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All Journal Jurnal Ekonomi dan Kewirausahaan Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam EKUITAS (Jurnal Ekonomi dan Keuangan) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat AKTUAL Wasana Nyata Jurnal Bisnis Manajemen dan Akuntansi Proceeding of International Conference Health, Science And Technology (ICOHETECH) WASANA NYATA Mabha Jurnal Malahayati International Journal of Nursing and Health Science
Antin Okfitasari, Antin
Universitas Duta Bangsa Surakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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The Conceptual Model Of Crisis Management In Facing The Covid-19 Pandemic For Tourism Destinations Tri Wahyuningsih; Antin Okfitasari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6691

Abstract

The study aims to find a crisis management model in the tourism system affected by COVID-19. This study uses a thematic analysis approach to systematically examine the literature. The results of the literature review show that the COVID-19 system and impacts include psychological, health, social, economic, cultural, technological, environmental, and political perspectives. A large amount of literature has described the phases of crisis management in tourism. Management must address disruptive events at three stages before, during, and before. In this way, in the case of industry, stakeholders can react, design, and reorganize new approaches to deal with impending crises. The results of the study also show that measures to deal with the crisis in the tourism sector, in particular, can be carried out through four stages of the resilience cycle, namely system collapse, reorganization, growth, and consolidation.
PELATIHAN DAN PENDAMPINGAN PROFESIONALITAS PENGELOLAAN KEUANGAN PADA UMKM LINTANG KEJORA GIFT DI SURAKARTA Ety Meikhati; Antin Okfitasari; Rita Wahyuningsih; Dewi Oktaviyanti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 1 (2023): BUDIMAS : VOL. 5, NO.1, 2023
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i1.7327

Abstract

Lintang Kejora Gift merupakan pelaku usaha yang merintis usaha membuat produk tas dan dompet dengan unsur etnik yang kuat menggunakan bahan batik khas Solo untuk souvenir atau gift. Selama membangun usaha 7 tahun ini, kendala yang dialami adalah permodalan. Meskipun telah dibangun selama 7 tahun, Lintang Kejora Gift belum memiliki pembukuan yang baik, sehingga belum menunjukkan profesionalitas dalam pengelolaan keuangan. Berpijak dari masalah tersebut, maka pengabdian kepada masyarakat ini diusulkan untuk membantu mencari solusi yang tepat. Tujuan pendampingan ini adalah mitra agar memahami mengenai akuntansi yaitu berkaitan dengan pelaporan keuangan yang sesuai dengan SAK EMKM. Kegiatan PKM dilakukan melalui metode pelatihan dan juga pendampingan yang diikuti oleh owner dan stafnya. Secara umum solusi yang dapat diberikan adalah pemberian pengetahuan, pemahaman pengelolaan keuangan sebagai langkah awal solusi. Kemudian dilakukan diskusi untuk menyelesaikan masalah yag dihadapi. Alternatif yang dapat dilakukan adalah dengan evaluasi sistem pembukuan yang telah dilakukan. Secara khusus memberikan pelatihan pembukuan dan pendampingan pengelolaan keuangan, sehingga Lintang Kejora Gift dapat menampilkan profil usaha yang kredibel lewat laporan keuangan dan mudah mendapatkan bantuan permodalan untuk mempercepat pertumbuhan bisnis. Mitra sangat antusias dengan penjelasan dan pendampingan yang diberikan oleh tim pengabdian. Luaran IPTEK yang dicapai adalah ilmu praktis tentang akuntansi sederhana yaitu pembuatan laporan keuangan sesuai dengan SAK EMKM.
PENDAMPINGAN PROGRAM MELEK PAJAK BAGI KADER PKK DESA KUTO KECAMATAN KERJO KABUPATEN KARANGANYAR Ety Meikhati; Antin Okfitasari; Andhita Kusuma Putri; Siti Nur Azizah
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.10710

Abstract

Masih banyak masyarakat yang belum memahami secara komprehensif tentang pajak. Kader PKK Desa Kuto Kecamatan Kerjo Kabupaten Karanganyar menjadi mitra dalam kegiatan PKM ini. Desa Kuto menjadi pusat perekonomian di Kecamatan Kerjo. Kesadaran pembayaran PBB di Desa Kutho sudah cukup bagus, dengan data yang ada sebesar 60% warganya telah melakukan pemabayaran. Akan tetapi, dari analisis situasi diketahui bahwa para Kader PKK menganggap tidak perlu belajar pajak karena yang penting adalah para bapak. Kondisi ini akhirnya berakibat pada mindset yang salah tentang pajak,pemahaman jenis pajak yang tidak komprehensif dan butanya peran pajak dalam dana desa. Berpijak dari masalah tersebut, maka pengabdian kepada masyarakat ini diusulkan untuk membantu mencari solusi yang tepat. Tujuan pendampingan ini adalah mitra agar memahami mengenai pajak, jenis pajak serta peran pajak dalam penerimaan negara dan khusunya dana desa. Harapannya adalah bisa merubah mindset yang kurang tepat yang dimiliki para kader PKK Desa Kuto. Kegiatan PKM dilakukan melalui metode sosialisasi dan juga pendampingan yang diikuti oleh kader PKK Desa Kuto. Secara umum solusi yang dapat diberikan adalah pemberian pengetahuan, pemahaman gterkait arti pajak, peran pajak dalam penerimaan negara dan khusunya dana desa serta jenis pajak. Selanjutnya dilakukan diskusi untuk mendalami lebih lanjut mindset kader PKK terkait pajak. Alternatif yang dapat dilakukan adalah berdiskusi untuk meluruskan persepsi yang kurang tepat terkait pajak dan peran wanita dalam program melek pajak ini. Mitra sangat antusias dengan penjelasan dan pendampingan yang diberikan oleh tim pengabdian. Luaran yang dicapai adalah perubahan mindset kader PKK Desa Kuto tentang pajak , jenis pajak dan peran pajak serta peran wanita dalam menuju kesadaran pajak telah berubah.
SEMERU BANGKIT: MOTIVASI MENUMBUHKAN SEMANGAT DAN PENYALURAN BANTUAN SOSIAL PENGUNGSI SEMERU DI LUMAJANG JAWA TIMUR (PKM NASIONAL ASOSIASI DOSEN AKUNTANSI INDONESIA) Antin Okfitasari; Devi Narulitasari; Arfan Ikhsan; Edy Supriyono
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.10293

Abstract

The eruption of Semeru is an unexpected disaster without any signs of nature. Mount Semeru emits thick hot clouds. The areas that were quite badly affected by the disaster were Supiturang Village, Curah Kobokan Village and Sumberwuluh Village, Lumajang, East Java. The consequences of this disaster resulted in casualties and thousands of residents being displaced. Deep grief and unsupportive situations should be a factor in the economic and social paralysis of the people affected by the disaster. The partners of this PKM are the residents of the three villages that were most affected by the disaster. The aim of this PKM is for partners to grow enthusiasm to bounce back after a disaster and distribute social assistance to ease the burden on residents affected by the disaster. This national PKM is conducted by accounting lecturers who are members of ADAI. Refugees feel very happy and motivated again to get out of the downturn caused by the disaster. They were very enthusiastic and grateful for the assistance provided in this PKM. The output of science and technology that has been achieved is a change in the attitude of residents affected by disasters from apathy to enthusiasm to get up and a sense of optimism to improve and be prepared if disaster comes again
KAJIAN DESKRIPSI SUMBER KEUANGAN DAERAH PASKA OTONOMI DAERAH Antin Okfitasari; Arum Widiastuti
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.14015

Abstract

Regional autonomy has brought changes in regional government governance, including regional financial management. The aim of this research is to find out the sources of regional income after regional autonomy and to find out the problems that arise regarding regional sources of income from the perspective of the laws that regulate them. This research uses a descriptive qualitative approach with a literature review. This research data was collected from articles and statutory regulations that are relevant to the legal basis of regional finance before and after regional autonomy, sources of regional income and problems that arise related to regional income through Google, Google Scholar and ScienceDirect. Miles and Huberman's interactive model of data analysis is used as data analysis in this research. The research results show that there are changes in the categories and details of regional income from Law no. 17 of 2023, Law no. 32 of 2004 and Law no. 23 of 2014. There have been no changes in the Law. Regional balance certainly has the impact of inconsistencies in the categorization of central government transfer funds to regional governments. Keywords: Regional finance, regional autonomy, regional income, PAD, transfer funds
Pemahaman Aturan Pajak, Kesadaran Wajib Pajak, Kualitas Pelayanan Pajak Dan Kepatuhan Pelaku E-Commerce di Karesidenan Surakarta Safitri Nur Rohmah; Erna Chotidjah; Antin Okfitasari
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10367

Abstract

The aim of this study is to empirically show the effect of understanding tax rules, awareness of taxpayers and quality of tax services on e-commerce compliance. Online trading is inseparable from a tax known as the e-commerce tax. This research method uses a descriptive approach, by collecting data from questionnaires and literature. The data used are primary data by using a Likert scale questionnaire on e-commerce actors in Karasidenan Surakarta. The results of the study prove that understanding of tax rules affects compliance with e-commerce actors, taxpayer awareness does not affect compliance with e-commerce actors and the quality of tax services affects compliance with e-commerce actors.
PENGETAHUAN PAJAK, PERSEPSI, MOTIVASI DAN MINAT PAJAK PADA MAHASISWA Gilang Restu Ramadhan; Erna Chotidjah; Antin Okfitasari
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10452

Abstract

The purpose of this study was to find out about the influence of tax knowledge, perceptions and motivation on tax interest of students who have taken taxation courses at universities in the city of Surakarta. The number of tax officials who have decreased has created opportunities for students who wish to have a career in taxation. In forming their interest in the field of taxation is usually determined by the knowledge of taxes obtained, then the perception and motivation. This research is a type of quantitative research with a descriptive approach. This study uses data processing with the Multiple Linear Regression Analysis method. The subjects in this study were students. The population and sample in this study are students who have taken taxation courses at universities in the city of Surakarta. The sample collection used a purposive sampling technique and a total of 109 questionnaire data were obtained which were processed using SPSS v23. The results showed that tax knowledge had a significant negative effect on student tax interest, perception had a significant positive effect on student tax interest and motivation had a non significant positive effect on student tax interest.
Mengapa Wajib Pajak Berminat Menggunakan Jasa Konsultan Pajak? Nafisah Novalia; Antin Okfitasari; Rosyid Nur Anggara Putra; Ahmad Pauyan
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4928

Abstract

This study aims to obtain empirical evidence to determine the variables that affect why the taxpayer’s using tax consultants. The independent variables in this study are knowledge, tax consultant perceptions, tax sanctions, taxpayer motivation, and tax incentives. The dependent variable in this study is the interest in using the services of a tax consultant. The data in this study are primary data obtained from a questionnaire sample of 83 individual taxpayers in the Solo Raya area, using the purposive sampling method. The data analysis technique used multiple linear, the data was processed using SPSS 22. The results of the analysis showed that knowledge, perception of tax consultants, tax incentives, and motivation of taxpayers influenced the interest in using tax consultant services. However, tax sanctions do not affect interest in using the services of a tax consultant.
Potensi Sport Tourism Terhadap Perekonomian di Kota Solo: ASEAN Para Games Event 2022 Doni Mardiyanto; Antin Okfitasari
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.9090

Abstract

Indonesia kembali dipercaya untuk menyelenggarakan event kejuaraan olahraga kancah internasional, yakni ASEAN Para Games XI. Pariwisata Olahraga (Sport Tourism) tersebut berlangsung di Kota Solo dan memberikan dampak positif terhadap pertumbuhan ekonomi. Penelitian ini bertujuan untuk menganalisis potensi sport tourism terhadap perekonomian di Kota Solo, Jawa Tengah. Teknik pengumpulan data melalui observasi, wawancara, studi lapangan dan studi literatur, yang mana subjek penelitian melibatkan pemangku kebijakan, otoritas olahraga terkait, pelaku usaha dan masyarakat sekitar. Metode penelitian yang digunakan adalah deskriptif dengan menggunakan analisis SWOT. Hasil analisis menunjukkan bahwa potensi sport tourism terhadap pertumbuhan ekonomi pada perhelatan ASEAN Para Games XI sangat besar mulai dari sektor usaha mikro kecil dan menengah, sektor perhotelan, sektor pariwisata, dan ketersediaan lapangan kerja. Sementara permasalahan covid-19 serta sarana dan prasarana untuk atlet disabilitas yang kurang bagi disabilitas menjadi kelemahan dalam pelaksanaan event dua tahunan ini, walaupun sudah teratasi. Peluang lain adalah momentum tepat untuk terus melakukan pengembangan para atlet dan menjaga serta meningkatkan prestasi di event berikutnya, serta kesuksesan event ini menjadikan Solo sebagai kota ramah disabilitas. Hal ini menjadi daya tarik sendiri untuk event olahraga nasional dan internasional..Disisi lain ancaman berupa kekuatiran keamanan dari luar juga telah diantisipasi dengan baik, terbukti perhelatan ASEAN Para Games XI di Kota Solo telah berjalan dengan sukses, di mana tuan rumah Indonesia menjadi juara umum
Analisis Komparatif Disimiliaritas Parameter Audit Perpajakan dan Audit Komersial Anugraheni, Bernadetha Desy; Okfitasari, Antin
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15098

Abstract

The phenomenon of inaccurate information in the business and financial world is a common thing but has an influence on the presentation of precise and accurate information and can be accounted for the truth to information users. This factor is the background for the need for an examination or audit as a form of follow-up. Audit is an important part and process to ensure transparency, accountability, and regulatory compliance in the business and financial world. Although they have the same activities such as checking documents for data inaccuracies, tax audits and commercial audits have different specific objectives. The research method used is literature review. The data source used is data. Data collection using literature study. The data analysis technique used is descriptive qualitative. There are similarities in the general objectives between tax audits and commercial audits, namely wanting to ensure that the information, data, and information reported is in accordance with the provisions and is accurate, but there are still different parameters in several aspects of tax audits and commercial audits Kata Kunci : audit pajak, audit komerisal, akuntanbilitas informasi, pemeriksaan
Co-Authors Agus Suyatno Ahmad Pauyan Andhita Kusuma Putri Anugraheni, Bernadetha Desy Arum Widiastuti Chotidjah, Erna Della Restiana Devi Narulitasari Dewi Oktaviyanti Edy Supriyono Erna Chotidjah Suhatmi Ety Meikhati Gilang Restu Ramadhan Ikhsan, Arfan Indah Puji Lestari Indra Hastuti Lyly Katniaty Maharani Chikita Angelina Mardiyanto, Doni Nafisah Novalia Novemy Triyandari Nugroho Novianingsih, Rika Nur Rohmah, Safitri Pramudita, Gadis Putra, Rosyid Nur Anggara Rahmawati, Sukma Ramadhan, Gilang Restu Riska Rosita Rita Wahyuningsih Safitri Nur Safitri Nur Rohmah Samsul Rosadi Sari, Vanisa Ratna Septi Wulandari SEPTI WULANDARI Shofiyyatul Bariyyah Siti Nur Azizah Sundari . Sundari Sundari Suprihatin Suprihatin Suprihatin Titik Setyaningsih Tri Djoko Santosa Tri Wahyuningsih Widiastuti, Arum Wulan Suci Rachmadani