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All Journal INTEKNA Jurnal Pengabdian Masyarakat Bangsa
Noor Romy Rahwani, Noor Romy
Politeknik Negeri Banjarmasin
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HOW TO INTEGRATE XBRL INTO ACCOUNTING CURRICULUM AT BANJARMASIN STATE POLYTECHNIC Rahwani, Noor Romy
INTEKNA Vol 13, No 1 (2013)
Publisher : Politeknik Negeri Banjarmasin

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Abstract

The purpose of this research is to develop accounting curriculums for Banjarmasin State Polytechnic (POLIBAN). The curriculums integrate the XBRL (eXtensible Business Re-porting Language) materials into their course designs. The ideal XBRL related curriculum was developed based on the course designs recommended by Debreceny and Farewell (2011). In the recommended course design, the coverage of XBRL builds in the ac-counting curriculum the same way that the breadth and depth of accounting concepts in-creases.However, when it comes to the implementation, there are some main barriers that should be taken into account i.e.  (1) Not all lecturers understand well about XBRL as the XBRL is relatively new topic to most of the accounting lecturers. (2) As Indonesia GAAP Ta-xonomy has not been developed, it means that there will be no real case studies related to this taxonomy that can be developed.  (3) Developing a good XBRL related syllabus should take time. Based on those impediments, the applicable accounting curriculums that integrate the XBRL were then designed for academic year 2011/2012 via curriculum development workshop. In the Computerized Accounting Study Program, the subjects that cover the XBRL materials are Management Information System, Accounting Information System II, and Internet/Web-based Programming. In the Regular accounting Study Program, the subjects that cover the XBRL materials are “Current Issue in Accounting” The subsequent academic years (after 2011/2012), the XBRL related course design in previous academic years has to be evaluated and enhance. The accounting Department has better apply the suggestions discussed in the last chapter, so the XBRL related cour-se design recommended by Debreceny and Farewell (2011) will be eventually achieved.
Inventory Application with Average Perpetual System By using Visual Basic 2015 Rahwani, Noor Romy; Nugraha, Gusti Nazar
INTEKNA informasi teknik dan niaga Vol 16 No 1 (2016)
Publisher : P3M Politeknik Negeri Banjarmasin

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The purpose of this paper is to explain how to develop an inventory computer application using the average cost method determined by PSAK (Indonesian General Accepted Accounting Principles) No.14. This application is a windows based application developed by using Visual Basic 2015 and SQL Server 2014. The table relationship established for the application follows the rule of normalization called 3rd Normal Form. There were three steps that outline the research method employed by this paper i.e. analysing the current system, designing the recommended system, and applying the system design by developing the application.The company, called UD. Makmur, currently still adopted the last purchase approach to determine the cost of product sold to their customer. This approach is inappropriate according to the Indonesian GAAP No.14. There are two appropriate ways of valuing the inventory in accordance with the standard i.e. First in First out (FIFO) and Average Methods. Furthermore, the company had to count manually in order to know the inventory balance in a certain period.. This way is really inefficient and may also result physical risk  By using the application developed through the research, the company can not only reduce both physical and financial risks, but also decrease the inefficiency in managing its inventory. Moreover, the inventory uses average method to inventory value, so the calculation has been compliance with the Indonesian GAAP (PSAK) No.14.  
HOW TO INTEGRATE XBRL INTO ACCOUNTING CURRICULUM AT BANJARMASIN STATE POLYTECHNIC Rahwani, Noor Romy
INTEKNA informasi teknik dan niaga Vol 13 No 1 (2013)
Publisher : P3M Politeknik Negeri Banjarmasin

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Abstract

Sosialisasi dan Pendampingan Penerapan PP 58 dan PMK 168 Tahun 2023 tentang TER PPh 21 Wulandari, Phaureula Artha; Rahwani, Noor Romy; Budiman, Mochammad Arif
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 7 (2024): September
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i7.1350

Abstract

Permasalahan perpajakan sering kali muncul akibat perubahan regulasi yang cepat dan kurangnya sosialisasi kepada masyarakat, terutama bagi para wajib pajak. Peraturan terbaru, PP No. 58 tahun 2023 dan PMK No. 168 tahun 2023, yang mengatur tentang Tarif Efektif Rata-rata (TER) untuk PPh Pasal 21, telah diberlakukan sejak Januari 2024 tanpa waktu persiapan yang cukup. Kondisi ini menyebabkan kebingungan dan risiko ketidakpatuhan, yang dapat mengakibatkan sanksi administratif serta bunga. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan sosialisasi dan pendampingan kepada para wajib pajak, khususnya mitra, agar dapat memahami dan menerapkan aturan perpajakan dengan benar. Pendekatan yang digunakan terdiri dari beberapa tahap. Tahap pertama adalah pengenalan mendalam terhadap karakteristik mitra. Tahap kedua melibatkan sosialisasi terkait PP No. 58 dan PMK No. 168 Tahun 2023. Dilanjutkan dengan tahap ketiga, yang berfokus pada simulasi perhitungan TER PPh 21, serta tahap keempat, yang mencakup pendampingan implementasi peraturan oleh tim hingga mitra mampu melaksanakan kewajiban perpajakannya secara mandiri, dengan hasil akhir berupa penyusunan SPT PPh Pasal 21. Dengan pendekatan bertahap ini, kegiatan ini diharapkan dapat membantu mitra memahami dan melaksanakan peraturan baru dengan baik, sehingga meminimalisasi potensi pelanggaran perpajakan.
Co-Authors Mochammad Arif Budiman Nugraha, Gusti Nazar Phaureula Artha Wulandari, Phaureula Artha