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All Journal E-Journal Perdagangan Industri dan Moneter Referensi : Jurnal Ilmu Manajemen dan Akuntansi Studium: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI
Sukarno Himawan Wibisono
Fakultas Ekonomi Universitas Tribhuwana Tunggadewi Malang, Indonesia
Humanities Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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TRANSAKSI E-COMMERCE DALAM PENERAPAN PP NO. 23 TAHUN 2018 PADA KOPERASI SERBA USAHA DAYA GUNA MANDIRI MALANG Sukarno Himawan Wibisono; Poppy Indrihastuti; Chindi Valen Renati
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 1 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i1.2379

Abstract

This study aims to determined the application of Government Regulation No. 23 of 2018 concerning MSME Income Tax in e-commerce transactions at the Multipurpose Multipurpose Cooperative Mandiri Mandiri Malang. This study used a descriptive method through interviews, observation and documentation. The results showed that e-commerce transactions have been effective, when viewed from the online sales turnover (e-commerce) in one year, it was in accordance with Government Regulation No. 23 of 2018. It means that the income of the cooperative in one period was still below Rp. 4,800,000,000 and subject to a 0.5% rate, therefore the turnover of online sales (e-commerce) is Rp. 170,255,000 in one period.
PENGARUH INDENPENDENSI DAN PROFESIONALISME AUDITOR TERHADAP KINERJA AUDITOR GUNA MEMPERTAHANKAN KUALITAS AUDIT Ahmad Mukoffi; Yosepha Cristina Perawati; Sukarno Himawan Wibisono
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i2.3034

Abstract

This study aims to determine how the influence of independent variables and auditor professionalism on auditor performance. The type of data that has been used in this study was quantitative data with 60 samples of public accounting firms in East Java. The population in this study were 150 auditors using the purposive random sampling method obtained using a good questionnaire to be analyzed using SPSS version 26. The results of this study indicate that the independent variable and professionalism The independent variable shows a t-count value of 6.459 with a significance of 0.025 0.05, and the professionalism variable has a value of 3,460 with a significance of 0.000 which shows the effect on auditor performance. The auditor has a significant positive effect on the auditor's performance which shows that the independent and professional attitude of the auditor is an attitude that must be possessed by an auditor in carrying out an audit.
Pemberdayaan UMKM Telur Asin Melalui Sistem Akuntansi dan Strategi Pemasaran As'adi; Hermi Sularsih; Sukarno Himawan Wibisono; Ahmad Mukoffi
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 3 (2022): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v1i3.35

Abstract

Various parties responded to the economic situation in Indonesia. Each program is designed to address a certain issue, such as poverty. However, the proper approach to poverty alleviation has yet to be discovered. The lack of understanding of SME owners in various matters is one of the roadblocks to success in poverty alleviation efforts. One of the cases was found in salted egg SME owners’ lack of understanding on the accounting system in accordance with applicable standards. This situation has an impact on business continuity. It is necessary to empower them in the form of assistance and training for accounting systems for salted egg SMEs in Kecamatan Lowokwaru. The results of the community service show an increase in understanding of the accounting system and marketing strategy, which is hoped to help salted egg SMEs in the are grow in the future.
Pendampingan dan Pemulihan Trauma Pasca Erupsi Gunung Semeru Pada Masyarakat Desa Curah Kobokan dan Supit Urang Kabupaten Lumajang Yayuk Sulistiyowati; Sri Indah; Luh Dina Ekasari; Ahmad Mukoffi; Rizki Aprilia Dwi Susanti; Sukarno Himawan Wibisono
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 3 (2022): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v1i3.37

Abstract

This community service was carried out to alleviate trauma and to maintain health protocols for the community in the refugee camps. In the camps, the communities see changes in their health and economic conditions. The program involved problem solvings through mentoring and trauma recovery assistance for mothers, fathers, children, and the elderly from Curah Kobokan Village and Supiturang Villang, Lumajang Regency. The aims of this service are to increase the frequency of psychological support provided to victims of the Mount Semeru eruption and to accelerate the community’s mental and economic rehabilitation. This assistance is critical because the community has gained some positive impacts such as feeling less burdened and their mental health is improving as a result of past mentoring and assistance activities.
Pemberdayaan UMKM Kampung Pia Melalui Sistem Akuntansi dan Strategi Pemasaran Ahmad Mukoffi; Sukarno Himawan Wibisono; Hermi Sulasih; As'adi As'adi
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2021): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (691.656 KB) | DOI: 10.53867/jpm.v1i2.28

Abstract

Rendahnya tingkat pendidikan yang dimiliki pemilik usaha berdampak pada kurangnya pengetahuan dan pemahaman terhadap sistem akuntansi yang berlaku khususnya SAK EMKM bagi UMKM. Hal ini menyebabkan kurang tepatnya penyusunan laporan keuangan sesuai standar yang berdampak pada sulitnya UMKM dalam mengukur jumlah biaya operasional yang dikeluarkan dan jumlah pendapatan yang diterima. Minimnya kemampuan UMKM dalam menentukan strategi pemasaran yang tepat merupakan permasalahan yang terjadi pada UMKM. Melalui pelatihan sistem akuntansi dan strategi pemasaran dapat memberikan pengetahuan dan pemahaman untuk pemberdayaan UMKM. Melalui pemberdayaan UMKM diharapkan dapat mengembangkan usaha
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

Abstract

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.
Pelatihan Strategi Pemasaran Digital Produk Teh Herbal Seledri Sukarno Himawan Wibisono; As'adi; Ahmad Mukoffi; Yayuk Sulistiyowati
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2023): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v3i1.87

Abstract

The era of the Fourth Industrial Revolution demands that Small and Medium Enterprises (SMEs) like Herbal Celery Tea continuously develop and keep up with technological advancements to remain competitive in marketing their products. Digitalization offers significant opportunities for SMEs to expand their consumer reach and facilitate access to Herbal Celery Tea products, making them more widely known and appreciated by the public. However, to compete effectively, the readiness of human resources in utilizing technology is crucial. Limited understanding of technology poses a major challenge for SMEs in operating the available digital tools and determining appropriate marketing strategies to make their products appealing to consumers. The objective of this community service is to provide understanding to SMEs like Herbal Celery Tea regarding digital product marketing strategies and the importance of proper financial reporting for measuring business performance. Consequently, the desired outcome of this community service is the increase in revenue for Herbal Celery Tea SMEs through the effective implementation of digital marketing strategies and improved financial management.
Literasi Keuangan, Teknologi Sistem Informasi, Pengendalian Intern dan Kualitas Laporan Keuangan UMKM Hermi Sularsih; Sukarno Himawan Wibisono
E-Jurnal Akuntansi Vol 31 No 8 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i08.p12

Abstract

The purpose of this research is to explain how financial literacy, information system technology, and internal control on the quality of financial reports in the era of the industrial revolution. The study used a descriptive quantitative method of 437 MSME in Pasuruan Regency and multiple regression analysis with primary data and purposive sampling as the method of selecting samples. The results of this research indicate that financial literacy (X1), information system technology (X2), have an effect on the quality of MSME financial reports in the revolutionary era 4.0, while internal control (X3) has an effect but is not significant on the quality of MSME financial reports in the revolutionary era 4.0. Keywords: Financial Literacy; Information Systems Technology; Internal Controls; Quality.
Co-Authors Ahmad Mukoffi As’adi As’adi Chindi Valen Renati Dwi Susanti, Rizki Aprilia Hermi Sularsih Hermi Sularsih Indrihastuti, Poppy Luh Dina Ekasari Yayuk Sulistiyowati Yosepha Cristina Perawati