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All Journal Jurnal Akuntansi dan Pajak BIP'S : Jurnal Bisnis Perspektif Smart Dedication: Jurnal Pengabdian Masyarakat
Diah Anugrah Sharasanti
Politeknik Ubaya
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The STUDI PUSTAKA PENERAPAN ACTIVITY BASED COSTING PENENTUAN TARIF LAYANAN DI RUMAH SAKIT Diah Anugrah Sharasanti
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v15i2.470

Abstract

This study aims to provide literacy regarding the implementation of Activity Based Costing in determining cost product in hospitals in Indonesia. Several studies have found that many hospitals calculate the rates for their services using unit costs based on the calculation of the cost of production which does not reflect actual activity, resulting in errors in decision making on service rates. According to Supriono (1999) in Andriyansah et all (2013), Hospitals in determining the cost of products, sometimes still use traditional cost accounting, where this system is not suitable for advanced manufacturing environments, and with high product diversification. This research is a literature study on the implementation of Activity Based Costing in Indonesian hospitals. The data collection method is a literature study of 14 (fourteen) studies on the ABC system used by hospitals for the period 2012 to 2023. The results of the study show that Activity Based Costing is an effective tool in service companies to be able to trace costs of services provided. generated and assists in the implementation of total quality in service companies by encouraging management to analyze activities and determine their value to customers. However, several studies have shown that not all service companies, especially hospitals, can implement this system. Sarokolaei (2012) found that the banking sector in Iran that there is no significant difference between fees calculated by setting Activity Based Costing and by traditional methods for current bank deposits and deposits, so that the application of Activity based costing in service companies depends on how the company understands Activity Based Costing and determining variable costs.
IMPLEMENTASI PERHITUNGAN PAJAK PENGHASILAN ATAS TRANSAKSI E-COMMERCE PADA DEARSI TOSERBA KABUPATEN TUBAN Sinta Aprilia Putri Anggraini; Levi Martantina; Diah Anugrah Sharasanti
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12309

Abstract

Dearsi Department Store is an E-Commerce business in the field of fashion which was founded by individuals with a founder named Ms. Arsi. Since its inception, Dearsi Toserba has never recorded transactions and made financial reports. That way the author tries to help make Dearsi Toserba Financial Reports with the Si Apik Application. The Si Apik application developed by BI in collaboration with IAI records transactions using a double entry (debit-credit) system so as to produce more accurate financial records. Besides that, Dearsi Department Store also never calculates the tax owed due to a lack of knowledge about taxation. Even though Dearsi Department Store has a fairly high turnover and the tax can be calculated using PP Number 55 of 2022. In PP Number 55 of 2022 it is explained that the final PPh rate of 0.5% for individual taxpayers is imposed for gross income above IDR 500,000,000 in one tax year. This means that the individual taxpayer's share of gross turnover of up to IDR 500,000,000 in one tax year is not subject to income tax. The amount of the share of gross turnover that is not subject to PPh is the total gross turnover of business which is calculated cumulatively since the first Tax Period in a Tax Year or part of a Tax Year. Thus, if the total gross income of an individual person does not exceed IDR 500,000,000 in one tax year, then no tax is payable on that income.
The STUDI PUSTAKA PENERAPAN ACTIVITY BASED COSTING PENENTUAN TARIF LAYANAN DI RUMAH SAKIT Diah Anugrah Sharasanti
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 2 (2023): Juli
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v15i2.470

Abstract

This study aims to provide literacy regarding the implementation of Activity Based Costing in determining cost product in hospitals in Indonesia. Several studies have found that many hospitals calculate the rates for their services using unit costs based on the calculation of the cost of production which does not reflect actual activity, resulting in errors in decision making on service rates. According to Supriono (1999) in Andriyansah et all (2013), Hospitals in determining the cost of products, sometimes still use traditional cost accounting, where this system is not suitable for advanced manufacturing environments, and with high product diversification. This research is a literature study on the implementation of Activity Based Costing in Indonesian hospitals. The data collection method is a literature study of 14 (fourteen) studies on the ABC system used by hospitals for the period 2012 to 2023. The results of the study show that Activity Based Costing is an effective tool in service companies to be able to trace costs of services provided. generated and assists in the implementation of total quality in service companies by encouraging management to analyze activities and determine their value to customers. However, several studies have shown that not all service companies, especially hospitals, can implement this system. Sarokolaei (2012) found that the banking sector in Iran that there is no significant difference between fees calculated by setting Activity Based Costing and by traditional methods for current bank deposits and deposits, so that the application of Activity based costing in service companies depends on how the company understands Activity Based Costing and determining variable costs.
Scale Up Eduwisata COD Tegal Klopo Desa Pacet Mojokerto Berbasis Digitalisasi Levi Martantina; Diah Anugrah Sharasanti; Agung Sriwardhani; Edith Primadiana Tedjokusumo
Smart Dedication: Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2024): Smart Dedication: Jurnal Pengabdian Masyarakat
Publisher : SMART SCIENTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70427/smartdedication.v1i1.12

Abstract

Program Matching Fund (MF) berperan penting untuk kemajuan COD Tegal klopo dengan cara memberikan pelatihan administrasi keuangan, pelayanan pelanggan dan juga promosi. Pelatihan dilaksanakan selama 8 bulan secara bertahap, kegiatan ini bertujuan untuk mengatasi persoalan sosial ekonomi. Pengabdian tersebut berlokasi di wilayah Kecamatan Mojokerto desa Pacet Mojokerto, Jawa Timur. Beberapa permasalahan yang dihadapi, antara lain: (1) dalam bidang pembukuan selama ini pihak pengelola tidak pernah melakukan pencatatan dan pengelolaan keuangan secara profesional (2) pelayanan pelanggan (3) dalam bidang manajemen yaitu kurangnya pemahaman mitra mengenai pengelolaan bisnis dan belum adanya jiwa entrepreneur. Dari pelaksanaan Program Matching Fund Vokasi 2023 Politeknik Ubaya banyak sekali kemajuan yang dirasakan baik oleh Mitra yaitu COD Tegal Klopo maupun dari Tim Politeknik Ubaya. Terkait dengan Pembenahan Tata Kelola Manajemen Pariwisata. Terkait dengan  Pengelolaan Wisata Alam Berbasis Teknologi (Atrantion) telah ditambahakan beberapa Media Sosial yang didalamnya terdapat foto-foto dan video konten yang bisa digunakan untuk memperkenalkan destinasi wisata COD Tegal Klopo serta untuk pengembangan wisata Camping COD Tegal Klopo telah dibentuk Manajemen Event berupa Paket Wisata Camping, yaitu Paket Wisata Family Camp, Family Camp Plus, Paket Adventure Camp, serta Paket Outbound. Terkait Pembenahan dan Pengelolaan Administrasi Wisata COD Tegal Klopo, COD Tegal Klopo telah merapikan laporan keuangannya menggunakan Aplikasi Si Apik. Adapun hasil yang didapatkan dari pengabdian ini  adalah peningkatan motivasi mitra dalam berwirausaha, promosi melalui media sosial, dan kesadaran untuk membuat pembukuan
Co-Authors Agung Sriwardhani Edith Primadiana Tedjokusumo Levi Martantina Sinta Aprilia Putri Anggraini