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Pelatihan Akuntansi Biaya dan HPP pada UMKM Desa Wisata Ponggok Aryani Intan Endah Rahmawati; Suyatmin Waskito Adi
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol 5, No 1 (2022): Januari 2022
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v5i1.1102

Abstract: training in cost accounting and calculating the cost of goods sold (CoGS) for micro, small, and medium enterprises (MSMEs) in Ponggok Tourism Village was carried out to provide understanding and training in calculating CoGS. Based on the initial survey conducted by the community service team, information was obtained that seller in Ponggok Village did not calculate CoGS properly because they based their selling price on market prices. This is because MSMEs have a similar business, namely a culinary business. This unsuitable selling price determination will result in suboptimal profit achievement because each business has a different total cost. For this reason, this service carries out four training sessions to guide MSME players in deermining the appropriate selling price. The four sessions covered the delivery of concepts and materials, discussions, training in calculating CoGS, and evaluation. This community service is expected to increase understanding and skills in calculating CoGS so that optimal profit can be achieved. Keywords: cost accounting;cost of good sold; Ponggok Village Abstrak: pelatihan akuntansi biaya dan penghitungan Harga Pokok Penjualan (HPP) pada pelaku UMKM di Desa Wisata Ponggok dilaksanakan untuk memberikan pemahaman dan pelatihan penghitungan HPP. Berdasarkan survei awal yang dilakukan tim pengabdian, didapatkan informasi bahwa para pelaku UMKM di Desa Ponggok tidak melakukan penghitungan HPP karena mendasarkan harga jualnya sesuai harga pasar. Hal ini dikarenakan para pelaku UMKM memiliki usaha yang sejenis, yaitu usaha kuliner. Penentuan harga jual yang tidak sesuai ini akan menyebabkan pencapaian laba yang tidak optimal karena setiap usaha memiliki berbagai total biaya yang berbeda. Untuk itu, pengabdian ini melaksanakan empat sesi pelatihan untuk memandu para pelaku UMKM menentukan harga jual yang sesuai. Keempat sesi tersebut meliputi penyampaian konsep dan materi, diskusi, pelatihan penghitungan HPP, dan evaluasi. Pengabdian kepada masyarakat ini diharapkan dapat menambah pemahaman dan ketrampilan menghitung HPP sehingga laba yang optimal dapat tercapai.Kata kunci: akuntansi biaya, harga pokok penjualan, Desa Ponggok

Urgency of Reduces Adoption Risk Suyatmin Waskito Adi; Edy Purwo Saputro; Dewi Probowati Setyaningrum
Urecol Journal. Part B: Economics and Business Vol. 1 No. 1 (2021): January - June
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Research related to the adoption of e-filing is interesting to study because a number of previous studies have shown mixed results, so this is an interesting research gap. The purpose of this research is to examine the success factors of e-filing adoption using the TAM model involving respondents who have passed the taxation course with the observation setting in Solo involving 100 students. The research results corroborate the findings of a number of previous studies on the effect of benefit, convenience and risk on e-filing adoption. These results provide suggestions for stakeholders to disseminate information about the benefits and conveniences of e-filing, although on the other hand it is important to reduce all risk threats from e-filing.

PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP TAX AVOIDANCE ( Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2019 ) Septiana Hutami Puspita Sari; Suyatmin Waskito Adi
Jurnal Akuntansi Dan Keuangan West Science Vol 2 No 01 (2023): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Tax avoidance adalah upaya dalam perpajakan yang dilakukan secara legal dengan memanfaatkan beberapa celah yang terdapat dalam peraturan perpajakan yang ada untuk menghindari pembayaran pajak atau melakukan transaksi yang tidak memiliki tujuan selain untuk menghindari pajak. Penelitian ini bertujuan untuk menganalisis apakah terdapat pengaruh corporate governance, ukuran perusahaan, dan leverage terhadap penghindaran pajak pada perusahaan manufaktur di BEI periode 2017-2019. Populasi dalam penelitian ini berjumlah 188 perusahaan. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh 564 perusahaan sebagai sampel penelitian selama tiga tahun pengamatan (2017-2019). Analisis regresi linier berganda digunakan sebagai analisis data. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional dan leverage berpengaruh terhadap penghindaran pajak. Komisaris independen, komite audit, kualitas audit, kepemilikan manajerial, dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak.

Urgency of Reduces Adoption Risk Suyatmin Waskito Adi; Edy Purwo Saputro; Dewi Probowati Setyaningrum
Urecol Journal. Part B: Economics and Business Vol. 1 No. 1 (2021): January - June
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53017/ujeb.30

Research related to the adoption of e-filing is interesting to study because a number of previous studies have shown mixed results, so this is an interesting research gap. The purpose of this research is to examine the success factors of e-filing adoption using the TAM model involving respondents who have passed the taxation course with the observation setting in Solo involving 100 students. The research results corroborate the findings of a number of previous studies on the effect of benefit, convenience and risk on e-filing adoption. These results provide suggestions for stakeholders to disseminate information about the benefits and conveniences of e-filing, although on the other hand it is important to reduce all risk threats from e-filing.

Pengaruh Persepsi, Gender dan Lingkungan Kerja terhadap Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik Stella Mutiara; Suyatmin Waskito Adi
VISA: Journal of Vision and Ideas Vol 3 No 3 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v3i3.5389

The public accountant profession will later become one of the interesting and promising job choices for accounting students by relying on high expertise and skills and behaving independently. One of the accountant professions that is very popular in society and especially among accounting students is the Public Accountant Profession. With the wide range of job opportunities as an accountant, it should be able to attract students to a career as an accountant, considering that the profession is very important and so needed. The purpose of this study was to analyze the effect of perceptions, gender and work environment on accounting students' career choices as public accountants. This research uses quantitative methods. The population used in the study was accounting study programs at UMS and UNS class of 2019/2020. Sampling using the Purposive Sampling method with the criteria of Accounting Students in the Class of 2019 and 2020 at Universitas Muhammadiyah Surakarta and Sebelas Maret University who have received auditing courses, then a sample of 110 respondents was obtained. The data used in this study are primary data collected and processed by themselves, the results of which are in the form of numbers listed on the questionnaire scale which are processed using the SPSS program. The technique used in data collection is the questionnaire / questionnaire media. The technique used in data collection is a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of the t test show that the Perception and Gender variables have a positive effect on students' decisions to choose a career in public accounting. Meanwhile, the work environment variable has no effect on students' decisions to choose a career in public accounting.

Pengaruh Profitabilitas dan Solvabilitas terhadap Return Saham pada Sub Sektor Makanan dan Minuman: Studi Empiris di Bursa Efek Indonesia Tahun 2020 – 2022 Andi Febri Andra; Suyatmin Waskito Adi
VISA: Journal of Vision and Ideas Vol 4 No 1 (2024): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i1.6040

This study aims to empirically examine the effect of Profitability (ROE) and Solvency (DER) both partially and simultaneously on Stock Returns. The research was conducted on food and beverage sector companies listed on the Indonesia Stock Exchange in 2020-2022 using a period per year. The samples used in this study amounted to 21 food and beverage companies. Where the sample selection was carried out using purposive sampling method. The type of data used in this study is quantitative research where the data used is secondary data. Secondary data is data obtained indirectly but obtained through published intermediary media. Secondary data in the research in this study comes from annual financial reports. The data analysis technique used in this research is multiple linear regression. Based on the results of data processing, it shows that partially Profitability proxied by Return On Equity (ROE) has a significant positive effect while Solvency proxied by Debt to Equity Ratio (DER) has an insignificant negative effect on stock returns.

ANALISIS TINGKAT SUKU BUNGA KOPERASI DAN KUALITAS LAYANAN TERHADAP KEPUASAN ANGGOTA DALAM MELAKUKAN PINJAMAN MODAL USAHA DI KABUPATEN SRAGEN: Studi Kasus pada Koperasi Simpan Pinjam Karya Eka Warsa Tanggel Cabang Gemolong Wiwin Handayani; Suyatmin Waskito Adi
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.650

Member satisfaction is a level at which the needs, desires and expectations of customers can be met which will result in repeat purchases or continued loyalty. This study aims to determine the influence of cooperative interest rates and service quality on member satisfaction in making business capital loans in Sragen Regency. The approach used in this study is quantitative research. The data collection technique in this study is by using a survey to parties in the Karya Eka Warsa Tanggel Cooperative, Gemolong Branch, Sragen Regency. The population of this study is in members of the Cooperative by Eka Warsa Tanggel Gemolong Branch The sampling method used is purposive sampling. purposive sampling. The data analysis method used is a multiple linear regression analysis model. The results showed that the variable interest rate and service quality had a significant effect on member satisfaction

Pengaruh Fee Audit, Audit Tenure, Komite Audit, dan Rotasi Audit Terhadap Kualitas Audit Widhasari Saputri; Suyatmin Waskito Adi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.597

Penelitian ini bertujuan untuk menganalisis pengaruh Fee audit, Audit tenure, komite audit, dan Rotasi Audit. Populasi yang digunakan dalam penelitian ini mencakup seluruh perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2023. Sampel penelitian ini terdiri oleh 20 perusahaan yang telah memenuhi dari 88 perusahaan sektor energi pada tahun 2021-2023, sehingga data penelitian yang dianalisis berjumlah 80 perusahan. Penelitian ini menggunakan metode purposive sampling untuk teknik pengambilan sampel. Analisis yang digunakan meliputi statistik deskriptif dan regresi logistik. Data yang digunakan merupakan data sekunder yang diperoleh dari dokumentasi perusahaan, yaitu laporan keuangan tahunan yang diakses melalui situs resmi Bursa Efek Indonesia (BEI) dan website masing-masing perusahaan. Data dikumpulkan dan dianalisis menggunakan program SPSS 25. Temuan penelitian ini mengindikasikan bahwa Fee Audit tidak berpengaruh terhadap Kualitas Audit, Audit Tenure berpengaruh terhadap Kualitas Audit, Komite Audit tidak berpengaruh terhadap Kualitas Audit, dan Rotasi Audit berpengaruh terhadap Kualitas Audit. The aim of this study is to examine the impact of audit fees, audit tenure, audit committee, and audit rotation. The study focuses on energy sector companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2023. The sample consists of 20 companies selected from a total of 88 energy sector companies during the period of 2021-2023, resulting in an analysis of data from 80 companies. Purposive sampling was applied for data selection. The study employs descriptive statistical analysis and logistic regression for the data analysis. The data is sourced from secondary information, specifically annual financial reports obtained from the official websites of the Company Stock Exchange (BEI) and the respective company websites. The data collection and analysis were performed using SPSS 25. The findings reveal that Audit Fees do not affect Audit Quality, Audit Tenure impacts Audit Quality, Audit Committee does not affect Audit Quality, and Audit Rotation influences Audit Quality.

Analisis Faktor Faktor Yang Mempengaruhi Kebijakan Deviden Aditya Pratama Putra; Suyatmin Waskito Adi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.630

Penelitian ini bertujuan untuk menganalisa pengaruh likuidtas, leverage, profitabilitas dan ukuran perusahaan terhadap kebijakan deviden. Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Metode pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling sebanyak 43 perusahaan dengan total data 172 perusahaan dan di outlier sebanyak 20 data sehingga didapat sampel data sebanyak 152 data selama periode 2020-2023. Penelitian ini menggunakan data sekunder yang menggunakan laporan keuangan perusahaan yang dapat diakses melalui website BEI. Hasil penelitian ini menunjukan bahwa profitabilitas berpengaruh terhadap kebijakan deviden sedangkan likuiditas, leverage, dan ukuran perusahaan tidak berpengaruh terhadap kebijakan deviden.

Analisis Faktor – Faktor Yang Mempengaruhi Kinerja Karyawan Di Kota Surakarta Dewa Ramadhan Firmansyah; Suyatmin Waskito Adi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.9564

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, motivasi, lingkungan kerja, dan kompensasi terhadap kinerja karyawan pada perusahaan finance di Kota Surakarta. Penelitian menggunakan pendekatan kuantitatif dengan kuesioner tertutup berbasis skala Likert 1–5, serta sampel diambil melalui purposive sampling dari karyawan aktif dengan pengalaman kerja minimal satu tahun. Variabel dependen adalah kinerja karyawan yang diukur melalui hasil kerja, pengetahuan pekerjaan, inisiatif, sikap, dan disiplin, sedangkan variabel independen meliputi kompetensi, motivasi, lingkungan kerja, dan kompensasi. Analisis data meliputi uji validitas dan reliabilitas, uji asumsi klasik, serta regresi linear berganda dengan uji F, uji t, dan koefisien determinasi adjusted R². Hasil penelitian menunjukkan bahwa motivasi dan kompensasi berpengaruh signifikan terhadap kinerja karyawan, sedangkan kompetensi dan lingkungan kerja tidak berpengaruh signifikan. Temuan ini menegaskan bahwa peningkatan kinerja karyawan lebih dipengaruhi oleh motivasi dan kompensasi daripada faktor kemampuan atau kondisi lingkungan kerja. Penelitian ini menyarankan pengembangan sampel, penambahan variabel relevan, dan metode pengumpulan data tambahan agar hasil lebih representatif.

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