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All Journal AKUNTABILITAS Al-Khidmah Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Journal of Trends Economics and Accounting Research Jurnal Akuntansi, Auditing dan Investasi (JAADI) MABUSS: Journal of Management, Business and Social Sciences
Endang Kristiawati
Panca Bhakti University Pontianak
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA PEMERINTAHAN DAERAH KALIMANTAN BARAT Endang Kristiawati
Akuntabilitas Vol 8, No 3 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.49 KB) | DOI: 10.15408/akt.v8i3.2771

Abstract

This study aims to determine what factors are instrumental in the successfulimplementation of accrual based accounting in the Environment Government of WestKalimantan Province. This type of research is case study based on the model Luder (1992),using a qualitative approach. Study sites in West Kalimantan regional administration,sample’s in this study are SKPD-SKPD in regional government of West Kalimantan Province.Data collection techniques using observation, indepth interview, and documentation. Dataanalysis using data reduction, presentation of data and drawing conclusions / verification.,the technique checks the validity of the data using the method of triangulation. The analysisof this study suggest that in general local government officials in West Kalimantanenvironment to understand what was essentially based on accrual accounting system,although not yet fully understood. From the findings and analysis of data, there are severalfactors that are most instrumental in the successful implementation of accrual accounting ingovernment of West Kalimantan, namely commitment, quality human resources required,and Tool SupportDOI: 10.15408/akt.v8i3.2771
Pelatihan dan Pendampingan Perhitungan Biaya Produksi Bagi Usaha Mikro Endang Kristiawati; Renny Wulandari
Al-Khidmah Vol 3, No 1 (2020): AL-KHIDMAH (Agustus)
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/al-khidmah.v3i1.1961

Abstract

Biaya Produksi adalah semua biaya yang berkaitan dengan produk yang diperoleh yang didalamnya terdapat unsur biaya produk yaitu biaya bahan baku, biaya tenaga kerja langsung dan biaya overhead pabrik. Salah satu manfaat perhitungan biaya produksi yakni dapat menentukan harga jual dengan akurat. Kegiatan Kepada Masyarakat ini (PKM) bertujuan untuk memberikan pengetahuan dan memaksimalkan perhitungan biaya produksi kepada para pengusaha mikro yang ada di Desa Rasau Jaya 3 Kabupaten Kubu raya.Pelatihandilaksanakan dalam 2 sesi yaitu dalam sesi pertama berupa penyampaian materi oleh narasumber tentang biaya produksi dan sesi kedua dalam bentuk diskusi dengan menghitung masing-masing biaya produksi usaha mikro.Modulpelatihanakan dimasukkandalam pelatihansebagaialatbantu bagipesertadalamkegiatanpaktek. Kata kunci: Usaha Mikro, Biaya Produksi
Pelatihan Pelaporan SPT Tahunan Berbasis E-Filing Endang Kristiawati; Wilda Sari; Febriati Febriati
Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat) Vol 2 No 2 (2022): Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat)
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakamitra.v2i2.203

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan pelaporan SPT Tahunan berbasis e-filing bagi pelaku usaha kecil dengan harapan dapat membantu para pelaku usaha dalam memenuhi kewajiban perpajakannya sehingga pemerintah tetap memperoleh pendapatan yang bersumber dari pajak. Dalam pengabdian kepada masyarakat ini, metode yang digunakan terdiri dari tahap persiapan, tahap pelaksanaan dan tahap evaluasi. Hasil dari kegiatan pengabdian menunjukkan bahwa masih banyak pelaku usaha kecil yang merasa kebingungan dalam pelaporan perpajakan. Untuk itu Tim Pengabdian memberikan pelatihan pelaporan perpajakan kepada mitra yaitu Mega Copy Center dan Rumah Kencantikan Green Eight dimulai dari tahap aktivasi e-fin, membuat e-biling dan pelaporan SPT Tahunan menggunakan e-filing. Pelaksanaan pendampingan dan pelatihan terkait pelaporan perpajakan berbasis e-filing bagi pelaku usaha dinilai sangat membantu dan mempermudah dalam melakukan pelaporan perpajakan.
PENERAPAN AKUNTANSI SYARIAH PADA LEMBAGA KEUANGAN NON PERBANKAN DI KOTA PONTIANAK Kristiawati, Endang
Jurnal Akuntansi, Auditing dan Investasi Vol 1 No 1 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This research was carried out at non-banking financial intitutions in the city of Pontianak namely Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Kal-Bar Madani and Koperasi Serba Usaha (KSU) Baitul Maal wa Tamwil (BMT) Mujahidin Pontianak with title “ Analysis of Aplication Sharia Accounting At Non-Banking Financial Intitutions In Pontianak City “. The purpose of this research is to know the application of Islamic Financial Accounting Standards to KSPPS Kal-Bar Madani and KSU BMT Mujahidin. The method used qualitative descriptive method with data collection technique through literature study, observation, interview, document. The analytical tool used for this research is Islamic Financial Accounting Standards namely PSAK 101, PSAK 102, and PSAK 105.The results show that the recording, recognition, and measurement, presentation, disclosure and financial reporting by KSPPS Kal-Bar Madani have not been in accordance with the Islamic Financial Accounting Standards that should be, while KSU BMT Mujahidin has applied part of Islamic Financial Accounting Standards. Keywords: SAK, Union, Sharia
TINGKAT KEPATUHAN WAJIB PAJAK DI MASA NEW NORMAL PADA UMKM DI KOTA PONTIANAK Sari, Wilda; Kristiawati, Endang; Wulandari, Renny
Jurnal Akuntansi, Auditing dan Investasi Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study aims to determine the level of taxpayer compliance in payingtaxes in the new normal period and economic recovery for UMKMactors in the city of Pontianak. The population in this study were UMKMactors in Pontianak City, while the sample in this study were UMKMactors in every sub-district of Pontianak City which were classified asmicro and small business actors. The research method uses a qualitativeapproach. The results of this study indicate that taxpayers who stillsurvive in the economy in the new normal period still have a level ofcompliance in taxation by considering the many policies provided by thegovernment for UMKM actors so that it does not affect their obligationsin taxation. Keywords: Taxpayer compliance, the new normal period, UMKM
EVALUATION MODEL IN DEVELOPING SOYBEAN AREA ACTIVITIES IN WEST LAMPUNG REGENCY Sartono Sartono; Risal Risal; Endang Kristiawati
Journal of Management, Business and Social Sciences Vol. 1 No. 1 (2023): January
Publisher : Program Studi Magister Manajemen

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Abstract

The objectives of this study are to (1) Identify the background and objectives of soybean area development activities in West Lampung Regency, (2) Identify supporting resources for the implementation of soybean area development activities in West Lampung Regency, (3) Identify the suitability of the goals and objectives of soybean area development activities in West Lampung Regency with their implementation (4) Identify the benefits/impacts of the implementation of soybean area development activities in West Lampung Regency on the local government (West Lampung Regency) and for farmers. This research is based on the CIPP evaluation model with a qualitative approach. The sampling was 43 people. The data obtained came from primary and secondary data. Data collection used observation techniques, interviews, literature studies, and questionnaires. The results of the research from the evaluation results (1) Context evaluation that the background and objectives of the activity are in accordance with law number: 22 of 2019 and Regulation of the Minister of Agriculture number: 18/PERMENTAN / RC.040 /4/2018, (2) Input evaluation states that all supporting aspects such as human resources, socialization, production facilities, and budgets already have a basis/guidelines for implementation, only need improvement, namely the production facilities provided must be in accordance with soybean cultivation standards, (3) Process evaluation all aspects are appropriate, only need improvement, namely optimizing the role of farmers, (4) Product evaluation that the results of the implementation of activities have had a lot of impact on farmers as implementers of activities although not yet optimal, Farmers get additional income while the benefits for local governments are the addition of soybean planting areas in West Lampung Regency but production is not optimal, namely production of 123 tons/hectare of the target of 425 tons/hectare or realized 29%.
Pengaruh Literasi Keuangan dan Dukungan Pemerintah Terhadap Keberlanjutan UMKM: Analisis Mediasi Orientasi Pemasaran Endang Kristiawati; Mustaruddin; Nur Afifah
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1242

Abstract

The contribution of MSMEs to economic development and job creation in Indonesia cannot be underestimated. As the times accelerate, progress in the economic field is getting higher, and competition is getting tighter, the business world today needs to take strategic steps to continue to grow and compete. This study aims to examine the mediating effect of marketing orientation variables on the influence of financial literacy and government support on the sustainability of MSMEs. The method used in this research is descriptive quantitative. The data collection techniques used were observation, documentation and questionnaires. The data analysis and processing technique is Median Regression with the help of the SPSS test tool and the Sobel test. The population and samples in this study were MSMEs in West Kalimantan. The results of this study indicate that marketing orientation is able to mediate the effect of financial literacy on the sustainability of MSMEs. Furthermore, marketing orientation is not able to mediate the effect of government support on the sustainability of MSMEs.
Co-Authors Febriati Febriati Mustaruddin Nur Afifah Renny Wulandari Risal Sari, Wilda Sartono Sartono Wilda Sari