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Kebijakan Insentif Pajak UMKM Di Masa Pandemi Covid -19 Asadi Asadi; Hermi Sularsih; Sukarno Himawan Wibisono; Ahmad Mukoffi
e-Journal Perdagangan Industri dan Moneter Vol. 10 No. 2 (2022): e-Journal Perdagangan Industri dan Moneter
Publisher : Prodi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to determine the MSME tax incentive policy during the Covid-19 pandemic at KPP Pratama Pasuruan. This research method is carried out qualitatively. The use of data in this research is based on interviews with tax officer. Data analysis in this research is explanatory or descriptive. The research finding that the MSME tax incentive policy during the Covid-19 pandemic at KPP Pratama Pasuruan was considered to help MSME business actors to reduce the amount of tax payable and increase the amount of local tax revenue. The tax incentive policy is regulated in PMK number 44/PMK.03/2020, by providing MSME tax incentives from 1 percent to 0.5 percent. Taxpayers are expected to take advantage of tax incentives so that they are more obedient in paying taxes to support Pasuruan tax revenues.

Pengembangan Usaha Mikro Kecil Dan Menengah Telor Asin Di Kelurahan Mojolangu Kota Malang Ahmad Mukoffi; Agustinus Soemardi Soebagio
JAPI (Jurnal Akses Pengabdian Indonesia) Vol 3, No 2 (2018)
Publisher : Universitas Tribhuwana Tunggadewi

Meningkatnya permintaan telur asin di pasaran dapat mendorong minat masyarakat Kecamatan Lowokwaru khususnya Kelurahan Mojolangu untuk mengembangkan usahanya. Untuk mengembangkan usahanya, usaha kecil dan menengah memiliki kendala dalam melakukan proses produksi. Permasalahannya adalah lamanya proses produksi telur asin yang disebabkan oleh pembuatan telur asin dan pencucian telur asin masih tradisional berdampak pada tidak terpenuhinya kebutuhan konsumen. Selain permasalahan pada proses produksi usaha mikro kecil dan menengah, kurangnya pengetahuan dan pemahaman terhadap penyusunan laporan keuangan dan pembinaan strategi pemasaran. Inovasi pembuatan telur asin dan pencucian telur asin menggunakan mesin membantu usaha mikro kecil dan menengah untuk memenuhi kebutuhan konsumen secara tepat waktu dengan jangka waktu proses pengasinan maksimal 3 hari dalam satu kali produksi. Alat pencucian telur asin yang diperlukan untuk membersihkan abu gosok yang menempel pada permukaan cangkang telur kurang lebih memerlukan waktu 5 sampai 10 menit dalam satu kali proses pencucian. Pelaksanaan pelatihan penyusunan laporan keuangan dan pembinaan strategi pemasaran membantu usaha mikro kecil dan menengah mengukur kinerja perusahaan

UPAYA PENINGKATAN PRODUKSI MAKANAN RINGAN LADU DENGAN MENGGUNAKAN INOVASI TEKNOLOGI DI DESA BANJAREJO DUSUN LAJU KECAMATAN NGANTANG Ahmad Mukoffi; Agustinus Soemardi Soebagio
JAPI (Jurnal Akses Pengabdian Indonesia) Vol 2, No 1 (2017)
Publisher : Universitas Tribhuwana Tunggadewi

Upaya untuk meningkatkan pendapatan usaha Mikro Makanan Ringan "LADU" Desa Banjarejo Dusun Laju Kecamatan Ngantang melalui inovasi teknologi oven pengeringan guna meningkatkan kapasitas produksi sehingga diharapkan dapat mengatasi ketergantungan terhadap pengeringan secara tradisional (Sinar Matahari). Dengan menggunakan alat yang modern memberikan kemudahan proses pengeringan yang dapat dilakukan kapan saja baik musim penghujan maupun kemarau. Menggunakan alat modern juga dapat mengeringkan adonan ladu dengan kapasitas besar. Pada proses pembuatan makanan ringan ladu ada proses pengeringan adalah dimana pengeringan merupakan cara untuk menghilangkan atau mengurangi kadar air dari suatu bahan beras ketan dengan metode penguapan melalui penggunaan energi panas dari alat pengering yang digunakan UKM Ladu Bu Siwa dan Ladu Mak Yah. Pengemasan ladu secara tradisional yang di lakukan Mitra mengalami permasalahan yang disebabkan oleh mudahnya ruangan kemasan terisi angin yang berdampak pada daya tahan produk ladu selama pemasaran. Proses pengemasan merupakan cara yang dilakukan Mitra dengan pembungkusan atau pewadahan pada ladu agar dapat terhindar dari angin, kotoran dan kerusakan.

EFEKTIVITAS PENGOLAAN DANA DESA DITINJAU DARI KUALITAS PELAPORAN KEUANGAN DESA DI DESA SUMBERSEKAR Yuliana Sagitarini; Ahmad Mukoffi; Soko Wikardojo; Sukarno Himawan
Jurnal Magister Akuntansi Trisakti Vol. 9 No. 1 (2022): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to determine the management of village funds on village financial reporting in the village of Sumbersekar and to determine the quality of village financial reporting in the village of Sumbersekar. This type of research is an interpretive qualitative method that is able to provide a rich picture of the context of the research, the process is interactive and by collecting data such as documentation and observation, as well as by collecting data from various sources which will be known as triangulation (combined), the type of data that is used. used are primary and secondary data, the source of data in this research is the source of data derived from informants. Data collection techniques are interviews, observation, documentation, and literature study, while the data analysis techniques used are a subject of various parts, the examination of the parts themselves and also the relationship between the sections in order to obtain a proper understanding and overall understanding of this research. Processing and data analysis using descriptive analysis. The results of the study can be stated that the effectiveness of village fund management in terms of the quality of village financial reporting in Sumbersekar Village is declared effective, because financial management through village expenditure targets is higher than expenditure realization, the effectiveness of village fund management in 2017 was 96.92%, in 2018 it was 98.04 % whereas in 2019 it was declared quite effective because the realization of village expenditure was higher than the village expenditure target of 104.32%, as well as the effectiveness of village fund management if the village expenditure target was higher than the realization of village expenditure, it was said to be effective. Meanwhile, if the management of village funds in the realization of village spending is higher than the target of village expenditures, it is said to be quite effective

ANALISIS PENGELOLAAN KEUANGAN DESA GUNA MENCEGAH KECURANGAN AKUNTANSI (ACCOUNTING FRAUD ) Luh Dina Ekasari; Ahmad Mukoffi; Felagiana Tato; Johanis Nifanngeljau
Jurnal Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Transfer income to Kucur Village, namely the Village Fund of Rp. 975,736,000 Village Fund Allocation of Rp. 524. 923,600 and the sharing of taxes and levies of Rp. 4,146,000 All are accountable by village officials through administration, reports, and accountability. The research objective was to supervise village financial management to prevent accounting fraud as measured by Permendagri No. 113 of 2014. Researchers researched the Kucur Village office, Dau District, Malang Regency, using a qualitative research type with a descriptive approach and the data used were primary and secondary data. , analyzing data using interviews and documentation, analyzing data using interactive model analysis and analysis techniques focus on administration, reporting, and accountability. The results of the Kucur Village financial research have been effective, it can be seen from the administration, reporting, and accountability, all village cash receipts, and village cash expenditures directly use the application of the side, by using the village financial management sides it is difficult to manipulate.

Penyuluhan Perpajakan Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Dalisodo Ahmad Mukoffi; Yayuk Sulistiyowati; Luh Dina Ekasari; Willy Trihardianto; Sukarno Himawan Wibisono
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2022): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v2i1.40

MSMEs were one of the contributors to the resilience of the national economy during the 1998 crisis and absorbed a large number of informal workers, so they received government attention and guidance, especially in the field of taxation. However, due to weak access to information, most of MSMEs do not understand the benefits of fulfilling tax obligations, the methods to pay taxes, and the risks of ignoring the Government Regulations on Tax. MSME actors in Dalisodo Village are growing quite rapidly in numbers. Most of the businesses are in the field of plantations, dairy cows, and home businesses such as shops, stalls, and food businesses. However, their ability to manage finances is still very limited. Most of MSME actors in Dalisodo do not have financial reports, NPWP (Taxpayer Identification Number) , and understanding of taxes.

Penyuluhan Perpajakan Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Dalisodo Ahmad Mukoffi; Yayuk Sulistiyowati; Luh Dina Ekasari; Willy Trihardianto; Sukarno Himawan Wibisono
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2022): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v2i1.40

MSMEs were one of the contributors to the resilience of the national economy during the 1998 crisis and absorbed a large number of informal workers, so they received government attention and guidance, especially in the field of taxation. However, due to weak access to information, most of MSMEs do not understand the benefits of fulfilling tax obligations, the methods to pay taxes, and the risks of ignoring the Government Regulations on Tax. MSME actors in Dalisodo Village are growing quite rapidly in numbers. Most of the businesses are in the field of plantations, dairy cows, and home businesses such as shops, stalls, and food businesses. However, their ability to manage finances is still very limited. Most of MSME actors in Dalisodo do not have financial reports, NPWP (Taxpayer Identification Number) , and understanding of taxes.

An empirical assessment of corporate governance components and their impact on profitability: evidence of listed banks in Indonesia Ahmad Mukoffi; Hendrik Suhendri; Dwi Hastuti; Meliyana Meliyana; Sri Indah
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 10 No. 4 (2022): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v10i4.20394

This study aims to determine the effect of business size, capital structure, audit committee, board of directors, and board of commissioners on company profitability in banking companies listed on the Indonesia Stock Exchange from 2018 to 2021. A total of 42 banking companies are the study sample. A purposive sampling technique was used to get 10 sample companies for 4 years with 40 observations. The research data comes from a sample of companies from the Indonesian Stock Exchange website. Multiple regression analysis and descriptive statistical analysis are the data analysis methods used. The research findings show that company size affects profitability, but the board of directors, board of commissioners, audit committee, and capital structure do not affect company profitability.

An empirical assessment of corporate governance components and their impact on profitability: evidence of listed banks in Indonesia Ahmad Mukoffi; Hendrik Suhendri; Dwi Hastuti; Meliyana Meliyana; Sri Indah
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 10 No. 4 (2022): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v10i4.20394

This study aims to determine the effect of business size, capital structure, audit committee, board of directors, and board of commissioners on company profitability in banking companies listed on the Indonesia Stock Exchange from 2018 to 2021. A total of 42 banking companies are the study sample. A purposive sampling technique was used to get 10 sample companies for 4 years with 40 observations. The research data comes from a sample of companies from the Indonesian Stock Exchange website. Multiple regression analysis and descriptive statistical analysis are the data analysis methods used. The research findings show that company size affects profitability, but the board of directors, board of commissioners, audit committee, and capital structure do not affect company profitability.

An empirical assessment of corporate governance components and their impact on profitability: evidence of listed banks in Indonesia Ahmad Mukoffi; Hendrik Suhendri; Dwi Hastuti; Meliyana Meliyana; Sri Indah
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 10 No. 4 (2022): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v10i4.20394

This study aims to determine the effect of business size, capital structure, audit committee, board of directors, and board of commissioners on company profitability in banking companies listed on the Indonesia Stock Exchange from 2018 to 2021. A total of 42 banking companies are the study sample. A purposive sampling technique was used to get 10 sample companies for 4 years with 40 observations. The research data comes from a sample of companies from the Indonesian Stock Exchange website. Multiple regression analysis and descriptive statistical analysis are the data analysis methods used. The research findings show that company size affects profitability, but the board of directors, board of commissioners, audit committee, and capital structure do not affect company profitability.

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