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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

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.

Model for Presenting Financial Reports of Non-Profit Organizations at Educational Foundations Akhmad Noval Adzani; Ana Sopanah; Dwi Anggarani
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1135

The purpose of this research is to determine the process of preparing financial reports presented by the Foundation. Apart from that, it is also to present financial reports to the Foundation using the basis of ISAK (Interpretation of Financial Accounting Standards) 35. This research was conducted at the Al-Hidayah Kindergarten Education Foundation, Pasuruan City, East Java, Indonesia. The type of research used in this research is descriptive qualitative, using primary and secondary data. The informants in this research were the person in charge, secretary, and financial manager or treasurer. After conducting research at the Al-Hidayah Kindergarten Education Foundation, Pasuruan City, there were several conclusions that answered the questions in the research focus. The Al-Hidayah Kindergarten Education Foundation, Pasuruan City has not used the appropriate basis, namely ISAK 35, in its reporting, this is due to the lack of knowledge possessed by the finance department in providing financial information in accordance with applicable standards.

Analisis Faktor-Faktor yang Mempengaruhi Minat Masyarakat (Generasi Zenial) Untuk Berinvestasi di Pasar Modal Indonesia Azwar Akbar N; Dwi Anggarani; Hartini Prasetyaning P
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.v6i2.393

Perkembangan teknologi dan kemudahan akses informasi telah meningkatkan minat investasi di kalangan Generasi Z, khususnya mahasiswa. Penelitian ini menganalisis faktor-faktor yang mempengaruhi keputusan berinvestasi di pasar modal pada Generasi Zenial, dengan fokus pada mahasiswa Manajemen dan Akuntansi di Kota Malang. Variabel yang dikaji mencakup pengetahuan dasar investasi, persepsi risiko, dan kepercayaan terhadap pasar modal. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan kuesioner online dan teknik purposive sampling. Hasil analisis menunjukkan bahwa pengetahuan dasar investasi dan persepsi risiko tidak berpengaruh signifikan terhadap keputusan berinvestasi. Sebaliknya, kepercayaan terhadap pasar modal memiliki pengaruh positif yang signifikan. Temuan ini menekankan pentingnya membangun kepercayaan publik sebagai strategi meningkatkan partisipasi generasi muda dalam investasi. Penelitian ini memberikan kontribusi praktis bagi lembaga pendidikan dan regulator untuk mengembangkan program edukasi terarah dan meningkatkan transparansi pasar modal guna memperkuat minat investasi.

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

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

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

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

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.

Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Pada SMPN 11 Gomarmeti Kab. Kepulauan Aru Atama Selfara; Dwi Anggarani; Khojana Hasan
Jurnal Administrasi Bisnis dan Akuntansi (JABA) Vol. 1 No. 4 (2026): Juli-September
Publisher : Samudra Ilmu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk menganalisis pengelolaan Dana Bantuan Operasional Sekolah (BOS) di SMP Negeri 11 Gomarmeti, Kecamatan Aru Selatan Timur, Kabupaten Kepulauan Aru, mencakup perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban, serta mengidentifikasi kendala yang dihadapi. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi yang melibatkan kepala sekolah, bendahara BOS, guru, operator, dan komite sekolah. Analisis data mengacu pada model Miles dan Huberman, dengan keabsahan data diuji melalui triangulasi. Hasil penelitian menunjukkan bahwa pengelolaan Dana BOS di SMP Negeri 11 Gomarmeti secara umum telah dilaksanakan sesuai petunjuk teknis serta prinsip transparansi dan akuntabilitas. Perencanaan dilakukan melalui musyawarah penyusunan RKAS. Pelaksanaan, penatausahaan, dan pelaporan telah berjalan tertib. Meskipun demikian, keterisolasian wilayah kepulauan, keterbatasan jaringan internet, keterlambatan pencairan dana, serta kapasitas SDM pengelola keuangan masih menjadi kendala utama.

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