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Trisulo Trisulo
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Edukasi Penggunaan Aplikasi Akuntansi UKM Trisulo, Trisulo; Lawi, Kresensia Berliana; Sianturi, Indra Polma; Napitupulu, Danny Haryanto
Journal Pemberdayaan Masyarakat Indonesia Vol 4 No 2 (2022): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.4.2.161-171

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are trading businesses or economic activities carried out by individuals or groups of people who have a role in Indonesia's economic development. The existence of MSMEs which have a major role in the economy needs to be maintained and developed so that they can provide more benefits for the community and the Indonesian economy. The problem for MSMEs today is the lack of ability and knowledge in the field of accounting, especially in recording and making financial reports. The PKN STAN Community Service Program is integrated with the Student Work Lecture (KKM) conducted by the Ak 106 group to help MSME actors to have the ability to manage their finances. The activity focused on providing technical guidance related to the use of SME Accounting applications to partners who own Halal Mart SMEs in Duri City, Bengkalis Regency, Riau. The method used in educating the use of SME Applications is the training and visiting system (LAKU) method, intending to help partners record and prepare financial reports. As a result of these activities, MSME Halal Mart partners can use the Android-based SME Accounting application and realize the benefits and ease of recording accounting using the application.
Pembelajaran Kooperatif Pengisian e-filing Bagi Pelaku UMKM di Kelurahan Cipadu-Ciledug-Tangerang Trisulo, Trisulo; Indrawati, Iin
Journal Pemberdayaan Masyarakat Indonesia Vol 1 No 2 (2019): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.714 KB) | DOI: 10.21632/jpmi.1.2.425-430

Abstract

The Directorate General of Tax (DGT) developed various applications to facilitate taxpayers in carrying out tax obligations through e-filing. There are still many taxpayers who do not understand e-filing so come to the tax office to report the tax return. Yet by utilizing e-filing, time and cost can be more productive. UMKM is a new potential in increasing tax contributions. The government through several regulations is aiming at efforts to increase taxation from the UMKM sector. One of them is the reduction of UMKM tax rates from 1% to 0.5%. The problem of understanding and awareness of taxpayers is the key to the success of these efforts. A special strategy is needed to educate the UMKM community. This is a form of mutual responsibility between the people and the government. Some obstacles in taxation socialization include filling e-filing for tax reporting purposes. Difficulties were found in the field in providing socialization material to UMKMs related to tax obligations. Jigsaw type Cooperative Learning in e-filing filling is an effort to increase the taxation potential of the UMKM sector, as well as evidence of government responsibility in public services.
COMPARISON OF FAMILY LAW SYSTEMS IN THE UNITED STATES, INDONESIA, AND FRANCE: A CASE STUDY OF MARRIAGE AND DIVORCE RULES Utama, Sofyan Mei; Farid, Diana; Trisulo, Trisulo; Siddiq, Achmad; Nazmi, Nahdia
Al-Adl : Jurnal Hukum Vol 16, No 2 (2024)
Publisher : Fakultas Hukum, Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-adl.v16i2.11261

Abstract

Family law systems in different countries significantly differ between marriage and divorce regulations. This research aims to compare the family law systems in several selected countries and analyze the marriage and divorce regulations in these countries. The research method used is qualitative with a case study approach. At the same time, primary and secondary data are obtained from literature studies where the retrieval process is from various trusted sources such as journals, books, and legal regulations. Data analysis uses descriptive analysis of research methods by collecting data after the actual data is compiled, processed, and analyzed to provide an overview of the existing problems. The results show that the selected countries, namely the United States, France, and Indonesia, have different marriage requirements, divorce proceedings, property division, and child custody regulations. An in-depth discussion of these differences provides a better understanding of the family law system in each country and its implications for individuals involved in the marriage and divorce process. This research concludes that comparing family law systems in different countries opens up room for developing better regulations to protect the interests of individuals and families in the context of marriage and divorce.
KEPATUHAN TERHADAP PRINSIP PEMBAYARAN MENGGUNAKAN MEKANISME UANG PERSEDIAAN PADA APLIKASI SAKTI Trisulo, Trisulo; Susilo, Budi
Ilmu Hukum Prima (IHP) Vol. 7 No. 2 (2024): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v7i2.5530

Abstract

This research aims to analyze the implementation of spending using the SAKTI application in government work units based on the Regulation of the Minister of Finance of the Republic of Indonesia Number 210/PMK.05/2022 concerning Payment Procedures in the Context of Implementing the State Revenue and Expenditure Budget. This research is normative juridical, using statute and conceptual approaches, written descriptively analytically. The study analyzes the payment procedures for goods purchases by government work units in the treasurer module of the SAKTI application. The research results generally show that government work units have experienced the benefits of SAKTI in terms of administration and payment of government work units according to the mechanisms/procedures established by applicable regulations. Various interpretations of payment techniques using the SAKTI application have resulted in additional procedures carried out by government work units that are not regulated and even conflict with the Regulation of the Minister of Finance of the Republic of Indonesia Number 210/PMK.05/2022.  Additional procedures that conflict with regulations need to be evaluated and refined in the SAKTI application so that it complies with generally applicable legal provisions and principles.
FACTORS CAUSING THE ACCURACY OF THE WITHDRAWAL PLAN Susilo, Budi; Trisulo, Trisulo
JURNAL STIE SEMARANG Vol 17 No 1 (2025): Jurnal STIE Semarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v17i1.783

Abstract

The purpose of the study is to determine the quality of budget planning through the analysis of the suitability of the realization of absorption or withdrawal of funds to the Fund Withdrawal Plan (RPD). This study uses a qualitative descriptive method, primary data is obtained from interviews and secondary data comes from documents at the Solok State Treasury Service Office (KPPN). The results of the study show that the accuracy of cash planning and the quality of budget absorption in work units are still relatively low. Lack of budget planning is caused by weak coordination between planning and implementing activities in work units, human resource behavior lacks a sense of responsibility for financial managers, and the absence/weakness of the reward and punishment system is also a factor in the low quality of budget planning.
Dynamics of Rice Prices in Indonesia: The Impact of Agricultural Regulations on Rice Quality Trisulo, Trisulo; Gomes, Lucio Marcal; Wisetsri, Warakamol
Buletin Ilmiah Impas Vol 26 No 1 (2025): Volume: 26 No.: 1 Edisi April 2025
Publisher : Undana Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/impas.v26i1.21160

Abstract

Rice price volatility in Indonesia remains a critical issue, affecting both consumer affordability and farmer profitability. Despite government interventions, significant price fluctuations continue, driven by regulatory changes, macroeconomic factors, supply chain inefficiencies, and climate-related disruptions. The implementation of Permentan No. 31/2017 modified rice classification standards, potentially altering market price structures and consumer purchasing behavior. This study aims to analyze the dynamics of rice prices in Indonesia in 2023, focusing on the impact of government regulations, seasonal supply variations, and external economic pressures. It examines how Permentan No. 31/2017 influenced rice price differentiation, as well as the effectiveness of BULOG’s price stabilization efforts in mitigating price volatility. This research adopts a quantitative approach, utilizing secondary data from BPS Indonesia. Monthly price trends for Premium, Medium, and Low/Non-Quality rice were analyzed from January to December 2023. A comparative assessment was conducted to examine price disparities before and after regulatory adjustments, as well as the correlation between seasonal supply cycles and price fluctuations. Findings indicate that rice prices remained stable in the first half of 2023 but surged significantly between August and December. Premium rice peaked at IDR 13,371.54 per kg, Medium-quality rice reached IDR 13,011.56 per kg, and Low/Non-Quality rice increased to IDR 12,381.31 per kg in October. The narrowing price gap between Premium and Medium rice in early 2023 suggests that regulatory changes influenced classification and market pricing. The study highlights the complex interplay between agricultural regulations, macroeconomic factors, and environmental risks in shaping rice price volatility. While Permentan No. 31/2017 affected price differentiation, broader market pressures drove significant instability. Future research should focus on strengthening domestic rice production efficiency, improving supply chain resilience, and enhancing government intervention strategies. Further exploration of the link between rice price inflation and household food security, as well as adaptive strategies for climate-resilient rice farming, will be crucial for ensuring long-term stability in Indonesia’s rice market. Keywords: Rice price volatility, agricultural regulations, supply chain inefficiencies, , food security, rice classification
FAKTOR-FAKTOR PENYEBAB AKURASI RENCANA PENARIKAN DANA Susilo, Budi; Trisulo, Trisulo
JURNAL EDUCATION AND DEVELOPMENT Vol 13 No 1 (2025): Vol 13 No 2 Mei 2025
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v13i1.6940

Abstract

Tujuan dari penelitian untuk mengetahui kualitas perencanaan anggaran melalui analisis kesesuaian realisasi penyerapan atau penarikan dana terhadap Rencana Penarikan Dana (RPD). Penelitian ini menggunakan metode deskriptif kualitatif, data primer didapat dari wawancara dan data sekunder berasal dari dokumen pada Kantor Pelayanan Perbendaharaan Negara (KPPN) Solok. Hasil penelitian menunjukkan bahwa faktor utama yang menyebabkan rendahnya kualitas perencanaan penarikan dana adalah kualitas sumber daya manusia (SDM) yang belum optimal, lemahnya koordinasi antara bagian perencanaan dan pelaksana, serta ketiadaan sistem penghargaan dan sanksi. Permasalahan terkait kualitas SDM dan koordinasi dapat ditingkatkan melalui peran kepemimpinan yang efektif dalam satuan kerja. Sementara itu, penerapan sistem penghargaan dan sanksi memerlukan regulasi yang ditetapkan oleh Direktorat Jenderal Perbendaharaan agar dapat berjalan secara optimal dan berkontribusi dalam meningkatkan kualitas perencanaan penarikan dana.
Analisis Daya Saing Porang di Pasar Global (Studi Kasus: Kecamatan Saradan, Kabupaten Madiun) Putra, Demmy Filsafa Ratna; Kumalasari, Dwi Apriyanti; Trisulo, Trisulo
Manajemen Agribisnis: Jurnal Agribisnis Vol 25 No 2 (2025): Manajemen Agribisnis: Jurnal Agribisnis
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/agribisnis.v25i2.7682

Abstract

Abstract Porang is a tuber commodity that has a high selling value in the global market so that many farmers do farming in Indonesia. One of the porang centers in Indonesia is Saradan District, Madiun Regency. The main challenge that porang farmers complain about is the volatility of output prices due to the closure of the Indonesian porang export market by China. The reason is that the quality of porang in Indonesia is not worth trading in the global market. In addition, farmers also face problems with financing, especially in terms of purchasing bulbils (seeds). In order to assist farmers in overcoming these challenges. The objectives of the study are 1) to determine the comparative advantage and competitive advantage of porang in Saradan District, Madiun Regency and 2) to determine whether there arechanges in input-output prices on the comparative advantage and competitive advantage of porang in Saradan District, Madiun Regency. The approachused is Policy Analysis Matrix. The results of the above analysis can be concluded that the competitive advantage and comparative advantage of porang are very good, this is because the value of KP and KPE is less than 1.
KEPATUHAN TERHADAP PRINSIP PEMBAYARAN MENGGUNAKAN MEKANISME UANG PERSEDIAAN PADA APLIKASI SAKTI Trisulo, Trisulo; Susilo, Budi
Ilmu Hukum Prima (IHP) Vol. 7 No. 2 (2024): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v7i2.5530

Abstract

This research aims to analyze the implementation of spending using the SAKTI application in government work units based on the Regulation of the Minister of Finance of the Republic of Indonesia Number 210/PMK.05/2022 concerning Payment Procedures in the Context of Implementing the State Revenue and Expenditure Budget. This research is normative juridical, using statute and conceptual approaches, written descriptively analytically. The study analyzes the payment procedures for goods purchases by government work units in the treasurer module of the SAKTI application. The research results generally show that government work units have experienced the benefits of SAKTI in terms of administration and payment of government work units according to the mechanisms/procedures established by applicable regulations. Various interpretations of payment techniques using the SAKTI application have resulted in additional procedures carried out by government work units that are not regulated and even conflict with the Regulation of the Minister of Finance of the Republic of Indonesia Number 210/PMK.05/2022.  Additional procedures that conflict with regulations need to be evaluated and refined in the SAKTI application so that it complies with generally applicable legal provisions and principles.
Alternative approaches beyond budgeting for indigenous communities Sumantri, Joko; Zunaidi, Achmad; Panjaitan, Rido Parulian; Trisulo, Trisulo
Educoretax Vol 5 No 8 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i8.1847

Abstract

Beyond Budgeting has emerged as a promising model in the modern context where adaptive and sustainable fund management is critically needed. This approach empowers organizations to achieve greater flexibility, innovation, and enhanced performance. This study examines the potential implementation of a Beyond Budgeting framework in managing village funds within the Baduy community in Indonesia. The research employed a descriptive-qualitative methodology, conducted in Kanekes, Lebak Regency. A qualitative approach was chosen to gain an in-depth understanding of participants' perspectives and experiences, utilizing semi-structured interviews, direct interactions, and observation. Data were analyzed to identify patterns and key findings relevant to village fund management. The observation analysis included data grouping, comparative analysis of similarities and differences in observed events, and interpretation within the local context. The findings suggest that integrating Beyond Budgeting principles into the Baduy community's village fund management is both feasible and highly relevant. The Baduy tribe exhibits strong local wisdom in resource and environmental management, emphasizing sustainability and communal values. Crucially, the principles of flexibility, transparency, and participation embedded in the Beyond Budgeting model align closely with these traditional values. Therefore, adapting Beyond Budgeting in the Baduy context could significantly enhance fund management practices while simultaneously preserving cultural integrity and promoting sustainable development.
Co-Authors Budi Susilo Dwi Apriyanti Kumalasari Farid, Diana Gomes, Lucio Marcal Indrawati, Iin Joko Sumantri, Joko Lawi, Kresensia Berliana Nahdia Nazmi Napitupulu, Danny Haryanto Panjaitan, Rido Parulian Putra, Demmy Filsafa Ratna Sianturi, Indra Polma Siddiq, Achmad Sofyan Mei Utama, Sofyan Mei Wisetsri, Warakamol Zunaidi, Achmad