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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) UNEJ e-Proceeding Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Akuntansi Aktual JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JRABA International Journal of Applied Business and International Management Journal of International Conference Proceedings Kajian Akuntansi EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat E-JURNAL AKUNTANSI
Deddy Kurniawansyah, Deddy
Departemen Akuntansi FEB UNAIR Surabaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : UNEJ e-Proceeding

 1 
PENERAPAN PENCATATAN AKUNTANSI DAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK ETAP PADA UMKM DESA GEMBONGSARI KECAMATAN KALIPURO KABUPATEN BANYUWANGI Deddy Kurniawansyah
UNEJ e-Proceeding Dinamika Global: Rebranding Keunggulan Kompetitif Berbasis Kearifan Lokal
Publisher : UPT Penerbitan Universitas Jember

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This study aimed to: reveal the perception of SMEs about accounting and financial reporting process; describes the application of SAK ETAP on SMEs; reveal obstacles in the implementation of SAK ETAP on SMEs; prepare and develop guidelines based SAK ETAP accounting process for SMEs. This study used a qualitative approach. The population was MSMEs in the village Gembongsari. This study sample of 30 SMEs. Data collection techniques used were interviews, questionnaires and Forum Group Discussion. The results of indicate that SMEs do not require accounting information and stated that it is difficult to perform the accounting records with any limitations. Moreover, the need in the organization of accounting records is considered a waste of time and cost. Respondents recognized the importance of accounting records and preparation of financial statements in support of the sustainability of the company, but have not applied in accordance with SAK ETAP due to various constraints. SMEs in the village Gembongsari yet to implement appropriate accounting standards and has not been used optimally accounting information. 
MEMBANDINGKAN REFORMASI PAJAK PENGHASILAN DI INDONESIA DAN SINGAPURA MENGGUNAKAN PENDEKATAN LUDER’S CONTINGENCY MODEL (ARIKEL INI TELAH DITARIK OLEH PENULISNYA) Deddy Kurniawansyah
UNEJ e-Proceeding Dinamika Global: Rebranding Keunggulan Kompetitif Berbasis Kearifan Lokal
Publisher : UPT Penerbitan Universitas Jember

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This study aimed to compare the tax reform in terms of income tax in Indonesia and Singapore, using Luder’s Contingency Model to determine the stimuli, providers and users of information, and implementation barriers. This study uses literatures which analyzed into Luder’s Contingency Model. We use secondary data obtained from web-based information on government financial institutions in both countries. The research suggests that there are differences between Indonesia and Singapore in tax reform in terms of income tax comprise change stimuli, implementation barriers and user or interested parties who support tax reform. Luder’s Contingency Model suggest that tax reform can succeed if given enough stimulus and minimize barriers to the implementation of tax reform. Tax revenue, tax ratio, investment climate and low level of public’s trust contribute to Indonesia’s tax reform. On the contrary, tax reform in Singapore is triggered by economic recession, willingness to increase the engagement of foreign investors and workload of tax authorities.
Co-Authors A., Riski Isminar A.A. Gde Satia Utama Alfiyatul Qomariyah Dian Agustia Dian Mahendrawati Dira Salwa Amalina Eka Elmi Hikmawati Ekasari, Wulandari Fitri Erina Sudaryati Firdaus Aditya Rizqi HAMIDAH I Made Narsa Indah Prastiwi Iswajuni, Iswajuni Izzato Millati Kurnianto, Sigit Kurnianto, Sigit Mienati Somya Lasmana Muhammad Dzakwan Ihza Mahendra Murdiyati Dewi Mustikasari, Elia Nelly Romauli Simamora Okta Shindu Hartadinata Panji Kusuma Prasetyanto Pending Puji Dwi Astuti Permatasari, Yani Riski Isminar A. Rizqi, Firdaus Aditya Romzi Kharisanto Siti Nuraini Wiwiek Dianawati Yashinta Setyowati