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EVALUASI KEBIJAKAN PERATURAN DAERAH NOMOR 4 TAHUN 2011 TERHADAP TINGKAT REALISASI PAJAK HOTEL ATAS RUMAH KOS DARI TAHUN 2012 SAMPAI TAHUN 2014(STUDI PADA DINAS PENDAPATAN DAN PENGELOLAAN KEUANGAN KOTA SURABAYA) SAFITRI, NABILA
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

Abstract This research is motivated by the enactment of Peraturan Daerah Kota Surabaya No. 4 Tahun 2011 on the Tax Hotel of Boarding House Tax. Researchers want to evaluate whether the application of the Regulation This area has gone well and maximal or whether it is still there should be a change for the better. In this study, researchers used a qualitative descriptive method, because researchers will describe the actual conditions that occur whether citizens have to know the local regulations and whether they have carried out their obligations as taxpayers as well too. But from the interviews is known that most people do not know about this rule and many of merelka less agree with the regulations applied in Peraturan Daerah Kota Surabaya No. 4 Tahun 2011 on the Tax Hotel of Boarding House Tax. From some questions about whether they know these rules, socialization, subject to tax, tariff and tax payment method, all of them agree on the self assesment method. Key words : Boarding House Tax, Socialization, Subject to Tax, Tariff, Payment Method
PERAN KEPALA DESA DALAM MENINGKATKAN PARTISIPASI MASYARAKAT DALAM PEMBANGUNAN DESA TRADISIONAL DI DESA JULAH KECAMATAN TEJAKULA KABUPATEN BULELENG-BALI Mulyani, Luh; Wahyuni, Luh Deni Sri; Suantari, Ni Wayan Ayuk; Safitri, Nabila; Arminiasih, Kadek Arik; Ariati, Komang
Jurnal Ilmiah Akuntansi dan Humanika Vol 8, No 1 (2018)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v8i1.19863

Abstract

Penelitian ini bertujuan untuk mengnvestigasi partisipasi masyarakat Desa Julah dalam pembangunan dan peran kepala desa dalam meningkatkan partisipasi masyarakat Desa Julah. Penelitian dilakukan dengan menerapkan metode penelitian kualitatif dengan teknik pengumpulan data wawancara dan observasi. Hasil penelitian menunjukkan bahwa tingkat partisipasi masyarakat di Desa Julah dalam pembangunan sudah mulai meningkat walaupun masih sedikit. Masyarakat Desa Julah masih ada yang belum merasa memiliki tanggungjawab untuk sama-sama memajukan desa. Dimana sebuah desa akan dapat maju apabila ada partisipasi dari masyarakat. Sementara itu, ditemukan bahwa Kepala Desa Julah yang telah menjabat selama satu tahun telah melaksanakan tugas dan tanggung jawabnya untuk memajukan desa dan meningkatkan tingkat partisipasi masyarakat desa Julah dalam pembangunan. Selama ini, Kepala Desa telah berusaha untuk mengakomodir setiap saran dari masyarakat hanya saja belum secara merata.
Konsep Kewarganegaraan dalam Pemikiran Tokoh Tokoh Politik Terkemuka Anjani, Zira Zulvi; Safitri, Nabila; Afriani, Afriani; Harnesti, Iyang Ragel; Hafizah, Nadya; Nasution, Siti kholizah
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.181

Abstract

This study investigates in depth the concept of citizenship in the thoughts of prominent political figures such as Aristotle, Cicero, Locke, Rousseau, Arendt, and Marshall using a qualitative approach through a literature review. The main objective of this study is to investigate the evolution of the concept of citizenship from a philosophical and theoretical perspective. This study shows that citizenship does not only focus on formal legal rights, but also considers the importance of active participation of individuals in political life and the protection of human rights. The results of the analysis indicate that these concepts play a key role in shaping the structure of modern democratic and pluralistic societies, especially in facing increasingly complex and diverse global challenges.
PENCEGAHAN STUNTING MELALUI PEMBUATAN MPASI BERGIZI SEIMBANG DAN KONSUMSI BUAH YANG BERVARIASI Putri, Milladina; Setiawan, M.Rifky; Alfra Siagian, Teddy; Qeisya Avhadira, Ratu; Widi Sariani, Komang; Safitri, Nabila; Muthi'ah, Dha'u; Agil Shidigie, Ahmad; Anggraini, Nidia; Amrullah
TRIBUTE: JOURNAL OF COMMUNITY SERVICES Vol. 5 No. 1
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/tribute.v5i1.29835

Abstract

Abstrak Program kerja KKN kelompok ini membahas tentang pencegahan stunting yang dilakukan dengan pembuatan MPASI yang bergizi seimbang dan juga konsumsi buah-buahan yang bervariasi bagi anak-anak yang berada di masa pertumbuhan. Kegiatan ini dilakukan di Desa Lubuk Mumpo, Kecamatan Air Padang, Kabupaten Bengkulu Utara. Kegiatan ini berorientasi pada tema KKN Reguler UNIB Periode 100 Tahun 2023 yakni salah satunya pencegahan stunting. Kegiatan ini bermanfaat bagi masyarakat Desa Lubuk Mumpo mengingat anak-anak merupakan penerus yang akan menjadi pemimpin di masa yang akan datang. Apabila anak sehat, maka akan menciptakan pemimpin masa depan yang cerdas dan bijak. keywords : Stunting, MPASI, buah Abstract The KKN work program for this group discusses the prevention of stunting which is carried out by making complementary foods that are nutritionally balanced and also consuming a variety of fruits for children who are in their infancy. This activity was carried out in Lubuk Mumpo Village, Air Padang District, North Bengkulu Regency. This activity is oriented towards the theme of Regular KKN UNIB Period 100 of 2023, one of which is stunting prevention. This activity is beneficial for the people of Lubuk Mumpo Village considering that children are the successors who will become leaders in the future. If the child is healthy, it will create future leaders who are smart and wise.
Analisis Penentuan Kualitas Aset Produktif (KAP) dan Penyisihan Penghapusan Aset Produktif (PPAP) berdasarkan POJK 33 Tahun 2018 pada PT BPR Suryajaya Kubutambahan Safitri, Nabila; Atmadja, Anantawikrama Tungga
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50054

Abstract

This study aims to determine the determination of Earning Assets Quality (KAP) and the calculation of Allowance for Earning Assets Losses (PPAP) at PT. BPR Suryajaya Kubutambahan. This research was conducted using a qualitative descriptive method, where the researcher will conduct direct observations in the field and collect data to be analyzed based on the observations and knowledge of the researcher. This research was conducted at PT. BPR Suryajaya Kubutambahan, having its address at Jalan Raya Kubutambahan. Sources of data in this study consisted of primary data and secondary data. Methods of data collection in this study using interviews, documentation, and literature study. This study uses data analysis consisting of data collection, data reduction, data presentation, data analysis and drawing conclusions. The results of the study stated that BPR Suryajaya Kubutambahan has determined the quality of earning assets for loans and placements with other banks with reference to the Financial Services Authority Regulation (POJK) 33 of 2018. In the formation of PPAP, BPR Suryajaya Kubutambahan has formed in accordance with the percentages listed on regulations and also considers the value of the collateral submitted by the debtor to the BPR
Evaluating Financial Performance Based On Environmental Performance, Environmental Costs, and Environmental Disclosure Safitri, Nabila; Hadiwibowo, Imam; Azis, Mohammad Taufik
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.2.2024.242-256

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This study examines the relationship between environmental performance, environmental costs, and environmental disclosures with financial performance among companies in the basic materials and consumer non-cyclical sectors listed on the Indonesia Stock Exchange from 2021-2023. Utilizing a quantitative approach with multiple linear regression analysis, the study reveals that environmental disclosure positively impacts financial performance, while environmental performance and environmental costs show no significant effect. The findings indicate that transparent sustainability reporting enhances stakeholder confidence and company reputation, contributing to improved financial outcomes. The results align with legitimacy theory, emphasizing the importance of aligning corporate activities with societal norms to achieve long-term financial stability. Despite the increasing global emphasis on sustainability, the study underscores the need for greater public awareness and investment in environmental initiatives to realize their full financial benefits.
The Influence of Accounting Information Systems and HR Competence on the Performance of MSMEs Mediated by E-Commerce Jufri, Ali; Hadiwibowo, Imam; Safitri, Nabila; Dewi, Vinda Auralia Kesuma
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i2.70044

Abstract

This research aims to determine the influence of accounting information systems and human resource competence on the performance of MSMEs mediated by e-commerce in Cirebon City. The research method used is descriptive with a quantitative approach. The sampling technique used was 110 business units and  Eviews 12 for data processing. The research results found that e-commerce and financial literacy did not partially influence the performance of MSMEs, while accounting information systems and accounting knowledge partially influenced the performance of MSMEs. However, simultaneously e-commerce, accounting information systems, accounting knowledge and financial literacy influence the performance of MSMEs. This research makes a contribution by examining the influence of E-Commerce, accounting information systems, accounting knowledge, and financial literacy on the performance of MSMEs in Cirebon City. This research offers an in-depth understanding of the role of e-commerce, accounting information systems, accounting knowledge, and financial literacy on the performance of MSMEs in Cirebon City.
ANALISIS PENERAPAN ELEKTRONIC DATA PROCESSING TERHADAP PENGAWASAN PERSEDIAAN PADA PT. MAKMUR SEJAHTERA MEDAN Safitri, Nabila; Rozi, Facrul; Suhariyanti, Suhariyanti
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.5314

Abstract

The increasing demand for accuracy and efficiency in inventory management has driven companies to adopt advanced technological solutions such as Electronic Data Processing (EDP) systems. This study examines the implementation of EDP in inventory supervision at PT. Makmur Sejahtera Medan, which faces challenges related to operator competency and system optimization. The research adopts a qualitative descriptive approach, incorporating in-depth interviews, direct observation, and document analysis to understand the current state of EDP application and identify obstacles. The findings reveal that while the integration of the Si Log system has enhanced data processing and inventory tracking, limitations persist due to inadequate operator training and the absence of a robust backup system. These challenges hinder the full potential of EDP systems in achieving seamless inventory management. The study implies that targeted training programs and the development of contingency systems are essential for optimizing EDP implementation and ensuring data accuracy and operational continuity. The results contribute to the body of knowledge on EDP adoption in medium-sized enterprises, highlighting both successes and areas needing improvement to guide future technological strategies.
ANALYSIS OF BICLUSTERING ITERATIVE SIGNATURE ALGORITHM ON POVERTY DATA IN SULAWESI ISLAND IN 2022 Yekti Widyaningsih; Safitri, Nabila
Jurnal Statistika dan Aplikasinya Vol. 8 No. 2 (2024): Jurnal Statistika dan Aplikasinya
Publisher : Program Studi Statistika FMIPA UNJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JSA.08206

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Poverty in Indonesia is still a problem that must be addressed every year. According to the March 2022 Susenas report, Sulawesi Island ranks third among the six major islands in Indonesia in terms of the percentage of the population living in poverty. This shows that there are still many people living in poverty in Sulawesi. Therefore, the government needs to make the right policies to address this problem. One potential approach is to cluster districts or cities in Sulawesi based on poverty-related variables. The objective of this research is to group the data in two directions: first, by districts or cities and, second, by its variables simultaneously. The formation of these groupings will facilitate the development of the right government policies to address poverty. The appropriate method for these groupings is the biclustering method, which can group observations and characteristics simultaneously so that biclusters formed can be characterized differently. One of the biclustering algorithms is the Iterative Signature Algorithm (ISA), which requires an upper threshold value and a lower threshold value. The threshold value is the value used to determine whether a district or city and variables can be included in a bicluster. The best result is selected based on the average Mean Square Residue (MSR) per volume. Biclustering analysis of poverty data in Sulawesi in 2022 using ISA produced 2 biclusters. Based on these results, the government is expected to make the right policy to overcome poverty problems in Bicluster 1 and Bicluster 2.
Application of PSAK No.105 on Mudharabah Accounting in Cooperatives BMT Ma'isyatul Ummah Randuagung Safitri, Nabila; Nastiti , Ari Sita; Aspirandi, Rendy Mirwan
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1570

Abstract

Mudharabah financing is a sharia cooperation between shahibul maal (capital owner) and mudharib (business manager), where the Islamic bank provides all the capital, and the customer manages the business. This study aims to analyze the implementation of mudharabah financing and how to apply PSAK 105 to the BMT Ma'isyatul Ummah Cooperative. This study uses a qualitative descriptive research approach. The object of this research is the BMT Ma'isyatul Ummah Randuagung Cooperative which is located on Jl.Raya Randuagung (West Market), Randuagung District, Lumajang Regency, East Java. The application of PSAK 105 to the recognition, measurement, presentation, and disclosure of mudharabah financing at BMT Ma'isyatul Ummah Randuagung is in accordance with PSAK 105. The principle of net profit is used to recognize the income ratio of mudharabah financing business results at BMT Ma'isyatul Ummah Randuagung. In accordance with PSAK 105, mudharabah financing that has matured and has not been paid by the fund manager is recognized as receivables when the receivables are recognized by BMT.