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All Journal Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Finance Research Akuntansi Bisnis & Manajemen (ABM) An Nawawi Al Jahiz: Journal of Biology Education Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi, Auditing dan Investasi (JAADI) Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Guidance: Jurnal Bimbingan dan Konseling JURMA YUSTISI Jurnal Akuntansi
Sari, Wilda
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Religion Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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TINGKAT KEPATUHAN WAJIB PAJAK DI MASA NEW NORMAL PADA UMKM DI KOTA PONTIANAK Sari, Wilda; Kristiawati, Endang; Wulandari, Renny
Jurnal Akuntansi, Auditing dan Investasi Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study aims to determine the level of taxpayer compliance in payingtaxes in the new normal period and economic recovery for UMKMactors in the city of Pontianak. The population in this study were UMKMactors in Pontianak City, while the sample in this study were UMKMactors in every sub-district of Pontianak City which were classified asmicro and small business actors. The research method uses a qualitativeapproach. The results of this study indicate that taxpayers who stillsurvive in the economy in the new normal period still have a level ofcompliance in taxation by considering the many policies provided by thegovernment for UMKM actors so that it does not affect their obligationsin taxation. Keywords: Taxpayer compliance, the new normal period, UMKM
Persepsi Siswa terhadap Pembelajaran Tatap Muka Terbatas pada Mata Pelajaran IPA Kelas 9 MTs Negeri Karimun di Era New Normal Sari, Wilda; Muhartati, Erda; Oprasmani, Elfa
Al Jahiz Vol 4 No 1 (2023): Al Jahiz: Journal of Biology Education Research, January-June 2023
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan UIN Jurai Siwo, Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/al-jahiz.v4i1.6449

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi siswa terhadap pembelajaran tatap muka terbatas pada mata pelajaran IPA kelas 9 MTs Negeri Karimun di era new normal. Jenis penelitian ini deskriptif kuantitatif. Sampel penelitian ini menggunakan teknik simple random sampling. Pengumpulan data menggunakan angket tertutup. Sebelum kuesioner diserahkan kepada subjek kuesioner tersebut harus dilakukan validasi terlebih dahulu setelah valid maka kuesioner bisa disebarkan. Peneliti menggunakan kriteria penskoran Skala Likert untuk mengukur hasil angket persepsi siswa terhadap pembelajaran tatap muka. Berdasarkan hasil penelitian yang telah dilakukan dapat diketahui bahwa persepsi siswa terhadap pembelajaran tatap muka terbatas pada mata pelajaran IPA kelas 9 MTs Negeri Karimun di era new normal dikategorikan sangat baik. Hal ini dapat dilihat dari rata-rata hasil persentase 78,30% dan di sesuaikan dengan Skala Likert maka persepsi siswa terhadap pembelajaran tatap muka terbatas di era new normal dapat dikategorikan sangat baik.
ANALISIS PENYUSUNAN LAPORAN KEUANGAN PADA YAYASAN WACANA KRIDA SUNGAI RAYA KABUPATEN KUBU RAYA Puspita, Vina; Kristiawati, Endang; Sari, Wilda; Wulandari, Renny
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 1 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v4i1.458

Abstract

Financial reports are the result of the accounting process, and are important information for organizations that describe organizational activities in a certain period and for making decisions for the organization. Financial reporting of non-profit entity organizations such as foundations must follow the guidelines for preparing financial reports even though ISAK 35. This research was conducted at the Wacana Krida foundation, Taman Mulia high school, Jalan Sukarno Hatta Arang Limbung, Sungai Raya sub-district, Kubu Raya district, West Kalimantan Province. In this research, the data used is the financial report of the Wacana Krida Sungai Raya Foundation for 2021. Data collection techniques in this research are through direct interviews with relevant sources and knowing how to prepare financial reports at the Wacana Krida Sungai Raya Foundation, documentation by collecting documents in the form of photos, and literature study by learning to read. The results of the research show that the financial reports of the Wacana Krida Sungai Raya Foundation still do not show actual financial reports because the form of financial reports is simple and does not comply with ISAK 35 guidelines.
ANALISIS KEPATUHAN METODE SCALPING PADA SAHAM SYARIAH TERHADAP FATWA DSN-MUI NO. 80/2011 DAN POJK NO. 15/2015: STUDI KASUS TRADER APLIKASI BIONS BNI SEKURITAS Fadhil, Rahmatul; Sari, Wilda; Silahuddin, Muhammad
An Nawawi Vol 4 No 1 (2024): An Nawawi
Publisher : Sekolah Tinggi Ilmu Fikih Syeikh Nawawi Tanara Serang

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Abstract

Scalping in the Islamic capital market is often considered controversial as it is perceived to involve practices that may contradict Sharia principles. This study aims to analyze the compliance of Sharia stock trading practices using the scalping method by traders at BNI Sekuritas with DSN-MUI Fatwa Number 80 of 2011 and Financial Services Authority Regulation (POJK) Number 15 of 2015. The research employs a qualitative approach through a case study method with a normative juridical framework. Data were collected through focused observations and interviews with stock brokers at BNI Sekuritas, Sharia scalping traders, and DSN-MUI members. The findings indicate that Sharia stock trading practices using the scalping method in the BIONS application of BNI Sekuritas comply with DSN-MUI Fatwa Number 80 of 2011, as no violations of Sharia principles were identified. Additionally, the scalping techniques employed adhere to the provisions of POJK Number 15/POJK.04/2015, as traders strive to avoid practices that conflict with Sharia law. This study confirms that the scalping method can be accepted in the Islamic capital market as long as it adheres to prevailing Sharia principles and regulations.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH DI KOTA PONTIANK Diki, Ignasius; Jaurino; Sari, Wilda
Jurnal Akuntansi, Auditing dan Investasi Vol 2 No 1 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (94.902 KB)

Abstract

This study focuses on the analysis of the effectiveness and contribution of advertising tax to localrevenue in Pontianak City, which aims to determine the effectiveness of the realization ofadvertisement tax revenue and how much advertising tax contributes to local revenue in PontianakCity. This study uses the method of observation, interviews and documentation directly to thePontianak City Regional Finance Office.Data collection using observation, interviews anddocumentation methods aims to determine the level of effectiveness and contribution of advertisingtax to local revenue in Pontianak City. The data analysis technique used is effectiveness ratioanalysis technique, contribution ratio analysis technique and trend analysis. Based on the resultsof the analysis of the effectiveness and contribution of advertising tax to local revenue in PontianakCity, it has been very effective with the contribution of advertising tax to local revenue is still veryless. The identified factors that affect effectiveness and contributions are willingness to pay taxesand the existence of advertisements that have expired.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PENYUSUNAN LAPORAN KEUANGAN PADA USAHA, MIKRO, KECIL DAN MENENGAH (UMKM) DI KOTA PONTIANAK Putra A, Rico; Setiawan, Aris; Dwi Widyastuti, Reni; Sari, Wilda
Jurnal Akuntansi, Auditing dan Investasi Vol 3 No 2 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This research is motivated by the ignorance of MSME in Pontianak City about the accounting process anddifficulties in preparing financial reports properly or according to the applicable Financial Accounting Standards(SAK). The different educational levels of MSME actors in Pontianak City affect the knowledge and ability ofMSME actors in preparing financial reports. Some MSME actors in Pontianak City to prepare financial reportswhen needed and most consider that the business being carried out is still not large enough to prepare completefinancial reports. The purpose of doing this research is to analyze the factors of MSME actors in Pontianak Cityin preparing financial statements. The method used is a quantitative research method with a sampling techniqueusing purposive sampling. Data processing and analysis techniques used in this study are validity test, reliabilitytest, classical assumption test and multiple regression test. The results of this study prove that the Socializationvariable has a significant effect on the preparation of financial reports, the MSME Actors' Perception variablehas a significant effect on the preparation of financial reports and Accounting Training has no effect on thepreparation of financial reports.
ANALISIS SISTEM PENGENDALIAN PERSEDIAAN OBAT-OBATAN PADA PUSKESMAS SEPAUK KABUPATEN SINTANG Aulia, Resti; Sari, Wilda; Dwi Widyastuti, Reni; Fakhrul Yahya, Rizky
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 2 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v4i2.495

Abstract

The supply of medicines is one of the important factors influencing the quality of services at a Puskesmas. Withoutsupplies in the Puskesmas, there will be a risk that it will not be able to meet the needs of using Puskesmas services,especially patients at the Sepauk Puskesmas. This research aims to determine the control of medicine supplies atthe Sepauk Health Center, Sintang Regency. By using a qualitative descriptive research method and the dataanalysis technique used is Flowchart system analysis to analyze and draw conclusions and answers to the InternalControl Questionnaire. Based on the results of this research, it shows that, in the Flowchart analysis, there arestill obstacles, namely in the system of supply and use of medicines. This problem occurs due to discrepancies ifthe quantity of medicine that arrives does not match the initial request, and there are medicines whose physicalcondition is damaged so they cannot be used at the Sepauk Health Center. The results of drug supply control atthe Sepauk Community Health Center in the control environment show that the control environment at the SepaukCommunity Health Center is very adequate, this is proven by the existence of regulations and policies,organizational structure, separation of duties and responsibilities, regular audits of drug management and alsothe existence of adequate training programs. And for the risk assessment, the Sepauk Community Health Centerhas also shown that it complies with applicable procedures, whereas the control activities themselves are notadequate because the Sepauk Community Health Center was found to have no restrictions on access to the database.
TOWARDS MSME SUSTAINABILITY: THE ROLE OF ENTREPRENEURIAL COMPETENCE, INFORMATION TECHNOLOGY AND ACCESS TO CAPITAL Yahya, Rizki Fakhrul; Sari, Wilda; Mayasafitri, Rina
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 3 No 4 (2025): MEI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v3i4.940

Abstract

The primary aim of this study was to investigate how entrepreneurial abilities, IT, and financial backing influence the long-term survival of small and medium-sized businesses in Pontianak City. In order to conduct this study, a quantitative approach was utilised, with a survey used as the means of gathering data. The focus group included all SMEs in Pontianak City, and a total of 156 businesses were chosen through purposive selection. Data analysis was carried out using multiple regression analysis, with the help of SPSS software. The results revealed that entrepreneurial skills, IT, and access to funding all had a significant and beneficial impact on the resilience of SMEs. Additionally, having access to financial resources was singled out as a crucial element in fostering the growth and competitiveness of SMEs. This study has practical implications for policymakers and business owners seeking to create an enabling environment for the advancement and sustained success of SMEs in the digital age.
Analysis of Mandailing Natal District Court Decision Number 96/Pid.Sus/2022/Pn Mandailing Natal Against Illegal Gold Mining Perpetrators Sari, Wilda
JURNAL MAHASISWA YUSTISI Vol. 3 No. 1 (2025)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v3i1.1500

Abstract

The purpose of this research is to find out, understand and analyze the basis of the judge's considerations in determining guilt and determining the severity of the crime against the defendant for illegal gold mining in Mandailing Natal (Decision Analysis Number 96/PID.SUS/2022/PN MDL). The research method used is normative legal research with statutory, conceptual and case approaches. Types and sources of legal materials, namely primary, secondary and tertiary legal materials obtained by conducting document studies. Analysis of legal materials is carried out by interpretation. The conclusion from this research is that the judge's basis for determining the defendant's guilt is to prove the elements of the article contained in the alternative indictment. The consideration of the panel of judges in determining the severity of the crime against the defendant takes into account both juridical considerations and non-juridical considerations such as sociological considerations and considerations.
Determinasi Pengungkapan Pertanggungjawaban Sosial Perusahaan pada Sektor Kesehatan di Indonesia (Determinants of Corporate Social Responsibility Disclosure of Health Sector Companies in Indonesia) Setiawan, Aris; Febriati, Febriati; Yahya, Rizky Fakhrul; Sari, Wilda
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 02 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i02.1699

Abstract

This research was conducted with the aim of looking at how the disclosure of health sector CSR is influenced by factors of company size, profitability, and debt. The research was conducted with a quantitative approach and assisted by EViews software. Multiple regression analysis was carried out on 32 companies listed on the IDX for five years, from 2019 to 2023. The results showed that CSR disclosure was positively influenced by company size, but not by profitability and leverage. This shows that large-scale companies will tend to have a higher ability to disclose their social activities compared to small companies. On the other hand financial indicators such as profitability and leverage do not directly affect CSR disclosures, these findings imply that financial performance factors are not the main drivers in CSR disclosure.
Co-Authors Ali Afif Aris Setiawan Aris Setiawan Aulia, Resti Bilivianty, Yolanda Dandi, Rama Diki, Ignasius Dwi Nugroho Hidayanto Dwi Widyastuti, Reni Elfa Oprasmani Endang Kristiawati Endang Kristiawati, Endang Erda Muhartati Fadhil, Rahmatul Fakhrul Yahya, Rizky Febriati, Febriati jaurino Jaurino, Jaurino Jayawarsa, A.A. Ketut Khasanah, Dini Afriani Mayasafitri, Rina Puspita, Vina Putra A, Rico Renny Wulandari Reswari, Rianti Ardana Satono, Sartono Silahuddin, Muhammad Widyastuti, Reni Dwi Yahya, Rizki Fakhrul Yahya, Rizky Fakhrul