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Petrolis Nusa Perdana, Petrolis Nusa
Fakultas Ekonomi Universitas Negeri Jakarta
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Analisis Pengelolaan dan Perlakuan Akuntansi Aset Tetap di Desa Jatiwangi Kecamatan Cikarang Barat Kabupaten Bekasi Mutia, Nafa Farha; Ulupui, I Gusti Ketut Agung; Perdana, Petrolis Nusa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.02

Abstract

This research aims to determine the implementation of village asset management and the application of fixed asset accounting in Jatiwangi Village, West Cikarang District, Bekasi Regency. Data analysis in this research was guided by Permendagri No. 01 of 2016 and PP No. 71 of 2010 Statement No. 07. This research is a type of qualitative research with a descriptive approach, used primary data by conducting direct interviews with six informants, and secondary data in the form of documents owned by Jatiwangi Village related to village asset management and fixed asset accounting. The results of this research show that Jatiwangi Village has managed village assets quite well, there are six appropriate stages, namely planning, utilization, security, maintenance, assessment, and guidance and supervision, and four stages are not appropriate, namely procurement, use, administration and reporting, while the transfer and deletion stages have never been carried out. The results of research on the application of fixed asset accounting are not fully in accordance with the aspects contained in PSAP No. 07, recognition of fixed assets is not appropriate, initial assessment is appropriate, subsequent measurements have not been carried out, and disclosures have not been made.
Analisis Pelaporan dan Pertanggungjawaban Bantuan Sosial pada Laporan Keuangan Pemerintah Kota Bekasi Tahun 2019 - 2022 Amanda, Delia Rana; Perdana, Petrolis Nusa; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.05

Abstract

The significant increase in the allocation of social assistance funds is a problem in Bekasi City. As the amount of funds allocated increases, the risk of misuse or waste may also increase. The purpose of this study is to analyze the policy on the budget used for social assistance and find out the regulatory basis. As well as knowing the reporting and accountability system of the realization or implementation of the social assistance budget at the Bekasi City Government in 2019 - 2022. This research uses a descriptive qualitative research design. The data used in this study are secondary data. The sample used in this study is the Bekasi City Regional Revenue and Expenditure Budget Realization Report 2019 - 2022. Analysis of documents used in this study such as: Budget Realization Report (LRA), documentation related to social assistance, and online data sources. The results showed that the policies and systems for reporting and accountability of Social Assistance (Bansos) in Bekasi City still have several weaknesses and obstacles that need to be strengthened.
Inclusive Financial Empowerment for MSMEs: Strengthening Capacity for Sustainable Growth through Digital Financial Literacy and Financing Nusa Perdana, Petrolis; Ngirfan, Achmad; Wida Rahmayani, Melia; Heryah, N.; Wahyudin Zarkasyi, M.; Winarningsih, Srihadi; Sukmadilaga, Citra
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 8 No. 2 (2024): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)

Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.008.2.06

Abstract

This community development initiative aimed to enhance Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through increased financial inclusivity and digital financial literacy, addressing challenges in sustainable growth. With a structured approach, the program collaborated with government-backed financial institutions, specifically the Pusat Investasi Pemerintah (PIP) and Pegadaian, to broaden access to tailored financing schemes. Digital financial literacy workshops were conducted to empower MSME, especially in Bandung urban area and rural area across West Java, with the skills to leverage financial technology for effective business management. The methodology encompassed participatory training, counseling, and monitoring to ensure practical knowledge application among 67 MSMEs participants across Bandung. Evaluation showed substantial improvements: 80% of participants secured financing through UMi and Pegadaian’s gold-pawn schemes, and 75% exhibited enhanced proficiency in digital financial tools, resulting in notable business efficiency gains. Despite limitations in digital infrastructure, particularly in rural areas, the program underscored the significance of accessible financial services and digital literacy for MSME resilience. Future recommendations emphasize expanding digital infrastructure, continuous training, and inclusive financing initiatives to foster MSMEs contributions to Indonesia’s economic sustainability.
Pengaruh Tingkat Pendidikan Pemilik, Praktik Akuntansi Dan Persepsi atas Insentif Pajak Terhadap Kepatuhan Perpajakan UMKM Zainal, Rr Fauziah Nur Rahmasari Putri; Perdana, Petrolis Nusa; Musyaffi, Ayatulloh Michael
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 22 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14590902

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are one of the sectors that have the potential to contribute to the state revenue. However, tax compliance among MSMEs is still very low, especially in the tax compliance of MSMEs in the East Ciputat District. The purpose of this study is to determine the influence of the owner's educational level, accounting practices, and perceptions of tax incentives on MSMEs' tax compliance. A total of 100 Individual Taxpayers of MSMEs were selected as respondents using the slovin formula. The sample determination method in this study is probability sampling through simple random sampling, and the technical analysis of the research data uses inferential statistics with the help of SmartPLS 4.0 (Partial Least Square) program. The results show that the owner's educational level, accounting practices, and perceptions of tax incentives significantly and positively influence MSMEs' tax compliance.
Analisis Indikator Kinerja Pelaksanaan Anggaran (IKPA) di Kementerian Desa Pembangunan Daerah Tertinggal dan Transmigrasi Tahun Anggaran 2020–2022 Irlian, Daffa; Perdana, Petrolis Nusa; Zairin, Gentiga Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.01

Abstract

This research was conducted to analyze the Budget Implementation Performance Indicators (IKPA) in the Ministry of Village Development of Underdeveloped Areas and Resettlement for the Budget Years 2020-2022. This study used a qualitative approach with a descriptive research design. The study obtained primary data from semi-structured interviews between the researcher and employees of the Ministry of Village Development of Underdeveloped Areas and Resettlement, as well as secondary data from the IKPA results for the budget years 2020-2022. Based on the results of the research, it was concluded that there were fluctuations in the weight of the IKPA value received by the Ministry of Village Development of Disadvantaged Regions and Transmigration. In the fiscal year 2020, the value was 89.83, obtained from 13 indicators, each with the following scores: Revisi DIPA: 87.50, Deviasi Halaman III DIPA: 71.29, Pagu Minus: 100, Data Kontrak: 86, Pengelolaan UP dan TUP: 100, LPJ Bendahara: 100, Dispensasi SPM: 0, Penyerapan Anggaran: 100, Penyelesaian Tagihan: 100, Konfirmasi Capaian Output: 100, Retur SP2D: 99.84, Renkas: 100, Kesalahan SPM: 80. In the fiscal year 2021, the score was 88.50, obtained from 13 indicators, each with the following scores: Revisi DIPA: 100, Deviasi Halaman III DIPA: 57,23, Pagu Minus: 100, Data Kontrak: 82, Pengelolaan UP dan TUP: 92, LPJ Bendahara: 100, Dispensasi SPM: 100, Penyerapan Anggaran: 61.42, Penyelesaian Tagihan: 100, Capaian Output: 100, Retur SP2D: 97.32, Renkas: 100, Kesalahan SPM: 80. In the fiscal year 2022, the score was 91.87, obtained from 8 indicators, each with the following scores: Revisi DIPA: 100, Deviasi Halaman III DIPA: 69,03, Penyerapan Anggaran: 85,16, Belanja Kontraktual: 88,65, Penyelesaian Tagihan: 94,38, Pengelolaan UP dan TUP: 96,38, Dispensasi SPM: 100, Capaian Output: 99,99.
STRATEGIC EMPOWERMENT OF SMES THROUGH DIGITAL FINANCIAL LITERACY: A CROSS-BORDER ENGAGEMENT FRAMEWORK USING SME ACCOUNTING STANDARDS AND FINANCIAL TECHNOLOGY TO SUPPORT SDG 9 Musyaffi, Ayatullah Michael; Suyono, Windy Permata; Anwar, Choirul; Perdana, Petrolis Nusa; Tek Wei, Andrew Saw; Kurniawan, Arief
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 2 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i2.222

Abstract

Small and Medium Enterprises (SMEs) are essential contributors to economic development, especially in emerging countries. However, many SMEs lack the necessary knowledge and tools to manage their finances effectively, particularly through standardized and digital approaches. This community engagement initiative seeks to enhance the digital financial literacy of SMEs through a cross-border collaboration between State University of Jakarta (Indonesia) and University Malaysia Sabah. The program introduced a structured empowerment framework that integrates SME accounting standards—particularly Indonesia’s SAK EMKM—with financial technology applications to support accurate and timely financial reporting. The activities included virtual training and mentoring on financial literacy, the use of cloud-based accounting tools, and simplified financial reporting procedures. Evaluation results showed significant improvement in participants’ ability to record transactions, prepare basic financial statements, and use digital accounting tools independently. This project demonstrates that integrating localized SME standards with financial technology can strengthen SME resilience, promote innovation, and contribute to Sustainable Development Goal 9 (Industry, Innovation, and Infrastructure).
Co-Authors Achmad Fauzi Adam Zakaria Ahmad Fauzi Alwan, Muhammad Amanda, Delia Rana Ariangga, Damal Arief Kurniawan Armeliza, Diah Choirul Anwar Citra Sukmadilaga Damayanti, Clarissa Aulia Dwi Handarini Erika Takidah Etty Gurendrawati, Etty Haryo Prakoso, Wisnu Hasiholan, Andreas Heryah, N. I Gusti Ketut Agung Ulupui Indra Pahala Irlian, Daffa Khairunnisa, Hera Lazuardi Adlitama Mubarok, Fikri Musyaffi, Ayatullah Michael Musyaffi, Ayatulloh Michael Mutia, Nafa Farha Nasution, Hafifah Ngirfan, Achmad RATNA SETYANINGSIH Rida Prihatni Rizka Bunga Mustika Rochmah, Rania Rr Fauziah Nur Rahmasari Putri Zainal Santi Susanti, Santi Sri Zulaihati Sururi, Rizki Muharam Susanti, Santi Suyono, Windy Permata Syifaurrohman, Mochammad Angga Tek Wei, Andrew Saw Tri Hesti Utaminingtyas, Tri Hesti Umi Widyastuti Wahyudin Zarkasyi, M. Wibisono, Diaz Wisang Wida Rahmayani, Melia Winarningsih, Srihadi Yuni Widawati Yunika Murdayanti, Yunika Zainal, Rr Fauziah Nur Rahmasari Putri Zairin, Gentiga Muhammad Zakaria, Adam