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All Journal Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis Journal of Management Accounting, Tax and Production Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Indra Lila Kusuma, Indra Lila
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Pendampingan dalam Membangun dan Mengelola Bisnis Start-Up bagi Mahasiswa Kusuma, Indra Lila; Fitria, Tira Nur; Marimin, Agus
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.15519

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pendampingan dalam membangun dan mengelola bisnis atau usaha start-up bagi mahasiswa. Kegiatan ini dilaksanakan pada hari Senin, 7 Oktober 2024 dengan melibatkan sejumlah mahasiswa. Kegiatan pelaksanaan program pendampingan dalam membangun dan mengelola bisnis startup bagi mahasiswa terdiri dari beberapa tahap. Pertama, penyuluhan dan sosialisasi dilakukan melalui seminar atau workshop kecil yang menghadirkan praktisi praktisi dari Nyalanesia Surakarta (startup pengembang program literasi sekolah terpadu) dan akademisi untuk menjelaskan konsep dasar startup, peluang bisnis, dan tantangan yang dihadapi, serta memberikan kesempatan bagi mahasiswa untuk berdiskusi. Setelah itu, mahasiswa mengikuti pelatihan praktis yang meliputi penyusunan rencana bisnis dan strategi pemasaran dalam kelompok kecil dengan panduan dari instruktur berpengalaman. Selanjutnya, mahasiswa yang memiliki ide bisnis mendapatkan pendampingan individu atau kelompok kecil untuk mengembangkan ide mereka menjadi rencana konkret. Dalam sesi mentoring, mereka berinteraksi dengan mentor yang berpengalaman di bidang startup untuk mendapatkan umpan balik dan strategi bisnis. Mahasiswa juga berpartisipasi dalam simulasi bisnis dan kompetisi rencana bisnis, yang memungkinkan mereka menerapkan keterampilan dalam konteks realistis. Monitoring dan evaluasi dilakukan untuk menilai kemajuan mahasiswa, sedangkan acara networking menghubungkan mereka dengan pengusaha lokal dan investor. Terakhir, pengembangan berkelanjutan melalui bimbingan rutin dan diskusi kelompok diharapkan dapat terus mendukung mahasiswa dalam perjalanan kewirausahaan mereka. Melalui kegiatan ini, diharapkan mahasiswa tidak hanya memperoleh pengetahuan dan keterampilan, tetapi juga pengalaman praktis untuk sukses di dunia startup. Mahasiswa menunjukkan antusiasme yang tinggi dalam mengikuti kegiatan pendampingan startup bisnis, merasa terinspirasi oleh interaksi dengan mentor berpengalaman. Mereka berbagi ide-ide kreatif dan saling mendukung dalam kelompok, menciptakan suasana positif. Keterlibatan dalam workshop dan pelatihan semakin memicu semangat mereka untuk menerapkan keterampilan baru. Dengan akses ke jaringan luar dan bahkan profesional, mahasiswa merasa beruntung bisa menjalin hubungan yang bermanfaat. Suasana belajar yang interaktif meningkatkan kepercayaan diri mereka dalam mengejar impian kewirausahaan, menghasilkan atmosfer dinamis yang penuh harapan dan keinginan untuk sukses di dunia bisnis.
Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan Perusahaan pada PT Eastparc Hotel Tbk Ardella, Yuga Ray; Suprihati, Suprihati; Kusuma, Indra Lila
Journal of Management Accounting, Tax and Production Vol 3, No 1 (2025): Maret 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v3i1.5547

Abstract

Analisis laporan keuangan adalah bagian penting dalam mengevaluasi kinerja suatu perusahaan. Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT. Eastparc Tbk. selama periode 2022 hingga 2024, dengan fokus pada posisi keuangan, laba rugi, dan tren rasio keuangan. Data yang digunakan dalam penelitian ini mencakup aset, liabilitas, ekuitas, pendapatan, dan laba bersih perusahaan dari tahun 2022, 2023, dan 2024. Hasil analisis menunjukkan bahwa PT. Eastparc Tbk. mengalami pertumbuhan yang signifikan dalam total aset dan ekuitas selama periode tersebut, khususnya pada tahun 2023. Meskipun terdapat penurunan dalam pendapatan dan laba bersih pada tahun 2024, perusahaan berhasil mempertahankan rasio profitabilitas yang solid dengan net profit margin di atas 30%. Pengelolaan utang juga menunjukkan kecenderungan positif, dengan Debt to Equity Ratio (DER) yang rendah, mencerminkan ketergantungan yang minimal pada pembiayaan utang. Dari temuan ini, disarankan agar PT. Eastparc Tbk. lebih fokus pada inovasi produk dan strategi pemasaran untuk mengatasi penurunan pendapatan, serta terus melakukan efisiensi di dalam pengelolaan biaya untuk meningkatkan laba. Selain itu, penting untuk memantau kinerja keuangan secara berkala sebagai langkah antisipasi terhadap dinamika pasar yang berubah. Penelitian ini memberikan wawasan yang berharga bagi manajemen dan pemangku kepentingan dalam pengambilan keputusan bisnis yang lebih baik di masa depan.
Analisis pengaruh dana desa, alokasi dana desa, bagi hasil pajak dan retribusi, pendapatan asli desa dan luas wilayah terhadap belanja desa bidang pembangunan desa Rahayu, Retno Puji; Pratiwi, Desy Nur; Kusuma, Indra Lila
Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Vol. 1 No. 3 (2024): Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/kurva.v1i3.1088

Abstract

This study aims to analyze the impact of the Village Fund Allocation, Village Fund, Revenue Sharing of Taxes and Levies, Village Original Income, and Area Size on Village Expenditure in the field of Village Development. This research utilizes quantitative methods and utilizes secondary data gained from the Village Information System of Sukoharjo Regency and the Central Bureau of Statistics. The villages in the Sukoharjo Regency comprise the study's population. Purposeful sampling technique was employed, yielding a resulting sample of 149 villages. The results showed that the Village Fund, Village Fund Allocation, and Village Original Income had a substantial impact on village expenditure in the field of village development. At the same time, the Revenue Sharing of Taxes and Levies and the area does not have a substantial impact on village spending in the field of village development.
Analisis Pengaruh Penerapan Standar Akuntansi Keuangan (SAK) Terhadap Transparansi Keuangan Usaha Kost di Kota Sukaharjo Widodo, Eko Widyanto; Kusuma, Indra Lila; Suprihati, Suprihati
Journal of Management Accounting, Tax and Production Vol 3, No 2 (2025): September 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v3i2.6503

Abstract

This study aims to analyze the influence of the implementation of financial accounting systems on financial transparency in small to medium-scale boarding house businesses in Sukaharjo City, using a quantitative research approach with a descriptive nature. The data collection technique involved distributing questionnaires to a sample of 88 respondents who are boarding house business owners in Sukaharjo City, as well as using observation sheets and documentation. Based on the analysis results, it can be concluded that the implementation of Financial Accounting Standards (SAK) has a positive and significant impact on financial transparency in the boarding house businesses in Sukoharjo. The implementation of SAK was found to partially affect financial transparency, thus confirming the hypothesis that such an effect exists. Furthermore, the analysis results show that the implementation of SAK can explain a significant portion of the variation in financial transparency, which amounts to 98.3%. Therefore, the implementation of SAK plays a crucial role in improving the financial transparency of boarding house businesses. However, there are other factors outside the variables studied that also contribute to financial transparency.
Efektivitas Penerapan Metode Gross, Net, Dan Gross Up Dalam Perhitungan Pph Pasal 21 Sebagai Alternatif Terbaik: Studi Kasus di PT ABC Putri, Intan Badriyah Marantika; Kusuma, Indra Lila; Utami, Wikan Budi
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.137

Abstract

This study aims to analyze the effectiveness of three calculation methods for Income Tax Article 21, namely the gross, net, and gross-up methods, in order to identify the best alternative for both companies and employees. A case study was conducted at PT ABC using a descriptive qualitative approach through interviews and analysis of employee salary and tax data. The findings reveal that the gross method reached an effectiveness level of 98.09%, the net method 99.04%, while the gross-up method achieved the highest effectiveness at 100.25%. The novelty of this research lies in its comparative approach, which not only measures tax efficiency but also links it to employee welfare and company tax burdens. The results demonstrate that the gross-up method provides the most effective solution, as it improves employees’ take-home pay while maintaining tax efficiency for the company.
Pengaruh Akuntansi Pertanggungjawaban, Kompetensi, Dan Komitmen Organisasi Terhadap Kinerja Manajerial Pada Pt So Good Food Boyolali Rejeqi, Tri Sri; Kusuma, Indra Lila; Dewi, Maya Widyana
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.129

Abstract

This study aims to analyze the effect of responsibility accounting, competence, and organizational commitment on managerial performance at PT So Good Food Boyolali. Managerial performance is an essential aspect because it reflects the effectiveness of managers in achieving organizational objectives. The study employed a quantitative approach with a survey method, involving 28 respondents who represented all managers in the company. Data were collected using questionnaires and analyzed through multiple linear regression. The results indicate that responsibility accounting and competence have a positive and significant effect on managerial performance, while organizational commitment does not show a significant influence. Simultaneously, the three variables significantly affect managerial performance with a coefficient of determination (R²) of 0.865, meaning that 86.5 percent of the variation in managerial performance is explained by the model, while the remaining 13.5 percent is influenced by other factors outside the model. These findings emphasize that managerial performance is largely determined by the effective implementation of responsibility accounting and adequate managerial competence.
Analisis Efektivitas Pajak Restoran Terhadap Peningkatan Pendapatan Asli Daerah Kabupaten Klaten: Studi Kasus BPKPAD Kab. Klaten Margaheni, Lisa Dyah; Kusuma, Indra Lila; Samanto, Hadi
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.149

Abstract

The purpose of this research is to determine the level of effectiveness and contribution of restaurant taxes to increasing local original income, and the obstacles and efforts made by the Regional Asset Handling Financial Management Agency in increasing local original income. The method used by researchers is a qualitative descriptive method. The data collection techniques used were interviews, observation and documentation. The results of this research show that the effectiveness of the restaurant tax in 2018-2019 was very effective with an average of 118.14%, while the contribution level of restaurant tax to Original Regional Income in 2018-2022 obtained a value of 1.92%, which is categorized as very poor. The obstacle factors obtained from the Regional Asset Handling Financial Management Agency are the lack of data collection and supervision from the regional government, the lack of awareness of taxpayers in carrying out restaurant taxes, and the phenomenon of natural disasters. Efforts made are by providing incentives to collection officers, collecting data on taxpayers, supervising tax administration and providing outreach regarding restaurant tax collection.
THE EFFECT OF FINANCIAL LITERACY, PERCEIVED USEFULNESS AND PERCEIVED EASE OF USE TO INTEREST IN USE INDONESIAN QUICK RESPONSE STANDARDS (QRIS) FOR CREATIVE INDUSTRY (MSMEs) IN SURAKARTA CITY Octavianingrum, Putri Eka; Suprihati, Suprihati; Kusuma, Indra Lila
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.9956

Abstract

The purpose of this study is to determine the influence of variables related to research, namely, financial literacy, perceived usefulness and perceived ease of use on interest in using QRIS for creative industry players in Surakarta City. The data used is primary data obtained from the distribution of questionnaires using the Likert scale. The population in this study is creative industry players (MSMEs) in Surakarta City with a total of 3635 assisted MSMEs per 2021. This study used a purposive sampling method so that 100 samples of respondents were obtained. This study used multiple regression analysis methods in empirical testing and used the SPSS 25.0 application as its analysis tool. From the results of the analysis conducted, this study shows that financial literacy variables have a positive and significant influence on interest in using QRIS, which is 0.023 smaller than 0.05. The perceived usefulness variable has a significantly smaller value of 0.00 smaller than 0.05 and perceived ease of use also has a positive and significant effect on interest in using QRIS, which is 0.019 greater than 0.05 while the remaining 0.018 is influenced by other variables. Of these variables, perceived usefulness has the greatest influence on interest in using QRIS. Therefore, the more positive the perceived usefulness in using QRIS, the stronger the intention of MSMEs to use QRIS.
ANALYSIS OF ABNORMAL RETURN AND TRADING VOLUME ACTIVITY BEFORE AND AFTER THE BINOMO CASE ON STOCK PRICE OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Dewi, Ita Kurnia; Kusuma, Indra Lila; Pratiwi, Desy Nur
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10015

Abstract

The purpose of this study was to determine whether there was a difference in the average abnormal return and trading volume activity between before and after the Binomo case, and whether there was a difference in the average abnormal return and trading volume activity between before and after the information that Indra Kenz was named a suspect. Data are collected and analyzed using descriptive statistical test dan normality test. Method of hypothesis testing by paired sample t-test. The results obtained from this study indicate (1) there is no difference in the average abnormal return between before and after the Binomo case, (2) there is no difference in the average trading volume activity between before and after the Binomo case, (3) there is no difference the average abnormal return between before and after Indra Kenz was named a suspect, (4) There was a difference in the average trading volume activity between before and after Indra Kenz was named a suspect
Co-Authors Agus Marimin, Agus Alifah, Tia Ardella, Yuga Ray Dewi, Ita Kurnia Diana Novita Sari, Diana Novita Faradila Pratiwi, Natasya Eka Fauziyyah, Ulfah Hadi Samanto, Hadi Margaheni, Lisa Dyah Maya Widyana Dewi Meilani, Novita Kinsky Octavianingrum, Putri Eka Pratiwi, Desy Nur Putri, Intan Badriyah Marantika Rejeqi, Tri Sri Retno Meutia, Yurina Putri Retno Pudji Rahayu Rukmini Rukmini Saputra, Angga Febriawan Suhesti Ningsih, Suhesti SUMADI SUMADI Suprihati - Tira Nur Fitria, Tira Nur Widodo, Eko Widyanto Wikan Budi Utami Yuliusman Yuliusman Yuniare, Annisa Alya Candra Yuwita Ariessa Pravasanti, Yuwita Ariessa