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All Journal JURNAL PASTI (PENELITIAN DAN APLIKASI SISTEM DAN TEKNIK INDUSTRI) Journal Industrial Servicess PERFORMA : Media Ilmiah Teknik Industri Faktor Exacta Applied Industrial Engineering Journal IKRA-ITH EKONOMIKA CSRID (Computer Science Research and Its Development Journal) STRING (Satuan Tulisan Riset dan Inovasi Teknologi) Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Ilmiah Teknik Industri Jurnal Surya Teknika Jurnal Optimasi Teknik Industri (JOTI) Sustainable Environmental and Optimizing Industry Journal Jurnal PkM (Pengabdian kepada Masyarakat) Jurnal Teknologi dan Manajemen Schrodinger : Jurnal Ilmiah Mahasiswa Pendidikan Fisika Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Indonesia Sosial Teknologi Jurnal Informasi Pengabdian Masyarakat Integrasi : Jurnal Ilmiah Teknik Industri Bilangan: Jurnal Ilmiah Matematika, Kebumian dan Angkasa Jurnal Pengabdian Masyarakat Inovatif Jurnal Pengabdian Masyarakat Inovatif JIMEKA
Endang Suhendar
Universitas Indraprasta PGRI
Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

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Journal : JIMEKA

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ANALISIS PERSEPSI DAN PENGETAHUAN AKUNTANSI PENGGUNA SAK ETAP TERHADAP SAK ENTITAS PRIVAT (EP) PADA PENYUSUNAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA KOPERASI DI KOTA BANJAR, JAWA BARAT) Suhendar, Endang; Rusmana, Oman; Putri, Negina Kencono
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i3.26569

Abstract

The research aims to answer the phenomenon that occurs in the preparation of cooperative financial reports regarding changes in financial accounting standards from SAK ETAP to SAK EP by conducting an in-depth analysis through the Luder contingency model to identify and analyze accounting perceptions and knowledge of SAK EP. It is qualitative research with observation, interviews, and documentation as data collection techniques. The data collection is processed through 3 stages; orientation, exploration, and member check. The results concluded that; Stimuli: standardization of private entity financial reports (SAK EP) was approved by DSAK IAI on 30 June 2021. Producers Information: Explain that there is no information and training regarding changes to financial accounting standards to SAK EP. Implementation Barriers: The lack of literacy in financial accounting standards and the development of accounting guidelines in cooperatives have made cooperatives unaware of the accounting standard guidelines used and those that are currently being developed. The research implications expect the government to plan seminars and training programs so that cooperative human resources can prepare themselves for the change from SAK ETAP to SAK EP which will take effect in 2025.
PROGRAM PENGUNGKAPAN SUKARELA (PPS) PERPAJAKAN TAHUN 2022 Suhendar, Endang; Setyorini, Christina Tri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.22718

Abstract

The study aims to fill gaps in the study by doing a systematic library review to identify and analyze the factors affecting the tax voluntary disclosure program (PPS) in 2022. This study method is a systematic literature review by following the systematic literacy process consisting of the main stages of revving planning, recitation, and reporting. Based on the results of the selection, as many as 12 papers are used for this systematic literature search based on the inclusion and exclusion criteria. Extracted data were integrated to create survey questions presented for review purposes. The review literature review of all research published from the paper published from 2020-2022 states that the factors affecting voluntary disclosure programs (PPS) in 2022 were untargeted because of the covid-19 pandemic in 2020-2021 and resulted in tax duty not reporting as much as yearly. And this has turned Indonesia into an economic recession. The benefit of the voluntary disclosure program (PPS) in 2022 is increased tax compliance in reporting and following tax rules. Nevertheless, one of the flaws in the administration of this program is the lack of a taxpayer's misunderstanding of newly judged tax rules.
Co-Authors Afdiani Fathinatussakinah Aisen Odnikana Setyanamurwan Ali Murdani Lubis Aliffia Teja Prasasty Ambar Tri Hapsari andre sihite Anggi Dwi Setiawati Anggi Oktaviani Anita Pramesti Arianto Arum Waluny Atfal Murodif Aulia, Husnaini Borman, Mohammad Riski Buyung, Nintia Litano Christina Tri Setyorini Citra, Puspa Deny Wibisono Diah Mariana Dindin Hidayat Elitria Wiratmani Erniyati Fauzan Ahmad Karim Hermanto Indra Martha Rusmana Indrajaya, Drajat Irnin Agustina Dwi Astuti Isdiyati iis Lasia Agustina Margaretha Silvia Muhamad Fariz Fadhlillah Muhamad Maulana Muhammad Fidiandri Putra Murdianti Soleha Nana Suyana Negina Kencono Putri Nintia Litano Buyung Nurfida, Arifia Nurhidayat, Asep Endih Nurlaela, Nurlaela Nursahim, Khabib Oman Rusmana Prasasty, Aliffia Teja Prihastuti Harsani Puji Suharmanto Puji Suharmanto Putra, Muhammad Fidiandri Rachmad Suhartono Rhamadan, Ryan Fadilla Ridwan Usman Ririn Regiana Dwi Satya, Ririn Regiana Dwi Siti Suaedah Siti Ulfa Suprapto, Hugo Aries Suryo Pamungkas Syafei, Muhammad Indra Tiara Tiara Waluyo, Mutia Nur