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All Journal Performance Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Ekonomi, Bisnis, dan Akuntansi
warsidi warsidi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS PERBEDAAN LITERASI KEUANGAN MASYARAKAT ANGGOTA CREDIT UNION DENGAN ANGGOTA BAITUT TAMWIL Warsidi Warsidi
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 20 No 2 (2014): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.828 KB)

Abstract

This study is a survey on Credit Union (CU) Cikal Mas Purwokerto and BaitutTamwil Muhammadiyah (BTM) Dana Mentari Patikraja members in Banyumas. Theaims of this study are to determine: (1) The differences of financial literacy levels between CU Cikal Mas Purwokerto and BTM Dana Mentari Patikraja members at thethree aspects i.e. behaviors, knowledge and attitudes, (2) The level of sharia aspectsknowledge of BTM Dana Mentari Patikraja members, (3) The implementation of interest system of CU Cikal Mas Purwokerto, and (4) The implementation of profit sharingsystem of BTM Dana Mentari Patikraja.The population in this study are individuals in Banyumas who grouped into twogroups, i.e. the members of Credit Union Cikal Mas Purwokerto and the members ofBaitut TamwilMuhammadiyah Dana Mentari Patikraja. There were 60 respondentstaken in this study which consisted of 30 respondents for each group. Based on the research and analysis of data using different test Mann Whitney U showed that: (1)Thereare differences between the financial literacy levels of CU Cikal Mas Purwokertomembers and BTM Dana Mentari Patikraja members viewed from three aspects: behaviors, knowledge and attitudes,(2) The level of sharia aspects knowledge of BTMDana Mentari Patikraja members are relatively low, (3) The implementation of interest system in CU Cikal Mas Purwokerto as according to the theory that the loan interest relatively smaller than the saving interest, it known based on interview with managers of CU Cikal Mas Purwokerto, and (4) The implementation of profit sharing system in BTM Dana Mentari Patikrajaas according to the theory used by Islamic financial institutions that profit sharing agreement to both parties when the contract is underway.
Determinant Financial Statement Fraud: Perspective Theory of Fraud Diamond (Study Empiris pada Perusahaan Sektor Perbankan di Indonesia Tahun 2011-2015) Warsidi Warsidi; Bambang Agus Pramuka; Suhartinah Suhartinah
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 20, No 3 (2018)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1499.599 KB) | DOI: 10.32424/jeba.v20i3.1130

Abstract

Rezim Pelaporan Tahunan PPh Wajib Pajak Orang Pribadi dalam Kerangka Coretax: Analisis WPR–Governmentality atas PER-11/PJ/2025 Warsidi Warsidi; Rini Widianingsih
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.19270

Abstract

This article analyses PER-11/PJ/2025 as a policy document that operates as a regime node in the annual individual income tax return (SPT Tahunan PPh Wajib Pajak Orang Pribadi/WPOP) reporting regime under Coretax. The analysis focuses on how the document problematises compliance through data standardisation, channel standardisation, data pre-population (prefill), and acceptance discipline. The article applies an interpretive-critical “What’s the Problem Represented to be?” (WPR) strategy by starting from the “solutions” postulated in the text to extract problem representations, presuppositions, and representational effects. A governmentality lens is then used to map regulatory rationalities and the governing technologies through which those rationalities are operationalised. Findings highlight two regime engines: (i) the master–attachment architecture of the SPT as a modular data schema that turns compliance into a processable data package (compliance as legibility/regularity); and (ii) administrative acceptance gatekeeping based on channel, NPWP validity, and the examination of returns at the acceptance stage (formal/completeness review), which conditions proof of receipt and the consequence of being “deemed not to have filed.” The article operationalises the term “simpul rezim” for this reading and closes with self-problematization to mark the risk of analytic bias when compliance is read primarily as a matter of data format and procedural gatekeeping.
UPAYA PEMBENAHAN PENCATATAN KEUANGAN BUM DESA DEKADE MAJU DI KARANGSALAM, BATURRADEN Eliada Herwiyanti; Warsidi Warsidi; Agus Faturokhman; Probo Hardini
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 2 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.2.17842

Abstract

This community service program aims to improve financial transaction recording at the Dekade Maju Village-Owned Enterprise (BUM Desa) located in Karangsalam, Baturraden. This activity was motivated by the need of the village government and BUM Desa administrators for clearer financial data from the implementation of activities involving culinary business actors in Karangsalam, Baturraden. Coordination between the Community Service Team and BUM Desa Partners resulted in an agreement to solve the problem by providing appropriate tools and technology, including accounting software and adequate hardware for office operations. The tools and technology assistance were handed over to the Partners on July 25, 2025. Subsequently, the Community Service Team provided training and mentoring to the Partners on how to operate the provided tools. The Partners are now able to operate the existing equipment and maintain digital financial records. The community service program has proven to be effective and beneficial for the Partners in improving their financial records. Financial recording at BUM Desa Dekade Maju is now digital, making the resulting financial data easier to understand.
Pendampingan BUMDes dalam Analisis Biaya untuk Program Ketahanan Pangan Ayam Petelur di Desa Srowot Kabupaten Banyumas. Rini Widianingsih; Warsidi Warsidi; Indah Nuraeni
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 2 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

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Abstract

The laying han farming program is one of the Village Fund–supported initiatives aimed at strengthening the food security and economic development sector in Srowot Village, Banyumas Regency. This program is managed by the Village-Owned Enterprise (BUMDes) as a strategic effort to increase village income and create sustainable local businesses. However, the implementation of the program faces challenges related to inadequate cost calculation and the absence of systematic cost accounting practices, which affect the accuracy of production cost determination and financial decision-making. This community service activity aims to provide mentoring assistance to BUMDes managers in calculating production costs for the laying hen program through the application of cost accounting principles. The implementation method includes problem identification, training on basic cost accounting concepts, hands-on assistance in classifying and calculating production costs, and evaluation of the implementation results. Previous studies indicate that the application of cost accounting and financial mentoring in small-scale enterprises and village-owned enterprises can improve cost efficiency, financial transparency, and business sustainability (Hansen et al., 2018; Mulyadi, 2016; Putra et al., 2021). The results of this activity are expected to enhance the managerial capacity of BUMDes in determining accurate production costs, supporting better financial management and strengthening the sustainability of village-based food sector programs.
Coretax System dan Pajak UMKM di Kabupaten Banyumas Warsidi Warsidi
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 1 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.1.17341

Abstract

Banyumas Regency, Central Java, holds significant economic potential through various SME sectors, ranging from trade and services to home industries. However, most SME actors still face challenges in understanding and fulfilling tax obligations, particularly regarding the use of the Coretax System and the calculation of the Final Income Tax for SMEs. This community service activity aims to improve tax literacy and practical skills of SME actors through training and mentoring. The methods used include needs assessment, theoretical training, practical assistance, and evaluation using pretests and post-tests. The results show an increase in the average participant score from 65 in the pretest to 80 in the post-test, with an average increase of 15%. Eight out of ten participants experienced significant improvement in understanding and skills. This activity demonstrates that structured mentoring can enhance compliance and capability of SME taxpayers in utilizing the Coretax System and managing the Final Income Tax for SMEs accurately.
Co-Authors Agus Faturokhman Bambang Agus Pramuka Eliada Herwiyanti Indah Nuraeni Probo Hardini Rini Widianingsih Suhartinah Suhartinah