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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) BALANCE Jurnal Akuntansi dan Bisnis Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Ekonomi dan Bisnis Terapan JAKED Jurnal Abdimas Bina Bangsa Jurnal Bisnis Mahasiswa Jurnal Pengabdian Masyarakat Aufa (JPMA) Jurnal Pusat Inovasi Masyarakat
Winarningsih, Srihadi
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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IMPLEMENTASI KONSEP STUDENT CENTERED LEARNING PADA PROGRAM VOKASI AKUNTANSI DAN PERPAJAKAN Winarningsih, Srihadi
Jurnal Ekonomi dan Bisnis Vol 15, No 2 (2019): Edisi November 2019
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v15i2.509

Abstract

Teacher Centered Learning adalah sistem pembelajaran yang memfokuskan kegiatan pada dosen, sehingga alih pengetahuan hanya dilakukan satu arah dari dosen ke mahasiswa. Ini berbeda dengan Student Centered Learning (SCL), karena dalam SCL kegiatan belajar mengajar terpusat pada siswa sebagai subjek yang akan belajar. Penelitian ini merupakan penelitian deskriptif, dengan melakukan wawancara dan menyebarkan kuesioner kepada dosen dan mahasiswa untuk mengetahui penerapan SCL. Hasil penelitian menunjukkan bahwa: (a) Dosen dan mahasiswa umumnya setuju dengan konsep SCL sebagai metode pembelajaran dalam program kejuruan Akuntansi dan Perpajakan, (b) Metode SCL jika diterapkan dengan benar dapat meningkatkan Softskill siswa, (c) Metode yang paling SCL yang sering diterapkan adalah: Studi kasus, Pembelajaran Berbasis Masalah, Instruksi Kontekstual, dan SGD (Diskusi Kelompok Kecil)
EFEKTIVITAS PEMERIKSAAN PAJAK DI INDONESIA Andri, Muhammad; Winarningsih, Srihadi; Devano, Sony
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i1.3404

Abstract

The main objective of this study is to examine and measure how much influence the factors that affect the effectiveness of tax audits in Indonesia. The study was conducted with a quantitative approach using multiple regression models. Tax auditor as a party directly involved in the tax audit is a relevant research subject. Cluster sampling technique was used to determine samples. In cluster sampling, the population is divided into clusters based on criteria such as target and realization of work unit acceptance, realization of extra effort and achievement of audit coverage ratio (ACR), so as to represent conditions in the population. The data were successfully collected from 166 tax auditors. The study shows that top management support, taxpayer attitudes and use of taxation information system have significant influence on tax audit effectiveness,while tax regulation and quality of tax audit have no significant influence on tax audit effectiveness.
ANALISIS IMPLEMENTASI PROGRAM PEMBEBASAN DENDA PAJAK DALAM PENERIMAAN PIUTANG PBB KOTA BANDUNG Dzikra, Nadya; Winarningsih, Srihadi
Jurnal Ekonomi dan Bisnis Vol 16, No 2 (2020): Edisi November 2020
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v16i2.632

Abstract

Penelitian ini dilakukan dengan tujuan untuk menganalisis tingkat efektivitas penerimaan piutang Pajak Bumi dan Bangunan (PBB) Kota Bandung sebelum dan sesudah adanya implementasi program pembebasan denda pajak. Data yang digunakan dalam penelitian ini adalah data primer yang didapatkan dari wawancara dengan kepala dan staf Sub Bidang Badan Pengelolaan Pendapatan Daerah (BPPD) Kota Bandung serta data sekunder yang didapatkan yaitu nilai piutang dan realisasi penerimaan piutang dari tahun 2015 hingga 2019.Berdasar hasil analisis yang dilakukan, didapatkan kesimpulan bahwa secara keseluruhan peningkatan terus terjadi setiap tahunnya, apalagi dengan kenaikan yang sangat signifikan setelah adanya program pembebasan denda pajak ini yaitu dengan angka rata-rata 28,12%. Namun jika disesuaikan dengan kriteria efektivitas, nilai tersebut masih dikatakan tidak efektif karena masih menunjukan angka dibawah enam puluh persen. Hal itu disebabkan masih adanya beberapa kendala dalam pengimplementasian seperti masih rendahnya tingkat kepatuhan wajib pajak, kurangnya sosialisasi program yang dilakukan, kurangnya memaksimalkan media massa dan media sosial, serta masih lambatnya sistem yang dimiliki.
ANALISIS MITIGASI SENGKETA PAJAK TERHADAP PAJAK PERTAMBAHAN NILAI MELALUI PERENCANAAN PAJAK Syafiqoh, Dzahniya; Winarningsih, Srihadi
Jurnal Ekonomi dan Bisnis Vol 16, No 1 (2020): Edisi April 2020
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v16i1.700

Abstract

Pertambahan Nilai (PPN) yang potensi terbesarnya ditemui di Kota Bandung, selain menyumbang pajak terbesar berdasarkan jenis pajaknya juga memiliki risiko pajak yang tinggi. Perencanaan pajak merupakan instrumen yang mampu memitigasi sengketa pajak PPN. Penelitian ini dilakukan untuk menjelaskan dan menganalisis mekanisme atau proses mitigasi sengketa pajak PPN melalui perencanaan pajak. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif dan teknik pengumpulan data melalui wawancara mendalam. Hasil penelitian ini menunjukkan bahwa perencanaan pajak yang optimal mampu menurunkan risiko PPN yang tinggi daengan menekan jumlah sengketa PPN
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS PEMERIKSAAN PAJAK DI INDONESIA Daris, Fiki Taufik; Winarningsih, Srihadi; Devano, Sony
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i2.3869

Abstract

The self assessment system require Directorate General of Taxation to conduct supervision of taxpayers effectively. One form if supervision is a tax audit which aims to assess the compliance of tax obligation. With limited resouces, DGT must cary out the good quality audits to be proper on target and have a broad impact on escalate tax compliance and revenue. The implementation and results of tax audit must be accountable and reliable in the eyes of stakeholders. This research is carried out with quantitative method using multiple regression analysis statistical test to determine how the effect of risk-based audit implementation, competence, professional skepticism, and the use of information technology on the quality of tax audits. The results of this study indicate that the variables of competence and utilization of information technology have an effect on the quality of tax audits, while the variables of riskbased audit implementation and professional skepticism have no effect toward the quality of tax audits. Simultaneously all the variables x affect the quality of tax audits
SOSIALISASI DIGITAL MARKETING PADA PELAKU USAHA MIKRO KECIL MENENGAH (UMKM) DI DESA PASIRKALIKI KABUPATEN KARAWANG Ridwan, Mochammad; Agustina, Lidya; Asmawanti-S, Dri; Fajar, Akhmad; Solihat, Iis; Zarkasyi, Mochammad Wahyudin; Winarningsih, Srihadi; Sukmadilaga, Citra
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 6 No. 3 (2023): Desember : Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v6i3.5846

Abstract

Pandemic Covid-19 telah membawa perubahan ke berbagai sector, tidak terkecuali mempengaruhi kegiatan pemasaran pada usaha kecil dan mikro. Para pengusaha kecil dan mikro yang biasanya memasarkan produknya secara tradisional, kini dituntut untuk dapat memasaran produknya secara digital agar dapat bertahan pada persaingan bisnis saat ini. Kegiatan pengabdian pada masyarakat ini bertujuan untuk membantu menyelesaikan persoalan yang dihadapi oleh pemilik usaha di wilayah Desa Pasirkaliki, Kecamatan Rawamerta, Kabupaten Karawang. Permasalahan yang paling membutuhkan solusi adalah dari bidang marketing. Pemilik usaha memiliki keterbatasan wawasan dan keterampilan dalam memasarkan produknya. Tim pelaksana membantu UMKM untuk memiliki kanal bisnis marketing yang berbasis digital, sehingga pemilik usaha dapat meningkatkan pendapatannya. Metode yang digunakan adalah seminar dan diskusi. Hasil kegiatan menunjukkan terjadi peningkatan pengetahuan dari seluruh peserta kegiatan, terlihat dari hasil post-test yang diberikan kepada seluruh peserta. Hasil kegiatan adalah seluruh peserta sudah memiliki kanal digital marketing, beberapa diantaranya adalah Whatsapp bisnis, akun marketplace shopee dan media sosial facebook dan instagram. Diharapkan dengan memiliki kanal bisnis yang baik, keuntungan usaha UMKM dapat meningkat dengan pesat.   Kata Kunci: digital, marketing; umkm;
Pendampingan Pengelolaan Keuangan, Perpajakan, dan Kewirausahaan Yatim Center Al-Ruhamaa’ Megawati, Lokita Rizky; Winarningsih, Srihadi; Zarkasyi, Wahyudin; Sukmadilaga, Citra
Jurnal Pusat Inovasi Masyarakat Vol. 6 No. 2 (2024): Oktober 2024
Publisher : Direktorat Pengembangan Masyarakat Agromaritim, Institut Pertanian Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jpim.6.2.75-84

Abstract

Over the past decade, social organizations in Indonesia have faced increasingly complex challenges related to financial management, taxation, and entrepreneurship development. Yatim Center Al-Ruhamaa', as an amil institution focused on the welfare of orphans and the poor, is no exception. Challenges such as non-standard financial record-keeping, manual tax reporting, limited utilization of waqf funds, and the lack of diversification in business activities have become key issues requiring innovative and sustainable solutions. Financial and entrepreneurship assistance has proven to be an effective approach to improving the management and independence of amil institutions. The objectives of this activity are to 1) Establish a standardized and efficient financial recording system; 2) Facilitate the online tax reporting process; 3) Optimize the utilization of waqf funds for investment; and 4) Support the diversification of business activities at Yatim Center Al-Ruhamaa’. A qualitative approach was employed to examine the process of developing standard financial recording formats, improving financial records, EFIN registration, waqf fund management, and business activity diversification. The results of this initiative show significant improvements in financial management and entrepreneurship at Yatim Center, providing insights into best practices and recommendations for similar organizations. The conclusion of this mentoring process has successfully enhanced the efficiency of financial management and entrepreneurship, leading to greater transparency and sustainability of the institution.
Inclusive Financial Empowerment for MSMEs: Strengthening Capacity for Sustainable Growth through Digital Financial Literacy and Financing Nusa Perdana, Petrolis; Ngirfan, Achmad; Wida Rahmayani, Melia; Heryah, N.; Wahyudin Zarkasyi, M.; Winarningsih, Srihadi; Sukmadilaga, Citra
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 8 No. 2 (2024): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)

Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.008.2.06

Abstract

This community development initiative aimed to enhance Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through increased financial inclusivity and digital financial literacy, addressing challenges in sustainable growth. With a structured approach, the program collaborated with government-backed financial institutions, specifically the Pusat Investasi Pemerintah (PIP) and Pegadaian, to broaden access to tailored financing schemes. Digital financial literacy workshops were conducted to empower MSME, especially in Bandung urban area and rural area across West Java, with the skills to leverage financial technology for effective business management. The methodology encompassed participatory training, counseling, and monitoring to ensure practical knowledge application among 67 MSMEs participants across Bandung. Evaluation showed substantial improvements: 80% of participants secured financing through UMi and Pegadaian’s gold-pawn schemes, and 75% exhibited enhanced proficiency in digital financial tools, resulting in notable business efficiency gains. Despite limitations in digital infrastructure, particularly in rural areas, the program underscored the significance of accessible financial services and digital literacy for MSME resilience. Future recommendations emphasize expanding digital infrastructure, continuous training, and inclusive financing initiatives to foster MSMEs contributions to Indonesia’s economic sustainability.
Pengaruh Nilai Inti Perusahaan dan Implementasi Data Analytics Terhadap Pendeteksian Kecurangan pada Auditor Internal BUMN Alwi, Mochamad; Winarningsih, Srihadi; Irawady, Cahya
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.v19i2.4478

Abstract

The purpose of this research is to analyze the influence of corporate core values and the implementation of data analytics towards fraud detection in partially and simultaneously. This research was conducted in Indonesia stated owned company. The independent variables in this research are the corporate's core values and the implementation of data analytics, while the dependent variable is fraud detection. The corporate’s core values analyzed is the corporate’s core values of Indonesia stated owned company namely akhlak core values which consist of trustworthy, competent, harmonious, loyal, adaptive and collaborative. The research subjects were internal auditors of IIA members who worked in Indonesia stated owned companies with experience as internal auditor for at least 5 years. This research uses quantitative method with descriptive analysis thru a survey approach with questionnaire distributed to respondents. The measurement scale in this research uses an ordinal scale to measure facts based on the respondent's experiences. The data analysis technique used in this research is multiple linear regression analysis. The population in this research were internal auditors of IIA member in Indonesia stated owned companies with experience as internal auditors for at least 5 years. The sample in this research used a simple random sampling method and the sample size used the Slovin formula. Based on the results of distributing the questionnaire, the selected sample was 118 respondents. The research results show that the corporate's core values and the implementation of data analytics have a significant and positive effect on fraud detection. The corporate's core values and the implementation of data analytics can contribute to fraud detection by 55.1%, while the remaining 44.9% is influenced by other factors that are not analyzed. Thus, implementing the corporate's core values along with implementing data analytics will increase fraud detection in Indonesia stated owned company
SEMINAR STRATEGI PERENCANAAN KEUANGAN MENGHADAPI KETIDAKPASTIAN GEOPOLITIK Widayanti, Asti; Satria, Dy Ilham; Anindya, Desy Astrid; Pardede, Mazmur; Winarningsih, Srihadi; Zarkasyi, Wahyudin; Sukmadilaga, Citra
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1458

Abstract

This seminar aims to provide literacy and education on the considerations in financial strategy planning amidst geopolitical uncertainty issues. The seminar was conducted with presentations and discussions from speakers representing the perspectives of academia, government, and companies. The feedback and evaluation process measures satisfaction with the material, speakers, and event organization. The results show that there are 410 participants, with 50.2% being students. From the presentation, it was conveyed that geopolitical uncertainty impacts economic development, trade, and investment, regulatory improvements, and strengthening economic resilience through diversification, reform, digitalization, and capital development. Financial planning strategies are carried out by implementing digital transformation, portfolio diversification, and cost efficiency by observing market trends and stakeholder opinions. The evaluation results show that 83% of participants agree that the seminar activities have provided literacy on financial planning strategies.
Co-Authors Adiningsih, Tutut Alwi, Mochamad Anindya, Desy Astrid Asmawanti-s, Dri Citra Sukmadilaga Daris, Fiki Taufik Devano, Sony Dewi Febriani Dzikra, Nadya Fajar, Akhmad Hasibuan, Ahmad Basid Heryah, N. Irawady, Cahya Julialevi, Karina Odia Lidya Agustina Megawati, Lokita Rizky Mochammad Ridwan Nanik Rahayu Ngirfan, Achmad PARDEDE, Mazmur Petrolis Nusa Perdana, Petrolis Nusa Pramono, Sigid Eko Putri, Rizki Dwi Utami Rozana, Anisa shafa Aunur Saputra, Rishi Satria, Dy Ilham Sembiring, Rinawati Solihat, Iis Sulhani, Sulhani Syafiqoh, Dzahniya Wahyudin Zarkasyi, M. Wida Rahmayani, Melia Widayanti, Asti Yadiati, Winwin Zarkasyi , Moh. Wahyudin Zarkasyi, Mochammad Wahyudin Zarkasyi, Wahyudin