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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Dinamika Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Balance: Journal of Islamic Accounting Balance: Journal of Islamic Accounting
Dyah Pravitasari
UIN Sayyid Ali Rahmatullah Tulungagung
Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Pengetahuan Akuntansi, Kecerdasan Emosional, Religiusitas, Penghargaan Finansial dan Pertimbangan Pasar Kerja Terhadap Minat Berkarir Sebagai Akuntan Publik Siti Nurbuana Dewi; Dyah Pravitasari
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4677

Abstract

The accuracy of determining and choosing a career is an important point in human life, in-depth knowledge of a career must be applied, such as providing understanding for prospective workforce. One of the candidates for the workforce is economics graduates, including those from the Islamic accounting department. The object in this research was Islamic accounting student of UIN Sayyid Ali Rahmatullah Tulungagung. This study aims to examine the effect of accounting knowledge, emotional intelligence, religiosity, financial rewards and labor market considerations on interest in a career as a public accountant in Islamic accounting students at UIN Sayyid Ali Rahmatullah Tulungagung. The research method used is multiple linear regression. The results showed that accounting knowledge and emotional intelligence had no significant effect, while religiosity, financial rewards and labor market considerations had a significant effect on career interest as a public accountant in Islamic accounting students at UIN Sayyid Ali Rahmatullah Tulungagung.
Pengaruh Persepsi E-Commerce, Modal Usaha, dan Penggunaan Sistem Informasi Akuntansi Terhadap Keputusan Berwirausaha di Pandemi Covid-19 Eva Risqita Listya Sari; Dyah Pravitasari
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.868

Abstract

Entrepreneurship among students is mushrooming. This is because students' thinking has changed. Those who have not done entrepreneurship because they have not realized the ability and intention to organize efforts to realize the dream of becoming a successful entrepreneur. This research has the aim of to analyze influence of e-commerce perception, venture capital and the use of accounting information systems in entrepreneurship decision-making in the Covid-19 pandemic. The population to be studied is all students of the Majoring in Sharia Accounting class of 2018, Sayyid Ali Rahmatullah Tulungagung State Islamic University. The study sample was 70 students selected by random sampling method. This research uses quantitative methods. The type of research conducted is associative. The method of data collection used is to distribute questionnaires. The results of this study showed that the perception of e-com merce and the use of accountin g infor mation systems had a pos itive and sign ificant effect on entre preneurship decisions in the Covid-19 pandemic, venture capital had no effect and was insignificant to entrepreneurship decisions in the Covid-19 pandemic. If tested simultaneously, it shows that the three variables, namely perceptions of electronic commerce, venture capital and the utilization of accountancy information systems, affect entrepreneurship decisions at Covid-19 pandemic.
PENERAPAN SISTEM AKUNTANSI BERBASIS ANDROID GUNA PENINGKATAN KUALITAS PENYUSUNAN LAPORAN KEUANGAN UMKM BUDIDAYA IKAN HIAS DESA GEMPOLAN PAKEL TULUNGAGUNG Lelyana Wahyuningtyas; Dyah Pravitasari
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5378

Abstract

The development of information technology has a very rapid impact on the Accounting System. As in recording financial statements, which are increasingly made easier through financial bookkeeping applications on Android smartphones. The benefits of implementing an Accounting System in business will make it easier for MSME actors to evaluate performance, and find out financial position. The purpose of this study is to understand the implementation of an android-based accounting information system with the BukuKas application to improve the quality of the economic activities of SMEs located in Gempolan Village, Pakel District, Tulungagung Regency and work in the field of ornamental fish cultivation which is located in terms of making financial reports. This research activity uses a method in the form of a qualitative method, while the data used during the research is in the form of raw or primary data obtained face-to-face by interviewing business actors. In carrying out their business, these ornamental fish cultivation MSME actors only remember a transaction without being disabled and care about their financial condition. With the BukuKas application, it can help prepare financial reports for free, effectively and efficiently so that it looks more professional in its business operations.
Pengaruh Kualitas Pelayanan, Pemeriksaan Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Restoran di Kota Blitar Widya Dwi Nurma Dewi; Dyah Pravitasari
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 10, No 1 (2022): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v10i1.7501

Abstract

Pajak restoran yakni salah satu sumber penerimaan langsung bagi pemerintah daerah Kota Blitar. Guna dapat meningkatkan penerimaan pajak restoran, wajib pajak harus patuh untuk memungut dan membayar pajak restoran ke kas daerah. Keterlibatan pendapatan pajak terhadap pendapatan negara diharapkan dapat semakin meningkat dari tahun ke tahun.  Mengenai faktor yang dapat memengaruhi kepatuhan wajib pajak restoran di Kota Blitar yaitu kualitas pelayanan, pemeriksaan pajak, dan sanksi perpajakan. Penelitian ini memiliki maksud dan tujuan yaitu ntuk menguji apakah pada variabel kualitas pelayanan, pemeriksaan pajak, dan sanksi perpajakan memberikan suatu imbas pengaruh kepada kepatuhan wajib pajak restoran dengan menggunakan metode kuantitatif. Dalam riset ini menerapkan jumlah populasi 219 wajib pajak restoran sehingga sampel yang dipergunakan sejumlah 68 wajib pajak restoran yang terinci pada Badan Pendapatan Keuangan dan Aset Daerah Kota Blitar. Teknik dalam menganalisis data yang diterapkan pada riset ini yakni analisis regresi berganda sekaligus uji asumsi klasik dengan menggunakan aplikasi pengujian data yaitu SPSS. Hasil yang diperoleh pada riset ini memperlihatkan bahwa variabel kualitas pelayanan mempengaruhi secara positif terhadap variabel kepatuhan wajib pajak restoran. Sedangkan variabel pemeriksaan pajak tidak mempengaruhi terhadap variabel kepatuhan wajib pajak restoran. Sementara pada variabel sanksi perpajakan tidak mempengaruhi terhadap variabel kepatuhan wajib pajak restoran.
DETERMINING FACTORS AFFECTING THE LEVEL OF SHARIA ACCOUNTING UNDERSTANDING Dyah Pravitasari; Aida Hanum Mahmudah
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 02 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (658.311 KB) | DOI: 10.21274/balance.v2i02.5377

Abstract

The Muslim community in Indonesia uses Islamic law in everyday life, including in social and economic life. Humans fulfill their needs, namely by bartering goods owned by others so that there is no need for recording transactions. Along with the development of the times, humans have difficulty in exchanging goods with other goods because these goods are sometimes not worth the value of the desired goods. This led to less efficient bartering at that time. In the end, humans found a medium of exchange, namely money. Merchants keep records in a simple way. The development of accounting management reached the highest level during the Abbasid Daula. At this time accounting is classified into several specialties such as currency accounting, and book auditing/auditing. Accounting was first recognized in Indonesia around the 1960s and is conventional in nature. Adaptation of accounting developments from Italy. The development of Islamic accounting in Indonesia cannot be separated from the existence of Bank Muamalat Indonesia which was the first Islamic bank in Indonesia in 1991 which officially operated in 1992. It was only in 2002 that an idea and thought emerged on the existence of Islamic accounting, and began to be applied after the existence of standards Islamic banking accounting and the existence of Islamic accounting institutions. Since then, the need for Islamic accounting is needed for the development of society
Perlakuan Aset Biologis Berdasarkan PSAK 69 Pada Peternakan Itik Petelur Kholifatul Khoiroh; Dyah Pravitasari
Jurnal Dinamika Ekonomi & Bisnis Vol 20, No 2 (2023)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v20i2.4520

Abstract

The background to this research is that the treatment of biological assets in Pak Susanto's egg-laying duck farm in Dono village, Sendang District, Tulungagung Regency is not accurate. The research aims to analyze the treatment of biological assets on the farm through the application of the Statement of Financial Accounting Standards (SFAS) 69 regarding agriculture, then compare it with before the implementation of SFAS 69. This research was qualitative descriptive research where data was obtained by observation, in-depth interviews, documentation, and triangulation. Data analysis in this research referred to the theory of Miles and Huberman including data reduction, data display, and data conclusion. The research results showed that livestock owners had not applied SFAS 69 to the biological assets being treated. Therefore, there was a difference between before and after the implementation of SFAS 69. The value of the ducks on the duck farm was estimated at IDR 27,000,000 by the owner. After re-measuring the value of biological assets, there was a difference of IDR 17,771,800, with the total yield of biological assets being IDR 44,771,800. The farm owner also had not recorded proper financial reports
Penerapan Sistem Informasi Akuntansi Pengelolaan Kas sebagai Upaya Pengendalian Internal di Kantor BAZNAS Tulungagung Dian Khofifah Eka Putri; Dyah Pravitasari
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.2951

Abstract

Tujuan pelaksanaan penelitian ini untuk mengetahui implementasi sistem informasi akuntansi di lembaga shadaqah, infaq, serta zakat sebagai usaha meningkatkan pengendalian internal dalam penerimaan kas pada BAZNAS Tulungagung. Pendekatan penelitian kualitatif dengan memanfaatkan sumber data sekunder dan primer diterapkan pada penelitian ini. Pengumpulan data didapatkan dari hasil dokumentasi, observasi serta wawancara. Penelitian ini memanfaatkan model triangulasi sebagai teknik keabsahan data. Hasil yang diperoleh dari penelitian ini yakni sistem informasi akuntansi yang diimplementasikan pada BAZNAS Tulungagung sudah menerapkan SIMBA (Sistem Manajemen BAZNAS) atau sistem dari BAZNAS pusat. Sistem tersebut memiliki kelebihan yaitu lebih terperinci serta jelas. Terlepas dari kelebihannya, sistem tersebut juga mengalami gangguan koneksi pada beberapa waktu tertentu. Oleh karenanya, dilaksanakan pencatatan manual dan backup data dengan memanfaatkan microsoft excel guna meminimalisir terjadinya risiko kehilangan data. Sementara itu, evaluasi dan crosscheck ketika rapat juga dilaksanakan guna mengatasi kekeliruan pencatatan penerimaan kas. Pembuatan flowchart dan penerapan tugas sesuai SOP yang dirumuskan sangat diperlukan agar pihak yang membutuhkan dapat memahami secara mudah sistem yang diimplementasikan BAZNAS Tulungagung. Melaksanakan peningkatan koneksi serta performa yang baik agar mampu dimanfaatkan secara lebih efektif. Jika terdapat bagian merangkap segera dibagi secara signifikan dengan jumlah Sumber Daya Manusia yang tersedia agar double job tidak terjadi.
ANALISIS BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG, BIAYA OVERHEAD PABRIK SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA USAHA JENANG TRADISIONAL BAROKAH DI DESA BONO KECAMATAN BOYOLANGU Diah Suciati; Dyah Pravitasari
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11892

Abstract

Production costs are the total costs borne by a company in producing a product. Production costs are the basis for every company in maintaining the company so that it does not experience losses. Losses will result in the company never growing and can stop the company's production activities. Therefore, it is very important to minimize these losses by keeping production costs under control. Cost control is one of the efforts that a company can make so that it can run successfully and efficiently. This research uses a qualitative approach method, with descriptive research type, using primary data and secondary data. The results of this research indicate that business cost management is a powerful option for increasing company revenue by minimizing production costs incurred during the product design process. In this way, production costs will be reduced, the selling price of the goods produced can compete with other companies, and the desired profits will be achieved ideally.
DETERMINING FACTORS AFFECTING THE LEVEL OF SHARIA ACCOUNTING UNDERSTANDING Dyah Pravitasari; Aida Hanum Mahmudah
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 02 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v2i02.5377

Abstract

The Muslim community in Indonesia uses Islamic law in everyday life, including in social and economic life. Humans fulfill their needs, namely by bartering goods owned by others so that there is no need for recording transactions. Along with the development of the times, humans have difficulty in exchanging goods with other goods because these goods are sometimes not worth the value of the desired goods. This led to less efficient bartering at that time. In the end, humans found a medium of exchange, namely money. Merchants keep records in a simple way. The development of accounting management reached the highest level during the Abbasid Daula. At this time accounting is classified into several specialties such as currency accounting, and book auditing/auditing. Accounting was first recognized in Indonesia around the 1960s and is conventional in nature. Adaptation of accounting developments from Italy. The development of Islamic accounting in Indonesia cannot be separated from the existence of Bank Muamalat Indonesia which was the first Islamic bank in Indonesia in 1991 which officially operated in 1992. It was only in 2002 that an idea and thought emerged on the existence of Islamic accounting, and began to be applied after the existence of standards Islamic banking accounting and the existence of Islamic accounting institutions. Since then, the need for Islamic accounting is needed for the development of society
PENERAPAN SISTEM AKUNTANSI BERBASIS ANDROID GUNA PENINGKATAN KUALITAS PENYUSUNAN LAPORAN KEUANGAN UMKM BUDIDAYA IKAN HIAS DESA GEMPOLAN PAKEL TULUNGAGUNG Lelyana Wahyuningtyas; Dyah Pravitasari
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5378

Abstract

The development of information technology has a very rapid impact on the Accounting System. As in recording financial statements, which are increasingly made easier through financial bookkeeping applications on Android smartphones. The benefits of implementing an Accounting System in business will make it easier for MSME actors to evaluate performance, and find out financial position. The purpose of this study is to understand the implementation of an android-based accounting information system with the BukuKas application to improve the quality of the economic activities of SMEs located in Gempolan Village, Pakel District, Tulungagung Regency and work in the field of ornamental fish cultivation which is located in terms of making financial reports. This research activity uses a method in the form of a qualitative method, while the data used during the research is in the form of raw or primary data obtained face-to-face by interviewing business actors. In carrying out their business, these ornamental fish cultivation MSME actors only remember a transaction without being disabled and care about their financial condition. With the BukuKas application, it can help prepare financial reports for free, effectively and efficiently so that it looks more professional in its business operations.
Co-Authors Aida Hanum Mahmudah Diah Suciati Dian Khofifah Eka Putri Eva Risqita Listya Sari Kholifatul Khoiroh Lelyana Wahyuningtyas Siti Nurbuana Dewi Widya Dwi Nurma Dewi