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Optimizing Education Services: Strategy for Implementing the BPOPP Program in Supporting School Operations Kusnul Azizah; Ana Sopanah; Indah Dewi Nurhayati
Innovation Business Management and Accounting Journal Vol. 3 No. 2 (2024): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.019

Accounting is closely related to financial information which is used as a basis for making decisions in everyday life. Accounting also consists of various types, one of which is educational accounting. In educational accounting there are several aspects, including the school budget, school infrastructure, school management, participation from parents, implementation accountability funds. The school budget comes from educational assistance provided by the government to improve the quality of education. BPOPP is a form of educational program provided by the East Java Provincial government to improve the quality of education. BPOPP is implemented in accordance with the Technical Guidelines and applicable Governor Regulations. At SMKN 9 Malang, procedures for using funds and reporting procedures for BPOPP at SMKN 9 Malang are good, although implementation still encounters several obstacles. In the future, it is hoped that there will be changes in the Technical Technical Guidelines and applicable Governor's Regulations so that the realization of BPOPP can be maximized.

Implementasi PMK Nomor 186/PMK.03/2022 dalam Penghitungan Kembali Pajak Masukan pada PT. X Pasuruan Tahun 2025 Dewi Nofita Sari; Khojanah Hasan; Dwi Anggarani; Indah Dewi Nurhayati
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.2209

A Taxable Enterprice (Pengusaha Kena Pajak/PKP) that carries out supplies subject to Value Added Tax (VAT) as well as supplies granted VAT exemption facilities faces challenges in detemining the amount of input VAT that can be credited in accordance with tax regulations. This condition requires a recalculation of input VAT as stipulated in Minister of Finance Regulation Number 186/PMK.03/2022, so that tax crediting is carried out accurately and in line with the characteristics of the company’s transactions. This study aims to examine how the recalculation of previously credited input VAT is carried out in accordance with PMK Number 186/PMK.03/2022, and how this affects the company’s profit and loss for 2025. The study employs a qualitative approach with a case study design, involving three informants directly involved in the company’s tax management. Data were abtained throught observation, interview, and documnetation. The results show that PT. X prefers to separate input VAT directly based on this actual use, rather than applying the propotional crediting guidline and the separation of shared costs, as this method is considered more suitable to the company’s operational conditions. Input VAT that cannot be credited is chaged as an expense, thereby reducing the reported profit. These findings underscore the need for a more structured tax invoice classification system, so that input VAT crediting can be carried out more accurately.

Implementasi PMK Nomor 186/PMK.03/2022 dalam Penghitungan Kembali Pajak Masukan pada PT. X Pasuruan Tahun 2025 Dewi Nofita Sari; Khojanah Hasan; Dwi Anggarani; Indah Dewi Nurhayati
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.2209

A Taxable Enterprice (Pengusaha Kena Pajak/PKP) that carries out supplies subject to Value Added Tax (VAT) as well as supplies granted VAT exemption facilities faces challenges in detemining the amount of input VAT that can be credited in accordance with tax regulations. This condition requires a recalculation of input VAT as stipulated in Minister of Finance Regulation Number 186/PMK.03/2022, so that tax crediting is carried out accurately and in line with the characteristics of the company’s transactions. This study aims to examine how the recalculation of previously credited input VAT is carried out in accordance with PMK Number 186/PMK.03/2022, and how this affects the company’s profit and loss for 2025. The study employs a qualitative approach with a case study design, involving three informants directly involved in the company’s tax management. Data were abtained throught observation, interview, and documnetation. The results show that PT. X prefers to separate input VAT directly based on this actual use, rather than applying the propotional crediting guidline and the separation of shared costs, as this method is considered more suitable to the company’s operational conditions. Input VAT that cannot be credited is chaged as an expense, thereby reducing the reported profit. These findings underscore the need for a more structured tax invoice classification system, so that input VAT crediting can be carried out more accurately.

Strong Women to Strengthen Rural Creative Economy Ana Sopanah; Syamsul Bahri; Indah Dewi Nurhayati; Irfan Fatoni; Rahayu Puji Suci
TGO Journal of Community Development Vol. 2 No. 1 (2024): January - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.2024.008

The mentoring and socialization activities in Jombok Village, Ngantang District, Malang Regency, aim to empower village women in developing the local creative economy. The main objective of this program is to improve women's skills and knowledge in production, marketing, and business management, so that they can optimize local potential and improve their family's welfare. The methods used include planning, implementation, and evaluation. This activity is carried out through workshops, practical training, and focus group discussions, with a participatory approach that actively involves participants. The results of the activity show that participants have significantly improved their skills, especially in digital marketing and small business management. The implementation of this activity has succeeded in encouraging several participants to apply new marketing strategies, which has an impact on increasing sales of their products. Important findings from this activity are the identification of the need for further training and access to better business capital, as well as the importance of infrastructure and technology support for the sustainability of creative businesses.

Analisis Keandalan Sistem Informasi Akuntansi Dalam Pengendalian Internal Kas di KSPPS BMT Maslahah Sidogiri Ahmad Daqiqi; Irfan Fatoni; Endah Puspitosarie; Indah Dewi Nurhayati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3232

This study aims to analyze the reliability of the Accounting Information System (AIS) in supporting the effectiveness of internal cash control at KSPPS BMT Maslahah Sidogiri. The research focuses on four key indicators of system reliability: data accuracy, system security, information consistency, and access control, as well as their relationship with internal cash control principles such as segregation of duties, transaction authorization, proper documentation, and regular reconciliation. A descriptive qualitative approach was employed, with data collected through in-depth interviews, direct observation, and document analysis. Informants included the finance manager, accounting staff, IT personnel, and teller—individuals directly involved in system operations and cash management. The findings indicate that the AIS implemented at BMT Maslahah supports most internal control principles, particularly in transaction authorization and documentation. However, weaknesses were found in information consistency and access control due to insufficient technical training and suboptimal task separation. Thus, the system can be considered reasonably reliable but still requires improvements in several control aspects. These findings are expected to serve as a basis for evaluating and enhancing the accountability and security of cash management within Islamic cooperatives.

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