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All Journal Dinamika An-Nisbah: Jurnal Ekonomi Syariah Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Dinamika Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI JURNAL PENDIDIKAN TAMBUSAI Jurnal Pendidikan Ekonomi (JURKAMI) Ekono Insentif Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Jurnal Ilmiah Edunomika (JIE) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Al-Ikhtibar : Jurnal Ilmu Pendidikan Tarbiyah Al-Awlad: Jurnal Kependidikan Islam Tingkat Dasar Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Cahaya Mandalika Jurnal Pengabdian Masyarakat Indonesia Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JCA (Jurnal Cendekia Akuntansi) Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Balance: Journal of Islamic Accounting Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Jurnal Riset Madrasah Ibtidaiyah (JURMIA) Jurnalku Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JISPE Journal of Islamic Primary Education Madani: Multidisciplinary Scientific Journal Journal of Economics and Policy Studies (JEPS) FingeR: Journal of Elementary School ZAWA:Management of Zakat and Waqf Journal Jurnal Social Society An-Nisbah: Jurnal Ekonomi Syariah Balance: Journal of Islamic Accounting Jurnal Indonesia Mengabdi JIMEKA Prosiding Seminar Nasional Pengabdian Masyarakat
Dyah Pravitasari
Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
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PENENTUAN TARIF SEWA KAMAR BERDASARKAN METODE ACTIVITY BASED COSTING PADA KOS MAHYA KECAMATAN KEDUNGWARU KABUPATEN TULUNGANGGUNG Sholikhah, Jamilatus; Pravitasari, Dyah
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10521

Abstract

The boarding house rental service business is a business that is not too big but the business is promising. Even though this business is not large, this business also requires cost control in order to produce accurate cost information. As is the case with Kos Mahya which is the research location. In determining room rental rates, the owner of the Mahya boarding house still follows market prices around the boarding house, which allows cost distortions to occur because they do not reflect specific activities. The need for an appropriate method for setting a room rate, namely the Activity Cased Costing method. The purpose of this study is to find out the determination of room rates using the Activity Based Costing method and a comparison of the activity based costing method with the method of the owner of the Mahya Boarding House regarding the determination of room rental rates. The research method used is descriptive quantitative. The results of the study show that the calculation of room rental rates using the Activity Based Costing method gives smaller results, compared to the determination of rates carried out by boarding owners based on market prices around the boarding house.
ANALISIS BREAK EVEN POINT SEBAGAI PERENCANAAN LABA PADA UMKM AYCA OPAK GAMBIR DI KECAMATAN KANIGORO BLITAR Nofitasari, Dian; Pravitasari, Dyah
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.15071

Abstract

MSME businesses have a major contribution to the economy of Indonesian society, because this type of business has a role in providing employment opportunities. Every entrepreneur definitely wants his business to run well and produce maximum profits, just like MSME Ayca Opak Gambir. However, the owner's profit planning is still limited to estimates with the assumption that the more products sold, the more profits he will receive.The aim of the research is to carry out calculations break even point so that find out the break even point and margin of safety to know percentage reducing sales to safe limits and trying to plan the desired profit, but before that, first separate costs which have not been done before. The method used is a descriptive quantitative method. The data sources used are primary data in the form of interviews with business owners and documentation in the form of financial reports. The results of this research are break even point will be achieved at a sales volume of IDR 286,139,344 or 5,752 units. for safe limits o rmargin of safety is 32% or IDR 133,860,656. If you want a profit increase of 110%, the owner can make sales of IDR 429,222,295 or a total of 8,628 units. Keywords : Break Even Point, Margin Of Safety, Profit Planning
PENGARUH PENGETAHUAN PAJAK, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN KABUPATEN TULUNGAGUNG Putrinur'aini, Annisa; Pravitasari, Dyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i3.21015

Abstract

Compliance with taxation is an important point that cannot be separated from the tax implementation process. In the implementation of taxation, tax obligations and rights to taxes must be fulfilled and implemented by every taxpayer, where must be carried out in accordance with existing standards and regulations. This study aims to see how big the effect of tax knowledge on restaurant taxpayer compliance, tax audit on restaurant taxpayer compliance, and tax sanctions on restaurant taxpayer compliance, especially in Tulungagung Regency. Quantitative methods are considered appropriate for this research, where the way to get data for research is through servers by relying on the distribution of questionnaires. The data obtained from the division of the questionnaire will then be processed again by multiple linear regression testing. The processed data obtained the results of restaurant taxpayer compliance in Tulungagung Regency is significantly and positively influenced by tax knowledge, restaurant taxpayer compliance in Tulungagung Regency is significantly and positively affected by tax audits, and restaurant taxpayer compliance in Tulungagung Regency is significantly and positively affected by tax sanctions.
Efektivitas Pelatihan Analisis Data Statistik Dalam Riset Akuntasi Pada Mahasiswa Akuntansi Syariah Rendra Erdkhadifa; Dyah Pravitasari
Prosiding Seminar Nasional Pengabdian Masyarakat Vol. 1 (2023): Prosiding Seminar Nasional Pengabdian Masyarakat
Publisher : CV. Dharma Samakta Edukhatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61142/psnpm.v1.76

Abstract

Kegiatan pengabdian ini didasarkan dengan tingkat pemahaman yang dimiliki oleh mahasiswa program studi akuntansi syariah di UIN Sayyid Ali Rahmatullah Tulungagung mengenai ruang lingkup akuntansi syariah relatif rendah. Di samping itu, pemahaman mahasiswa tentang analisis data statistik juga cenderung rendah. Sehingga hal ini menjadi persoalan khusus ketika mahasiswa melaksanakan penelitian kuantitatif. Maka perlu dilakukan kegiatan ini guna meningkatkan pemahaman mahasiswa secara lebih mendalam. Dalam kegiatan yang diikuti oleh 30 peserta mahasiswa akuntansi syariah tersebut dipaparkan dalam bentuk presentasi secara mendalam mengenai apa saja yang ada dalam ruang lingkup penelitian kuantitatif untuk riset akuntansi syariah serta metodologi penelitian kuantitatif. Tidak hanya itu saja, dalam kegiatan juga dijelaskan secara lebih mendalam mengenai software statistika dan teknik analisis data yang sering digunakan dalam analisis. Dengan demikian, maka akan menjadi bekal yang baik bagi mahasiswa untuk melaksanakan penelitian. Kegiatan tersebut juga terukur pengujian efektifitas berdasarkan nilai pre-test dan post-test. Dengan taraf signfikansi 5%, menunjukkan hasil bahwa kegiatan pengabdian terlaksana secara efektif dimana terdapat peningkatan kemampuan mahasiswa sebelum dan sesudah dilaksanakan kegiatan pengabdian.
AUDIT SYARIAH PADA LEMBAGA KEUANGAN SYARIAH GUNA MEWUJUDKAN GOOD CORPORATE GOVERNANCE (STUDI MULTI SITUS PADA BAITUL MAAL WAT TAMWIL DI TULUNGAGUNG DAN BANK PEMBIAYAAN RAKYAT SYARIAH DI KEDIRI) Dyah Pravitasari
JURNAL PROFIT Vol 3, No 2 (2019): Economic And Auditing
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v3i2.861

Abstract

Sharia financial institutions have significantly develop. This requires that sharia finance institutions continue to grow and improve their services for the higher level of community confidence. For the institution to run well, free of fraud and citting, it is necessary to do check or audit. Audit to be conducted is an internal audit and sharia audit. The position of the audit activities relates to the compliance test or the adherence to the Sharia accounting principles and in accordance with the AAOFI’s standar. The aims of the audit is to realize the good corporate governance more better.
Co-Authors Agustin, Dewi Ira Aida Hanum Mahmudah Anang Dwi Putransu Aspranawa Anang Dwi Putransu Aspranawa, Anang Dwi Putransu Andini, Nesi Anti Anggraini, Yulina Nadia Annisa Putrinur'aini Anzilni Sakinah Aprilia Arini Rosa Sinensis Ariska, Hilmi Aspranawa, Anang Dwi Putransu Diah Suciati Dian Khofifah Eka Putri Dianita Meirini Eka Putri, Dian Khofifah Enggar Ayu Romadloni Eva Risqita Listya Sari Febriani, Yesi Hasna Halima Hidayati, Yayuk Hirmantono, Agung Husniyah, Nova Amirotul Intan Fadila Rahma Kholifatul Khoiroh Khusnia, Mungalimatul Lelyana Wahyuningtyas Lutfi Zahrotun Nisa Martani, Lilis Maryadi Nadila Hananingrum Nofitasari, Dian Nor Kholidin Nugraha, Kanang Adha Nur Halimah Pertiwi, Ratih Purnama Purnama Pertiwi, Ratih Putrinur'aini, Annisa Rahayu, Agustina Dwi Ratna Dewi, Tri Rendra Erdkhadifa Resti Septikasari Ridwana Rochmantika Rodin, Imam Rohmah Siregar, Siti Rohmah, Mushlihah Sakinah Aprilia, Anzilni Sapta Sri Maharani Sari, Dias Safna Ayu Permata Sholikhah, Jamilatus Siti Nurbuana Dewi Siti Rohmah Siregar Sri Enggar Kencana Dewi Suciati, Diah Supangat Supangat Supangat Suparmi Ningsih, Siti Tiyas, Binti Ayuning Tri Anjani, Ratih Tri Ratna Dewi Ulin Ni’am, Ahmad Umi Habibah Widya Dwi Nurma Dewi yuliantoro, ahmad taufiq