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All Journal Jurnal Riset Akuntansi dan Keuangan Bilancia : Jurnal Ilmiah Akuntansi ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Akuntansi AKUNESA CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Akuntansiku
Supanji Setyawan, Supanji
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences

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PERANCANGAN SISTEM PENGENDALIAN KREDIT UNTUK MEMPERTAHANKAN LIKUIDITAS PT. BPR BKK KOTA MAGELANG PADA MASA PANDEMI COVID-19 Nisa, Wachidah Chafidhotun; Fatimah, Ari Nurul; Setyawan, Supanji
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 1 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i1.2119

Abstract

ABSTRACT The Covid-19 virus outbreak has caused several countries to experience economic problems, including in Indonesia. Liquidity problems are a challenge for banks at this time. This article aims to discuss how to control credit to maintain liquidity during the pandemic. The method used in this article uses descriptive qualitative methods, and the data used are secondary data and primary data. Liquidity ratio at PT. BPR BKK Magelang City is not yet stable in the healthy category. However, its NPL ratio is in the unhealthy category. This indicates the need for good credit control to maintain the level of liquidity stability of PT. BPR BKK Magelang City. Keywords : Credit Control, Liquidity, COVID-19. ABSTRAK Adanya wabah virus Covid-19 membuat beberapa negara mengalami permasalahan ekonomi , termasuk di Indonesia. Masalah likuiditas menjadi tantangan untuk perbankan pada saat ini. Artikel ini bertujuan untuk membahas bagaimana cara pengendalian kredit untuk mempertahankan likuiditasnya pada masa pandemi. Metode yang digunakan dalam artikel ini menggunakan metode kualitatif deskriptif, dan data yang digunakan adalah data sekunder dan data primer. Rasio likuiditas pada PT. BPR BKK Kota Magelang belum stabil masuk pada kategori sehat. Namun, rasio NPL nya berada dalam kategori tidak sehat. Hal ini menandakan bahwa perlunya pengendalian kredit yang baik untuk menjaga tingkat kestabilan likuiditas PT. BPR BKK Kota Magelang. Kata Kunci : Pengendalian Kredit, Likuiditas, COVID-19.
ANALISIS KEPATUHAN WAJIB PAJAK BERDASARKAN REALISASI PENERIMAAN PBB PADA BPPKAD KABUPATEN PURWOREJO Puspita, Inge Hasna; Setyawan, Supanji
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 3 (2022): May 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i3.131

Abstract

Land and Building Tax (PBB) is a Regional Tax as one of the key sources of regional income to pay local government administration in order to establish a realistic and accountable regional autonomy. Therefore, tax payer compliance in meeting their tax collection obligations is required. The achievement of revenue targets and Building Tax (PBB) demonstrates tax compliance. This research was conducted in the BPPKAD Purworejo Regency. In this study, the author investigates the Taxpayer Compliance Analysis Based on PBB Revenue. The aim of this research is to determine what proportion of PBB tax income is collected depending on tax compliance (PBB). This study employs descriptive method, and data is collected from BPPKAD Purworejo Regency and processed by examining the proportion of realized land and building tax collections (PBB). The result reveal that the number of Land and Building Tax payers increases annually from 2016 to 2019. The rise in the number of tax payers means that the potential for PBB revenue will increase every year. For the realization of PBB revenue level Land Tax payer compliance and buildings (PBB) of Purworejo Regency, namely paying taxes as considered necessary.
LITERATURE REVIEW: ANALISIS PENGENDALIAN INTERNAL DAN UPAYA PENCEGAHAN KECURANGAN AKUNTANSI SEKTOR PUBLIK Wijayanti, Rahma Putri; Setyawan, Supanji
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 1 (2023): January 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i1.334

Abstract

The purpose of writing this article is to analyze internal control as an effort to prevent accounting fraud in the public sector. Literature review method with descriptive qualitative approach is the method applied in this research. The results of the review of these 13 articles show that internal control is an effective effort in preventing accounting fraud in public sector organizations. Having good internal controls will reduce the tendency of accounting fraud in the public sector. Therefore, public sector organizations are expected to implement an effective internal control system in order to minimize the occurrence of accounting fraud.
PENGARUH PENERAPAN MODEL AKUNTANSI SEKTOR PUBLIK DAN SISTEM PENGENDALIAN INTERNAL TERHADAP UPAYA PENCEGAHAN FRAUD Fauziyah, Arimbi; Setyawan, Supanji
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 1 (2023): January 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i1.335

Abstract

A system of accountants known as public sector accounting is utilized by public sector organizations. Threats to the administration of a public accounting might arise from the management structure that a business or organization has created for managing its enterprise. The threat of fraud is one of these. This review was conducted to determine the effect of the application of the public sector accounting model and internal control on fraud prevention efforts. This study uses a qualitative method with the use of previous research data. The results of the research in the form of analysis show that the application of the public sector accounting model has a positive effect on fraud prevention efforts. The results of the second analysis show a positive influence between internal control on fraud prevention efforts.
Co-Authors Ahmad Muhlisin Arifah, Fitrian Puji Bharata, Risma Wira Cahyo Yusuf Chaidir Iswanaji Deni Ramdani, Deni ENDANG KARTINI, ENDANG Fatimah, Ari Nurul Fauziyah, Arimbi Marliana, Novi Mettasari Mash ‘Amah, Fidiyatul Muhammad Wahyudi Nilasari, Tunda Putri Nisa, Wachidah Chafidhotun Puspita, Inge Hasna Puspita, Mega Gita S Siswanto Setiawan, Dicky Suciani, Tri Yeni Suryatimur, Kartika Pradana Wijayanti, Rahma Putri Yoshinta, Rolisda