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All Journal Journal of Economic, Bussines and Accounting (COSTING) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Community Development Journal: Jurnal Pengabdian Masyarakat e-Jurnal Apresiasi Ekonomi
Rohma Septiawati
Universitas Buana Perjuangan Karawang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Pemberdayaan Ekonomi Masyarakat Melalui Pengembangan Potensi Lokal Budidaya Black Soldier Fly (Maggot) di Desa Sukaratu Karawang Rohma Septiawati; Devi Astriani; Moch Agus Ariffianto
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 3 No 2 (2021): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (725.153 KB) | DOI: 10.47467/alkharaj.v3i2.339

Abstract

Law on National Development Planning System (Number 25/2004) mandates that Development planning must refer to the consideration that the goal of development of all government levels is the same, namely the welfare of the community. Empowerment is a concept to give people greater responsibility for how to do work. The potential of Sukaratu village consists of agriculture, livestock, tourism objects, handicrafts, cultivation and plantations. Among these potentials, the authors take the economic empowerment potential of cultivating black soldier fly maggot as an alternative ingredients for fish feed and reducing organic waste, so that it can increase the income of the people of Sukaratu. The research method used is qualitative and quantitative research; observation and interviews in an effort to obtain data. The results showed that the potential of Sukaratu village consisted of agriculture, animal husbandry, tourism objects, handicrafts, cultivation and plantations, the potential of human resources in terms of age and education was good, but in terms of business creativity and business skills, need to be improved. Maggot cultivation can reduce organic waste. The capital is not large enough because it only requires terraced media and houses that are given nets for broodstock to lay eggs.
Pengaruh Kepribadian, Ekspektasi Pendapatan, dan Pendidikan Kewirausahaan terhadap Minat Berwirausaha Rohma Septiawati; Meliana Puspitasari
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 5 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.576 KB) | DOI: 10.47467/alkharaj.v5i5.3499

Abstract

This study aims to determine the effect of personality, income expectations, and educational entrepreneurship on the Interest in Entrepreneurship of accounting students at Buana Perjuangan University, Karawang. This research includes comparative causal research. The population of this study were accounting students at Buana Perjuangan Karawang University class of 2019 with a total of 152 students. The data collection method in this study was to use a questionnaire or questionnaire given to the entire population. Instrument testing was carried out on accounting students at Buana Perjuangan Karawang University class of 2019 with a total of 152 students. The classic assumption test includes the normality test, linearity test, multicollinearity test, and heteroscedasticity test. The hypothesis test used is simple linear regression analysis and multiple linear regression. Keywords: HR, Income Expectations, Entrepreneurship Education, Interest in Entrepreneurship.
ANALISIS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DAN STRATEGI E-MARKETING PADA UMKM SAAT PANDEMI COVID-19 NEW NORMAL DI KARAWANG JAWA BARAT (Studi Kasus Pada Beras Puri Karawang) Rohma Septiawati; Fista Apriani Sujaya; Febrina Alisa Dewi; Reza Mega Ariyani
Jurnal Apresiasi Ekonomi Vol 10, No 1 (2022)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.617 KB) | DOI: 10.31846/jae.v10i1.445

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan salah satu bidang usaha yang secara konsisten berkembang dalam perekonomian nasional. Pandemi Covid-19 di Indonesia sejak Maret 2020 menjadi perhatian sektor industri UMKM. Penelitian ini menganalisis Sistem Informasi Akuntansi dan Strategi e-Marketing pada UMKM Beras Puri Karawang pada masa pandemi Covid-19 New Normal. Jenis penelitian ini adalah deskriptif dengan menggunakan pendekatan kualitatif. Teknik analisis data yang digunakan dalam penelitian kualitatif ini meliputi transkrip hasil wawancara, reduksi data, analisis, interpretasi data, dan triangulasi. UMKM beras Puri Karawang belum sepenuhnya menggunakan pencatatan laporan keuangan dengan menggunakan sistem informasi akuntansi; untuk data ekonomi masih menggunakan aplikasi excel dan pembukuan manual sederhana dalam pembuatan laporan keuangan; (2) Pemasaran beras Puri Karawang membutuhkan E-Marketing; dan (3) Biaya produksi masih tinggi. Para pelaku UKM beras Puri Karawang sebaiknya mengadopsi sistem informasi akuntansi (SIA) untuk peningkatan bisnis yang terkomputerisasi atau dapat menggunakan berbagai aplikasi sistem informasi akuntansi. UMKM perlu mengadopsi E-Marketing untuk memperluas jangkauan pangsa pasarnya lebih jauh dan meninjau perbandingan biaya produksi yang masih tinggi dalam proses penggilingan, ke beberapa tempat, atau membeli mesin jika keuangan perusahaan telah terpenuhi.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KONSERVATISME AKUNTANSI DAN SUSTAINABILITY REPORTING TERHADAP PENGHINDARAN PAJAK Nursinda Kulsum; Carolyn Lukita; Rohma Septiawati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.19319

Abstract

Penghindaran pajak merupakan sebuah usaha yang dilakukan oleh perusahaan untuk mengurangi beban pajak tetapi dengan batasan-batasan tertentu yang tidak melanggar aturan yang berlaku. Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility, konservatisme akuntansi dan sustainability reporting terhadap penghindaran pajak. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif yang bersumber dari laporan keuangan perusahaan tambang yang terdaftar di Bursa Efek Indonesia (BEI). Teknik analisis data yang digunakan dalam penelitian ini adalah Analisis Regresi Linear Berganda. Data dianalisis menggunakan software IBM SPSS versi 26. Hasil penelitian menunjukkan bahwa corporate social responsibility, konservatisme akuntansi dan sustainability reporting berpengaruh signifikan terhadap penghindaran pajak. Hasil penelitian ini diharapkan dapat memberikan bukti empiris secara kuantitatif terkait pengaruh corporate social responsibilty, konservatisme akuntansi dan sustainability reporting terkait dengan penghindaran pajak.
PENGARUH KREDIT USAHA RAKYAT, MODAL SENDIRI, LAMA USAHA DAN JUMLAH TENAGA KERJA TERHADAP PENDAPATAN UMKM DI KABUPATEN KARAWANG Rosa Amelia; Carolyn Lukita; Rohma Septiawati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.19346

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kredit Usaha Rakyat, Modal Sendiri, Lama Usaha dan Jumlah Tenaga Kerja terhadap Pendapatan UMKM di Kabupaten Karawang. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Metode pengambilan sampel dalam penelitian ini yaitu random sampling. Data yang digunakan dalam penelitian ini adalah data primer yaitu dengan cara menyebar kuisioner kepada responden yang merupakan pelaku UMKM di Kabupaten Karawang. Populasi dalam penelitian ini adalah pelaku UMKM yang ada di Kabupaten Karawang dengan jumlah sampel yang digunakan yaitu sebanyak 100 responden yang dihitung menggunakan rumus slovin. Data yang diperoleh kemudian diolah dan dianalisis menggunakan SPSS Statistik 26 dengan metode analisis data yang digunakan untuk menguji hipotesis adalah analisis regresi linier berganda. Hasil Analisis Uji t menunjukan bahwa Kredit Usaha Rakyat berpengaruh positif terhadap pendapatan UMKM dengan nilai signifikan 0,000, Modal Sendiri berpengaruh positif terhadap pendapatan UMKM dengan nilai signifikan 0,040, Lama Usaha tidak berpengaruh positif terhadap pendapatan UMKM dengan nilai signifikan 0,367, dan Jumlah Tenaga Kerja berpengaruh positif terhadap pendapatan UMKM dengan nilai signifikan 0,000. Hasil dari koefisien determinasi diperoleh R2 sebesar 0,432 atau 43,2% yang berarti 43,2% pendapatan UMKM dipengaruhi oleh Kredit Usaha Rakyat, Modal Sendiri, Lama Usaha dan Jumlah Tenaga Kerja sedangkan sisanya 56,8% di sebabkan oleh faktor lain yang tidak ada pada penelitian ini.
Analisis Biaya Kualitas Lingkungan PT PIP Karawang Imam Nurudin; Yanti Yanti; Rohma Septiawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.7440

Abstract

The purpose of this study is to provide an overview and new insights into the application of environmental quality costs in manufacturing companies, especially PT PIP Karawang. This type of research is qualitative with a case study approach and uses qualitative descriptive analysis techniques. This research reveals that PT PIP has not classified environmental costs as formulated by Hansen and Mowen. PT PIP Karawang has incurred costs related to environmental quality but the classification is still mixed with other costs related to production activities. Regarding the analysis of environmental quality costs according to PSAK, PT PIP has issued costs related to its environmental activities. However, these costs have not been specifically identified by the company, because the identification carried out by PT PIP in carrying out the stages of environmental cost treatment is treated as factory overhead costs. In addition, there is no recognition and measurement of environmental costs incurred according to PSAK, so PT PIP applies the recognition and measurement of environmental costs in accordance with Company policy. PT PIP Karawang has not reported and disclosed the environmental costs incurred because the disclosure of environmental costs is disclosed as overhead costs, so there is no need for special presentation in the financial statements. In addition, PT PIP Karawang has disclosed the GRI 306 standard regarding disclosure of wastewater (influent) and waste management which consists of reporting the volume of waste, type of waste, transportation of waste in collaboration with a transportation company or a utilization company that already has a license from the Ministry of Environment (KLH). Keywords: Environmental Quality Cost, Hansen & Mowen, PSAK, GRI 306
Pengaruh Literasi Keuangan, Pemanfaatan Sistem Informasi Akuntansi Dan Penggunaan Teknologi Informasi Terhadap Kinerja UMKM Kiki Rizkiya Amalia Lubis; Rohma Septiawati; Ihsan Nasihin
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.7461

Abstract

Micro, Small and Medium Enterprises (SMEs) are important in the economic growth of a country. In recent years, UMKM at Karawang Base has faced various challenges and changes including low financial literacy, lack of understanding of basic financial concepts such as budget, investment, and long-term planning. difficulty adopting information technology due to limited access and limited understanding of its benefits to operational efficiency and marketing. UMKM's financial management is inefficient, including the difficulty of compiling accurate and regular financial reports, hindering proper analysis and decision-making. Using accounting information systems is important in improving UMKM performance, helping to collect, manage, and analyze financial data efficiently. This research is done using quantitative methods. The sample consisted of 249 UMKMs at Karawang Base District, which were selected through purposive sampling. SmartPLS software is used to test research data using structural equation models. The results of this study concluded that Financial Literacy had no significant impact on UMKM performance with P values 0.103, whereas Information Systems and Accounting Information System Usage had a positive and significant impact with P Values 0,000. Keywords: Financial literacy, UMKM performance, accounting information systems, use of information technology
Analisis Penerapan Laporan Keuangan Berbasis Standar Akuntansi Keuangan – Entitas Mikro Kecil Menengah (SAK – EMKM) Pada UMKM Atebe Catering Ghanis Noventa Saghita; Sari Marlina; Rohma Septiawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.10139

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) Merupakan salah satu kegiatan perekonomian yang dilakukan oleh sebagian besar penduduk Indonesia. Saat ini perkembangan bisnis di Indonesia semakin pesat, salah satu yang sedang berkembang di Indonesia adalah Usaha Mikro, Kecil dan Menengah (UMKM). Tujuan dari penelitian ini adalah untuk mengetahui bagaimana UMKM Atebe catering di Karawang Barat menerapkan pelaporan keuangan. Dalam observasi ini menggunakan model Miles dan Huberman. Penelitian menggunakan jenis Deskriptif – Kualitatif. Peneliti menyimpulkan bahwa meskipun laporan keuangan yang disusun oleh UMKM Atebe Catering sudah dilakukan, namun masih sederhana dan proses penyusunan laporan keuangannya masih manual dan berbeda secara signifikan dengan laporan keuangan yang diterapkan oleh standar akuntansi keuangan EMKM akibatnya, Informasi yang diperoleh dari catatan pelaporan keuangan yang dihasilkan mungkin tidak sepenuhnya mendukung atau berguna dalam pengambilan keputusan bisnis yang komprehensif. Penyusunan laporan SAK EMKM dapat memudahkan pengajuan dana ke pihak ketiga dan membedakan antara aset pribadi dan aset perusahaan yang di dirikan oleh entitas UMKM . Pentingnya pemerintah terlihat dari kegiatan sosialisasi yang diperlukan bagi para UMKM dalam mengetahui standar akuntansi keuangan UMKM.
Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha Dan Skala Usaha Terhadap Penggunaan Informasi Akuntansi Pada Pelaku UMKM Siti Dian Astuti; Rohma Septiawati; Ade Trisyanto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11695

Abstract

This study aims to obtain evidence on the impact of accounting knowledge, business experience, and business scale on the utilization of accounting information among SME (Small and Medium-sized Enterprises) operators in the East Telukjambe District. The research focus is on micro-scale enterprises in the East Telukjambe area, Karawang Regency. Employing the Slovin formula, 77 participants were selected as the sample. Data collection was conducted through questionnaire distribution to respondents. The research findings indicate that accounting literacy and business tenure significantly influence the use of accounting information, whereas business size does not demonstrate a significant effect on the application of such accounting data.
Pengaruh Pemahaman Perpajakan, Kesadaran Wajib Pajak Dan Kemauan Membayar Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UMKM Chitia Liviana Kurniawan; Rohma Septiawati; Ade Trisyanto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11722

Abstract

This study aims to gain comprehensive insights into the impact of tax literacy, taxpayer awareness, and willingness to pay taxes on tax compliance among Small and Medium Enterprises (SMEs). Employing a quantitative methodology, the research involved sixty respondents who underwent an outlier process to complete a questionnaire. Data analysis encompassed descriptive statistics, classical assumption tests, and hypothesis testing. The findings indicate that tax comprehension has a significant influence on SME tax compliance, both partially and simultaneously. However, taxpayer awareness and willingness to pay taxes did not demonstrate a substantial effect on tax compliance levels within the SME sector.
Co-Authors Ade Trisyanto Atep Sudirman Avincennia Vindy Fitriana Chitia Liviana Kurniawan Devi Astriani Febrina Alisa Dewi Fista Apriani Sujaya Ghanis Noventa Saghita Ihsan Nasihin Imam Nurudin Kiki Rizkiya Amalia Lubis Lilis Lasmini Lukita, Carolyn Maya Ahyani Meliana Puspitasari Moch Agus Ariffianto Niken Ayu Pratiwi Nursinda Kulsum Reny Ernitasari Reza Mega Ariyani Rosa Amelia Sari Marlina Siti Dian Astuti Yanti Yanti