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All Journal Jurnal Riset Akuntansi Politala Jurnal Inovasi Ekonomi Jurnal Revenue : Jurnal Ilmiah Akuntansi Abdimisi JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Dila Angraini
Universitas Pamulang
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENERAPAN SAK-EMKM PADA UMKM SCALE UP TANGERANG SELATAN MELALUI APLIKASI PENCATATAN INFORMASI KEUANGAN MIKRO DAN KECIL (SI APIK) Tri Utami; Wiwit Irawati; Zulfa Rosharlianti; Dea Annisa; Dila Angraini
Abdimisi Vol 1, No 2 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i2.6705

Abstract

Financial Accounting Standards - Small, Micro and Medium Entity (SAK-EMKM) must be applied in the accounting records of UMKM actors. In the Exposure Draft  SAK -EMKM the financial statements are made very simple, the entity's financial statements are prepared using the accrual basis and business going concern assumptions, as used by entities other than micro, small and medium entities, and using the concept of a business entity. This community service (PKM) is in collaboration with the Community Empowerment House (RPM) Institute of South Tangerang. Organizing PKM activities with the aim of introducing SAK-EMKM and applying SAK-EMKM to the financial reports of UKM players in an easy way by using the SI APIK application. The target audience for this PKM is UKM players in the South Tangerang region, who are members of the Association of Community Empowerment Houses. The methods used in this PKM are counseling or lectures, tutorials, discussions, mentoring and assessments. The result of this PKM activity is that out of 100 UKM participants, only 50 UKM participants who are precise and disciplined in doing bookkeeping using SI APIK, for a period of 3 months. It is hoped that this PKM can be useful for various parties including SMEs themselves, Bank Indonesia, the Indonesian Accountants Association, the Government and academics.Keywords: SAK-EMKM, SI APIK, UMKM, RPM Institute.
Pendampingan Penyusunan Laporan Keuangan dengan Teknik Pembukuan Sederhana pada Pelaku UMKM Scale-Up di Wilayah Tangerang Selatan Dila Angraini; Tri Utami; Dea Annisa; Zulfa Rosharlianti; Wiwit Irawati
Abdimisi Vol 2, No 1 (2020): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i1.9570

Abstract

Community service (PKM) with the Community Empowerment House (RPM) Institute South Tangerang. The purpose of this PKM is to assist in the preparation of MSME financial report bookkeeping with simple techniques using the Ms. program. Excel. The UKM players involved in this PKM maybe 50 people with online training and mentoring on November 26, 2020 through the Zoom Meeting. The methods used in this PKM are counseling or lectures, tutorials, discussions, mentoring, and assessment. The results of the PKM is helping MSME players in understanding the problems of bookkeeping and composing as well as calculating the Cost of Goods Sold and recording and calculating inventory more accurately, assisted by Ms. Excel. UMKM players are precise and disciplined in doing bookkeeping using the Ms. program. Excel. It is hoped that this PKM can be useful for various parties including MSME actors themselves, the Indonesian Accountants Association, the Government, and academics. <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/
Pengenalan Dasar-dasar Investasi bagi Ibu-ibu PKK Kelurahan Babakan, Setu, Tangerang Selatan Wiwit Irawati; Dea Annisa; Erika Astriani Aprilia; Tri Utami; Dila Angraini
Abdimisi Vol 1, No 1 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i1.3700

Abstract

Investment is an important thing to do given the uncertainty in the future. Babakan Village is located in a position that makes it easy for people to be tempted to shop because of easy access to shopping centers. Through the PKK Mobilizing Team which is a government partner as well as a social organization that functions as a facilitator, planner, executor, as well as controller and with the aim of improving the welfare of the community, this PKM is held by providing counseling on the fundamentals of investment. PKM was attended by approximately sixty (60) participants of PKK ladies, the Secretary of the Village of Babakan and student representatives. This PKM has succeeded in fostering the enthusiasm and curiosity of participants to get to know the types of investments that are safe and can be done Key words: investment; PKK; investment risk; Babakan-SetuKeywords
PENGARUH PAJAK DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DENGAN JUMLAH PENDUDUK SEBAGAI VARIABEL MODERASI: Studi empiris pada Kota Tangerang Selatan Salfani Tai; Dila Angraini
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.87

Abstract

This study aims to analyze simultaneously and partially the effect of local taxes and levies on the original income of the south Tangerang City area for the 2011-2020 period with moderation variables, namely the number of residents. The type of data used is quantitative data. The data used is primary data obtained from BPS South Tangerang City and DGT. Ministry of Finance. The population in this study is the report on the realization of the South Tangerang city budget for the 2011-2020 period at the Central Statistics Agency of South Tangerang Province using the census sampling method, while the sample from this study is a report on the realization of the South Tangerang city BUDGET for the 2011-2020 period. From the results of the study, it can be concluded that all independent variables, namely regional taxes and regional levies, simultaneously affect local original income. partially local taxes affect local revenues, local levies affect local revenues, populations moderate the relationship of local taxes to local revenues and populations do not moderate the relationship of local levies to local revenues
Pelatihan Si Cerdik Akuntansi Dasar Hidup Hemat dan Kreatif di Masa Pandemik Tri Utami; Wiwit Irawati; Zulfa Rosharlianti; Dea Annisa; Dila Angraini
Abdimisi Vol 3, No 1 (2021): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v3i1.21914

Abstract

Community Service (PKM) in collaboration with the UFO Reading Terrace, Kedaung. The purpose of this PKM is to introduce and provide training to UFO Reading Park children about the basics of frugal and creative living during the Pandemic. There are 20-30 children from the UFO Reading Gardens who are involved in this PKM with teaching time on October 30, 2021. The methods used in this PKM are counselling or lectures, tutorials, discussions, and mentoring. The results of PKM from 20-30 children at the UFO Reading Park show that most of them already understand the importance of living frugally during this pandemic but have not been able to record it neatly in their wallets. It is hoped that this PKM will be useful for various parties including the children of the UFO Reading Park itself, the surrounding community and for academics.
Understanding taxpayer's compliance on E-Commerce Wiwit Irawati; Rendy Rendy; Dila Angraini; Dea Annisa; Tri Utami
Jurnal Inovasi Ekonomi Vol. 6 No. 02 (2021): August (Special issue on 10th Anniversary, Center for Economics, Business and
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v6i02.14877

Abstract

E-Commerce should be a potential source of tax revenue seeing its rapid growth and is supported by the growing growth of internet users. But in fact, the tax revenue target has not been achieved. This study aims to determine the effect of Taxpayer awareness and Understanding on Taxpayer compliance. The population used is taxpayers who do E-Commerce registered in Depok City, West Java. The sample was selected using a convenience sampling method with a sample size following the Slovin formula. Before testing the hypothesis, the data are tested by the validity and reliability test and the classical assumption test. The test results show that the understanding of tax regulations partially affects Taxpayer compliance. Furthermore, Taxpayer awareness has no partial effect on Taxpayer compliance with e-Commerce users.
INFLASI SEBAGAI VARIABEL MODERASI PADA PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH TANGERANG SELATAN Dila Angraini; Gyta Fitriandryany
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.7209

Abstract

This study aims to determine the effect of local taxes and levies on local revenue with a moderating variable, namely inflation in the city of South Tangerang in 2011-2020. The type of research used is quantitative by using data collection methods using secondary data. The sampling technique used is the saturated sample method, namely the method of determining the sample with the entire population as the research sample. The population in this study is the city of South Tangerang in 2011-2020. The results of the study prove that simultaneously and partially local taxes and regional levies have a positive and significant effect on local revenue. While inflation is not a moderating variable on the effect of local taxes and regional levies on local revenue
PENGARUH PEMAHAMAN INTERNET, SISTEM E-FILLING, DAN TAX KNOWLEDGE TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PADA KARYAWAN PT. KREASI MAS TERANG MAKMUR Dila Angraini; Thina Thristyanah Suteja
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.153

Abstract

This study aims to determine and analyze the effect of internet understanding, e-filling systems, and tax knowledge on taxpayer compliance of employees of PT. Kreasi Mas Terang Makmur. This study uses primary data obtained from questionnaire data distributed to taxpayer respondents. The sampling technique used purposive sampling. The analysis technique uses multiple linear regression analysis using SPSS version 26 with a significance level of 5%. The results of this study indicate that internet understanding, e-filling system, and tax knowledge variables affect the taxpayer compliance of employees of PT. Kreasi Mas Terang Makmur. Partially understanding the internet does not affect on taxpayer compliance, while the e-filling system and tax knowledge affect PT. Kreasi Mas Terang Makmur.
Co-Authors Dea Annisa Erika Astriani Aprilia Gyta Fitriandryany Rendy Rendy Salfani Tai Thina Thristyanah Suteja Tri Utami Wiwit Irawati Wiwit Irawati Zulfa Rosharlianti