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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IQTISHODUNA EL-MUHASABA Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi dan Ekonomika JIKA: Jurnal Ilmu Keuangan dan Perbankan Community Engagement and Emergence Journal (CEEJ) Jurnal Pengabdian kepada Masyarakat Nusantara Akuntansi dan Teknologi Informasi Neraca Manajemen, Akuntansi, dan Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Pengabdian Kepada Masyarakat
Helmy Adam
Universitas Brawijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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ANALYZING FACTOR INFLUENCE RESTAURANT AWARENESS TO PAY RESTAURANT TAX IN MALANG Prananda, Harya; Adam, Helmy
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research used to know about the restaurant owner compliance paying tax. This research uses descriptive and quantitative method within restaurant sample in Malang, to calculating the restaurant owner compliance paying tax.  To calculate the level of compliance paying restaurant tax using four factor like tax law, counseling, sanction and awareness to pay the tax. The result of this research is the compliance paying restaurant influence in two significant factor like tax law and awareness restaurant owner to compliance paying tax. In the other side counseling and sanction of tax didn’t significant factor to compliance paying tax   Keywords: Tax, compliance paying tax, awareness paying tax
THE ANALYSIS OVER IMPLEMENTATION RATE OF THE FLEXIBILITY OF THE FINANCIAL MANAGEMENT PATTERN IN LOCAL PUBLIC SERVICE AGENCY (Case Study at Local Public Hospital of Kediri Regency) Ayuingtyas, Anissa Putri; Adam, Helmy
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The objective of research is to understand the implementation rate of the flexibility of financial  management pattern in  local public service agency (PPK- BLUD)  at  Local  Public  Hospital  of  Kediri  Regency (RSUD  Kabupaten  Kediri). Method of research is qualitative descriptive with case study approach at RSUD Kabupaten Kediri. Data collection technique involves interview, observation and documentation. Result of research indicates that after RSUD Kabupaten Kediri is given assignment of PPK-BLUD in 2010 and implementing PPK-BLUD in 2013, the income of hospital is arising quite significant and punctual to fulfill the short-term obligation. Flexibility practiced by RSUD Kabupaten Kediri can be found in some managerial  matters  such  as  income,  expense,  employee,  payable/receivable,  the supply of goods and services, and the establishment of supervisory board. However, the Hospital is not seemingly flexible for service tariff, remuneration, investment and asset management. It is because RSUD Kabupaten Kediri is not maximizing the use of BLUD flexibility. The implementation of PPK-BLUD flexibility at RSUD Kabupaten Kediri is still impaired. The lacking of synergic understanding about the implementation of BLUD flexibility between the Government of Kediri Regency and RSUD Kabupaten Kediri has caused the Hospital to hesitate from practicing the flexibility.   Keywords: Local Public Service Agency, Flexibility, Local Financial Management Pattern, Hospital
The Implementation of Activity Based Costing to Determine Cost of Service Sold (Case Study at X Guesthouse Malang) Astrini, Harfina Aulya; Adam, Helmy
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Rates are the main financing models in service companies like Guesthouse or hotel. Determination of tariffs service becomes a fundamental decision. The huge costs to be one factor in determining the tariff for rooms, food and beverages and meeting packages at UB Guesthouse. This research is descriptive case study design and data analysis using quantitative descriptive analysis. The unit of analysis in this study is the UB Guesthouse Malang. The purpose of this study was to compare the results of calculations using the Activity Based Costing with prices from management. Therefore, the results of calculation of the room rate, food and beverages and meeting packages Activity Based Costing system have significant differences. The conclusion  is the differentiation is using activity based costing get the accurate cost and efficiency cost, so management can arrange the strategies to improve the profit.   Keywords: Activity Based Costing, COGS, Cost Driver, hotel
Pengaruh Karakteristik Pemerintah Daerah Dan Temuan Audit BPK RI Terhadap Kinerja Pemerintah Daerah Adinafa, Moniq; Adam, Helmy
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research aims to examine the influence of the characteristic of local government (size, level of wealth, dependence level, and government expenditure) and audit finding to performance of local government. Local government performance is measured by scores on the evaluation of local government performance (EKPPD). Population of this research is all the Local Government Provinces/district/cities which performance of local government had been evaluated by Ministry of Home affair in 2012. Total sample are 491 local government using purposive sampling. Result of this research indicate that size and level of wealth have significant positive influence on the performance of local government, level of dependence and government expenditure have no significant influence on the performance of local government. While audit findings have significant negative influence to the performance of local government in Indonesia. The results of this research could be used as a reference literature on performance of local government.   Keywords: characteristic of local government, audit finding of The Audit Board of Republic Indonesia, the performance of local government, local government organizers report (LPPD), evaluation of local government performance (EKPPD).  
Co-Authors A'yunin, Eka Qurratu Aang Kunaifi Aang Kunaifi Adri Sujatmiko Amien, Khonsa Mawadda Anandia, Syahla Aisha Anissa Putri Ayuingtyas Anissa Putri Ayuingtyas, Anissa Putri Areta Widya Kusumadewi Areta Widya Kusumadewi Asri Indika Sari Az Zahra, Tarissa Firdhausya Bambang Tjahjadi Budhialon, Poltak Robert Ekky Febrianti Astuti Erik Dwi Pambudi Evanti Andriani Gregorius Paska Samodra Harfina Aulya Astrini Harfina Aulya Astrini, Harfina Aulya Intan Lifinda Ayuning Putri Iraswari Iraswari Iraswari Iraswari Irene Anggiat Noorrochmah Ivan dhana Jundan Adiwiratama Ken Auva Maulida Kharisma Eki Saputra Kurrota Akyun Laoh, Raniyah Farah Fatihah Lexuma, Borna Rasta Moniq Adinafa Moniq Adinafa, Moniq Muhamad Hadi Santoso Muhammad Abid Sano Luberrizky Muhammad Dimar Alam Nafis, Rafidatun Napitupulu Reimond Hasangapan Mikkael Nariswari Aliftahea Jasmine Noorrochmah, Irene Anggiat Noverina Myristika Novi Trisnawati Novi Trisnawati Novrys Suhardianto Nurhayati, Putri Fitria Indah Panjaitan*, Devi Kristina Aghata Pipit Budiarti Prananda, Harya Prananda, Harya Pricilia, Agnes Putra, Bryan Yuwanda Lenggana R. Muh Deddy Hanif Sardjito Ramadhan, Danendra Alif Rasyid, Usmawaty Ratih Seftianova Rio Dwie Permana Rolly Indra Sagita Adjani Sari, Kristina Mevita Satmata, Pradhita Adhip Satrio Mangkunegoro Seviana, Via Sukma Aditya Vidia Alif Agrimahera Yulian, Muhammad Rianda