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All Journal Daya Saing : Jurnal Ilmu Manajemen NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis AJAD : Jurnal Pengabdian kepada Masyarakat Pakem : Jurnal Pengabdian Kepada Masyarakat Jurnal Masyarakat Madani Indonesia Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Akuntansi
Kriswantini, Dwi
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pelatihan Penghitungan PPh Final Tarif 0.5% Sesuai Peraturan Pemerintah No.55 Tahun 2022 pada Pelaku Usaha UMKM di Kepulauan Banda Neira, Kabupaten Maluku Tengah Husein, Hartina; Basuki, Ferry H; Pattinaja, Elna Marsye; Temalagi, Selva; Kriswantini, Dwi; Lewaru, Trisna Sary
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 1 (2024): APRIL 2024
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v4i1.302

Abstract

The untapped potential for taxation in Indonesia is still quite high, one of which is "underground economy" activities which have not been identified because the original transactions are using cash. Apart from that, taxpayers' knowledge is still subsided, which results in a combination of high levels of tax avoidance and evasion. Provides knowledge related to tax reporting, as well as financial reporting understandability to some of entrepreneurs is an urgent activity to deal with, is the responsible of academics to lowering this gap. Based on a pre-survey of 23 entrepreneurs, it was found that none of them had a NPWP (Taxpayer Identification Number) and had never had association with tax agencies. This PKM is held in intermediary with the learning of tax ability for entrepreneurs who have certain Gross Income with a maximum limit of 4.8 billion per year. By providing facilities from the government through a classification of 0.5% rate of the DPP. It is an opportunity for entrepreneurs to submit taxes. The results of the PKM result that most of the material has been enlightened, but the issue of this PKM can be seen from the compliance of entrepreneurs with tax obligations, which is expected in a more acceptable way in the future.
ANALISIS PENERAPAN KONSEP TRIPLE BOTTOM LINE PADA USAHA AYAM POTONG BROILER “JAYSEAN FARM” DI KOTA TIAKUR KABUPATEN MALUKU BARAT DAYA Litualy, Janet Wilsye; Kamaruddin, Sitti Fatimah; Kriswantini, Dwi
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 5 No 1 (2024): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/kupna.v5.i1.p106-114

Abstract

The broiler chicken business “JaySean Farm” in Tiakur City, Maluku Barat Daya Regency, is an enterprise that applies the Triple Bottom Line concept, even though it is still categorized as an MSME. This study aims to analyze the implementation of the Triple Bottom Line concept among broiler chicken businesses in Tiakur, with “JaySean Farm” as the research subject. Data collection methods include interviews and observations. The findings related to the three pillars of the Triple Bottom Line concept indicate that JaySean Farm has not fully implemented the concept in its operations. In terms of the "people" aspect, JaySean Farm has established good relations with the surrounding community, but its contributions remain limited. Regarding the "planet" aspect, although the company focuses on profit, it also strives to prevent environmental pollution from livestock waste to avoid disturbing the surrounding community. In the "profit" aspect, JaySean Farm’s broiler chicken business has generated substantial profits.
Is Work Life Balance Matter in Accounting Profession? Putuhena, Hempry; Fauzan S, M Rifkhi; Zalni; Kriswantini, Dwi
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the impact of work involvement, work engagement, and work satisfaction on work-life balance within the accounting profession. Additionally, it proposes strategies to support employees in achieving a healthy balance and identifies key factors contributing to workplace changes that influence work-life balance. The relationships between the independent and dependent variables were analyzed using SPSS, based on a sample of 54 accounting professionals with diverse work experiences. The findings reveal that work involvement and work engagement have a positive effect on work-life balance, whereas work satisfaction does not exhibit a significant impact. Hypothesis testing results confirm that only the first two hypotheses were supported, while the third was rejected. The novelty of this study lies in its focus on work-life balance within the accounting profession, a field characterized by high workloads and stringent accuracy demands.
Sosialisasi Pajak Bumi dan Bangunan di Desa Tutuwaru Pulau Letti Kabupaten Maluku Barat Daya Litualy, Janet Wilsye; Leunupun, Engrith Grafelia; Killay, Thimotina; Kamaruddin, Sitti Fatimah; Batkunde, Adonia Anita; Kriswantini, Dwi; Sitanala, Theresia F.
Jurnal Masyarakat Madani Indonesia Vol. 2 No. 3 (2023): Agustus
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/js.v2i3.125

Abstract

Pajak merupakan peralihan kekayaan dari rakyat kepada kas Negara yang menjadi sumber pendapatan Negara dan dipergunakan untuk kepentingan masyarakat. Tindak lanjutnya, kemudian ditetapkan Peraturan Daerah Kabupaten Maluku Barat Daya Nomor 5 Tahun 2019 tentang tata cara pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan. Peraturan ini sebagai dasar hukum bagi pengenalan pajak daerah Kabupaten Maluku Barat Daya. Permasalahan yang terjadi di Kabupaten Maluku Barat Daya adalah kurangnya kesadaran masyarakat untuk membayar pajak bumi dan bangunan karena kondisi rentan kendali yang cukup sulit dijangkau sehingga masyarakat sulit mengakses informasi terkait dengan PBB dan juga kurangnya sosialisasi kepada masyarakat terkait pentingnya kesadaran untuk membayar pajak. Oleh karena itu, Program Studi Akuntansi PSDKU UNPATTI mengusulkan kegiatan pengabdian kepada masyarakat kepada pimpinan PSDKU Universitas Pattimura dan melakukan kordinasi serta pendekatan dengan Pemerintah Desa Tutuwaru sebagai mitra Program Studi agar kegiatan pengabdian masyarakat dapat dilaksanakan di Desa Tutuwaru Pulau Letti Kabupaten Maluku Barat Daya. Metode kegiatan ini dilaksanakan dengan metode ceramah, diskusi dan tanya jawabuntuk mengedukasi masyarakat desa tentang pentingnya membayar pajak bumi dan bangunan dengan hasil yang didapat dari kegiatan ini yakni masyarakat mendapatkan pengetahuan mengenai pentingnya pajak bumi dan bangunan serta bagaimana cara perhitungannya
MENGUNGKAP PENERAPAN AKUNTANSI LINGKUNGAN PADA RUMAH SAKIT UMUM DAERAH KOTA AMBON Gasperz, Jefry; Kriswantini, Dwi
Jurnal Akuntansi Vol 7 No 1 (2021): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.7.1.1-16

Abstract

This research aims to illustrate the phenomenon and facts about the application of environmental accounting conducted by the management of the District General Hospital (RSUD) of Dr M Haulussy Ambon in an effort to reduce the environmental impact caused by activities of hospital operations, as well as evaluating the suitability of environmental accounting reporting conducted by hospital management.This research is a type of qualitative study with interpretative approach. The Data obtained in this study use interviews methods, observation, and archival sources. Data analysis uses a descriptive interpretive approach with analysis strategies and stages developed by 2003) which include data reduction, understanding and testing, and interpretation.The results showed that the management of the hospital Dr M Haulussy Ambon has been carrying out environmental management activities especially the waste treatment of hospitals has done well. In connection with the evaluation of Conformity reporting environmental accounting management RSUD has not done the environmental cost classification specifically in financial reports, environmental costs (such as waste processing costs) arising in the transactions Conducted by hospital management is still recognized at the time of transaction or during cash withdrawal. The environmental cost measurement in the hospital refers to the realization of the previous year's budget and is assessed for the cost incurred. Environmental costs presented with other similar accounts as the burden of goods and services, fixed assets, expenditure on operations and capital expenditure in financial statements are the realization reports of regional budget and expenditure budgets, operational reports, and balance sheets. The hospital has not disclosed a policy specifically regarding environmental costs in the records of the financial statements and is still grouped with other operational costs.
PENGARUH PENERAPAN SISTEM E-FILING DAN KESADARAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA AMBON Rehatta, Valensia; Engko, Cecilia; Kriswantini, Dwi
Jurnal Akuntansi Vol 7 No 1 (2021): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.7.1.55-62

Abstract

The purpose of this study was to determine: (1) The effect of the application of the e-filing system on the level of individual taxpayer compliance in Ambon City, (2) the effect of taxpayer awareness on the level of individual taxpayer compliance in Ambon City.The population on this study is taxpayers registered as user e-filing taxpayers in KPP Pratama Ambon. The number of samples in this study is 70 respondents. Data in this study were obtained primarily through a questionnaire (questionnaire). The sampling technique used Purposive sampling method. The questionnaire was tested for validity and reliability testing before the study. The classical assumption test used is the normality test, heteroscedasticity test and multicollinearity test. The hypothesis test used is multiple linear regression analysis. The results of this study indicate that The application of the e-filing system and Taxpayer Awareness has a positive and significant effect on individual taxpayer compliance in Ambon City. This is indicated by the coefficient of determination 0.641, which means that the application of the e-filing system and Taxpayer Awareness affects taxpayer compliance by 64.1%
PENGARUH FRAUD DIAMOND TERHADAP KECURANGAN AKADEMIK DENGAN MOTIVASI BELAJAR SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI DI UNIVERSITAS PATTIMURA AMBON) Leunufna, Felix Dance Laurens; Pattinaja, Elna; Kriswantini, Dwi
Jurnal Akuntansi Vol 9 No 2 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.2.141-157

Abstract

Research is a type of descriptive research, which describes the characteristics of a population or a phenomenon that is the object of research. The population in this study were undergraduate students in the Accounting study program, Faculty of Economics and Business, Pattimura University, Ambon. The author took samples using the purposive sampling method. The number of samples in this study was 400 respondents. Students who are still active are categorized, namely students from the 2019 and 2020 classes. The reason the researcher decided to take samples from students from the 2019 and 2020 classes was because these students had taken and were currently taking courses in Accounting Information Systems 1, Accounting Information Systems 2, Auditing 1 and Auditing 2, and because these students already knew about the fraud triangle theory, in where currently a new theory has developed, namely the fraud diamond theory. The data used in this research was collected via an online questionnaire. Researchers used multiple linear regression analysis and Moderated Regression Analysis (MRA) as data analysis techniques. The statistical tool used by the author in this research is SPSS 17. The results of this research show the influence of the variables in the fraud diamond on academic cheating and the influence of the learning motivation variable in moderating the variables in the fraud diamond on academic cheating, with data obtained from 206 respondents. 1) Pressure has a significant effect on academic cheating, while opportunity, rationalization and ability have no significant effect on academic cheating, 2) learning motivation can significantly moderate pressure and opportunity on academic cheating, while rationalization and ability cannot be significantly moderated by learning motivation on academic cheating
PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI PADA PERUSAHAAN MENURUT RATING SCORE HUTANG PADA PEFINDO Husein, Hartina; Usmany, Alfrin; Kriswantini, Dwi; Tjio, Sari T
Jurnal Daya Saing Vol. 10 No. 2 (2024): Kinerja SDM, Perilaku Konsumen, dan Transformasi Bisnis pada Era Digital dan O
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v10i2.1727

Abstract

The inconsistency of previous research results regarding the relationship between tax avoidance and the cost of debt is the background for this research. The complexity of determining a company's capital structure in theory, preferability trade off of debt and equity, consideration of benefits and costs are the reasons for tax savings as overvalued deductible expense explain the reasons for the choice of debt financing which is given more priority compared to financing from the capital side. On the other hand, choosing a debt over equity source creates a risk of expropriation between investors and creditors, therefore this research uses institutional ownership variables to answer the question of whether this variable can associate the relationship between tax avoidance and the cost of debt. By using a sample of companies on PEFINDO in Indonesia this research questions are still unanswered. Overvaluing assets, selecting accounting method or principle of accounting standards that have the potential to increase deductible costs through increasing depreciation, amortization and pension fund expenses are some of the activities that increase corporate tax avoidance Key Words: Cost of debt, Tax avoidance, Institutional Ownership
PEMBERDAYAAN MASYARAKAT MELALUI EDUKASI LITERASI KEUANGAN KELUARGA DI DESA WAKAL KABUPATEN MALUKU TENGAH Lewaru, Trisna Sary; Basuki, Ferry H; Soepriadi, Dewi N; Leiwakabessy, Theofilia F F; Laitupa, Muhammad F; Sitanala, Theresia F; Temalagi, Selva; Kriswantini, Dwi; Engko, Cecilia; Lenggono, Tirza O; Pattinaja, Elna M
PAKEM : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2022): Pakem : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pakem.2.2.103-107

Abstract

The implementation of this community service aims to provide education on family financial literacy. This activity was carried out in Wakal Village, Leihitu District, Central Maluku, on Saturday, June 4, 2022, at 10.00 WIT. The implementation is in collaboration with students of pattimura university real work lectures placed in the village. This community empowerment event was attended by housewives and the public of Wakal Village, totaling 20 people. This activity received a good response from participants because this family financial literacy education has only been carried out in the village and it is hoped that activities like this can continue
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA USAHA PETERNAKAN AYAM BROILER DI DESA WAKARLELI Fatimah Kamaruddin, Sitti; Grafelia Leunupun, Engrith; Kriswantini, Dwi
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 10 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i10.2023.4841-4846

Abstract

Penelitian bertujuan untuk membantu pihak Peternak Ayam Broiler Beni dalam melakukan penyusunan laporan keuangan yang sesuai dengan SAK EMKM yang berlaku. Lokasi penelitian ini dilaksanakan di Kecamatan Moa Lakor Kabupaten Maluku Barat Daya. Di usaha Peternakan milik bapak Beni Waktu penelitian dimulai dari bulan September sampai Oktober 2023. Data penelitian diperoleh dari wawancara langsung dengan responden sesuai daftar pertanyaan yang telah disediakan (data Primer). Teknik pengumpulan data yang digunakan dalam peneltian ini adalah observasi, wawancara, dokumentasi. Metode analisis data dalam penelitian ini menggunakan analisis deskriptif kualitatif. Analisis deskriptif kualitatif merupakan analisis data yang berbentuk kalimat, kata atau gambar. Data kualitatif yang digunakan dalam penelitian ini berupa hasil observasi, wawancara, serta dokumentasi penelitian tentang kesesuaian penerapan SAK EMKM. Berdasarkan hasil penelitian, peternakan ini belum menerapkan sistem pencatatan laporan keuangan sesuai dengan Standar Akuntansi Keuangan EMKM. Pemilik peternakan menjelaskan bahwa kendala yang dihadapi terletak pada terbatasnya pengetahuan mengenai pencatatan akuntansi. Proses pencatatan yang dilakukan hanya sebatas pengeluaran dan penerimaan serta tidak dilakukan secara konsisten sehingga pemilik kesulitan mengalokasikan keuangan usahanya. Maka dapat ditarik kesimpulan bahwa proses penyusunan laporan keuangan untuk usaha peternakan ayam broiler di Desa Wakarleli Kecamatan Moa Lakor belum dilakukan secara maksimal karena kurangnya pemahaman terkait akuntansi dan kurangnya informasi terkait manfaat yang dapat diperoleh ketika penyusunan laporan keuangan dilakukan dengan benar.
Co-Authors Basuki, Ferry H Batkunde, Adonia Anita Engko, Cecilia Engrith G Leunupun Fatimah Kamaruddin, Sitti Grafelia Leunupun, Engrith Hempry Putuhena Husein, Hartina Jefry Gasperz Kamaruddin, Sitti Fatimah Killay, Thimotina Laitupa, Muhammad F Leiwakabessy, Theofilia F F Lenggono, Tirza O Leunufna, Felix Dance Laurens Lewaru, Trisna Sary Litualy, Janet Wilsye M. Rifkhi Fauzan S Pattinaja, Elna Pattinaja, Elna M Pattinaja, Elna Marsye Rehatta, Valensia Sitanala, Theresia F Sitanala, Theresia F. Soepriadi, Dewi N Temalagi, Selva Tjio, Sari T Usmany, Alfrin Zalni