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All Journal Jurnal Ilmiah Ekonomi Islam Kinerja: Jurnal Ekonomi dan Manajemen Profita : Komunikasi Ilmiah dan Perpajakan JURISMA: Jurnal Riset Bisnis & Manajemen JIKA: Jurnal Ilmu Keuangan dan Perbankan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) JAIM (Jurnal Abdi Masyarakat) Jurnal Abdi Masyarakat (JAM) Reswara: Jurnal Pengabdian Kepada Masyarakat DEDIKASI PKM Jurnal Pengabdian dan Pemberdayaan Masyarakat Kepulauan Riau (JPPM KEPRI) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Cendekia Keuangan Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Akuntansi dan Keuangan Islam (JAKIs) JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Journal of Social Science and Humanities
Prasaja, Mukti -
Politeknik Negeri Madiun
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PERSPECTIVE ON INVESTING IN JAKARTA ISLAMIC INDEX WITH FINTECH AS AN INTERVENING VARIABLE (Case Study on Generation Z) Mukti Prasaja; Gemelthree Ardiatus Subekti; Permatasari Cahyaningdyah; Sifa Rani
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9306

Abstract

ABSTRACT This study aims to analyze what factors are influential in investing in the Sharia Capital Market focusing on the Jakarta Islamic Index from the perspective of generation Z. The research variables used in this study are the independent variables are financial inclusion, environment, and risk. Furthermore, for the dependent variable, investment interest is used and moderation uses fintech as an intervening variable. The research methodology used is quantitative with causality studies, this is to determine the cause and effect of the hypothesis proposed. The respondents used in the study were generation Z in East Java Province with a research sample using purposive sampling techniques. Data analysis techniques with validity tests and reliability tests and path analysis is used to test the influence between variables directly and indirectly between the variables used. The result of the research is that the influence of risk and fintech on investment interest has a significant positive influence. For the environment of awaraness and financial inclusion on investment interest, it does not have a significant positive influence. In Islamic Financial Inclusion, risk and environmental awareness of investment interest when mediated by fintech produce a higher value than the direct influence of each variable on investment interest. Keywords:
Fiscal Reconciliation of Commercial Financial Statements for Corporate Income Tax Calculation Arvianda, Vivi; Prasaja, Mukti; Wibawa, Koerniawan Dwi; Nurrohman, Aan Dwi
Jurnal Cendekia Keuangan Vol 4 No 2 (2025): October
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jck.v4i2.6811

Abstract

Introduction/Main Objectives: This research aims to determine the amount of corporate income tax for PDAM Ngawi Regency in 2021 after fiscal reconciliation. Background Problems: There are several components in the financial statements, such as depreciation of fixed assets, representation fees, and meeting consumption costs that do not follow tax provisions. This creates a difference between commercial profit and fiscal profit, which impacts the calculation of taxes payable. Novelty: Using BUMD as an object provides a new perspective in implementing fiscal reconciliation in entities owned by local governments. Research Methods: This research uses descriptive quantitative research. The data sources used are secondary data. The data analysis technique uses steps to make fiscal adjustments to the profit and loss report. Calculate fiscal net income by multiplying it by the corporate income tax rate to calculate the tax payable. Compare the calculation of corporate income tax payable between commercial and fiscal. Finally, the tax owed will be calculated, the differences identified, and the contributing factors will be concluded. Findings/Results: The results of this research indicate that income and expenses must be corrected. The results of the fiscal reconciliation caused operating profit to decrease to (Rp 195.368.629) or experience a loss because there was a positive fiscal correction of Rp. 507.193.723 and a negative fiscal correction of Rp 1.121.201.671. The income tax owed by PDAM Ngawi Regency in 2021 is included in nil because it experienced a fiscal loss of Rp 195.368.629.396, which will be compensated in the following year. Conclusion: Fiscal reconciliation of commercial financial statements shows that differences in accounting treatment and tax provisions cause compensable fiscal losses, so it is important to adjust financial statements following tax regulations to maintain compliance and accuracy in calculating taxes payable. Research limitation/implications: Inconsistencies in accounting treatment may lead to errors in calculating taxes payable, potentially resulting in sanctions or fiscal losses.
Terapan Iptek Repair Produk Hasil Pengelasan dengan SMAW Guna Meningkatkan Kesejahteraan Masyarakat Indarto Yuwono; Salim, Alfi Tranggono Agus; Rahayu Mekar Bisono; Mukti Prasaja; Wahyu Eko Prasetyo; Reza Gusti Eka Prasetya; Fahrul Ikhza Fadilla; Aureyza Pandu Qinara
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 9 No 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/dikemas.v9i1.848

Abstract

Pondok Pesantren Miftahul Huda, Kecamatan Dolopo, Kabupaten Madiun memiliki sekitar 200 santri berusia muda, yang merupakan potensi untuk pengembangan keterampilan di bidang teknologi terapan, khususnya dalam perbaikan produk dengan teknik pengelasan SMAW. Di pondok pesantren ini, banyak barang yang terbuat dari besi dan baja, seperti jemuran, sepeda, pagar, sekat pemisah, dan meja mengaji, yang sering kali memerlukan perbaikan dengan pengelasan SMAW. Sehingga, diperlukan pemahaman mengenai prosedur pengelasan yang tepat, instalasi peralatan yang benar, dan penerapan standar K3 agar efektivitas pengelasan dapat dicapai secara optimal. Teknologi pengelasan ini diperkenalkan melalui kegiatan Pengabdian kepada Masyarakat (PkM), yang mencakup teori dan praktik, dan diadaptasi dari materi yang diajarkan di Politeknik Negeri Madiun. Tujuan dari kegiatan pengabdian ini adalah untuk menghasilkan peserta yang mampu memperbaiki dan membuat produk berbahan besi atau baja dengan teknik pengelasan SMAW.
Analysis of Regional Tax Revenue Performance Measurement on Regional Original Income of Magetan District and Gresik District, 2018-2021 Prasaja, Mukti
Journal of Social Science and Humanities Vol. 01 No. 01 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i01.69

Abstract

This study aims to identify, explain and compare regional tax revenues for Magetan and Gresik Regencies through an analysis of effectiveness, efficiency, contribution, optimization and growth rate for 2018-2021. The data used is secondary data, namely the 2018-2021 Magetan and Gresik Regency Budget Realization Reports. Data collection technique is a method of documentation. The analysis technique used is a quantitative descriptive method. The results of this study are (1) During 2018-2021, the average level of effectiveness for Magetan Regency and Gresik Regency is very effective. The average efficiency level for Magetan Regency and Gresik Regency is very efficient. The average contribution level for Magetan Regency is in the medium criteria, while Gresik Regency is in the very good criteria. The average level of optimization for Magetan Regency and Gresik Regency is included in the optimal criteria. The average growth rate for Magetan and Gresik districts is included in the criteria of not being successful. (2) Gresik Regency Regional Tax Revenue has better revenue performance than Magetan Regency Regional Tax Revenue performance.
Pelatihan Penyusunan Laporan Keuangan Bagi Siswa Jurusan Akuntansi SMKN 2 Jiwan, Kabupaten Madiun Widodo, Nova Maulud; Subekti, Gemelthree Ardiatus; Rahmawati, Ulfa; Cahyaningdyah, Permatasari; Prasaja, Mukti; Kurniawati, Dhea Dwi
DEDIKASI PKM Vol. 5 No. 1 (2024): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v5i1.35815

Abstract

Mata pelajaran akuntansi masih merupakan salah satu mata pelajaran yang di sangat penting di SMK 2 Jiwan Kabupaten Madiun. Pengetahuan yang mendalam untuk pelajaran akuntansi ini banyak sekali manfaatnya dalam kehidupan sehari-hari. Dengan demikian, sangat diperlukan sekali adanya suatu tambahan yang diberikan kepada siswa SMK Jurusan Akuntansi mengenai pemahaman mata pelajaran Akuntasi, manfaat mempelajari akuntansi serta profesi dibidang akuntansi jika siswa melanjutkan ke jenjang perguruan tinggi. Adapun tujuan kegiatan adalah sebagai berikut: (1) Peserta diharapkan memahami proses Laporan Keuangan Perusahaan Manufaktur dan pencatatan akuntansi dasar dan adanya peningkatan pemahaman, (2) Peserta dapat memahami manfaat Akuntansi dalam kehidupan sehari-hari dan (3) Peserta mengetahui profesi akuntansi yang meliputi bidang yang sangat luas di dunia kerja sehingga menjadi inspirasi jika mereka melanjutkan ke perguruan tinggi. Metode yang digunakan dalam melaksanakan kegiatan, yaitu: Memberikan hand out untuk bahan bacaan bagi para peserta berkaitan dengan topik sosialisasi mengenai akuntansi pada perusahaan. Melakukan sosialisasi/ceramah bidang akuntansi, dan diskusi. Hal ini relevan dengan output yang diharapkan bagi siswa dan siswi Sekolah Kejuruan yangmana materi yang disampaikan berfokus pada praktek dan kerja lapangan pada industri. Oleh karena itu, tim pengabdian masyarakat ini akan memberikan masukan atau input yang baru berkenaan dengan bidang Akuntansi yang berkaitan dengan kegiatan sehari-hari sehingga diharapkan mempermudah aktivitas.
Penyuluhan Penyusunan Laporan Keuangan Pada Kelompok UMKM Desa Kanung Kecamatan Sawahan Kabupaten Madiun Suhasto, RB. Iwan Noor; Prasaja, Mukti; Cahyaningdyah, Permatasari; Rahmawati, Ulfa; Subekti, Gemelthree Ardiatus; Wibawa, Koerniawan Dwi
DEDIKASI PKM Vol. 5 No. 1 (2024): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v5i1.36662

Abstract

Peran UMKM sangat besar untuk pertumbuhan perekonomian Indonesia, yang memiliki presentase dengan jumlah terbesar dari keseluruhan unit usaha. Pemerintah telah membuat regulasi tentang pentingnya laporan keuangan pada UMKM dengan dikeluarkannya Standar Akuntansi Keuangan (SAK) EMKM. Namun berkembangnya UMKM di Indonesia tidak disertai pemahaman mengenai pengeloaan keuangan pada oleh pelaku UMKM agar usaha yang dijalankan dapat bertahan dan berkembang. Terdapat permasalahan yang ditemukan pada UMKM di Desa Kanung Kecamatan Sawahan Kabupaten Madiun yaitu tidak ada pencatatan transaksi keuangan dan pelaporan keuangan. Kegiatan yang diselenggarakan berupa penyuluhan laporan keuangan untuk UMKM, dilakukan dalam tiga tahap, yaitu persiapan, pelaksanaan, dan evaluasi. Kegiatan PkM ini memberikan manfaat yaitu: 1) memberikan informasi kepada pelaku UMKM tentang manfaat mencatat transaksi atas kegiatan usaha; 2) pelaku UMKM dapat memisahkan antara pengeluaran usaha dengan pengeluaran rumah tangga; 3) memberikan pemahaman tentang perhitungan laporan keuangan sederhana. Dampak dari kegiatan PkM ini adalah para pelaku UMKM di Desa Kanung lebih memahami pentingnya pembuatan laporan keuangan sederhana untuk bisnisnya dan memahami komponen apa saja yang perlu diperhitungkan dalam menghitung dan menyajikan laba atas bisnisnya.
Financial Management of Surface Treatment Company through Tax Planning Mabruroh, Ragil Alfiyani; Prasaja, Mukti; Nurrohman, Aan; Wibawa, Koerniawan Dwi
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 2: Oktober 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v15i2.17139

Abstract

This research aims to determine a value-added tax plan for tax efficiency and to increase the cash flow of PT. Abimanyu Sekar Nusantara. The method of deferring input tax crediting was used in this study. So that the input tax issued is smaller, making cash flow appropriate that the company expects. The problems that occurred at PT. Abhimanyu Sekar Nusantara is not yet implementing tax planning so that taxes The input issued is still quite large. The types of data used are Qualitative. Primary and secondary data are references to the information used. The method of data collection is through documentation as well as interviews directly to the Supervisor of the Finance and Accounting section of PT. Abimanyu Sekar Nusantara. The data analysis technique uses qualitative, namely by collect data, further simplify the data that has been collected, After that, the data is processed to produce conclusions in order to be efficient input tax to increase the company's cash flow. Research results indicates that the delay in the crediting of input tax in the planning Taxes are not efficient enough. The author can only offset the payment of taxes every month. However, the results of this delay may affect related An increase in cash flow even though it is only 11%. Keywords: Tax Planning; Value Added Tax; Crediting Delay; Input Tax; Cash Flow
Co-Authors Adam Rahmadi Amir, Vaisal Amrulloh, Amri ANANDA SETIAWAN Andriani, Nabila Andy Chandra Permana Andy Chandra Pramana Andy Chandra Pramana Anom, Latifah Ardiatus Subekti, Gemelthree Arvianda, Vivi Auraria Natcwata, Lanuda Aureyza Pandu Qinara Budi Heryanto Cahyanindyah, Permatasari Cahyaningdyah, Permatasari Duwi Riningsih Dwi Riningsih Dwi Riningsih Erna Fitri Komariyah Fahrul Ikhza Fadilla Ferdy Yunanto Ferdy Yunanto Ferdy Yunanto Yunanto Gemelthree Ardiatus Subekti Gemelthree Ardiatus Subekti Hidayatin, Dina Alafi Imam Junaedi Indarto Yuwono Kayetanus Aldy Pratama Krissantina Eferyn Krissantina eferyn Kulsum, Amalia Kurniamaylani, Widia Kurniawati, Dhea Dwi Latifah Anom Lestari, Rufaidho Dwi Mabruroh, Ragil Alfiyani Mazidah, Nurul Nabila Andriani Nonni YAP Nonni Yap Novitasari, Riski Nunung Susilaningsih Nunung Susiloningsih Nurrohman, Aan Nurrohman, Aan Dwi Permatasari Cahyaningdyah Permatasari Cahyaningdyah Pratiwi, Nuris Rahayu Mekar Bisono Rahmawati, Ulfa Reza Gusti Eka Prasetya Riski Novitasari Rukmini, Meme Salim, Alfi Tranggono Agus Sifa Rani Subekti, Gemelthree Ardiatus Suhasto, RB. Iwan Noor Susiloningsih, Nunung Wahyu Eko Prasetyo Wibawa, Koerniawan Dwi Widodo, Nova Maulud Wuryanti, Ratih Tri Yopi Yudha Utama Yuliansyah, Dandy Yunanto, Ferdy