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All Journal Monex: Journal of Accounting Research ASEAN Journal of Community Engagement Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Audit Syariah (JAAIS) Studi Ekonomi dan Kebijakan Publik Media Akuntansi Perpajakan Riset Akuntansi dan Keuangan Indonesia
Siregar, Hilda Octavana
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Link and Match : Sinkronisasi Pembelajaran Akuntansi Vokasi dengan Karir Akuntan Era Society 5.0 Dewiyanti, Sarah; Julaytenth, Muhammad Abdi Munsyii; Rohana, Sinar; Siregar, Hilda Octavana
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 2 (2021): December 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (887.473 KB) | DOI: 10.28918/jaais.v2i2.4384

Abstract

Vocational accounting education is education that prepares students andstudents to become reliable accountants in the future. By prioritizing the focus ofpractice-based learning rather than theory, vocational accounting graduatesboth at the vocational and diploma level are believed to make a majorcontribution to the progress of the nation. However, in its implementation thereare still many cases of learning in the field of accounting that do not support theneeds of the world of work, especially in the era of society 5.0. This study aimsto analyze the synchronization of vocational accounting learning with the needsof the workforce in the era of society 5.0 and the concept of vocationalaccounting learning that is in accordance with the needs of the workforce in theera of society 5.0. This research is a type of descriptive qualitative research. Thesubjects of this research are students majoring in accounting, while the object ofthis research focuses on the Special Region of Yogyakarta. The results of thisstudy are that there is a lack of synchronization of accounting learning inseveral vocational schools and universities with the needs of the businessworld/industrial world which are increasingly leading to the era of society 5.0.The government is now increasingly concerned with vocational education withthe link and match program initiated by the Director General of VocationalEducation so that there is a need for a learning curriculum that is closely relatedto the needs of the business world/industrial world.
ANALISIS POTENSI PENERIMAAN OPSEN PAJAK KENDARAAN BERMOTOR: STUDI KASUS DI KOTA YOGYAKARTA Vambia, Annisa Desty; Putra, Mario Sota Wijaya Purwanto; Siregar, Hilda Octavana
Monex: Journal of Accounting Research Vol 14, No 1 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i1.6930

Abstract

Sektor perpajakan memiliki peran vital dalam pembangunan negara. Namun, Indonesia masih memiliki rasio pajak yang rendah. Salah satu faktor penyebabnya adalah belum optimalnya pemanfaatan potensi pajak daerah. Hal ini terjadi di Kota Yogyakarta, di mana potensi pajak kendaraan bermotor tinggi namun belum dimanfaatkan sepenuhnya karena kendala kewenangan antara pemerintah provinsi dan pemerintah kota. Skema opsen menjadi peluang sinergi dengan pemerintah kota untuk optimalisasi penerimaan pajak daerah. Penelitian ini bertujuan untuk memetakan potensi penerimaan daerah melalui opsen pajak kendaraan bermotor (PKB) serta membandingkannya dengan skema dana bagi hasil sebelum UU HKPD. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif kuantitatif. Analisis terkait pemetaan potensi penerimaan opsen PKB meliputi analisis kinerja dan analisis potensi. Hasil penelitian menunjukkan bahwa meskipun tax ratio masih sangat rendah, analisis kinerja PKB cukup efektif. Simulasi potensi opsen menunjukkan peningkatan pendapatan sebesar 10% dibandingkan dengan skema dana bagi hasil. Kontribusi penelitian ini adalah dalam menyajikan potensi opsen secara kuantitatif melalui pemetaan potensi opsen PKB dan membandingkannya dengan skema Dana Bagi Hasil, dengan Kota Yogyakarta sebagai objek penelitian.
The Changing Value Relevance of Accounting Information: An Overview Siregar, Hilda Octavana; Nurharjanti, Nashirotun Nisa
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.15498

Abstract

This article aims to provide an overview of the value relevance of accounting information development for investors and creditors who are the primary users of financial statements. The traditional approach views stock prices as value relevance of the focal accounting information that can reflect the company’s condition. However, during the last 2 (two) decades, the value relevance of accounting information has varied more, such as cash flow, operating profit, and tangible assets. Furthermore, value relevance for creditors is bankruptcy prediction, bond rating, loss frequency, fair value measurement, and changes in the company’s accounting method. The change in the value relevance of accounting information is essential in increasing its usefulness and can contribute to research on the usefulness of accounting information in the future.
Analisis Potensi Pendapatan Jasa Giro atas Belanja Modal DKI Jakarta Puspaningtyas, Caecilia; Raymondra, Lukas Surya; Ramadhani, Amira Putri; Ardhani, Naila Fidelya; Siregar, Hilda Octavana
Studi Ekonomi dan Kebijakan Publik Vol. 4 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sekp.v4i1.4976

Abstract

Purpose: This study aims to explore the potential of increasing regional revenue through effective cash management of capital expenditures by withholding cash for value-added tax until the due dates on bank accounts. This analysis also compares the projected potential interest revenue with the actual interest income received by the DKI Jakarta Province to assess its contribution to the local revenue. Methodology/approach: This study used quantitative descriptive methods. The data used in this study are secondary data from DKI Jakarta Province’s Statement of Budget Realization in 2019-2023, especially the Capital Expenditure section. This study also uses the annual interest rate from the Central Bank of Indonesia to calculate the potential of interest revenue. The projection tool used in this study is the Compound Annual Growth rate (CAGR) using Microsoft Excel. Results: The results of this study indicate that revenue generated through cash management of capital expenditure has the potential to increase the local government’s revenue; however, its contribution to the interest income section remains relatively insignificant. Conclusion: Increasing the local government’s capital expenditure increases the potential for earning interest income. Limitations: The limitation of this study lies in its focus, which is restricted to exploring the potential of value-added tax related to capital expenditure.  Contribution: This study may provide stakeholders with the information necessary to manage their cash revenue and increase it with interest income, address the gap in the literature on regional revenue diversification strategies, and contribute to the fields of public policy and financial management.
PELATIHAN UMKM MELALUI STRATEGI PEMULIHAN EKONOMI TERDAMPAK COVID-19 DI DESA SINDUADI Oktyawati, Dianila; Rumiyati, Rumiyati; Siregar, Hilda Octavana; Fajri, Faridiah Aghadiati
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i2.3306

Abstract

Pandemi Corona Virus Disease 2019 (Covid-19) telah mempengaruhi berbagai sektor. Salah satunya adalah sektor perekenomian, terutama bagi pelaku UMKM. Apalagi dengan pemerintah mengeluarkan kebijakan Pembatasan Sosial Berskala Besar (PSBB) guna mencegah penyebaran virus Corona membuat omset UMKM turun drastis. PSBB ini meliputi menghentikan sementara kegiatan belajar di sekolah  menjadi belajar di rumah (study from home) bagi para pelajar hingga anjuran agar bekerja dari rumah (work from home) bagi sejumlah kalangan pekerja, membatasi kegiatan keagamaan, dan membatasi kegiatan di tempat atau fasilitas umum (Keputusan Presiden No 11 Tahun 2020). Kondisi ini berdampak bagi UMKM karena sepi pembeli. Salah satu daerah yang terkena dampak ini adalah Desa Sinduadi dimana desa ini merupakan desa yang padat industri, dekat kampus, sekolah, dan daerah pariwisata. Tujuan pengabdian ini adalah untuk membantu memulihkan perekonomian UMKM yang terdampak Covid-19 di Desa Sinduadi Kecamatan Mlati Kabupaten Sleman. Metode yang digunakan adalah pelatihan strategi pemulihan ekonomi UMKM akibat terdampak Covid-19 dan pemberian bantuan modal kepada UMKM di Desa Sinduadi. Hasil kegiatan ini adalah pelaku UMKM mendapatkan stimulus bantuan modal dan memiliki strategi pemulihan ekonomi pada usahanya akibat terdampak Covid-19. Kesimpulan dari kegiatan ini adalah pelaksanaan kegiatan berjalan dengan lancar dan pelaku UMKM memiliki pengetahuan tentang strategi bertahan menghadapi Covid-19, seperti mampu mengenali perilaku baru masyarakat, mampu beradaptasi dengan cepat dan tanggap, mampu memanfaatkan teknologi dan internet untuk keberlangsungan usaha, dan mampu membaca dan menganalisis peluang produk dan jasa yang dibutuhkan di masa pandemi Covid-19, dan mengelola keuangan usahanya
Empowering Women as Family Financial Planners: A Mitigation of the Pandemic's Economic Impact Fajri, Faridiah Aghadiati; Siregar, Hilda Octavana; Oktyawati, Dianila; Rumiyati, Rumiyati
ASEAN Journal of Community Engagement Vol. 7, No. 1
Publisher : UI Scholars Hub

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

Abstract

This article discusses a community engagement program that supports housewives as financial managers in difficult times, like COVID-19 Pandemic. This paper believes in the capacity of housewives, particularly in managing the financial conditions of the domestic. The pandemic conditions affect the world in multiple aspects and levels. Physical distancing as one of the policies applied had a wide impact, especially in the economic sector, globally and locally. The temporary shutdown of various business sectors has impacted the society, starting with a decrease in the family’s income, continuing with the difficulties to meet their needs, and eventually their welfare. This article studies the implementation of a community project in Sinduadi Village, Yogyakarta, Indonesia, focusing on family financial planning (FFP), which arguably can assist housewives to manage their finances during challenging periods. Starting from compiling materials for the introduction of the FFP application, the program was conducted through a series of training and discussion activities, setting forum for obtaining assistance from financial management experts. After the training, several domestic financial problems can be identified by the housewives, which help them to outline their priorities and thus make a better financial plan for the future.
Eksplorasi Potensi dan Proyeksi Retribusi Pelayanan Pasar: Studi Kasus Pasar Kranggan Yogyakarta Sari, Rahma Fitriana; Ruti, Amanda; Sabila, Robith Ma'rufi; Bening, Banyu; Siregar, Hilda Octavana
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.8474

Abstract

Traditional markets play a vital role in the local economy. Not only serving as a distribution center for goods, but also as a source of Local Revenue (PAD) through retribution. With 29 market units spread across the city of Yogyakarta, this sector significantly contributes to the Local Revenue of the city of Yogyaka rta through retribution. However, the estimation of retribution revenue is often inaccurate, hindering the establishment of realistic targets. Therefore, the purpose of this research is to explore the potential and project the revenue from market levy at Pasar Kranggan Yogyakarta on a micro level based on the number of stand units and tariffs, as well as to project macro revenue for the period 2025 to 2030 using the Least Square calculation model. Our study’s results reveal the potential revenue of Pasar Kranggan in 2025 amounting to Rp808,616,160. The macro revenue projection using the Least Square method shows a consistent upward trend with the assumption of ceteris paribus. This research is expected to provide a tangible contribution in supporting the management policy of PAD in Yogyakarta City.
Co-Authors Ardhani, Naila Fidelya Bening, Banyu Dewiyanti, Sarah Dianila Oktyawati, Dianila Fajri, Faridiah Aghadiati Julaytenth, Muhammad Abdi Munsyii Nashirotun Nisa Nurharjanti Puspaningtyas, Caecilia Putra, Mario Sota Wijaya Purwanto Ramadhani, Amira Putri Raymondra, Lukas Surya Rohana, Sinar Rumiyati, Rumiyati Ruti, Amanda Sabila, Robith Ma'rufi Sari, Rahma Fitriana Vambia, Annisa Desty