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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JAKED Journal La Bisecoman Journal of Accounting and Digital Finance Kapuas Prosiding Seminar Hasil Penelitian dan Pengabdian Kepada Masyarakat Journal of Economics, Bussiness and Management Issues
Kurniasih, Ninik
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Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.469 KB) | DOI: 10.26418/jebik.v4i1.11459

Abstract

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.
Peningkatan Kemampuan Tenaga Akuntansi dalam Pelaporan Dana Bantuan Operasional Sekolah (Bos) pada Sekolah Menengah Pertama Islam Tahfizhul Qur’an Kabupaten Kubu Raya Adithya, Rizky Adithya; Suherma, Linda; Andriana, Susan; Riyani, Yani; Mardiah, Kartawati; Riyadhi, Baidillah; Kurniasih, Ninik; Rynandi, Oscar; Haryati, Haryati; Andini, Risky Suci
Kapuas Vol. 4 No. 1 (2024): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v4i1.648

Abstract

The School Operational Assistance Fund (BOS) is intended for schools to overcome the burden of education costs in order to complete twelve years of compulsory education. The government began to report BOS funds online and integrated. The development of government technology accommodates BOS recipients to report the use of funds in a timely manner. This community service program scheme is to assist in reporting the BOS Fund in Islamic Junior High Schools. The main problems of SMPI Tahfizhul Qur'an Kubu Raya Regency are: 1). Lack of IT skills in Accounting personnel for making online reports. 2). There is an unreported misuse of funds. The solution offered to overcome problems regarding BOS fund management at SMP Tahfizhul Qur'an Kubu Raya Regency is basic and secondary training on Microsoft Excel and financial accounting for online reporting. This PPM activity will improve IT and accounting capabilities for accounting personnel in the field of financial reporting of BOS funds both offline and online which are measured after the implementation of activities.
Survey dan Checklist Kesiapan Pasar Ber-SNI untuk Pasar Rakyat di Kota Pontianak (Bersama Dinas Koperasi, Usaha Mikro dan Perdagangan Kota Pontianak): Survey Pasar Ber-SNI Kurniasih, Ninik; Siwi, Theresia; Sawitri, Sari; Yuliana, Elsa Sari; Arianto, Arianto; Soraya, Soraya; Kurnia, Ika; Wahyudi, Wahyudi; Al Farizi, Zulham
Kapuas Vol. 4 No. 2 (2024): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v4i1.805

Abstract

To create the modern concept, the Indonesian government of Dinas Koperasi, Usaha Mikro dan Perdagangan Kota Pontianak, issue that the market conditions is most worthy SNI certified. Stipulated in the binding by SNI 8152 : 2015 that public market must have competitiveness to improve economic conditions. In SNI 8152 : 2015 mentioned that some markets can reach SNI label for 3 on fulfillment of requirements, namely: general terms, technical requirements and requirements management.The general requirements in terms of hygiene, health, security, and comfort. While zoning in the form of technical requirements, the trade, corridor, re post tera measure and the courts. And management requirements in the management of markets in professional. There was only the market in the city pontianak is Flamboyan market which is SNI just the one by the year 2020, while other markets are not qualified. The government of pontianak concentration and focus on market management with a target next year will increase in the Pontianak market with a SNI label. These PKM group followed by 25 participants inculude an academics, students, and representatives of DKUMP, traders and association. Survey results are clustered certified market will next SNI value, representative as Kemuning Market Pontianak because its mostly cleaning market than other, stable inflation and existing fresh market. While the checklist shown as answered 44 items SNI questions which includes the general requirements, technical and management. The results is Kemuning market in IV type of SNI. Discuss and sharing find out that traders blocka are not yet based on SNI measure. There is no disinfectant rooms and water supplies well done yet.
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

Abstract

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.
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

Abstract

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.
Influence “N” Notation on Stock Price: Study in Multiple Voting Shares Kurniasih, Ninik; Irawati, Rika; Haryati, Haryati
Journal La Bisecoman Vol. 5 No. 5 (2024): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v5i5.1638

Abstract

Multiple Voting Share (MVS) is classification of shares in which every single one share can prodive more than one vote to shareholders eligible. The revocation was indicated in the regulation of Indonesian Otoritas Jasa Keuangan (POJK) number 22/POJK.04/2021 about implementing the classification of share voting right multiple or multiple voting share who released officially by December 2021. This similar line with the regulation of BEI (Indonesian Stock Exchange) then released. There is special notation, specially N notation, its given to issuers that has recorded on market exchange. Multiple voting share is identified as total asset and free float ratio as well. This study attempts to testing whether N notation (total asset and free float ratio) are impacted on stock price on multiple voting share.The benefits on this research is giving the investors informations about the notation, that they have to be careful, and avoid significant risk, This research is an explanatory method, backed by secondary data using. The technique of analysis is statistic testing classic assumption as normalty, multicolinierity, autocorrelation and heteroskedasticity to full fill the regression in completely. The Result found that 0,077 of total asset in partial is no effect on the stock price, While the 0,127 of free float ratio in partial is no effect on the stock price too. The score of these independent variables is above the alpa five percent, so both total asset dan free float ratio none that influence to the stock price.
Pengaruh Tax Avoidance terhadap Nilai Perusahaan dengan Adanya Insentif Tarif Pajak Badan Pasca COVID’19 (Studi Empiris Perusahaan LQ-45) Zawitri, Sari; Yuliana, Elsa Sari; Kurniasih, Ninik
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 2 (2025): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i2.637

Abstract

This research proves the impact of the Tax Incentive policy, namely reducing the Corporate Income Tax (PPh) rate to 22%, on tax avoidance and its effect on company value post COVID’19. Type of comparative causal with secondary data from 45 LQ45 companies in 3 years (2020, 2021 and 2022). Data collection techniques were carried out using indirect observation and literature study. Sample using nonprobability sampling, purposive sampling technique, and simple linear regression analysis technique, the independent variable is tax avoidance and the dependent variable is company value. The results of the first problem show that there are 25 companies in 2021 and 18 companies in 2022 indicated to be evading taxes with the Cash ETR value decreasing. Then the results of the hypothesis test to answer the second problem, the significance (Sig) of Tax Avoidance (X) is 0.600, which is greater than the probability of 0.05, so there is no influence of the Tax Avoidance variable (X) on Company Value (Y). And the tax avoidance regression coefficient is – 0.059 which states that a 1% reduction in tax avoidance means the company value will decrease by – 0.059.
Developing circular accounting for carbon emissions measurement in Indonesia: a literature review Indriani, Ika Kurnia; Kurniasih, Ninik; Soraya, Soraya
Journal of Accounting and Digital Finance Vol. 5 No. 2 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i2.1791

Abstract

This study aims to develop carbon footprint measurements using attribution and consequential methods. Attribution and consequential methods have been widely implemented in Europe and America. Carbon emission sources are classified based on consumption and production activity categories. However, in Indonesia, forest and land fires are the highest source of carbon emissions, occurring almost every year during the dry season in peatlands. Peatland exploitation leads to forest fires and deforestation of tropical forests in Indonesia. The impacts of these fires include the loss of ecosystem benefits and biodiversity. Peatlands in Indonesia are estimated to produce 68.6 gigatons of carbon, equivalent to 10% to 14% of the world's organic carbon sources. Accounting methods can be used to measure and report carbon emissions caused by forest and land fires. This study used a systematic literature review. The literature used comes from carbon accounting experts in the UK, published in Scopus-indexed journals. The study results show that attribution and consequential methods could be used to measure the carbon footprint caused by peatland exploitation. The Indonesian government could adopt this method in developing circular accounting for carbon emission measurement and reporting.
Co-Authors Adithya, Rizky Adithya Al Farizi, Zulham Andini, Risky Suci Arianto Arianto Ariyanto Haryati Haryati Ika Kurnia Indriani Irawati, Rika Kartawati Mardiah Kurnia, Ika Linda Suherma Rahmaniar, Risti Riyadhi, Baidillah Rynandi, Oscar Sari Zawitri 1) Ninik Kurniasih 2) Theresia Siwi Kartikawati 3), Sari Zawitri 1) Ninik Kurniasih 2) Sawitri, Sari Siwi, Theresia Soraya Soraya Soraya Wahyudi Wahyudi Yani Riyani Yuliana, Elsa Sari Zawitri, Sari