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All Journal SEGMEN Jurnal Manajemen dan Bisnis Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi The Indonesian Accounting Review JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Perpajakan Jati: Jurnal Akuntansi Terapan Indonesia International Journal of Social Science and Business Abditani : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Ecobuss JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) BALANCE: Economic, Business, Management and Accounting Journal Jurnal Abdi Masyarakat (JAM) JIAI (Jurnal Ilmiah Akuntansi Indonesia) eCo-Buss Jurnal Pengabdian Masyarakat IPTEKS Kontribusia : Research Dissemination for Community Development Jurnal Ilmiah Akuntansi Kesatuan BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) juremi: jurnal riset ekonomi Jurnal Akuntansi dan Keuangan ASERSI : Jurnal Akuntansi Terapan dan Bisnis Borobudur Accounting Review Journal of Pedagogy and Education Science Jurnal Mahasiswa Entrepreneur West Science Business and Management National Multidisciplinary Sciences West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Jurnal Pengabdian Masyarakat dan Lingkungan Neraca Manajemen, Akuntansi, dan Ekonomi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Jurnal Pengabdian Masyarakat Manage Jurnal Penelitian IPTEKS Proceeding of International Conference on Social Science and Humanity
Probowulan, Diyah
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Difference Test of Formal Compliance and Material Compliance in PBB-P2 Payment by Taxpayers in Bondowoso Regency Nova Rofikah; Diyah Probowulan; Achmad Syahfrudin Zulkarnnaeni
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.774

Abstract

Compliance in paying taxes is indispensable. Taxpayer compliance is an obligation or act of compliance in its obligation to pay taxes where taxpayers must fulfill all their tax obligations and rights. Compliance itself is divided into 2 parts, namely formal compliance and material compliance. The purpose of this study was to determine and analyze whether there is a difference between formal compliance and material compliance in PBB-2 payments in Bondowoso District. The research method used in this study is comparative research with a quantitative approach. This study will compare whether or not there is a difference between formal compliance and material compliance in Bondowoso District. This study used a sample of 3544 respondents who were taxpayers in Bondowoso Regency. This study used purposive sampling and used technical data analysis Normality Test, Homogeneity Test, Independent t-test (Mann-Whitney Test), testing was carried out using the SPSS Software program (Statistical Package For The Social Sciences) Version 21. The results of this study show that there is no difference between formal compliance and material compliance in PBB-P2 payments in Bondowoso District.
Determinants of PBB P-2 Compliance Level in Kendit Village, Kendit District, Situbondo District Nur Holifah; Diyah Probowulan; Achmad Syahfrudin Zulkarnnaeni
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.949

Abstract

Tax literacy is the ability to understand and access tax regulations, this means dealing with taxpayers who have knowledge, awareness and tax compliance. Compliance with the payment of Land and Building Tax in Kendit Village, Kendit District, Situbondo Regency, in this village there is still a lack of public awareness regarding PBB payments. This is proven by the need to be reminded of awareness regarding the time for PBB payments by the village which is enforced by the hamlet head of each hamlet, but when reminded they immediately pay. The first aim of this research is to find out the factors that influence the level of tax compliance literacy on taxpayer compliance. Earth and Buildings. Second, to find out the factors that influence Land and Building Taxpayers. The methodology used in this research is Tax Compliance theory. Tax complaints can be identified from tax compliance in registration, tax compliance in returning notification letters, tax compliance in calculating and paying unpaid taxes and tax compliance in settling arrears. So a Tax Complaint is when a taxpayer fulfills his or her tax obligations and rights. By using hypothesis testing with a significant value of 0.04 to test the findings, it is established that the degree of education affects the factors that determine the literacy level of Land and Building Tax compliance. This study's hypothesis testing with a significant value of 0.45 demonstrates how socioeconomic status affects the factors that determine the literacy level of Land and Building Tax compliance. Hypothesis testing with a significant value of 0.001 in this study demonstrates that taxpayer compliance impacts the factors that determine the literacy level of Land and Building Tax compliance. Through hypothesis testing, this study demonstrates that tax fines have an impact on the factors that determine the literacy level of Land and Building Tax compliance, with a significant value of 0.023. The study's conclusion, which is based on the data examining the effects of socioeconomic status, education level, taxpayer compliance, and tax sanctions on the compliance literacy of P2 Land and Building Taxpayers in Kendit Village, Kendit District, Situbondo Regency, demonstrates that compliance literacy levels rise in direct proportion to socioeconomic status, education level, taxpayer compliance, and tax sanctions.  
ANALISIS EFEKTIFITAS PENDAPATAN PAJAK HOTEL DI MASA PANDEMI COVID-19 (Studi kasus Badan Pendapatan Daerah Kabupaten Jember) Ekayanti, Reza Indriana Ayuda; Probowulan, Diyah; Zulkarnnaeni, Achmad Syahfrudin
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 6 (2022): JUNI 2022
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.924 KB) | DOI: 10.36841/jme.v1i7.2314

Abstract

Awal masa pandemi Covid-19 Tahun 2020 silam memiliki pengaruh besar terhadap perekonomian keuangan negara khusunya terhadap menurunnya pendapatan daerah. Di masa pandemi saat ini pemerintah dapat lebih efektif dalam menggali dan memanfaatkan sumber pendapatan seperti pajak dan restibusi daerah yang dapat membantu menyelenggarakan pembangunan daerah serta mengurangi ketergantungan bantuan dari pemerintah pusat dengan seminimal mungkin. Kabupaten Jember termasuk kabupaten di Provinsi Jawa Timur yang mempunyai tempat pariwisata yang cukup baik, namun selama masa pandemi pajak dalam sektor hotel mengalami imbas akibat adanya pandemi. Tujuan dari penelitian ini guna mengetahui tingkat efektifitas dan laju pertumbuhan pajak hotel pada Kabupaten Jember sebagai salah satu sumber pendapatan asli daerah. Serta guna mengetahui upaya yang dapat dilaksanakan pemerintah untuk rangka meningkatkan penerimaan pajak hotel sebagai upaya peningkatan pendapatan asli daerah Kabupaten Jember. Metode yang digunakan pada penelitian ini ialah deskriptif kualitatif dengan teknik pengumpulan data melalui teknik wawancara dan teknik dokumentasi. Hail dari penelitian ini dalam kurun waktu 3 tahun terakhir yakni 2019-2021 tepatnya pada masa pandemi target pajak meningkat. analisis efektifitas penerimaan pajak hotel Kabupaten Jember antara tahun 2019-2020 pajak hotel sebesar 21%, kemudian dari tahun 2020-2021 mengalami kenaikan sebesar 9%. Dibutuhkan upaya untuk mengoptimalkan pajak hotel yakni dengan menyarakankan kewajiban penggunaan Tapping box sehingga jumlah pengunjung hotel bisa diketahui secara pasti atau lebih transparan, maka dapat diketahui pasti nilai wajib pajak yang harus dibayarkan pihak hotel.
INDEKS PENGUNGKAPAN PELAPORAN KEUANGAN BERBASIS WEB PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA DI BEI Nisa, Nur Fadilatun; Probowulan, Diyah; Zulkarnaeni, Achmad Syahfrudin
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 2 (2023): FEBRUARI 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.082 KB) | DOI: 10.36841/jme.v2i2.2874

Abstract

This study aims to measure the disclosure of reports on the company's financial website for basic and chemical subsector companies listed on the IDX. IFR (Internet Financial Reporting) is an alternative media that deals directly between investors and companies more efficiently and effectively. Internet Financial Reporting (IFR) is classified as Voluntary Disclosure, because its purpose is to be able to provide additional information to improve the quality of reporting. The samples used in this study were 85 basic and chemical subsector companies that disclosed their financial reports on the IDX. This study was designed using descriptive analysis, with content analysis. By hiding the components of financial disclosure on each of the basic chemical and industrial websites that are the research samples. Based on the results of the analysis that has been carried out, it shows that there are still many companies in the basic and chemicals subsectors that have not properly implemented Internet Financial Reporting, assessing 46 scores. companies whose IRI is above average and 39 companies whose IRI scores are below average so that there are still many companies that get an index score below the average on their financial statements.
REKONSTRUKSI LAPORAN KEUANGAN BERDASARKAN SAK EMKM STUDI KASUS PADA UD. TANJUNG JAYA SITUBONDO Ansori, Ahmad Faisol; Probowulan, Diyah; Martiana, Nina
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 9 (2023): SEPTEMBER 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v2i9.3611

Abstract

SAK EMKM is intended for use by small and medium entities, namely entities that do not have significant public accountability or based on laws and regulations are classified as small and medium entities. Qualitative research method with descriptive analysis approach. The results of the study show that the registration is still being carried out by UD. Tanjung Jaya is still fairly simple and manual, that is, financial records at the company only use recorded notes. Recording is done only to record cash receipts from sales and income and cash disbursements such as purchases of merchandise and expenses. For the preparation and presentation of financial statements based on SAK EMKM starting from collecting evidence of transactions, journalizing, ledgers, trial balance, then preparing financial reports, namely statements of financial position, income statements and notes on financial statements.
REKONTRUKSI LAPORAN KEUANGAN SESUAI SAK EMKM PADA BUMDES BERSAMA BANYU MANDIRI KABUPATEN SITUBONDO Rahmatullah, Abdul Aziz Rahmatullah; Diyah Probowulan; Ahmad Syahfrudin Zulkarnnaeni
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 7 No. 1 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v7i1.4836

Abstract

Laporan keuangan BUMDes Banyu Mandiri memberikan gambaran menyeluruh mengenai kondisi keuangan dan kinerja keuangan BUMDes selama periode tertentu. Didirikan pada tahun 2012, BUMDes Banyu Mandiri fokus pada pemberdayaan perekonomian masyarakat dengan memberikan layanan perkreditan. Penelitian ini bertujuan untuk menganalisis penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) dalam penyusunan laporan keuangan BUMDes Banyu Mandiri. Metode yang digunakan adalah kualitatif dengan pendekatan deskriptif untuk menggambarkan kondisi pencatatan keuangan saat ini dan proses penyusunan laporan keuangan sesuai SAK EMKM. Hasil penelitian menunjukkan bahwa pencatatan keuangan pada BUMDes Banyu Mandiri masih sangat sederhana dan hanya menggunakan catatan tercatat untuk mencatat penerimaan kas dari setoran pokok, pendapatan jasa, serta pengeluaran kas dari perputaran Simpan Pinjam Wanita (SPP) dan pengeluaran lainnya. Dalam penelitian ini penyusunan laporan keuangan berdasarkan SAK EMKM dimulai dari pengumpulan bukti-bukti transaksi, penjurnalan, buku besar, neraca saldo, hingga pembuatan laporan keuangan seperti laporan posisi keuangan, laporan laba rugi, dan catatan atas laporan keuangan.
Unlocking Behavior Intention of Educator Accountants: Exploring Their Usage of Indonesian Government Program Websites Probowulan, Diyah; Martiana, Nina
Journal of Pedagogy and Education Science Vol 2 No 02 (2023): Journal of Pedagogy and Education Science
Publisher : The Indonesian Institute of Science and Technology Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56741/jpes.v2i02.279

Abstract

The development of website-based information systems is rapid, so the role of one is needed to meet the need for information and technology facilities. This study aims to find educator accountants' evidence about how users act based on their intentions, such as using websites moderately when learning outside the classroom. Research is being conducted at universities in Indonesia using the UTAUT (Unified Theory of Acceptance and Use of Technology) model to determine behavioural intentions in its use. The data was obtained through a survey with a total of 128 respondents. The results showed that educator accountants' expectations and efforts in using websites for learning still need to be higher because their intentions and behaviour do not have high technology mastery capabilities. The finding implies that the Accounting Department improves educator accountants' competence in mastering technology in government programs. Competency improvement can be made through literacy through training. This research is the first study of the ability to use learning on government program websites with the UTAUT model on educator accountants.
Earnings Management Trend in Manufacturing Companies Sub-Sector Food and Beverage Listed on the Indonesia Stock Exchange Year 2019-2023 Febian Dwi Efendi; Diyah Probowulan; Achmad Syahfrudin Zulkarnnaeni
West Science Journal Economic and Entrepreneurship Vol. 2 No. 03 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i03.1039

Abstract

This study aims to analyze the trend of earnings management in manufacturing companies operating in the food and beverage sub-sector listed on the Indonesia Stock Exchange. Earnings management trends encompass methods used by companies to manipulate or manage their financial statements. Factors influencing earnings management include tax planning, income tax expenses, and profitability. The management's goal is to enhance corporate earnings to reflect stable profits, thus accurately portraying the company's financial performance in future periods. The study population consists of 45 companies, with a sample of 9 companies selected using purposive sampling. Data collection utilized secondary data from quarterly financial reports of manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023. The research employed descriptive analysis to assess earnings management trends as predictors of profit increases. The findings reveal significant fluctuations in earnings management practices among food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the period from 2019 to 2023.
Exploration of Financial Statements CV. Wian Mandiri Based on Financial Accounting Standards for Micro, Small, and Medium Entities Dimas Wahyu Darmawan; Nina Martiana; Diyah Probowulan
West Science Business and Management Vol. 2 No. 03 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i03.1286

Abstract

The title of the research is "Exploration of CV. Wian Mandiri Financial Report Based on the Standard of Financial Accounting for Micro, Small, and Medium-Sized Entities." The research uses a qualitative descriptive method with a case study approach on CV. Wian Mandiri. Data was collected from observation, interviews, and documentation, and then analyzed using a descriptive method. The research aims to determine the practice of recording and preparing financial reports based on SAK EMKM in CV. Wian Mandiri, located at Bhineka 1 Street, Number 52, Pasir Gunung Selatan, Cimanggis Depok, West Jakarta. The results of the research show that CV. Wian Mandiri's financial report is still simple, recording only income and expenses, which are then accumulated to determine the profit and loss at the end of the month. After applying SAK EMKM in reconstructing the financial report, it was found that CV. Wian Mandiri's profit and loss report showed a profit of Rp. 30,042,000.00 in October and Rp. 29,887,000.00 in November. The balance sheet report for October and November showed total assets of Rp. 76,408,000.00 and Rp. 106,446,000.00, with equity and liabilities of Rp. 76,408,000.00 and Rp. 106,446,000.00, respectively. The notes to the financial report, which describe the general statements of the entity, the accounting policies adopted, and explanations about the accounts on the income report, cannot be explained because the company considers them to be within the company's private domain.
SISTEM VERTIMINAPONIK ALTERNATIF PEMENUHAN GIZI MASYARAKAT GUNA PENCEGAHAN STUNTING DI DESA BALUNG KIDUL KABUPATEN JEMBER Probowulan, Diyah; Mochamad Ermawan; Achmad Hasby Abdillah; Mustofawi, Azzahra Zahida
Jurnal Abditani Vol. 7 No. 2 (2024): Oktober
Publisher : FAKULTAS PERTANIAN UNIVERSITAS ALKHAIRAAT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31970/abditani.v7i2.308

Abstract

Tujuan program ini adalah untuk meningkatkan pengetahuan dan kemahiran mitra dalam menanam ikan dan sayuran dalam ember (veriminaponik) dan untuk mendorong kemandirian pangan keluarga dengan menggunakan halaman rumah yang sempit untuk pertumbuhan ikan dan sayuran di sebuah ember. Dengan penggunaan Vertiminaponic, yaitu pengembangan sistem aquaponik, akan dapat menghidupkan kembali minat publik dalam memelihara ikan dan sayuran di rumah masing-masing, dan untuk memastikan bahwa pemenuhan kebutuhan nutrisi yang dihasilkan dari ikan dan sayuran secara mandiri. Kegiatan pengabdian masyarakat ini diperlukan sebagai bagian dari upaya memaksimalkan potensi budidaya ikan lele pada masyarakat desa. Tim pengabdian masyarakat mendemonstrasikan veriminaponic kepada ibu-ibu PKK di Desa Balung Kidul, Kabupaten Jember, sebagai bagian dari sosialisasi dan latihan. Setelah itu, mereka melakukan perakit vertiminaponik, secara mandiri dengan didampingi oleh tim. Implikasi kegiatan ini berdampak pada antusiasme Masyarakat untuk mengembangkan system vertiminaponik ini dirumah masing-masing.
Co-Authors ., Nina Abadi Sanosra Abd. Rasyid Syamsuri Abdillah, M.Rickwan Achmad Hasby Abdillah Achmad Syahfrudin Achmad Syahfrudin Zulkarnnaeni Achmad Syahfrudin Zulkarnnaeni Achmad Syahfrudin Zulkarnnaeni Achmad Syahfrudin Zulkarnnaeni Ade Puspito Adilah Fauza Ahmad Syahfrudin Zulkarnnaeni Al Munawaroh, Nur Siti Aldi Noviansyah Aldi Putra Fajariyanto Andrian Kurniawan Anisaul Fadila Sandi Anna Marina Ansori, Ahmad Faisol Ari Sita Nastiti Aspirandi, Rendy Mirwan Astrid Mahara Astrid Maharani Dany Panji Guritno Darmawan, Dimas Wahyu Dea Auliya Raafiatus Sholiha Dea Auliya Raafiatus Sholiha Desi Alfiatus Sarifah Desta Retno Mudma’inah Devi Wulandari Didik Eko Pramono Dimas D K Dimas Dwi Oktavian Dimas Dwi Oktavian Dimas Wahyu Darmawan DWI CAHYONO DWI CAHYONO Efa Winarti Efendi, Febian Dwi Ekayanti, Reza Indriana Ayuda Elen Yuri Astia Ella Wahyu Ningtiyas Erike Fitriana Erlin Amma Wahyuni E. L. Erma Wulandari Erma Wulandari FA, Ibna Kamelia Fauza, Adilah Febian Dwi Efendi Febri Prasetyo Feti Fatimah Fian Handayani Firda Novianti Afkarina Fitrih Helmiyati Fityan izza noor abidin Halim, Moh Halimatus Sa’diyah Handayani, Fian Hidayah, Muhammad Rofiq Hidayat, Cahya Tri Bagus Holifah, Nur Ibna Kamelia FA Ikmalus Sholihin Inka Ramadhani Jati Iqbal Afif Amrullah Iwan Bagus Zulfikri Kholidiyyah Ainur Latif Kurniawan, Andrian Latif, Kholidiyyah Ainur M.Rickwan Abdillah Maghfiroh Noviandari Mahara, Astrid Maharani, Astrid Maharani, Astrid Martiana, Nina Meysa Sita Irfani Mirwan, Rendy Mochamad Ermawan Moh. Halim Moh. Halim Mudma’inah, Desta Retno Mufarida, Nely Ana Muh Nur I.F Muhammad Rofiq Hidayah Murwanti, Retno Mustofawi, Azzahra Zahida Nelvin Puji Rahayu Nia Amelia Damayanti Nina . Nina M Nina M Nina Martiana Nina Martiana Ningtiyas, Ella Wahyu Nisa, Nur Fadilatun Nova Rofikah Nunung Purwati Nur Holifah Nur Siti Al Munawaroh Octavia Paramitha Oktavianto, Hardian Paramitha, Octavia Pramono, Didik Eko Prastika, Dea Safila Putra, Dhian Wahana Rahayu, Nelvin Puji Rahmatullah, Abdul Aziz Rahmatullah Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Retno Murwanti Ridwan Muhammad Riski, Tiara Rofikah, Nova Sandi, Anisaul Fadila Sarifah, Desi Alfiatus Sholihin, Ikmalus Siswanto, Edy Sita Irfani, Meysa Situmorang, Marolop Bungaran Tua Susbiyani, Arik Susilowati Tara Ayu Adevia Putri Tiara Riski Tuti Amalia Vian Widiastutik Vika Rofiani Wahidah, Naili Nur Arifah Wiwik Puji Andriani Yosky Margaretha Claudia Putri Yulinartati Yulinartati Yulinartati Yulinartati, Yulinartati Yundari, Yundari Z, Achmad Syahfrudin Zulkarnaeni, Achmad Syahfrudin Zulkarnaenni, Achmad Syahfruddin Zulkarnnaeni, Achmad Syahfrudin