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All Journal Ganendra: Majalah IPTEK Nuklir Paediatrica Indonesiana MUDRA Jurnal Seni Budaya Jurnal Pendidikan Dasar Social, Humanities, and Educational Studies (SHEs): Conference Series Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Kabar Masyarakat Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora Jurnal Nakula: Pusat Ilmu Pendidikan, Bahasa Dan Ilmu Sosial Jurnal Kearsipan Jurnal Akuntan Publik
Sudiyanto Sudiyanto
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Peningkatan Pelayanan Pemungutan Pajak Bumi Dan Bangunan Oleh BPKPAD Kabupaten Sukoharjo Amaliya Firdausa; Defani Rizky Rahmadzani; Denia Nur Fadillah; Sudiyanto Sudiyanto
Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial Vol. 2 No. 1 (2024): Januari: Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nakula.v2i1.443

Abstract

Land and Building Tax is a levy that must be paid for the existence of land and buildings that provide benefits and socio-economic status for a person or entity who has rights or receives benefits.Collection of Land and Building Tax is revenue from the taxation sector which is the right of the Regional Government as original regional income and is a source of funds to carry out regional development. Cooperation from all implementing officers and the community must be carried out to support an increase in Original Regional Income, especially Land and Building Tax. This type of research falls into qualitative analysis. Qualitative analysis aims to provide an in-depth explanation of a phenomenon by collecting comprehensive data. To understand and explain the land and building tax collection services at the Sukoharjo Regency Regional Revenue and Asset Financial Management Agency, there are several factors that need attention. The results of the research describing the Land and Building Tax collection services during the research show that land and building tax collection by BPKPAD has been carried out in accordance with the expectations of the local community, namely taxpayers. However, maximum results have not been achieved because there is still one problem. This means that there is no definite date for tax collection by the tax collector. It was also found that there were still obstacles in collecting land and building tax at the Financial Management Agency.
Pendampingan Penyusunan Laporan Keuangan Oleh PT Arrasyid Trio Konsultindo Menggunakan Software Accurate Pada Pelaku UMKM Anissa Eka Safitri; Sudiyanto Sudiyanto
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 3 No. 1 (2024): Sejahtera : Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v3i1.1671

Abstract

Micro Small and Medium Enterprises (MSMEs) are economic activities whose business scope is still in the small category and is usually only managed by individuals. PT Arrasyid Trio Konsultindo is the subject of this activity which acts as a financial and management consultant. The location of the implementation of mentoring activities is in 2 (two) places, namely the client PT Arrasyid Trio Konsultindo's office in Madiun, East Java and at the official office which is located at Perum Zada Regency 1, Block 11, RT 03 / RW 09, Bulakan, Sukoharjo, Central Java. CV. Argo Mulyo Sejahtera is the client who uses financial statement preparation assistance services. There are the problem encountered by CV. Argo Mulyo Sejahtera is the unavailability of financial reports that are systematic and aligns with financial accounting standard MSMEs (SAK EMKM). The purpose of the mentoring activities carried out by PT Arrasyid to CV. Argo Mulyo Sejahtera is to present more valid, effective and efficient financial statements. The methods used are observation and preparation, providing workshops on the importance of financial reports and Accurate Software, as well as monitoring and mentoring MSMEs. The results of the Financial Report Preparation Assistance are that MSME actors can find out how to prepare financial reports using Accurate software easily and efficiently.
Comparative Analysis of Business Judgment Rules in Civil Law and Common Law Systems Sugiarto Sugiarto; Sapta Eka Yanto; Sudiyanto Sudiyanto; Panji Riyadi; Purnomo Purnomo; Royan Siagian; Zainal Arifin Hosein
Mandub : Jurnal Politik, Sosial, Hukum dan Humaniora Vol. 2 No. 4 (2024): Desember : Jurnal Politik, Sosial, Hukum dan Humaniora
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mandub.v2i4.1753

Abstract

This study examines the comparative regulation of the Business Judgment Rule (BJR) between countries adopting Civil and Common Law systems. BJR is a principle that grants corporate decision-makers the discretion to make business decisions without fear of legal liability, provided that the decisions are made in good faith, are reasonable, and free from conflicts of interest. This research aims to identify the similarities and differences in the regulation of BJR between civil law and common law countries and analyze the factors contributing to these differences. This research employs a normative juridical method with a legislative and comparative law approach. These approaches are utilized to analyze relevant national and international legislation and compare the application of BJR in Indonesia with that of other countries, such as the United States and European nations. The findings are expected to provide insights into the philosophical and practical differences in the regulation and implementation of BJR across these two legal systems.
Pengaruh Model Pembelajaran Inkuiri Terbimbing Berbantu Quizizz Terhadap Kemampuan Berpikir Kritis Peserta Didik Nur Rezki Pranoto; Sudiyanto Sudiyanto
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3617

Abstract

This research aims to determine the influence of the guided inquiry learning model assisted by Quizzizz on students' critical thinking abilities. This research is quantitative research with an experimental design. The data sources for this research include students in class The sampling technique in this research used a cluster sampling technique and a research sample of 70 students was obtained. The samples used in the research were 35 students in class X of the Accounting and Finance expertise program at Institution 1 as the experimental group and 35 students in class Data collection techniques using test methods and documentation methods. Data analysis in the form of prerequisite tests for this research is the normality test with Kolmogrov-Smirnov and the homogeneity test with Levene Statistics. Hypothesis testing in this study was the Independent Sample T-Test with a significant value of 0.05 with the help of the SPSS Version 27 program. The results of this study concluded that there was an influence of the guided inquiry learning model assisted by Quizzizz on students' critical thinking abilities. This is indicated by a significant value of 0.014 < 0.05.
Co-Authors Afnivena Meishella AKHMAD ARIF MUSADAD Aliamran Rasjid Amaliya Firdausa Anissa Eka Safitri Asri Diah Susanti Defani Rizky Rahmadzani Denia Nur Fadillah Djono Djono Eko Gatut Febrianto Idam Ragil Widianto Atmojo Lathifa Rahma Zuhaida Lies Nurhaini Mambaul Khasanah Novi Alviana Novi Rahmawati Nur Rezki Pranoto Panji Riyadi Purnomo Purnomo Royan Siagian Sapta Eka Yanto Sigit Santosa Siti Musa’adah Sri Rochani Sudjarwo Sri Sumaryati Sugiarto Sugiarto Sunarwati Sularyo Suyanto Suyanto Zahrotul Mufidah Zainal Arifin Hosein