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All Journal Journal of Innovation and Applied Technology Jurnal VOK@SINDO Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS International Journal of Economics Development Research (IJEDR)
San Rudiyanto
Univeritas Brawijaya
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Peningkatan Dan Pengembangan Kompetensi Dasar Leadership Bagi Calon Leader "KAN Jabung Syariah Malang" Menggunakan Metode Problem Solving Rini Agustina; Sovie Rosalin; San Rudiyanto; Okky Pramudiptha
JURNAL APLIKASI DAN INOVASI IPTEKS "SOLIDITAS" (J-SOLID) Vol 5, No 1 (2022): Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS
Publisher : Badan Penerbitan Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/js.v5i1.3039

Abstract

KAN Jabung Syariah which is engaged in agribusiness and trade and services with a core business of dairy cows, and several other supporting business divisions that are developing require the improvement and development of the human resources of its members. Several potential human resources were appointed and selected from the staff level to be the next leader candidate. Leaders consider it necessary to provide a briefing to prospective leader candidates so that their basic competence, namely leadership, is fulfilled because this team does not only serve as routine extension workers but also as assistants. Basic leadership training is carried out through online mentoring for 2 months. The material provided is adjusted to the development of leadership, especially during the pandemic. The results of the training in the form of an increase in participants' understanding by 25% which were carried out through pretest and posttest during the training and the results of a participant satisfaction questionnaire of 85% stated that participants felt enlightened, additional knowledge and solutions to leadership problems. Most of them want similar training on a regular basis as motivation in their work.
Implementasi Aplikasi Si-Audi Dalam Meningkatkan Kualitas Mutu Hasil Audit Intern San Rudiyanto
Journal of Innovation and Applied Technology Vol 7, No 2 (2021)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiat.2021.006.02.2

Abstract

Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif. Data penelitian diperoleh melalui telaah literature, Forum Group Discussion (FGD) dengan stakeholder, wawancara tes dan dokumentasi. Hasil penelitian ini menunjukkan bahwa rancangan aplikasi sistem audit internal (SI-AUDI) yang diimplementasikan sangat membantu auditor dalam menyusun kertas kerja audit (KKA) serta dapat menjadi solusi dalam mengatasi problematika yang sering dihadapi auditor terkait masalah penantausahaan kertas kerja audit dengan menggunakan mekanisme manual. Namun demikian, hasil evaluasi dudi saat implemantasi SI-AUDI dalam proses audit intern masih menemukan adanya kelemahan yang ada pada aplikasi ini, yaitu aplikasi ini hanya bisa digunakan untuk kegiatan audit, atau belum dapat digunakan untuk dipalikasikan dalam jenis pengawasan lain seperti review, konsultatif, monitoring dan evaluasi serta bentuk pengawasan lain.
Educational System Innovation Through Collaboration Between Universities And Industry; (Case Study Program At Vocational University Of Brawijaya) San Rudiyanto; Amelia Ika Pratiwi; Vinna Sukmawati
Journal of Innovation and Applied Technology Vol 6, No 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Brawijaya

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Abstract

The purpose of this study was to determine the concept of an Industrial collaboration system (collaborative system) in the Vocational Education Program of Universitas Brawijaya. This study uses a descriptive exploratory method in order to obtain comprehensive knowledge digging. especially related to the collaborative system implemented. 
Analisis Implementasi Kebijakan Akuntansi Pendapatan Pada Pemerintah Kota Malang San rudiyanto; Mirza Dyah Ariyanti
Jurnal VOK@SINDO Vol 6, No 1 (2018)
Publisher : Program Pendidikan Vokasi Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (54.981 KB)

Abstract

This study aims to analyze the implementation of income accrual-based accounting policies in Malang City Government. This research is a qualitative research by using descriptive approach. Sources were obtained from unstructured interviews, observations, and documentation studies. The results of research related to the implementation of accounting policy in Malang City Government can be summarized as follows, namely the implementation of accounting policy of local tax revenue in general has been referring and in accordance with Government Regulation number 71 of 2010 on Accrual Based Government Accounting Standards. In fact, the City Government of Malang also has owned and established rules of technical implementation related to the System and Accounting Policies in the mayoral regulations. However, there is still a mistake in the recognition and recording of receipts obtained from the overpayment of local taxes. The city government of Malang noted the overpayment of this area tax as other income. This is not in accordance with the principle of revenue accounting in accordance with applicable SAP.
EKUALISASI SPT MASA PPN TERHADAP SPT TAHUNAN BADAN DALAM MENGANTISIPASI PEMERIKSAAN PAJAK PADA PT X Viga Maulani Eka Saputri; san Rudiyanto
VOK@SINDO : Jurnal Ilmu-Ilmu Terapan dan Hasil Karya Nyata Vol 9, No 2 (2021)
Publisher : Fakultas Vokasi Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.vokasindo.2021.009.2.5

Abstract

Penelitian ini bertujuan untuk menghasilkan titik keseimbangan (Ekualisasi) antara SPT Masa PPN dan SPT Tahunan Badan yang dilaporkan oleh PT X. Objek Penelitian ini adalah PT X yang mendapatkan Surat Permintaan Penjelasan atas Data dan/ atau Keterangan (SP2DK) karena perbedaan pembelian yang terlapor pada SPT Masa PPN dan SPT Tahunan. Penelitian ini menggunakan teknik analisis kuantitatif dengan metode analisis tingkat keseimbangan antara pajak yang dilapor dengan laporan keuangan. Sumber data diperoleh dari studi dokumentasi dan kepustakaan. Setelah dilakukan analisis dengan ekualisasi, diketahui bahwa perbedaan dikarenakan karena adanya pembelian yang belum dikreditkan, sehingga PT X harus melaporkan faktur pembelian yang belum dikreditkan serta melakukan pembetulan pada SPT Masa PPN dan pada SPT Tahunan Badan tersebut. Setelah dilakukan pembetulan, omset perusahaan juga mengalami peningkatan sehingga terjadi kurang bayar dan atas kurang bayar tersebut, PT X harus membayar sanksi administrasi
An Analysis of PPH 25 Incentive Utilization Rezanda Tito Arnata Putra; San Rudiyanto
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.3341

Abstract

This study aims to determine how the implementation of PT.X's tax obligations before and after utilizing Income Tax Article 25 incentives during the Covid-19 Pandemic, in order to assess the benefits of utilizing these incentives on the Company. The method used is descriptive analysis method with case method. The data obtained will be processed and analyzed in accordance with the theory studied to draw conclusions. From the results of the study it can be concluded that the incentives have been utilized properly by PT. X, and this utilization has a good impact or provides benefits for the company, which means that the Income Tax Article 25 incentive has been right on target for the company. The amount of Income Tax Article 25 installments before and after utilizing Income Tax Article 25 incentives during the Covid-19 Pandemic.
Co-Authors Amelia Ika Pratiwi Mirza Dyah Ariyanti Pramudhita, Okky Rezanda Tito Arnata Putra Rini Agustina Sovie Rosalin Viga Maulani Eka Saputri Vinna Sukmawati