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All Journal Journal of Innovation and Applied Technology Jurnal VOK@SINDO Jurnal Pengabdian Masyarakat Asia EKONOMIKA45 Public Sphere Review Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Amelia Ika Pratiwi
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Arts Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS TINGKAT KESEIMBANGAN (EKUALISASI) PPh PASAL 21 DENGAN BIAYA GAJI PADA SPT TAHUNAN BADAN PT. X Pratiwi, Amelia Ika; Pratama, Muhammad Rizky Andhika
VOK@SINDO : Jurnal Ilmu-Ilmu Terapan dan Hasil Karya Nyata Vol. 9 No. 1 (2021)
Publisher : Fakultas Vokasi Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.vokasindo.2021.009.1.4

Abstract

Penelitian ini bertujuan untuk mencapai ekualisasi PPh Pasal 21 dengan pengakuan biaya gaji yang dilaporkan pada SPT Tahunan Badannya, Penelitian ini dilakukan karena diterimanya SP2DK oleh PT. X yang menjelaskan adanya perbedaan biaya gaji dalam SPT Masa PPh Pasal 21 nya dengan biaya gaji yang dilaporkan dalam SPT Tahunan Badan yang dilaporkan oleh perusahaan. Kurangnya pengawasan perusahaan dapat menimbulkan perbedaan pelaporan tersebut, selain karena kurangnya pengawasan, hal ini juga terjadi karena kurangnya pengetahuan PT. X khusunya perpajakan, akhirnya perbedaan biaya gaji pada SPT Masa PPh Pasal 21 dan biaya gaji pada SPT Tahunan Badan tahun 2017 inilah yang dijadikan sebagai objek penelitian oleh penulis, penelitian ini dilakukan menggunakan teknik analisis kuantitatif. Hasil dari penelitian ini adalah : untuk mencapai kesimbangan antara PPh Pasal 21 dengan biaya gaji pada SPT Tahunan Badan, hal ini disebabkan karena adanya SPT Masa bulan Desember 2017 yang tidak dilaporkan tetapi sudah dibayar. Besarnya Biaya gaji yang sudah dibayarkan sebesar Rp 3.209.863.582,91, sedangkan pada SPT Tahunan Badannya hanya dilaporkan sebesar Rp.2.966.623.854,44, sehingga perbedaan ini perlu diekualisasi oleh PT. X sebesar Rp 243.239.728,48. 
SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG UMKM (STUDI KASUS TOKO SOSI FASHION MEDAN) Pratiwi, Amelia Ika; Barus, Haogenia Br
VOK@SINDO : Jurnal Ilmu-Ilmu Terapan dan Hasil Karya Nyata Vol. 10 No. 1 (2023)
Publisher : Fakultas Vokasi Universitas Brawijaya

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Abstract

Tujuan penelitian ini dilakukan adalah sebagai media untuk mengetahui penerapan pengendalian internal persediaan UMKM dengan melakukan studi kasus pada salah satu UMKM berskala menengah di Medan, yaitu Toko Sosi Fashion Medan. Metode penelitian yag digunakan adalah studi kasus. Dengan metode ini, penulis memaparkan fakta-fakta mengenai penerapan sistem pengendalian internal pada pengelolaan persediaan yang berhubungan dengan siklus pembelian dan penjualan barang, kemudian menganalisis data yang diperoleh dengan teori Mulyadi (2016). Metode penelitian yang digunakan adalah kualitatif dengan menerapkan 3 metode; wawancara, observasi dan dokumentasi. Hasil dari penelitian menunjukkan sistem pengendalian internal Toko Sosi Fashion Medan masih lemah diukur berdasarkan alur barang masuk, barang keluar, dan diukur melalui 4 unsur pengendalian internal. Adapun saran yang diberikan kepada Toko Sosi Fashion Medan melaluipenelitian ini berupa perbaikan prosedur siklus pembelian dan penjualan. Selain itu beberapa kelemahan lainnya antatra lain pemilik tidak melakukan pemeriksaan setiap laporan dan catatan yang dibuat oleh pegawai, serta masih terdapat perangkapan pekerjaan yang dilakukan oleh pegawai. Saran yang diberikan untuk Toko Sosi Fashion Medan adalah menegaskan kembali wewenang dan tugas masing-masing pegawai danmelakukan arsip dokumen untuk memudahkan penelusuran bukti transaksi.Kata Kunci: Pengendalian Internal, Persediaan, siklus pembelian, siklus penjualan, dan UMKM.
AKUNTANSI KARAPAN SAPI PADA MASYARAKAT MADURA DENGAN PENDEKATAN ETNOGRAFI Pratiwi, Amelia Ika
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 10 No 1 (2016): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v10i1.80

Abstract

This study aims to interpret and describe the meaning of art and culture in society Madura Bull Race that we often encounter in the agenda of the annual event in Madura. Bull Race is the original culture of the land Madura cow racing is a race in which a pair of cows that pulls the train of wood (a jockey up and control the cow pairs) to be driven in the race racing against other pairs of cows). As part of a community certainly has become an umbrella association for the community Bull Race requires knowledge and accounting statements for subsequent agendas. This research uses an ethnographic approach. Data obtained from informants who were the original inhabitants of the land of Madura, through in-depth interviews, documentation and direct observation. Based on this research note that purport accounting practices obtained from informants indicate that the Madurese community, especially the members of the community Bull Race Bull Race follow the race as a form of love and preservation of cultural values, especially Madura. Economic compensation obtained merely as a means to preserve and ensure the survival of the community of Bull Race. Results reconstruction of accounting concepts Karapan cow Madurese community shows that Bull Race as a form of community responsibility to preserve the culture and form of pride for the community, especially Madura Bull Race.
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP KECENDERUNGAN PERUSAHAAN KELUARGA MELAKUKAN MANAJEMEN LABA MENGGUNAKAN METODE WarpPLS Dyah Febriantina Istiqomah; Amelia Ika Pratiwi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 6 No. 1 (2018): Desember: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.511 KB) | DOI: 10.30640/ekonomika45.v6i1.88

Abstract

Agency Conflict or Principal Conflict can be emerge opportunistic profit management behavior. This behavior is avoidable with Good Corporate Governance. The purpose of this study are to identify the effect of Corporate Governance charactertistic to the family company tendency in making profit management by using WarpPLS method. The finding show that there is no found a tendency of the family company to making profit management. Wherease not did not found moderation effect of Corporate Governance on company tendency in making profit management action. However, based on the analysis result found the Corporate Governance effect the profit management behavior indicate the better of company governance, seen from three indicators, that are proportion of independent Commisary and audit Committee, as well audit quality, then the lower practices of profit management in the company. The result show the relationship a Predictor as moderating variable change to be explanatory variable. This result can be expected open the insights of the Indonesia companies to paying attention Corporate Governance applied in the company then profit management behavior can be hazard the company can be avoided. Beside, for further research more focusing on level of family member involvement in running the company because different level of involvement, medium or higher, possibly to influence the tendency of family member to make it or not in profit management making
Optimization of Public Service Management at PT Endah Manunggal Persada Clinic Through Patient Satisfaction Information System Application (E-Sikap) Pratiwi, Amelia Ika; Widhianningrum, Purweni; Subairi, Subairi
Journal of Innovation and Applied Technology Vol 11, No 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiat.2024.010.002.01

Abstract

This community service activity aims to develop strategies for improving service quality through the E-Sikap application at the PT. Endah Manunggal Persada Clinic. The method used in this community service activity is descriptive-qualitative. The results of the patient satisfaction survey in the registration and general examination units indicate that there are two elements that still have lower scores compared to the others, namely the suitability of service products and complaint handling. To address this matter, the management of the PT. Endah Manunggal Persada clinic must consistently uphold their commitment to providing healthcare services that are prompt, accurate, transparent, straightforward, easy to implement, and non-discriminatory.
Assistance in Potato Donut Processing and Entrepreneurship in Podokoyo Village, Tosari District, Pasuruan Asri, Tri Mega; Pratiwi, Amelia Ika; Sylvatri, Hapsari Dian; Putri, Debri Haryndia
Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v5i1.1955

Abstract

Purpose: The primary objective of this community service program is to enhance the agricultural potential of Podokoyo tourist village by addressing the knowledge gap in potato processing. The program aims to equip the Family Welfare Development Women of Podokoyo Village with the skills and knowledge to transform potatoes, a local agricultural product, into high-value donut products. Method: The program is implemented in three stages: preparation, implementation, and evaluation. The preparation stage involves arranging the necessary equipment and facilities, ensuring space availability, and securing partner involvement and community support. The implementation stage is where the actual training takes place, and the participants learn to process potatoes into donuts. The evaluation stage assesses the effectiveness of the training and the participants’ ability to apply their new skills. Practical Applications: The practical outcome of this program is that the participants, the Family Welfare Development Women, are expected to be able to process potatoes into more valuable donut products. This not only adds value to the local agricultural produce but also contributes to the economic development of the Podokoyo village. Conclusion: The program has successfully achieved its goals, as evidenced by the improved abilities of the participants in financial management and adding value to their products. The success of the program is attributed to the availability of necessary equipment and facilities, partner involvement, and community support. This initiative has the potential to significantly improve the welfare of the rural communities in Podokoyo village.
Analisis Dampak Otomasi pada Cafe' Kopitani, Dau, Malang: Antara Dinamika Efisiensi atau Aspek Sosial Susenohaji; Rifki Muhammad Bintang; Amelia Ika Pratiwi
Public Sphere Review Volume 4 Nomor 2: September 2025
Publisher : Public Administration Dept, Faculty of Social and Political Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/psr.v4i2.194

Abstract

The rapid development of digital technology has encouraged the culinary industry including cafés to adopt automation systems for ordering, payment, and operational management. However, evidence regarding the effectiveness of automation, particularly in small and medium-sized enterprises, remains mixed. This study aims to analyze the impact of automation on operations and customer experience at Café Kopitani in Dau, Malang. A qualitative case study approach was employed, with data collected through in-depth interviews with the owner, manager, employees, and customers, as well as direct observations of service workflows before and after automation. The findings reveal several positive impacts of automation, including improved operational efficiency, faster ordering and payment processes, fewer recording errors, and enhanced data-driven decision-making. Nonetheless, the study also identifies several drawbacks, such as the loss of warmth in social interactions, reduced service flexibility, diminished local cultural nuances, limited adaptability in daily menu adjustments, and fewer employment opportunities for local residents. Regular customers also experience emotional effects stemming from the reduced personal interaction that previously served as one of Kopitani’s strengths. Overall, the findings contribute valuable insights into the dynamics of automation in small-scale culinary businesses, particularly those operating in rural areas.
Analysis of the Community Satisfaction Survey of the Faculty of Vocational Studies Pratiwi, Amelia Ika
Journal of Innovation and Applied Technology Vol 11, No 2 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Brawijaya

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Abstract

Analysis of the Vocational Faculty Community Satisfaction Survey (SKM). This research was conducted as a medium for decision making for FV in developing a stakeholder satisfaction index program in the FV environment. This research was conducted in units at the Faculty of Vocational Studies, Brawijaya University. The Community Satisfaction Survey (SKM) for the Even 2022-2023 and Odd 2023-2024 periods was carried out in all work units of the Faculty of Vocational Studies starting from June-October 2023. Data collection techniques in this research were carried out by means of questionnaires and observations. The results of the research show that the implementation of the SKM for the first semester of 2023 has gone smoothly and according to the schedule that has been determined with the number of participating respondents having exceeded the minimum requirements determined by PERMENPAN No. 14 of 2017.
Co-Authors Barus, Haogenia Br Debri Haryndia Putri Dyah Febriantina Istiqomah Pratama, Muhammad Rizky Andhika Purweni Widhianningrum Rifki Muhammad Bintang Subairi Subairi Susenohaji, Susenohaji Sylvatri, Hapsari Dian Tri Mega Asri, Tri Mega