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All Journal E-Journal Perdagangan Industri dan Moneter e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Jurnal Paradigma Ekonomika Referensi : Jurnal Ilmu Manajemen dan Akuntansi Studium: Jurnal Pengabdian Kepada Masyarakat Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti
Hermi Sularsih
Prodi Akuntansi,Universitas Tribhuwana Tunggadewi Malang
Humanities Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Penerapan akuntansi SAK EMKM dalam penyusunan laporan keuangan studi kasus pada usaha sayangan di Desa Kebakalan Rif’atul Fitriyyah; As’adi As’adi; Hermi Sularsih
e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Vol. 9 No. 3 (2020): e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah
Publisher : Konsentrasi Pembangunan Regional dan Publik, Prodi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/pdpd.v9i3.12527

Abstract

The purpose of this research is to know whether the financial statements of the business of love are in accordance with the SAK EMKM and to find out the obstacles in making reports. Data collection methods that will be carried out by researchers are: (1) Interview (2) Observation (3). Documentation. The results of interviews, observations and documentation carried out on the love business show that the business owner keeps records and makes bookkeeping reports. However, the owner admits that keeping records and compiling simple accounting reports is in accordance with the needs of the business owner. Recording and preparation of bookkeeping reports are still not in accordance with the science of accounting, because the recording does not show the stages like those in the accounting cycle and recording can only be understood by the business owner himself. The records carried out by Usaha Sayangan also do not show accurate results, because they do not carry out routine records and finances are still mixed with personal finances. Keywords: Accounting implementation SAK EMKM, Financial statement preparation
Analisis modal kerja untuk meningkatkan profitabilitas Yuniar Ambarwati; Hermi Sularsih; Datuk Maralelo Siregar
e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Vol. 9 No. 3 (2020): e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah
Publisher : Konsentrasi Pembangunan Regional dan Publik, Prodi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/pdpd.v9i3.12528

Abstract

The research objective was to determine the working capital management of UD. Nila Kencana and to see the management of working capital in increasing the profitability of UD. Nila Kencana. In this study, the type of research chosen is descriptive research with a quantitative approach or field research, which is a research method that is inductive, objective, and scientific in which the data obtained is in the form of numbers or statements that are scored, and analyzed by analysis. statistics. The results showed that the level of networking capital increased in 2017-2018. Management of current and current assets in an effective way using the right policies will provide results in the form of profits that are planned for working capital management in 2016-2017 which is effective with working capital management balanced with an increase in company profits. Meanwhile, in 2017-2018 the effectiveness of increasing working capital was not matched by an increase in company profits. Meanwhile, in 2017-2018 the effectiveness of increasing working capital was not matched by an increase in company profits. This is due to an increase in the cost of goods manufactured which indicates an increase in the level of purchases in 2018 and has an impact on the cost of goods sold. Keywords: Working capital, Profitability, Financial ratio
Strategi UMKM dalam meningkatkan pendapatan dimasa pandemi Covid-19 guna mempertahankan kelangsungan usaha di era revolusi industri 4.0 (studi pada UMKM makanan dan minuman di Kabupaten Pasuruan) Hermi Sularsih; Akhamad Nasir
Jurnal Paradigma Ekonomika Vol. 16 No. 4 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i4.14770

Abstract

The purpose of this research is to find a strategy to increase MSME income during the COVID-19 pandemic to maintain business continuity in the era of the Industrial Revolution 4.0. The general goal is to increase the knowledge of MSME actors during the COVID-19 pandemic and increase the income of small and medium enterprises (MSMEs) for business continuity in Pasuruan Regency in the era of the Industrial Revolution 4.0. The method used in this study is a qualitative method using descriptive techniques, such as data reduction, data presentation, and concluding SWOT analysis. Informants in this survey are the Office of Cooperatives and Micro Enterprises and SMEs in Pasuruan Regency. The results showed that the Matrix Internal Factors (IFAS) and External Factors (EFAS) showed that MSMEs in the food and beverage business were located in cell V in identification, segment growth, investment choice, and specialization. The strategy that micro food and beverage businesses must be carried out in Pasuruan Regency to increase income to maintain their business in the face of the 4.0 industrial revolution. During the covid 19 pandemic, namely, on Strength Opportunity (SO), strategies used strength to take advantage of external opportunities were created.  
PENGARUH KUALITAS SDM DAN PENERAPAN SISTEM AKUNTANSI SAK EMKM TERHADAP PENYUSUNAN LAPORAN KEUANGAN UMKM DI KECAMATAN GEMPOL Soviatur Rochmah; Hermi Sularsih; As'adi As'adi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i2.2913

Abstract

The purpose of this study was to determine the effect of the quality of human resources and the application of the SAK EMKM accounting system on the preparation of MSME financial reports in Gempol sub-district. Causality research with survey method is used as this research method. The owners of MSMEs registered with the Pasuruan Regency Cooperatives and MSMEs are the research population. The method of determining the sample that has been using was Purposive Sampling method with several criteria. Respondents in this study were 98 MSME owners. Data collection techniques using a questionnaire. The data analysis technique used multiple linear regression analysis. The research findings were the quality of human resources, and the application of the SAK EMKM accounting system has an effect on the preparation of MSME financial reports in Gempol District because competence is needed to present quality reports.
PENGARUH KESADARAN ETIS TERHADAP KOMITMEN PROFESI AUDITOR PADA KANTOR AKUNTAN PUBLIK KOTA MALANG Hermi Sularsih
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 5, No 1 (2017)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.888 KB) | DOI: 10.33366/ref.v5i1.558

Abstract

Kesadaran akan profesi yang diemban, seorang auditor melaksanakan kewajiban yang mengindikasikan bagaimana seorang auditor harus bertindak atau berperilaku sesuai kode etik dan aturan yang berlaku dalam mengaudit. Penelitian ini menguji pengaruh kesadaran etis terhadap komitmen profesi auditor pada kantor akuntan publik Kota Malang. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi sederhana. Hasil penelitian adalah kesadaran etis berpengaruh positif secara signifikan terhadap komitmen profesi auditor artinya jika auditor memiliki kesadaran etis maka auditor memiliki komitmen dalam menjalankan profesi sesuai aturan.
PENGARUH GENDER TERHADAP INDEPENDENSI AUDITOR KOTA MALANG Hermi Sularsih
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 4, No 2 (2016)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.232 KB) | DOI: 10.33366/ref.v4i2.521

Abstract

Penelitian dilakukan untuk mengetahui pengaruh gender terhadap independensi auditor. Data ini dikumpulkan dengan model skala Likert. Data yang terkumpul dianalisis menggunakan uji regresi dengan program Statistical Package for Social Sciences (SPSS) 17.0 for Windows. Metodologi penelitian adalah jenis penelitian kuantitatif yang mana diperkuat dengan adanya kuisioner, sedangkan jenis data yang digunakan adalah data primer. Hasil analisis dapat diketahui bahwa nilai Adjusted R Square sebesar 0,895, artinya kontribusi variabel gender dalam menjelaskan variabel independensi auditor sebesar 0,895 atau 89,5%. Sedangkan 10,5 % dijelaskan oleh variabel lainnya, misalnya profesionalisme, kompetensi dan religi.
STRATEGI USAHA MIKRO KECIL DAN MENENGAH (UMKM) DALAM MENGHADAPI ERA REVOLUSI INDUSTRI 4.0 DI KABUPATEN PASURUAN Hermi Sularsih; Akhamad Nasir
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 2 (2020)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v8i2.1982

Abstract

The purpose of this study is to determine the strategies implemented by micro, small and medium enterprises (MSMEs) to face the era of the industrial revolution 4.0. The method used in this research is a qualitative method with descriptive analysis techniques using data reduction, data presentation and conclusion and SWOT analysis. The informants in this study were food and beverage micro, small and medium enterprises (UMKM) registered at the Office of Cooperatives and Micro Enterprises in Pasuruan Regency. The results of this study are the position of the food and beverage business SMEs in facing the Industrial Revolution Era 4.0 in Pasuruan Regency is in cell V of the IE matrix. Strategies that can be applied include the Strategy Opportunities (SO) strategy by maximizing the strengths owned and paying attention to all market opportunities. This strategy needs to be supported by efforts to increase manpower/human resources with technological capabilities, strategic locations and the availability of relatively cheap raw materials with government support.
Pemberdayaan UMKM Kampung Pia Melalui Sistem Akuntansi dan Strategi Pemasaran Ahmad Mukoffi; Sukarno Himawan Wibisono; Hermi Sulasih; As'adi As'adi
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2021): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (691.656 KB) | DOI: 10.53867/jpm.v1i2.28

Abstract

Rendahnya tingkat pendidikan yang dimiliki pemilik usaha berdampak pada kurangnya pengetahuan dan pemahaman terhadap sistem akuntansi yang berlaku khususnya SAK EMKM bagi UMKM. Hal ini menyebabkan kurang tepatnya penyusunan laporan keuangan sesuai standar yang berdampak pada sulitnya UMKM dalam mengukur jumlah biaya operasional yang dikeluarkan dan jumlah pendapatan yang diterima. Minimnya kemampuan UMKM dalam menentukan strategi pemasaran yang tepat merupakan permasalahan yang terjadi pada UMKM. Melalui pelatihan sistem akuntansi dan strategi pemasaran dapat memberikan pengetahuan dan pemahaman untuk pemberdayaan UMKM. Melalui pemberdayaan UMKM diharapkan dapat mengembangkan usaha
Kebijakan Insentif Pajak UMKM Di Masa Pandemi Covid -19 Asadi Asadi; Hermi Sularsih; Sukarno Himawan Wibisono; Ahmad Mukoffi
e-Journal Perdagangan Industri dan Moneter Vol. 10 No. 2 (2022): e-Journal Perdagangan Industri dan Moneter
Publisher : Prodi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the MSME tax incentive policy during the Covid-19 pandemic at KPP Pratama Pasuruan. This research method is carried out qualitatively. The use of data in this research is based on interviews with tax officer. Data analysis in this research is explanatory or descriptive. The research finding that the MSME tax incentive policy during the Covid-19 pandemic at KPP Pratama Pasuruan was considered to help MSME business actors to reduce the amount of tax payable and increase the amount of local tax revenue. The tax incentive policy is regulated in PMK number 44/PMK.03/2020, by providing MSME tax incentives from 1 percent to 0.5 percent. Taxpayers are expected to take advantage of tax incentives so that they are more obedient in paying taxes to support Pasuruan tax revenues.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA PELAKU USAHA MIKRO KECIL MENENGAH (UMKM) DI KELURAHAN TLOGOMAS KOTA MALANG Johanis Nifanngeljau; Hermi Sularsih
Jurnal Akuntansi Trisakti Vol. 7 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.455 KB) | DOI: 10.25105/jat.v7i2.7327

Abstract

The role of any tax is very important for a country's economic growth. Taxes constitute half of the role of the state and the active role of citizens and other members of the community to finance various state needs including national development and its implementation as stipulated in the objective law for the welfare state (Judisseno, 1997). The purpose of this study is to understand taxpayer awareness, understand taxes, and pay taxes with the approval of individual taxpayers. The problem in this study relates to the awareness of taxpayers, understanding taxes, valuing taxes and service quality related to individual taxpayer obligations. This type of research in this study is quantitative, the method used is a sampling method with a sample of 29 people. Characteristics of male gender respondents 55.2%, S1 education 24.1% while for age 29 years 17.2%. The calculation results of the Taxpayer Awareness variable have a t count of 0.562 with a significant level of 0.678, Tax Comprehension has a t count of 5.451 with a significant level of 0,000, the variable increase and protect memi t count by 12,015 with Tax Sanctions having a t count of 0.393 significant at 0.445, while Service Quality variable has a t count of 1.835 with a significant level of 0.079. Everything can be summed up as a significant Tax Understanding variable on individual taxpayer regulations, while the taxpayer awareness variable, tax understanding and service quality are not related to individual taxpayer obligations.    
Co-Authors Ahmad Mukoffi Akhamad Nasir Akhamad Nasir Asadi Asadi As’adi As’adi Datuk Maralelo Siregar Luh Dina Ekasari Nifanngeljau, Johanis Sri Indah Sukarno Himawan Sukarno Himawan Wibisono Yayuk Sulistiyowati Yuniar Ambarwati