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All Journal Owner : Riset dan Jurnal Akuntansi Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Journal of Public and Business Accounting JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen Innovation Business Management and Accounting Journal
Khojanah Hasan
Universitas Widya Gama
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Pembangunan Mental Dan Spirit Kewirausahaan Melalui Penyuluhan Kewirausahaan Pada Wirausahawan Desa Permanu Kabupaten Malang Hanif Rani Iswari; Syamsul Bahri; Sopanah Sopanah; Khojanah Hasan; Dwi Anggarani
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 3 (2022): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v7i3.831

Abstract

Wirausaha dikenal memiliki mental yang baja dan spirit yang tak pernah padam, namun hingga sampai pada titik tersebut tidak ada wirausaha yang tanpa melalui proses jatuh dan bangun. Proses berat dialami oleh pelaku usaha Desa Permanu Kabupaten Malang khususnya bagi mereka yang memiliki usaha dalam skala kecil ketika pandemic covid-19. Program Pengabdian Kepada Masyarakat ini bertujuan membangun mental dan spirit kewirausahaan dalam bentuk penyuluhan pada wirausahawan Desa Permanu Kabupaten Malang yang berjumlah 10 bidang usaha binaan sejumlah 40 mitra usaha. Kegiatan dikemas dalam bentuk penyuluhan berupa pemaparan, talkshow interaktif, FGD yang dilengkapi dengan screening pre-counseling dan evaluasi pasca- counselling. Hasil screening pre-counseling pada partisipan diperoleh identifikasi beberapa permasalahan yakni kurangnya minat bertahan dalam berwirausaha dan belum memiliki dorongan untuk mengembangkan dan membesarkan usaha yang dilakukan. Hasil evaluasi pasca-counseling diperoleh peningkatan minat untuk bertahan dalam berwirausaha dengan dibuktikan dengan munculnya beberapa ide bisnis berbasis kearifan lokal yang dapat digali lebih lanjut. Selain itu dalam sesi FGD, ide bisnis baru bahkan yang tengah dijalankan telah dipandu dalam menyusun analisa SWOT yang berguna dalam rencana pengembangan atau bahkan strategi scale-up.  Development Of Mental And Spirit Entrepreneurship Through Entrepreneurship Counseling To Entrepreneurs In Permanu Village, Malang Regency Entrepreneurs are known to have a strong mental and spirit that never goes out, but up to that point there is no entrepreneur without going through the process of falling and getting up. The hard process was experienced by business actors in Permanu Village, Malang Regency, especially for those who have small-scale businesses during the COVID-19 pandemic. This Community Service Program aims to build an entrepreneurial mentality and spirit in the form of counseling for entrepreneurs in Permanu Village, Malang Regency, totaling 10 business fields under the guidance of 40 business partners. Activities are packaged in the form of counseling in the form of presentations, interactive talk shows, FGDs equipped with pre-counseling screening and post-counseling evaluations. The results of the pre-counseling screening of participants identified several problems, namely the lack of interest in surviving in entrepreneurship and not having the drive to develop and enlarge the business being carried out. The results of the post-counseling evaluation showed an increase in interest in surviving in entrepreneurship as evidenced by the emergence of several business ideas based on local wisdom that could be explored further. In addition, in the FGD sessions, new business ideas and even those that are being implemented have been guided in preparing a SWOT analysis that is useful in development plans or even scale-up strategiesAbstrak: Wirausaha dikenal memiliki mental yang baja dan spirit yang tak pernah padam, namun hingga sampai pada titik tersebut tidak ada wirausaha yang tanpa melalui proses jatuh dan bangun. Proses berat dialami oleh pelaku usaha Desa Permanu Kabupaten Malang khususnya bagi mereka yang memiliki usaha dalam skala kecil ketika pandemic covid-19. Program Pengabdian Kepada Masyarakat ini bertujuan membangun mental dan spirit kewirausahaan dalam bentuk penyuluhan. Kegiatan dikemas dalam bentuk penyuluhan berupa pemaparan, talkshow interaktif, FGD yang dilengkapi dengan screening pre-counseling dan evaluasi pasca- counselling. Hasil screening pre-counseling pada partisipan diperoleh identifikasi beberapa permasalahan yakni kurangnya minat bertahan dalam berwirausaha dan belum memiliki dorongan untuk mengembangkan dan membesarkan usaha yang dilakukan. Hasil evaluasi pasca-counseling diperoleh peningkatan minat untuk bertahan dalam berwirausaha dengan dibuktikan dengan munculnya beberapa ide bisnis berbasis kearifan lokal yang dapat digali lebih lanjut. Selain itu dalam sesi FGD, ide bisnis baru bahkan yang tengah dijalankan telah dipandu dalam menyusun analisa SWOT yang berguna dalam rencana pengembangan atau bahkan strategi scale-up.
Understanding Transparency: Interpretation of ISAK 35 in the Presentation of LKSA Robbani Financial Reports Sekar Arum Arifa; Ana Sopanah; Khojanah Hasan
Innovation Business Management and Accounting Journal Vol. 3 No. 2 (2024): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.022

Abstract

This study aims to evaluate the financial reporting of Lembaga Kesejahteraan Sosial Anak (LKSA) Robbani, a non-profit organization focusing on social services and welfare for needy children. Non-profit organizations typically prioritize social welfare over financial gains, often leading to neglect of their financial reports. However, Financial Accounting Standards (FAS), particularly Interpretation of Financial Accounting Standards (IFAS) 35, provide guidelines for non-profit financial reporting. Using a qualitative descriptive analysis approach, this research examines the financial reports of LKSA Robbani over the past year to assess the extent to which it adheres to the guidelines outlined in IFAS 35 in financial reporting. The findings indicate that LKSA Robbani's financial reports only include information on income and expenses, without considering other aspects mandated by IFAS 35. Therefore, it is concluded that LKSA Robbani's financial reporting is not fully compliant with the provisions of IFAS 35. It is hoped that the findings of this research will enhance understanding of the extent to which LKSA Robbani complies with relevant accounting standards in presenting its financial reports. Additionally, this study may serve as a guide for similar non-profit organizations to improve transparency in their financial reporting, thereby enhancing the trust of stakeholders such as donors and those involved in the social activities conducted by LKSA Robbani.
Reaksi Pasar Modal Terhadap Pelantikan Prabowo Subianto Sebagai Presiden Republik Indonesia Periode 2024-2029 (Event Study pada Perusahaan yang Tergabung Dalam Indeks LQ45) Ivanna Valencia; Khojanah Hasan; Hartini Prasetyaning Pawestri
Journal of Public and Business Accounting Vol. 6 No. 2 (2025): Juli-Desember
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i2.415

Abstract

Penelitian ini bertujuan untuk menguji reaksi pasar modal terhadap pelantikan Prabowo Subianto sebagai Presiden Republik Indonesia periode 2024–2029. Reaksi pasar diukur menggunakan indikator abnormal return (AAR) dan trading volume activity (TVA) pada saham-saham yang tergabung dalam Indeks LQ45. Penelitian ini menggunakan pendekatan event study dengan metode kuantitatif, mencakup 15 hari pengamatan, yaitu tujuh hari sebelum, satu hari saat, dan tujuh hari setelah pelantikan. Analisis data dilakukan dengan uji Paired Samples t-Test dan Wilcoxon Signed-Rank Test. Hasil penelitian menunjukkan bahwa terdapat perbedaan signifikan pada abnormal return, namun tidak terdapat perbedaan signifikan pada trading volume activity. Hal ini menunjukkan bahwa pelantikan presiden berdampak pada harga saham, namun tidak secara signifikan memengaruhi volume perdagangan saham di pasar modal Indonesia. Kata kunci: Reaksi pasar, pelantikan presiden, abnormal return, trading volume activity, event study.
Praktik Akuntansi Pada Upacara Adat Li Mati Li Heda Dengan Menggunakan Pendekatan Etnografi Jetofandri Umbu Neka Dapamoni; Ana Sopanah; Khojanah Hasan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2799

Abstract

This study is based on the traditional death ceremony Li Mati Li Heda in Anakalang, Central Sumba, which, beyond its cultural and spiritual significance, also involves resource management practices resembling accounting. The purpose of this research is to reveal the values of local wisdom, measurement standards, and recording practices embedded in the ceremony. A qualitative approach with an ethnographic method was applied, utilizing participatory observation, in-depth interviews, and documentation, while data validity was ensured through triangulation and member checks. The results indicate five core values of local wisdom, namely respect for ancestors, social solidarity, adherence to tradition, cultural identity, and spirituality; in addition, resource measurement was conducted using customary standards, and systematic records of revenues and expenditures were maintained by designated community members. In conclusion, the Li Mati Li Heda ceremony demonstrates that accounting practices can emerge from local traditions, functioning as a form of social accountability, ensuring transparency, and reinforcing cultural identity within the community. This study contributes to the literature on cultural accounting by showing how systematic recording and accountability practices are embedded in local traditions, beyond symbolic or social obligations found in similar ceremonies.
Implementasi PMK Nomor 186/PMK.03/2022 dalam Penghitungan Kembali Pajak Masukan pada PT. X Pasuruan Tahun 2025 Dewi Nofita Sari; Khojanah Hasan; Dwi Anggarani; Indah Dewi Nurhayati
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.2209

Abstract

A Taxable Enterprice (Pengusaha Kena Pajak/PKP) that carries out supplies subject to Value Added Tax (VAT) as well as supplies granted VAT exemption facilities faces challenges in detemining the amount of input VAT that can be credited in accordance with tax regulations. This condition requires a recalculation of input VAT as stipulated in Minister of Finance Regulation Number 186/PMK.03/2022, so that tax crediting is carried out accurately and in line with the characteristics of the company’s transactions. This study aims to examine how the recalculation of previously credited input VAT is carried out in accordance with PMK Number 186/PMK.03/2022, and how this affects the company’s profit and loss for 2025. The study employs a qualitative approach with a case study design, involving three informants directly involved in the company’s tax management. Data were abtained throught observation, interview, and documnetation. The results show that PT. X prefers to separate input VAT directly based on this actual use, rather than applying the propotional crediting guidline and the separation of shared costs, as this method is considered more suitable to the company’s operational conditions. Input VAT that cannot be credited is chaged as an expense, thereby reducing the reported profit. These findings underscore the need for a more structured tax invoice classification system, so that input VAT crediting can be carried out more accurately.
Equalisasi PPN atas Penjualan Ekspor dan Implikasinya terhadap Laba Sebelum Pajak PT X Tahun 2025 Nuer Aisa; Dwi Anggarani; Khojanah Hasan; Zaenuddin Zaenuddin
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.2229

Abstract

This study analyzes the impact of differences in the recognition of export sales transactions on the determination of net profit before tax at PT X. Descriptive qualitative method is used to examine in depth the difference in export sales value between accounting standards and tax regulations. Data collection was carried out through observation techniques, interviews as well as documentation of financial statements and export sales documents. The analysis focuses on the implications of the difference between the Bill of Lading reference document and the PEB and the use of the foreign exchange conversion rate between the Central Exchange Rate of Bank Indonesia and the Minister of Finance Rate. The results of the study show that there is a nominal difference in export sales between the profit and loss statement and the VAT return. The use of accounting data results in a greater net profit value compared to the tax reference. This study concludes that proper and periodic reconciliation of export sales is very important to minimize the risk of fiscal differences and ensure the accuracy of the company's financial statements.
Implementasi PMK Nomor 186/PMK.03/2022 dalam Penghitungan Kembali Pajak Masukan pada PT. X Pasuruan Tahun 2025 Dewi Nofita Sari; Khojanah Hasan; Dwi Anggarani; Indah Dewi Nurhayati
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.2209

Abstract

A Taxable Enterprice (Pengusaha Kena Pajak/PKP) that carries out supplies subject to Value Added Tax (VAT) as well as supplies granted VAT exemption facilities faces challenges in detemining the amount of input VAT that can be credited in accordance with tax regulations. This condition requires a recalculation of input VAT as stipulated in Minister of Finance Regulation Number 186/PMK.03/2022, so that tax crediting is carried out accurately and in line with the characteristics of the company’s transactions. This study aims to examine how the recalculation of previously credited input VAT is carried out in accordance with PMK Number 186/PMK.03/2022, and how this affects the company’s profit and loss for 2025. The study employs a qualitative approach with a case study design, involving three informants directly involved in the company’s tax management. Data were abtained throught observation, interview, and documnetation. The results show that PT. X prefers to separate input VAT directly based on this actual use, rather than applying the propotional crediting guidline and the separation of shared costs, as this method is considered more suitable to the company’s operational conditions. Input VAT that cannot be credited is chaged as an expense, thereby reducing the reported profit. These findings underscore the need for a more structured tax invoice classification system, so that input VAT crediting can be carried out more accurately.
Equalisasi PPN atas Penjualan Ekspor dan Implikasinya terhadap Laba Sebelum Pajak PT X Tahun 2025 Nuer Aisa; Dwi Anggarani; Khojanah Hasan; Zaenuddin Zaenuddin
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.2229

Abstract

This study analyzes the impact of differences in the recognition of export sales transactions on the determination of net profit before tax at PT X. Descriptive qualitative method is used to examine in depth the difference in export sales value between accounting standards and tax regulations. Data collection was carried out through observation techniques, interviews as well as documentation of financial statements and export sales documents. The analysis focuses on the implications of the difference between the Bill of Lading reference document and the PEB and the use of the foreign exchange conversion rate between the Central Exchange Rate of Bank Indonesia and the Minister of Finance Rate. The results of the study show that there is a nominal difference in export sales between the profit and loss statement and the VAT return. The use of accounting data results in a greater net profit value compared to the tax reference. This study concludes that proper and periodic reconciliation of export sales is very important to minimize the risk of fiscal differences and ensure the accuracy of the company's financial statements.
Co-Authors Ana Sopanah, Ana Dewi Nofita Sari Dwi Anggarani Hanif Rani Iswari Hartini Prasetyaning Pawestri Indah Dewi Nurhayati Ivanna Valencia Jetofandri Umbu Neka Dapamoni Nuer Aisa Sekar Arum Arifa Syamsul Bahri Zaenuddin Zaenuddin