Articles
<![CDATA[Termination of Construction Works Contract (Case Study on Polytechnics at The Ministry of Finance in 2021) ]]>
<![CDATA[Johantri, Bagas]]>;
<![CDATA[Aprilia, Rachma]]>;
<![CDATA[Yustiani, Syanni]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 7 No. 01 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC] ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v7i01.1108
<![CDATA[This research aims to identify the causes of contract termination in construction projects within government agencies involved in the procurement of goods and government services. Government procurement of goods and services has its own regulations where changes in regulations and environmental conditions can result in changes in the management of construction work contract implementation. This study is a qualitative-research with a case study on a simple construction project at a polytechnic under the Ministry of Finance. The research uses primary data from interviews and job documentation. Theme analysis is employed in this study. The results indicate that the theme causing contract termination is costs factor that related to mismanagement of cash flow practices. The ease of doing business for suppliers in participating in tenders can result in them taking on more projects than their financial capacity allows. For regulators, this research can serve as preliminary information for the need to strengthen regulations. For participants in government procurement of goods and services, this study provides insights into risk mitigation for detectingcontract terminations.]]>
<![CDATA[Pelatihan dan Pendampingan Penyusunan Laporan Keuangan UMKM dengan SIAPIK di Kota Tangerang Selatan ]]>
<![CDATA[Aprilia, Rachma]]>;
<![CDATA[Hadi, Miftahul]]>;
<![CDATA[Yustiani, Syanni]]>
<![CDATA[ Jurnal Abdimas Ekonomi dan Bisnis Vol. 4 No. 1 (2024): Jurnal Abdimas Ekonomi Bisnis ]]>
Publisher : <![CDATA[LPPM Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/abdiekbis.v4i1.3156
<![CDATA[UMKM memiliki peran penting dalam perekonomian Indonesia. Namun, UMKM masih mengalami banyak kendala dalam perkembangan usahanya. Untuk dapat mengetahui kinerja unit usahanya, maka diperlukan kompetensi penyusunan laporan keuangan. Tujuan kegiatan pengabdian kepada masyarakat adalah meningkatkan pengetahuan dan kompetensi UMKM dalam melakukan penyusunan laporan keuangan menggunakan aplikasi SIAPIK. SIAPIK merupakan aplikasi pencatatan dan pelaporan keuangan berbasis web dan android yang dibuat oleh Bank Indonesia. Metode kegiatan pengabdian menggunakan skema pelatihan kemudian dilanjutkan dengan pendampingan selama 3 bulan. Hasil dari kegiatan pengabdian kepada masyarakat ini adalah UMKM sasaran telah mengenal aplikasi SIAPIK sebagai salah satu sarana pencatatan laporan keuangan secara gratis, namun masih terdapat beberapa kendala dalam penggunaan aplikasi SIAPIK oleh UMKM.]]>
<![CDATA[Partisipasi Usaha Kecil dalam Pengadaan: Studi Empiris Tender Pekerjaan Konstruksi Pemerintah Provinsi Papua Barat ]]>
<![CDATA[Aprilia, Rachma]]>;
<![CDATA[Johantri, Bagas]]>;
<![CDATA[Sopian, Sopian]]>
<![CDATA[ JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 8 No 1 (2024) ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jmkp.v8i1.2679
<![CDATA[This study aims to analyze the difference in participation of small businesses in government procurement of goods and services before and after the implementation of a Presidential Regulation Number 12 Year 2021. Based on the theory of set aside policy, it is anticipated that the participation of small businesses will increase by reducing competition with non-small businesses. The research employs a quantitative method using data on construction job tenders in West Papua and applies nonparametric difference tests analysis. The results indicate that there is no significant difference in the average participation of construction job tenders in West Papua before and after the implementation of the Presidential Regulation Number 12 Year 2021. The implication suggests the necessity for additional government policies to enhance the participation of small businesses to achieve the goals of government procurement of goods and services more expeditiously.]]>
<![CDATA[VALUATION OF WAQF ASSETS ACCORDING TO PSAK 412 TO REALIZE ACCOUNTABILITY - MAQASID AL-SHARIAH PERSPECTIVE ]]>
<![CDATA[Erny, Erny Arianty]]>;
<![CDATA[Hendra Pratama, Raditya]]>;
<![CDATA[Aprilia, Rachma]]>
<![CDATA[ Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 1 (2025): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/assets.v15i1.56349
<![CDATA[The purpose of this study is to analyze the assessment methods and presentation of waqf assets in accordance with PSAK 412, as managed by the Nazir YSU, and to examine the relationship between the implementation of PSAK 412 and the accountability – Maqashid Sharia Perspektif. This research employs a qualitative method using secondary quantitative data supported by interviews and direct observations of the waqf assets. The results indicate that several waqf assets have not been recorded, financial reports are incomplete and do not fully comply with PSAK 412. The analysis results show that the valuation and presentation of cash waqf assets have been implemented according to standards, and the accounting treatment of waqf assets transferred to the mauquf alaihi complies with the standards. However, the accounting treatment of physical waqf assets still managed by the foundation needs improvement to meet accounting standards in terms of both valuation and presentation. The implementation of PSAK 412 clearly realizes accountability from the perspective of Maqashid Sharia, ensuring the protection of religion, intellect, life, wealth, and lineage]]>
<![CDATA[Bimbingan Teknis Aplikasi Bela Pengadaan bagi Usaha Mikro dan Kecil ]]>
<![CDATA[Aprilia, Rachma]]>;
<![CDATA[Adhitama, Satria]]>;
<![CDATA[Kustiani, Nur Aisyah]]>
<![CDATA[ Jurnal Abdimas Multidisiplin Vol. 1 No. 2 (2023): April ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jamu.v1i2.1759
<![CDATA[Purpose: This activity aims to increase the literacy and competency of MSEs to become government goods and service providers through electronic systems, especially the Procurement Defense Application. Research Methodology: The form of activity is outreach and onboarding assistance which is held offline for 25 selected MSEs in the South Tangerang area. Results: The results of this activity show an increase in MSEs' knowledge of government procurement of goods and services. Conclusions: Socialization activities related to the potential for procurement of goods and services can increase the understanding of UMK so that it is hoped that it will encourage UMK's interest in participating in government procurement. Limitations: There are still technical problems in onboarding assistance and some UMK products are not in accordance with the needs of government work units. Contribution: This activity supports efforts to accelerate the use of UMK products in the procurement of government goods and services as mandated by Presidential Decree No. 2 of 2022.]]>
<![CDATA[IMPLEMENTASI PERENCANAAN LABA PADA UMKM (STUDI KASUS UMKM TAKE ONE THAI TEA) ]]>
<![CDATA[aprilia, rachma]]>;
<![CDATA[Sofyan, Mifta]]>
<![CDATA[ JURNAL INFO ARTHA Vol 7 No 2 (2023): Edisi November 2023 ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jia.v7i2.2669
<![CDATA[The purpose of this study is to review the implementation of profit planning by using Cost Volume Profit (CVP) analysis on SMEs. Profit planning has a positive effect on the achievement of operating profit. This research uses descriptive qualitative method with the object of SME Take One Thai Tea. SME Take One Thai Tea does simple bookkeeping on a cash basis and has never prepared financial statements. The results show that with CVP analysis, the owner can determine sales targets in rupiah and units so that they can be used as performance indicators for their employees and also as a basis for giving bonuses that can motivate employees. In addition, the owner can understand information on costs incurred in more detail that can be used in cost controlling. ]]>
<![CDATA[EXAMINING TAX RECEIVABLES MANAGEMENT PRACTICES IN THE DIRECTORATE GENERAL OF CUSTOMS AND EXCISE ]]>
<![CDATA[Ambarwati, Ria Dewi]]>;
<![CDATA[Andriana, Nina]]>;
<![CDATA[Aprilia, Rachma]]>;
<![CDATA[Hartopo, Wing]]>;
<![CDATA[Iswandy, Iis]]>
<![CDATA[ JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 9 No. 1 (2025): JURNAL PERSPEKTIF BEA DAN CUKAI ]]>
Publisher : <![CDATA[Unit Penerbitan Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpbc.v9i1.3302
<![CDATA[From the results of the BPK audit of the Ministry of Finance's Financial Report for 2021 to 2023, there are still repeated findings related to the administration of tax receivables at the Directorate General of Customs and Excise. This study examined the practice of tax receivables administration at DJBC. This study is a qualitative study with a descriptive approach. The type of data used is primary data through questionnaires and FGD implementation, and secondary data. The analysis tool in this study uses a rating scale analysis to measure, compare, and evaluate the related tax receivables administration practices. Based on the results and discussion, of all stages of tax receivables administration at the Directorate General of Customs and Excise assessed by respondents, the one that received the highest rating was at the receivables reporting stage, with a rating of 94.83% of the criteria scale or 4.74 (likert scale 5). Meanwhile, the lowest rating of tax receivables administration at the Directorate General of Customs and Excise is at the stage of receivables transfer, with a rating of 88.92% of the criteria scale or 4.45 (likert scale 5). DJBC can use the practical implications of this finding in implementing priority strategies in solving problems in DJBC tax receivables administration.]]>
<![CDATA[Pelatihan dan Pendampingan Penyusunan Laporan Keuangan UMKM dengan SIAPIK di Kota Tangerang Selatan ]]>
<![CDATA[Aprilia, Rachma]]>;
<![CDATA[Hadi, Miftahul]]>;
<![CDATA[Yustiani, Syanni]]>
<![CDATA[ Jurnal Abdimas Ekonomi dan Bisnis Vol. 4 No. 1 (2024): Jurnal Abdimas Ekonomi Bisnis ]]>
Publisher : <![CDATA[LPPM Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/abdiekbis.v4i1.3156
<![CDATA[UMKM memiliki peran penting dalam perekonomian Indonesia. Namun, UMKM masih mengalami banyak kendala dalam perkembangan usahanya. Untuk dapat mengetahui kinerja unit usahanya, maka diperlukan kompetensi penyusunan laporan keuangan. Tujuan kegiatan pengabdian kepada masyarakat adalah meningkatkan pengetahuan dan kompetensi UMKM dalam melakukan penyusunan laporan keuangan menggunakan aplikasi SIAPIK. SIAPIK merupakan aplikasi pencatatan dan pelaporan keuangan berbasis web dan android yang dibuat oleh Bank Indonesia. Metode kegiatan pengabdian menggunakan skema pelatihan kemudian dilanjutkan dengan pendampingan selama 3 bulan. Hasil dari kegiatan pengabdian kepada masyarakat ini adalah UMKM sasaran telah mengenal aplikasi SIAPIK sebagai salah satu sarana pencatatan laporan keuangan secara gratis, namun masih terdapat beberapa kendala dalam penggunaan aplikasi SIAPIK oleh UMKM.]]>
<![CDATA[The Lack of a Strong and Accountable Public Procurement Ecosystem in West Papua to Prevent Corruption ]]>
<![CDATA[Sopian, Sopian]]>;
<![CDATA[Johantri, Bagas]]>;
<![CDATA[Aprilia, Rachma]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v9i1.1346
<![CDATA[West Papua has a relatively high risk of corruption during the implementation of its public procurement. It is critical to recognize that public procurement business processes are analyzed as an ecosystem with interactions between actors. This research aims to determine the need for a conducive ecosystem for public procurement (PBJP) in the West Papua province and propose recommendations for improving or increasing the credibility of public procurement. This research is qualitative because primary data are obtained through interviews and forum group discussions with selected participants. The results of the study show that the public procurement ecosystem consists of Budget User Authorities (KPA) or Contract Officers (PPK), Working Units for Public Procurement (UKPBJ), Vendors, Internal Control, and Regulators who are credible procurement actors as focal offers. Examining each actor's issues has led to the conclusion that to boost the credibility of public procurement goals. It is necessary to strengthen leadership commitment, improve the quality of human resources, and simplify laws. The research findings are expected to assist practitioners and policymakers in understanding why there is a lack of public procurement ecosystem in West Papua and propose the necessary corrective policies.]]>
<![CDATA[Intensi Penggunaan Aplikasi Haji Pintar dalam Perspektif Theory of Planned Behaviour ]]>
<![CDATA[Aprilia, Rachma]]>;
<![CDATA[Arianty, Erny]]>;
<![CDATA[Hadi, Miftahul]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v6i12.10056
<![CDATA[This study aims to analyze the factors that influence users' interest in using the Haji Pintar application as described in the planned behavior theory. This research uses a quantitative approach. The target population consists of Haji Pintar application users, with sample data collected through an online questionnaire distributed using the incidental method, which is a type of non-probability sampling. We processed the collected data using descriptive and inferential statistical analysis, utilizing the SmartPLS software. The findings indicate that perceived usefulness has a positive and significant influence on the intention to use the Haji Pintar application. Overall, the use of the Haji Pintar application provides ease for users. The results of this study are expected to be used as considerations in the development and improvement of the Haji Pintar application.]]>
