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All Journal SENTRALISASI INVENTORY: JURNAL AKUNTANSI GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Nusantara Hasana Journal
Sari Narulita
Universitas 17 Agustus 1945 Banyuwangi
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Nursing Physics Other

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Determinan Kemauan Pelaku Usaha Mikro, Kecil, Dan Menengah Menjadi Wajib Pajak Achmad Iqbal; Sari Narulita; M. Iswahyudi
SENTRALISASI Vol. 9 No. 1 (2020): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v9i1.692

Abstract

Untuk melaksanakan kewajiban pajaknya, seseorang atau badan harus terlebih dahulu menjadi wajib pajak. Diharapkan dengan meningkatkan jumlah wajib pajak, pendapatan negara dari sektor pajak juga akan meningkat. Penelitian ini bertujuan untuk menguji secara empiris faktor-faktor penentu kesediaan pelaku UMKM untuk menjadi wajib pajak. Penelitian ini menggunakan pendekatan kuantitatif. Metode pengumpulan data menggunakan teknik survei. Sebanyak 127 UMKM di Banyuwangi adalah sampel penelitian. Analisis data menggunakan WarpPLS. Hasil penelitian menunjukkan bahwa sikap dan kontrol perilaku mempengaruhi minat UMKM untuk menjadi wajib pajak. Penelitian ini juga membuktikan bahwa kontrol perilaku dan minat mempengaruhi perilaku UMKM untuk menjadi wajib pajak. Namun, penelitian ini membuktikan bahwa norma subjektif dan pertanggungjawaban pemerintah tidak mempengaruhi minat.  
APAKAH PENDIDIKAN KEWIRAUSAHAAN DIBUTUHKAN PADA ERA REVOLUSI INDUSTRI 4.0? Sari Narulita; M Iswahyudi
Nusantara Hasana Journal Vol. 1 No. 5 (2021): Nusantara Hasana Journal, October 2021
Publisher : Nusantara Hasana Berdikari

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Abstract

This study aimed to determine the effect of entrepreneurship education on the emergence of interest in becoming entrepreneurs in students of the Vocational School (SMK) majoring in accounting in Banyuwangi. By using intervening variables perceived feasibility and perceived desirability as well as adding role models as moderating. The survey method using a questionnaire was used in this study. the research sample is there are vocational students in Banyuwangi accounting department. Data analysis using Partial Least Square (PLS) with warpPLS software version 3.0. the results of the study show that first, entrepreneurship education in vocational students majoring in accounting influences their interest in becoming entrepreneurs. Second, entrepreneurship education undertaken does not increase the interest of students to become entrepreneurs when through perceived feasibility and perceived desirability. Third, the role model added cannot strengthen the relationship between entrepreneurship education conducted with an interest in becoming entrepreneurs who through perceived feasibility and perceived desirabilty, but the role model is proven to strengthen the direct relationship between entrepreneurship education and interest in becoming entrepreneurs.
Training and Assistance for Goat Breeders in Compiling the Cost of Production Winda Hurotul'Aini; Rifka Arinda Noviasari; Sari Narulita; M Iswahyudi
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v4i1.2511

Abstract

This service activity is carried out with the aim of providing training and assistance to goat breeders (K-Milk Farm) in Kalipuro Village in compiling and making the cost of production. The cost of production helps farmers to be able to independently calculate how much production costs are incurred which can then be used as a basis for calculating business profit and loss, even though the price for livestock products in the form of milk is determined by the market. The method of implementing community service is carried out by providing training in classifying the costs incurred by breeders. Variable costs, fixed costs and semi-variable costs. After the classification is carried out, training is given related to the calculation and preparation of the cost of production. Not only training, this service is also followed by mentoring activities aimed at maintaining communication and consultation between the service team and breeders. The results of the service show that farmers so far have not separated the costs used for production and non-production purposes. So to make the cost of production free from bias it is necessary to separate costs.
Analisis Materialitas Dan Corporate Sosial Responsibility Pada Umkm Sari narulita; Winda Hurotul Aini
INVENTORY: JURNAL AKUNTANSI Vol 7, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v7i2.18127

Abstract

Penelitian ini kami lakukan di Banyuwangi, banyuwangi dipilih sebagai objek penelitian karena dalam 5 tahun terakhir mengalami perkembangan pariwisata yang begitu pesat serta diimbangi dengan kenaikan drastis jumlah UMKM. dari jumlah UMKM sebanyak 269.267 pada tahun 2015 menjadi 279.706 pada tahun 2020. Peningkatan jumlah ini tak lepas dari adanya peningkatan jumlah kunjungan pariwisata Banyuwangi. Kami melakukan survei pengambilan sampel dengan metode convenience sampling kepada pemilik usaha karena kami meyakini pemilik memiliki pengetahuan yang lebih akan usaha yang dijalankannya. Pengisian survei dilakukan secara langsung dengan mendatangi setiap UMKM sehingga memiliki tingkat respon dan pengembalian yang lebih tinggi. Survei didistribusikan kepada 400 UMKM yang tersebar Banyuwangi dengan menggunakan convenience sampling. Kami tidak menyebarkan kuesioner menggunakan google form atau bantuan aplikasi yang lain karena belum familiarnya pelaku UMKM dengan google form atau aplikasi survey. Adapun UMKM yang kami pilih, adalah UMKM dengan kegiatan menghasilkan barang atau ada proses produksi walaupun hanya sebatas pengemasan ulang. Dari 400 kuesioner disebar sebanyak 388 yang dapat digunakan, 12 kuesioner tidak digunakan karena kurang lengkapnya jumlah isian. Menggunakan perhitungan rumus slovin didapatkan jumlah sampel sebanyak 368 untuk bisa dikatakan dapat mewakili populasi. Kuesioner berisi pertanyaan-pertanyaan mengenai permasalahan materialitas di UMKM. permasalahan disini mengenai aspek ekonomi, sosial dan lingkungan hidup yang berdampak pada profit, people dan planet. Hasil penelitian menunjukkan bahwa isu-isu penting bagi UMKM adalah informasi produk, tanggung jawab pemasaran dan pengelolaan sampah. Isu-isu yang masih dianggap biasa bagi UMKM mengenai layanan pelanggan, keberlanjutan dan pemakaian listrik.
INOVASI MODEL BISNIS DAN INOVASI KONSEP BISNIS SEBAGAI KONSEP INOVASI INKREMENTAL DAN RADIKAL (STUDI KASUS PADA HOTEL DAN HOMESTAY DI BANYUWANGI) Rifka Arinda Noviasari; Sari Narulita
Nusantara Hasana Journal Vol. 3 No. 6 (2023): Nusantara Hasana Journal, November 2023
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v3i6.1008

Abstract

This research aims to look at business capital and business innovation concepts implemented in hotels in Banyuwangi. Banyuwangi was chosen because of its status as a city with a growing tourism industry which has experienced rapid growth in the last 10 years. A total of 124 hotel and homestay samples contributed to this research. The research method used was purposive sampling with several criteria. The research results show that first, the concept of innovation and business model innovation in the tourism sector, especially hotels, really needs new ideas to develop it. Exploitation of business models or business innovation will have an impact when implemented, especially for hotels in tourist destination areas. Second, the innovation carried out can be technological or non-technological depending on the aim of increasing competitiveness. This research suggests that for further research it would be better to carry out a qualitative approach to get more comprehensive results.
Co-Authors Iqbal, Achmad M. Iswahyudi Muhammad Iqbal Rifka Arinda Noviasari Winda Hurotul ‘Aini