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All Journal IMJ (Indonesian Midwifery Journal) Jurnal Pendidikan dan Kewirausahaan wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Simki Economic Journal of Innovation and Research in Primary Education Jurnal Rekayasa Komputasi Terapan Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha
Agus Sugiono, Agus
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Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Social Sciences Other

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Journal : Jurnal Simki Economic

 1 
Upaya Mengatasi Kebocoran Penerimaan Retribusi Angkutan Umum: Studi Angkutan Umum Plat Hitam dan Plat Kuning Alawiyah, Toyyibatun Nisa’; Sugiono, Agus
Jurnal Simki Economic Vol 5 No 1 (2022): Volume 5 Nomor 1 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v5i1.133

Abstract

This research aims to find out dishub's efforts in overcoming leaks of public transport levy receipts. The object of the research is the Pamekasan District Transportation Office, especially Pademawu Pamekasan Old Terminal. Types of qualitative research with Primary data sources and Secondary data. Data obtained from interviews and observations. The results of the study concluded that dishub efforts in overcoming leakage of public transportation levy receipts through several steps, namely the first: The Department of Transportation conducts direct delivery of officers to the field to prevent public transportation of black plates, Second: The Department of Transportation seeks to implement a deposit payment system directly through the regional bank that has been determined by the local government of Pamekasan Regency, Third: Perform repoltal installation, and conduct joint operations (raids) with the police that are held 3 times a year, as well as conduct direct and indirect supervision. However, there is a deficiency in the receipt of the levy that is not yet eligible from the levy withdrawal procedure because the ticket expenditure is not in accordance with the receipt of the levy specified (Regional Regulation No.14 of 2014 on terminal levy).
Evaluasi Penyusunan Anggaran Organisasi Perangkat Daerah Dinas Kesehatan Kabupaten Pamekasan Maghfiroh, Anna Atika; Sugiono, Agus
Jurnal Simki Economic Vol 5 No 2 (2022): Volume 5 Nomor 2 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v5i2.144

Abstract

The purpose of this study was to evaluate the preparation of the regional apparatus organization budget for the Dinas Kesehatan Kabupaten Pamekasan. This research is a qualitative research. Sources of data in the form of primary data obtained from observations and interviews with resource persons from the Dinas Kesehatan Kabupaten Pamekasan and secondary data in the form of administrative document studies.The results showed that the process of preparing the budget planning at the Dinas Kesehatan Kabupaten Pamekasan started from the proposal for the Puskesmas which was combined with the results of the MP-3 then combined with the proposals of various Sections and Sub-Sections to be submitted to the MP-3 at the Pamekasan Regency level. The goals of the health program at the Dinas Kesehatan Kabupaten Pamekasan refer to the Draft Strategic Plan which contains the Vision, Mission, goals and objectives of the health program in 11 policy packages that serve as barometers for health development. The RASK proposal and the realization of the budget are RASK proposals that are in accordance with the priority scale in order to obtain an effective and efficient budget and it is necessary to advocate for policy makers, especially to Bapeda and TPA Legislative. The preparation of planning, determination and realization of the budget experienced problems in the quality and quantity of human resources at the Dinas Kesehatan Kabupaten Pamekasan.
Mekanisme Perubahan Anggaran Pendapatan Dan Belanja Desa 2020 (Studi Desa Plampaan Camplong Sampang) Nurhasanah, Titin; Sugiono, Agus
Jurnal Simki Economic Vol 6 No 1 (2023): Volume 6 Nomor 1 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v6i1.191

Abstract

The purpose of this study was to find out how the mechanism or stages of APBDes changes in Plampaan Camplong Sampang Village in 2020. This type of research is qualitative in nature with data collection using observation, interviews and documentation studies.The results of the study concluded that the mechanism or stages of changes to the 2020 Village Revenue and Expenditure Budget in the village of Plampaan Camplong Sampang had the following stages 1) Determine the reason why make the change. 2) The APBDes and RKPDes documents must be in accordance with their activities. 3) Conduct village meetings on changes to the RKPDesa and APBDes with the BPD. 4) The village secretary prepares the APBDes changes that are known by the village head. 5) Evaluating the Draft Village Regulation by the sub-district head regarding the changes to the APBDes. 6) Hold a village meeting in the context of establishing village head regulations regarding the elaboration of APBDes as well as establishing village head regulations regarding changes to APBDes with BPD based on Minister of Home Affairs Regulation No. 20 of 2018 concerning Village Financial Management and Regent Regulation No. 06 of 2018 concerning Village Financial Management.
Tinjauan Kritis Atas Pelaporan Keuangan Hotel Berbasis Syariah Hasanah, Maulidatul; Sugiono, Agus; Baihaki, Ach.; Zakhra, Aminatus
Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i1.545

Abstract

The purpose of this study is to review how the financial reporting process is carried out by the Cahaya Berlian Syariah Hotel. This study uses qualitative research by collecting data in the form of observations, interviews and documentation. The results of this study indicate that 1) The Cahaya Berlian Syariah Hotel uses an ijarah contract in accordance with PSAK 107, however the transactions carried out are not in accordance with the principles of sharia hotel governance because they use conventional banks so they have the potential to generate usury or non halal fund, 2) Buying and selling transaction in restaurants are in accordance with PSAK 102, however when canceling orders hotels do not calculate how much cost have been incurred in the order making process which can trigger losses for hotels and restaurants, 3) Financial reporting is not in accordance with PSAK 101, because the reporting is incomplete,. The zakat issued does not account or 2,5% of income, and the hotel does not separate non-halal funds rom conventional bank account so that the benevolent fund issued come from hotel and restaurant income.
Co-Authors Alawiyah, Toyyibatun Nisa’ Ang, Suryawan Bachiar, Mohammad Da’I Baehaqi Baihaki, Ach. Baini, Baini Hanafi Hanafi Hasanah, Maulidatul Imam Himawan Koswara, Nandang Kusumawati, Herdiani Nur Maghfiroh, Anna Atika Malia, Evi Nurhasanah, Titin Pebriani, Anna Priskila, Onny Syahbari, Deka Yatimah, Dede Yoseptry, Ricky Zakhra, Aminatus Zakhra, Aminatus