Articles
Kebijakan Pemerintah Sebagai Solusi Meningkatkan Pengembangan UMKM di Masa Pandemi
Vina Natasya;
Pancawati Hardiningsih
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi
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DOI: 10.33087/ekonomis.v5i1.317
This study aims to analyze the effect of providing social assistance, tax incentives, and expansion of working capital on the development of MSMEs during the Covid-19 pandemic. The research was conducted at UMKM West Semarang and Central Semarang. The population in this study were MSME actors who had taken advantage of tax incentives and received social assistance in West and Central Semarang 2. Purposive sampling was used to obtain a sample of 269 MSMEs. The research data were obtained as many as 56 observations carried out on a weekly basis from April to October 2020 using the documentary method. The analysis technique uses multiple linear regression to test the research hypothesis. The results showed that the provision of social assistance, tax incentives, and expansion of working capital affected the development of MSMEs during the Covid-19 pandemic. This research is based on testing through industrial attractiveness theory approach. The results of this study can provide additional information for the government in preparing a large scheme for economic protection and recovery programs for MSMEs affected by Covid-19 as well as evaluating the MSME business strategy towards a modern UMKM business model while maintaining health protocols.
Determinan Minat Pembayaran Zakat Profesi Di Masa Pandemi Covid – 19
Lutfi Surya Kusuma;
Pancawati Hardiningsih
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha
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Penelitian ini bertujuan untuk menganalisis faktor apa saja yang dapat mempengaruhi minat pembayaran zakat profesi. Objek penelitian ini adalah muzakki yang membayarkan zakat di Basnaz dan Rumah Zakat kota Semarang. Metode pengambilan sampel yaitu quota sampling. Sumber data menggunakan kuesioner yang dibagikan melalui link Google Form ke 102 responden. Hasil penelitian menunjukkan bahwa akuntabilitas, transparansi dan kepercayaan kepada lembaga zakat berpengaruh positif signifikan terhadap minat pembayaran zakat. Sebaliknya hasil penelitian membuktikan tidak ada pengaruh antara literasi zakat, jumlah pendapatan muzakki dan tingkat religiusitas muzakki. Pengaruh terbesar terdapat pada kepercayaan kepada lembaga zakat diikuti oleh akuntabilitas dan transparansi. Uji koefisien determinasi menyimpulkan hasil bahwa variasi akuntabilitas, transparansi, literasi zakat, pendapatan, religiusitas dan kepercayaan dapat menjelaskan minat pembayaran zakat profesi artinya dalam membentuk minat pembayaran zakat dapat didorong oleh variabel independent tersebut, muzakki yang memiliki kepercayaan akan kredibilitas Lembaga zakat akan memicu meningkatnya minat dalam membayar zakat profesi.
The Effect of Corporate Governance and Company Size on Tax Avoidance
Ceacilia Srimindarti;
Cici Andriani Widyaningsih;
Rachmawati Meita Oktaviani;
Pancawati Hardiningsih
Jurnal Organisasi dan Manajemen Vol. 18 No. 1 (2022)
Publisher : LPPM Universitas Terbuka
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DOI: 10.33830/jom.v18i1.1417.2022
Purpose – This study aims to examine the effect of corporate governance and company size on tax avoidance in manufacturing companies. Methodology – The population includes all the manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019 and the 288 companies used as samples were selected through the purposive sampling method. A regression model was used for analysis. Findings – The results showed that institutional ownership, independent commissioners, and audit committee did not affect tax avoidance but managerial ownership and firm size have some influence. It was recommended that companies improve good governance by reducing their tax avoidance policies while other variables such as audit quality, executive character, liquidity, accounting conservatism, and capital intensity are suggested to be added to further studies related to tax avoidance. Originality – The novelty of this study is examine all corporate governance mechanisms consist of institutional ownership, independent commissioner, audit committee, and managerial share ownership on tax avoidance.
PENINGKATAN KAPASITAS KEWIRUSAHAAN KOMUNITAS SANGGAR BATIK RAKYAT (SABARA) CABANG GENUK DENGAN SKILL PRODUKSI ECOPRINT
Ceacilia Srimindarti;
Pancawati Hardiningsih;
Moch Irsad;
Achmad Badjuri
ABDIMAS UNWAHAS Vol 7, No 1 (2022)
Publisher : Universitas Wahid Hasyim Semarang
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DOI: 10.31942/abd.v7i1.6560
Seorang wirausaha harus memiliki mindset pengetahuan yang terupdate dalam memahami hal-hal baru yang sedang berkembang untuk menunjang bisnis yang ada. Mindset wirausaha yang dinamis merupakan hal yang krusial untuk meraih kesuksesan dalam bisnis. Komunitas Sanggar batik Rakyat (SABARA) cabang Genuk terdiri gabungan ibu-ibu yang memiliki potensi keterampilan jahit-menjahit, karena sebagian besar pernah bekerja di Garmen di wilayah Demak. Kemampuan dan potensi yang dimiliki masyarakat menjadi sangat tepat dengan membangun kemampuan yang sudah dimiliki dan diarahkan untuk berusaha sendiri menjadi wirausaha baru dengan berbekal kemampuan yang sudah dimiliki. Peningkatan kapasitas kewirausahaan dilakukan dengan memberikan pelatihan, bimbingan teknis dan pendampingan secara berkelanjutan melalui berbagai skill salah satunya membuat kriya tangan di kain dengan teknik Ecoprint dengan harapan dapat dikembangkan untuk membuat produk turunan lain.Kata kunci: Mindset Wirausaha, Sanggar Batik Rakyat (SABARA), Teknik Ecoprint
PENUMBUHAN WIRAUSAHA BARU DI LINGKUNGAN KELURAHAN SEMBUNGHARJO GENUK
Pancawati Hardiningsih;
Ceacilia Srimindarti;
RR Dewi Handayani;
Askar Yunianto
ABDIMAS UNWAHAS Vol 6, No 1 (2021)
Publisher : Universitas Wahid Hasyim Semarang
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DOI: 10.31942/abd.v6i1.4435
Kewirausahaan perlu dikembangkan dalam rangka mensiasati terbatasnya lapangan kerja. Salah satu kegiatan wirausaha yang dapat dilakukan adalah model bisnis kanvas. Kewirausahaan adalah proses yang dinamis untuk menciptakan sesuatu produk baru, cara produksi baru, menyusun manajemen operasi untuk pengadaan produk baru, serta cara memasarkan produk tersebut. Jiwa dan watak kewirausahaan tersebut dipengaruhi oleh keterampilan, kemampuan, atau kompetensi. Kompetensi ditentukan oleh pengetahuan dan pengalaman berbisnis. Seorang wirausahawan adalah seseorang yang memiliki jiwa dan kemampuan tertentu dalam berkreasi dan berinovasi. Salah satu kegiatan wirausaha yang dapat dilakukan adalah model bisnis kanvas. Oleh karena itu kegiatan pengabdian ini dilakukan dalam rangka menangkap peluang bisnis kanvas. Kegiatan pengabdian dilakukan di Kelurahan Sembungharjo Kecamatan Genuk. Peserta pelatihan diikuti oleh ibu-ibu di wilayah kelurahan Sembungharjo. Waktu pelaksanaan kegiatan pengabdian masyarakat mulai dari tahap persiapan materi, tahap pelaksanaan hingga tahap penyelesaian yaitu pembuatan laporan akhir yang memerlukan waktu kurang lebih 2 bulan. Peserta pelatihan mempraktekkan secara langsung materi yang diberikan mengenai BMC. Pelatihan diharapkan bisa dikembangkan dengan memberikan pelatihan berupa pembuatan anggaran untuk memulai usaha dan pembukuan sederhana dari usaha yang akan dijalankan sehingga akan mengarah pada pembuatan laporan keuangan dan masalah perhitungan pajak hingga sampai pelaporan pajak. Kata kunci: kewirausahaan, model bisnis kanvas, SWOT
Kepatuhan Wajib Pajak Memediasi Determinan Penerimaan Pajak Penghasilan
Rachmawati Meita Oktaviani;
Pancawati Hardiningsih;
Ceacilia Srimindari
Jurnal Akuntansi Vol. 21 No. 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara
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DOI: 10.24912/ja.v21i2.201
This study aims to examine and analyze the factors affecting income taxrevenues with tax compliance as an intervening variable. The study consists of threeindependent variables that tax penalties, the service tax authorities, and awareness of thetaxpayer. While this research is tied in income tax revenues and intervening variable is taxcompliance.This study used purpose sampling technique and survey method withquestionnaires in collecting data. Respondent were sampled in this study is an individualtaxpayer who performs is 120 respondent in Semarang. Research data analysis usingmultiple analysis with the path analysis.The results showed that the variable tax penaltiesand service tax authorities an effect on tax compliance, awareness taxpayer has no effecton tax compliance, tax penalties, awareness of taxpayers and taxpayer compliance effecton income tax revenue, the service tax authorities had no effect on tax revenue income.Tax compliance successfully mediate the relationship between the variables ofservice taxauthoritiesagainst income tax revenue. Tax compliancenotsuccessfully mediate therelationship between thetax penalties andawareness taxpayeragainst income tax revenue.
Peran Religionsity Sebagai Pemoderasi Hubungan Money EthicsTerhadap Upaya Tax Evasion
Rachmawati Meita Oktaviani;
Ceacilia Srimindarti;
Pancawati Hardiningsih
Jurnal Akuntansi Vol. 22 No. 1 (2018): January 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara
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DOI: 10.24912/ja.v22i1.325
The purpose of this study was to examine and analyze the influence of money ethic, intrinsic and extrinsic religionsity against tax evasion. In addition to test and analyze the effects of intrinsic and extrinsic religionsity as moderating the relationship between money ethics against tax evasion. The theory rooted in selfishness that tax evasion action is not considered a violation because the act of self is not an ethics violation. While different views in the Theory of Ethics Teonom that, tax evasion is an act of abuse of religion because religion is recommended to give us what we have to help others poeple. Metode study is a quantitative method by distributing questionnaires to 113 individual taxpayers at the Tax Office in Semarang. The sampling technique used is convenience sampling. While data analysis technique used in this research is regression test moderation absolute difference using SPSS. The results showed that money ethics and intrinsic religionsity influence on tax evasion, while the extrinsic religionsity no effect on tax evasion. While variable intrinsic religionsity in this study proved to be moderate the relationship money ethics against tax evasion. But diferrent result showed extrinsic religionsty not moderate the relationship money ethics against tax evasion
Profitability Moderate The Effect Of Firm’s Characteristic On Capital Structure
Ceacilia Srimindarti;
Firdaus DamasSeptio Ardiansyah;
Pancawati Hardiningsih;
Rachmawati Meita Oktaviani
Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara
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DOI: 10.24912/ja.v23i2.580
The objective of this study is to examine and analyze the influence of the asset structure and the company size on the capital structure with profitability as a moderating variable. Company managers must make an efficient comparison between internal and external capital to maximize the benefits. The populations of this study areproperty and real estate companies which were listed in Indonesia stock exchange. The sample selection use purposive sampling method. The criteria which used for sampling were: (1) publishing financial statement; (2) make a profit; (3) holding data on asset structure and profitability; (4) using rupiah. The analysis tool usedin this research is PLS. The result of this study showed that asset structure and company size had a positive influence on the capital structure. Profitability moderate the influence of asset structure on the capital structure, and moderate the influence of the company size on a capital structure.
Regional Capabilities, Transfers And Wide Of Area Influence To Capital Expenditures With Moderation Of Economic Growth
Pancawati Hardiningsih;
Rachmawati Meita Oktaviani;
Caecilia Srimindarti
The Indonesian Journal of Accounting Research Vol 21, No 1 (2018): IJAR January 2018
Publisher : The Indonesian Journal of Accounting Research
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DOI: 10.33312/ijar.334
Abstract: The proper allocation of capital expenditure will support the smoothness of government tasks and public facilities so that it will increase the productivity of the regional economy and job creation. This study aims to determine the effect of local revenues, general allocation funds, surplus funding budget and the area of the capital expenditure with the moderation of economic growth. The population in this research is the district/city of Central Java province in 2012-2014 as many as 35 consisting of 29 districts and six municipalities. Research data were analyzed by using multiple linear regression analysis of quasi model with a base of interaction. The results of hypothesis testing can be concluded that the local revenue affects the capital expenditure with negative intensity. While general allocation fund, economic growth, and size of the region have a positive effect on capital expenditure. However, the surplus funding budget has no impact on capital expenditure. Economic growth can be moderated by the effects of local revenues and general allocation funds on capital expenditures. While economic growth does not moderate the influence of surplus funding budget on capital expenditures. The result of this research can be used as policy and correction of decision for the central government in determining fund allocation, and it is hoped that local government will be more selective in the use of fund as well as to develop the potential of a regional economic sector to increase local revenue to be more independent.Abstrak:Alokasi belanja modal yang tepat akan mendukung kelancaran tugas pemerintah dan fasilitas publik sehingga akan meningkatkan produktivitas ekonomi daerah dan penciptaan lapangan kerja. Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan lokal, dana alokasi umum, anggaran dana surplus dan luas belanja modal dengan moderasi pertumbuhan ekonomi. Populasi dalam penelitian ini adalah kabupaten / kota provinsi Jawa Tengah pada tahun 2012-2014 sebanyak 35 yang terdiri dari 29 kabupaten dan 6 kotamadya. Data penelitian dianalisis dengan menggunakan analisis regresi linier berganda model kuasi dengan basis interaksi. Hasil pengujian hipotesis dapat disimpulkan bahwa pendapatan lokal mempengaruhi belanja modal dengan intensitas negatif. Sedangkan dana alokasi umum, pertumbuhan ekonomi dan luas wilayah berpengaruh positif terhadap belanja modal. Namun, anggaran dana surplus tidak berpengaruh pada belanja modal. Pertumbuhan ekonomi dapat dimoderasi efek pendapatan lokal dan dana alokasi umum pada belanja modal. Sementara pertumbuhan ekonomi tidak memoderasi pengaruh anggaran dana surplus pada belanja modal. Hasil penelitian ini dapat digunakan sebagai kebijakan dan koreksi keputusan bagi pemerintah pusat dalam menentukan alokasi dana dan diharapkan pemerintah daerah akan lebih selektif dalam penggunaan dana serta untuk mengembangkan potensi sektor ekonomi daerah untuk meningkatkan pendapatan menjadi lebih mandiri.
EDUKASI PENCATATAN KEUANGAN SIMPAN PINJAM PKK KELURAHAN NGESREP KECAMATAN BANYUMANIK SEMARANG
Greg Anggana Lisiantara;
Pancawati Hardiningsih;
Ceacilia Srimindarti;
Bambang Sutejo
PENA ABDIMAS : Jurnal Pengabdian Masyarakat Vol 3, No 2 (2022): Juli 2022
Publisher : LPPM Universitas Pekalongan
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The problems faced by the PKK savings and loan business in the Ngesrep sub-district, Banyumanik sub-district, Semarang city are that recording has not been carried out properly according to generally accepted principles and how to present the financial statements of the savings and loan units that are simple and more informative. This educational activity is carried out in the form of counseling and training on recording financial transactions of the savings and loan unit and consultative/assistance assistance. This community service program was attended by 25 managers of savings and loan units in the Ngesrep sub-district, Banyumanik sub-district. The results show that the savings and loan unit of the PKK has begun to apply the usual accounting principles by fixing the bookkeeping of the savings and loan unit so that it does not only meet internal information needs. The recording system is carried out through a simple account to facilitate monitoring and reporting.Keywords: Transaction recording, consultative assistance, financial reports