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All Journal Berkala Perikanan Terubuk Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian Proceeding of International Conference on Entrepreneurship (IConEnt)
Aulia Hidayati
Program Studi Akuntansi, Sekolah Vokasi, IPB University
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Veterinary Other

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DAYA SERAP SISWA SMK PANTI ASUHAN ALQI CERIA PADA PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM): Alqi Ceria Orphanage Vocational High School Students’ Absorption Capacity in Training on Financial Statements Preparation Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) Aulia Hidayati; Ratih Pratiwi; Eka Merdekawati
Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian Vol. 11 No. 2 (2021): Jurnal Sains Terapan, Volume 11 Nomor 2, Tahun 2021
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.909 KB) | DOI: 10.29244/jstsv.11.2.33-41

Abstract

ABSTRACTFinancial reports for SMEs are prepared based on SAK EMKM. The purpose of this study was to determine the absorption of Alqi Ceria Orphanage Vocational High School students in the Financial Report Preparation Training Based on SAK EMKM through material suitability, extrinsic motivation and mastery of material. The research method is qualitative by describing students' absorption through predetermined indicators. Data collection techniques used are observation, documentation and literature study. The suitability of the material greatly affects the absorption of students. Participants who are interested in opening a business after graduation are very enthusiastic about participating in this training. Meanwhile from extrinsic motivation, an interesting, communicative atmosphere and sufficient time can increase students' absorption in understanding the material presented. Speakers who master the material, are communicative, who present the material well and provide time for discussion to increase students' absorption of this training.Key words : Absorption Capacity, Financial report, training, SAK EMKM ABSTRAKLaporan keuangan untuk UMKM disusun berdasarkan SAK EMKM. Tujuan dari penelitian ini adalah untuk mengetahui daya serap siswa SMK Panti Asuhan Alqi Ceria pada Pelatihan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM melalui penilaian kesesuaian materi, motivasi ekstrinsik dan penguasaan materi. Metode penelitian adalah kualitatif dengan mendeskripsikan daya serap siswa melalui kriteria penilaian yang sudah ditentukan. Teknik pengumpulan data yang digunakan adalah observasi, dokumentasi dan studi kepustakaan. Kesesuian materi sangat mempengaruhi daya serap siswa. Siswa yang berminat untuk membuka usaha setelah lulus sangat antusias mengikuti pelatihan ini Sedangkan dari motivasi ekstrinsik, suasana yang menarik, komunikatif dan waktu yang cukup dapat meningkatkan daya serap siswa dalam memahami materi yang disampaikan. Pembicara yang menguasai materi, komunikatif, yang mempresentasikan materi dengan baik dan memberikan waktu untuk berdiskusi membuat daya serap siswa terhadap pelatihan ini meningkat.Kata kunci : daya serap, laporan keuangan, pelatihan, SAK EMKM.
The Sosialisasi Undang-Undang Harmonisasi Peraturan Perpajakan Sebagai Sarana Pendidikan Pajak Siswa Smk Poncol Jakarta Mela Nurdialy; Aulia Hidayati; Ratih Pratiwi
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 3 No. 1 (2022): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v3i1.122

Abstract

Early tax education for school students needs to be carried out to increase awareness and tax compliance. Vocational High School (SMK) students are part of the younger generation of future taxpayers. In 2021, there will be changing tax regulations with the Harmonization of Tax Law (UU HPP). The Lecturer of the Accounting Study Program at the Vocational School of IPB held community service activities by socializing the UU HPP to students majoring in Accounting at SMK Poncol Jakarta. This activity aims to increase the understanding of taxation, especially income tax and Value Added Tax, for students at SMK Poncol Jakarta. The implementation of activities uses lecture and simulation methods and evaluates activities through pre-test and post-test questionnaires to determine the success of tax socialization. Based on the test results, After the tax socialization, 90.7% of students answered that they understood about PPh and VAT; 91.67% of students know income tax (PPh), and there are 86.25% of students know VAT. Generally, tax socialization activities increase students’ understanding of taxes and UU HPP.
Penguatan Pemahaman Siswa Kelas Xii Melalui Pelatihan Akuntansi Eka Merdekawati; Ratih Pratiwi; Aulia Hidayati
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 3 No. 1 (2022): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v3i1.83

Abstract

SMA Negeri 6 Bogor is a senior high school in the city of Bogor. The majors at SMA Negeri 6 are science and social studies, one of the problems faced during online schools is regarding the understanding and ability of class XII students, especially social studies majors in accounting subjects, so there are concerns by the teacher that it will have an impact on students' final grades. The Accounting Study Program of college of Vocational Studies of IPB which consists of lecturers and students conducts accounting training for class XII students majoring in accounting with basic accounting materials and is proficient in preparing financial reports. This activity lasted for 1 day with 67 participants. The method applied in this community service activity is a descriptive analysis method with lectures and accounting practices from journal recording to the preparation of financial reports. The purpose of this community service activity is to strengthen understanding of accounting and proficient in preparing financial reports for students of SMAN 6 Bogor. Based on the post test results, it is known that 85% of students at SMAN 6 Bogor majoring in accounting are able to improve their understanding of accounting and prepare financial reports correctly, besides that students become motivated to study accounting and are optimistic that they will get good grades on the exam later.
TINGKAT KEPATUHAN DAN KETERSAMPAIAN INFORMASI SPT PADA GURU DAN KARYAWAN SEKOLAH DI BOGOR: Level of Compliance and Delivery of SPT Information to Teachers and School Employees in Bogor Mela Nurdialy; Aulia Hidayati; Novi Rosyanti; Ratih Pratiwi; Eka Merdekawati
Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian Vol. 12 No. Khusus (2022): Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian, Vol
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jstsv.12.Khusus.133-147

Abstract

Principals, teachers, treasurers, and school employees in Bogor city are individual taxpayers (WP OP). Compliant taxpayers report income and tax payments following applicable laws. WP OP should report the annual personal income tax return (SPT) electronically using e-SPT or e-filing.The Directorate General of Taxes (DGT) has published and socialized SPT reporting and provided an online DGT website to facilitate annual SPT reporting.The purpose of this study was to determine the level of compliance with tax payments and reporting of Annual PPh WP OP SPT and the level of electronic submission of Annual PPh SPT filling and delivery information to school managers (principals, teachers, treasurers, and school employees) in the city of Bogor.This descriptive qualitative research uses primary data using a survey method by distributing questionnaires with a simple random sampling to teacher respondents, principals, treasurers, and school employees in Bogor city.Most of the respondents (90%) comply with their obligations as taxpayers. All respondents considered training to fill out SPT useful, but 66% had difficulty getting information regarding procedures for filling out SPT, and 96% of respondents felt that DGT rarely held training for filling out e-SPT. Most respondents know SPT reporting information from friends, superiors, family, and office. DGT must increase the number, materials, and publication media and socialize filling out the Annual SPT to the public. ABSTRAKKepala sekolah, guru, bendahara dan karyawan sekolah di kota Bogor merupakan wajib pajak orang pribadi (WP OP). Wajib pajak yang patuh melakukan pelaporan penghasilan dan pembayaran pajak sesuai dengan undang-undang yang berlaku. WP OP sebaiknya melaporkan Surat Pemberitahuan (SPT) tahunan Pajak Penghasilan orang pribadi secara elektronik menggunakan e SPT atau e-filing.Direktorat Jenderal Pajak (DJP) telah melakukan publikasi dan sosialisasi pelaporan SPT serta menyediakan website DJP online untuk memfasilitasi pelaporan SPT Tahunan.Tujuan penelitian ini untuk mengetahui tingkat kepatuhan pembayaran pajak dan pelaporan SPT Tahunan PPh WP OP serta tingkat ketersampaian informasi pengisian dan pelaporan SPT Tahunan PPh secara elektronik pada pengelola sekolah (kepala sekolah, guru, bendahara dan karyawan sekolah) di kota Bogor.Penelitian ini termasuk jenis penelitian kualitatif deskriptif yang menggunakan data primer dengan menggunakan metode survey melalui penyebaran kuesioner dengan teknik pengambilan sampel menggunakan simple random sampling kepada responden guru, kepala sekolah, bendahara dan karyawan sekolah di kota Bogor.Sebagian besar responden (90%) patuh melaksanakan kewajibannya sebagai Wajib Pajak. Seluruh responden menganggap pelatihan pengisian SPT bermanfaat namun 66% responden kesulitan untuk mendapatkan informasi mengenai tatacara pengisian SPT dan 96% responden merasa DJP jarang mengadakan pelatihan pengisian e-SPT. Kebanyakan responden mengetahui informasi pelaporan SPT dari teman, atasan, keluarga dan kantor. DJP harus meningkatkan jumlah, materi, dan media publikasi dan sosialisasi pengisian SPT Tahunan kepada masyarakat.
Proportion and Characteristics of Amino Acids Flavoring Powder for Biang Fish (Ilisha elongata) Aulia Hidayati; Sumarto Sumarto; Suparmi Suparmi
Berkala Perikanan Terubuk Vol 51, No 1 (2023): Februari 2023
Publisher : Fakultas Perikanan dan Kelautan, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/terubuk.51.1.1780-1787

Abstract

This study aims to determine the proportions and characteristics of amino acids for the flavoring powder of the fish with different concentrations of the fish meal. The method used in this research is an experiment of making fish seasoning powder with the use of ingredients consisting of fish meal, onion, garlic, iodized salt and white pepper with a non-factorial completely randomized design consisting of 4 levels of treatment, namely P0 (0 grams of powder biang fish), P1 (60 grams of powder biang fish), P2 (70 grams of powder biang fish), P3 (80 grams of powder biang fish). The results showed that the proportion of fish meal was 23% and the analysis of types and levels of amino acids produced 9 types of essential amino acids with the highest number found in isoleucine 0.882% and 8 types of non-essential amino acids with the highest amount found in glutamic acid, namely 1,337 % .
Does Perceived Ease of Usefulness and Perceived Usefulness Effect Customer Attitude and Satisfaction in Social Commerce Margaretha Pink Berlianto; Fanny Mutiara Dewi; Helen Novi Yanto; William M. Tan; Aulia Hidayati
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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

Abstract

As social media commerce has become extremely popular and an integral part of the world economy in recent years, identifying the factors influencing consumer attitudes towards social media sites has become a significant goal of many researchers in academia and industry. This study aims to identify factors that predict consumer attitudes and satisfaction towards using Instagram. This study uses 190 respondents who are in Jabodetabek using convenience sampling. The results showed that Perceived usefulness has a positive effect on attitude and satisfaction, Perceived ease of use has a positive effect on satisfaction, and customer attitude has a positive effect on satisfaction. This research successfully contributes that social commerce business actors need to pay attention to the perceived usefulness and perceived of use of the social commerce they manage and need to improve customer attitudes towards their social commerce.
Co-Authors Berlianto, Margaretha Pink Eka Merdekawati Eka Merdekawati Eka Merdekawati Fanny Mutiara Dewi Helen Novi Yanto Ratih Pratiwi Rosyanti, Novi Sumarto Sumarto Suparmi Suparmi William M. Tan