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All Journal EKSPANSI Jurnal Abdimas Sangkabira Jurnal Difusi Indonesian Journal of Economics and Management Indonesian Accounting Literacy Journal Journal of Comprehensive Science ASERSI : Jurnal Akuntansi Terapan dan Bisnis
Arry Irawan, Arry
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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ANALISIS DESKRIPTIF ATAS KERTAS KERJA PENYUSUNAN LAPORAN KEUANGAN FISKAL OLEH KANTOR AKUNTAN PUBLIK “X” Irawan, Arry; Setiawan, Setiawan; Utami, Fiesty
EKSPANSI Vol 9, No 2 (2017)
Publisher : Politeknik Negeri Bandung

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Abstract

Abstract: This study aims to obtain a valid and reliable knowledge on how the Public Accounting Firm prepares fiscal financial statements by using worksheet. This research uses descriptive qualitative method that is method which aims to describe and explain data or events with qualitative explanation sentences. The qualitative research method emphasizes on observational research methods in the field. In calculating corporate tax payable, corporate income statement is needed to calculate how much earnings before taxes obtained by the company in the current year. After that, we can calculate the company’s income tax payable. However, there are some differences between commercial income statement and the fiscal loss statement. So that a fiscal reconciliation is required. The fiscal reconciliation is made to make the commercial income statement in accordance with the provisions for taxation. So, it would be accepted as an income statement which is in accordance with tax rules and then it can be used for calculating income tax. Keywords: Worksheet, Public Finance Report, Public Accounting FirmAbstract:This study aims to obtain a valid and reliable knowledge on how the Public Accounting Firm prepares fiscal financial statements by using worksheet. This research uses descriptive qualitative method that is method which aims to describe and explain data or events with qualitative explanation sentences. The qualitative research method emphasizes on observational research methods in the field. In calculating corporate tax payable, corporate income statement is needed to calculate how much earnings before taxes obtained by the company in the current year. After that, we can calculate the company’s income tax payable. However, there are some differences between commercial income statement and the fiscal loss statement. So that a fiscal reconciliation is required.The fiscal reconciliation is made to make the commercial income statement in accordance with the provisions for taxation. So, it would be accepted as an income statement which is in accordance with tax rules and then it can be used for calculating income tax.  Keywords:Worksheet, Public Finance Report, Public Accounting Firm
OPTIMALISASI SISTEM INFORMASI AKUNTANSI TERHADAP PENCAPAIAN KARAKTERISTIK KUALITATIF LAPORAN KEUANGAN PEMERINTAH Irawan, Arry
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 10, No 1 (2018)
Publisher : Politeknik Negeri Bandung

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Abstract: This study examines the phenomenon of West Java Provincial Governments financial statements that received unqualified opinion (WTP) from the Supreme Audit Board (Badan Pemeriksa Keuangan) prepared after qualify  the qualitative characteristics aspects of a good Financial Statement. This study aims to test how much influence the availability of hardware and software availability as a major component of Accounting Information Systems which became a tool to produce government financial statements. The research method used is survey with primary data collection tool in the form of questionnaire. The relationship between research variables was analyzed by using multiple regression analysis with SPSS tool. The results showed that 1). there is a significant positive influence from the availability of Hardware and Software Availability collectively to the qualitative characteristics of the Municipal / Regency Government Financial Statements in West Java. 2). Hardware availability has a significant positive effect on Qualitative Characteristics of Government Financial Statements. 3). Software availability has a positive but insignificant effect on the qualitative characteristics of government financial statements. Keywords: Accounting Information System, Hardware Availability, SoftwarevAvailability, Qualitative Characteristics of Government Financial Statements
PENINGKATAN KEMAMPUAN DIGITAL MARKETING DAN KEPATUHAN PAJAK BAGI UMKM KULINER KOTA BANDUNG DI ERA PANDEMI COVID-19 Burhany, Dian Imanina; Suwondo, Sulistia; Mai, Muhamad Umar; Supriatna, Iyeh; Dahtiah, Neneng; Irawan, Arry; Sembiring, Etti Ernita; Afriady, Arif
Jurnal Difusi Vol. 5 No. 1 (2022): Jurnal Difusi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/difusi.v5i1.3308

Abstract

Dampak ekonomi pandemi Covid-19 terhadap UMKM (usaha mikro, kecil, dan menengah) masih berlangsung hingga tahun 2021 ini. Banyak UMKM yang merugi hingga gulung tikar karena menurun drastisnya penjualan akibat dibatasinya pergerakan masyarakat di luar rumah. Setelah pandemi berlangsung selama satu tahun, sudah seharusnya tahun 2021 ini menjadi tonggak untuk bangkitnya kembali UMKM. Salah satu cara yang dapat dilakukan adalah dengan perluasan pemasaran melalui digital marketing. Digital marketing merupakan upaya penting yang dapat dilakukan untuk membantu pemasaran produk UMKM mengingat kondisi pandemi telah memaksa masyarakat untuk melakukan berbagai aktivitas secara online. Pelaku UMKM juga menghadapi masalah pajak. Tingkat kepatuhan pajak pelaku UMKM masih relatif rendah yang terlihat dari rendahnya jumlah pajak yang dibayarkan dan SPT (Surat Pemberitahuan Tahunan) yang dilaporkan. Masalah digital marketing dan kepatuhan pajak ini juga dialami oleh pelaku UMKM kuliner Kota Bandung yang tergabung dalam Koperasi WJS (Wirausaha Baru Jawa Barat Sejahtera). Oleh karena itu solusi yang diberikan adalah dengan melaksanakan program PkM (Pengabdian kepada Masyarakat) untuk meningkatkan pengetahuan dan keterampilan teknik digital marketing dan perpajakan bagi anggota Koperasi WJS pelaku UMKM kuliner Kota Bandung. Metode yang digunakan adalah pelatihan dan pendampingan secara online. Evaluasi akhir yang dilakukan setelah pelatihan menunjukkan bahwa pengetahuan dan kemampuan peserta mengenai digital marketing dan perpajakan telah meningkat dibandingan sebelum pelatihan.
Perhitungan Rasio Keuangan sebagai Alat Penilaian Tingkat Kesehatan pada Koperasi Perbaikan Masyarakat Wanita (Permata) Kabupaten Kuningan Unsriyani, Enci; Irawan, Arry
Indonesian Accounting Literacy Journal Vol. 4 No. 2 (2024): Indonesian Accounting Literacy Journal (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i2.3336

Abstract

This research was conducted at the Women's Community Improvement Cooperative (Permata) Kuningan Regency. The research purpose is to determine the results of financial performance at Permata Cooperative. The research method is descriptive quantitative with data collection techniques using interviews and documentation. Data source used comes from Permata Cooperative's financial statements for 2016-2020. Based on the results for capital aspect, Permata Cooperative obtained total score of 10.50 points with predicate "Sufficiently Normal". For aspect of productive asset quality, obtained a total score of 24 points with predicate "Normal". For efficiency aspect, total score of 9 points was obtained with predicate "Normal". For liquidity aspect, it received the title "In Special Observation" with a score of 5 points in 2016-2019 and 3.75 points in 2020. Then for financial performance of Permata Cooperative, it obtained a score of 48.5 points for 2016-2019 and 47.25 points for 2020 with predicate "Sufficiently Healthy".
Tata Kelola pada Badan Usaha Milik Negara: Apakah Berpengaruh Terhadap Penghindaran Pajak? Irawan, Arry; Suwondo, Sulistia; Kusumastuti, Endah Dwi; Setiawan, Setiawan
Indonesian Accounting Literacy Journal Vol. 4 No. 3 (2024): Indonesian Accounting Literacy Journal (July 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i3.5957

Abstract

Indonesia has been adversely affected by tax avoidance practices carried out by both corporate and individual taxpayers. Therefore, it is crucial to control tax avoidance from within companies by implementing good corporate governance that ensures compliance with the law and prevents tax avoidance practices that violate regulations. This study aims to explore the influence of corporate governance on tax avoidance in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange. This quantitative research utilizes secondary data from the financial statements of companies listed on the Indonesia Stock Exchange from 2016 to 2022. The independent variables in this study are the number of directors, the number of commissioners, and the proportion of independent commissioners, while the dependent variable is tax avoidance. The study's findings reveal that the number of directors and commissioners have a positive impact on tax avoidance, whereas the proportion of independent commissioners has a negative and significant impact on tax avoidance.
Tourist Visitation Impact: Unveiling the Role of Domestic and Foreign Visitors in Shaping Hotel Tax Revenue in Bandung Irawan, Arry; Suwondo, Sulistia; Kusumastuti, Endah Dwi
Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.5062

Abstract

The city of Bandung, nicknamed Paris van Java, is a tourism destination in West Java. This city has advantages in terms of physical and cultural, making it an alternative to be visited by domestic and foreign tourists. For the Bandung city government, the visit of domestic and foreign tourists has the potential to increase local revenue sources, especially from local taxes. Local taxes that may arise from the number of tourist visits are hotel taxes. This study seeks to further explore the role of domestic tourist visits in increasing hotel tax revenues in the city of Bandung. This study uses descriptive and causal methods and uses a quantitative approach. The data used is secondary data with a time series from 2003 to 2019. Data analysis with multiple linear regressions and SPSS version 18 application assistance. The results show that partially domestic tourist visits have a significant effect on hotel tax receipts and foreign tourist visits do not have a significant effect. significant to hotel tax revenue in the city of Bandung. Meanwhile, domestic and foreign tourist visits have a significant effect on hotel tax revenues in the city of Bandung.
The Effect of PROPER Level Disclosure and C02 Emissions Intensity on Financial Distress Sembiring, Etti Ernita; Irawan, Arry; Kusumastuti, Endah Dwi
Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.5258

Abstract

This study aims to examine the effect of PROPER disclosure and CO2 intensity disclosure on financial distress. This study uses secondary data with documentation data collection techniques. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2017-2021 and submitting their annual financial reports. The reason why this study uses the type of manufacturing company is because manufacturing companies are the largest companies listed on the Indonesia Stock Exchange, besides that manufacturing companies are one of the types of companies that contribute the most carbon emissions in Indonesia. This study uses the Common Effect Model (CEM). The results showed that PROPER disclosure and CO2 intensity disclosure did not significantly affect financial distress.
PELATIHAN PENYUSUNAN HARGA POKOK PRODUK BAGI KELOMPOK USAHA PEMBUATAN ABON IKAN PATIN Rohendi, Hendi; Apriliawati, Yeti; Mulyandani, Vina Citra; Irawan, Arry; Nugraha, Arie Apriadi; Putra, Sugih Sutrisno; Novianty, Ira; Setiawan, Setiawan; Mauluddi, Hasbi Assidiki
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1161

Abstract

Desa Bojong Haleuang di Kecamatan Saguling, Kabupaten Bandung Barat, memiliki potensi besar dalam budidaya ikan patin, yang telah dimanfaatkan oleh masyarakat setempat untuk mendirikan kelompok usaha pembuatan abon berbahan baku ikan patin. Namun, kendala dalam pengelolaan keuangan dan penentuan harga pokok produk menyebabkan ketidakefisienan dan ketidakstabilan pendapatan. Pelatihan penyusunan harga pokok produk ini bertujuan untuk meningkatkan kapasitas kelompok usaha dalam menghitung biaya produksi dengan akurat dan menetapkan harga jual yang kompetitif. Tahapan pelatihan meliputi identifikasi dan klasifikasi biaya, perhitungan biaya bahan baku, tenaga kerja langsung, dan overhead, serta penyusunan harga pokok produk. Pelatihan ini mendukung berbagai poin SDGs, termasuk pengentasan kemiskinan, peningkatan ketahanan pangan, penciptaan pekerjaan layak, konsumsi dan produksi yang bertanggung jawab, serta konservasi ekosistem laut. Hasilnya, kelompok usaha diharapkan dapat mengelola biaya produksi lebih efisien, menetapkan harga jual yang sesuai, dan meningkatkan stabilitas pendapatan. Dengan demikian, pelatihan ini berkontribusi pada keberlanjutan usaha dan peningkatan kesejahteraan masyarakat Desa Bojong Haleuang.
Pengaruh Penerapan E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dimoderasi oleh Sosialisasi Perpajakan Apriliani, Kiki Rizki; Irawan, Arry
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 1 (2025): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i1.6171

Abstract

Motor vehicle taxpayer compliance is a key factor influencing provincial-level regional tax revenue. This revenue is crucial for funding local development. However, high levels of outstanding motor vehicle tax payments in many regions, including Subang, indicate low taxpayer compliance. This study examines the effect of implementing E, Samsat, on motor vehicle taxpayer compliance, moderated by tax socialization efforts at the Subang District SAMSAT office. A quantitative research design was employed, using random sampling to select respondents from the population of motor vehicle taxpayers registered at the Subang SAMSAT office. A sample of 100 respondents was determined using the Slovin formula, and data were collected via questionnaires. Partial Least Squares Structural Equation Modeling (PLS,‑SEM) analysis was conducted using SmartPLS version 4.1.1.2. The findings indicate that the implementation of E, Samsat, has a positive effect on motor vehicle taxpayer compliance. However, tax socialization does not moderate this effect. These results suggest that, while E, Samsat, implementation has improved taxpayer compliance in Subang, existing tax socialization efforts have not yet strengthened this effect.
Implementasi Cost-Leadership Strategy Dan Pembuatan Company Profile Pada Umkm Kuliner Kota Bandung Pasca Pandemi Covid-19 Trisyanto Surya, Rendra; Ernita Sembiring, Etti; Imanina Burhany , Dian; Suwondo, Sulistia; Irawan, Arry; Afriady, Arif
Journal of Comprehensive Science Vol. 1 No. 5 (2022): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v1i5.139

Abstract

Akibat dari pandemi Covid-19 yang hampir tiga tahun melanda Indonesia menyebabkan berubahnya strategi perusahaan agar tetap bisa bertahan karena diikuti oleh lesunya perekonomian. Hal ini sangat dirasakan oleh usaha kecil dan menengah (UKM). Agar dapat bangkit kembali, maka UKM tersebut harus melakukan berbagai upaya dan strategi yang tepat. khususnya menyangkut peningkatan daya saing. Daya saing,salah satunya dapat timbul dari harga jual produk yang kompetitif, selain tetap berkualitas. Strategi kepemimpinan biaya atau dikenal dengan istilah cost-leadership strategy menajdi salah satu pilihan. Strategi ini mengharuskan perhitungan harga pokok produksi yang efisien agar harga jual yang dihasilkan bersaing. Namunn, fenomena yang ada di kalangan pelaku UMKM adalah, masih banyak yang keliru dalam menentukan harga pokok produksi. Kesalahan dalam penentuan harga pokok berimbas pada kesalahan penentuan harga jual. Jika harga jual lebih tinggi dari yang seharusnya, produk perusahaan tidak mampu bersaing dengan produk perusahaan lainnya. Sedangkan jika harga jual lebih rendah dari yang seharusnya, perusahaan akan mengalami kerugian, yang tanpa disadari akan mengurangi modal kerja secara bertahap. Daya saing juga meningkat jika “dipercaya” oleh masyarakat dan menerapkan promosi yang tepat. Salah satu alat sarana untuk tujuan ini adalah company profile. Company profile yang baik dan informatif akan membantu perusahaan mengenalkan produk dan identitas perusahaan kepada konsumen, klien, dan perusahaan lain agar dipercaya (trusted) sebagai partner. Company profile berisikan sejarah, deskripsi, struktur organisasi, visi misi perusahaan, produk/jasa perusahaan, kelebihan dan pencapaian perusahaan, serta dokumentasi perusahaan (legal aspect) . Legal aspect kini menjadi penting di tengah maraknya “kebohongan” perusahaan yang berjualan online. Di dalam company profile dicantumkan Nomor Induk Berusaha (NIB) sebagai bukti legal dari keberadaan perusahaan,yang juga berfungsi sebagai media yang mudah dilacak oleh konsumen.Kedua dimensi permasalahan di atas juga dialami oleh pelaku UMKM Kuliner Kota Bandung yang tergabung dalam Koperasi WJS. Solusi yang akan diberikan dengan melaksanakan program PkM (Pengabdian kepada Masyarakat) dalam bentuk pelatihan dan pendampingan mengimplementasikan cost leadership strategy termasuk Activities-Based Management-nya.
Co-Authors Afriady, Arif Apriliani, Kiki Rizki Dahtiah, Neneng Dian Imanina Burhany Endah Dwi Kusumastuti, Endah Dwi Fiesty Utami Hasbi Assidiki Mauluddi Hendi Rohendi, Hendi Imanina Burhany , Dian Ishak, Jouzar Farouq Mochamad Umar Mai Mulyandani, Vina citra Novianty, Ira Nugraha, Arie Apriadi Putra, Sugih Sutrisno Riauli Susilawaty Hutapea Sembiring, Etti Ernita Setiawan Setiawan Supriatna, Iyeh Suwondo, Sulistia Tripuspitorini, Fifi Afiyanti Trisyanto Surya, Rendra Unsriyani, Enci Yanti Rufaedah, Yanti Yeti Apriliawati, Yeti