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All Journal Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen ProBisnis : Jurnal Manajemen Research of Finance and Banking Taxation and Public Finance
Devvy Rusli
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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PENYUSUNAN LAPORAN KEUANGAN UD MEUBEL ZASKIA TAMAM FURNITURE BERDASARKAN STANDAR AKUNTANSI ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) Devvy Rusli; Lies Zulfiati; Flourien Nurul Ch; Sulistyowati Sulistyowati; Diana Supriati; Neneng Farhah
LOGISTA - Jurnal Ilmiah Pengabdian kepada Masyarakat Vol 4 No 2 (2020)
Publisher : Department of Agricultural Product Technology, Faculty of Agricultural Technology, Universitas Andalas Kampus Limau Manis - Padang, Sumatera Barat Indonesia-25163

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/logista.4.2.519-526.2020

Abstract

Manajemen UD Meubel Zaskia Tamam Furniture merasa kesulitan dalam membuat laporan keuangan yang dianggap rumit karena kurangnya pengetahuan mengenai penyusunan laporan keuangan berdasarkan standar aturan yang berlaku. Berdasarkan wawancara dan observasi dengan manajemen UD Meubel Zaskia Tamam Furniture, mereka hanya menggunakan nota sebagai pencatatan barang masuk dan barang keluar sehingga hanya bisa memberikan informasi penjualan dan pembelian bahan baku. Untuk membantu UD Meubel Zaskia Tamam Furniture menyusun laporan keuangan sendiri dimulai dengan membuatkan daftar akun-akun, neraca saldo awal. Selanjutnya perancangan formulir jurnal-jurnal khusus dan jurnal umum untuk mencatat transaksi yang terjadi di UD Meubel Zaskia Tamam Furniture yang dapat dilakukan manual maupun menggunakan Ms. Office serta formulir buku besar umum, buku besar pembantu dan kartu harga pokok pesanan. Terakhir memberikan format penyajian laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) yang terdiri dari laporan posisi keuangan, laporan laba rugi dan catatan atas laporan keuangan. Kata kunci: Laporan keuangan, SAK EMKM, UMKM, Laporan posisi keuangan, Laporan laba rugi ABSTRACT UD Meubel Zaskia Tamam Furniture management has difficulty to generate financial statement which were considerated complicated due to the lack of knowledge regarding of preparation financial statements based on applicable standards. According to our interview and observations with UD Meubel Zaskia Tamam Furniture management, they only prepare invoice to record inflows and outflows of goods, therefore they only provide information on sales and purchases of raw materials. To assist UD Meubel Zaskia Tamam Furniture compile its own financial statements, start by making chart of accounts, opening trial balance. Furthermore, designing of special journals and general journal forms to record transaction that occur at UD Meubel Zaskia Tamam Furniture that can be done manually or using Ms. Office as well as general ledger forms, subsidiary ledger form and cost of order cards. Finally, we provide a format for presenting financial statement base on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) which consists of financial position statement, income statement and notes of financial statements. Keywords: Financial statements, SAK EMKM, SME, Financial position statement, Income statement
Pengaruh Manajemen Modal Kerja Terhadap Financial Distress dengan Ukuran Perusahaan sebagai Variabel Kontrol pada Perusahaan Sektor Pertambangan Devvy Rusli; Tamaria Bernadetta Dumaris
Jurnal Manajemen Vol 17 No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v17i02.331

Abstract

Penelitian ini bertujuan untuk menguji pengaruh manajemen modal kerja terhadap financial distress pada perusahaan sektor pertambangan yang terdafttar di Bursa Efek Indonesia Tahun 2015-2019. Variabel manajemen modal kerja diukur dengan menggunakan current ratio, inventory turnover, total asset turnover, dan debt to asset ratio. Penelitian ini juga menggunakan ukuran perusahaan sebagai variabel kontrol. Penelitian ini adalah penelitian kuantitatif. Penelitian ini menggunakan metode analisis regresi logistik dengan program Eviews 10. Data yang digunakan dalam penelitian adalah data sekunder dari laporan keuangan dan laporan tahunan melalui situs Bursa Efek Indonesia dan situs perusahaan. Teknik dalam pengambilan sampel penelitian dengan menggunakan purposive sampling dengan jumlah sampel yang didapatkan sebanyak 12 perusahaan dari 48 perusahaan pertambangan tahun 2015-2019. Hasil penelitian menunjukkan bahwa current ratio berpengaruh positif secara signifikan terhadap financial distress. Inventory turnover berpengaruh negatif secara signifikan terhadap financial distress. Total asset turnover berpengaruh negatif secara signifikan terhadap financial distress. Debt to asset ratio berpengaruh positif secara signifikan terhadap financial distress. Ukuran perusahaan berpengaruh negatif secara signifikan terhadap financial distress.
PERANCANGAN SISTEM INFORMASI AKUNTANSI UNTUK SIKLUS PENDAPATAN PADA UD MEUBEL ZASKIA TAMAM FURNITURE Devvy Rusli; Lies Zulfiati; Flourien Nurul Ch; Sulistyowati Sulistyowati; Diana Supriati; Neneng Farhah
LOGISTA - Jurnal Ilmiah Pengabdian kepada Masyarakat Vol 6 No 1 (2022)
Publisher : Department of Agricultural Product Technology, Faculty of Agricultural Technology, Universitas Andalas Kampus Limau Manis - Padang, Sumatera Barat Indonesia-25163

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/logista.6.1.64-70.2022

Abstract

Tujuan kegiatan ini adalah perancangan sistem informasi akuntansi untuk siklus pendapatan pada UD Meubel Zaskia Tamam Furniture. Pendekatan kualitatif digunakan dalam kegiatan ini dengan metode wawancara dan observasi. Berdasarkan hasil wawancara dan observasi menunjukan bahwa sistem informasi akuntansi UD Meubel Zaskia Tamam Furniture masih lemah sehingga perlu perbaikan. Tidak adanya struktur organisasi yang jelas akan mengakibatkan ketidakjelasan fungsi dan tanggungjawab personil. Hal ini akan mengakibatkan lemahnya pengendalian internal perusahaan. Sistem informasi akuntansi yang baik akan memudahkan perusahaan untuk menyusun laporan keuangan dengan baik. Melalui kegiatan ini direkomendasikan struktur organisasi, rekomendasi sistem informasi akuntansi pada siklus pendapatan yang terdiri dari rekomendasi subsistem pemrosesan penjualan dan rekomendasi subsistem penerimaan kas, rekomendasi standar operasional prosedur dan dokumen-dokumen yang membantu menghasilkan informasi yang lebih akurat. Kata kunci: sistem informasi akuntansi, siklus pendapatan ABSTRACT The aim of this study is designing accounting system information at UD Meubel Zaskia Tamam Furniture. The qualitative method is used by interview and observation. Base on interview and observation, we concluded that accounting system information of UD Meubel Zaskia Tamam Furniture was weak and the improvement is needed. UD Meubel Zaskia Tamam Furniture did not have clearly organization structure that impact the weakness of internal control. Accounting system information will assist management to produce more better financial report. This study results recommendation namely organization structure, accounting system information for revenue cycle: recommendation of subsystem sales and recommendation of cash receipt system, recommendation of standard operating procedure and documents needed to generate accurate information. Keywords: accouting system information, revenue cycle
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2017-2020 William Immanuel Hitijahubessy; Sulistiyowati Sulistiyowati; Devvy Rusli
Jurnal Ekonomi Vol 31 No 02 (2022): [Jurnal STEI Ekonomi - JEMI] Vol. 31 No. 02 (Desember 2022)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v31i02.676

Abstract

This study aims to determine whether the effect of Profitability, Leverage, and Company Size on Tax Avoidance in manufacturing companies for the 2017-2020 period listed on the Indonesia Stock Exchange. This study uses a quantitative research method using panel data regression as measured by Eviews version 10. The sample was determined based on the purposive sampling method, with a total sample of 64 manufacturing companies so that the total observations in this study were 256 observations. The data used in this study is secondary data in the form of financial reports obtained from the official IDX website: www.idx.co.id and related company websites. Hypothesis testing using t test. The results of the study prove that, (1) profitability has a negative effect on tax avoidance, (2) leverage has a negative effect on tax avoidance, (3) firm size has a positive effect on tax avoidance.
Basic Concepts of Fair Value Measurement: Analysis of PSAK 68 Ari Purwanti; Ilham Rahim; Aprih Santoso; Flourien Nurul Ch; Devvy Rusli
ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i5.299

Abstract

In recent years, the accounting world in Indonesia has focused on the application of new accounting standards oriented to the International Financial Reporting Standard (IFRS) issued by the International Accounting Standard Board (IASB), which compares the concept of fair value to the old concept of book value and reports submitted more relevant. This article aims to explain the application of the basic concept of fair value measurement based on the convergence of IFRS and PSAK 68 as a substitute for historical costs using the literature study method. The results of this study reveal that in Indonesia the concept of fair value was fully implemented in 2012 and in its application fair value has a relevant nature.
Taxpayer Compliance of MSME: The Role of Tax Knowledge, Tax Office Service Quality, and Trust in the Government Sulistyowati; Devvy Rusli; Flourien Nurul Chusnah; Diana Supriati; Annisa Annisa
Taxation and Public Finance Vol. 1 No. 2 (2024): JUNE 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i2.230

Abstract

This research aims to determine the influence of the role of tax knowledge, tax service quality, and trust in the government on Kemayoran District MSME taxpayer compliance. The method used in this research is the data collection method through a questionnaire which is measured using a Likert scale. The sampling method uses a purposive sampling technique with the criteria of MSME actors in the Kemayoran District area and those who have an income of >500 million per year. This research is quantitative research. The results of this research state that knowledge of taxation influences the compliance of Kemayoran District MSME taxpayers, the quality of tax service does not influence the compliance of Kemayoran District MSME taxpayers, and trust in the government does not influence the compliance of Kemayoran District MSME taxpayers.
Covid-19, Structural Breaks, and Capital Market Integration: Indonesian Evidence Suriawinata, Iman Sofian; Setianingrum, Pristina Hermastuti; Prastuti, Doddi; Rusli, Devvy; Pranitasari, Diah
Jurnal STEI Ekonomi Vol 32 No 1 (2023)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v32i01.1106

Abstract

The main purpose of this study is to investigate the cointegration between the Indonesian capital market and the selected four international capital markets – namely the Australian Stock Exchange, the New York Stock Exchange, the London Stock Exchange, and the Hong Kong Stock Exchange - with the presence of two structural breaks due to the COVID-19 pandemic. The non-standard Johansen’s, as well as the ARDL methods of cointegration analyses, are applied to five capital market indices - consisting of the Jakarta Stock Exchange Composite Index (JSCI), ASX200, Dow Jones Composite Average (DJC), FTSE 100, and Han Seng Index (HSI) - from January 2019 to December 2020. VEC and ARDL models are employed to investigate the impact of structural breaks on Indonesia’s capital market performance. The results show that there are cointegration and long-run causality relationships between the Indonesian capital market and the four international capital markets during the pandemic, and the structural breaks significantly affect market performance. The COVID-19 pandemic has had a devastating global impact on capital markets, but an effective policy response by the Indonesian government might contribute to the relatively rapid recovery of Indonesia’s capital market.. There are two important implications relating to the findings of this study. Firstly, as capital markets around the world become more integrated, the benefit of international portfolio diversification decreases. However, stock price efficiency among capital markets increases. Secondly, the results of the Granger causality test might be useful for capital market investors in predicting the impact of the performance of one capital market on the performance of other capital markets.
The Influence of Corporate Social Responsibility on Financial Performance with Good Corporate Governance as Moderating Variable Narwastu, Narwastu; Rusli, Devvy
Research of Finance and Banking Vol. 1 No. 1 (2023): April 2023
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rfb.v1i1.35

Abstract

This study aims to determine the effect of Corporate Social Responsibility on financial performance moderated by Good Corporate Governance in construction and building sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The quantitative methodology was used in this study. Construction and building companies listed on the Indonesia Stock Exchange for 2019 through 2021 comprise this study's population. Purposive sampling was used for the study's sampling, which produced  final sample of 13 businesses. The information used in this study is secondary data. The results of this study indicate that: (1) economic dimension information has a significant positive effect on financial performance, (2) environmental dimension information has significant negative effect on financial performance, (3) social dimension information has  insignificant negative effect on financial performance, (4) GCG can moderate the relationship of information on the environmental dimension to financial performance (5) GCG cannot moderate the relationship between information on the economic dimension and information on the social dimension on financial performance. In increasing firm value, research implications for companies should always be consistent in disclosing CSR information and the implementation of GCG to avoid problems that can lower the image company in the eyes of investors and the public.
Dinamika penghindaran pajak perusahaan: Menelaah pengaruh koneksi politik, kepemilikan institusional dan komisaris independen Sulistyowati, Sulistyowati; Chusnah, Flourien Nurul; Supriati, Diana; Rusli, Devvy; Pohan, Tassya Aulya
Jurnal Manajemen Vol 21 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i2.1642

Abstract

This study aimed to examine the influence of political connections, institutional ownership, and independent commissioners on Tax Avoidance. The research was conducted on pharmaceutical sub-sector companies on the Indonesia Stock Exchange (IDX). This study used a quantitative approach to descriptive research, which was measured using multiple linear regression-based methods with Eviews 12. The population of this study is pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample in this study was determined based on the purposive sampling method, with a total sample of 8 pharmaceutical sub-sector companies, so the total observations in this study were 40 observations. The data used in this study is secondary data. Data collection techniques use documentation methods through IDX's official website, www.idx.co.id, and literature study methods derived from accounting journal sources, books, and literature, as well as hypothesis testing using t-tests. The results proved that Political Connections did not affect Tax Avoidance, Institutional Ownership did not affect Tax Avoidance, and Independent Commissioners affected Tax Avoidance.
Accuracy of the Financial Distress Model in Transportation Firms: Altman, Springate and Grover Model Nurul CH, Florine; Sulistyowati, Sulistyowati; Rusli, Devvy; Rohmah, Annisa; Suprati, Diana
Taxation and Public Finance Vol. 2 No. 1 (2024): DECEMBER 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v2i1.362

Abstract

This study analyzes the comparison of financial distress prediction models in transportation firms listed on the Indonesia Stock Exchange during 2018–2020. Using a quantitative approach and secondary data, the study focuses on a sample of 7 firms selected through purposive sampling from a population of 27 firms. The analysis evaluates the Altman, Springate, and Grover models for their accuracy and error rates. Results show that the Altman and Springate models exhibit identical accuracy and error rates, with an accuracy level of 42.56% and an error rate of 57.14%. In contrast, the Grover model demonstrates superior performance with an accuracy level of 85.71% and an error rate of 14.29%. These findings establish the Grover model as the most accurate tool for predicting financial distress among the models tested. Managerial implications highlight the importance of utilizing accurate financial distress prediction models to identify potential financial issues early. This can aid transportation firms in improving financial management and ensuring operational sustainability. By adopting effective prediction models like the Grover model, firms can strengthen their capacity to mitigate risks associated with financial instability
Co-Authors Annisa Annisa Aprih Santoso Ari Purwanti Chusnah, Flourien Nurul Diana Supriati Flourien Nurul Ch Flourien Nurul Ch Flourien Nurul Chusnah Ilham Rahim Iman Sofian Suriawinata Lies Zulfiati Narwastu, Narwastu Neneng Farhah Nurul CH, Florine Pohan, Tassya Aulya Pranitasari, Diah Prastuti, Doddi Rohmah, Annisa Setianingrum, Pristina Hermastuti Sulistiyowati Sulistiyowati Sulistyowati Sulistyowati Sulistyowati Suprati, Diana Supriati, Diana Tamaria Bernadetta Dumaris William Immanuel Hitijahubessy