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All Journal JURNAL RELASI STIE MANDALA JEMBER Jurnal Abdimas Madani dan Lestari (JAMALI) Rahmatan Lil’alamin Journal of Community Services (RLA) Relasi : Jurnal Ekonomi
Tatik Tatik
Fakultas Bisnis Dan Ekonomika, Universitas Islam Indonesia
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Journal : JURNAL RELASI STIE MANDALA JEMBER

 1 
Implementasi SAK EMKM (Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah) Pada Laporan Keuangan UMKM (Studi Kasus Pada UMKM XYZ Yogyakarta) Tatik Tatik
RELASI : JURNAL EKONOMI Vol 14 No 2 (2018)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v14i2.260

Abstract

The perpetrators of SMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. This study aims to implement SAK EMKM in the preparation of financial statements of SMEs XYZ Yogyakarta. This research uses qualitative approach with case study method. The data used are primary data sourced from direct observation, interview and documentation of transaction evidence. The results of the research are the financial statements of MSME XYZ in the form of the statements of financial position, income statement and notes on financial statements. Keywords: MSME, financial report, SAK-EMKM, accrual basis, qualitative
Analisis Implementasi Kebijakan Harga Transfer Pada CV ABC Yogyakarta Tatik
RELASI : JURNAL EKONOMI Vol 16 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v16i1.343

Abstract

This study aims to analyze the implementation of transfer pricing policies on CV ABC Yogyakarta. This research uses a qualitative approach with a case study method. The data used are primary data sourced from direct observation, and documentation of financial records. The results showed the transfer price set by the company using the market price method. Market prices are considered an appropriate method of determining transfer prices because products transferred between divisions are in the external market as well. However, in the calculation of the contribution margin of the Division that transfers the product it needs to be re-evaluated. Overheads have not yet been calculated in calculating the contribution margin.
Analisis Pengambilan Keputusan Taktis Pelaku UMKM (Usaha Mikro, Kecil Dan Menengah) Di Masa Pandemi Covid’19 Tatik Tatik
RELASI : JURNAL EKONOMI Vol 17 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v17i1.416

Abstract

This study aims to analyze the tactical decisions of MSME actors during the Covid-19 pandemic. This research uses a qualitative approach with a case study method. The data used are primary data sourced from in-depth interviews and direct observation. Research respondents were 5 (five) MSME with different business fields. The results showed that the COVID-19 pandemic had several impacts on MSMEs, namely a decrease in turnover and operating profit, difficulty in distributing goods and uncollectible accounts. The tactical decisions taken by MSME players in order to maintain their business are the implementation of WFH (Work From Home) policies, cutting wages, cutting and delaying the payment of THR (Tunjangan Hari Raya), asking for relaxation and restructuring of bank credit, reducing the amount of production and making product innovations or service. Keywords: Tactical Decisions, MSME, Pandemic Covid'19
Efektivitas Dan Kontribusi Penerimaan Bea Perolehan Hak Atas Tanah Dan Bangunan Dalam Rangka Peningkatan Pendapatan Asli Daerah di Kabupaten Gunung Kidul Tatik Tatik; Yestias Maharani; Zulfa Farah HH; Muhammad Manar Barmawi
RELASI : JURNAL EKONOMI Vol 17 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v17i2.493

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi penerimaan BPHTB (Bea Perolehan Hak Atas Tanah dan Bangunan) dalam rangka peningkatan pendapatan asli daerah. BPHTB merupakan pajak atas perolehan hak tanah dan bangunan baik oleh pribadi maupun badan. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus pada Kabupaten Gunung Kidul - Yogyakarta. Data diperoleh dari dokumen dan wawancara. Informan/narasumber berasal dari berbagai pihak yang kompeten memberikan informasi yang diperlukan. Hasil penelitian ini menunjukkan bahwa penerimaan Bea Perolehan Hak Atas Tanah dan Bangunan di Kabupaten Gunung Kidul dapat dikategorikan cukup efektif, namun kontribusi dari Bea Perolehan Hak Atas Tanah dan Bangunan terhadap Pendapatan Asli Daerah (PAD) masih sangat kurang. Kata Kunci: Efektivitas, Kontribusi, Pajak, Pendapatan Asli Daerah
Co-Authors Khoirina Noor Anindya Maharani, Yestias Maisaroh Maisaroh Mellisa Fitri A Andriyani Muzakir Muhammad Khalifah Al Hakim Muhammad Manar Barmawi Selfira Salsabilla Zulfa Farah HH