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All Journal Dinamika Jurnal Akuntansi dan Pajak Ekono Insentif Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Jurnal Ilmiah Edunomika (JIE) Al-Ikhtibar : Jurnal Ilmu Pendidikan Tarbiyah Al-Awlad: Jurnal Kependidikan Islam Tingkat Dasar Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Cahaya Mandalika Jurnal Pengabdian Masyarakat Indonesia JCA (Jurnal Cendekia Akuntansi) Jurnal Riset Madrasah Ibtidaiyah (JURMIA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JISPE Journal of Islamic Primary Education Madani: Multidisciplinary Scientific Journal Journal of Economics and Policy Studies (JEPS) FingeR: Journal of Elementary School Jurnal Social Society An-Nisbah: Jurnal Ekonomi Syariah Jurnal Indonesia Mengabdi JIMEKA
Dyah Pravitasari
Fakultas Ekonomi dan Bisnis Islam IAIN Tulungagung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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PEMAHAMAN KODE ETIK PROFESI AKUNTAN ISLAM DI INDONESIA Pravitasari, Dyah
An-Nisbah: Jurnal Ekonomi Syariah Vol 1 No 2 (2015)
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2015.1.2.85-110

Abstract

This study has the aim of providing an overview of the accounting profession of Islam in Indonesia and provide an explanation of the code of ethics of Islam accountant . Code of Conduct accountant Islam basically consists of aspects of Sharia as the basic principles of the code of ethics accountants, for accountants ethical principles, and ethical behavior for regulation of accountants. Islam has a system of accounting which refers to the Qur’an and Sunnah and has been practiced in the early days of Islam until the rise of the Islamic Caliphate. This system has a lot in common with an accounting system that has been used at the present time, so when viewed from the historical side, many people in Europe learn from Islamic countries and have adopted knowledge including accounting. Code of Conduct by AAOIFI Islamic accountants includ: trustworthiness, legitimacy, objectivity, competence and diligent professi, behavior and behavior faith driven professional and technical standards.Keywords: Principles of ethics for accountant , Regulation of ethical conduct for accountants and Code of Conduct
ANALISIS PERSEPSI MAHASISWA EKONOMI SYARIAH IAIN TULUNGAGUNG TERHADAP KODE ETIK AKUNTAN ISLAM DAN ETIKA BISNIS ISLAM Pravitasari, Dyah; Meirini, Dianita
An-Nisbah: Jurnal Ekonomi Syariah Vol 4 No 1 (2017): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.171-201

Abstract

ABSTRACT Code of ethics is indispensable as a standard of professional conduct at the highest level in the profession as an accountant. The need for a level of public confidence in the quality of service provided by an accountant irrespective of what has been done by an individual. The level of public confidence in the quality of professional services of a person who works as an accountant will increase. The accounting profession can realize high standards capable for the fulfillment of any interests. An interesting issue arises that is related to violations of professional ethics that have been executed by the accountant either at the national or international level. In the country of Indonesia, the issue continues to grow in line with the violations of professional ethics. Examples that occurred were violations in Indonesian banks in the period of 2002's. In that year, a bank declared in a condition worth operating/ unconditional healthy by a public accountant sourced from an audit of financial statements in accordance with Indonesian Banking Accounting Standards turned out most of the banks are conditioned unhealthy. Another case is the engineering of financial statements carried out by internal accountants in companies that have gone public. The most obvious form of failure perceived from modernization and the era of globalization is the field of economics, is the real form of modern capitalism although it is finally able to show its advantages from the socialists. The reality has been born new problems. Countries included in this case are Muslim countries tend to be objects rather than subjects of capitalism.ABSTRAK Kode etik sangat diperlukan sebagai standar berperilaku secara profesional pada tingkatan yang paling tinggi di profesi sebagai akuntan. Kebutuhan akan tingkat kepercayaan publik terhadap kualitas jasa layanan yang diberikan seorang akuntan terlepas dari apa yang telah dilaksanakan oleh perseorangan. Tingkat kepercayaan masyarakat akan kualitas layanan profesional dari seorang yang berprofesi sebagai akuntan akan mengalami peningkatan. Profesi akuntan dapat mewujudkan standar tinggi yang mampu untuk pemenuhan segala kepentingan. Isu yang menarik muncul yaitu terkait dengan pelanggaran etika profesi yang telah dilaksanakan oleh akuntan baik itu pada level nasional ataupun internasional. Di negara Indonesia, isu itu terus berkembang sejalan dengan adanya pelanggaran-pelanggaran etika profesi. Contoh yang terjadi adalah pelanggaran di bank-bank Indonesia di masa tahun 2002-an. Pada tahun itu, bank yang dinyatakan dalam kondisi layak beroperasi/ sehat tanpa syarat oleh akuntan publik yang bersumber dari audit  atas laporan keuangan sesuai dengan Standar Akuntansi Perbankan Indonesia ternyata sebagian besar bank tersebut berkondisi tidak sehat. Kasus lain adalah perekayasaan atas laporan keuangan yang dilaksanakan oleh akuntan internal pada perusahaan yang telah go public.Bentuk kegagalan yang paling nyata dirasakan dari modernisasi dan era globalisasi ialah bidang ekonomi, adalah bentuk nyata dari kapitalisme modern meski pada akhirnya mampu menunjukkan kelebihannya dari kaum sosialis. Kenyataannya telah lahir permasalahan-permasalahan baru. Negara termasuk dalam hal ini adalah negara-negara Muslim cenderung dijadikan obyek dibandingkan jadi subyek dari kapitalisme.
PENERAPAN METODE ACTIVITY BASED COSTING GUNA MENENTUKAN HARGA POKOK PRODUKSI PADA FIRDA BAKERY AND CAKE MALANG Rahayu, Agustina Dwi; Pravitasari, Dyah
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

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Abstract

Sistem Activity Based Costing (ABC) membagikan data penentuan bayaran yang lebih bagus guna menunjang manajemen melaksanakan industri dengan lebih berdaya guna serta memperoleh uraian yang lebih mendalam mengenai daya, kelemahan, serta kelebihan bersaing industri. Tata cara ABC yang diartikan buat menyuguhkan data harga utama penciptaan (HPP) dengan cara teliti serta cermat buat kebutuhan manajemen. Tujuan dari riset ini merupakan guna menyamakan antara biaya- biaya yang didetetapkan bagi tata cara ABC dengan biaya- biaya yang dikala ini dipakai oleh Firda Bakery and Cake. Tata cara analisa yang dipakai merupakan analisa kuantitatif deskriptif. Hasil riset membuktikan kalkulasi HPP memakai ABC membagikan hasil yang lebih bagus dibanding tata cara tradisional Firda Bakery and Cake. Sistem konvensional membagi harga utama penciptaan lebih kecil dibandingkan tata cara activity based costing. Perihal ini sebab enumerasi dalam sistem konvensional cuma memakai satu cost driver, alhasil bisa menimbulkan bias bayaran serta enumerasi HPP tidak relevan. Industri hendaknya butuh mengevaluasi balik sistem peruntukan bayaran mereka dikala memastikan HPP .
ANALISIS BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG, BIAYA OVERHEAD PABRIK SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA USAHA JENANG TRADISIONAL BAROKAH DI DESA BONO KECAMATAN BOYOLANGU Suciati, Diah; Pravitasari, Dyah
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

Production costs are the total costs borne by a company in producing a product. Production costs are the basis for every company in maintaining the company so that it does not experience losses. Losses will result in the company never growing and can stop the company's production activities. Therefore, it is very important to minimize these losses by keeping production costs under control. Cost control is one of the efforts that a company can make so that it can run successfully and efficiently. This research uses a qualitative approach method, with descriptive research type, using primary data and secondary data. The results of this research indicate that business cost management is a powerful option for increasing company revenue by minimizing production costs incurred during the product design process. In this way, production costs will be reduced, the selling price of the goods produced can compete with other companies, and the desired profits will be achieved ideally.
PENENTUAN TARIF SEWA KAMAR BERDASARKAN METODE ACTIVITY BASED COSTING PADA KOS MAHYA KECAMATAN KEDUNGWARU KABUPATEN TULUNGANGGUNG Sholikhah, Jamilatus; Pravitasari, Dyah
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10521

Abstract

The boarding house rental service business is a business that is not too big but the business is promising. Even though this business is not large, this business also requires cost control in order to produce accurate cost information. As is the case with Kos Mahya which is the research location. In determining room rental rates, the owner of the Mahya boarding house still follows market prices around the boarding house, which allows cost distortions to occur because they do not reflect specific activities. The need for an appropriate method for setting a room rate, namely the Activity Cased Costing method. The purpose of this study is to find out the determination of room rates using the Activity Based Costing method and a comparison of the activity based costing method with the method of the owner of the Mahya Boarding House regarding the determination of room rental rates. The research method used is descriptive quantitative. The results of the study show that the calculation of room rental rates using the Activity Based Costing method gives smaller results, compared to the determination of rates carried out by boarding owners based on market prices around the boarding house.
ANALISIS BREAK EVEN POINT SEBAGAI PERENCANAAN LABA PADA UMKM AYCA OPAK GAMBIR DI KECAMATAN KANIGORO BLITAR Nofitasari, Dian; Pravitasari, Dyah
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.15071

Abstract

MSME businesses have a major contribution to the economy of Indonesian society, because this type of business has a role in providing employment opportunities. Every entrepreneur definitely wants his business to run well and produce maximum profits, just like MSME Ayca Opak Gambir. However, the owner's profit planning is still limited to estimates with the assumption that the more products sold, the more profits he will receive.The aim of the research is to carry out calculations break even point so that find out the break even point and margin of safety to know percentage reducing sales to safe limits and trying to plan the desired profit, but before that, first separate costs which have not been done before. The method used is a descriptive quantitative method. The data sources used are primary data in the form of interviews with business owners and documentation in the form of financial reports. The results of this research are break even point will be achieved at a sales volume of IDR 286,139,344 or 5,752 units. for safe limits o rmargin of safety is 32% or IDR 133,860,656. If you want a profit increase of 110%, the owner can make sales of IDR 429,222,295 or a total of 8,628 units. Keywords : Break Even Point, Margin Of Safety, Profit Planning
PENGARUH PENGETAHUAN PAJAK, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN KABUPATEN TULUNGAGUNG Putrinur'aini, Annisa; Pravitasari, Dyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i3.21015

Abstract

Compliance with taxation is an important point that cannot be separated from the tax implementation process. In the implementation of taxation, tax obligations and rights to taxes must be fulfilled and implemented by every taxpayer, where must be carried out in accordance with existing standards and regulations. This study aims to see how big the effect of tax knowledge on restaurant taxpayer compliance, tax audit on restaurant taxpayer compliance, and tax sanctions on restaurant taxpayer compliance, especially in Tulungagung Regency. Quantitative methods are considered appropriate for this research, where the way to get data for research is through servers by relying on the distribution of questionnaires. The data obtained from the division of the questionnaire will then be processed again by multiple linear regression testing. The processed data obtained the results of restaurant taxpayer compliance in Tulungagung Regency is significantly and positively influenced by tax knowledge, restaurant taxpayer compliance in Tulungagung Regency is significantly and positively affected by tax audits, and restaurant taxpayer compliance in Tulungagung Regency is significantly and positively affected by tax sanctions.
Co-Authors Agustin, Dewi Ira Anang Dwi Putransu Aspranawa, Anang Dwi Putransu Andini, Nesi Anti Anggraini, Yulina Nadia Arini Rosa Sinensis Ariska, Hilmi Aspranawa, Anang Dwi Putransu Febriani, Yesi Hidayati, Yayuk Hirmantono, Agung Husniyah, Nova Amirotul Khusnia, Mungalimatul Martani, Lilis Maryadi Meirini, Dianita Nofitasari, Dian Nor Kholidin Nugraha, Kanang Adha Nur Halimah Pertiwi, Ratih Purnama Purnama Pertiwi, Ratih Putrinur'aini, Annisa Rahayu, Agustina Dwi Ratna Dewi, Tri Resti Septikasari Rodin, Imam Rohmah Siregar, Siti Rohmah, Mushlihah Sakinah Aprilia, Anzilni Sari, Dias Safna Ayu Permata Sholikhah, Jamilatus Siti Rohmah Siregar Sri Enggar Kencana Dewi Suciati, Diah Supangat Supangat Supangat Suparmi Ningsih, Siti Tiyas, Binti Ayuning Tri Anjani, Ratih Tri Ratna Dewi Ulin Ni’am, Ahmad Umi Habibah yuliantoro, ahmad taufiq