Garuda - Garba Rujukan Digital

Peningkatan Pengetahun dan Pengeloaan Dasar Keuangan bagi Pelaku Usaha di Destinasi Wisata Wae Bobok Agus Wahyudi; Ni Wayan Noviana Safitri; Liesiana Kurniawati; Ni Made Dwita Ratnaningsih; Ludgardis Deliman
Jurnal Pengabdian Kepada Masyarakat Makardhi Vol. 2 No. 2 (2022): Jurnal Pengabdian Kepada Masyarakat MAKARDHI
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/makardhi.v2i2.839

Diploma IV-Tax Accounting Study Program at the eLBajo Commodus Polytechnic has duties and responsibilities to the community to carry out the Tri Dharma of higher education, one of which is community service. Therefore, the community service team consisting of lecturers from the Diploma IV-Tax Accounting Study Program at the eLBajo Commodus Polytechnic provided socialization in the financial sector to increase knowledge in financial management for managers and business actors at Wae Bobok Tourism Destinations. The importance of this community service is because there are still deficiencies in financial management, ranging from human resources who do not have competence in financial management to inadequate supporting facilities and infrastructure. implementation of Community Service activities DIV-Tax Accounting Study Program which was attended by 20 participants consisting of shop owners or stalls as well as managers of tourist attractions at Wae Bobok Tourism Destinations, as well as other village communities who are interested in participating. Participants also hope that this activity can be continued with regular sustainability training and mentoring.

Bimbingan Cara Perhitungan Harga Pokok Produksi dan Harga Pokok Penjualan Bagi Pelaku Usaha di Destinasi Wisata Wae Bobok Ludgardis Deliman
Easta Journal of Innovative Community Services Vol 1 No 02 (2023): Easta Journal of Innovative Community Services (EJINCS)
Publisher : Eastasouth Institute

Pengabdian Kepada Masyarakat meruapakn salah satu programa yang dilaksanakan oleh Program Studi Sarjana Terapan Akuntansi Perpajakan untuk menjalankan Tri Dharma Perguruan Tinggi. Pengabdian Kepada Masyarakat yang terdiri dari dosen dan mahasiswa Program Studi Sarajana Terapan Akuntasi Perpajakan Politeknik eLbajo Commodus memberikan materi dalam bidang keuangan bagi para pelaku usaha di Destinasi Wisata Wae Bobok. Kegiatan pengabdian kepada masyarakat ini dilakukan untuk membantu para pelaku usaha di Destinasi Wisata Wae Bobok dalam menentukan harga pokok produksi dan harga pokok penjualan yang tepat dan benar. Metode dalam kegiatan ini menggunakan metode studi kasus dan didampingi langsung oleh tim Pengabdian Kepada Masyarakat kepada pelaku usaha dalam menghitung harga pokok produksi dan harga pokok penjualan. Pentingnya kegiatan pengabdian kepada masyarakat ini dilakukan dikarenakan masih terdapat kekurangan masyarakat atau pelaku usaha dalam pengelolaan keuangan. Diharapkan setelah mengikut kegiatan pengabdian kepada masyarakat yang dibawa oleh Program Studi Sarjana Terapan Akuntansi Perpajakan para pelaku usaha di Destinasi Wisata Wae Bobok dapat dipraktekkan dalam menjalankan usaha sebagai bahan pertimbangan penentuan harga jual.

Improvement of Understanding in the Use of E-Taxation System for Tourism Operators in Labuan Bajoe: Peningkatan Pemahaman Penggunaan E-Sistem Perpajakan Pada Pelaku Pariwisata Di Labuan Bajo Dea Arme Tiara Harahap; Agus Wahyudi; Ni Wayan Noviana Safitri; Ni Made Dwita Ratnaningsih; Ludgardis Deliman
MULTIPLE: Journal of Global and Multidisciplinary Vol. 1 No. 2 (2023): August
Publisher : Institute of Educational, Research, and Community Service

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

Community Service is one of the programs carried out by the Bachelor of Applied Tax Accounting Study Program to carry out the Tri Dharma of Higher Education. Community Service consisting of lecturers and students of the Applied Undergraduate Program in Tax Accounting at the eLbajo Commodus Polytechnic provided material in the field of Introduction to e-system taxation, especially NPWP, and introduction to E-Filling for tourism actors in Labuan Bajo. The method in this activity uses the case study method and is accompanied directly by the Community Service team to tourism actors in resolving tax cases. The importance of community service activities is carried out because there is still a lack of understanding in the field of taxation. It is hoped that after participating in community service activities delivered by the tax accounting study program, tourism actors in Labuan Bajo can pay taxes correctly and regularly in the future

Financial Performance Analysis at PT. Pegadaian (Persero) Period 2018-2022 Helmi panus Panus; Agus Wahyudi; Ludgardis Deliman; Yohanes Paulus Hanny Wadhi
The Es Accounting And Finance Vol. 2 No. 01 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i01.122

This study aims to determine the financial performance of PT. Pawnshop (Persero). This type of research is descriptive quantitative, namely explaining financial ratios consisting of Liquidity Ratios, Solvency Ratios, Activity Ratios, and Profitability Ratios. With observations over the last five years (2018-2022), through documentation in the form of financial reports obtained from PT. Pawnshop. The results showed that the financial performance at PT. Pegadaian (Persero) for the last five years has been in an unstable condition, experiencing increases and decreases. Measurement of financial performance using the liquidity ratio which consists of the current ratio, quick ratio and cash ratio. Subjected to different fluctuations. With the average obtained, the current ratio is 182%, the quick ratio is 180% and the cash ratio is 2%. Solvability ratios consisting of a debit to asset ratio and a debit to equity ratio show very good financial performance. With the average obtained, for a debit to asset ratio of 62% and a debit to equity ratio of 168%. Profitability ratios consisting of NPM (Net Profit Margin), return on assets and return on equity show that financial performance tends to experience instability, which means there are increases and decreases. With an average of each, a net profit margin of 75%, return on assets of 4% and return on equity of 58%. The activity ratio consists of total asset turnover with an average of 29 times indicating very good financial performance. While fixed asset turnover with an average of 1.85 times which indicates poor financial performance.

EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DALAM PENINGKATAN PAD KABUPATEN MANGGARAI BARAT Agustina Leni; Ludgardis Deliman
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13194

This study aims to determine the level of effectiveness of land and building rights acquisition duty revenue in increasing West Manggarai Regency local revenue and to determine the contribution of land and building rights acquisition duty in increasing West Manggarai Regency local revenue during 2019-2023. The method used in this study is descriptive research with a quantitative approach. The results obtained from this study are the effectiveness of land and building rights acquisition duties in West Manggarai Regency in 2019-2023 with a very effective average percentage of 103.805%. Meanwhile, the average contribution of land and building rights acquisition duty receipts in increasing the original income of West Manggarai Regency by 21.03% is still in the sufficient category. Keywords : Effectiveness, Contribution, PAD.

Analisa Pemahaman Terkait Penggunaan E-Sistem Perpajakan Menggunakan Teknik Three Box Methode Wahyudi, Agus; Harahap, Dea Arme Tiara; Safitri, Ni Wayan Noviana; Ratnaningsih, Ni Made Dwita; Deliman, Ludgardis; Abut, Hilarius
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 5 No 1 (2024): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan )
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v5i1.3924

Penelitian ini bertujuan untuk menganalisis tingkat pemahaman pelaku pariwisata di Labuan Bajo terkait penggunaan e-sistem perpajakan. Jenis penelitian ini ialah penelitian deskriptif kuantitatif. Adapun informen dalam penelitian ini ialah pelaku pariwisata yang ada di Labuan Bajo dengan teknik pengumpulan data melalui penyebaran kuesioner. Adapun teknik analisis data menggunakan three box method. Hasil penelitian menunjukkan bahwa tingkat pemahaman e-sistem perpajakan pada pelaku pariwisata di Labuan Bajo masuk dalam kategori tinggi baik penggunaan e-registration, e-filling, e-billing, maupun e-form.

Planning and Management of Village Funds for The Development of Cunca Wulang Tourism Village Deliman, Ludgardis
The Es Economics and Entrepreneurship Vol. 2 No. 01 (2023): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v2i01.121

This study aims to identify and understand the system of planning and managing village funds for the development of tourist villages in Cunca Wulang. This type of research is descriptive type using primary and secondary data collected using observation, interview and documentation techniques. Data collection techniques were carried out by direct question-and-answer interviews with research informants, observations and interviews. The results of the research show that the planning and management of village funds is carried out in two stages by the Cunca Wulang village government. The first stage of village fund planning and management begins with the establishment of a village mid-term planning and management team (RPJMDesa). Formation of the RPJMDes planning team, preparation of the RPJMDesa and RKPDes documents so that they become the APBDes up to the preparation of the APBDes. In the second stage, the Cunca Wulang village government for tourism development has a tourism planning stage which is the most basic stage for the development of a tourist village. This planning stage involves the community in preparing plans so that the community can find out how to develop existing nature tourism, besides that they can feel the impact of the existence of a tourism village on the environment around the tour.

PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI PERPAJAKAN (STUDI EMPIRIS PADA MAHASISWA AKUNTANSI PERPAJAKAN POLITEKNIK ELBAJO COMMODUS Safitri, Ni Wayan Noviana; Wahyudi, Agus; Ratnaningsih, Ni Made Dwita; Kurniawati, Liesiana; Harahap, Dea Arme Tiara; Deliman, Ludgardis
Jurnal Penelitian Terapan Mahasiswa Vol 1 No 1 (2023): Jurnal Penelitian Terapan Mahasiswa
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik eLBajo Commodus

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

Tujuan penelitian ini adalah untuk mengetahui pengaruh variabel love of money dan Machiavellian terhadap persepsi etis mahasiswa DIV Akuntansi Perpajakan Politeknik eLBajo Commodus, Desain penelitian dalam penelitian ini adalah metode kuantitatif deskriptif. Data diperoleh dengan teknik survey. Kuesioner yang disebarkan sebanyak 39 kuesioner dan diisi seluruhnya oleh responden. Berdasarkan hasil penelitian diketahui nilai Probabilitas (Sig. t) dari variable love of money adalah 0,410 sehingga hipotesis H1 ditolak, bahwa love of money tidak berpengaruh secara parsial pada persepsi etis mahasiswa akuntansi perpajakan Politeknik eLBajo Commodus. Nilai Probabilitas (Sig. t) dari variable machiavellian adalah 0,015, sehingga hipotesis H2 ditolak. Hasil pengujian menunjukkan bahwa ada pengaruh positif antara Machiavellian dan persepsi etis mahasiswa akuntansi perpajakan politeknik eLBajo Commodus. Kontribusi Love of Money dan Machiavellian pada persepsi etis mahasiswa akuntansi sebesar 13,6% sedangkan sisanya sebesar 86,4% merupakan kontribusi dan variable lain yang tidak dibahas dalam penelitian ini.

EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DALAM PENINGKATAN PAD KABUPATEN MANGGARAI BARAT Leni, Agustina; Deliman, Ludgardis
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13194

This study aims to determine the level of effectiveness of land and building rights acquisition duty revenue in increasing West Manggarai Regency local revenue and to determine the contribution of land and building rights acquisition duty in increasing West Manggarai Regency local revenue during 2019-2023. The method used in this study is descriptive research with a quantitative approach. The results obtained from this study are the effectiveness of land and building rights acquisition duties in West Manggarai Regency in 2019-2023 with a very effective average percentage of 103.805%. Meanwhile, the average contribution of land and building rights acquisition duty receipts in increasing the original income of West Manggarai Regency by 21.03% is still in the sufficient category. Keywords : Effectiveness, Contribution, PAD.

Title

Found 9 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 9 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 9 Documents
Search