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Strategi Penguatan Usaha BUMDesa Melalui Peningkatan Kualitas Laporan Keuangan Dina Alafi Hidayatin; Mukti Prasaja; Latifah Anom
Jurnal Abdi Masyarakat (JAM) Vol 7, No 2 (2022): JAM (Jurnal Abdi Masyarakat)-MARET
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jam.2022.v7.i2.005

Abstract

The government continues to make efforts to increase village development. This is evidenced by the implementation of one of the programs in the form of the establishment of Village-Owned Enterprises (BUMDes). BUMDes was established based on the principles that characterize this business unit. These principles is such as cooperative, balance, tranparansi and accounting. These principles must be implemented in financial management carried out by BUMDes. One of them happened at BUMDes in Bogo Village. This village has the uniqueness as a tourist village, namely kelor village. In the village, BUMDes is also established, Unit Dagang and Kelompok Wanita Tani (KWT) which has made financial statements. Through the qualitative approach used by the researcher and interviewing some of the information in this study, the results are obtained if in terms of transparency, the financial reports that have been prepared in each period have met transparency. This is evidenced by the financial statements that have been prepared and have been informed to the Village Head and local village officials. However, on the other hand, the financial statements they did are not comply with the standards that have been put in place by the Government. Therefore, the need to adjust the financial statements of BUMDes in Bogo Village to the standards set by the Government and the encouragement of cooperation conducted by bogo village with related agencies for the performance of BUMDes is getting better.
Tax Planning PPh Pasal 21 di Koperasi Karyawan Redrying Bojonegoro (KAREB) Sebagai Upaya Efisiensi Beban Pajak Perusahaan Hermawan Budi Prasetiyo; Dina Alafi Hidayatin; Hendra Fatkhur Rohman
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.6001

Abstract

The purpose of this study is to provide recommendations on the calculation of Income Tax Article 21 in KAREB Cooperative by conducting Tax Planning using the Gross method and the Gross Up method. The study was conducted with a qualitative method, namely comparative descriptive. The research data are in the form of the recapitulation of employee salaries in 2018 and company's financial statements in 2018. In addition, researchers also conduct interviews and observations to provide a picture of the validity and accuracy of the data. Researchers also conduct literature studies to compile research results with pre-existing theories. The results found that the method of calculating Article 21 Income Tax which was the most efficient and could be recommended was the gross up method by providing tax allowance to employees.
Analisis Kesehatan Keuangan Koperasi Simpan Pinjam Dan Pembiayaan Syariah di Tengah Pandemi Covid19 Dina Alafi Hidayatin; Rika Puspita Sari; Novianita Sari
Jurnal Akuntansi Vol 10 No 3 (2022): AKUNESA (Mei 2022)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.709 KB) | DOI: 10.26740/akunesa.v10n3.p55-67

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kesehatan Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT NU Singgahan Tuban Tahun 2020. Penelitian ini menggunakan metode kualitatif deskriptif dengan analisis penilaian kesehatan dengan analisis penelitian kesehatan yang berpedoman pada Peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan UKM No. 07/Per/Dep.6/IV/2016. Tentang Pedoman Penilaian Kesehatan Koperasi Simpan Pinjam dan Pembiayaan Syariah dan Unit Simpan Pinjam Pembiayaan Syariah. Berdasarkan hasil perhitungan rasio dan skor akhir, dapat disimpulkan bahwa secara umum KSPPS BMT NU Singgahan Tuban termasuk pada kategori sehat. Kondisi ini menunjukkan bahwa KSPPS BMT NU Singgahan Tuban mampu memberikan kepercayaan kepada anggotanya dalam pengelolaan keuangannya.
Hedonic Shopping Behavior During the Covid-19 Pandemic Eka Adiputra; Dina Alafi Hidayatin
Journal of International Conference Proceedings Vol 5, No 4 (2022): FEBIC International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i4.1939

Abstract

People need money during the Covid-19 pandemic as it is today because of the large number of layoffs and unemployment. The government provides cash assistance to people affected by the pandemic. Cash assistance is to ease the economic burden on the community, but it is indicated that the assistance is used to meet hedonic needs. If true, then the program is not as expected by the government. The purpose of this study is to determine whether social assistance funds are used to meet the needs of life or only for hedonic desires. This study was conducted to analyze the effect of hedonic shopping and money available on impulse buying with positive emotion as an intervening variable. The number of samples in the study was 213 respondents. This study uses Partial Least Square (PLS) analysis. The results showed that the effect of hedonic shopping on impulse buying through positive emotion was positively related (os=0.112; p<0.05). The effect of money available on impulse buying through positive emotion is positively related (os=0,270; p<0,05). Positive emotion will further strengthen hedonic shopping and money available in impulse buying. It is recommended that people who receive cash assistance avoid being in the store for too long because they are afraid that they will receive a store stimulus. Initially, maybe people with funds will not do impulse buying, but if they get comfort, tranquillity, and warmth in the store (positive emotion), they will tend to do impulse buying. It is better for people to determine in advance the products they will buy.Keyword: impulse buying, cash assisement, consumption
Analysis of the Health of Sharia Cooperatives as an Effort for Creative Economy Development in Bojonegoro Regency, Indonesia Nurul Mazidah; Dina Alafi Hidayatin
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 1 (2023): January 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i1.954

Abstract

Sharia-based cooperatives are financial institutions that use the principles of an Islamic economic system in running their business. As one of the economic actors, sharia cooperatives take part in the development of the creative economy in Indonesia. Improved management and good service can be done by applying the cooperative health calculation as a form of operational performance evaluation. This is also part of the cooperative development strategy. The purpose of this study was to determine the level of health of AKAS cooperatives. The calculation and analysis method is based on Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 07/Per/Dep.6/IV/2016. The results of the study concluded that the health of the AKAS cooperative was in a healthy condition from all aspects except the aspects of independence and growth.
KEPEMILIKAN MANAJERIAL DALAM MENDUKUNG KECEPATAN WAKTU PENYAMPAIAN INTERNET FINANCIAL REPORTING Dina Alafi Hidayatin`
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 1 (2020): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.044 KB) | DOI: 10.58431/jumpa.v13i1.128

Abstract

This study aims to prove whether the mechanism of good corporate governance can affect the speed of delivery of internet financial reporting. The study was conducted on 137 manufacturing companies that went public on the Indonesia Stock Exchange in 2012 - 2014. The number of samples was determined using a purposive sampling method by applying several criteria. Data analysis techniques in this study used logistic regression. The results that can be concluded after conducting a data analysis are that the mechanism of good corporate governance does not affect the speed of delivery of internet financial reporting, either partially or simultaneously.
ANALISIS PERHITUNGAN PPH 21 ATAS PENGHASILAN DOKTER SPESIALIS DI RUMAH SAKIT MUHAMMADIYAH KALITIDU, BOJONEGORO Nurul Mazidah; Dina Alafi Hidayatin; Susy Annisa
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 2 (2020): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (573.912 KB) | DOI: 10.58431/jumpa.v13i2.151

Abstract

This study aims to analyze the calculation of PPh 21 on the income of specialist doctors conducted by Muhammadiyah Hospital Kalitidu Bojonegoro, whether it is in accordance with the applicable tax regulations. The study was conducted on six specialist doctors who have the income of more than one employer. The method used is descriptive qualitative. This analysis was conducted by comparing the calculation according to the method adopted earlier by Muhammadiyah Hospital Kalitidu Bojonegoro with the method in accordance with The Regulation of the Director General of Tax No. PER-16/PJ/2016. The results showed that the calculation of PPh 21 specialist doctors who had been carried out by Muhammadiyah Kalitidu Bojonegoro Hospital was not in accordance with the applicable regulations in Indonesia, so the hospital was required to make adjustments to the approximately / more paid PPh 21 that had been collected.
PEMBERDAYAAN IBU RUMAH TANGGA MELALUI BATIK ECOPRINT Dina Alafi Hidayatin; Latifah Anom; Ari Kuntardina; Hafidza Nash’ul Amrina; Eka Adiputra
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol 4 No 2 (2023): Jurnal Bakti Kita
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/baktikita.v4i2.4890

Abstract

STIE. Cendekia Bojonegoro Community Service Program were conducted in Ngunut Village, Dander District, Bojonegoro Regency. Its programs include training on making eco print tote bags, training on calculating selling prices and training on product branding. The training program collaborates with PKK of Ngunut Village, Dander District, Bojonegoro Regency. The program is carried out for 21 days. Eco print training was chosen because of the abundance of teak trees in this region. Teak leaves are one of the leaves that have a strong color, so they are good as eco print materials. The program can be carried out well and welcomed by the community.
INOVASI PRODUK WISATA EDUKASI PEJAMBON DALAM MENINGKATKAN PEREKONOMIAN MASYARAKAT PASCA COVID-19 Dina Alafi Hidayatin; hafidza nash'ul amrina; Eka Adiputra
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol 5 No 1 (2024): Jurnal Bakti Kita
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/baktikita.v5i1.6331

Abstract

Pemilihan topik ini dilatarbelakangi oleh permasalahan yang dihadapi mitra dalam menghadapi era new normal pasca pandemic covid19. Sebagai keberlanjutan dari pengaruh kebijakan pemerintah, kini masyarakat dituntut untuk mengikuti perkembangan jaman, dengan memanfaatkan teknologi berbasis digital dalam kegiatan bisnis. Namun, mitra tidak memiliki bauran produk yang dapat dijadikan sebagai alternatif memasuki penjualan berbasis digital. Dengan demikian, mitra perlu melakukan inovasi produk, seperti batik. Pemilihan batik sebagai produk inovasi didasari pada latar belakang mitra yang sebelumnya sudah mengembangkan wisata edukasi, serta kondisi masyarakat daerah setepat yang mendukung. Proses pembuatan batik dapat dikembangkan sebagai inovasi produk wisata edukasi, sedangkan produk batik sendiri memiliki potensi untuk dikembangkan sebagai produk khas daerah yang bisa diperjualbelikan secara digital. Untuk melakukan inovasi produk, mitra belum memiliki pengetahuan dan keterampilan dalam membuat produk inovasi, sehingga kegiatan pengabdian masyarakat ini dilakukan sebagai solusi dari permasalahan tersebut. Metode yang dilakukan pada kegiatan pengabdian masyarakat ini antara lain dengan memberikan pelatihan dan pendampingan pembuatan produk inovasi dan pemasaran. Hasil yang diperoleh dari kegiatan pengabdian masyarakat ini (1) adanya peningkatan pengetahuan dan keterampilan mitra dalam membuat produk inovasi, (2) tercipta produk inovasi berupa batik, (3) adanya peningkatan pengetahuan dan keterampilan mitra dalam melakukan pemasaran berbasis digital, (4) tercipta inovasi dalam bidang pemasaran melalui aplikasi digital. Berdasarkan hasil yang dicapai dapat disimpulkan kegiatan pengabdian masyarakat ini berhasil memberikan perubahan sesuai dengan target yang ditetapkan.
Stimulating Awareness and Entrepreneurial Skills of Students through the Strong Role of Social Media: A Motivation for Growth and Innovation Ruswaji, Ruswaji; Herlina, Nina; Hidayatin, Dina Alafi; Sulaeman, Moh Muklis; Wibowo, Sandi Nasrudin
Technology and Society Perspectives (TACIT) Vol 2 No 1 (2024): March 2024
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/tacit.v2i1.142

Abstract

Entrepreneurship among students has been a primary focus in the context of the ever-changing global economy. Students are often regarded as potential sources for innovation and economic growth in various countries. This research aims to stimulate awareness and entrepreneurial skills of students through the strong role of social media. In this study, the method employed is a qualitative literature review, drawing data from Google Scholar within the timeframe of 2020 to 2024. The study results indicate that in the rapidly evolving digital era, social media plays a highly significant role in influencing life, including education and entrepreneurship. Social media provides broad access to information, ideas, and opportunities for students. With the right approach, social media can stimulate awareness and develop entrepreneurial skills among students.