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All Journal Jurnal Akuntansi dan Pajak JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Budimas : Jurnal Pengabdian Masyarakat
Renata Zoraifi
Universitas Sebelas Maret
Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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Akuntansi dan Perpajakan Bagi Wajib Pajak UMKM (Studi Pada Wajib Pajak Kuliner) Hanung Triatmoko; Juliati Juliati; Sri Suranta; Trisninik Ratih Wulandari; Renata Zoraifi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 1 (2021): BUDIMAS : VOL. 03 NO. 01, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i1.1555

Abstract

Tujuan pelaksanaan pengabdian adalah untuk memberikan pemahaman kepada wajib pajak kuliner mengenai aspek akuntansi dan perpajakan dalam usaha di bidang kuliner. Usaha kuliner terbagi menjadi dua jenis yaitu usaha kuliner di bidang restoran dan usaha kuliner di bidang non restoran. Kedua bidang tersebut memiliki aspek pajak yang berbeda dan juga memiliki perbedaan penghitungan jika memiliki batasan omzet sesuai dengan peraturan perundang-undangan yang berlaku. Kata kunci: perpajakan, wajib pajak kuliner, restoran, non restoran
A Comparative Study of Higher Degree Students’ Financial Literacy Critical Factors of by Using Analytic Hierarchy Process Khresna Bayu Sangka; Renata Zoraifi; Nurhasan Hamidi; Sigit Santosa
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 1 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i1.1796

Abstract

2018 Global Competitiveness Index 4.0 ranking - a comprehensive report released by the World Economic Forum (WEF) shown that Indonesia's competitiveness ranking was increase from 47 to 45 from the other 140 countries. This condition explained that Indonesian economy was getting better, but it was not enough to compete against other countries, as Indonesian economy was relatively far below the trend line. Furthermore, Indonesian should be more selective in choosing offered products or services especially on banking and finance related sector in which becoming vigilant in investing. One of the intelligence that must be possessed by every individual was financial intelligence in which should be needed by their personal financial assets. This study aimed to explore the determinants of financial literacy in higher degree students by using Analytic Hierarchy Process as an analytical tool. As individual finance’s approved by knowledge, decisions and implementation in making decisions in personal financial assets are called financial literacy. Financial literacy has grown rapidly over the past few years. There are five domains of financial literacy, namely (1) knowledge of financial concepts; (2) communication ability on financial sector; (3) the personal ability to financial management; (4) ability to make financial decisions; and (5) commitment to make future financial planning. Taking Accounting Education Department student as focus of study, the comparison of assessment from identified factors in different classes could be used as a basis for improving the learning process through the development of higher education’s curriculum policies. Result of this study shown that there were insignificant differences between classes. While personal ability to financial management factor considers as the most important factor, followed by the knowledge of financial concept. Both factors are compulsory to be taken as part of financial majors in the department
Design of Accounting Information System for Cooperative Savings and Loans Unit as Building Stakeholder Trust on Cooperative Management (A Case Study: Sari Rejeki Farmer Group Cooperative in Karanganyar) Andi Asrihapsari; Vidia Ayu Satyanovi; Lina Nur Ardilla; Sri Hanggana; Sri Murni; Santoso Tri Hananto; Muhammad Syafiqurrahman; Renata Zoraifi
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.3699

Abstract

This study aims to develop an accounting information system design for the Savings and Loan Unit of Sari Rejeki Farmer Group Cooperative as a building stakeholder trust for cooperative management. This goal is achieved with the output in the form of a standard operating procedure document for the Savings and Loan Unit of the cooperative, which is designed using Microsoft Visio and Microsoft Word applications in realizing accountability. This study has applied descriptive qualitative research, which describes the object according to the existing conditions. The research data were gathered through case studies, observations, interviews, and literature studies. The structured systems analysis and design for system development were applied in the analysis and system design stages. To complete the steps of structured system development, tools and techniques were required. The tools for system development include pictures, diagrams, or graphs, while act finding was used for the technique. The cooperative accountability was assessed based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 13 of 2015 concerning the implementation of cooperative accountability. The results of this study indicate that the Savings and Loans Unit of Sari Rejeki Farmer Group Cooperative has met the indicators of accountability from the financial aspect, which covers the availability of clear information, transparency, implementation of accounting information systems in the application of SOPs for raising funds and SOPs for disbursing funds that have been properly and adequately integrated. Keywords: accounting information system, standard operating procedure, cooperative savings and loan unit
Design of Accounting Information System for Cooperative Savings and Loans Unit as Building Stakeholder Trust on Cooperative Management (A Case Study: Sari Rejeki Farmer Group Cooperative in Karanganyar) Andi Asrihapsari; Vidia Ayu Satyanovi; Lina Nur Ardilla; Sri Hanggana; Sri Murni; Santoso Tri Hananto; Muhammad Syafiqurrahman; Renata Zoraifi
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.3699

Abstract

This study aims to develop an accounting information system design for the Savings and Loan Unit of Sari Rejeki Farmer Group Cooperative as a building stakeholder trust for cooperative management. This goal is achieved with the output in the form of a standard operating procedure document for the Savings and Loan Unit of the cooperative, which is designed using Microsoft Visio and Microsoft Word applications in realizing accountability. This study has applied descriptive qualitative research, which describes the object according to the existing conditions. The research data were gathered through case studies, observations, interviews, and literature studies. The structured systems analysis and design for system development were applied in the analysis and system design stages. To complete the steps of structured system development, tools and techniques were required. The tools for system development include pictures, diagrams, or graphs, while act finding was used for the technique. The cooperative accountability was assessed based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 13 of 2015 concerning the implementation of cooperative accountability. The results of this study indicate that the Savings and Loans Unit of Sari Rejeki Farmer Group Cooperative has met the indicators of accountability from the financial aspect, which covers the availability of clear information, transparency, implementation of accounting information systems in the application of SOPs for raising funds and SOPs for disbursing funds that have been properly and adequately integrated. Keywords: accounting information system, standard operating procedure, cooperative savings and loan unit
Co-Authors Andi Asrihapsari, Andi Ari Kuncara Widagdo Hananto, Santoso Tri Hanung Triatmoko Juliati Juliati Khresna Bayu Sangka Lina Nur Ardilla Nurhasan Hamidi Sigit Santosa Sri Hanggana SRI MURNI Sri Suranta Sulardi Sulardi Syafiqurrahman, Muhammad Trisninik Ratih Wulandari Vidia Ayu Satyanovi