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All Journal Jurnal Akuntansi Multiparadigma Akuntabel : Jurnal Ekonomi dan Keuangan Aktiva : Jurnal Akuntansi dan Investasi wacana equiliberium (jurnal pemikiran penelitian ekonomi) Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Jurnal Simki Economic Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Agus Sugiono
Universitas Islam Madura
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Tinjauan Kritis Atas Pelaporan Keuangan Hotel Berbasis Syariah Maulidatul Hasanah; Agus Sugiono; Ach. Baihaki; Aminatus Zakhra
Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i1.545

Abstract

The purpose of this study is to review how the financial reporting process is carried out by the Cahaya Berlian Syariah Hotel. This study uses qualitative research by collecting data in the form of observations, interviews and documentation. The results of this study indicate that 1) The Cahaya Berlian Syariah Hotel uses an ijarah contract in accordance with PSAK 107, however the transactions carried out are not in accordance with the principles of sharia hotel governance because they use conventional banks so they have the potential to generate usury or non halal fund, 2) Buying and selling transaction in restaurants are in accordance with PSAK 102, however when canceling orders hotels do not calculate how much cost have been incurred in the order making process which can trigger losses for hotels and restaurants, 3) Financial reporting is not in accordance with PSAK 101, because the reporting is incomplete,. The zakat issued does not account or 2,5% of income, and the hotel does not separate non-halal funds rom conventional bank account so that the benevolent fund issued come from hotel and restaurant income.
MAKNA PAJAK DAN RETRIBUSI PERSPEKTIF WAJIB PAJAK PEDAGANG KAKI LIMA Agus Sugiono; Unti Ludigdo; Zaki Baridwan
Jurnal Akuntansi Multiparadigma Vol 6, No 1 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.554 KB) | DOI: 10.18202/jamal.2015.04.6006

Abstract

Abstrak: Makna Pajak dan Retribusi Perspektif Wajib Pajak Pedagang Kaki Lima. Penelitian ini bertujuan memperoleh pemahaman mendalam bagaimana wajib pajak Pedagang Kaki Lima kawasan “Sae Salera” Kabupaten Pamekasan memaknai pajak dan retribusi. Metode yang dipakai adalah fenomenologi transedental Husserl. Informan utama sebanyak 6 orang dan 7 orang informan pendukung. Hasil penelitian menunjukkan informan telah memahami kewajiban membayar pajak dan retribusi. Namun mereka mempunyai makna tersendiri yang tidak dapat dipisahkan dari latar belakang kehidupan, karakter, tradisi, budaya dan falsafah hidup mereka. Informan memaknai pajak dan retribusi sebagai alat menuju ketenangan, wujud tanggung jawab sosial, mengasah budaya malu serta sebagai sarana untuk berbagi dengan sesama. Abstrak: Tax And Retribution Meaning of Street Vendors Perspective. This research is aimed to gain a deep understanding of the Street Vendors “Sae Salera” Pamekasan district to taxes and retributions. The research method used Husserl’s transcendental phenomenology approach. There were 6 key and 7 supporting informants. The results revealed that the informants has understood their obligations to pay taxes and retribution. However, they have a special meaning that can’t be separated from the background of their life background, character, traditions, culture and philosophy of life. Informants interpret taxes and retribution as a means of peace, social responsibility, and to sharpen culture of diffidence and as a mean to share with others.  
Analisis perlakuan akuntansi aset tetap berdasarkan PSAK No. 16 pada Puskesmas Bulangan Haji Pamekasan Aminatus Zakhra, Romsi Agus Sugiono
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 2 (2024): July 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i2.13134

Abstract

The aim of this research is to find out how Fixed Asset Accounting is treated at the Bulangan Haji Pamekasan Community Health Center based on PSAK 16. This research uses a qualitative method with a descriptive approach. This research was carried out in four stages, namely, (1) Data collection, carried out by interviews and documentation, (2) Data reduction (3) Data presentation (4) Drawing conclusions. The results of this research indicate that the Bulangan Haji Community Health Center has recognized, measured, depreciated and presented fixed assets. The measurement and presentation of fixed assets carried out by the Bulangan Haji Community Health Center is still not in accordance with PSAK 16 because the Community Health Center does not add the costs incurred to acquire the fixed assets to the acquisition price of the fixed assets.
Co-Authors Ach. Baihaki Aminatus Zakhra Aminatus Zakhra Aminatus Zakhra Aminatus Zakhra Anna Atika Maghfiroh Arifuddin Arifuddin Evi Malia Halimatus Sakdiyah Maulidatul Hasanah NURUL KARIMAH Samroni Samroni Siti Khotijah Titin Nurhasanah Toyyibatun Nisa’ Alawiyah Unti Ludigdo Zaki Baridwan