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Penerapan Sistem Akuntansi Instansi Berbasis Akrual Sebagai Implementasi PP No. 71 Tahun 2010 pada Politeknik Negeri Pontianak Zawitri, Sari; Kurniasih, Ninik; Kartikawati, Theresia Siwi
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 4, No 1 (2015): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

The government regulation (PP) number 71 year 2010 is a new regulation standard of accounting in the public sector. The new regulation standard that inspiring the writers to the research title: Penerapan Sistem Akuntansi Instansi Berbasis Akrual sebagai Implementasi PP nomor 71 tahun 2010 pada Politeknik Negeri Pontianak. The Problems are formulated as (1) The changes of institutional accounting system (SAI) PP 24 year 2005 into PP 71 year 2010 or cash toward accrual into accrual basis? (2) How preparation and the application transition accrual basis institutional accounting system (SAI) or implementation PP 71 year 2010 of the Politeknik Negeri Pontianak? It"™s concern to disclosure and measurement of Asset, Liabilities, Earned, and Expense. This the exploratory research method which is narrative and descriptive approach with the Politeknik Negeri Pontianak is an object. The results, as form of adjustment in order to change cash toward accrual into accrual basis, accrual accounting recognizes revenues by treasurer expenditure with adding income that still must be accepted in the accounting period during which the service is performed and/or adding unearned revenue. Politeknik Negeri Pontianak almost meets the six conditions that must have preparation and the application transition cash toward accrual into accrual basis of institutional accounting system as implementation PP 71 year 2010 be general conclusion of this research. Writers suggested all parties related in an accounting system institutional of Politeknik Negeri Pontianak commitment to keeping together in the process of financial reporting with accrual basis.

Tingkat Kepatuhan Wajib Pajak Badan Usaha Mikro Kecil dan Menengah Setelah Diberlakukan Tarif 1 % (Final) PPh (Studi Kasus di KPP Pratama Pontianak) Zawitri, Sari; Yuliana, Elsa Sari
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 5, No 2 (2016): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Year 2015 is the year for developing Tax Payer and the year of issuance of GovernmentRegulation No. 46 Year 2013, which imposed 1% tax to SMEs with a turnover (gross income)from Rp 1 to a maximum of Rp 4.8 billion per year. The research problems are formulated: (1)How does the level of tax compliance in KPP Pratama Pontianak before and after the 1% taxpolicies for SME corporate tax payer? (2) What efforts made by the tax authorities in improvingtax payer compliance company in terms of delivering the tax obligations on KPP PratamaPontianak. The research method was an exploratory, descriptive, narrative case study approachto the object KPP Pratama Pontianak. Outcomes of this study are expected KPP PratamaPontianak be an example or reference for other KPP in performing their duties and functions aspublic service on tax. The results showed that there was a slight increase tax payer compliance inKPP Pontianak after their policy of 1% per month tax on turnover (gross income), whencompared with the prior policy. Suggestions for the government, in this case the DirectorateGeneral of Taxation, in formulating tax policy in order to maximize tax revenue.

Pengembangan Aplikasi Berbasis Web “SIMAMI” Dengan Penambahan Fitur Laporan Evaluasi Diri Program Studi (LEDI PRO) Diaz, Marsela; Siswanto, Lindung; Zawitri, Sari
Jurnal ELIT Vol. 4 No. 2 (2023): Jurnal ELIT
Publisher : Jurusan Teknik Elektro Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/elit.v4i2.614

Penelitian ini dilaksanakan dengan latar belakang bahwa selama ini pelaksanaan kegiatan penjaminan mutu internal di lingkungan Polnep khususnya kegiatan Audit Mutu Internal (AMI) masih dilakukan secara manual. Pelaksanaan mulai memasukkan data Laporan Evaluasi Diri (LED) dan Laporan Kinerja Program Studi (LKPS) setiap prodi dan proses audit. Sehingga hasil dari audit internal tersebut agak lama didapatkan oleh pihak-pihak yang berkepentingan. Sedangkan tujuan dari penelitian ini adalah menghasilkan sistem informasi penjaminan mutu berbasis web sebagai sarana kinerja UPM Polnep dan mengimplementasikan proses Audit Mutu Internal ke dalam sistem informasi. Adapun tahapan penelitian terdiri dari pendefinisian kebutuhan, desain sistem dan perangkat lunak, implementasi dan pengujian unit serta operasi dan pemeliharaan. Luaran yang ditargetkan adalah sebuah sistem informasi penjaminan mutu internal (SIMAMI) Polnep yang dapat diakses oleh para pengguna seperti pihak program studi, jurusan, manajemen institusi, dan auditor internal SPMI.

Evaluating Distributive Fairness of Remuneration System: The Role of Equity Sensitivity in Explaining Employee Well-being and Organizational Citizenship Behaviour Yuliana, Elsa Sari; Zawitri, Sari; PS, Widodo; Kartikawati, Theresia Siwi
Jurnal Manajemen Industri dan Logistik Vol 6, No 2 (2022): page 177- 308
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v6i2.1068

This study aims to test the effect of remuneration system fairness on subjective well-being and OCB. This research also aims to test the moderating role of equity sensitivity in the effect of remuneration system fairness on subjective well-being. The technique of sample collection employed purposive sampling technique. The hypothesis testing employed path coefficient value and t-test using SmartPLS 3.0. In accordance with the test results show that in the context of public universities in Indonesia, namely PU, employee OCB is influenced by the remuneration system variable and subjective welfare variable. This study also concludes that subjective well-being is a mediator between the two. On the other hand, the moderating role of equity sensitivity in the effect of fairness remuneration on subjective well-being is not well-proven. Theoretically, this research provides generalization to the previous studies, as well as complementing the need for balancing mediator and moderator variables in the correlation between remuneration system fairness and OCB. Practically, this study denotes that organizations need to take concern about fairness in the regulations of remuneration system.

Penguatan Badan Usaha Milik Desa Melalui Inventarisir dan Pemetaan Aset di Desa Sungai Raya, Kubu Raya Arianto, Arianto; Wahyudi, Wahyudi; Zulfikar, Zulfikar; Yuliana, Elsa Sari; Zawitri, Sari; Tarmizi, Tashadi
Kapuas Vol. 2 No. 2 (2022): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v2i2.519

The existence of Village Owned Enterprise (BUMDes) is intended to manage businesses run by communities of a certain villages. The enterprise can be used as a forum for the productive economy of village communities that are tailored to the potential and needs of the village. BUMDes legally is an institutionalized village economy that has a legal entity formed and owned by the Village Government, and is operationally managed independently and professionally with all or most of the capital being separated village assets. Village asset management is a series of activities starting from planning, procurement, utilization, security, maintenance, deletion, transfer, administration, reporting, assessment, coaching, supervision and control of village assets. The purpose of this activity is to improve relations between BUMDes as well as to become a forum for communication between BUMDes managers and administrators. Thus BUMDes are expected to be able to take best practices from other BUMDes’s experiences. The result of this activity is the development of a Website which will be used to help the community know about Sungai Raya Dalam Village Owned Enterprise at a glance to support villagers technologically. This can be as a pilot project for Village Owned Enterprise in Kuburaya Regency.

Pelatihan Penyusunan Proposal dan Analisis Biaya-Manfaat dalam Mendukung Pariwisata Olahraga di Dusun Gunung Ambawang Mustafa, Bob; Zawitri, Sari; Ardhi, Qisthi; Perdhiansyah, Perdhiansyah; Noor, Uray M.; Irawati, Rika
Kapuas Vol. 2 No. 2 (2022): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v2i2.529

One of the government's efforts to achieve tourism development goals is through the development of tourist villages. Deras is one of the villages designated as a strategic tourism area, which was officially designated as a tourist village on April 10, 2021. The purpose of this activity is to increase understanding of tourism object managers and Tourism Awareness Groups (Pokdarwis) in preparing proposals and assessing program implementation and development of new tourist objects through a cost-benefit analysis approach. The training, which was attended by 15 participants, was held on Saturday, August 7, 2021, at Taman Wisata Alam Indah Lestari, which is located at Gunung Ambawang Hamlet, Sungai Deras Village, Kec. Pakedai Bay. All participants enthusiastically participated in this activity and their understanding increased significantly after attending the training. The results of mentoring participants showed that as much as 80% of participants were able to develop activity proposals and conduct cost-benefit analysis for the opening of new tourist objects. It can be said that in general this training activity ran smoothly and was able to increase participants' understanding in preparing activity proposals and applying cost and benefit analysis techniques for opening new tourist attractions.

PELATIHAN AKUNTANSI BERBASIS KOMPUTER MENGGUNAKAN PROGRAM ACURATE DALAM UPAYA MENINGKATKAN KOMPETENSI SISWA SMK JURUSAN AKUNTANSI DI KOTA PONTIANAK DALAM MEMASUKI PASAR TENAGA KERJA DI ERA REVOLUSI INDUSTRI 4.0. kartikawati, Theresia siwi; Kurniasih, Ninik; Yuliana, Elsa Sari; Zawitri, Sari; Al Farizi, Zulham; Soraya; Ariyanto; Wahyudi; Rahmaniar, Risti
Sehati Abdimas Vol 6 No 1 (2023): Prosiding Sehati Abdimas 2023
Publisher : PPPM POLTESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47767/sehati_abdimas.v6i1.655

The rapid development of science and technology is currently bringing big leaps in almost all aspects of life, which has resulted in many activities becoming digitally based. The industrial sector is the sector that is quickest to adopt this technological development, conventional industrial activities are developing towards industrial digitalization. Likewise, in bookkeeping and preparing financial reports, most industries have implemented technological advances in data processing, so that it is no longer done manually. Several software have been developed to support digitization in bookkeeping and preparation of company financial reports, including the Accurate accounting computer program. This development must be immediately responded to by educational institutions such as Vocational High Schools (SMK) which produce graduates in the field of accounting, to equip their students with practical mastery. computerized accounting. So that the graduates produced are competitive in the labor market and have high competence to be able to work together with technological developments that have been implemented in industry. However, not all educational institutions have computer laboratories that are equipped with accounting software, so students cannot carry out computerized accounting practices. Keywords: Accounting Practices, Competence, Accurate Application.

Evaluating Distributive Fairness of Remuneration System: The Role of Equity Sensitivity in Explaining Employee Well-being and Organizational Citizenship Behaviour Yuliana, Elsa Sari; Zawitri, Sari; PS, Widodo; Kartikawati, Theresia Siwi
Jurnal Manajemen Industri dan Logistik Vol. 6 No. 2 (2022): page 177- 308
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v6i2.1068

This study aims to test the effect of remuneration system fairness on subjective well-being and OCB. This research also aims to test the moderating role of equity sensitivity in the effect of remuneration system fairness on subjective well-being. The technique of sample collection employed purposive sampling technique. The hypothesis testing employed path coefficient value and t-test using SmartPLS 3.0. In accordance with the test results show that in the context of public universities in Indonesia, namely PU, employee OCB is influenced by the remuneration system variable and subjective welfare variable. This study also concludes that subjective well-being is a mediator between the two. On the other hand, the moderating role of equity sensitivity in the effect of fairness remuneration on subjective well-being is not well-proven. Theoretically, this research provides generalization to the previous studies, as well as complementing the need for balancing mediator and moderator variables in the correlation between remuneration system fairness and OCB. Practically, this study denotes that organizations need to take concern about fairness in the regulations of remuneration system.

Pengaruh Kenaikan Tarif PPN 11% Terhadap Kinerja Keuangan Pada Perusahaan Retail Go Public Di Bursa Efek Indonesia Tahun Pajak 2023 Zawitri, Sari; Yuliana, Elsa Sari; Kurniasih, Ninik
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4229

This study aims to analyze the impact of government regulations regarding the increase in Value Added Tax (VAT) by 11% as a response to post-COVID-19 economic recovery and budget deficit reduction. The VAT increase potentially raises the prices of essential goods, affecting companies' financial performance. The primary focus of this research is on profitability ratios, including Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). Additionally, the analysis includes the Debt to Equity Ratio (DER) and Price Earnings Ratio (PER) for publicly listed companies on the Indonesia Stock Exchange (IDX). The population of this study comprises the 32 largest retail companies on the IDX in 2023. This research tests six hypotheses concerning changes in financial performance before and after the implementation of the 11% VAT increase, evaluating a two-year period (2022 and 2023). The method used is the Paired Sample T-test with SPSS version 26. The results show an increase in GPM and NPM, but no significant differences in ROA and DER. Conversely, PER shows a drastic decline. This research is expected to serve as an important reference in the field of accounting, particularly related to tax obligations for corporate taxpayers following the VAT increase. Keywords: Profitability Ratios, Value Added Tax (VAT), Retail Sector, T-test.

Instrumen Survei Kepuasan Mahasiswa Berbasis Kriteria Unggul Lamemba: Pengembangan Dan Validasi Wahyudi, Wahyudi; Arianto, Arianto; Mahyus, Mahyus; Zawitri, Sari
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4230

This study aims to develop and test the validity and reliability of a student satisfaction survey instrument at Politeknik Negeri Pontianak, focusing on three main dimensions: Academic Services, Administrative Services, and Other Services. The analysis method employed is Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the relationships between items and the measured dimensions. The findings indicate that most items demonstrate good reliability, as shown by Cronbach’s Alpha values above 0.9 for all dimensions. However, issues with discriminant validity were identified, particularly in the Administrative Services dimension, which requires further review. Some items with low outer loading values are suggested for revision or removal. Additionally, model fit analysis results reveal that, although the model shows adequate performance, further improvements are necessary to enhance the overall model fit. This study makes an important contribution to the development of a more effective survey instrument for measuring student satisfaction while offering insights for educational institutions to enhance their services. The implications of this research suggest the need for continuous evaluation of the instrument and the use of larger samples in future studies to improve the generalizability of the findings. Keywords: Student Satisfaction Survey, Academic Services, Data Quality Testing, Construct Validation, PLS-SEM, Reliability, Validity.

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