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All Journal Conference on Innovation and Application of Science and Technology (CIASTECH) JURNAL PENDIDIKAN TAMBUSAI Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Widyagama National Conference on Economics and Business (WNCEB) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public and Business Accounting Prosidia Widya Saintek Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) JAKBS Jurnal Ekonomi Kreatif Indonesia Jurnal Inovasi Bisnis Indonesia (JIBI) Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah JEBD AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Journal of Management Research and Studies
Endah Puspitosarie
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation

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Peran Pengetahuan, Pemahaman, Religiusitas, dan Tarif PPh Final dalam Meningkatkan Kepatuhan Wajib Pajak UMKM Orang Pribadi Nirmala, Ni Made Fiera Lidya; Wahyudi, Untung; Puspitosarie, Endah
Journal of Public and Business Accounting Vol. 5 No. 1 (2024): January - June
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v5i1.323

Abstract

Pembaruan regulasi perpajakan yang terjadi melalui Undang-Undang Harmonisasi Peraturan Perpajakan telah mengubah lanskap pajak penghasilan di Indonesia. Salah satunya adalah Penetapan Peraturan Pemerintah Nomor 55 Tahun 2022 yang mengatur ulang penghasilan dari usaha, khususnya untuk UMKM. Namun, meskipun telah dilakukan perubahan, implementasi PP 55 Tahun 2022 masih menghadapi kendala dalam memastikan kepatuhan wajib pajak. Penelitian ini dilakukan untuk menggali pengaruh pengetahuan, pemahaman, religiusitas wajib pajak, dan tarif pajak penghasilan final atas PP 55 Tahun 2022 terhadap kepatuhan wajib pajak UMKM di Kota Malang baik secara parsial dan simultan. Penelitian ini menggunakan metode kuantitatif dengan jenis penelitian explanatory research. Hasil penelitian ini menunjukkan bahwa pemahaman wajib pajak, religiusitas wajib pajak dan tarif PPh final memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak UMKM sementara pengetahuan wajib pajak memiliki pengaruh yang tidak signifikan secara parsial. Namun, secara simultan, keempat faktor tersebut berpengaruh terhadap kepatuhan wajib pajak UMKM.
Rancangan Pola Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas: Studi Fenomenologi pada Situs Patirtaan Ngawonggo Tajinan Malang Sekar Darma Revika; M. Sodik; Endah Puspitosarie
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 3 (2024): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i3.1602

Abstract

Accounting information system (AIS) is an important part of corporate financial management. This research aims to study the design pattern of AIS for cash receipts and disbursements using a phenomenological approach based on a background that illustrates how important AIS optimization is at the Ngawonggo Patirtaan Site. To investigate the experiences of four informants regarding the current AIS implementation, this study used qualitative phenomenology. Data were collected through observation, documentation, and in-depth interviews. Then, a model was used to analyze the relationship between theme attributes and meanings. The research was conducted at Ngawonggo Patirtaan Site, which is located in Tajinan District, Malang. The results showed that the current AIS at Ngawonggo Patirtaan Site is still simple but organized. Expenditures are allocated based on needs, but the cash receipt system uses a kotak asih. Periodic recording is done manually in the cash ledger. Information is provided through verbal reports every month. The absence of supporting facilities is a major obstacle. The results show that the AIS should be more integrated and organized. The design of the proposed AIS pattern includes online registration process, cash receipt through kotak asih, digital and manual recording of transactions, and periodic reports. It is expected that better use of AIS will improve the efficiency and accountability of financial management at Ngawonggo Patirtaan Site.
PENERAPAN APLIKASI KEUANGAN LAMIKRO DAN CHAD ACCOUNTING PADA LAPORAN KEUANGAN UMKM MITA ADV Dinzanaqa Apsari, Friska Bella; Gunarianto, Gunarianto; Puspitosarie, Endah
Jurnal Inovasi Bisnis Indonesia (JIBI) Vol. 1 No. 2 (2023): December
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jibi.v1i2.30

Abstract

Abstrak Usaha mikro kecil dan menengah (UMKM) mempunyai permasalahan yang cukup serius yaitu masih buruknya pengelolaan Laporan keuangan dalam menjalankan kegiatan bisnisnya. Salah satu solusi atas permasalahan tersebut adalah dengan melakukan pembukuan keuangan yang baik menggunakan aplikasi pembukuan keuangan berbasis android. Tujuan penelitian ini untuk memperbandingkan aplikasi pembukuan keuangan UMKM berbasis android berdasarkan kriteria aplikasi akuntansi yang berkualitas. Teknik pengumpulan data yang digunakan adalah observasi, kuesioner dan studi pustaka. Teknik analisis data yang digunakan adalah analisis deskriptif kuantitatif dan komparatif. Hasil analisis setiap aplikasi menunjukan bahwa aplikasi lamikro dan buku warung memiliki kelengkapan yang berbeda. Hasil analisis pada komparatif mengenai penilaian oleh responden dari kuesioner memperoleh hasil yaitu aplikasi Lamikro mendapatkan total skor sebanyak 2.845 sedangkan aplikasi Buku Warung mendapatkan total skor sebanyak 2.764. Perolehan total skor menunjukan 51% responden lebih memilih aplikasi Lamikro sebagai aplikasi pembukuankeuangan UMKM berbasis android dibandingkan aplikasi Buku Warung. Kesimpulan aplikasi Lamikro memiliki kriteria yang lebih baik sebagai aplikasi pembukuan keuangan UMKM dibandingkan aplikasi buku warung. Kata kunci : LAMIKRO, CHAD Accounting, UMKM Abstract Micro, small and medium enterprises (MSMEs) have quite serious problems, namely the poor management of financial statements in carrying out their business activities. One solution to this problem is to do good financial bookkeeping using an Android-based financial bookkeeping application. The purpose of this study is to compare Android-based MSME financial accounting applications based on the criteria for quality accounting applications. Data collection techniques used were observation, questionnaires and literature study. The data analysis technique used is descriptive quantitative and comparative analysis. The results of the analysis of each application show that the lamikro application and the shop book have different completeness. The results of the comparative analysis regarding the assessment by respondents from the questionnaire obtained the result that the Lamikro application obtained a total score of 2,845 while the Warung Book application obtained a total score of 2,764. The total score obtained showed that 51% of respondents preferred the Lamikro application as an android-based MSME financial accounting application compared to the Buku Warung application. In conclusion, the Lamikro application has better criteria as an MSME financial accounting application than the shop book application. Keywords: LAMIKRO, CHAD Accounting, UMKM
PENERAPAN DIVERSIFIKASI PRODUK PENJUALAN UNTUK MENINGKATKAN PENDAPATAN PADA KOPERASI MAHASISWA UNIVERSITAS WIDYAGAMA MALANG Putra, Rangga Pahlevi; Puspitosarie, Endah; Putri, Chauliah Fatma
Conference on Innovation and Application of Science and Technology (CIASTECH) Vol. 7 No. 1 (2024): CIASTECH 2024 Potensi dan Dampak Artificial Intelligence (AI) di Era Society 5.
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/ciastech.v7i1.6969

Abstract

Koperasi adalah sebuah organisasi ekonomi yang dimiliki dan dioperasikan oleh anggota-anggotanya dengan tujuan untuk memenuhi kebutuhan dan aspirasi ekonomi, sosial, dan budaya mereka. Salah satu bentuk implementasi kegiatan koperasi di Universitas adalah terbentuknya koperasi mahasiswa atau KOPMA. KOPMA adalah koperasi yang didirikan dan dikelola oleh mahasiswa di lingkungan perguruan tinggi. Tujuan utama koperasi mahasiswa adalah untuk memenuhi kebutuhan dan meningkatkan kesejahteraan mahasiswa melalui berbagai layanan dan kegiatan. Namun seiring perjalanan usaha muncul beberapa masalah dalam kegiatan KOPMA yang mempengaruhi efektivitas dan keberhasilannya. Tujuan dari pengabdian ini adalah memberikan solusi kepada mitra sesuai permasalahan yang dialami dengan memberikan inovasi produk penjualan untuk memperoleh tambahan pendapatan serta memperbaiki proses manajemen keuangan yang ada di dalam KOPMA. Luaran yang ditargetkan berupa inovasi produk penjualan yaitu merchant berupa kaos dengan identitas UWG serta modul manajemen keuangan sesuai standar akuntansi.
Implementastion of Internal Inventory Merchandise Control System Dita Andhini Setiyowati; Dwi Anggarani; Endah Puspitosarie
Journal of Management Research and Studies Vol. 1 No. 2: July - December (2023)
Publisher : Optima Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61665/jmrs.v1i2.45

Abstract

Internal control is a security measure to prevent damage, theft or other irregularities. The formulation of the problem in this research is "How is the implementation of the internal control system for merchandise inventory at PT. Sinarmas Distribution Nusantara Malang Branch.” The purpose of this research is to find out how the internal control system for merchandise inventory at PT. Sinarmas Distribution Nusantara Malang Branch. This type of research is descriptive research. The data analysis method used in this research is qualitative analysis. Results of research into PT's internal inventory control. Sinarmas Distribution Nusantara Malang Branch is in accordance with the five components of internal control according to COSO. This shows that internal control over merchandise inventory at PT. Sinarmas Distribution Nusantara Malang Branch is in the very effective category. In order for internal control over inventory to be more effective, companies should be more committed to existing ethics and carrying out work in accordance with predetermined duties and responsibilities.
Analysis of the Application of Inventory Accounting Information Systems Alodia Salsabila Putri Wijaya; Muhammad Sodik; Endah Puspitosarie
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61665/jmrs.v2i1.51

Abstract

The development of the industry that is currently increasing rapidly makes the level of competition even tighter. Companies need to pay attention to several things in the face of competition, one thing that really needs to be considered is inventory for the smooth running of the entire order fulfillment process on CV. Prosperous Business Development. This research was conducted to find out whether the implementation of the inventory accounting information system at the company has been running in accordance with production operational standards or still needs improvement. The results showed that the Accounting Information System at CV. Bina Usaha Sejahtera is still not running optimally because existing production operational standards are not properly implemented by employees.
Analysis of the Presentation of Financial Statements to non-Profit Oriented Organizations at the Moelyani Orphanage in Malang City Muhammad Tulus Efendi; Dwi Anggarani; Endah Puspitosarie
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The conduct of this research is based on the existence of special regulations regarding financial statements presented by non-profit organizations, the emergence of this regulation is due to differences in the goals of profit-oriented organizations with nonprofit oriented organizations. Regulations for non-profit organizations, the difference between ISAK 35 and profit-oriented organizations is the presentation of reports and reports that must be presented by the organization, although there have been guidelines in the regulation and there have been examples shown, but there are still many non-profit organizations that have not implemented ISAK 35, this is evidenced by several previous studies that have negative results, or not in accordance with ISAK 35, the cause is ignorance of the organization with the existing rules, from this phenomenon, the researcher decided to raise research with the object, namely the Moelyani Orphanage located in Klojen District Malang City, from the results of the study also turned out to have results that are in line with previous studies that have been done, namely the orphanage has not implemented financial statements which are certainly not in accordance with the ISAAC.
Analysis of the Effectiveness of Using Accounting Information Systems in Financial Management through the Technology Acceptance Model Approach (Case Study at BKAD UPK, Pringgarata District, Central Lombok Regency) Irawati, Sofya; Sodik, M; Puspitosarie, Endah; Hasan, Khojanah
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 6 No. 1 (2025): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v6i1.929

Abstract

This study analyzes the effectiveness of using an Accounting Information System in financial management at BKAD UPK Kecamatan Pringgarata Kabupaten Lombok Tengah using the Technology Acceptance Model (TAM) approach. A descriptive qualitative approach is applied to gain a deeper understanding of users' perceptions of the system. Data were collected through observation, questionnaires, interviews, and documentation. The analysis examines Perceived Usefulness, Perceived Ease of Use, Attitude Toward Using, and Behavioral Intention to Use in relation to the use of the Accounting Information System. The results indicate that although the system is easy to use, its usefulness remains low due to limitations in recording all transactions and presenting complete, accurate, and real-time integrated financial information. This affects users' overall attitude and intention toward the system, which tend to be negative, indicating that the current system is still ineffective for financial management. Therefore, this study emphasizes the need for a more modern, integrated, and real-time system to enhance financial management effectiveness at BKAD UPK Pringgarata District, Central Lombok Regency
Analisis Keandalan Sistem Informasi Akuntansi Dalam Pengendalian Internal Kas di KSPPS BMT Maslahah Sidogiri Ahmad Daqiqi; Irfan Fatoni; Endah Puspitosarie; Indah Dewi Nurhayati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the reliability of the Accounting Information System (AIS) in supporting the effectiveness of internal cash control at KSPPS BMT Maslahah Sidogiri. The research focuses on four key indicators of system reliability: data accuracy, system security, information consistency, and access control, as well as their relationship with internal cash control principles such as segregation of duties, transaction authorization, proper documentation, and regular reconciliation. A descriptive qualitative approach was employed, with data collected through in-depth interviews, direct observation, and document analysis. Informants included the finance manager, accounting staff, IT personnel, and teller—individuals directly involved in system operations and cash management. The findings indicate that the AIS implemented at BMT Maslahah supports most internal control principles, particularly in transaction authorization and documentation. However, weaknesses were found in information consistency and access control due to insufficient technical training and suboptimal task separation. Thus, the system can be considered reasonably reliable but still requires improvements in several control aspects. These findings are expected to serve as a basis for evaluating and enhancing the accountability and security of cash management within Islamic cooperatives.
Pendampingan Akuntansi untuk Mendukung Efektifitas Pembayaran PPh 21 pada Koperasi Kredit Kosayu Endah Puspitosarie; Indah Dewi Nurhayati; Zainuddin Zainuddin
Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Vol. 2 No. 3 (2025): Juli : Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bersama.v2i3.1894

Abstract

This community service activity was carried out as an effort to improve the effectiveness of reporting and withholding of Income Tax (PPh) Article 21 at the Kosayu Credit Cooperative through accounting-based technical assistance. The main problem identified during the Field Work Practice (PKL) activity was the potential for tax overpayments caused by inaccurate estimates of employee annual income and limitations of the payroll system used by the cooperative. To address these problems, the implementation team implemented several methods, namely direct observation of the tax administration process, technical training for related staff, tax calculation simulations based on actual data, and evaluation of the existing tax recording and reporting system. The results of the activity showed that although the cooperative had used the Average Effective Rate (TER) method for withholding PPh 21, its implementation was still not optimal because it was not supported by an integrated information system and a regularly updated employee database. This resulted in inaccuracies in tax calculations and withholding. Therefore, this assistance recommended several improvements, including updating the payroll system, improving employee data, integrating the digital tax reporting system, and increasing the capacity of the cooperative's human resources through ongoing training related to tax regulations. In addition to having a direct impact on the efficiency of cooperative tax management, this program also provides contextual learning benefits for students in linking tax accounting theory with real conditions in the field.
Co-Authors Agustina, Lani Ahmad Daqiqi Ahmad Tahir, Marjani Alif Fidiyanti Mulyani Alodia Salsabila Putri Wijaya Ana Sopanah, Ana Apriliana, Larasati Azizati Arsita Putri Baity, Nurul Chauliah Fatma Putri Dinzanaqa Apsari, Friska Bella Dita Andhini Setiyowati Dwi Anggarani Emanuel Antonius Wuri Koten Fatkhurohman Fatkhurohman Gunarianto Gunarianto HS, M.Ali Indah Dewi Nurhayati Irawati, Sofya Irfan Fatoni Khojanah Hasan, Khojanah M. Sodik M.Sodik, M.Sodik Marjani Ahmad Tahir Maulidiyah, Triyanti Muhammad Sodik Muhammad Tulus Efendi Nirmala, Ni Made Fiera Lidya Nur, Mawar Maulana Nuraini, Rachma Yanvi Nurul Baity Pramesiatari, Regita Adhi Putra, Rangga Pahlevi Raditya Maulana Hasjim Rambu Sedu Oyi Sabilla, Mamira Alda Sari, Fitroh Sintha Febri Anggita Sekar Darma Revika Setioputri, Agustina Mega Sodik Sodik, Sodik Sodik, H. M. Sodik, M Sodik, M. Soedjono Soedjono Syamsul Bahri Tahir, Marjani Ahmad Vebiola Puspa Asa Pujangga Wahyudi, Untung Widiapsari, Yurike Dewi Wulandari, Novita Alja Widyiah Zainuddin Zainuddin