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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) 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 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
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 Social Sciences Other

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Pendampingan Pengisian SPT Tahunan Orang Pribadi Melalui E-Filing di Wilayah Sidoarjo Barat Fahreza Eka Faradisha; Istiqomah Maulida Multazam; 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.v3i3.2569

Abstract

In this digital era, the process of reporting the Annual Tax Return (SPT) for Individuals can be done online. However, there are still many Taxpayers who experience difficulties related to the procedure for reporting Annual SPT online. Community service activities in the form of assistance in reporting Individual SPT through e-Filing carried out by students of Nahdlatul Ulama University Sidoarjo as part of the Tax Volunteers held by the Directorate General of Taxes (DJP) located at the West Sidoarjo Pratama Tax Service Office. This activity aims to help reduce the spike in taxpayers who will report annual SPTs and optimize the role of Tax Volunteers in assisting Taxpayers. The method used is assistance and service to Taxpayers. As a result, a number of annual SPTs were successfully reported online. It is hoped that this Tax Volunteer activity will be routine every year with a wider coverage area.
Faktor-Faktor Yang Mempengaruhi Ketidakpatuhan Masyarakat Dalam Melaporkan SPT Tahunan Wajib Pajak Orang Pribadi (Literature Riview) Achmad Wicaksono; Diana Sharfina; Siti Nur Syarif’ah
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i2.2389

Abstract

The phenomenon of non-compliance in reporting annual tax notice has become a serious concern in the tax system. The study aims to identify and examine several factors that influence public non-compliance in reporting annual tax notice, compliance strategies and personal Annual reporting arrangements. Through the analysis of related literature, the study investigates the psychological, social, economic, and regulatory factors that potentially affect tax compliance. The findings of previous research, analysis of tax regulation, public perception of tax justice, income, educational level, and other factors are the main focus in exploring the aspects that affect non-compliance behaviour. The results show that public awareness in the personal Annual notice letter report remains low even though the ratio has increased. By understanding these factors, the author hopes to provide deeper knowledge to governments and relevant agencies in designing more effective strategies to improve tax compliance. Implications of this research include better policy development as well as more appropriate persuasive efforts to promote awareness and enforcement of tax systems to be efficient.
Analysis of Determining the Cost of Goods Production Using the Full Costing Method at UD. Aqqib Jaya Collection Devi Maya Sofa; Achmad Wicaksono
Nusantara Entrepreneurship and Management Review Vol. 2 No. 2 (2024): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/nemr.v2i2.1363

Abstract

Penelitian ini bertujuan untuk mengetahui cara menghitung biaya produksi dan menentukan harga jual tas pada UD. Aqqib Jaya Collection. Metode yang digunakan adalah pendekatan kualitatif dengan melakukan wawancara, dokumentasi dan observasi untuk mengumpulkan informasi. Informan utama dalam wawancara adalah pemilik usaha. Hasil penelitian menunjukkan bahwa UMKM menghitung biaya produksi secara manual tanpa memperhitungkan biaya penyusutan. Biaya produksi dihitung dengan cara menjumlahkan biaya bahan baku, biaya tenaga kerja langsung, dan biaya-biaya lain yang terkait dengan produksi tas. Pada proses perhitungan biaya produksi dan penentuan harga jual tas, pelaku usaha masih mengalami kendala terkait pemahaman bidang akuntansi terutama dalam memasukkan biaya penyusutan. This research aims to find out how to calculate production costs and determine the selling price of bags at UD. Aqqib Jaya Collection. The method used is a qualitative approach by conducting interviews, documentation, and observation to collect information. The business owner is the main informant in the interview. The research results show that MSMEs calculate production costs manually without taking depreciation costs into account. Production costs are calculated by adding up raw material costs, direct labor costs, and other costs related to bag production. In the process of calculating production costs and determining the selling price of bags, business actors still experience obstacles related to understanding the field of accounting, especially in including depreciation costs.
Analisis Perhitungan Harga Pokok Produksi Dark Chocolate Italian Pada UMKM Chocotalie’s di Sidoarjo Wicaksono, Achmad; Hariyanto, Widia Eka; Praciana, Yuvi Arinta
Nusantara Entrepreneurship and Management Review Vol. 2 No. 2 (2024): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/nemr.v2i2.1402

Abstract

Penelitian ini bertujuan untuk menganalisis perhitungan harga pokok produksi dan menentukan harga jual es coklat varian Dark Chocolate Italian pada UMKM Chocotalie’s Sidoarjo. Penelitian ini dilakukan dengan memakai metode kualitatif. Untuk mengumpulkan informasi peneliti menggunakan dokumentasi, observasi dan wawancara sebagai metode pengambilan data. Narasumber yang diwawancarai ialah pemilik usaha dan karyawan yang bekerja pada usaha yang diteliti. Hasil riset menunjukkan bahwa pemilik usaha selama ini menghitung biaya produksi secara manual dan tidak memperhitungkan penyusutan dalam menghitung biaya produksi. Pemilik melakukan penambahan biaya tenaga kerja langsung, biaya bahan baku, dan biaya-biaya lain yang berhubungan pada pembuatan es coklat. Perhitungan tersebut menjadi acuan pemilik dalam menentukan harga jual produk. This study aims to analyze the calculation of production costs and determine the selling price of the Dark Chocolate Italian variant of chocolate ice at the Chocotalie's Sidoarjo UMKM. This study was conducted using a qualitative method. Researchers used documentation, observation, and interviews as data collection methods to collect information. The interviewees were business owners and employees who worked at the business being studied. The research results show that business owners have calculated production costs manually and have not taken depreciation into account in calculating production costs. The owner adds direct labor costs, raw material costs, and other costs related to making chocolate ice. These calculations are used as a reference by the owner to determine the selling price of the product.
Implementasi Program Bimbingan Belajar untuk Meningkatkan Pemahaman dan Minat Belajar Peserta Didik Qolbi Nofa, Kusuma; Wicaksono, Achmad; Nur Faidah, Rizka; Oktavianti, Rizma; May Maulidia, Putri; Julaikah
Nusantara Community Empowerment Review Vol. 3 No. 1 (2025): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/ncer.v3i1.1382

Abstract

Program bimbingan belajar di RT 01 RW 13 Desa Waru dirancang untuk mengatasi rendahnya pemahaman dan minat belajar peserta didik akibat keterbatasan akses pendidikan tambahan. Tujuannya adalah untuk meningkatkan pemahaman terhadap materi pelajaran sekolah dan memotivasi peserta didik agar lebih berminat dalam belajar. Program ini dilaksanakan secara tatap muka dengan metode pembelajaran berkelompok berdasarkan jenjang pendidikan, menggunakan LKPD sesuai kurikulum sekolah. Hasilnya menunjukkan peningkatan signifikan pada rata-rata pemahaman dari 65% menjadi 85% serta 90% peserta merasa lebih percaya diri dan termotivasi. Keunikan program ini terletak pada pendekatan personal dan keterlibatan aktif orang tua yang meningkat dari 50% menjadi 80%. Penelitian ini memberikan kontribusi nyata terhadap strategi pembelajaran di tingkat komunitas dan menyoroti pentingnya kolaborasi antara pihak sekolah dan masyarakat untuk keberhasilan akademik siswa. The RT 01 RW 13 Waru Village tutoring program was designed to address students' low level of understanding and interest in learning due to limited access to additional education. The goal is to improve understanding of school subject matter and motivate students to be more interested in learning. This program is implemented face-to-face with a group learning method based on education level, using LKPD according to the school curriculum. The results showed a significant increase in average understanding from 65% to 85%, and 90% of participants felt more confident and motivated. The uniqueness of this program lies in the personal approach and active involvement of parents, which increased from 50% to 80%. This study contributes to learning strategies at the community level and highlights the importance of collaboration between schools and the community for student academic success.
PENGARUH COMPUTER ANXIETY DAN COMPUTER SELF EFFICACY TERHADAP MINAT MAHASISWA AKUNTANSI UNIVERSITAS NAHDLATUL ULAMA SIDOARJO MENGGUNAKAN SOFTWARE AKUNTANSI Wicaksono, Achmad; Rohmah, Firda Yusnafa; Rahayu, Dewi Sri
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 2 (2024): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i2.6395

Abstract

Perkembangan teknologi informasi telah mengubah paradigma bisnis dan profesi, termasuk dalam bidang akuntansi. Akuntan perlu memanfaatkan perangkat lunak akuntansi secara efektif untuk mengikuti perkembangan teknologi tersebut. Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris tentang computer anxiety dan computer self efficacy terhadap minat mahasiswa dalam menggunakan software akuntansi. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel populasi mahasiswa akuntansi Universitas Nahdlatul Ulama Sidoarjo yang mengikuti mata kuliah Aplikasi Komputer Akuntansi pada angkatan 2020-2021. Sampel diambil menggunakan metode probabilitas sampling dengan simple random sampling. Data primer dikumpulkan melalui penyebaran kuisioner kepada 40 responden, sedangkan data sekunder diperoleh dari berbagai sumber, termasuk jurnal, buku, dan data lainnya. Teknik pengumpulan data mencakup penggunaan kuisioner, uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji hipotesis, dan uji koefisien determinasi. Analisis data dilakukan menggunakan perangkat lunak SPSS versi 22. Hasil penelitian menunjukkan bahwa minat mahasiswa akuntansi dalam menggunakan software akuntansi dipengaruhi oleh tingkat computer anxiety dan computer self efficacy. Uji t (parsial) menunjukkan bahwa computer anxiety memiliki pengaruh positif dan signifikan terhadap minat mahasiswa akuntansi, sementara computer self efficacy tidak berpengaruh secara signifikan secara individu. Namun, secara keseluruhan, keduanya memiliki dampak positif dan signifikan terhadap minat mahasiswa.
KEGIATAN PENDAMPINGAN MASYARAKAT DALAM MENCEGAH PENYALAHGUNAAN NARKOTIKA DI KABUPATEN SIDOARJO Bintang Armando Rotama; M. Zidnal Falach; Dian Fahriani; Achmad Wicaksono
Jurnal Pengabdian Masyarakat Indonesia (JPMI) Vol. 2 No. 1 (2024): Oktober
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jpmi.v2i1.2378

Abstract

Pencegahan dan pemberantasan penyalahgunaan narkoba adalah salah satu kebijakan dan strategi pemerintah Indonesia dalam melakukan upaya memerangi narkoba. Artikel ini bertujuan untuk mengetahui apakah di Kabupaten Sidoarjo banyak yang terjangkit narkoba atau tidak. Untuk mengatasi masalah tersebut Kantor Badan Narkotika Kabupaten Sidoarjo mengadakan sosisalisasi dan melakukan test urine terhadap pemuda dan siswa-siswi di Kabupaten Sidoarjo agar penyalahgunaan narkoba atau obat-obatan terlarang tidak semakin tersebar luas di kalangan masyarakat.
Penerapan Sistem Informasi Akuntansi Siklus Penjualan PT Asaindo Jaya Persada Perumahan Star Land Regency Aisyah Brillianta; Achmad Wicaksono
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i1.4365

Abstract

This study aims to analyze the implementation of Accounting Information Systems (AIS) in the sales cycle at PT Asaindo Jaya Persada, a real estate company located in Sidoarjo. With the rapid development of information technology, AIS has become an essential element in assisting companies in recording, processing, and presenting financial information efficiently. This research identifies the challenges faced by the company in managing the sales cycle, which includes various stages from promotion to the handover of housing units. The research employs a qualitative method, with data collection through semi-structured interviews and analysis of documents related to the sales cycle. The findings indicate that although the sales cycle at PT Asaindo Jaya Persada operates systematically, there are obstacles such as delays in the collection and processing of mortgage documents and a lack of coordination among the marketing team, financial staff, and banks. To address these challenges, the study recommends digitalization of processes and consumer education as solutions to enhance efficiency and customer satisfaction. Additionally, suggestions for future research include conducting quantitative studies to evaluate the efficiency of AIS in the sales cycle and integrating more advanced digital technologies to improve transparency and accountability. With these measures, it is hoped that PT Asaindo Jaya Persada can enhance its sales cycle performance and achieve better business objectives.
THE INFLUENCE OF GREEN ACCOUNTING AND PROFITABILITY ON THE FIRM VALUE OF THE COAL INDUSTRY IN 2019-2023 Rahayu, Dewi Sri; Wicaksono, Achmad; Muzakki, Kafidin; Fahriani, Dian
JEA17: Jurnal Ekonomi Akuntansi Vol 10 No 1 (2025): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i1.13089

Abstract

The study aims to analyze the impact of green accounting implementation and profitability levels on the firm value of coal industry companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. Green accounting reflects a company's transparency in disclosing environmental-related costs, while profitability provides insights into its ability to generate profits. This research adopts a quantitative approach using descriptive methods and multiple linear regression analysis to evaluate the relationships between variables. The sample consists of 15 companies selected based on specific criteria. The findings indicate that the implementation of green accounting significantly affects firm value, as companies with more transparent environmental reporting tend to have higher valuations. Furthermore, profitability plays a crucial role in enhancing firm value, suggesting that companies with stable earnings are more attractive to investors. Overall, these two factors simultaneously influence firm value, although other variables also contribute. These findings highlight the importance of implementing green accounting as part of a sustainability strategy and improving profitability to strengthen a company's competitiveness in the capital market.
IMPLEMENTATION OF SAK EMKM AS A BASIS FOR FINANCIAL REPORT PREPARATION IN THE TRANSPARENCY AND ACCOUNTABILITY OF MSME FINANCIAL REPORTS FOR PURNAMA LEATHER BAGS IN KLUDAN, TANGGULANGIN, SIDOARJO Putra, Restu Frandana; Anwar, Chairil; Fahriani, Dian; Wicaksono, Achmad
JEA17: Jurnal Ekonomi Akuntansi Vol 10 No 1 (2025): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i1.13091

Abstract

The implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) is a strategic step to enhance the transparency and accountability of financial reports for Micro, Small, and Medium Enterprises (MSME) in Indonesia. However, many MSMEs, including Purnama Leather Bags in Kludan, Tanggulangin, Sidoarjo, face challenges in applying these standards due to limited financial literacy and resources. This study aims to analyze the implementation of SAK EMKM in improving financial reporting at Purnama Leather Bags MSME. Using a quantitative descriptive approach, data was collected through structured surveys and financial document analysis. The findings reveal that SAK EMKM implementation enhances financial report quality by providing a structured framework, increasing transparency, and ensuring accountability. However, financial literacy barriers remain a major limitation. The novelty of this study focus on the leathercraft sector, highlighting sector-specific challenges in adopting financial standards. This research implies that increased financial training and digital accounting tools are crucial for ensuring better compliance and sustainability of MSMEs.
Co-Authors A Falaqil 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 Azizah, Maulida NIkmatul Bintang Armando Rotama Chabibulloh, Muhammad Arfi 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 Firdausyi Ayudya Wardani Hanum, Atika Muhfida Hariyanto, Widia Eka Hassan, Faez M. Hilmawan, Tanta Indah Kumalasari Isbakhi, A Falaqil Islamiyah, Izzatul Istiqomah Maulida Multazam Jeziano Rizkita Boyas Julaikah Junaidi, Didik Kafidin Muzakki Lailiyah, Nikmatul Lestari, Dewi Arum M. Azie Azizman Nafis M. Zidnal Falach May Maulidia, Putri Mochamad Thohiron Moh.Arrijal’Ilman Nafi’ Mubarok, Muhammad Syahrul Muhafidhah Novie Muhammad Syahrul Mubarok Muzakki , Kafidin Nadia, Syarifah Nafia Ilhama Qurratu’aini Nafis, M. Azie Azizman 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 Rif'atul Choiriyyah Rif’atul Choiriyyah Riska Ainur Rosyida Ristani Widya Inti Rohmah, Firda Yusnafa Rosyida, Riska Ainur Rotama, Bintang Armando Rufi’i Rufi’i Sari, Auly Fadilah Permata 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