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All Journal JEA17: Jurnal Ekonomi Akuntansi Measurement : Jurnal Akuntansi Majalah Ekonomi Competitive Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi Aksioma Jurnal Mantik Accounting Global Journal Jurnal Informatika Ekonomi Bisnis Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen Journal of Educational Review and Research Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan ALMUJTAMAE: Jurnal Pengabdian Masyarakat CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Finance Management Abdimas Altruis: Jurnal Pengabdian Kepada Masyarakat International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharma Pengabdian Perguruan Tinggi (DEPATI) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Jurnal Pengabdian West Science Jurnal Riset Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Klabat Accounting Review Nusantara Community Empowerment Review Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Nusantara Entrepreneurship and Management Review Jurnal Pengabdian Masyarakat Indonesia (JPMI) International Economic and Finance Review EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Svarga Pena: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi PASAI : Jurnal Pengabdian kepada Masyarakat Welfare: Jurnal Pengabdian Masyarakat Praktek Kerja Lapang Akuntansi Jurnal Akuntansi dan Bisnis Krisnadwipayana
Achmad Wicaksono
Universitas Nahdlatul Ulama Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Analisis Perhitungan Harga Pokok Produksi Coklat Klasik di Goo 99 Lippo Plaza Sidoarjo Novita Sintia Dewi; Achmad Wicaksono
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 17, No 2 (2023): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2023
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v17i2.5794

Abstract

Penelitian ini bertujuan untuk mengetahui perhitungan harga pokok produksi coklat klasik dan penentuan harga jual coklat klasik di Goo 99 Lippo Plaza Sidoarjo. Studi ini dilaksanakan dengan menggunakan pendekatan kualitatif. Wawancara, dokumentasi, dan observasi adalah metode yang digunakan peneliti guna mengumpulkan informasi. Pemilik bisnis adalah informan utama yang diwawancarai. Hasil penelitian menunjukkan bahwa pelaku UMKM selama ini telah melakukan perhitungan harga pokok produksi secara manual namun tidak membebankan biaya penyusutan kedalam perhitungan harga pokok produksi. Perhitungan harga pokok produksi dilakukan oleh pemilik dengan cara menjumlahkan biaya bahan baku, biaya tenaga kerja langsung dan biaya lainya yang terkait dengan proses produksi coklat klasik. Penentuan harga jual produk dilakukan pemilik dengan cara menambahkan laba sebesar 35% dari biaya produksi.
Pengaruh Independensi dan Profesionalisme Auditor Internal terhadap Kualitas Audit pada PT. Group Cemerlang Plastindo Firdausyi Ayudya Wardani; Achmad Wicaksono
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.771

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh independensi dan profesionalisme auditor internal terhadap kualitas audit yang dilakukan oleh auditor internal. Penelitian ini dilaksanakan pada PT. Group Cemerlang Plastindo. Penelitian ini dilaksanakan dengan menggunakan metode kuantitatif. Data penelitian ini diperoleh peneliti dengan cara melakukan penyebaran kuesioner kepada 48 karyawan pada PT. Group Cemerlang Plastindo. Data yang diperoleh dilakukan analisis menggunakan aplikasi SPSS. Penelitian ini menggunakan beberapa uji, yakni uji validasi, uji reabilitas, uji linieritas, uji heteroskedastisitas, uji t dan f, dan uji koefisien determinasi. Setelah dilakukan uji tersebut maka dihasilkan sebuah kesimpulan, bahwa: Independensi berpengaruh secara positif dan signifikan terhadap kualitas audit, Profesionalisme tidak berpengaruh terhadap kualitas audit, dan Independensi dan profesionalisme berpengaruh secara bersama-sama atau simultan sebeser 74,5% terhadap kualitas audit, dan sisanya dipengaruhi oleh faktor lain yang tidak ada pada penelitian ini.
Penerapan Sistem Informasi Akuntansi Siklus Penggajian pada PT Bintang Makmur Aprilia Sumarwanti; Achmad Wicaksono
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 1 (March 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i1.781

Abstract

Tujuan dilakukannya penelitian ini : (1) untuk memahami penerapan sistem informasi akuntansi siklus penggajian pada PT. Bintang Makmur; (2) untuk mengevaluasi pengendalian internal pada siklus terkait berdasarkan teori. Riset ini menggunakan metode kualitatif. Data dikumpulkan oleh peneliti dengan menggunakan teknik observasi, wawancara dan dokumentasi. Data yang diperoleh kemudian dilakukan analisis melalui tahapan pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa PT. Bintang Makmur sudah menggunakan sistem pencatatan waktu hadir otomatis menggunakan fingerprint, kemudian ditarik dan diolah menggunakan Excel. Namun masih terdapat pihak-pihak yang melakukan rangkap tugas (double jobs) dan belum ada pemisahan tugas antar berbagai fungsi. Fungsi kepegawaian melakukan rangkap tugas dengan fungsi pembuat daftar gaji. Fungsi keuangan melakukan rangkap tugas dengan fungsi accounting. Adapun saat pengecekan daftar gaji hanya dilakukan oleh staf keuangan dan langsung di kirim ke rekening karyawan masing-masing, tidak terlebih dahulu diberikan kepada direktur utama untuk dilakukan otorisasi.
Realita Kesadaran dan Tantangan Pajak Dikalangan Generasi Z Sidoarjo dan Surabaya Achmad Wicaksono; Anindita Putri Novinda; Rif’atul Choiriyyah
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1776

Abstract

Tax awareness has become an important aspect in the modern era, especially in the context of generation Z who increasingly understand the urgency of their contribution to the tax system. This article explores generation Z's tax awareness, focusing on their understanding of tax obligations and the challenges they face in the modern era. Generation Z, with easy access to information, has great potential to shape taxpayer compliance, but various challenges such as lifestyle changes, global economic transformation, and the complexity of tax regulations are factors that influence their compliance. By understanding these dynamics, it is hoped that a more comprehensive view can be produced regarding the role of Generation Z in creating taxpayer compliance and supporting future economic development. The research method used by researchers is descriptive quantitative method. Data collection used by researchers was carried out using a questionnaire-based survey method. The research results obtained are the factors that influence compliance in paying taxes in this generation Z era, namely because they realize that taxes are one of the government's supports in carrying out regional development, so that everyone needs to pay taxes. This shows that the level of tax knowledge is an important factor in increasing taxpayer compliance to fulfill their tax obligations. Their challenge in paying taxes is that they find it difficult to set aside special funds to pay taxes. This is because generation Z may not have sufficient financial knowledge or literacy to plan and manage their funds wisely and live a high lifestyle.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA DENGAN MEMANFAATKAN APLIKASI BUKU WARUNG PADA UMKM DI KELURAHAN SEPANJANG Wicaksono, Achmad; Susilo, Achmadi; Thohiron, Mochamad; Joeniarti, Elika
ABDIMAS ALTRUIS: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): Oktober 2023
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/aa.v6i2.6832

Abstract

MSMEs are the backbone of the economy in many countries, including Indonesia. In facing increasingly fierce competition and dynamic changes in the business environment, the preparation of financial reports is important for MSME players. The purpose of holding this community service activity is to help MSMEs in optimizing the use of information technology to manage business finances. This training activity was held at the Sepanjang Village Office in July 2023. The method used in this training was the lecture method and practice using applications. The training results showed that all MSME actors present were able to compile simple financial reports using the Buku Warung application. Through the preparation of these simple financial reports, MSME actors can make better business decisions than before.
PENDAMPINGAN PENGISIAN SPT TAHUNAN ORANG PRIBADI DI WILAYAH SIDOARJO SELATAN Wicaksono, Achmad; Fahriani, Dian; Muzakki, Kafidin; Novie, Muhafidhah
Dharma Pengabdian Perguruan Tinggi (DEPATI) Vol 3 No 2 (2023): November 2023
Publisher : Fakultas Teknik, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/depati.v3i2.4548

Abstract

This community service activity is carried out with the aim of helping the people of the South Sidoarjo region in fulfilling their tax obligations, namely reporting individual annual SPTs. The service team’s method is providing assistance and services directly to the community present at the post formed by KPP Pratama South Sidoarjo. Before providing assistance, the service team first carried out a recruitment process for tax volunteers who came from accounting study program students at Nahdlatul Ulama University, Sidoarjo. The results of the service showed that all the people present at the post could be served well by the Tax Volunteers on duty so that the obligation to report SPT could be carried out correctly and on time. Apart from that, it was seen that the majority of people present were satisfied with the performance shown by the tax volunteers on duty.
METHANE GHG EMISSION ANALYSIS SUPPORTS REGIONAL ACTION PLANS FOR MITIGATION AND ADAPTATION TO THE IMPACTS OF CLIMATE CHANGE IN SITUBONDO REGENCY Thohiron, Mochamad; Hassan, Faez M.; Susilo, Achmadi; Suryaningsih, Dwie Retna; Wicaksono, Achmad
International Journal of Multidisciplinary Research and Literature Vol. 3 No. 2 (2024): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v3i2.212

Abstract

The study aims to inventory and analyze GHG methane (CH4) emissions to support RAD in mitigation and adaptation of PI Situbondo Regency. It is hoped that the results of the research can be used as input for the Regional Government in designing implementable mitigation and adaptation actions. The scope of the research in the Situbondo Regency area was six months. Research methods: 1) Tier-1 IPCC Guidlines (IPCC, 2006) for numerical equation analysis of methane gas, and 2) analysis of remote sensing and numerical spatial data on cloud-based digital platform Java script Google Earth Engine (GEE) and Google Colaboratory Research (GColab) 2023, image digitization and outlating in QGIS software. Research data: 1) activity data based on producing sectors, methane emission factors, and farmer group mitigation options questionnaires; and 2) remote sensing data access to the methane gas datasets Sentinel-5P OFFL CH4: Offline Methane, and MOD11A1.061 Terra Land Surface Temperature and Emissivity Daily Global 1km. Research results: the transportation sector emits the highest methane gas (tons of CO2 eq) at 378,486; agriculture 249,580.74; industrial energy 30,533.58; and the lowest livestock 6,364. Remote sensing results: an increase in methane gas emissions during the analysis period. The lowest CH4 gas emissions were respectively in 2017, 2019 and 2021, respectively 0.74 g/m2; 1.79 g/m2; and 1.85 g/m2; and the highest respectively at 4.56 g/m2; 10.95 g/m2; and 23.90 g/m2 in the same year. The lowest temperature increased in 2017, 2019, then decreased in 2021 to 19oC, 21oC and 18oC respectively. The highest temperature increased in 2017, 2019, and decreased in 2021 respectively 39oC, 40oC and 38oC. Increasing methane gas emissions are correlated with the lowest and highest LST from 2017-2021 with a correlation of R ≥ 0.6 (0.6-0.9).
Pelatihan Administrasi Keuangan Dan Kesekretariatan Bagi Generasi Z Di Wilayah Sidoarjo Wicaksono, Achmad; Sofa, Devi Maya; Iswanto, Denny
Nusantara Community Empowerment Review Vol. 2 No. 2 (2024): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/ncer.v2i2.1319

Abstract

Pelatihan Administrasi Keuangan dan Kesekretariatan bagi Generasi Z adalah langkah penting untuk mempersiapkan mahasiswa dalam organisasi kemahasiswaan dan kontribusi pembangunan masyarakat. Melalui metode ceramah dan pendekatan andragogi, pelatihan dilaksanakan di Villa Cahaya Claket dengan hasil yang menunjukkan peningkatan signifikan dalam pemahaman, keterampilan, dan kepercayaan diri peserta. Pelatihan ini juga berhasil membangun jaringan sosial yang kuat di antara peserta, dosen, dan praktisi yang terlibat. Saran untuk pengembangan program berkelanjutan, diversifikasi metode pembelajaran, dan pengukuran teratur diharapkan meningkatkan efektivitas dan dampak positif pelatihan pada Generasi Z. Kesimpulannya, investasi dalam pengembangan keterampilan administratif bagi mahasiswa penting untuk membangun generasi siap menghadapi tantangan masa depan. Financial Administration and Secretarial Training for Generation Z is an important step to prepare students to participate in student organizations and contribute to community development. Through lecture methods and an andragogy approach, training was carried out at Villa Cahaya Claket with results showing significant improvements in participants' understanding, skills, and self-confidence. This training was also successful in building a strong social network among the participants, lecturers, and practitioners involved. Suggestions for sustainable program development, diversification of learning methods, and regular measurement are expected to increase the effectiveness and positive impact of training on Generation Z. In conclusion, investment in developing administrative skills for students is important to build a generation ready to face future challenges.
Pelatihan Penulisan Karya Ilmiah dan Tata Cara Submit ke Jurnal Nasional Terakreditasi Achmad Wicaksono; Achmadi Susilo; Rufi’i Rufi’i; Ristani Widya Inti
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 3 No. 3 (2024): September : Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v3i3.2520

Abstract

Nowadays, the demands in education to publish scientific papers are increasing. However, some students still do not understand how to publish scientific papers in accredited national journals. This community service activity was carried out to equip final-year students to compile scientific papers that meet national standards. The method used in implementing this activity is the lecture and practice method. The presenter first explained the technique of writing scientific papers to the participants, then continued with the practice of submitting articles through the OJS facility. The community service results showed that most participants understood how to compile good and correct scientific papers. In addition, the participants who attended also seemed to understand the steps to submit articles through the OJS facility. Through this training, it is hoped that all final-year students can publish parts of their theses in accredited national journals.
Pendampingan Pengisian SPT Tahunan Wajib Pajak Orang Pribadi di Wilayah Sidoarjo Zahra Gunawan; Riska Ainur Rosyida; Achmad Wicaksono
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 3 No. 3 (2024): September : Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v3i3.2567

Abstract

The purpose of this service is to improve the compliance of Individual Taxpayers (WPOP) in reporting Annual Tax Returns in the Sidoarjo area through a mentoring program. The method used includes education and direct assistance carried out by tax volunteers from the University of Nahdlatul Ulama Sidoarjo, with a technical guidance approach for filling out tax returns and tax socialization. The results of the service showed a significant increase in the number of WPOPs who reported their tax returns on time and with more accurate data. This assistance also succeeded in reducing tax return filling errors and increasing community understanding of tax obligations. The impact on the community includes increased tax literacy, ease in the reporting process, and increased awareness of the importance of taxes for development. This program is expected to become a sustainable model to support tax compliance in other areas
Co-Authors A Falaqil Abdillah, M. Faizal Achmad Zaki Achmadi Susilo Afdhilah, Nur Aini Aida Fitria Aisyah Brillianta Alfarisi, Moch. Salman Almufidah, Evi Zahroh Andriani, Rena Anggita Nur Oktavia Anindita Putri Novinda Anindita Putri Novinda Aprilia Sumarwanti Arisandi, Kirana Asrul, Rizki Subhana Atika Muhfida Hanum Aulia, Shobibatur Azimatur Rohmah, Nimas Azizah, Maulida NIkmatul Bintang Armando Rotama Boyas, Jeziano Rizkita Chabibulloh, Muhammad Arfi Chairil Anwar Chairil Anwar Choiri, Efendi Cynthia Eka Violita Denny Iswanto Devi Maya Sofa Dewi Arum Lestari Dewi Sri Rahayu, Dewi Sri Dian Fahriani Dian Fahriani Diana Sharfina Diana Sharfina Elika Joeniarti Erlyna Tri Rohmiatun Fahreza Eka Faradisha Failany, Muhammad Afif Falach, M. Zidnal Ferdiana Tri Pramesari Firdaus, Dewi Anisa Firdaus, Intan Firdausyi Ayudya Wardani Hanum, Atika Muhfida Hariyanto, Widia Eka Hassan, Faez M. Hidayah, Siti Ghoniatul Hilmawan, Tanta Indah Kumalasari Isbakhi, A Falaqil Islamiyah, Izzatul Istiqomah Maulida Multazam Jeziano Rizkita Boyas Julaikah Junaidi, Didik Kafidin Muzakki Lailiyah, Lathifa Nur Lailiyah, Nikmatul Lestari, Dewi Arum Listy, Afina Sufiana M. Azie Azizman Nafis M. Zidnal Falach May Maulidia, Putri Mochamad Agiel Putra Regianto Mochamad Thohiron Moh.Arrijal’Ilman Nafi’ Mohammad Setyo Wardono Mubarok, Muhammad Syahrul Muchlisho, Ummul Muhafidhah Novie Muhammad Syahrul Mubarok Muzakki , Kafidin Nadia, Syarifah Nadya, Indy Nafia Ilhama Qurratu’aini Nafis, M. Azie Azizman Nafi’, Moh. Arrijal ‘Ilman Novita Sintia Dewi Nur Faidah, Rizka Nurrahma, Ilfi Oktavia, Igga Oktavianti, Rizma Parahita, Alifia Sabina Praciana, Yuvi Arinta Putra, Restu Frandana Putri Novinda, Anindita Putri Sulung Ditasari Qolbi Nofa, Kusuma Rena Andriani Reni Andriana Reni Andriana Rif'atul Choiriyyah Rif’atul Choiriyyah Riska Ainur Rosyida Risma Eiga Ambarwati Ristani Widya Inti Rohmah, Firda Yusnafa Rosyida, Riska Ainur Rotama, Bintang Armando Rufi’i Rufi’i Saharani, Aliefia Enggal Sari, Auly Fadilah Permata Sekararum, Kumala Dwi Siti Nur Syarif`ah Siti Nur Syarif’ah Suci Lestari Suryaningsih, Dwie Retna Syarif'ah, Siti Nur Tanta Hilmawan Unusida, Alifia Sabina Parahita Vivianti Indar Yusnia Wulandari, Lucia Putri Zahra Gunawan