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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Riset Akuntansi Politala Open Access Indonesia Journal of Social Sciences Open Access Indonesia Journal of Social Sciences Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Sustinah Limarjani
Universitas Lambung Mangkurat
Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Digitalisasi Laporan Keuangan BUMDes Kayu Bawang Rahma Yuliani; Rawintan Endas Binti; Sustinah Limarjani; Alfian Misra; Enny Hardy; Nur Astri Sari; Muhammad Yasin
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 1, No 1 (2021)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1478.192 KB) | DOI: 10.20527/ilung.v1i1.3459

Abstract

BUMDes Kayu Bawang which is located in Gambut, Banjar Regency, South Kalimantan is one of the BUMDes that has received village funds and has initiated several business activities such as duck farming, savings and loan businesses and building blocks. The success of BUMDes Kayu Bawang depends on BUMDes management related to planning, organizing, actualizing, controlling and evaluating (Yuliani, 2017). These five things have not been implemented optimally in the management of BUMDes Kayu Bawang so that the business unit they have started has failed. The failure of the business unit at the Kayu Bawang BUMDes is also related to the transparency and accountability of the financial management of village funds. Where the preparation of financial reports on BUMDes is the main obstacle due to the limited ability of human resources in managing BUMDes. Therefore it is necessary to design an appropriate application, training and assistance in the planning and preparation process of the BUMDes Kayu Bawang financial report. The right technology aplication is needed so that BUMDes Kayu Bawang can compile financial reports in an integrated manner in the context of transparency and accountability. The Ministry of Finance's Guidelines on BUMDes Financial Reports state that reports prepared by BUMDes managers must comply with Financial Accounting Standards.Keywords: BUMDes, Financial Reports, Financial Accounting Standards
Pendampingan Pembuatan Laporan Keuangan pada BUMDesa Mandi Kapau Timur Sustinah Limarjani; Rawintan Endas Binti; Enny Hardi; Nur Astri Sari; Muhammad Yasin; Dwianto Mukhtar Latiif; Wahyudin Nur; Muhammad Nordiansyah; Rahma Yuliani
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 2, No 1 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ilung.v2i1.5112

Abstract

Dalam pengelolaan keuangan BUMDes Mandi Kapau Timur masih terdapat kendala dalam pengolahan laporan keuangan karena keterbatasan sumber daya manusia dan sistem informasi yang belum memadai. Kegiatan pengabdian kepada masyarakat ini ditujukan untuk melakukan pendampingan pembuatan laporan keuangan pada BUMDes Mandi Kapau Timur. Metode yang digunakan adalah pendampingan yang diberikan kepada pengelola BUMDes Mandi Kapau Timur untuk mengoperasikan aplikasi untuk membuat laporan keuangan. Melalui kegiatan pendampingan yang dilakukan, pengelola BUMDes Mandi Kapau Timur berhasil mengoperasikan aplikasi dan membuat laporan keuangan secara mandiri.
EFEKTIVITAS PENERIMAAN DAN KONTRIBUSI PBB-P2 TERHADAP PENDAPATAN ASLI DAERAH KOTA BANJARMASIN SEBELUM DAN SESUDAH PEMBEBASAN SANKSI ADMINISTRASI PBB-P2 DENGAN PENERAPAN PERATURAN WALI KOTA BANJARMASIN NOMOR 31 TAHUN 2021 Firda Hasna Kamila; Sustinah Limarjani; H. Alfian
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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Abstract

The purpose of this study is to be able to determine the effectiveness of the receipt and contribution of PBB-P2 to the Banjarmasin City Pad before and after the exemption of UN-P2 administrative sanctions with the application of Banjarmasin Mayor Regulation Number 31 of 2021. Based on the research that has been carried out, it can be seen that the effectiveness of UN-P2 admission before the release of UN-P2 administrative sanctions with the application of Banjarmasin Mayor Regulation Number 31 of 2021 is 119.16% with very effective criteria, while after the release of UN-P2 administrative sanctions with the application of Banjarmasin Mayor Regulation Number 31 of 2021 is lower, namely 111.29% with very effective criteria. Meanwhile, the contribution of PBB-P2 to the Banjarmasin City Pad before the release of UN-P2 administrative sanctions with the application of Banjarmasin Mayor Regulation Number 31 of 2021 was 6.81%, while after the release of UN-P2 administrative sanctions with the application of Banjarmasin Mayor Regulation Number 31 of 2021, it was higher at 8.22%. The exemption of UN-P2 administrative sanctions with the application of Banjarmasin Mayor Regulation Number 31 of 2021 is considered unsuccessful in increasing the effectiveness of UN-P2 revenue, but has succeeded in increasing the contribution of PBB-P2 to banjarmasin city pad
EFEKTIFITAS PENERIMAAN PAJAK KENDARAAN BERMOTOR RODA DUA DAN KONTRIBUSI TERHADAP TOTAL PENERIMAAN PAJAK KENDARAAN BERMOTOR : STUDY KASUS DI UNIT PELAYANAN PENDAPATAN DAERAH (UPPD)/SAMSAT BANJARMASIN 1 DAN BANJARMASIN 2 TAHUN 2016 DAN 2019 Mellyana; Sustinah Limarjani; Akhmad Sayudi
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 1 (2021)
Publisher : Universitas Lambung Mangkurat

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Abstract

This final project report aims to determine the level of effectiveness of PKB payments at Samsat Banjarmasin 1 and Banjarmasin 2 as well as the total revenue contribution of Two Wheel PKB in UPPD/Samsat Banjarmasin 1 and Banjarmasin 2
EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN BALANGAN TAHUN 2017-2019 Riswan Haryadi; Sustinah Limarjani; Rina Fariany
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 1 (2021)
Publisher : Universitas Lambung Mangkurat

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Abstract

The purpose of the research is basically to find out more: (1) How effective local tax revenues are for 2017-2019 local revenue. (2) What is the level of achievement of realization targeted by the Balangan Regency Regional Finance Agency during the receipt of Regional Taxes on 2017-2019 Regional Original Revenue.
ANALISIS PENERIMAAN PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DAN KONTRIBUSINYA TERHADAP BADAN PENDAPATAN DAERAH PROVINSI KALIMANTAN TENGAH Nada Okta Anugrah; Enny Hardi; Sustinah Limarjani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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Abstract

To find out and analyze PBBKB receipts in Central Kalimantan Province for the 2018 to 2020 fiscal year and the development of contributions by 2018 to 2020 regional budget revenues are the objectives of this study. The results of this study indicate that the percentage in 2018 shows the highest percentage compared to 2018 to 2020 and the smallest contribution percentage is in 2020. The percentage of contributions given is not the same as the nominal PBBKB revenue and regional income in budget recording and final realization. year.
EFEKTIVITAS DAN KONTRIBUSI PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH KOTA BANJARMASIN TAHUN 2018-2020 Olifia Mita Injelina; Sustinah Limarjani; Kadir
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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Abstract

Banjarmasin is a city that on average has a motorized vehicle. Therefore, researchers took objects in Banjarmasin to find out how effective the Parking Tax is on the PAD of the city of Banjarmasin. The results of this study indicate that the parking tax collection in Banjarmasin is categorized as very effective, it can be seen from the realization of parking tax receipts from 2018-2020 reaching an average of 104.64% and all contributions obtained from the Parking Tax to the PAD of Banjarmasin City in 2018 -2020 an average of 3.16%.
PERHITUNGAN DAN TATA CARA PEMOTONGAN PPH PASAL 21 ATAS ANGGOTA POLRI PADA POLRES BARITO UTARA KALIMANTAN TENGAH Winda Dewi Nurhanisa; Sustinah Limarjani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 1 No. 1 (2020)
Publisher : Universitas Lambung Mangkurat

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Abstract

The purpose of this study was to determine the calculation of PPh Article 21 and to know the procedures for withholding Income Tax Article 21 on the income of Polri members at the North Barito Police Station, Central Kalimantan. The results of this study indicate that: First, make a comparison between the calculation of PPh Article 21 of the North Barito Police, namely using the GPP application which is automatically calculated with manual calculations taught during lectures. The calculation of the North Barito Police is in accordance with the applicable laws and regulations. Second, the procedure for deductions at the North Barito Police, namely the Paying Officer makes monthly deductions by inputting the income of Polri members in the GPP application which will be deducted automatically. Then, the Paying Officer uses the SAS application to issue the relevant monthly salary SPM as BUN, then it is printed and sent to the KPPN. The payroll process is carried out until the SPPD is issued by the KPPN and will be forwarded to the BRI Bank account of each member.
ANALISIS EFEKTIVITAS PENERAPAN TAPPING BOX SEBAGAI MONITORING PAJAK DAERAH (STUDI PAJAK RESTORAN, HOTEL, HIBURAN, DAN PARKIR) Latifah Rafika; Sustinah Limarjani
Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i2.183

Abstract

This study was conducted with the intention of learning more about and analyzing the benefits of implementing the tapping box policy, the limitations that exist in the use of the regional tax tapping box for Banjarbaru City, as well as the efforts made to get around these barriers. It also had the goal of learning more about and analyzing the effectiveness of the application of tapping boxes as regional tax monitoring. The focus of this research is on four local taxes in Banjarbaru City the restaurant, hotel, entertainment, and parking taxes all of which have already adopted the usage of tapping tool boxes, totaling 79 taxpayers in the city. Both primary and secondary data sources were utilised in this study's data collection. The appropriate policy, the right implementer, the right goal, the right environment, and the right procedure are the five criteria that must be met for a policy to be considered successful in the data analysis approach. The study's findings indicated that the tapping box policy application as a means of monitoring local taxes may be regarded as successful since it already satisfies all five requirements for a policy to be deemed effective.
PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, & PROFITABILITAS TERHADAP HASIL PEMERINGKATAN KOPERASI OLEH LIPK LP2UKM DI KALSEL TAHUN 2021 Myalda Diani Koesasih; Sustinah Limarjani
Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i2.214

Abstract

The purposes of this study are to find out and analyze the effect of liquidity, solvency and profitability ratios on the cooperative ranking results by LIPK LP2UKM in South Kalimantan in 2021. The independent variables used in this study are liquidity ratios, solvency ratios and profitability ratios. Meanwhile, the dependent variable used in this study is the cooperative ranking results. The population used in this this study is all cooperatives ranked by LIPK LP2UKM in 2021 with a total amount of 50 cooperatives. The sample selection in this study used a purposive sampling method with a total amount of 47 cooperatives. This research is a quantitative descriptive study using secondary data in the form of Cooperative Ranking Reports for 2021 and Cooperative Financial Reports. Data are processed using multiple linear regression analysis through SPSS version 26.0. The results of this study prove that the liquidity ratio has an effect on cooperative ranking results, the solvency ratio has an effect on cooperative ranking results, and the profitability ratio has no effect on cooperative ranking results.
Co-Authors Akhmad Sayudi Alfian Misra Dwianto Mukhtar Latiif Enny Hardi Enny Hardy Fatimah Firda Hasna Kamila H. Alfian Kadir Latifah Rafika Mellyana Muhammad Yasin Muhammad Yasin Myalda Diani Koesasih Nada Okta Anugrah Nathania, Gracella Nordiansyah, Muhammad Nur Astri Sari Olifia Mita Injelina Rahma Yuliani Rasidah Rawintan Endas Binti Rawintan Endas Binti Rifqi Novriyandana Rina Fariany Riswan Haryadi Shintia Deviana Syaiful Hifni Wahyudin Nur Winda Dewi Nurhanisa