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All Journal Innovative: Journal Of Social Science Research Indonesian Journal of Community Empowerment Goodwood Akuntansi dan Auditing Reviu
Krisnando, Krisnando
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Other

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Pengelolaan Dana Transfer dan Saldo Anggaran Lebih terhadap Belanja Modal Pemerintah Daerah Jawa Barat Yuliansyah, Rahmat; Wasif, Said Khaerul; Pratama, Bayu; Krisnando, Krisnando
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 1 (2023): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i1.2576

Abstract

Purpose: The purpose of this study is to manage transfer funds and budget balances over capital expenditures in the West Java government. Method: This study uses a descriptive quantitative approach, measuring the management of transfer funds and excess budget balances in 27 districts/cities of West Java Province, 2017 – 2020 period. Using secondary data, data collection techniques using the documentation method through the websites djpk.kemenkeu.go.id and jabarprov.go.id, by testing all research samples. Results: The results show that the higher the transfer funds, the higher the local government's capital expenditure. The Excess Budget Balance (EBB) is decreasing, indicating a decline in government spending on capital. Limitation: Data collection during the Covid-19 pandemic resulted in limited research data obtained Contributions: Contributions, especially for the West Java regional government in managing transfer funds and SAL, as well as other regional governments and the research community.
Resources, Events & Agents (REA) Sebagai Solusi Pada Siklus Pendapatan & Pengeluaran Kas : Tinjauan Empiris Pratama, Bayu; Yuliansyah, Rahmat; Hartanti, Dian; Khaerul, Said; Amaliati, Desi; Krisnando, Krisnando; Shenurti, Elloni
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 1 (2023): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i1.2629

Abstract

Purpose: This writing aims to solve problems in one of the cycles in the accounting information system with the REA data model so that the management of the income and cash disbursement cycle is more effective and efficient. Method: Using qualitative methods with a case approach that occurred in the company. Primary data by conducting interviews with the object under study. As well as secondary data by documenting matters related to the income and expenditure cycle. Result: The results of the research are that the implementation of the income cycle has been running according to the specified function. However, the expenditure cycle is not running adequately. It is recommended for the application of cycles, companies can make plans for company goods and adjust cash records with established accounting standards. The cycle of income and cash disbursements in the documentation of cash receipts and cash outflows is not sequential, in which case it is recommended that the company plan a list of company goods and record cash in accordance with operating standards and procedures (SOP) and accounting standards and is equipped with regulations regarding punishment for office facilities misused by employees. Contribution: This research contributes to understanding the implementation and design of an accounting information system for the income and cash disbursement cycle using real data models in organizations. Limitation: The implementation of the Accounting Information System only covers the Revenue and Cash Expenditure cycles of the company that have been running so far.
Pengaruh Likuiditas, Capital Intensity, dan Perencanaan Pajak Terhadap Pajak Penghasilan Badan Merliyana, Merliyana; Nurnoviyanti, Indah; Siti Saodah, Enung; Tri Andyarini, Kus; Hendrawati, Hendrawati; Krisnando, Krisnando
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh likuiditas terhadap pajak penghasilan badan, untuk menguji dan menganalisis pengaruh capital intensity terhadap pajak penghasilan badan, dan untuk menguji dan menganalisis perencanaan pajak terhadap pajak penghasilan badan pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) dalam periode tahun 2019-2022. Populasi pada penelitian ini sebanyak 32 Perusahaan Transportasi dan Logistik yang terdaftar di Bursa Efek Indonesia (BEI) dengan penentuan sampel menggunakan purposive sampling dan sebanyak 4 perusahaan yang terpilih. Peneliti menggunakan data keuangan yang terdapat pada laporan keuangan triwulan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) sehingga total observasi dalam penelitian ini sebanyak 64 observasi. Hasil penelitian menunjukkan bahwa (1) likuiditas tidak berpengaruh terhadap pajak peghasilan badan pada perusahaan transportasi dan logistik yang terdaftar di BEI periode 2019-2022, (2) capital intensity tidak berpengaruh terhadap pajak penghasilan badan pada perusahaan transportasi dan logistik yang terdaftar di BEI periode 2019-2022, dan (3) perencanaan pajak berpengaruh terhadap pajak penghasilan badan pada perusahaan transportasi dan logistik yang terdaftar di BEI periode 2019-2022.
PENYULUHAN TEKNOLOGI E-COMMERCE DALAM PERKEMBANGAN UMKM STREET FOOD DI RAWAMANGUN Haholongan, Rutinaias; Krisnando, Krisnando; Pratama, Bayu; Prasetyo, Tio; Dewi, Rika Putri; Aliyah, Aliyah; Tanamal, Dani Satrio
MAJU : Indonesian Journal of Community Empowerment Vol. 1 No. 2 (2024): MAJU : Indonesian Journal of Community Empowerment, Maret 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/9aktea68

Abstract

Perkembangan pengaruh  permbedayaan teknologi e-commerce  di UMKM street food di rawamangun, memanfaatkan teknologi e-commerce namun masih sekedar menempelkan atau menempatkan usahanya pada teknologi ini saja dengan kualitas e-commerce yang seadaanya. Teknologi e-commerce sangat dibutuhkan bagi setiap pedagangan maupun pembisnis dan kewirausahaan di tengah persaingan semakin meningkat. Metode yang di gunakan ceramah dan metode diskusi  bertujuan untuk meningkatkan pemahaman tentang pemanfaatan  teknologi e-commerce di setiap pembisnis Masalah yang diselesaikan yaitu, strategis perkembangan teknologi e-commerce di pemasaran dan penjualan yang lebih efektif, dan mudah dan murah dalam mendorong keberhasilan perkembangan umkm di rawamangun. Untuk memerluaskan akses pemasaran melalui pemberian penyuluhan cara menggunakan teknologi digital. E- coommerce sistem yang menduduki ranking teratas , sehingga konsumen atau pelanggan mudah mencari alamat tersebut.dalam rangka mempeluas jaringan usaha
Co-Authors Aliyah, Aliyah Amaliati, Desi Bayu Pratama, Bayu Dewi, Rika Putri Dian Hartanti Elloni Shenurti Hendrawati Hendrawati Khaerul, Said merliyana, Merliyana Nurnoviyanti, Indah Prasetyo, Tio Rutinaias Haholongan Siti Saodah, Enung Tanamal, Dani Satrio Tri Andyarini, Kus Wasif, Said Khaerul Yuliansyah, Rahmat