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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SECARA MANUAL DAN DIGITAL UNTUK START UP COMPANY Citra Sukmadilaga; Sudrajat sudrajat; Uswatun Khasanah; Tri Utami Lestari; Meita candra devi; Ardian Ardian
Dharmakarya Vol 7, No 3 (2018): September
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.485 KB) | DOI: 10.24198/dharmakarya.v7i3.19951

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) merupakan bentuk usaha terkecil dalam dunia usaha. Bentuk ini bisa dilakukan perorangan atau berbadan hukum. Secara ketentuan perpajakan, yang dikatakan sebagai UMKM adalah usaha yang telah berjalan dan memiliki omzet setahun dibawah Rp 4,8M. Salah satu permasalahan utama yang dihadapi UMKM saat ini terkait dengan pengelolaan dan pelaporan keuangan sebagai bentuk pertanggungjawaban dan gambaran kinerja UMKM pada stakeholder. DILO (Digital Innovative Lounge) merupakan suatu badan yang dibentuk oleh TELKOM untuk mewadahi para start uplokal untuk lebih siap berkompetisi di dunia usaha. Anggota DILO merupakan start upmurni yang memiliki kompetensi di bidang Teknologi Informasi (web, game maker, pembuat font, pembuat aplikasi) dan komunitas lainnya. Melihat kondisi tersebut maka dirasakan perlu untuk melakukan pendampingan dan pelatihan pengelolaan dan penyusunan laporan keuangan pada UMKM di Bandung terutama untuk UMKM yang bergerak dibidang digital. Pelatihan ini mendasarkan pada Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil dan Menengah yang dikeluarkan oleh Ikatan Akuntan Indonesia dan berlaku efektik mulai Januari 2018
Material Flow Cost Accounting Approach for Sustainable Supply Chain Management System Rochman Marota; Hamzah Ritchi; Uswatun Khasanah; Rizky Fisa Abadi
International Journal of Supply Chain Management Vol 6, No 2 (2017): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.161 KB)

Abstract

The purpose of this paper is to examine whether material flow cost accounting (MFCA) can help generate innovation in supply chain management while playing its essential role. Full descriptive studies for reducing material losses through as described in this paper was employed to inspect whether MFCA approach would achieve reduction in material losses among multiple suppliers through efforts by the buyer. Both MFCA and supply chain management are strategic competitive tools for companies that solve logistical problems as a strategy to win the global competition. There is collaboration between MFCA approach and supply chain management as an integrated system. The constraints of combining supply chain management system with MFCA approach are technological developments and capabilities, environmental issues, global business competition, and the different point of view related to choice for responsive or efficient in business strategy. KeywordsMFCA, supply chain management, strategic competitive tools, integrated system, business strategy
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PERSEDIAAN TERHADAP RETURN ON ASSETS (Studi pada Perusahaan Manufaktur Sub- Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia) novi fitri irmalasari; uswatun khasanah
J-MIND (Jurnal Manajemen Indonesia) Vol 7, No 1 (2022): J-MIND Jurnal Manajemen Indonesia, Juni 2022
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/j-mind.v7i1.7269

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh Perputaran Kas dan Perputaran Persediaan terhadap Return On Assets pada perusahaan manufaktur sub- sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020. Metodologi penelitian yang digunakan adalah metode kuantitatif dengan data panel dan menggunakan data sekunder yang diperoleh dari website Bursa Efek Indonesia dan website perusahaan. Teknik pengambilan sampel menggunakan purposive sampling dengan data tahun 2016-2020. Hasil dari penelitian ini menunjukkan bahwa perputaran kas dan perputaran persediaan berpengaruh signifikan terhadap Return On Assets.
Pengaruh Rasio Keuangan Terhadap Financial Distress Pada Perusahaan Sub-Sektor Restoran, Hotel, Pariwisata Tahun 2016 – 2020 NUR FAUZIAH; Uswatun Khasanah
J-MIND (Jurnal Manajemen Indonesia) Vol 7, No 1 (2022): J-MIND Jurnal Manajemen Indonesia, Juni 2022
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/j-mind.v7i1.7459

Abstract

Untuk mengurangi terjadinya resiko kebangkrutan, pihak perusahaan memerlukan analisis prediksi kebangkrutan serta menganalisis faktor-faktor yang mempengaruhi perusahaan mengahadapi kesulitan keuangan. Tujuan penelitian ini untuk mengetahui seberapa besar pengaruh total aset turnover, current ratio dan operating profit margin terhadap perusahaan yang menghadapi kesulitan keuangan. Metode penelitian ini menggunakan kuantitatif dan teknik purposive sampling. Analisis data yang digunakan adalah analisis regresi logistik. Hasil penelitian ini yaitu Total Aset Turnover berpengaruh negative signifikan terhadap financial distress dengan nilai odds rasio sebesar 1.028 dan Operating profit margin berpengaruh negative signifikan terhadap financial distress dengan nilai odds ratio sebesar 1.0292. Sedangkan Current ratio tidak berpengaruh terhadap financial distress. Secara simultan Total Asset Turnover, Current Ratio, dan Operating Profit Margin berpengaruh signifikan sebesar 64,6% terhadap financial distress.
Does Accounting Information System on Financial Report Transparency: A Literature Review Uswatun Khasanah
Journal of Accounting and Finance Management Vol. 3 No. 1 (2022): Journal of Accounting and Finance Management (March-April 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.032 KB) | DOI: 10.38035/jafm.v3i1.68

Abstract

The full implementation of the accounting system has begun. The practice is still facing various problems related to information systems, knowledge of accountants so that it has an impact on the transparency of financial reports. This study aims to conduct a literature review on increasing the transparency of financial statements through the application of an accounting information system. Research data was collected through literature review using a narrative review commentary. The research aims to provide education that financial statement transparency is very important, accounting information system as an influencing part. With literature review knowledge related to financial statement transparency will increase.
Digital Bank Acquiring Terobosan dalam Bisnis E-Commerce Izaz Hafighaniyu; Uswatun Khasanah
IKRAITH-EKONOMIKA Vol 6 No 2 (2023): IKRAITH-EKONOMIKA Vol 6 No 2 Juli 2023
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v6i2.2334

Abstract

Penelitian terkait digital acquiring dilakukan bertujuan mengetahui perkembangan digital acquiring dilingkungan masyarakat. Digital teknologi dalam hal ini digital acquiring menjadikan salah satu trend baru dikalangan merchant dan pembeli. Penelitian dilakukan di Merchant BRI di wilayah jakarta selatan dengan menggunakan data skunder. Hasil penelitian mengatakan bahwa merchant semakin meningkat dalam penggunaan digital acquiring. Penelitian menggunakan metode dekriptif kualitatif dengan data skunder kuantitaif dianalisa menjadi deskripsi kualitatif. Hasil penelitian menujukkan perkembangan digital Acquiring pada bisnis E-Commerce meningkat dan bersifat fluktuatif. Sedangkan kendala perkembangan digital Acquiring pada bisnis e-commerce perilaku konsumen yang salah membeli dan perilaku merchant dalam pengelolaan barang persediaan.
Kontribusi Penerimaan Pajak Bumi dan Bangunan Pada Pendapatan Asli Daerah Dimas Febriyanto; Uswatun Khasanah
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 2 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i2.156

Abstract

This study aims to analyze how big is the contribution of Land and Building Tax to Regional Original Income in Bekasi Regency, where Land and Building Tax is a potential source of local revenue as a source of financing for government activities in Bekasi Regency as well as regional development and economy. The method used in this research is interview with direct communication techniques either directly or indirectly. Data collection in this qualitative research was collected primary data and secondary data. Primary data through observation and interviews with BAPENDA officials who are directly involved with the collection of Land and Building Tax in Bekasi Regency which is used as information to obtain verbal information regarding their understanding, opinion and involvement in tax collection.
Pengaruh Kondisi Keuangan Perusahaan, Ukuran Perusahaan, dan Audit Client Tenure Terhadap Opini Audit Going Concern Fanny Khamillah Hasim; Tutty Nuryati; Uswatun Khasanah
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 6 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.668 KB) | DOI: 10.5281/zenodo.7781125

Abstract

This study examines the financial condition of companies, company size, and tenure of audit clients. These will affect the going concern audit report. Building on previous research, this study aims to strengthen relationships or influences between variables. The purpose of writing this article is to hypothesize the effects between variables for further study. The results of this literature review article are his three hypotheses: 1) An entity's financial condition affects the audit opinion on going concern; 2) Company size impacts going concern reporting; 3) Audits of tenured clients influence the opinion of going concern audits
Literature Review of the Influence of Tax Dissemination, Tax Sanctions and Taxs System on Individual Taxpayer Compliance (Empirical Studyion Taxpayersiin East Jakarta) Juhdi Ropiki; Tutty Nuryati; Uswatun Khasanah
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 6 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7781636

Abstract

Taxes are the prima donna of Indonesia's income, where the donated taxes are almost 80%. Previous research or relevant research serves to strengthen the theory and phenomenon of the relationship or influence between variables. This article reviews taxpayer compliance that is influenced by tax socialization, tax sanctions, and the tax system. The purpose of writing this article is to build a hypothesis on the influence between variables for use in further research. The results of this literature review article are: 1) Socialization of taxation affects taxpayer compliance, 2) Tax Sanctions affect taxpayer compliance, 3) Taxation System affects taxpayer compliance, and 4) Socialization of taxation, Tax Sanctions, and Taxation Systems have an effect simultaneously on taxpayer compliance.
Pengaruh perencanaan Pajak, kepemilikan Manajerial dan Ukuran Perusahaan terhadap Nilai Perusahaan Try Myana; Uswatun Khasanah; Tutty Nuryati
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 3 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i3.164

Abstract

This study aims to conduct a literature review on the effect of tax planning, managerial ownership and company size on Company Value. This study presents theoretical foundations, other explanatory variables and research results from previous literature. The research data used quantitative with the literature review method. This study aims to determine the relationship between tax planning, managerial ownership and company size on company value by describing the phenomena that occur.