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IMPLEMENTASI ISAK 35 ( NIR LABA ) PADA ORGANISASI NON LABA ( MASJID, SEKOLAH, KURSUS ) Setiadi, Setiadi
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 6 No 2 (2021): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v6i2.701

Abstract

Akuntansi berperan pada segi pengelolaan keuangan suatu entitas semakin disadari oleh banyak pihak, baik entitas yang berorientasi laba ataupun non laba. Organisasi nirlaba semenjak tahun 1997 diatur dengan Pernyataan Standar Akuntansi Keuangan (PSAK) 45. Namun mulai tahun 2019 PSAK 45 diganti dengan Interpretasi Standar Akuntansi Keuangan (ISAK) 35. Masjid Kampus dan Yayasan sebagai bagian dari Organisasi Nir Laba. Metode Penelitian dengan Literatur dan Wawancara. Kebutuhan Sosialisasi dan Pelatihan menjadi mendesak karena banyaknya ketidakpahaman perubahan dari PSAK 45 ke ISAK 35 sehingga akan membuat laporan menjadi lebih baik dan siap untuk di tampilkan Kata Kunci: ISAK 35, Organisasi Nir laba, laporan keuangan 
PERBANDINGAN PMK NO 68/PMK.03/2022 PAJAK ASSET UANG KRIPTO DI INDONESIA DENGAN BERBAGAI NEGARA-NEGARA LAIN Safri, Safri; Setiadi, Setiadi
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 7 No 2 (2022): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v7i2.901

Abstract

The Indonesian tax authority, in this case the Ministry of Finance, has issued PMK No. 68/PMK.03/2022, regarding value added tax and income tax on crypto asset trading transactionsComparing the value added tax on Indonesian Crypto Assets, only France stipulates VAT, but only applies if you pay for goods in Bitcoin and does not charge VAT on Bitcoin sales, while other countries have not set VAT.Comparison of Income Tax on crypto assets in Indonesia, the United States, China, Hong Kong, England, Japan, Germany, Norway, France, and Spain determines income tax in the form of capital gains, with different provisions, whereThere are several countries with crypto asset tax implementations that are different from Indonesia's regulations, these countries are, India applies a policy of all digital money assets being taxed, Kazakhstan applies a tax policy on crypto assets only for mining. And there are countries that can be called crypto asset tax havens including Belarus, the state of Georgia and Illinois, and Portugal. Keywords: Crypto Assets, Value Added Tax, income tax
HARMONISASI UU HPP PERPAJAKAN INDONESIA DENGAN TAX CENTER JILID 2 Setiadi, Setiadi
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 7 No 1 (2022): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v7i1.970

Abstract

Pembayaran pajak merupakan perwujudan dari kewajiban negara dan peran wajib pajak untuk secara langsung dan bersama-sama melaksanakan kewajiban perpajakan untuk pembiayaan Negara dan pembangunan Nasional. Dalam kurun waktu 20 tahun terakhir, hanya dua kali target penerimaan pajak tercapai. Apalagi target pajak selalu meleset. Puncaknya terjadi pada 2015, ketika hanya 81,5 persen dari target penerimaan pajak. Segala upaya dikerahkan untuk mencapai target perpajakan. Salah satu upaya pemerintah untuk meningkatkan penerimaan perpajakan yaitu pemerintah mencanangkan program program pengampunan pajak (tax amnesty) pada tahun 2016. Berbeda dengan tahun 2021, semua target berhasil dilakukan, namun kita juga membutuhkan pengampunan pajak. dan komponen UU Harmonisasi Peraturan Perpajakan, bagaimana menyelaraskannya dengan Perpajakan Indonesia. Kata Kunci : Pengampunan Pajak, Undang-Undang tentang harmonisasi peraturan perpajakan,harmonisasi
PENGENDALIAN INTERNAL DALAM SUATU ORGANISASI Setiadi, Setiadi
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 8 No 1 (2023): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v8i1.1018

Abstract

Peranan akuntansi sebagai sumber informasi keuangan suatu perusahaan sangatlah berguna untuk melakukan evaluasi atau pengambilan keputusan atas kinerja sebuah perusahaan. Dalam ruang lingkupnya pengendalian internal terdiri dari pengendalian preventif, detektif dan korektif dengan hasil pembahasan organisasi diharuskan memiliki komitmen dan integritas, nyata dan jelas dalam perlakuan otorisasi organisasi serta resiko organisasi yang minimal dalam mengembangkan organisasi yang mumpuni sehingga dapat diandalkan dan memiliki pengendalian internal yang terstruktur dan terjaga dengan baik.Kata Kunci          : Pengendalian internal, Resiko, Sistem Informasi Akuntansi, Integritas
PENGARUH PENGETAHUAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS KPP PRATAMA JAKARTA KELAPA GADING) Setiadi, Setiadi; Wulandari, Fauziah Sri
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 8 No 2 (2023): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v8i2.1058

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari peranan pengetahuan perpajakan dan sanksi pajak akan kepatuhan wajib pajak dalam melaksanakan kewajiban perpajakannya. Objek dalam penelitian ini adalah KPP Pratama Jakarta Kelapa Gading, dengan populasi WPOP, sebanyak 400.303 orang, dengan sampel sebanyak 100 orang. Jenis penelitian kuantitatifkan dengan metode analisis disekripstif kuantitatif dengan analisis statistik. Hhasil penelitian menyimpulkan, bahwa pengetahuan perpajakan dan sanksi pajaksecara parsial berpengaruh positif dan signifikan terhadap kepatuhan WPO. Demikian juga  secara simultan pengetahuan perpajakan dan sanksi pajak berpengaruh  positif dan signifikan terhadap kepatuhan WPOP. Hasil ini diperkuat dengan nilai koefisien sebesar 48,7%.  Kata kunci : Pengetahuan Perpajakan, Sanksi Pajak, dan Kepatuhan Wajib Pajak Orang Pribadi
The Influence of the Independent Curriculum on Students' Intrapersonal and Interpersonal Intelligence Setiadi, Setiadi
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol. 20, No. 2 : Al Qalam (In Progress March 2026)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v20i2.6433

Abstract

The purpose of this study is to analyze the influence of the Independent Curriculum (X) on intrapersonal intelligence (Y1) and interpersonal intelligence (Y2) separately and simultaneously. Survey, Simple Linear Regression Analysis and Multivariate Tests were applied to analyze the data. The sampling technique was a census or total technique with 137 respondents. The coefficient sig values for the normality test were 0.087 and 0.200; the linearity test was 0.432 and 0.068; and heteroscedasticity were 0.915 and 0.096. The significance level used was 0.05. First, the significance of the simple linear regression was 0.031 which skewed towards positive with a B value of 0.384. Second, the significance of the simple linear regression was 0.000 which also skewed towards positive with a B value of 0.347. The significance of the Multivariate Test was 0.013. Both analysis results showed that the sig value test <0.05. This means that the Independent Curriculum (X) significantly influences intrapersonal (Y1) and interpersonal (Y2) intelligence separately and simultaneously. The degree of impact of variable X on variable Y1 is 38.4%, and Y2 is 34.7% separately and 30% and 21% simultaneously.
From Panic to Confusion to Negotiation: A Reflection from Early Response to COVID-19 in Indonesia Setiadi, Setiadi; Lazuardi, Elan
Humaniora: Journal of Indonesia Culture and Society Vol. 12 No. 2 (2021): Humaniora
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/humaniora.v12i2.7012

Abstract

The research reflected on the response to the pandemic that emerged as it happened. It drew attention to the viral aspect of a pandemic, namely how people understood and responded to pandemics using various digital platforms. It questioned the context and reasons for what it called an immeasurable but organized community response to the COVID-19 pandemic. Digital-based research was applied through observing three mainstream digital media (Kompas TV, The Jakarta Post, and Detik.com) and social media (i.e., WhatsApp Messenger and Twitter). Data were analyzed thematically by categorizing the ways people responded to COVID-19 via social media into three thematic phases. In the first phase, digital media was used to voice frustration and disappointment with the government’s response. This had sparked public distrust of the government’s ability to deal with the pandemic at the national level. The second phase was the confusion phase. The rise of public discussion about the pandemic showed that the public was concerned about the development of the COVID-19 news in the country. The last phase was the negotiation phase. While COVID-19 was rapidly becoming a source of panic and confusion, grassroots initiatives emerged using social media. These initiatives aimed to help reduce panic and reduce socio-economic impacts. The research shows how anthropologists can still pay attention to social relations forged through social media in times of crisis where traditional anthropological fieldwork is nearly impossible. Methodologically, digital anthropology or social media ethnography is gaining momentum to be developed, considering that fieldwork cannot be done in the pandemic era.
Relationship Between Family Support and Colorectal Cancer Patients' Motivation for Undergoing Chemotherapy Irawandi, Dedi; Setiadi, Setiadi; Priyantini, Dwi
Window of Health : Jurnal Kesehatan Vol 9 No 2 (April 2026)
Publisher : Fakultas Kesehatan Masyarakat Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/woh.vi.2955

Abstract

Globally, colorectal cancer is one of the most highly prevalent cancers according to the World Health Organization, with the majority of patients undergoing chemotherapy. Various studies show that more than 70% of patients experience significant physiological impacts such as fatigue, nausea, and disruption of daily activities, while approximately 30% experience psychological disorders such as anxiety and depression. Furthermore, more than 60% of patients require family support during treatment. This demonstrates that the impact of chemotherapy is multidimensional, encompassing physical, psychological, and social aspects, necessitating a comprehensive care approach that includes family involvement. The purpose of this study was to determine the relationship between family support and motivation of colorectal cancer patients undergoing chemotherapy. The study design used an observational analytic design with a cross-sectional approach. The study population comprised all 55 colorectal cancer patients undergoing chemotherapy in the Rosella 2 Room at Dr. Soetomo Hospital, Surabaya. A sample of 48 people was taken using the Simple Random Sampling technique. Data analysis used the Spearman Rho correlation test. The results showed that of the 48 respondents, 43 had high family support and 42 had strong motivation. Bivariate analysis showed a significant relationship between family support and patient motivation to undergo chemotherapy. The results of the Spearman Rho test showed a rho value of 0.902 and a significance value of P = 0.000 (< 0.05). The active role of nurses in providing education to families and patients is very important in providing information related to chemotherapy. So that it can provide a sense of security, comfort, and trust in nurses. Thus, patients have strong motivation, high life expectancy, and increased family enthusiasm in accompanying the treatment process.
Co-Authors A. W. Jufri, A. W. Adi Heru Sutomo Adnyani Asak, Putu Rani Afriyanti, Dian Agus Heruanto Hadna, Agus Heruanto Agustin Indrawati Ahmad Maryudi AM, Junaidi ANGELA MARIANA LUSIASTUTI Ansori, Moh. Asep Zakariya Apriani, Triana Aprilia Rejeki Saraswati, Aprilia Rejeki Armansyah Matondang, Armansyah Athoillah, M. Anton Athoillah, Mohamad Anton Baiq Liana Widiyanti Bambang Hudayana Benny A. W., Benny A. Budiarti, Enjang Wahyu Bunyamin, Bubun D Sripatmi, D Dian Wijayanti Dijan Supramono Dwi Priyantini Eka Sulistiyowati Ekawati, Karina Diah Rosa Eko Haryono Elan Lazuardi Elmanaviean Erens Elvianus Koodoh, Erens Elvianus Febriani, Rieke Gani, Arsyad Abdul Hakimul Ikhwan Hantizen Hantizen, Hantizen Heddy Shri Ahimsa Putra, Heddy Shri Hidayat, Asep Dadang Ibrahim Ibrahim Ig. L. Setyawan Purnama Imroatul Farida irawandi, dedi Irwan Nasution Kamaluddin Kamaluddin Kamaludin Yusup , Deni Kamaludin Yusup, Deni Lila Gardenia Lilik Iswanto, Lilik Luh Putu Ratna Sundari Mas'ad, Mas'ad Maya Ayu Riestiyowati Mintasrihardi, Mintasrihardi Muhadjir Darwin Muhammad Hasanuddin, Muhammad Muhammad Saleh Nafiqoh, Nunak Nasim, Muhammad Nisha Dharmayanti Rinarto Nita Tania Hadiyani, Nita Tania Nova Scorviana Novita, Hessy Nur Rosyid Nuryakin, Rahmat Aji Oktaviani, Dian Penataseputro, Tanjung R. Melisa Fitria, R. Melisa Rachman, Adelia Rachmawati, Dhian Satya Ragandhi, Arsad Resnawati, Nila Ridwan, Ahmad Hasan Rustini, Sri Anik Safri Safri Sapto Andriyono Sari, Ninik Ambar Setyantoro, Agung Suryo Sibarani, Bintang B Sibarani, Bintang Berliana Siti Gusti Ningrum, Siti Gusti Siti Nur Jannah Snanfi, Ferinandus Leonardo Snanfi, Ferinandus Leonardo Solihin, Dadin Suhardiningsih, A.V Sri Syahidah, Dewi Tutik Siswanti Uni Purwaningsih Vega, Christine Ruly Verdi Wahyu Cahyadi Wattiheluw, Muhammad Subhan Wulandari, Fauziah Sri Yanes Darmawan, Yanes Zuli Laili Isnaini