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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Akuntansi Multiparadigma Infestasi E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Manajemen & Keuangan INFO ARTHA Jurnal Manajemen Keuangan Publik JURNAL PERSPEKTIF BEA DAN CUKAI Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Pajak Indonesia (Indonesian Tax Review) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Pengabdian Dharma Laksana Akbis: Media Riset Akuntansi dan Bisnis Jurnal Bina Manajemen Jurnal Ilmiah Publika Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Jurnal USAHA Jurnal Akuntansi dan Keuangan (JAK) Educoretax Pengmasku Journal of Law, Administration, and Social Science Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Jurnal Manajemen Perbendaharaan Jurnalku Jurnal Studi Pemerintahan dan Akuntabilitas e-Jurnal Apresiasi Ekonomi Education Journal: Journal Educational Research and Development Land Journal SENMEA JAS (Jurnal Akuntansi Syariah)
Biswan, Ali Tafriji
Politeknik Keuangan Negara STAN
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Makna Asas Neto Penerimaan Migas Sebagai Pengecualian dalam Praktik Akuntansi Pemerintahan Berbasis Akrual Ali Tafriji Biswan; Annisa Isnaini Maharotun
SUBSTANSI Vol 6 No 2 (2022): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v6i2.1584

Abstract

Berdasarkan Peraturan Pemerintah No. 71 Tahun 2010, akuntansi pendapatan akrual pemerintah pusat dilaksanakan berdasarkan asas bruto, yaitu dengan membukukan penerimaan bruto, dan tidak mencatat jumlah netonya (setelah dikompensasikan dengan pengeluaran). Namun, terdapat pengecualian yakni pencatatan neto untuk pendapatan PNBP migas sesuai dengan Pernyataan Standar Akuntansi Pemerintahan (PSAP) 02 tentang Laporan Realisasi Anggaran Berbasis Kas. Dalam pencatatan Penerimaan Negara Bukan Pajak (PNBP) Migas tersebut, yakni penerimaan negara dicatat sesuai porsi bagian pemerintah setelah memperhitungkan komponen pengurang migas berupa biaya-biaya yang dikeluarkan dalam hal memperoleh pendapatan. Pencatatan asas neto pendapatan migas dilakukan oleh Subdit Penerimaan Migas Direktorat Jenderal Anggaran (DJA). Studi dengan pendekatan kualitatif ini bertujuan mendalami pemberlakuan akuntansi pendapatan migas dan kesesuaiannya dengan standar akuntansi. Hasil penelitian menunjukkan bahwa secara umum pendefinisian, pengklasifikasian, dan praktik akuntansi pengakuan, pengukuran, dan penyajian sesuai dengan standar akuntansi, tetapi untuk pengungkapan pendapatan migas pada Catatan atas Laporan Keuangan masih perlu pelengkapan. Selain itu, dibutuhkan dukungan perangkat operasional guna membantu penerapan praktik akuntansi yang lebih baik yakni aplikasi pencatatan pendapatan migas dan pelatihan kepada para pegawai untuk menambah pengetahuan dalam akuntansi pengelolaan migas.      
Pendampingan Three in One pada UMKM Dafiz untuk Pembukuan Praktis, Aspek Perpajakan, dan Peluang Ekspor Ali Tafriji Biswan; Melvin Rosyadi Putra; Heni Sulastri; Aditya Subur Purwana
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 14, No 2 (2023): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v14i2.13993

Abstract

Usaha mikro, kecil, dan menengah (UMKM) memiliki peran dan kontribusi yang cukup besar dalam perekonomian Indonesia. Jumlah UMKM juga cukup banyak yakni sekitar 64,19 juta skala nasional dan 9.582 di wilayah Tangerang Selatan. Namun demikian, permasalahan UMKM yang tidak dapat dipungkiri adalah pembukuan yang belum tertib dan rapi, pemenuhan aspek perpajakan yang belum tepat, dan peluang pengembangan usaha (e-commerce) yang belum disadari. Tiga permasalahan itu ditemukan saat studi pendahuluan pada UMKM Dafizdi Tangerang Selatan, yang boleh jadi mencerminkan permasalahan bagi UMKM lainnya. Melalui pendekatansecara three in one (pembukuan, perpajakan, dan peluang ekspor), tim mengeksplorasi pendampingannya ke mitra UMKM Dafiz. Tim berhasil merealisasikan pendampingan tiga area tersebut melalui asistensi, simulasi praktik, dan penyusunan modul atau panduan teknis. Pada akhir kegiatan, UMKM Dafiz mengaku puas atas kegiatan pendampingan tersebut, dan berharap dapat diberikan pendampingan serupa ke UMKM lainnya di masa mendatang. 
MANAJEMEN PERSEDIAAN JUST-IN-TIME SEKTOR PUBLIK UNTUK LAYANAN PITA CUKAI Ali Tafriji Biswan Biswan; Hasyim Azhari
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 7 No. 1 (2023)
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

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

Abstract

Tuntutan masyarakat terhadap layanan prima membuat organisasi beradaptasi dan bersikap responsif dalam memenuhinya secara cepat dan tepat. Salah satu bentuk adaptasi dunia bisnis ke sektor publik adalah manajemen persediaan dengan sistem just-in-time. Meskipun pada mulanya diterapkan pada sektor bisnis, just-in-time selaras dengan karakter layanan sektor publik terkini. Studi ini bertujuan mengkonfirmasi layanan pita cukai di lingkungan Ditjen Bea dan Cukai berdasarkan karakteristik dan filosofi just-in-time. Metode kualitatif deskriptif digunakan dalam studi ini untuk menelusuri lebih mendalam proses bisnis objek studi. Hasil studi menunjukkan bahwa penggunaan aplikasi P3C dan CK-1 online dalam penyediaan dan pemesanan pita cukai merupakan wujud pull inventory system sebagaimana filosofi just-in-time. Tidak hanya untuk permintaan pokok, permintaan cukai tambahan juga menggunakan asas JIT. Bahkan dalam rangka efisiensi, pita cukai tak terpakai pihak pemesan mengganti biaya, sehingga efisiensi anggaran terjaga. Implikasinya layanan JIT hendaknya terus dikembangkan selaras perkembangan teknologi informasi.
Budgeting Management for the Top Priority and National Priority Programs of Nawacita Biswan, Ali Tafriji; Farida, Fitria Nur; Sandi, Hendrik Heri
Jurnal Manajemen dan Keuangan Vol 12 No 2 (2023): JURNAL MANAJEMEN DAN KEUANGAN
Publisher : Management Study Program, Faculty of Economic, Universitas Samudra, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmk.v12i2.8631

Abstract

Among many of the government-sector programs are the Top Priority and National Priority Programs. These programs translate the government's vision, which is known as Nawacita. It is undeniable that the Top Priority and National Priority Programs certainly require a budget. However, whether the Top Priority and National Priority programs received preferential treatment in budgeting still became an issue. For this reason, this study was intended to analyze whether there was any special treatment given to the budgeting process compared to other programs in general. This qualitative research utilized a case study model based on observations, interviews, and literature studies on Performance-Based Budgeting (PBB) management in the public sector. It was revealed that there was no special treatment for budgeting the Top Priority and National Priority Programs. This study also found several problems related to the budgeting coordination, so that activity plans were not fully following the budget. Finally, this study suggested that a greater need for budgeting skills and the importance of detailing budget information were also crucial.
Mengelola Audit pada Tahap Perencanaan Biswan, Ali Tafriji; Utomo, Dwi Prasetyo
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 2 No. 1 (2022): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (949.275 KB) | DOI: 10.35912/jastaka.v2i1.1678

Abstract

Purpose): This study aims to review the conformity of the implementation of financial report audit planning carried out by the XYZ Public Accountant Office with auditing standards, and get an overview of how good audit planning practices are considering the risk and management aspects of the engagement are taken into account. Methodology: The method used is descriptive qualitative combining literature studies and field studies. Public Accountant Office (KAP) XYZ (pseudonym) domiciled in Tangerang was used as the object of the case study. Results: The results show that the policies and procedures for planning audits of financial statements at KAP XYZ are generally in accordance with auditing standards and pay attention to risk, but due to time and cost factors there are exceptions to the involvement of members in planning and the use of specialists in conducting audits. Limitations: The limitations of this study are the relatively short field period, by only focusing on the study on the audit planning stage. Contribution: This study can be a comparison for auditors and KAPs, especially how the stages of planning activities are carried out, knowing their weak points (for example in the case that team members are not optimally involved in planning, even though they are executors of the audit program). In general, the study is also useful scientifically, namely linking aspects of management (management) with auditing practices at the planning stage.
Gagasan Perumusan University Values untuk Penguatan Visi-Misi Perguruan Tinggi dalam Menghadapi Tantangan Global Biswan , Ali Tafriji
Education Journal : Journal Educational Research and Development Vol. 8 No. 1 (2024)
Publisher : LPPM Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/ej.v8i1.1673

Abstract

Indeks Pembangunan Manusia (IPM) RI terus mengalami peningkatan sejak 2016. Pada tahun 2022 IPM RI adalah 0,750 (peringkat 114 dari 191). Tantangan pendidikan memang masih seputar kualitas pendidikan, lama pendidikan, dan kompetensi dasar, namun tantangan global yang menanti di depan ternyata lebih kompleks, yakni kompetensi olah data, teknologi, dan sosiokultural. Kompetensi harus dibangun secara kokoh berlandaskan nilai-nilai tertentu. Studi ini menguraikan gagasan pentingnya membangun university values dengan melibatkan mahasiswa. Gagasan itu digali menggunakan pendekatan kualitatif melalui kajian literatur dan studi perbandingan tolok ukur (benchmarking), lalu pengolahan nilai bersama oleh tim penggagas dan tim perumus university values. Hasil studi memberikan usulan university values yang lebih mengakomodasi keinginan perguruan tinggi dan rumusan nilai-nilai oleh mahasiswa, dengan harapan perpaduan nilai memberikan motivasi lebih dalam mengimplementasikannya.
A PERFORMANCE MEASUREMENT IN THE FRAMEWORK OF THE BALANCED SCORECARD: ITS IMPLEMENTATION AT THE PUBLIC SECTOR Biswan, Ali Tafriji; Sholikhah, Mar'atus; Sandi, Hendrik Heri
Jurnal Apresiasi Ekonomi Vol 12, No 1 (2024)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v12i1.681

Abstract

This study aimed to reveal the essence of the uniqueness of the balanced scorecard practice in the public sector based on its dynamics and characteristics. This qualitative research utilized a case study model combining literacy, data processing, in-depth interviews, and the researchers’ involvement. The results of the study indicate that the balanced scorecard can be adapted to an organization's vision and mission. Meanwhile, the customer perspective can be further divided into several perspectives, such as service partners and the stakeholder perspective, which became the ultimate goal of services. However, the financial aspect remained important and relevant for the object of the study even though it was not developed into a financial perspective independently. Instead, this aspect is included as a strategic objective from the perspective of learning and growth. In addition, the sharpening of the Key Performance Indicators (KPI) is also carried out after the results of the KPI achievement are measured and evaluated. Keywords: Performance Measurement, Balanced Scorecard, Key Performance Indicators, Public Sector.
Uji Coba Pendampingan Pembukuan UMKM Menggunakan Si Apik dan MYOB Biswan, Ali Tafriji; Januwardhani, Filistea Glory Chantika; Perdana Putra, Hardana Gading; Fahlevi, Muhammad Rizah; Negari, Muthi’a Sekhar
Journal Pemberdayaan Masyarakat Indonesia Vol 6 No 1 (2024): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.6.1.46-54

Abstract

Not only beneficial for students, accounting practice should make a real contribution to the business world industry world (DUDI). A real contribution to DUDI can be realized in the form of a social project for bookkeeping transactions for micro, small and medium enterprises (MSMEs), in this case the Big Sport Shoe Store. This project aims to help make it easier for MSMEs to record their business transactions using relatively practical tools. In this project, the team assists MSMEs in recording transactions using two devices, namely Si Apik and MYOB. The result of this project is that there is a tendency for MSMEs to choose Si Apik over MYOB because of the practicality and appearance of the application. Si Apik is more suitable for micro, small and medium businesses, while MYOB is more suitable for medium to large business units with a wider variety of transactions, including accommodating taxation.
REVITALISASI PASAR TRADISIONAL UNTUK PEMBERDAYAAN EKONOMI – SOSIAL KERAKYATAN: SUATU LESSON LEARNED Biswan, Ali Tafriji; Widiastiti, Komang Andriliani
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 9 (2024): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2024
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

This study evaluates the impact of the Pasar Banyuasri revitalization on trader performance and the challenges encountered in offering lessons for traditional market revitalization policies. Using a qualitative descriptive method, data was collected through interviews, observations, and document studies. Findings indicate that the revitalization has not fully met its objectives, with decreased trader income and empty stalls being significant issues. High retribution fees and the partially ineffective integration of the new Mall Pelayanan Publik (MPP) further impacted the revitalization outcomes. The novelty of this research lies in its in-depth analysis of the effects of traditional market revitalization and the impact of policy fees on traders, providing new insights for policy improvement and market strategies. This study offers valuable lessons for developing traditional market revitalization policies and significantly contributes to the literature on market management.
Penajaman Peran Penganggaran Sektor Publik Sebagai Alat Perencanaan Dan Pengendalian Ali Tafriji Biswan; Defian Panji Ponco Kusumo
JAS (Jurnal Akuntansi Syariah) Vol 5 No 1 (2021): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v5i1.341

Abstract

This study aims to examine the non-tax state revenue (NTSR) budgeting process at the Pesi Resort Police (object name be camouflaged). This study is a qualitative one with a comparative approach comparing the Resort Police's Budget Realization Report with the budgeting regulations. To meet the research objectives, conducted and processed data through literature studies and interviews. The study results found that most of the 96 percent NTSR came from services to the community in accordance with the duties and functions of the Resort Police. In general, the research object has fulfilled the budgeting process. However, it has not been carried out more carefully in terms of planning for NTSR revenue budget items. The realization of the NTSR target reaches 2,000 percent, considering that many revenue accounts are not budgeted. The study suggests that the study object should make a more detailed budget planning for each NTSR revenue budget item so that each item is more realistic so that it supports the use of NTSR funds to improve services according to budget as a planning controlling tool.
Co-Authors Abdul Aziz Aden, Salsabiyla Adiswastika, Sinta Alaika, Abdullah Aziz Alhadi, Fajar Alhadi Annisa Isnaini Maharotun Danial, Ahmad Defian Panji Ponco Kusumo Dwi Prasetyo Utomo, Dwi Prasetyo Emir Fahreza Zarnedi Emmir, Arga Fahlevi, Muhammad Rizah Farida, Fitria Nur Ferianto Wardani Fitri Irka Wahyu Niansyah Hany, Sharah Puan Hasyim Azhari Hendro Try Widianto Heni Sulastri Hermanda, Ilham Hidayat, Fikri Iklima Devi Grafitanti Ilham Hermanda Imapo, Yanuar Fiskar Januwardhani, Filistea Glory Chantika Khaq, M Zainul Larasati Larasati Lidya Primta Surbakti Malelak, Claudya Margareth Larasati Melvin Rosyadi Putra Nabila Maharani Agfi Nastiti Wirastuti Negari, Muthi’a Sekhar Perdana Putra, Hardana Gading Prayoga, Akhdan Nur Purwana, Aditya Subur Retno Dwi Larasati Rossari, Priscilla Oktiva Sandi, Hendrik Heri Sholikhah, Mar'atus Subakti, Lidya Primta Supriyadi, Agung Syahirul Alim Syahrurrahmah, Nur Wahyu Andika Widiastiti, Komang Andriliani Yoga Arif Wicaksono Zanuar Arifin