Claim Missing Document
Check
Articles

Found 8 Documents
Search

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PELAKU UMKM TERHADAP LAPORAN KEUANGAN Anni Safitri; Ade Shofa Novrina; Siska Dewi
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i1.3614

Abstract

The purpose of this study was to analyze the effect of business duration, business scale, business turnover, and utilization of accounting information on financial statements. The sample used in this study was 100 respondents of UMKM actors in Pekalongan Regency who were taken using the simple random sampling method. This research approach uses a quantitative approach with descriptive analysis with data collection techniques in the form of questionnaire questions. The data used in this study are primary data and secondary data. Primary data is in the form of answers from respondents by means of questionnaires, while secondary data is obtained from information on UMKM data in Pekalongan Regency. Analysis of the data used is multiple linear regression analysis. The results of this study indicate that the length of business, business scale, and utilization of accounting information have a significant effect on financial statements. Meanwhile, business turnover has no significant effect on the financial statements.
Analisis Risiko Penyakit dan Kecelakaan Kerja Menggunakan Model Upaya Kesehatan Kerja pada Home Industry Batik Pekalongan Yustiana Dwirainaningsih; Siska Dewi
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 3 (2023): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i3.4307

Abstract

Batik is one of the cultural heritages which is experiencing very rapid development, especially in small, medium and even large scale industries. The home batik industry in Pekalongan city can directly cause safety and health problems for its workers caused by the main factors in the production and work environment. Therefore, it is necessary to carry out further analysis of the risk factors due to work and work accidents that can occur in batik workers. This type of research is a descriptive observational study with an analytical approach. The population in this study is UMKM located in the Pekalongan City Region. The results obtained are 70% of batik workers are women, 90% of respondents are > 48 years old, as many as 78 & respondents have a working period of > 10 years. Conditions in the environment and activities in the batik industry can pose a risk to work accidents, this can be caused by a dusty work environment, using hot wax, the process of applying written and stamped batik, using chemicals in the coloring process, removing starch (pelorodan process). use hot water. So it can be concluded that the risk of occupational disease in craftsmen due to work on batik includes respiratory problems, skin irritation, fatigue, while the highest risk of work accidents is burns. Therefore, it is recommended that workers be more aware of the risk of occupational diseases and work accidents as a result of one of the consequences of work and the work environment so that occupational health and safety for individual work can be achieved.
Workshop Pembuatan NPWP, Efin Dan Pelaporan SPT Tahunan Pph Badan Di Unit Koperasi Lintang Songo SMK Ma’arif NU Doro Kusuma Wijaya; Siska Dewi; Fangela Myas Sari; Mukhsin Hadi
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 3 No. 3 (2023): Juli : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v3i3.1306

Abstract

Nearly 80% of Indonesia's state development and spending are financed by taxes. Given the importance of taxes for the continuity of government, the Directorate General of Taxes (DGT) must continue to innovate in updating tax policies to optimize tax revenue (HINELO & MONOARFA, 2018). Taxes are the largest national income revenue based on the State Revenue and Expenditure Budget (APBN). The Directorate General of Taxes has made various efforts to maximize tax revenue. It is hoped that the efforts made will be able to serve as a driving force for development that is and will occur. Taxpayers have several tax obligations, starting from making NPWP, paying taxes, to reporting the payment of tax payable to the Directorate General of Taxes using a notification letter (SPT). As technology develops, the digitization of the tax system also strengthens and makes all tax processes easier. Digital transformation of taxation has been going on for the past few years. One of the main developments is the digitization of the tax reporting system, from which PPh SPT was originally submitted manually to online using e-SPT (Wijaya, et al, 2021). To be able to report the e-SPT, taxpayers must be registered in the DGT online system first. After that, taxpayers can fulfill their obligations, namely submitting SPT reports using e-SPT to the Directorate General of Taxes. For this reason, taxpayers must have an EFIN registered with the DGT so they can make online transactions (Sari, et al, 2021). Electronic Filing Identification Number, abbreviated as EFIN, is a taxpayer identification number registered in the DGT system for online transactions. The obligation for taxpayers to have an EFIN to be able to carry out online transactions in the DGT's electronic system or electronic systems provided by Tax Application Service Providers is regulated in the Director General of Taxes Regulation Number PER-41/PJ/2015 concerning Security of Online Tax Service Electronic Transactions as amended by Regulation General of Taxes Number PER-06/PJ/2019 (Directorate General of Taxes, 2021).The purpose and target of community service at the Lintang Songo Cooperative Unit at the Ma'arif NU Doro Vocational School is so that administrators & members understand about making NPWP, Efin and reporting the Agency's Annual SPT at the Lintang Songo Cooperative Unit at Ma'arif NU Doro Vocational School. The number of participants was 35 people. The implementation method is carried out by presenting workshop material directly (offline) at SMK Ma'arif NU Doro. The output of this community service is in the form of publication of scientific journals in the ITS NU Pekalongan community service journal and cinematic videos of community service implementation.
ANALISA PERBANDINGAN STRUKTUR RANGKA ATAP KAYU DENGAN BAJA RINGAN DARI SEGI KETAHANAN DAN KEGAGALAN KONSTRUKSI Ikhsan, Muhammad Nur; Endah Purnamasari; Siska Dewi; Januari Yanto; Riski Wahyudi
JOURNAL INFORMATION TECHNOLOGY ENGINEERING AND SCIENCE Vol 3 No 2 (2024): Maret 2024
Publisher : Universitas Tangerang Raya

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

Abstract

The roof construction is the highest part of the building. Various problems with roof construction depend on the area to be protected, the shape and construction chosen, and the covering layer. This study aims to study and analyze the structure of wooden roof trusses and light steel roof trusses, study construction failures, find a comparison of construction failures between wooden roof trusses and light steel roof trusses. The method used is the meta-analysis method. The causes of failure that occur due to the use of wood are cracks or breaks, setbacks or corrosion and accidental cracks while the causes of failure in light steel are due to bending and due to curling. The results of the calculation of the 7 x 9 m building obtained the most economical truss trunk dimensions for wood materials are 6 / 8 cm for upper, lower, diagonal and vertical trunks. For the left and right vertical rods use 2 4/10 cm timbers. As for steel materials, it uses a 2L 35x35x4 mm isosceles elbow steel profile for all bars. In a 10 x 15 m building, wooden easels use a size of 8/10 cm for the upper, lower, diagonal and vertical trunks in the middle. For the left and right vertical rods, use 2 4/10 cm sticks. Meanwhile, the steel trusses use 2L 40x40x4 mm isosceles elbow steel profiles for the top rod, 2L 35x35x4 mm for the bottom and vertical rods and 2L 45x45x5 mm for the diagonal rod. From the results of the calculation of the weight of wooden and steel easels, a weight difference of 19% was obtained in the 7 m span and 12.5% in the 10 m span, with wooden easels lighter than steel materials.
Workshop Penguatan Tata Kelola UMKM Untuk Meningkatkan Keberlanjutan Usaha Fangela Myas Sari; Siska Dewi; Nur Rokhman
Bumi : Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat Vol. 1 No. 3 (2023): Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat
Publisher : Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/bumi.v1i3.47

Abstract

Indonesia's development and financing for its country comes from the income of MSMEs in Indonesia. MSMEs are the economic cycle in Indonesia and MSMEs have a very high influence on improving the economy in Indonesia. More entrepreneurs and MSMEs will increase the economic value of a country, namely Indonesia, because the economy will grow in proportion to the growth of MSMEs with MSMEs, people are required to become entrepreneurs and as a producer and is expected to be able to import its products abroad to increase income from abroad and domestically. The survival of MSMEs is very important for the continuity of MSME businesses, for this reason the government provides various kinds of stimuli so that MSMEs are able to survive under certain conditions, especially during the Covid-19 pandemic. MSMEs need to make improvements in terms of financial governance. This understanding starts from an early age, namely in the MSME environment to support government programs that intensify calls for Indonesian people to comply with reporting which plays a very important role in the country's development. The main problem obtained from observations of MSMEs in Api-api village, Wonokerto is that they do not understand financial governance for MSME entities for business sustainability, so it is necessary to hold a workshop regarding strengthening financial governance of MSMEs to improve business sustainability in Api-Api Village, Kec. Wonokerto Regency Pekalongan. Goals and targets of community service in Api-Api Village, Kec. Wonokerto Regency Pekalongan is so that the public understands good financial governance and how to prepare financial reports for community businesses in Api-Api Village, Kec. Wonokerto Regency Pekalongan. The number of participants was 30 MSME business actors. The implementation method is carried out by presenting workshop material directly (offline) in Api-Api Village, Kec. Wonokerto Regency Pekalongan. The output of this community service is in the form of scientific journal publications in the ITS NU Pekalongan Community Service Journal and cinematic videos of the implementation of community service.
From the Classroom to the Dark Room: Corruption Resistance in the World of Education Mutia Oktavianti; Na’imah; Siska Dewi; Adinda
Kartika: Jurnal Studi Keislaman Vol. 5 No. 1 (2025): Kartika: Jurnal Studi Keislaman (May)
Publisher : Lembaga Pendidikan Tinggi Nahdlatul Ulama (LPT NU) PCNU Kabupaten Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59240/kjsk.v5i1.206

Abstract

Corruption in Indonesian education is still a serious problem that threatens the integrity and quality of educational institutions. This study aims to analyze the forms of resistance to corruption that emerge in the educational environment and to formulate effective strategies in strengthening anti-corruption culture. Using a qualitative approach based on literature studies, this study examines literature, official reports, and national survey data related to corruption practices and resistance in the education sector. The results of the study indicate that resistance to corruption has begun to grow significantly, both at the institutional and personal levels. Forms of resistance include the integration of anti-corruption education into the curriculum, the habituation of a clean culture in schools and campuses, and the active participation of teachers, students, students, and the community in monitoring and reporting violations. Data from the 2024 KPK Education Integrity Assessment Survey (SPI) shows an increase in awareness and participation of education actors, although the application of anti-corruption values is not yet evenly distributed and consistent. This study emphasizes the importance of synergy between educational character, transparent governance, and the use of information technology as a strategy for corruption resistance. This study recommends strengthening anti-corruption literacy and sector collaboration to create a clean, transparent, and integrated educational environment.
Workshop Pemberdayaan UMKM Di Desa Wonokerto Di Era 5.0 Menggunakan Strategi Digital Marketing Siska Dewi; Anni Safitri; Kusuma Wijaya; Mukhsin Hadi; Ammilatuzzahro Ammilatuzzahro; Slamet Lutfi Maulana
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 1 No. 2 (2023): Juni : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v1i2.713

Abstract

This community service activity aims to overcome the problems of UMKM in Wonokerto village, Bandar sub-district. The main problems faced by UMKM players are packaging, lack of business permits, and digital marketing of products. This is the background for community service activities carried out by a team of accounting lecturers at the Institute of Technology and Science Nahdlatul Ulama Pekalongan. The theme of this service is the UMKM Empowerment Workshop in Wonokerto Village in the 5.0 Era Using Digital Marketing Strategies. The aim of this community service is to educate UMKM players about the concept of making attractive packaging, how to obtain business permits and how to market products digitally. The methods used in community service activities are field observation, preparing activity plans, creating activity materials, implementing activities as well as monitoring and evaluation. This service can open the minds of UMKM in Wonokerto village, Bandar sub-district, so that they can develop themselves through digital marketing training which can later improve economic prosperity in the future.
DETERMINAN NILAI PERUSAHAAN PADA SEKTOR PERBANKAN Rini Khusnaini; Siska Dewi
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 1 (2025): Vol. 8 No. 1 Mei 2025
Publisher : Politeknik Negeri Semarang

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

Abstract

Harga saham pada sektor perbankan periode 2021 hingga 2023 mengalami fluktuatif. Harga saham pada sektor perbankan secara umum mengalami penurunan dan kenaikan yang tidak stabil. Penelitian ini meneliti determinan nilai perusahaan di sektor perbankan. Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, profitabilitas, likuiditas dan ukuran perusahaan terhadap nilai perusahaan. Studi kasus pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2021-2023. Sampel yang digunakan pada penelitian ini menggunakan purposive sampling metode. Berdasarkan kriteria sampel penelitian, maka didapat jumlah sampel penelitian sebanyak 14 perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2021-2023, sehingga data yang diperoleh sebanyak 42 data. Teknik analisis yang digunakan yaitu dengan teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh positif signifikan terhadap nilai perusahaan, profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, likuiditas berpengaruh positif dan signifikan terhadap nilai perusahaan, dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan. Hasil pengujian secara simultan diketahui bahwa struktur modal, profitabilitas, likuiditas dan ukuran perusahaan berpengaruh secara bersama-sama terhadap nilai perusahaan.