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All Journal Journal of Information System, Applied, Management, Accounting and Research AKURASI: Jurnal Riset Akuntansi dan Keuangan SULUH: Jurnal Abdimas Bina Gogik: Jurnal Ilmiah Pendidikan Guru Sekolah Dasar International Journal of Science and Society (IJSOC) RELEVAN : Jurnal Riset Akuntansi Jurnal Keuangan dan Perbankan Capacitarea : Jurnal Pengabdian Kepada Masyarakat Abdi Implementasi Pancasila: Jurnal Pengabdian kepada Masyarakat Akurasi

Susilawati

Universitas Pancasila

Author-ID : 2708979

Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Peningkatan Keterampilan Akuntansi Berbasis Teknologi Informasi Bagi UMKM Batik Cirebon Lailah Fujianti; Harimurti Wulandjani; Susilawati
SULUH: Jurnal Abdimas Vol 1 No 1 (2019): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v1i1.947

Accounting skills training for MSMEs is expected to be an orderly administration for partner MSMEs to accurately calculate the cost of production and to separate personal assets from business assets. The benefits for the Cirebon regional government are improving the quality of its human resources, increasing economic growth and PAD, reducing unemployment and poverty, reducing social inequality and disrupting security especially in the region. While the benefits for PPM-FEB-UP institutions contribute to the surrounding community and carry out the functions of the Higher Education Tridarma in the Field of Community Service which will provide added value to FEB-UP in particular and the academic community of Pancasila University in general.

Implementasi Berbagi Pengetahuan Sebagai Keunggulan Perusahaan Dalam Memenangkan Persaingan Bisnis Riyanto Wujarso; Susilawati Susilawati
JISAMAR (Journal of Information System, Applied, Management, Accounting and Research) Vol 6 No 3 (2022): JISAMAR: August 2022
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v6i3.583

Makalah ini bertujuan untuk mengetahui pentingnya instrumen berbagi pengetahuan dalam bisnis, dan untuk menjelaskan pengaruh berbagi pengetahuan sebagai kompartemen kunci dari manajemen pengetahuan pada proses bisnis dan kinerja organisasi berdasarkan penelitian saat ini. Metode kualitatif berdasarkan pencarian komprehensif dari berbagai database terkemuka telah digunakan untuk tujuan penelitian ini. Hasil dari penelitian menunjukkan berbagi pengetahuan mempengaruhi kinerja organisasi dari berbagai aspek seperti; manajemen, pengambilan keputusan, dan prosedur produksi. Dalam komunitas berbasis pengetahuan, kemampuan perusahaan untuk menciptakan, mempertahankan, dan mengkomunikasikan pengetahuan memiliki pengaruh yang besar terhadap kinerjanya. Berbagi pengetahuan adalah dasar keunggulan kompetitif karena dimensi implisit dan kompleksitas untuk ditiru atau diganti. Oleh karena itu, perusahaan yang mampu mencapai berbagi pengetahuan yang sukses cenderung berkinerja lebih baik. Dalam penelitian ini juga penulis menyimpulkan ada empat faktor utama yang mempengaruhi berbagi pengetahuan antarindividu dalam organisasi: sifat pengetahuan, motivasi untuk berbagi, peluang untuk berbagi, dan budaya kerja.

Sales Growth, Net Profit Margin, Return On Equity, dan Cost Of Fund Terhadap Struktur Modal (Studi Kasus pada Perusahaan Otomotif dan Komponen yang Ter-daftar di Bursa Efek Indonesia Tahun 2015-2018) Susilawati Susilawati
Jurnal Keuangan dan Perbankan Vol 15, No 1 (2018): Jurnal Keuangan Dan Perbankan, Volume 15 No. 1, Desember 2018
Publisher : STIE Indonesia Banking School

The capital structure of companies is substantial for every company because the capital structure of com-panies has a direct effect on the financial position of the company. This research aims to get empirical evi-dence on the influence of financial performance that is represented by sales growth, net profit margin, re-turn on equity and cost of fund to the capital structure. This research takes 12 samples of automotive and component companies which are listed in Indonesia Stock Exchange from 2015-2018. The method used in the research by using multiple linear regression analysis by the research aim on simultaneously and par-tial influence contribution analysis. This study concludes that independent variables sales growth, net profit margin, return on equity and cost of the fund are simultaneously have a positive influence and signif-icant with capital structure. The independent variables that have a positive and significant influence on the capital structure are sales growth, net profit margin and return on equity and cost of fund. However, inde-pendent variables that partial have significance influence to the capital structure is net profit margin. It means that the net profit margin is the best representation of independent variables to appraise that capital structure on automotive and component company .

The Effect of Leverage and Good Corporate Governance on Sustainability Report Disclosure Susilawati; Sri Ambarwati; Roy Prakoso
International Journal of Science and Society Vol 4 No 4 (2022): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v4i4.553

The objective of this study was to examine the impact of leverage and good corporate governance on the disclosure of a company's sustainability report. This study employs quantitative methods. This study utilizes secondary data, specifically annual reports and sustainability reports or Sustainability Reports of banking businesses listed in BUKU 2, both of which were listed on the Indonesia Stock Exchange (IDX) during the period of 2020-2021. This study employed descriptive statistical tests, classical assumption tests including normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests, and hypothesis testing including coefficient of determination test, f test, and t-test. The analytical tool used in this study is the SPSS 2.6 application. The results of this study indicate that Leverage, the Number of Boards of Commissioners, and the Number of Audit Committees do not influence the disclosure of sustainability reports in the banking industry listed in BUKU 2. At the same time, the proportion of Independent Commissioners affects the disclosure of sustainability reports in the banking industry listed in BUKU 2. Furthermore, the results of simultaneous calculations show that the Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), the Board of Commissioners, the Independent Board of Commissioners, the Audit Committee and Total Assets simultaneously (simultaneously) have a significant effect on the disclosure of the sustainability report as well as the regression equation used in this study is reliable.

Tatakelola Keuangan UMKM Berbasis ETAP dan Android Untuk Meningkatkan Efisiensi Kinerja Usaha pada Era Covid-19 Normal Baru Sailendra Sailendra; Syahril Djaddang; M. Ardiansyah Syam; Susilawati Susilawati; Nungki P
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 1 No 02 (2021)
Publisher : Universitas Pancasila

Abstrak Usaha Mikro Kecil dan Menengah (UMKM) dan Koperasi, merupakan salah satu pilar serta tulang punggung perekonomian bangsa, yang menyerap banyak tenaga kerja dan kesempatan berusaha pada sektor informal. Pandemi Covid-19 dan disrupsi industri 4.0 telah merubah tatanan sosial-ekonomi, turut mempengaruhi jenis industri ini. Salah satu tantangan yang dihadapi oleh UMKM dan Koperasi saat ini, masih rendahnya literasi akuntansi dan tatakelola keuangan, ditambah dengan transformasi tatanan sosial-ekonomi dari sistem konvensional ke sistem digital. Salah satu solusi untuk meningkatkan pengetahuan UMKM dan Koperasi terhadap dunia digital yang berhubungan dengan literasi akuntansi dan tatakelola keuangan yaitu melalui pelatihan, pendampingan dan penelitian. Pelatihan, pendampingan dan penelitian terhadap para pelaku UMKM dan Koperasi ini dilakukan dengan metode berinteraksi langsung melalui tatap muka dan observasi lapangan. Implikasi dari hasil pelatihan, pendampingan dan penelitian, merekomendasikan agar pelatihan dan pendampingan yang dilakukan oleh akademisi bersinergi dengan Dinas Koperasi dan UMKM, perlu terus dilakukan secara berkesinambungan. Karena, dengan pelatihan dan pendampingan yang berkesinambungan, literasi dan keterampilan akuntansi berbasis SAK ETAP dan tatakelola keuangan berbasis teknologi digital Android UMKM dapat ditingkatkan. Sehingga efisiensi dan kinerja usaha dapat tercapai. Terutama pada era pandemi Covid-19 dan normal baru, agar pelaku usaha UMKM tetap dapat eksis dan mampu berkompetisi dalam menghadapi persaingan usaha. Kata Kunci: umkm dan koperasi, efisiensi dan kinerja usaha, akuntansi berbasis android, digitalisasi takakelola keuangan, covid-19, normal baru. Abstract Micro Small and Medium Enterprises (MSMEs) and Cooperatives are one of the pillars and backbone of the nation's economy, which absorbs a lot of labor and business opportunities in the informal sector. The Covid-19 pandemic and industrial disruption 4.0 have changed the socio-economic order; it also affects this type of industry. One of the challenges faced by MSMEs and Cooperatives today is the low accounting literacy and financial governance, coupled with the transformation of the socio-economic order from conventional to digital systems. One solution to increase the skill and knowledge of MSMEs and Cooperatives to the digital system related to accounting literacy and financial governance is through training, mentoring, and research. Pieces of training, mentoring, and research on MSMEs and Cooperative members are conducted by interacting directly through face-to-face and field observation. The implications of the results of this training, mentoring and study, recommend that the training and mentoring undertaken by academics in synergy with Cooperatives and MSMEs Government need to continue to be carried out on an ongoing basis. With continuous training and mentoring, literacy, and accounting skills based on SAK ETAP and financial governance based on Android, MSMEs can be improved to achieve the business's efficiency and performance. Especially in the era of the Covid-19 pandemic and the new normal, MSMEs are still available to exist and compete in the business competition. Keywords: msmes and cooperative, efficiency and business performance, android-based accounting, digitization of financial governance, covid-19, new normal.

Literasi Penyusunan Pelaporan Pajak Penghasilan Orang Pribadi Pelaku Usaha Kecil UMKM Kota/Kabupaten Sukabumi Susilawati; Syahril Djaddang; Zulkifli; Mombang Sihite; Findita; Nurmala Ahmar; M. Ardiansyah Syam
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 1 No 03 (2021)
Publisher : Universitas Pancasila

ABSTRAK Pajak merupakan kontribusi wajib rakyat kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi kemakmuran rakyat. Saat ini, pertumbuhan UMKM berkembang dengan pesat, hal ini tidak terlepas dari pembebanan pajak yang harus disetorkan oleh pelaku UMKM dan besarnya setoran tersebut berdasarkan ketentuan yang sudah dijelaskan dalam PP Nomor 46 tahun 2013 dengan tarif 1 % dan turunkan menjadi 0,5% berdasarkan PP Nomor 23 tahun 2018. Sekolah Pascasarjana Universitas Pancasila bekerjasama dengan Universitas Muhamadyah Sukabumi bersama Sukabumi Enterpreneur Association (SEA) memberikan pelatihan penyusunan pelaporan Pajak Penghasilan Orang Pribadi yang melakukan usaha tertentu. Pelatihan yang diberikan merupakan pelatihan agar UMKM bisa memahami tentang PPh Orang Pribadi yang melakukan usaha, kemudian bisa menghitung, menyusun serta melaporkan PPh Orang Pribadi setiap periodenya baik secara periode bulanan atau masa dan periode tahunan. Metode pelaksanaan pengabdian masyarakat ini dilakukan dengan cara pemberian materi perpajakan, pajak penghasilan (PPh) OP, dan mengisi e-spt. Peserta UMKM di Kota dan Kabupaten Sukabumi memiliki kemampuan dalam menghitung dan menyusun pelaporan pajak usahanya. ABSTRACT Tax is an obligatory payment of the people to the state that is owing by individuals or entities that are coercive in nature based on the law and are utilized for the state's purposes for the prosperity of the people without receiving direct recompense. The rapid growth of MSMEs cannot be separated from the imposition of taxes that must be submitted by MSME actors, and the amount of the deposit is based on the conditions outlined in PP No. 46 of 2013 at a rate of 1%, which was decreased to 0.5 percent by PP No. 23 of 2018. Pancasila University's Graduate School, in partnership with the University of Muhamadyah Sukabumi and the Sukabumi Entrepreneur Association (SEA), offers instruction in the preparation of income tax returns for persons who operate particular enterprises. The program is designed to help MSMEs understand how personal income tax affects their firm and how to calculate, assemble, and report personal income tax on a monthly or annual basis. This type of community service implementation entails submitting tax materials, income tax (PPh) OP, and completing the e-SPT. The ability to calculate and produce business tax reports is available to MSME participants in the City and District of Sukabumi.

Study Action Research: Literasi Akuntansi UMKM Berbasis ETAP dan Android Pada Era Covid-19 Normal Baru Syahril Djaddang Djaddang; Sailendra S; M. Ardiansyah Syam; Susilawati Susilawati; Nunky P
Abdi Implementasi Pancasila:Jurnal Pengabdian kepada Masyarakat Vol 1 No 1 (2021): Mei
Publisher : Universitas Pancasila

Abstract The purpose of implementing community service and research (action research) is to accelerate the process of developing an entrepreneurial culture; to increase the knowledge of MSMEs and Cooperatives in the digital world related to ETAP and Android-based accounting literacy through training, mentoring and research on MSME and cooperative actors in Bogor City. The Covid-19 pandemic and industrial disruption 4.0 have changed the socio-economic order; it also affects this type of industry. One of the challenges faced by MSMEs and Cooperatives today is the low accounting literacy and financial governance, coupled with the transformation of the socio-economic order from conventional to digital systems. One solution to increase the skill and knowledge of MSMEs and Cooperatives to the digital system related to accounting literacy and financial governance is through training, mentoring, and research. Pieces of training, mentoring, and research on MSMEs and Cooperative members are conducted by interacting directly through face-to-face and field observation. The implications of the results of this training, mentoring and study, recommend that the training and mentoring undertaken by academics in synergy with Cooperatives and MSMEs Government need to continue to be carried out on an ongoing basis. With continuous training and mentoring, literacy, and accounting skills based on SAK ETAP and financial governance based on Android, MSMEs can be improved to achieve the business's efficiency and performance. Especially in the era of the Covid-19 pandemic and the new normal, MSMEs are still available to exist and compete in the business competition.

PELATIHAN PENYUSUNAN PELAPORAN PPH BADAN BAGI UMKM KECAMATAN SEKAYU KABUPATEN MUSI BANYUASIN Ameilia Damayanti; Susilawati Susilawati; Ahmad Ali Akbar Aslamy
Abdi Implementasi Pancasila:Jurnal Pengabdian kepada Masyarakat Vol 1 No 1 (2021): Mei
Publisher : Universitas Pancasila

Pajak merupakan kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang dengan tidak mendapatkan imbalan langsung dan digunakan untuk keperluan negara bagi kemakmuran rakyat. Saat ini, pertumbuhan UMKM berkembang dengan pesat, hal ini tidak terlepas dari pembebanan pajak yang harus disetorkan oleh pelaku UMKM dan besarnya setoran tersebut berdasarkan ketentuan yang sudah dijelaskan dalam PP Nomor 46 tahun 2013. FEB Universitas Pancasila bekerjasama dengan Program Pembangunan dan Pemberdayaan Masyarakat Desa (P3MD) Kementrian Desa Pembangunan Daerah Tertinggal dan Transmigrasi Kabupaten Musi Banyuasin Provinsi Sumetera Selatan dalam memberikan webinar pelatihan penyusunan pelaporan PPh Badan bagi UMKM. Pelatihan yang diberikan merukan pelatihan agar UMKM bisa memahami tentang PPh Badan, kemudian bisa menghitung, menyusun serta melaporkan PPh Badan setiap periodenya. Metode pelaksanaan pengabdian masyarakat ini dilakukan dengan cara pemberian materi perpajakan, pajak penghasilan (PPh) Badan, dan mengisi e-spt. Peserta UMKM di Kecamatan Sekayu Kabupaten Musi Banyuasin, Sumatera Selatan memiliki kemampuan dalam menghitung dan menyusun pelaporan pajak usahanya. Keywords: Penyusunan Pelaporan, PPh Badan, UMKM, e-spt

IMPLEMENTASI PEMASARAN DIGITAL dan APLIKASI AKUNTANSI UKM “BERBASIS ANDROID” BADAN USAHA MILIK DESA (BUMDes) Di Kecamatan TOMO – Kabupaten SUMEDANG Syahril Djaddang; Shanti Lysandra; Derryawan Derryawan; Fahruddin Salim; Susilawati Susilawati; M. Ardiansyah Syam; Endang Ety M
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 3 No 01 (2023)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2023.003.01.01

Micro, Small and Medium Enterprises (MSMEs) have a very important role for the economy in Indonesia. MSMEs are found in every region, for example traders in traditional markets, food stalls, craftsmen, home businesses, street vendors. There are 9 MSME business fields, namely Micro Enterprises, Small Enterprises and Medium Enterprises in Tomo District, Sumedang Regency, West Java, under the coordination of Bumdes and BumdesMa, which are divided into three categories of micro, small and medium enterprises. The purpose of implementing this PKM is to accelerate the process of developing digital marketing and the practice of preparing Android-based PSAK ETAP UKM financial reports; Help create access for the creation of new entrepreneurs who implement digital marketing and Android-based bookkeeping. The results of PKM through training, namely MSME participants who do not understand how to do marketing through digital marketing / e-Commerce, there are still many MSME actors in archiving and recording transactions in making financial reports, both manually and digitally. With this PKM activity, MSME actors have a strong interest and desire to learn how to implement marketing through online media/digital marketing, as well as make it easy for MSME actors to find out the performance of MSME businesses through BUMDes/BUMDesma for financial reports made digitally based on Android.

Fraud teori, dan keterkaitan dengan bidang akuntansi, manajemen, ethical culture, audit dan tehnologi: Suatu studi literatur Sri Ambarwati; Susilawati Susilawati; Ameilia Damayanti; Roy Prakoso
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i2.1013

This article delves into various theories about fraud and their development, explaining why the theory of fraud is both broad and constantly evolving. The method used in this research was a literature study, referencing the period since the beginning of the development of the Fraud theory. Each theory is criticized for giving way to new variables, making the most appropriate contribution to scientific development, and explaining fraud prevention practices in companies. Research on fraud has been widely carried out both abroad and in Indonesia. The findings from this literature study reveal that fraud is inseparable from ethics. It is necessary to incorporate ethical elements into higher education curricula and to include aspects of information technology in theoretical models due to the increasingly advanced technological developments. It is necessary to incorporate ethical elements into higher education curricula and to include aspects of information technology in theoretical models due to the increasingly advanced technological developments. Public interest statement Fraud is not solely related to management accounting but also involves behavioral accounting and psychological aspects, which should be integrated because fraud involves organizational and human behavior.

Co-Authors Ahmad Ali Akbar Aslamy Ameilia Damayanti Ameilia Damayanti Ameilia Damayanti Damanhuri Derryawan Derryawan Djaddang, Syahril Endang Ety M Fahruddin Salim Findita Gabriella Harimurti Wulandjani LAILAH FUJIANTI M. ARDIANSYAH SYAM M. Ardiansyah Syam Mombang Sihite Nungki P Nunky P Nurmala Ahmar Riyanto Wujarso Roy Prakoso Sailendra S Sailendra Sailendra Shanti Lysandra Syahril Djaddang Djaddang Wika Hardika Legiani Zulkifli

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