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All Journal Juara: Jurnal Riset Akuntansi Jurnal Ilmiah ASET Akuntansi'45 NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Waradin Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat International Journal of Accounting, Management, and Economics Research : Ijamer
Agung Prajanto
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

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Implementasi Penerapan SAK EMKM serta Dampaknya pada Kualitas Pelaporan Keuangan UMKM Agung Prajanto; Ira Septriana
Jurnal Ilmiah Aset Vol 20 No 2 (2018): Jurnal ASET Volume 20 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi pengusaha terkait pentingnya pembukuan dan pelaporan keuangan yang berkaitan dengan besaran kredit yang diterima oleh UMKM, serta prospek penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) ditahun 2017, serta dampaknya pada kualitas pelaporan keuangan UMKM. Penelitian ini menggunakan pengumpulan data primer dengan menggunakan alat kuesioner dengan responden adalah pengusaha UMKM di wilayah Kota Semarang sebagai sampel penelitian. Hasil penelitian ini menunjukkan bahwa persepsi pengusaha akan laporan keuangan masih sangat rendah sehingga mengakibatkan kualitas laporan keuangan yang dibuat oleh pengusaha UMKM tidak berpengaruh pada besaran kredit yang diperoleh UMKM. Prospek impelementasi SAK EMKM terhadap kualitas pelaporan keuangan saat ini masih sangat minim karena pengusaha masih rendah dalam memahami pembukuan sesuai dengan SAK EMKM.
Lulus Tepat Waktu Mahasiswa Akuntansi: Faktor Apa Saja Yang Mempengaruhi Hayu Wikan Kinasih; Agung Prajanto; Mila Sartika
Juara: Jurnal Riset Akuntansi Vol. 12 No. 2 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i2.1700

Abstract

For most of universities in Indonesia, student graduation is determined by thesis. Some student considered that thesis is a stressor that causes their laziness. Assumption that thesis is a stressor impact on student graduation timeliness. Student graduation timeliness is one indicator that determined the universities quality. There are some factors affecting student graduation timeliness, including the role of supervisor, student activity, guidance media, and the number of guidance activity. This study aims to analyze factors affecting student graduation timeliness majoring in accounting of X University. Binary logistic analysis is used in examining the dependency relation between student graduation timeliness and factors that affecting. The result show that variabel student activity affected on student graduation timeliness. Variable the role of supervisor, guidance media, and the number of guidance activity has no effect on student graduation timeliness.
Sosialisasi Pengkajian Dampak Ekonomi Semarang Great Sale 2024 Dalam Pemberian Diskon Pajak Kepada Pelaku Usaha Imang Dapit Pamungkas; Agung Prajanto; Hermawan Triono
Jurnal Pengabdian Masyarakat Waradin Vol. 4 No. 3 (2024): Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v4i3.394

Abstract

Semarang Great Sale (Semargres) is an annual event held by the Semarang City Government and the Semarang City Chamber of Commerce and Industry (KADIN) from 2010 to 2023. This event aims to strengthen relations between Semarang City business actors, including the hotel sector, shopping centers, souvenir producers, retail traders, MSMEs, SMEs, and street vendors. Semargres 2024 will be held from August to early September 2024, with the closing at Queen City Mall Semarang on September 2, 2024. As support, the Semarang City Government and the hotel, restaurant, and entertainment sectors provide a 20% tax break to eligible Semargres participants based on November 2023 taxes and compensated for December 2023 taxes. The Lecturer Team of the Faculty of Economics and Business, Dian Nuswantoro University, implements this community service program in collaboration with KADIN and the Semarang City Government through the Regional Revenue Agency. This program aims to socialize the study of the results of the implementation of Semargres 2024 as a basis for providing tax discounts. This activity is expected to increase the understanding of business actors about the benefits and mechanisms of providing tax discounts, encourage their active participation in Semargres in the future, and be a reference for the development of the local economy of Semarang City.
Pelatihan Akuntansi Dasar untuk Meningkatkan Kompetensi Auditor di KAP Sarastanto dan Rekan Kota Semarang Ratna Herawati; Agung Prajanto; Dian Indriana Hapsari
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 2 No. 4 (2024): Juli: ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v2i4.771

Abstract

Transparency of financial reports today is very wide open with advances in technological development. Openness of financial report information allows the public to assess the quality of financial reports. The quality of good financial reports can be seen from the results of opinions by the public accounting profession who provide services to assess the fairness of financial reports. Fairness of financial reports provides the assumption that the financial reports have been prepared in accordance with the financial accounting standards applicable in Indonesia. Financial Accounting Standards provide guidance on the process of recording, measuring and presenting financial reports. A good financial report must start first with recording the accounting cycle. Understanding an entity's accounting cycle makes the auditor understand the recording and reporting model of a client entity. An accounting cycle that is understood by the auditor will be useful in providing adjustments or audit correction journals if recording errors occur. The community service program carried out by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University with auditors at KAP Sarastanto and Pekan Kota Semarang provides several trainings related to basic accounting knowledge. This activity is expected to provide knowledge and skills in preparing financial reports in accordance with standards
PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) YANG DIPENGARUHI OLEH SELF ASSESSMENT SYSTEM, SURAT TAGIHAN PAJAK DAN RESTITUSI PAJAK PERTAMBAHAN NILAI (STUDI KASUS PADA KANTOR PELAYANAN PAJAK PRATAMA JEPARA TAHUN 2019-2022) Asyroful Anam; Ratna Herawati; Agung Prajanto; Hayu Wikan Kinasih
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.521

Abstract

Tujuan yang ingin dicapai oleh peneliti dalam penelitian ini yakni guna mengetahui bagaimana self-assessment system, surat tagihan pajak, dan restitusi PPN mampu memberikan pengaruh terhadap penerimaan pajak pertambahan nilai yang bertempat di KPP Pratama Jepara periode 2019 hingga 2022. Penelitian ini menggunakan variabel Self-Assessment System, Surat Tagihan Pajak, dan Restitusi dengan pemilihan sampel menggunakan teknik purposive sampling. Analisis penelitian menggunakan analisis regresi linear berganda dengan alat uji SPSS versi 22. Pada penelitian ini, data diolah menggunakan jenis data sekunder dengan pengambilan jumlah populasi pada KPP Pratama Jepara dengan sampel wajib 46 data pada KPP Pratama Jepara. Hasil penelitian mengindikasikan bahwa Penerimaan PPN dipengaruhi oleh Self-Assessment System dan Restitusi. Namun, Penerimaan PPN tidak mampu dipengaruhi oleh indikator Surat Tagihan Pajak.
Fraudulent Financial Reporting: Fraud Pentagon Analysis In Financial Sector Companies Agung Prajanto; Lilik Irawati; Imang Dapit Pamungkas
Jurnal Telekomunikasi dan Informatika Lbh. 1 Àir. 2 (2023): December : International Journal Of Accounting, Management, And Economics Rese
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/ijamer.v1i2.18

Abstract

The purpose of this study is to ascertain how fraudulent financial reporting are detected by fraud pentagon theory. The financial sector companies that listed on the Indonesia Stock Exchange (IDX) in 2019–2021 are the study's population. Purposive sampling is used to determine the sample, leaving 46 companies that satisfy the requirements. Logistic regression is the data analysis technique used in this study. The results indicate that while ineffective monitoring, change in auditor, and change in director had no impact on the fraudulent financial statement, however variables financial stability and number of CEO's picture are significantly influenced fraudulent financial statement.
Pelatihan Penyusunan Laporan Auditan oleh Kantor Akuntan Publik (KAP) Sarastanto dan Rekan bagi Mahasiswa STIE Semarang Ratna Herawati; Agung Prajanto; Dian Indriana Hapsari
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): Agustus : NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i3.6321

Abstract

The rapid technological developments of this decade have had a positive impact on the transparency of information in financial reports. Transparent financial report information demonstrates the quality of the financial reports. Public accountants are tasked with providing an opinion on the fairness of the presented financial reports. The standard used by a public accountant in assessing the fairness of financial reports is the Public Accounting Auditing Standards (SPAP). The SPAP contains guidelines for carrying out the audit cycle systematically and in accordance with procedures, starting from the pre-engagement, planning, and reporting stages. Therefore, it is crucial to conduct audit report preparation training for prospective auditors, conducted by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University through a community service program. This community service activity took as participants prospective auditors from STIE Semarang students at KAP Sarastanto and Rekan in Semarang City. This activity was carried out so that prospective auditors could be provided with the knowledge and skills to complete the audit cycle from pre-engagement to reporting. The methods used in this community service program were presentations and mentoring, while the training material for preparing audit reports was carried out by the community service team and practitioners (auditors) from KAP Sarastanto and Rekan. The results of this training show that prospective auditors (STIE Semarang students) are able to understand the audit cycle systematically and are able to realize the importance of audit reports for stakeholders.
Co-Authors Asyroful Anam Dian Indriana Hapsari Hayu Wikan Kinasih Hayu Wikan Kinasih Imang Dapit Pamungkas Ira Septriana Lilik Irawati Mila Sartika Ratna Herawati Triono, Hermawan