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Analisis Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Daerah Di Kota Pontianak Dwi Widyastuti, Reni
Jurnal Akuntansi, Auditing dan Investasi Vol 1 No 1 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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This study analyzes the factors that influence Regional tax revenue in Pontianak City in 2009-2010 using the variables of population, Gross Regional Domestic Product (GRDP), inflation and number of industries. The purpose of this study was to determine how the effect of population, GRDP, inflation and number of industries on local tax revenues in Pontianak City in 2009-2010. The data used in this study are primary data for 2009-2010 sourced from the Central Statistics Agency (BPS) of Pontianak City and the Regional Finance Agency of Pontianak City. In this study using quantitative methods. The testing process used consisted of statistical testing including T test, F test and classical assumption testing including normality test, heteroscedasticity test, multicollinearity test. The results of data analysis with multiple regression showed that the population, GRDP and the number of industries had a positive and significant effect on local tax revenues, while inflation had no significant effect on Pontianak local tax revenues. Keywords: Regional Tax Revenue, Total Population, GRDP, Inflation and Number of Industries

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (PKB) PADA UNIT PELAYANAN PENDAPATAN DAERAH (UPPD) PONTIANAK WILAYAH II Dwi Widyastuti, Reni; Anggraini , Mira
Jurnal Akuntansi, Auditing dan Investasi Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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This study aims to determine the effect of local taxpayer awareness, tax socialization, tax sanctions and income levels on taxpayer compliance in paying motor vehicle taxes at UPPD Pontianak Region II. The data collection in this research is by using interview, observation, and questionnaire (questionnaire) methods. There are several research methods used in this study, including data quality tests consisting of validity and reliability tests, classical assumption tests consisting of normality tests, multicollinearity tests, and heteroscedasticity tests, and hypothesis testing consisting of multiple linear regression analysis. , t test (partial test), f test (simultaneous test), and coefficient of determination (Adjusted-R2). The results of this study indicate that the level of income affects taxpayer compliance in paying motor vehicle taxes at UPPD Pontianak Region II. Meanwhile, awareness of local taxpayers, socialization of taxation, and tax sanctions have no effect on taxpayer compliance in paying Motor Vehicle Tax at UPPD Pontianak Region II.

ANALISIS FAKTOR YANG MEMPENGARUHI PENYUSUNAN LAPORAN KEUANGAN PADA KOPERASI PRODUSEN TALENTA INOVASI MUDA DI KABUPATEN LANDAK Konstansia, Ella; Dwi Widyastuti, Reni; Setiawan, Aris; Fakhrul Yahya, Rizky
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 1 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v4i1.461

This study focuses on discussion the factors that influence the preparation of financial statement at the Koperasi Produsen Talenta Inovasi Muda in Kabupaten Landak. The analysis method used qualitative form data collection techniques of observation, interviews, documentation, literature studies, and questionnaires. This study aims to determine factors influence the preparation of financial statement in Koperasi Produsen Talenta Inovasi Muda. The data processed in this study is the financial statement of the Koperasi Produsen Talenta Inovasi Muda for 2021. The financial statement is analyzed whether the financial statement is in accordance with SAK ETAP. Based on the results of the Financial Statement Analysis, out that there are items that are not in accordance with SAK ETAP, meaning that in the preparation of the financial statement for Koperasi Produsen Talenta Inovasi Muda it is not in accordance with SAK ETAP.

ANALISIS PENYUSUNAN LAPORAN KEUANGAN PADA KOPERASI SERBA USAHA PELITA KITA DI KABUPATEN KAPUAS HULU Maghfiratul Fitriyani, Elqori; Dwi Widyastuti, Reni
Jurnal Akuntansi, Auditing dan Investasi Vol 3 No 1 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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The Financial Statement is a part of the management's accountability report for an accountingperiod, which can be used as material for assessing the results of the work of the management of acompany. This study aims to find out whether the preparation of the financial reports of the Pelita KitaMulti-Business Cooperative in Kapuas Hulu Regency is in accordance with SAK ETAP. This researchapproach uses a qualitative descriptive approach. The purpose of using a qualitative descriptiveapproach is to be able to provide information that has no manipulative elements from the events thathave occurred. Based on the research results, the preparation of financial statements by the Pelita KitaMulti-Business Cooperative has not been based on SAK ETAP. The Pelita Kita Multi-BusinessCooperative only makes a Financial Statement of the Balance Sheet and Calculation of business results.According to SAK ETAP, complete financial statements consist of a balance sheet, profit and lossreport, statement of changes in equity, statement of cash flows and notes to financial statements.According to SAK ETAP on cooperatives, complete cooperative financial reports consist of balancesheets, calculation of operating results, reports of changes in equity, reports of cash flows and notes tofinancial statements.

ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PENYUSUNAN LAPORAN KEUANGAN PADA USAHA, MIKRO, KECIL DAN MENENGAH (UMKM) DI KOTA PONTIANAK Putra A, Rico; Setiawan, Aris; Dwi Widyastuti, Reni; Sari, Wilda
Jurnal Akuntansi, Auditing dan Investasi Vol 3 No 2 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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This research is motivated by the ignorance of MSME in Pontianak City about the accounting process anddifficulties in preparing financial reports properly or according to the applicable Financial Accounting Standards(SAK). The different educational levels of MSME actors in Pontianak City affect the knowledge and ability ofMSME actors in preparing financial reports. Some MSME actors in Pontianak City to prepare financial reportswhen needed and most consider that the business being carried out is still not large enough to prepare completefinancial reports. The purpose of doing this research is to analyze the factors of MSME actors in Pontianak Cityin preparing financial statements. The method used is a quantitative research method with a sampling techniqueusing purposive sampling. Data processing and analysis techniques used in this study are validity test, reliabilitytest, classical assumption test and multiple regression test. The results of this study prove that the Socializationvariable has a significant effect on the preparation of financial reports, the MSME Actors' Perception variablehas a significant effect on the preparation of financial reports and Accounting Training has no effect on thepreparation of financial reports.

ANALISIS SISTEM PENGENDALIAN PERSEDIAAN OBAT-OBATAN PADA PUSKESMAS SEPAUK KABUPATEN SINTANG Aulia, Resti; Sari, Wilda; Dwi Widyastuti, Reni; Fakhrul Yahya, Rizky
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 2 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v4i2.495

The supply of medicines is one of the important factors influencing the quality of services at a Puskesmas. Withoutsupplies in the Puskesmas, there will be a risk that it will not be able to meet the needs of using Puskesmas services,especially patients at the Sepauk Puskesmas. This research aims to determine the control of medicine supplies atthe Sepauk Health Center, Sintang Regency. By using a qualitative descriptive research method and the dataanalysis technique used is Flowchart system analysis to analyze and draw conclusions and answers to the InternalControl Questionnaire. Based on the results of this research, it shows that, in the Flowchart analysis, there arestill obstacles, namely in the system of supply and use of medicines. This problem occurs due to discrepancies ifthe quantity of medicine that arrives does not match the initial request, and there are medicines whose physicalcondition is damaged so they cannot be used at the Sepauk Health Center. The results of drug supply control atthe Sepauk Community Health Center in the control environment show that the control environment at the SepaukCommunity Health Center is very adequate, this is proven by the existence of regulations and policies,organizational structure, separation of duties and responsibilities, regular audits of drug management and alsothe existence of adequate training programs. And for the risk assessment, the Sepauk Community Health Centerhas also shown that it complies with applicable procedures, whereas the control activities themselves are notadequate because the Sepauk Community Health Center was found to have no restrictions on access to the database.

Formation of Sharia Entrepreneurship ValuesIn Boarding Schools Dwi Widyastuti, Reni; Febriati, Febriati; Afif, Ali
Devotion : Journal of Research and Community Service Vol. 3 No. 13 (2022): Special Issue
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i13.296

This study intends to determine the method of developing the values of independence of the students of Mu'Inul Islam Kubu Raya Islamic boarding school. This type of research is qualitative research, with primary data sources, namely data obtained directly from the object of research, namely the Mu'Inul Islam Kubu Raya boarding school and secondary data sources in the form of articles and research reports) and interviews. Data was collected through observation, interviews and documentation. The collected data were then analyzed using descriptive analytical methods. The results showed: the Islamic boarding school method in developing the independence values of Mu'Inul Islam Kubu Raya students is based on the philosophy of gusjigang (a good boy, good character, good at reciting the Koran, good at trading) Sunan Kudus, the process is carried out using observation methods, practical methods, theoretical studies, motivation, facilitation, and exemplary. It can be seen from an Islamic economic perspective, the method for developing the values of independence of students at the Mu'Inul Islam Kubu Raya Islamic boarding school is taken from the values of Islamic teachings about entrepreneurship contained in the Koran, hadith and the life practices of the Prophet Muhammad SAW. the process is carried out using observation methods, practical methods, theoretical studies, motivation, facilitation, and exemplary. It can be seen from an Islamic economic perspective, the method for developing the values of independence of students at the Mu'Inul Islam Kubu Raya Islamic boarding school is taken from the values of Islamic teachings about entrepreneurship contained in the Koran, hadith and the life practices of the Prophet Muhammad SAW. the process is carried out using observation methods, practical methods, theoretical studies, motivation, facilitation, and exemplary

Model of Forming a Sharia Entrepreneurial Spirit In Islamic Boarding Schools Afif, Ali; Febriati, Febriati; Dwi Widyastuti, Reni
Devotion : Journal of Research and Community Service Vol. 3 No. 14 (2022): Special Issue
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i14.312

Orphanages as places of learning and Islamic character building, have empowerment programs to help improve the quality of foster children's skills through formal education, religious education and entrepreneurship training. The purpose of this study was to analyze the strategies for encouraging entrepreneurial spirit in Islamic boarding schools and the factors that form the entrepreneurial spirit of students at Islamic boarding schools, especially in the Kubu Raya district, West Kalimantan province. The method used is behavioral observation, direct interviews with students and managers and caretakers at Islamic boarding schools. Then the results of the answers will be processed using triangulation data and to be concluded. The research was conducted at Mu'inul Islam and Darul Fikri Islamic boarding schools, Kubu Raya district, West Kalimantan province. The results of this study indicate that the main strategies and factors in building an entrepreneurial spirit are faith and piety. It was also found that Islamic boarding schools have a major role in molding Islamic entrepreneurial spirit, namely creating business units by empowering students and the community through entrepreneurship programs so that they can support and improve the welfare of students and the community in creating many jobs. Through the involvement of students in entrepreneurship in Islamic boarding schools, they have succeeded in educating alumni to establish business fields. namely creating business units by empowering students and the community through entrepreneurship programs so that they can support and improve the welfare of students and the community in creating lots of jobs. Through the involvement of students in entrepreneurship in Islamic boarding schools, they have succeeded in educating alumni to establish business fields. namely creating business units by empowering students and the community through entrepreneurship programs so that they can support and improve the welfare of students and the community in creating many jobs. Through the involvement of students in entrepreneurship in Islamic boarding schools, they have succeeded in educating alumni to establish business fields.

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