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All Journal Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Journal of Contemporary Accounting International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Indonesian Journal of Applied Accounting and Finance FISCAL: Jurnal Akuntansi dan Perpajakan
Karunia, Asaprima Putra
Sekolah Vokasi, Universitas Sebelas Maret
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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The Implementation of Accrual-based Accounting in Indonesian Government: Has Local Government Financial Statement Quality Improved? Asaprima Putra Karunia; Payamta Payamta; Sutaryo Sutaryo
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1358.575 KB) | DOI: 10.18196/jai.2002115

Abstract

This paper seeks to find evidence accrual accounting implementation within local government in Indonesia. The evidence comes from the quality of financial statements published by the local government in Indonesia. The financial statements used in this study is financial statement publish from 2007 to 2016 by local government in Indonesia, including province, city, and regency. A total of 5,080 financial statements is used in this research. Based on the regulation, financial statements which published between 2007 and 2013 is published under Cash Toward Accrual accounting standard. Financial statements which published from 2014 onwards is using full accrual accounting standard. From those 5,080 financial statements, there is 3,515 financial statements publish using Cash Toward Accrual (CTA) basis, and 1,565 financial statements that using accrual basis. This research utilizes Mann-Whitney testing as an analysis technique. This research finds that accrual-based financial statements have a significant difference in total quality, relevance, reliability, and understandable value compared to CTA based financial statements. This research also finds that financial statement quality is improving every year. Although there has been an increase, those increase has not been maximized. Local governments must strive to improve the quality of their financial statements so that transparency and accountability delivered by local governments are maximized.
A REVIEW OF TAXPAYER SUPERVISION IN EXPLORING SME'S POTENTIAL TAX INCOME TO INCREASE NATIONAL TAX REVENUE IN 2022 ( case study of KPP Pratama Boyolali) Raymundo Patria Hayu Sasmita; Elisha Viviana Kusuma Atmaja; Meka Sabilla Salim; Asaprima Putra Karunia
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10950

Abstract

This study aims to determine the process of activities, contributions, and obstacles as well as efforts that have been taken in supervisory activities in an effort to explore the potential of SME Final Income Tax in 2021 and 2022 at KPP Pratama Boyolali. The results of this study are that there are differences in supervisory activities in an effort to explore the potential of MSME Final PPh at KPP Pratama Boyolali and SE-05/PJ/2022 regarding monitoring of taxpayer compliance, the results of exploring the potential of the business sector contribute greatly to total MSME Final Income Tax receipts but are less contributed to the total revenue at KPP Pratama Boyolali. These monitoring activities are inseparable from obstacles or obstacles, but KPP Pratama Boyolali has made efforts to overcome the obstacles or obstacles that occur.
PENDAMPINGAN PELAPORAN KEUANGAN BERBASIS APLIKASI KEUANGAN BAGI PELAKU UMKM Asaprima Putra Karunia; Hanung Triatmoko; Sri Suranta; Trisninik Ratih Wulandari; Juliati Juliati; Meka Sabilla Salim; Saktiana Rizki Endiramurti; Nur Chayati
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 1 (2023): BUDIMAS : VOL. 5, NO.1, 2023
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i1.7023

Abstract

Pengabdian ini dilakukan bekerjasama dengan Komunitas Solo Kuliner Solocool yang merupakan salah satu komunitas yang mewadahi UMKM kuliner di Karisidenan Surakarta. Hal ini dilakukan karena banyaknya UMKM yang belum memahami cara penghitungan tarif perpajakan yang tepat untuk usahanya. Oleh karena itu, pendampingan ini diharapkan dapat memberikan edukasi mengenai proses pelaporan keuangan dengan berbasis aplikasi keuangan sederhana, sehingga setiap UMKM memiliki pembukuan yang tepat sebagai dasar perhitungan tarif pajak. Tim Pengabdi akan melakukan pendampingan terhadap 24 UMKM yang telah tergabung dalam Komunitas Solo Kuliner Socool. 24 UMKM tersebut merupakan UMKM yang dimiliki perseorangan yang juga sebagai karyawan dan UMKM yang dimiliki perseorangan nonkaryawan. Pendampingan ini merupakan tahap kelanjutan dari pendampingan pada tahun sebelumnya. Pada pendampingan tahun ini akan berfokus dengan penggunaan aplikasi keuangan secara sederhana agar dapat menyajikan laporan keuangan secara tepat, sehingga dapat dilakukan perhitungan tarif pajak sesuai aturan yang berlaku. Aplikasi keuangan ini dimulai dari pencatatan neraca awal, kemudian dilanjutkan dengan pencatatan seluruh transaksi, posting buku besar dan berakhir dengan penyajian laporan keuangan yang sederhana bagi UMKM.
SEMINAR DAN PENDAMPINGAN PENGISIAN SPT TAHUNAN ORANG PRIBADI DI RS PKU MUHAMMADIYAH SURAKARTA Saktiana Rizki Endiramurti; Asaprima putra Karunia; Hanung Triatmoko; Meka Sabilla Salim; Nur Chayati; Trisninik Ratih Wulandari; Fahmi Setiadi; Juliati Juliati; Sri Suranta
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i1.11126

Abstract

Kegiatan pengabdian ini dilakukan dengan menggandeng Kanwil DJP Jateng II, untuk melakukan seminar dan pendampingan pengisian SPT kepada karyawan RS PKU Muhammadiyah Surakarta. Kegiatan ini dilakukan karena masih ada karyawan yang dalam melakukan pengisian SPT hanya memindahkan angka dari bukti potong yang diterima, tanpa mengisi daftar harta dan penghasilan lain yang mungkin diterima. Pengisian SPT seperti ini tentu tidak sesuai dengan aturan perpajakan yang berlaku. Kegiatan pengabdian ini mampu mendampingi 27 orang karyawan dalam melakukan pengisian SPT, validasi NIK, dan pemadanan data pada situs DJP online. Kegiatan ini mampu mengatasi berbagai kendala yang munkin muncul ketika melakukan pengisian SPT di web DJP online.
Implementasi PMK Nomor 66 Tahun 2023, Core Tax Administration System, dan Pemberian Fasilitas PPh 21 Ditanggung Pemberi Kerja Badan Fahmi Setiadi; Asaprima Putra Karunia; Juliati Juliati; Titik Setyaningsih; Sri Suranta
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.11335

Abstract

The implementation of PMK Number 66 in the year 2023 and the Core Tax Administration System are tax reformations to avoid tax avoidance behavior. This tax reform changed the way of a company for giving the income tax PPh 21 compensation to the employee. After the implementation of this PMK, the company can’t use the net method for giving the income tax PPh 21 compensation. This research shows that the implementation of a gross-up method for giving the income tax PPh 21 compensation that is suitable by the implementation of the PMK Number 66 in the year 2023 gives a lower expense for the company than the net method, especially for the company that the majority of employee income tax tariff at 5% and 15% level. The gross-up method also gives a lower tax risk for the employee and company, especially for facing the implementation of the Core Tax Administration System
THE RELATIONSHIP BETWEEN TERMINAL MONITORING DEVICE INSTALLATION IN RESTAURANTS AND AN INCREASE IN TAX REVENUE IN SURAKARTA FROM 2014 TO 2021 Agustina Fati Trinitasia Laoli; Hanung Triatmoko; Asaprima Putra Kurnia; Trisninik Ratih Wulandari
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 1 (2022): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i1.259

Abstract

The purpose of this research is to analyze the effect of installing Terminal Monitoring Device (TMD) in restaurants on the increase in tax revenue in Surakarta City for 2014—2021, its contribution to regional taxes and Regional Original Income (Pendapatan Asli Daerah/PAD), as well as the obstacles. The method applied in this research is a descriptive quantitative approach. This research used primary and secondary data. Primary data include interviews with the Regional Revenue, Financial and Asset Management Agency (Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah/BPPKAD) of Surakarta, while secondary data include reports on the realization of restaurant tax revenues, reports on the realization of regional taxes, reports on the realization of PAD, and data on the number of restaurants taxpayers in Surakarta. The results of this research show that the installation of TMD did not have a significant impact on increasing restaurant tax revenues in Surakarta City and increasing the restaurant tax contribution to regional taxes and PAD during 2018—2021. Several technical and non-technical factors cause the non-optimal installation of TMD to increase restaurant tax revenues in Surakarta.
The Perception of Property Entrepreneurs in Surakarta City, Indonesia, on the Policy 2 Voluntary Disclosure Program Wafi'ah Rizky Astarah; Asaprima Putra Karunia; Rihan Mustafa Zahri; Raymundo Patria Hayu Sasmita
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2022): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i2.331

Abstract

This study aimed to determine the individual taxpayers’ perception of property entrepreneurs in Surakarta City regarding the Voluntary Disclosure Program (VDP) on interest in participating in the program. Data were collected by distributing online questionnaires through the WhatsApp application to 22 respondents for 17 days, resulting in 20 valid responses. Furthermore, the descriptive analysis method was used to process and elaborate the data. The results showed that the strongest component to increase the taxpayers’ interest in property entrepreneurs in Surakarta City is a sanction that ensnares tax evaders. Therefore, it is concluded that administrative and criminal tax sanctions are effective in making taxpayers comply with obligations and avoid tax evasion.
Perbedaan Perhitungan Pajak Penghasilan Pasal 21 Dokter Sebagai Karyawan Tetap dan Dokter Sebagai Tenaga Ahli Wira Afsari Wanandhita; Asaprima Putra Karunia; Trisninik Ratih Wulandari; Meka Sabilla Salim
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.5989

Abstract

The purpose of this research is done to find out how the differences in the calculation of income tax 21 from doctors as permanent employees and doctors as experts. Another goal is to find out which is more profitable for doctors in determining employment status. This analysis was carried out by comparing the applicable regulations and practices carried out by PT.A. The quantitative data obtained were processed by descriptive analysis. The results of this analysis are differences in the tax basis, the components of income, and the use of non-taxable income as a deduction from gross income. The conclusion obtained for the sample of dr. DC is more profitable to use permanent employee status, dr. TY is more profitable with expert status, and dr. BB is more profitable with permanent employee status. Keywords : Income Tax 21, Doctor, Permanent Employee, Expert.
Can university social responsibility improve student satisfaction through service quality? Suranta, Sri; Setiadi, Fahmi; Karunia, Asaprima Putra; Wulandari, Trisninik Ratih
Journal of Contemporary Accounting Volume 6 Issue 3, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss3.art1

Abstract

This research explored the importance of university social responsibility (USR) as an implemented strategy for improving service quality and student satisfaction. Specifically, it sought to investigate the impact of USR on student satisfaction through the mediating factor of service quality. The population comprised all students of the Economics and Business Faculty at Universitas Sebelas Maret (UNS) Surakarta, a state institute. The samples were drawn from students in their fifth semester and beyond, as these students were believed to have a deeper knowledge of the USR activities conducted by the institution, compared to those in their first semester. The variables used are: (1) USR application as the independent variable, (2) service quality as the mediating variable, and (3) student satisfaction as the dependent variable. The data collection started with preparing the tools and information to estimate all the included variables. The questionnaire was made using Google Docs, and a related link was generated for distribution. The respondents then completed the questionnaire, and the data were gathered in a database, and later downloaded in Excel or another format, depending on the statistical analysis tool used. Path analysis was done to test the hypotheses using the WarpPLS 8.0 statistical tool. The results indicated that service quality mediated the USR effect on student satisfaction. Notably, the coefficient values revealed that the indirect USR effect on student satisfaction, through service quality, was stronger than the direct effect. While some prior models have researched the relationship between corporate social responsibility (CSR) and consumer satisfaction, this study applies the concept of USR in education, using a distinct set of measurements.
TINJAUAN PENERAPAN METODE ECONOMIC ORDER QUANTITY (EOQ) PADA RESTORAN X Karunia, Asaprima Putra; Aksan, Ismul
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.14260

Abstract

The aims of this study are to suggest the implementation of EOQ method for inventory management in restaurant X. This study make use of descriptive qualitative method using purchasing and sales data within 2023. This study finds that the implementation of EOQ will reduce Total Inventory Cost of the restaurant for 67%. This method also bring positive imrovement to the restaurant by enabling the use of safety stock and reorder point. This will eliminate the uncertanty surrounding inventory management.
Co-Authors Agustina Fati Trinitasia Laoli Aksan, Ismul Atmaja, Elisha Viviana Kusuma Ayu Lupita Siva Alicia Butarbutar, Hanna Juwita M Cahyo, Aqil Dwi Elisha Viviana Kusuma Atmaja Endiramurti, Saktiana Rizki Fahmi Setiadi Fahmi Setiadi Hanung Triatmoko Harimurti Harimurti Juliati Juliati Juliati Juliati Juliati, Juliati Meka Sabilla Salim Nur Chayati Nur Chayati Nur Chayati Payamta, Payamta Persadha, Yoga Raymundo Patria Hayu Sasmita Raymundo Patria Hayu Sasmita Rihan Mustafa Zahri Saktiana Rizki Endiramurti Sasmita, Raymundo Patria Hayu Setiadi, Fahmi Setyaningsih, Titik Sri Suranta Sri Suranta Sri Suranta, Sri Sutaryo Sutaryo Titik Setyaningsih Trisninik Ratih Wulandari Trisninik Ratih Wulandari Trisninik Ratih Wulandari, Trisninik Ratih Wafi'ah Rizky Astarah Wira Afsari Wanandhita