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All Journal VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Journal of Accounting and Financial Issue
Moh. Faisol
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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E-BPHTB: STRATEGI MENINGKATKAN PENERIMAAN BPHTB SELAMA PANDEMI COVID-19 Tsamarah Widad Wadhiah; Moh. Faisol
VALUE Vol 4 No 1 (2023): April 2023 - September 2023
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v4i1.627

Abstract

The aims of this reseach to find out the strategy implemented by BPPKAD Sumenep Regency in increasing local tax revenue (BPHTB) during the Covid-19 pandemic. researchers used qualitative methods with a case study approach to determine the strategy undertaken. Researchers conducted in-depth interviews with three BPPKD employees and one notary. Interview data were analyzed using qualitative data analysis (data reduction, data presentation, conclusion, and verification). The results of this study provide information that the steps taken by BPPKAD in maximizing tax revenues are by developing the E-BPHTB system, so that the tax collection process is easier and faster. However, the notary as one of the users is still unfamiliar, so it takes time to adapt to using the system. The implication of this research is that the use of information technology (E-BPHTB) can increase service effectiveness and tax revenue, but requires maximum socialization so that it is easy to adapt.
POTRET PRAKTIK AKUNTANSI UMKM MENGHADAPI VISIT SUMENEP 2018 (STUDI KASUS UMKM AL-IHSAN) Irwan Didik Permana; Djoko Nestri Kwartatmono; Moh. Faisol
Journal of Accounting and Financial Issue (JAFIS) Vol 1 No 1 (2020): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v1i1.1205

Abstract

Penelitian ini bertujuan untuk memahami praktek akuntansi pada UMKM serta peran praktek akuntansi UMKM dalam menghadapi Visit Sumenep 2018, yaitu UMKM AL-IHSAN, melalui metode penelitian kualitatif dengan pendekatan fenomenologi. Dimana ditemukan 2 bentuk praktik akuntansi yaitu biaya produksi serta packaging, upah pekerja dan menentukan harga jual sesuai dengan keinginan pemilik UMKM AL-IHSAN. Lebih lanjut, praktik akuntansi belum dimanfaatkan sebagai dasar pengambilan keputusan usaha, namun hanya dimanfaatkan sebagai control atas kegiatan usaha dan sumber informasi biaya produk, harga jual dan laba usaha. Pengambilan keputusan usaha belum dilakukan secara rasional, melainkan berdasarkan instuisi pemilik berdasarkan pengalaman serta kesanggupan pekerja. Temuan penelitian diatas menunjukkan praktik akuntansi pada UMKM AL-IHSAN masih rendah, serta UMKM Al-IHSAN pada praktek akuntansinya belum memiliki peran terhadap Visit Sumenep 2018.
Co-Authors Djoko Nestri Kwartatmono Irwan Didik Permana Tsamarah Widad Wadhiah