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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 Journal of Current Studies in SDGs Journal of Current Studies in SDGs
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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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
Does Accounting Information Systems (AIS) Important for MSMEs? Case Study on MSMEs in Yogyakarta Towards SDG 8 Tatik Tatik; Doddy Setiawan; Falikhatun Falikhatun; Taufiq Arifin
Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.3.301

Abstract

Objective: The study aims to examine the implementation and development of Accounting Information Systems (AIS) in Micro, Small, and Medium Enterprises (MSMEs) in Yogyakarta and identify factors influencing AIS adoption to support sustainable economic growth aligned with Sustainable Development Goal (SDG) 8. Method: The research employed a qualitative approach using a multi-case study method involving three MSMEs representing micro, small, and medium business categories. Data were collected through in-depth interviews, observations, documentation, and literature studies. The data analysis followed an interactive model consisting of data reduction, data display, and conclusion verification.  Results:  The findings reveal differences in AIS implementation among MSMEs based on business scale and organizational resources. Micro businesses still rely on manual accounting systems due to limited financial resources, inadequate human resource competencies, and insufficient technological infrastructure. Small businesses have adopted digital AIS through external software providers, while medium businesses have developed integrated AIS using internal developers. AIS implementation provides benefits including improved financial information accuracy, operational efficiency, internal control, and strategic decision-making capabilities.  Novelty: The study contributes empirical evidence regarding the different stages of AIS adoption among MSMEs and highlights the importance of aligning technological capability, financial readiness, and human resource development to achieve sustainable digital transformation. The findings support SDG 8 by strengthening MSME competitiveness and promoting inclusive economic growth through technology-based management systems.
Does Accounting Information Systems (AIS) Important for MSMEs? Case Study on MSMEs in Yogyakarta Towards SDG 8 Tatik Tatik; Doddy Setiawan; Falikhatun Falikhatun; Taufiq Arifin
Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.3.301

Abstract

Objective: The study aims to examine the implementation and development of Accounting Information Systems (AIS) in Micro, Small, and Medium Enterprises (MSMEs) in Yogyakarta and identify factors influencing AIS adoption to support sustainable economic growth aligned with Sustainable Development Goal (SDG) 8. Method: The research employed a qualitative approach using a multi-case study method involving three MSMEs representing micro, small, and medium business categories. Data were collected through in-depth interviews, observations, documentation, and literature studies. The data analysis followed an interactive model consisting of data reduction, data display, and conclusion verification.  Results:  The findings reveal differences in AIS implementation among MSMEs based on business scale and organizational resources. Micro businesses still rely on manual accounting systems due to limited financial resources, inadequate human resource competencies, and insufficient technological infrastructure. Small businesses have adopted digital AIS through external software providers, while medium businesses have developed integrated AIS using internal developers. AIS implementation provides benefits including improved financial information accuracy, operational efficiency, internal control, and strategic decision-making capabilities.  Novelty: The study contributes empirical evidence regarding the different stages of AIS adoption among MSMEs and highlights the importance of aligning technological capability, financial readiness, and human resource development to achieve sustainable digital transformation. The findings support SDG 8 by strengthening MSME competitiveness and promoting inclusive economic growth through technology-based management systems.
Co-Authors Doddy Setiawan Falikhatun Falikhatun Khoirina Noor Anindya Maharani, Yestias Maisaroh Maisaroh Mellisa Fitri A Andriyani Muzakir Muhammad Khalifah Al Hakim Muhammad Manar Barmawi Selfira Salsabilla Taufiq Arifin Zulfa Farah HH