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All Journal JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JURNAL PENDIDIKAN TAMBUSAI Journal of Information System, Applied, Management, Accounting and Research Journal of Management - Small and Medium Enterprises (SME's) Jurnal Penkomi : Kajian Pendidikan dan Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Study & Accounting Research FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Journal Online Manajemen ELPEI (JOMEL) Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Publikasi Ekonomi dan Akuntansi Amnesty: Jurnal Riset Perpajakan
Aceng Kurniawan
Universitas Teknologi Digital
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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Analisis Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (Sak Etap) dalam Penyajian Laporan Keuangan pada Koperasi Sumber Bahagia Kota Bandung Putri, Ranti Amanda; Kurniawan, Aceng
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i2.6995

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis Penyajian Laporan Keuangan pada Koperasi Simpan Pinjam Sumber Bahagia Kota Bandung, dan untuk mengetahui dan menganalisis penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada Koperasi Koperasi Simpan Pinjam Sumber Bahagia Kota Bandung. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif, dimana sumber penelitian ini berdasarkan data yang diberikan oleh Koperasi Simpan Pinjam Sumber Bahagia Kota Bandung baik berupa data fisik maupun hasil wawancara langsung dengan pihak terkait. Berdasarkan hasil penelitian Koperasi Simpan Pinjam Sumber Bahagia Kota Bandung tidak membuat Catatan Atas Laporan Keuangan. Sedangkan menurut SAK ETAP Catatan Atas Laporan Keuangan melengkapi Gambaran Umum Koperasi, Informasi Tentang Penyusunan Laporan Keuangan, Kebijakan Akuntansi, dan Penjelasan Yang Mendukung Pos-Pos dan Perhitungan Hasil Usaha.
Analisis Perhitungan dan Pelaporan PPN untuk Menentukan Pajak Terutang di CV Greens Production Handayani, Hani; Kurniawan, Aceng
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.664

Abstract

CV Greens Production is a company that has been confirmed as a taxable entrepreneur and is required to comply with tax regulations. This study discusses how to calculate and report value added tax at CV Greens Production. The purpose of this study is to find out how to calculate and report value added tax in accordance with applicable laws, as well as to find out the amount of VAT payable. The research method used is qualitative by way of observation, interviews, and documentation by carrying out calculations according to the company and comparing based on the tax law through tax invoice data and reporting in the 2022 period. Based on the results of the research conducted, it can be concluded that CV Greens Production has not implemented related to input VAT crediting, the calculation and reporting are in accordance with Law No. 42 of 2009 and result in VAT payable of IDR 25,708,210. Keywords: VAT, Calculation, Reporting, VAT Payable.
Analisis Perhitungan dan Pelaporan PPN untuk Menentukan Pajak Terutang di CV Greens Production Kurniawan, Aceng; Handayani, Hani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.707

Abstract

CV Greens Production is a company that has been confirmed as a taxable entrepreneur and is required to comply with tax regulations.This study discusses how to calculate and report value added tax at CV Greens Production.The purpose of this study is to find out how to calculate and report value added tax in accordance with applicable laws, as well as to find out the amount of VAT payable.The research method used is qualitative by way of observation, interviews, and documentation by carrying out calculations according to the company and comparing based on the tax law through tax invoice data and reporting in the 2022 period. Based on the results of the research conducted,it can be concluded that CV Greens Production has not implemented related to input VAT crediting, the calculation and reporting are in accordance with Law No. 42 of 2009 and result in VAT payable of IDR 25,708,210. Keywords: VAT, Calculation, Reporting, VAT Payable.
Analisis Perhitungan dan Pelaporan PPN untuk Menentukan Pajak Terutang di CV Greens Production Kurniawan, Aceng; Handayani, Hani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.707

Abstract

CV Greens Production is a company that has been confirmed as a taxable entrepreneur and is required to comply with tax regulations.This study discusses how to calculate and report value added tax at CV Greens Production.The purpose of this study is to find out how to calculate and report value added tax in accordance with applicable laws, as well as to find out the amount of VAT payable.The research method used is qualitative by way of observation, interviews, and documentation by carrying out calculations according to the company and comparing based on the tax law through tax invoice data and reporting in the 2022 period. Based on the results of the research conducted,it can be concluded that CV Greens Production has not implemented related to input VAT crediting, the calculation and reporting are in accordance with Law No. 42 of 2009 and result in VAT payable of IDR 25,708,210. Keywords: VAT, Calculation, Reporting, VAT Payable.
Pengaruh Kualitas Pelayanan, Keterikatan Emosional, dan Religiusitas Terhadap Kepuasan Nasabah dan Loyalitas Nasabah: Survei Pada Nasabah Bank BJB Syari’ah Jawa Barat, Banten Dan DKI Jakarta Aceng Kurniawan; Saldi Rizki Nugraha
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.3944

Abstract

This study aims to analyze the influence of service quality, emotional attachment, and religiosity on customer satisfaction and loyalty of Bank BJB Syariah customers in West Java, Banten, and DKI Jakarta. The method used was a quantitative survey with data collected via Google Forms and purposive – quota sampling, involving 240 respondents. Data analysis using IBM SPSS Version 20 showed that service quality and emotional attachment significantly affect customer satisfaction, while religiosity does not have a significant effect. Furthermore, service quality, emotional attachment, and religiosity significantly influence customer loyalty. Customer satisfaction also has a significant effect on loyalty. Mediation testing using the Sobel calculator revealed that customer satisfaction mediates the effect of service quality and emotional attachment on loyalty but does not mediate the effect of religiosity on loyalty. These findings emphasize the importance of improving service quality and emotional attachment to maintain customer satisfaction and loyalty. Although religiosity does not have a direct or mediated effect through satisfaction, segmenting customers based on religiosity levels remains important for Bank BJB Syariah’s marketing strategy
Implementation of Electronic Fiscal Tools (EFD) in Increasing Restaurant Taxpayer Compliance and Restaurant Tax Revenue in Bandung City Asri Banyu Pertiwi; Aceng Kurniawan
Jurnal Riset Perpajakan: Amnesty Vol 7 No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16556

Abstract

This research is motivated by various problems related to the implementation of Electronic Fiscal Tools, including network problems. This research aims to determine the extent to which the implementation of the Electronic Fiscal Tool (EFD) has increased restaurant taxpayer compliance and restaurant tax revenue in the city of Bandung. The theory used to measure taxpayer compliance is Nurmantu's theory, while to measure effectiveness the theory of Minister of Home Affairs Decree Number 690,900,327 of 1996 is used. Researchers use a case study approach, which is a type of qualitative research, as an important part of the research process. The object of this research was carried out at the Bandung City Regional Revenue Agency Office and the restaurant taxpayer's place. In collecting data, researchers use primary and secondary data such as interviews, observation and documentation. The results show that in the implementation process of the Implementation of Electronic Fiscal Tools (EFD) in Increasing Restaurant Taxpayer Compliance and Restaurant Tax Revenue in the City of Bandung it can be said to be quite optimal. Although there are still many shortcomings or obstacles faced by the Bandung City Bapenda in the first year of using the Electronic Fiscal Tool (EFD)
Co-Authors Adellia Futri Aldy Ilham Kurnia Alya Meisya Ichwanda Andi Gunawan Angel Kurnia Asri Banyu Pertiwi Bagus Wijonarko Citra Nensih Cucu Ardila Dede Ramadani Denis Hutauruk Desi Ratna Sari Durahman Eka Suanti Pere Elis Lidiawati Farhan Priatna Fathurrahman Fujianti, Nenden Asri Hani Handayani, Hani Iqbal Saepul Huda Mega Ayu Amalia Sudrajat Meilani Purwanti Muhammad Faisal Muhammad Irsyad Naufal Muslim Faisal Muthia Nur Shabrina Nur Shidik, Yusup Maulana Pertiwi, Asri Banyu Putri, Aulia Yunianti Putri, Ranti Amanda Ranti Amanda Putri Ranti Nursyaban Resti Andestiani Saldi Rizki Nugraha Sigit Pamungkas Siska Nur Apriliani Vega Permana Wanda Andika Prayudha Wanda Choirunisa Zenab, Nuna Siti