Claim Missing Document
Check
Articles

Found 10 Documents
Search

PENGARUH DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH DI KABUPATEN PURWOREJO Caecilia Rosma W
JURNAL EKONOMI DAN TEKNIK INFORMATIKA Vol 6 No 2 (2018): Jurnal Ekonomi Dan Teknik Informatika
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.605 KB)

Abstract

The implementation of the regional autonomy policy is supported by the financial balance between the central government and regional governments as stated in Law No. 33 of 2004concerning Financial Balance between Central and Regional Governments. In the Act, what ismeant by the balance between the central and regional governments is the existence of agovernment financing system, which includes the financial division between the central andregional governments and regional distribution in a proportional, democratic, fair and transparentmanner by taking into account the potential, conditions and needs of each area. Equalization of inter-regional financial capabilities is intended to reduce capacityinequality between regions through the application of formulas that take into account regionalneeds and potential through the General Allocation Fund (DAU). In the implementation of regionalautonomy Regional Original Revenue (PAD) is also needed to provide flexibility to the regions inseeking funding as a manifestation of the principle of decentralization, as well as for the welfare ofthe people in the region, given the source of regional income received also has limitations. In carrying out efforts to increase the implementation of regional autonomy and the successof the decentralization system, it is necessary to analyze the General Allocation Fund (DAU) andRegional Original Revenue (PAD) on Regional Expenditures. This study aims to analyze thedominant income factors for regional spending, especially in Purworejo Regency for the period2010 to 2017. The results obtained are stated by the coefficient of determination value 0.966, which meansthat the general allocation fund and the original revenue area have a positive and significant effecton the regional expenditure with the contribution value of 96.6%. Partially, the general allocationfund has no effect on the regional expenditure and the original revenue of the region has an effecton the regional expenditure with a significance value of 0.006. Simultaneously, general allocationfund and local own revenue have positive and significant influence to local expenditure inPurworejo Regency with significance value 0.000.
ANALISIS PENGELOLAAN KEUANGAN PADA USAHA MIKRO KECIL DAN MENENGAH ( UMKM) DI KECAMATAN KUTOARJO Caecilia Rosma Widiyohening; Riya Sapta Dewi
JURNAL EKONOMI DAN TEKNIK INFORMATIKA Vol 10 No 1 (2022): JURNAL EKONOMI DAN TEKNIK INFORMATIKA
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/jneti.v10i1.185

Abstract

Accounting is the main means to support a business implementation process. Many factors cause failure in small and medium micro businesses (UMKM. One of them is the low financial report. With financial statements the company can find out the condition of a company. Micro, Small and Medium Enterprises (UMKM) as a supporter of the nation's economy until now there are still many who have not applied accounting in running their businesses. This study aims to identify and analyze the application of accounting in Micro, Small and Medium Enterprises (UMKM) as well as constraints faced in them. The population in this study were MSMEs in Kutoarjo Sub-district engaged in trade and manufacturing. The method of taking research samples using random sampling which amounted to 93 respondents with an error rate of 10%. Data obtained through the results of questionnaires and documentation. The analysis technique of this study is qualitative descriptive. The results of this study indicate that of 93 respondents, (55.91%) UMKM in Kutoarjo District have recorded sales and (59.14%) records of purchases. For recording inventory (35.48%), costs (41.94%) and salaries only (23.66%). The obstacles that hampered UMKM in the application of accounting include UMKM assuming that making financial reports is too difficult. In addition, many UMKM do not understand and do not know how to make financial reports and there is no need for accounting applications.
PELATIHAN AKUNTANSI SEDERHANA BAGI PELAKU UMKM DI KABUPATEN PURWOREJO Agus Dwi Atmoko; Caecilia Rosma Widiyohening; Pratika Ayuningtyas
KOMMAS: Jurnal Pengabdian Kepada Masyarakat Vol 2, No 3 (2021): KOMMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : KOMMAS: Jurnal Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1444.929 KB)

Abstract

Belum adanya pencatatan keuangan yang dilakukan oleh pelaku UMKM sedikit banyak mempengaruhi kinerja UMKM di Indonesia. Pencatatan akuntansi merupakan salah satu kemampuan yang harus dimiliki pelaku UMKM. Sumber daya manusia yang belum cakap membuat hal ini sulit dilakukan. Tujuan pelatihan ini adalah peningkatan kemampuan sumber daya manusia (SDM) pelaku UMKM di Kabupaten Purworejo. Tahapan pelatihan meliputi persiapan, pelaksanaan dan evalusi. Setelah pelatihan dilaksanakan pengetahuan para pelaku UMKM terhadap akuntansi meningkat. Diharapkan pelaku UMKM menerapkan pencatatan akuntansi dalam menjalankan usahanya.Kata kunci: pelatihan; akuntansi sederhana; UMKM
Pendampingan Pelaporan Pajak oleh Relawan Pajak di KPP Pratama Purworejo Pratika Ayuningtyas; Caecilia Rosma Widiyohening; Lutfi Ashar Mauludin
Jurnal ABDIRAJA Vol 5 No 2 (2022): Jurnal Abdiraja
Publisher : LPPM Universitas Wiraraja Sumenep, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451, Telp. (0328) 673399 Fax. (0328) 673088

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/adr.v5i2.1942

Abstract

Pembinaan terhadap wajib pajak diberikan melalui berbagai kegiatan edukasi pajak. Edukasi pajak ini diharapkan dapat menciptakan perilaku sadar pajak yang tinggi, meningkatkan pengetahuan dan keterampilan, serta kepatuhan pajak dari wajib pajak. Salah satu cara edukasi pajak kepada masyarakat adalah penyuluhan melalui pihak ketiga. Tax Center Politeknik sawunggalih Aji merupakan pihak ketiga yang ikut serta dalam peran meningkatkan kepatuhan wajip pajak dengan melibatkan mahasiswa dalam kegiatan relawan pajak. Tujuan dari pelaksanaan relawan pajak adalah untuk memberikan edukasi pajak, asistensi pelaporan surat pemberitahuan (SPT) tahunan pajak penghasilan (PPh) orang pribadi, yaitu membantu wajip pajak untuk dapat melaporkan SPTnya secara e-filing. Mahasiswa yang terlibat kegiatan relawawan pajak tidak hanya hanya memiliki kompetensi di bidang ilmu teoretis saja, tetapi juga memiliki kemahiran untuk menyelesaikan pekerjaan dengan baik. Pengabdian ini dilakukan di KPP Pratama Purworejo, selama kurang lebih satu bulan melalui empat tahap diantaranya: pelatihan, arahan, pelaksanaan program pendampingan dan evaluasi. Relawan pajak ini ditempatkan di KPP Purworejo dan juga juga ditempatkan di sejumlah instansi di kabupaten Purworejo. Hasil dari kegiatan ini adalah para wajib pajak merasa terbantu karena para relawan pajak juga ditempatkan di instansi pemerintahan, sehingga para wajib pajak yang memiliki profesi tidak harus datang langsung ke KPP Purworejo untuk melaporkan SPTnya.
Peran Mahasiswa Kampus Mengajar 6 Dalam Meningkatkan Kemampuan Literasi Peserta Didik Di SD Negeri Tangkisan, Kecamatan Bayan, Kabupaten Purworejo Widiyohening, Caecilia Rosma; Supriono, Supriono; Ayuningtyas, Pratika
PRAXIS: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 3 (2024): PRAXIS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/praxis.v2i3.958

Abstract

Education in Indonesia provides the widest opportunities for students to develop themselves. With the Independent Learning Curriculum, students are encouraged to be more creative and innovative. One of the flagship programs of the independent learning curriculum is the Teaching Campus. The teaching campus program is part of the independent campus program, which has made an important contribution to the progress of education in Indonesia. Students from the teaching campus will be placed in various assignment schools, with the main target of this program being elementary schools (SD) and junior high schools located in the region. 4T (Frontier, Outermost, Disadvantaged, and Transmigration Zones), as well as schools with accreditation below A. The aim of this service is to improve the literacy skills of students at SD Negeri Tangkisan, Bayan sub-district, Purworejo Regency. The partner involved is SD Negeri Tangkisan. This service is carried out in three stages: preparation by attending debriefing and observing placement schools; and implementation of the Teaching Campus program. The approach used in this research is a qualitative approach with descriptive methods. In data collection techniques, the author uses documentation techniques for each activity carried out and then reviews them in several bibliographies. The results of the service show that there are changes and good impacts for students, teachers, and schools, such as increasing the quality of students' reading skills, facilitating reading rooms, providing assistance to the School Literacy Movement, and assisting in adapting technology and administration in the school library. The school feels helped by these activities. Students also feel happy, enthusiastic, and motivated to come to the library, visit the reading corner during breaks, and are active in the school literacy movement.
Pendampingan Pelaporan Pajak oleh Relawan Pajak di KPP Pratama Purworejo Ayuningtyas, Pratika; Widiyohening, Caecilia Rosma; Mauludin, Lutfi Ashar
Jurnal ABDIRAJA Vol 5 No 2 (2022): Jurnal Abdiraja
Publisher : LPPM Universitas Wiraraja Sumenep, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451, Telp. (0328) 673399 Fax. (0328) 673088

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/adr.v5i2.1942

Abstract

Pembinaan terhadap wajib pajak diberikan melalui berbagai kegiatan edukasi pajak. Edukasi pajak ini diharapkan dapat menciptakan perilaku sadar pajak yang tinggi, meningkatkan pengetahuan dan keterampilan, serta kepatuhan pajak dari wajib pajak. Salah satu cara edukasi pajak kepada masyarakat adalah penyuluhan melalui pihak ketiga. Tax Center Politeknik sawunggalih Aji merupakan pihak ketiga yang ikut serta dalam peran meningkatkan kepatuhan wajip pajak dengan melibatkan mahasiswa dalam kegiatan relawan pajak. Tujuan dari pelaksanaan relawan pajak adalah untuk memberikan edukasi pajak, asistensi pelaporan surat pemberitahuan (SPT) tahunan pajak penghasilan (PPh) orang pribadi, yaitu membantu wajip pajak untuk dapat melaporkan SPTnya secara e-filing. Mahasiswa yang terlibat kegiatan relawawan pajak tidak hanya hanya memiliki kompetensi di bidang ilmu teoretis saja, tetapi juga memiliki kemahiran untuk menyelesaikan pekerjaan dengan baik. Pengabdian ini dilakukan di KPP Pratama Purworejo, selama kurang lebih satu bulan melalui empat tahap diantaranya: pelatihan, arahan, pelaksanaan program pendampingan dan evaluasi. Relawan pajak ini ditempatkan di KPP Purworejo dan juga juga ditempatkan di sejumlah instansi di kabupaten Purworejo. Hasil dari kegiatan ini adalah para wajib pajak merasa terbantu karena para relawan pajak juga ditempatkan di instansi pemerintahan, sehingga para wajib pajak yang memiliki profesi tidak harus datang langsung ke KPP Purworejo untuk melaporkan SPTnya.
PENERAPAN APLIKASI ACCURATE DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UMKM KERIPIK TEMPE SANAH Widiyohening, Caecilia Rosma
Jurnal Ekonomi dan Teknik Informatika (JNETI) Vol 11 No 2 (2023): JURNAL EKONOMI DAN TEKNIK INFORMATIKA
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/jneti.v11i2.226

Abstract

Micro, Small, and Medium Enterprises of Tempe Chips Sanah is one of the manufacturing companies engaged in industry or manufacturing that produces tempe chips. Accounting records for Micro, Small, and Medium Enterprises Sanah Tempe Chips are still very simple and manual, namely recording cash in, cash out, and accounts receivable. Micro, Small, and Medium Enterprises Sanah Tempe Chips have not made a distinction on assets, this is due to a lack of knowledge about how to prepare financial statements. This results in the company's financial information being inaccurate. The research method in this study uses quantitative data, namely about the average number of production per month, the selling price of the product, and the salaries of employees. Researchers compiled financial reports for Micro, Small, and Medium Enterprises with Tempe Sanah Chips using the Accurate Accounting version 4 application. Accurate Accounting version 4 is accounting software that has provided accounts that can be adapted to the type of company, making it easier to prepare financial reports. The reports produced are statements of financial position, income statements, and notes to financial statements as of January 31, 2021 in accordance with accounting principles based on Financial Accounting Standards for Micro, Small, and Medium Entities. The results of this final report are financial reports on the Tempe Sanah Chips MSME using the Accurate Accounting version 4. Financial report is made to find out information about the statement of financial position, profit report so that it can be used as a means of making decisions in the future. While the application is used so that the process of preparing reports is faster and more accurate.
Pelatihan Kapasitas SDM Bidang Pengelolaan Keuangan Pada Badan Usaha Milik Bersama (Bumdesma) Supriono; Widiyohening, Caecilia Rosma
JCSE: Journal of Community Service and Empowerment Vol. 4 No. 2 (2023): JCSE Oktober 2023
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jcse.v4i2.743

Abstract

BUMDesma exists as a "joint business", or as the parent of BUMDesma businesses in villages, where each unit, which stands independently, is regulated and managed in synergy by BUMDesma so that its business can grow and be empowered together. The problem that arises in BUMDesma is the limited human resources in the field of accounting, especially the process of preparing financial reports in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The aim of this service activity is to help BUMDesma be able to present financial reports in accordance with accounting standards, which produces information for stakeholders quickly, accurately and accountably. The method used in this service is training and mentoring, this service activity is carried out in three stages. The results of this service activity are in the form of financial reports in accordance with SAK ETAP consisting of; balance sheet, income statement, statement of changes in equity, cash flow statement and notes to financial statements.
Peningkatan Kemampuan Literasi dan Numerasi oleh Mahasiswa Kampus Mengajar Angkatan 7 di SD N Grantung Purworejo Ayuningtyas, Pratika; Widiyohening, Caecilia Rosma; Prihatini, Fadila Risma
Jurnal Pendidikan Indonesia : Teori, Penelitian, dan Inovasi Vol 5, No 1 (2025): Jurnal pendidikan Indonesia: Teori, Penelitian, dan Inovasi
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpi.v5i1.1155

Abstract

This study aimed at describe the 7th batch of the Campus Teaching program in enhancing students' literacy and numeracy skills at SDN Grantung, Purworejo. Through a qualitative approach, it was found that students' literacy and numeracy abilities improved after the program implementation. This improvement was driven by the application of various innovative teaching strategies, such as the use of educational games, audio-visual media, and drilling methods. Despite some challenges, including limited resources, the program successfully created a more enjoyable and interactive learning environment. The results of this study indicate that the Campus Teaching program has the potential to significantly enhance the quality of education in rural areas, particularly in terms of literacy and numeracy. It is recommended that similar programs be continuously developed and supported to achieve national education goals.ABSTRAKPenelitian ini bertujuan untuk mendeskripsikan program Kampus Mengajar Angkatan 7 dalam meningkatkan kemampuan literasi dan numerasi siswa di SD N Grantung, Purworejo. Melalui pendekatan kualitatif, ditemukan peningkatan kemampuan literasi dan numerasi siswa setelah pelaksanaan program. Peningkatan ini didorong oleh penerapan berbagai strategi pembelajaran yang inovatif, seperti penggunaan permainan edukatif dan media audio dan visual yang disertai dengan penggunaan metode drilling. Meskipun terdapat beberapa kendala seperti keterbatasan sarana dan prasarana, program ini berhasil menciptakan lingkungan belajar yang lebih menyenangkan dan interaktif. Hasil penelitian ini menunjukkan bahwa program Kampus Mengajar memiliki potensi besar dalam meningkatkan kualitas pendidikan di daerah, khususnya dalam hal literasi dan numerasi. Disarankan agar program serupa terus dikembangkan dan didukung untuk mencapai tujuan pendidikan Nasional.
Strategi Peningkatan Kompetensi Pajak melalui Pembelajaran Kontekstual pada Siswa SMK Widiyohening, Caecilia Rosma; Ayuningtyas, Pratika
Jurnal Pendidikan Indonesia : Teori, Penelitian, dan Inovasi Vol 5, No 4 (2025): Jurnal Pendidikan Indonesia : Teori, Penelitian, dan Inovasi
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpi.v5i4.1720

Abstract

The low level of tax competence among vocational high school (SMK) students poses a significant challenge to fostering early tax awareness. This study aims to design and implement a Contextual Teaching and Learning (CTL)-based instructional strategy to enhance students' tax competencies across cognitive, psychomotor, and affective domains. Employing a participatory descriptive approach, the study was conducted with 64 tenth-grade students at SMK YPE Sawunggalih Kutoarjo through four instructional phases: guided lecture and discussion, case study simulations, hands-on practice, and reflective evaluation and feedback. The results indicate substantial improvements in conceptual understanding of Value Added Tax (VAT), practical skills such as VAT calculation and journal entry, and positive shifts in students’ attitudes toward tax obligations. The integration of CTL strategies effectively bridges the gap between theory and practice, cultivating applicable tax competencies aligned with industry demands. This study contributes to the development of adaptive vocational pedagogy and supports the advancement of a tax-aware culture in Indonesia.ABSTRAKRendahnya kompetensi perpajakan di kalangan siswa Sekolah Menengah Kejuruan (SMK) menjadi tantangan dalam membangun kesadaran pajak sejak dini. Penelitian ini bertujuan untuk merancang dan mengimplementasikan strategi pembelajaran berbasis Contextual Teaching and Learning (CTL) guna meningkatkan kompetensi pajak siswa SMK, mencakup dimensi kognitif, psikomotorik, dan afektif. Menggunakan pendekatan deskriptif partisipatif, kegiatan dilaksanakan pada 64 siswa kelas X SMK YPE Sawunggalih Kutoarjo melalui empat tahapan pembelajaran: kuliah dan diskusi terbimbing, simulasi studi kasus, latihan praktik, serta evaluasi dan umpan balik reflektif. Hasil penelitian menunjukkan peningkatan signifikan dalam pemahaman konsep PPN, keterampilan praktis seperti penghitungan dan pencatatan PPN, serta perubahan sikap positif terhadap kewajiban perpajakan. Integrasi strategi CTL terbukti mampu menjembatani kesenjangan antara teori dan praktik, serta membentuk kompetensi pajak yang aplikatif dan relevan dengan dunia kerja. Penelitian ini berkontribusi pada pengembangan pedagogi vokasional yang adaptif, serta mendukung penguatan budaya sadar pajak di Indonesia.