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All Journal Infestasi ARSY : Jurnal Aplikasi Riset kepada Masyarakat Akuntansi'45 Jurnal Multidisiplin Sahombu
Judi Budiman
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Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice

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Peningkatan Kemampuan UMKM Berbasis Penerapan PSAK EMKM Dalam Penyusunan Laporan Keuangan Hani Werdi Apriyanti; Judi Budiman; Ahmad Rudi Yulianto
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 2 No. 1 (2021): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v2i1.157

Abstract

Pada era revolusi Industri 4.0, UMKM mengalami berbagai macam permasalahan, seperti kesulitan akses pemasaran, permodalan, serta berbagai macam permasalahan lainya. Salah satu persolan utama yang dihadapi oleh UMKM adalah sulitnya akses permodalan. Sulitnya akses permodalan ini, salah satunya disebabkan oleh lemahnya system pencatatan keuangan pada Sebagian besar UMKM. UMKM tidak dapat memberikan informasi yang baik melalui laporan keuangna yang biasanya disyaratkan oleh Lembaga keuangan dalam proses pembiayaan. Kendala yang dihadapi oleh UMKM adalah tidak adanya laporan keuangan UMKM sebagai salah satu syarat dalam akses permnodalan oleh lembaga keuangan tersebut. Sebagian UMKM yang mengajukan fasilitasi akses modal belum mampu melakukan pelaporan keuangan yang baik sesuai PSAK EMKM. Persoalan terbatasnya akses modal, ini belum sepenuhnya dapat diatasi oleh Sebagian besar UMKM di kota Semarang, khususnya UMKM yang tergabung dalam My food id. Oleh karena itu, Team PKM ini melakukan pendampingan kepada UMKM yang tergabung dalam kelompok mitra PKM. Team melakukan sosialisasi terkait dengan PSAk EMKM, dan juga pelatihan serta pendampingan penyusunan laporan keuangan berbasis PSKA EMKM agar anggota UMKM My food id dapat melakukan akses permodalan dan meningaktkan usahanya. Kegiatan ini dilaksanakan secara online, serta pendampingan sesuai dengan kebutuhan UMKM dalam melakukan  pembukuan atau penyusunan laporan keuangan. Setelah pelatihan kepada UMKM mitra, dan pendampingan, kepada UMKM , UMKM mitra dapat menhusun laporan keuangan secara sederhana. Kata kunci : UMKM, Penyusunan Laporan Keuangna,  PSAK EMKM
KEPATUHAN WAJIB PAJAK BADAN PERUSAHAAN MANUFAKTUR DI SEMARANG DALAM PERSPEKTIF TAX PROFESSIONAL Aldila Oktavi Aini; Judi Budiman; Provita Wijayanti
InFestasi Vol 10, No 1 (2014): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i1.514

Abstract

This study aims to analyze the level of taxpayer compliance in the manufacturing company in Hyderabad. Objects in this study were manufacturing companies and large middle class, since most companies have a formal accounting system that allows tax professionals to report and calculate the tax correctly according to the Tax Act are applicable. The respondents in the study is a taxpayer (tax professionals) who already have experience as a tax professional manufacturing company for a minimum of 1 year and never fill out the SPT form. Companies that participated in this study amounted to 46 companies. Data were analyzed using Multiple regression Linier with software SPSS. Independent variables include attitude, subjective norm, perceived behavioral control and financial condition. While the dependent variable is corporate tax compliance. These results indicate that: (1) attitudes toward corporate tax compliance has a significant and positive effect (2) subjective norms on corporate tax compliance has a significant and positive effect (3) perceived behavioral control on corporate tax compliance has positively and significantly (4) financial condition of corporate tax compliance has positive and significant effect.
Pengaruh Return On Asset (ROA), Kompensasi Rugi Fiskal, dan Capital Intensity terhadap Tax Avoidance : Studi Pada Perusahaan Property & Real Estate Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2023 Shilvia Yunitasari; Judi Budiman
AKUNTANSI 45 Vol. 6 No. 1 (2025): 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.v6i1.4333

Abstract

This study aims to test the effect of ROA, Fiscal Loss Compensation, and Capital Intensity on Tax Avoidance. The population used in this study is Property & Real Estate Companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. By using the purposive sampling technique, 97 were obtained. The data analysis technique used was the Statistical Package for the Social Sciences (SPSS) version 26. The results of this study indicate that ROA and Fiscal Loss Compensation have a significant effect on Tax Avoidance, while Capital Intensity does not have a significant effect on Tax Avoidance. For further researchers, it is hoped that they can use or add other variables such as company size, leverage, and audit quality.
The Influence of Coretax, Tax Literacy, and Digital Literacy on Individual Taxpayer Compliance at the Kendal Tax Office Dinda Noni Wahyuningtyas; Judi Budiman
Jurnal Multidisiplin Sahombu Vol. 5 No. 08 (2025): Jurnal Multidisiplin Sahombu, December (2025)
Publisher : Sean Institute

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

Abstract

The problem of diabetes mellitus (DM) has reached an alarming level, marked by the number of sufferers that continues to increase every year. Based on data from the International Diabetes Federation (IDF), there are around 589 million sufferers worldwide. In Indonesia in 2024, of a total of 185 million adults, the prevalence of diabetes reached 11.3% or around 20.4 million cases. Non-invasive blood sugar monitoring has long been a dream in diabetes management due to the convenience factor, especially for patients with high glucose. This study focuses on monitoring glucose and cholesterol levels non-invasively, reducing discomfort, pain in patients, and a preventive tool in dealing with potential emergencies. The method used in this research is the MAX30102 Sensor which is useful for implementing a multi-wavelength photoplethysmograph on a bracelet that will detect glucose levels through the patient's skin. Data will be channeled and processed by ESP32, OLED LCD as a visualization tool for the processed data, and Wi-Fi connectivity for providing data on a spreadsheet with continuous monitoring to health services. Testing was conducted on 10 respondents, comparing the results between a non-invasive method (NonivaBand) and an invasive method (conventional glucometer). The analysis showed an average error of 5.67% and an accuracy of 94.33%, indicating a strong correlation between the PPG signal and reference blood glucose levels. Future research is expected to use sensors with higher accuracy and more test data to improve measurement results.
Co-Authors Ahmad Rudi Yulianto Aldila Oktavi Aini Dinda Noni Wahyuningtyas Hani Werdi Apriyanti Provita Wijayanti Shilvia Yunitasari