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All Journal Jurnal Aplikasi Akuntansi Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Wicara Desa
Lalu Takdir Jumaidi
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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ANALISIS KEHILANGAN PENERIMAAN NEGARA DI SEKTOR PAJAK SEBAGAI KONSEKUENSI DARI PENGUKUHAN BESARAN KENAIKAN PTKP (Studi Kasus Pada Dirjen Pajak Nusa Tenggara) Isnawati Isnawati; Bq. Anggun Hilendri; Zuhrotul Isnaini; Lalu Takdir Jumaidi
Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): Jurnal Aplikasi Akuntansi, April 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1261.53 KB) | DOI: 10.29303/jaa.v2i2.24

Abstract

Terkait dengan wacana Pemerintah yang akan melakukan penyesuaian lagi terhadap besaran Penghasilan Tidak Kena Pajak (PTKP), banyak pihak yang menilai bahwa kenaikan PTKP ini membuat target pertumbuhan penerimaan negara dari Pajak Penghasilan (PPh) 21 atau karyawan tahun ini tidak akan tercapai. Namun selama ini Pemerintah tetap melakukan penyesuaian terhadap besaran PTKP tersebut dengan beranggapan bahwa kehilanagan angka penerimaan tersebut hanya bersifat sementara. Selain itu Pemerintah optimis untuk mengejar angka tersebut dari pertumbuhan penerimaan PPN, PPn BM, PPh Final serta dengan melakukan ekstensifikasi pajak melalui menambahn jumlah WP OP maupun WP Badan. Namun kenyataannya angka ini belum dapat terkejar dari kenaikan penerimaan Negara lainnya sebagai dampak dari kenaikan PTKP yang dilakukan oleh Pemerintah. Sehingga penelitian ini dirasakan sangat urgent dalam rangka memberikan bukti empiris mengenai dampak dari kenaikan PTKP yang dilakukan Pemerintah selama ini. Jenis Penelitian ini adalah penelitian Deskriptif, dan merupakan studi kasus yang dilakukan di Mataram, tepatnya pada Kanwil DJP Nusa Tenggara yang beralamatkan di Jalan Sriwijaya No.182-B Mataram 83126. Hasil penelitian menolak hipotesis yang dibangun, karena hasil penelitian menunjukkan bahwa besaran PTKP yang baru tidak memberikan dampak terhadap rata-rata penerimaan negara dari sector pajak. Hasil penelitian ini tidak mendukung opini Pemerintah yang menyatakan bahwa dengan penyesuaian besaran PTKP ini akan mampu meningkatkan daya beli Masyarakat yang nantinya akan meningkatkan penerimaan negara dari sector yang lainnya seperti PPN. Akan tetapi opini Pemerintah tersebut dibantah juga oleh hasil penelitian yang dilakukan oleh Jonathan dan Husaini (2014) bahwa tidak terbukti kenaikan PTKP akan meningkatkan daya beli Masyarakat
BUDI DAYA SAYURAN DENGAN HIDROPONIK SEBAGAI SOLUSI DALAM MEWUJUDKAN EFEKTIVITAS DAN EFISIENSI SERTA KEBERLANJUTAN PERTANIAN Lalu Takdir Jumaidi; Sidiaji, Habib; Agustina, Syarifa; Aziza, Nida Maulana; Roshada, Amrina; Haerunnisa, Haerunnisa; Patmawati, Patmawati; Zulmawati, Baiq Risa; Lage, Tabah Surying; Burdawani, Amirul Mujaddid; Mausulin, Silman
Jurnal Wicara Vol 3 No 3 (2025): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/wicara.v3i3.6753

Abstract

Socialization activities regarding organic farming with a hydroponic system to encourage the community to develop the potential for advanced and sustainable agricultural systems in Sakra Timur village. The purpose of this activity is to provide understanding and training to the community with practical skills that can be applied in everyday life with the hydroponic system method. The methods used include lectures, discussions, questions and answers, and demonstrations. The results of the activity showed that the number of participants was in accordance with the expectations of the Pengabdi team, which was 30 people. The results of this activity ran successfully and smoothly, reflected in the enthusiasm of the participants throughout the event. The enthusiasm of the participants can be seen from the seriousness of the community in listening to the material and active involvement in the question and answer session.
Accounting Practices in the Barapan Kebo Custom in Sumbawa Regency Lidya Meti Fiorentina; Lalu Takdir Jumaidi
Formosa Journal of Multidisciplinary Research Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i3.8567

Abstract

Traditional accounting practices in the context of the Barapan Kebo tradition in Sumbawa Regency have not yet been widely researched. This research seeks to fill this gap in the literature by focusing on how buffalo breeders and traditional actors in this tradition record, measure costs and determine profits. Using an ethnographic approach, data was collected through observations and interviews for days in the field. The results show that the concept of profit and loss is not only seen from a material perspective, but is also influenced by spiritual beliefs and local beliefs. Even though financial recording practices tend to be informal, the importance of financial monitoring is still reflected through simple recording carried out by the executive committee. The emphasis on non-material aspects in assessing profits, such as happiness and gratitude, illustrates that spiritual cultural values play a key role in accounting practices in the Barapan Kebo tradition. Accounting is understood as financial management that is not only practical, but also closely connected to the cultural and spiritual values of society.
BUDI DAYA SAYURAN DENGAN HIDROPONIK SEBAGAI SOLUSI DALAM MEWUJUDKAN EFEKTIVITAS DAN EFISIENSI SERTA KEBERLANJUTAN PERTANIAN Lalu Takdir Jumaidi; Sidiaji, Habib; Agustina, Syarifa; Aziza, Nida Maulana; Roshada, Amrina; Haerunnisa, Haerunnisa; Patmawati, Patmawati; Zulmawati, Baiq Risa; Lage, Tabah Surying; Burdawani, Amirul Mujaddid; Mausulin, Silman
Jurnal Wicara Vol 3 No 3 (2025): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/wicara.v3i3.6753

Abstract

Socialization activities regarding organic farming with a hydroponic system to encourage the community to develop the potential for advanced and sustainable agricultural systems in Sakra Timur village. The purpose of this activity is to provide understanding and training to the community with practical skills that can be applied in everyday life with the hydroponic system method. The methods used include lectures, discussions, questions and answers, and demonstrations. The results of the activity showed that the number of participants was in accordance with the expectations of the Pengabdi team, which was 30 people. The results of this activity ran successfully and smoothly, reflected in the enthusiasm of the participants throughout the event. The enthusiasm of the participants can be seen from the seriousness of the community in listening to the material and active involvement in the question and answer session.
Co-Authors Agustina, Syarifa Aziza, Nida Maulana Bq. Anggun Hilendri Burdawani, Amirul Mujaddid Haerunnisa Haerunnisa, Haerunnisa Isnawati, Isnawati Lage, Tabah Surying Lidya Meti Fiorentina Mausulin, Silman Patmawati Patmawati, Patmawati Roshada, Amrina Sidiaji, Habib Zuhrotul Isnaini Zulmawati, Baiq Risa