Partisipan yang digunakan pada penelitian ini adalah mahasiswa dari beberapa Universitas di Yogyakarta dan Surabaya. Penelitian ini menyimpulkan bahwa generasi muda (mahasiswa) di D.I. Yogyakarta dan Surabaya masih banyak yang kurang menyadari betapa penting peran pajak dalam pembangunan Indonesia yang harus terus berlangsung. Hal ini terjadi karena mereka kurang memahami bahwa pengertian pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesar-besarnya kemakmuran rakyat, yang diatur dalam Pasal 1 Ayat 1 Undang-Undang No 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan. Mereka beranggapan bahwa di zaman yang serba modern ini, segala sesuatu harus berdampak secara langsung dan berguna bagi mereka pada saat itu juga. Sehingga, disaat seperti inilah peran fiskus sangat vital diperlukan. Peran lembaga pendidikan perguruan tinggi juga sangat penting sebagai penggerak utama terciptanya kesadaran pajak, betapa pentingnya membayar pajak bagi para generasi muda (mahasiswa) saat ini demi kemajuan bangsa dan negara.
Analisis Tingkat Kesehatan Bank Dengan Metode RGEC Pada Bank Umum BUMN Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016 I Made Laut Mertha Jaya
EBBANK Vol 9, No 1 (2018): EBBANK Vol.9 No.1 Juni 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.98 KB)

Abstract

This research is conducted to know the health level of BUMN Bank using RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) during 2014-2016. This research belongs to the type of evaluative research. This study uses secondary data. This research concludes that PT. Bank BNI, Tbk, PT. Bank BRI, Tbk, and PT. Bank Mandiri, Tbk during the Year 2014-2016 as a whole can be said that the health of the Bank is very healthy. Meanwhile, PT. Bank BTN, Tbk during the Year 2014-2016 as a whole the soundness of the Bank, which is quite healthy. This proves that the ability of the company's performance results achieved very well is inversely proportional to the health condition of the Bank. In addition, in terms of valuation of profitability factors measured using ROA and NIM ratio during the period 2014 to 2016 BTN Bank obtain less healthy category. This reflects that the company's profitability capability is inadequate, and its level of profitability has not been fully in line with the target. This low rating compared to the other three state-owned banks shows that the ability of Bank BTN in generating profit has not been maximized and need to re-evaluate the performance that has been achieved during the period 2016.
Pengaruh Konvergensi IFRS terhadap Manajemen Laba dengan Kepemilikan Institusional sebagai Variabel Moderasi (Studi empiris pada perusahaan pertambangan go public di BEI Periode 2009-2014) I Made Laut Mertha Jaya
EBBANK Vol 8, No 2 (2017): EBBANK Vol.8 No.2 Desember 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.163 KB)

Abstract

This study aims to: (1) Determine the influence of convergence of IFRS on earnings management and (2) Determine the influence of institutional ownership in moderating the relationship between earnings management and IFRS convergence. The research method uses quantitative methods to conduct simple and multiple regression towards IFRS convergence variables, Institutional Ownership and Earnings Management. The study concluded that the IFRS convergence variable (x) a positive effect on earnings management and by applying a moderating variable in multiple linear regression analysis concludes that institutional ownership variable (z) as a moderating variable weak influence on the relationship between the convergence of IFRS (x) with earnings management (y). IFRS Convergence (x) a negative effect on earnings management (y) with a weak moderating influence of institutional ownership variable (z).
Realita Hambatan Pencatatan IAS 41 (Aset Biologis) Bagi UMKM Perikanan Dan Peternakan Di Jawa Timur Mar'a Elthaf Ilahiyah; I Made Laut Mertha Jaya
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.063 KB) | DOI: 10.32662/gaj.v3i2.1001

Abstract

Biological assets are a unique type of asset, because they undergo growth transformation, and are able to produce an output. This transformation consists of the process of growth, degeneration, production and procreation that can cause a variety of changes qualitatively and quantitatively the life of the asset. This study aims to determine the problem of the reality of obstacles in the application of recording IAS 41 for SMEs fisheries and farming in East Java. Data collection was carried out through the Group Group Discussion (FGD) grouping technique. This data is then processed through three stages, namely: 1) data reduction, 2) data presentation, 3) data analysis and drawing conclusions based on predetermined theories. The results showed that market prices that occurred in Indonesia could not be used as a basis for measuring the value of biological assets in some MSMEs fisheries and farming in East Java. This is because some MSME fisheries and farming actors in East Java are still doing their own estimates in accordance with the conditions of their biological assets. Thus, existing market prices give rise to unreliable information, which allows changes in estimates that differ from time to time according to the life of biological assets.
Perlakuan Akuntansi Sektor Publik Desa I Made Laut Merthajaya
Gorontalo Accounting Journal Volume 2 Nomor 1 April 2019
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.669 KB) | DOI: 10.32662/gaj.v2i1.464

Abstract

This study aims to analyze and find out the procedures for preparing accountability reports in Kebondalem Prambanan Village associated with Minister of Home Affairs Regulation No. 113 of 2014. This study discusses accounting policies, the budgeting process, and budget execution. This paper is based on descriptive research that explains the accounting behavior of village public sector in Central Java. The scope of village entity financial transactions is relatively smaller than the local government, but includes all accounts contained in the local government. The results of this study conclude that the accounting policy adopted by the village government of Kebondalem Kidul has been in accordance with the existing government order. In addition, the existence of a village-based accounting information system, such as Siskeudes, shows that the village government of Kebondalem Kidul has taken seriously the presentation and preparation of its accountability reports so far. The posts in the APBDes Realization Report are also in accordance with Permendagri No. 113 of 2014 and the allocation of Village expenditure is in accordance with Government Regulation No. 43 of 2014.
Literature Review: Fraud Triangle Trends In Indonesia During 2016-2021 Debora Lisa Afrianto; I Made Laut Mertha Jaya; Ratna Marta Dhewi
Journal of General Education and Humanities Vol. 2 No. 3 (2023): August
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/gehu.v2i3.81

Abstract

Fraud is one of the behaviors that are a problem in every country, both in developing and developed countries. This study aims to review financial statement fraud research development to provide findings on financial statement fraud trends in Indonesia. Researchers used a qualitative method with literature review techniques on several journals indexed by google scholar, garuda, sinta 2, and sinta 4 during 2016-2021 in Indonesia. The total number of studies reviewed was 15 journals. This study concludes that the three elements of the fraud triangle impacted financial statement fraud for eight company sectors during 2016-2021. Pressure, followed by opportunity and rationalization, has the most substantial impact on financial statement fraud. Meanwhile, external pressure, organizational structure, change in auditor, and auditor opinion do not affect the occurrence of financial statement fraud. These findings open up opportunities for future research to present literature on studies with a broader range of sectors and other fraud analyses (fraud diamond, fraud pentagon, and fraud hexagon) in Indonesia. This research aims to provide findings in a literature review of financial statement fraud trends in Indonesia.
DETERMINAN AKUNTABILITAS KEUANGAN DANA DESA PASCA PENERAPAN UNDANG-UNDANG NOMOR 6 TAHUN 2014 I Made Laut Mertha JAYA
Jurnal Akuntansi Vol. 9 No. 3 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.9.3.201-218

Abstract

Village existence is very important for national development. Thus, uneven development between the Village and the City can cause many villagers who try their fortune in the city, leave the village and do not want to return to the Village. This research was conducted to determine the effect of human resource competence on financial accountability of village funds and the influence of the role of village heads on village financial accountability. The population in this study are all villages in the Sleman Regency. This research uses incidental sampling. The sample size uses the Slovin formula, with a minimum number of respondents of 71 villages. The analysis method uses structural equation modeling (SEM) analysis test. The conclusion of this study, namely that there is a significant influence between HR competencies on village financial accountability, meaning that if HR competencies are higher, the financial accountability of village funds is more accountable. There is a significant influence between HR competencies on the financial accountability of village funds, meaning that if HR competencies are higher, the financial accountability of village funds will be more accountable. There is a significant influence between the role of the village head on the financial accountability of village funds, meaning that if the role of the village head is higher, then the financial accountability of village funds is more accountable.
Household Accounting: Tata Kelola Keuangan Rumah Tangga Sejahtera dan Mandiri di Yogyakarta Sujarweni, Veronika Wiratna; Jaya, I Made Laut Mertha; Utami, Lila Retnani
Jurnal PKM: Pengabdian Kepada Masyarakat Vol 7, No 5 (2024): Jurnal PkM: Pengabdian kepada Masyarakat
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jurnalpkm.v7i5.6724

Abstract

Tata kelola keuangan rumah tangga saat ini menjadi prioritas untuk mencapai keluarga sejahtera yang mapan dan mandiri. Pengabdian kepada masyarakat ini dilakukan dan ditujukan kepada para ibu rumah tangga yang ada di Minomartani, Sleman, Yogyakarta. Metode kegiatan pengabdian ini dilakukan dengan cara mengadakan pelatihan dan memberikan modul serta penjelasan tentang melakukan tata kelola keuangan yang benar dengan berpedoman pada aturan yang telah ditetapkan oleh lembaga OJK (Otoritas Jasa Keuangan). Hasil kegiatan ini menunjukkan tingginya tingkat antusiasme dari para peserta untuk mulai melakukan tata kelola keuangan rumah tangga secara baik dan benar. Secara khusus, para peserta juga mulai mengetahui peranan lain seorang istri, yaitu harus dapat mengelola keuangan rumah tangganya. Namun, untuk mencapai tata kelola keuangan rumah tangga yang baik dan benar, peranan seorang suami juga turut berkontribusi besar. Selain itu, untuk mempelajari tata kelola keuangan yang baik, juga dibutuhkan sebuah komunikasi yang kompak antara suami dan istri sejak awal hingga usia tua sebuah pernikahan, agar diusia pensiun tercapai keluarga yang mandiri dan sejahtera.
Co-Authors Ajeng Ayu Ambarwati Poerwono Anan, Edy Andrianto, Wahyu Dahlan, Septiani MS Debora Lisa Afrianto Edi Setiawan Emeralda Ayu Kusuma Erna Hendrawati Fauzi, Yusran Abdul Hilda Rohmawati Ilahiyah, Mar’a Elthaf Kriviņš, Anatolijs Miguel angel esquivias Padilla, Miguel angel esquivias Muklis Al Amin Ratna Marta Dhewi Rokhim, Syaipul Sugiharti, Lilik Sungkono Sungkono - Sungkono Sungkono, Sungkono - Tjiptohadi Sawarjuwono Utami, Lila Retnani V. Wiratna Sujarweni Veronika Wiratna Sujarweni Wallu, Fitriani Wiratna Sujarweni, Veronika