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Implementasi Akuntansi Digital dalam Pemerintahan: Tantangan dan Peluang (Studi Kasus Kabupaten Grobogan) Sadiqin, Amin; Perdana, Buyung Cahya; Arvita, Rizki
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 6 (2024): SEPTEMBER 2024
Publisher : PUTRA JAWA PUBLISHER

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Abstract

The application of digital accounting in government has become an important concern in efforts to increase efficiency, transparency and accountability in regional financial management. This study aims to analyze the implementation of digital accounting in the Grobogan Regency Government, as well as identifying the challenges and opportunities faced in this process. This research uses a qualitative approach with a case study method, where data is collected through in-depth interviews, observation and documentation. The research results show that the implementation of digital accounting in Grobogan Regency has provided significant benefits, including increased speed in financial reporting and ease of data access. However, the challenges faced include limited technological infrastructure, resistance to change, and lack of human resource competence. On the other hand, opportunities arising from this implementation include improving the quality of decision making, saving operational costs, and increasing community participation in budget oversight. In conclusion, despite various challenges, the potential benefits of digital accounting in government are enormous, especially in supporting transparency and efficiency in regional financial management.
Pola Pembelajaran yang Dilakukan oleh Dosen dalam Mengembangkan Kesadaran Beretika pada Mahasiswa Akuntansi: (Studi Kasus pada Jurusan Akuntansi STIE Mahardhika Surabaya) Wati, Anggi Oktita; Sadiqin, Amin; Suprihandari, Miya Dewi
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 1 (2024): NOVEMBER 2024
Publisher : PUTRA JAWA PUBLISHER

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Abstract

This study aims to examine the learning patterns applied by lecturers in developing ethical awareness in accounting students at STIE Mahardhika Surabaya. Ethical awareness is one of the important aspects in accounting education, considering the role of accountants in maintaining integrity and transparency in financial reporting. The research method used is a case study with a qualitative approach, which involves observation, in-depth interviews, and document analysis. The results showed that lecturers used various learning strategies, such as case discussions, simulations, and integration of ethical values into the curriculum, to strengthen students' understanding and ethical awareness. It was also found that varied and interactive learning patterns contributed significantly to the improvement of students' ethical awareness. This study concludes that the development of ethical awareness in accounting education can be more effective if supported by learning methods that are contextual and relevant to the ethical challenges faced in the real world.
Analisis Penerapan Sistem Akuntansi  pada Usaha Kecil Menengah di Kota Lamongan  (Studi Kasus pada Depot Air Minum Wijaya) Widiyanti, Opi Trimarita; Sadiqin, Amin; Kurniawan, Taufik
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 1 (2024): NOVEMBER 2024
Publisher : PUTRA JAWA PUBLISHER

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This research aims to analyze the application of accounting systems in small and medium enterprises (UKM) in Lamongan City, with a case study at the Wijaya Drinking Water Depot. SMEs play an important role in the regional economy, but often do not implement an adequate accounting system in managing their finances. This research uses a descriptive qualitative method with a case study approach. Data was obtained through observation, interviews and documentation. The research results show that the implementation of the accounting system at the Wijaya Drinking Water Depot is still simple and does not fully meet applicable accounting standards. However, implementing the system has helped owners make better business decisions. This research suggests increasing the use of accounting technology for efficiency and accuracy in financial management in SMEs.
The Level of People's Salt Business Empowerment (PUGAR) Reviewed From Market Demand Sadiqin, Amin; Sunarti, Sunarti
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.39

Abstract

The implementation of the People's Salt Business Empowerment Program (PUGAR (Pemberdayaan Usaha Garam Rakyat)) to intensify salt fields and boost people's salt productivity is considered slow. The PUGAR needs to be revitalized to enhance the welfare of salt farmers and achieve industrial salt self-sufficiency by 2015. The aim of this research is to analyze the empowerment of people's salt businesses (PUGAR) based on the aspects of Central Java's industrial salt demand, with a focus on determining the level of empowerment of salt businesses in the Central Java region. The research was conducted by distributing questionnaires to salt farmers and utilizing existing data. The results indicated low market demand but high social and cultural aspects and business sustainability. Short-term priority actions include optimizing applied technology for the production process, improving the distribution chain, and ensuring sustainable market information to stabilize the people's salt business.
The Role of E-Commerce For Entrepreneurs Sadiqin, Amin; Rahayu, Cindy Septiana
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.40

Abstract

E-commerce is a business model that facilitates the purchase or sale of products or services through online platforms. The focus of this research is to examine the impact of e-commerce on the growth and enhancement of entrepreneurial ventures. The objective of this study is to understand the significance of e-commerce in business development and improvement. The findings of the research indicate that e-commerce plays a crucial role, leading entrepreneurs to continuously utilize it for the advancement and expansion of their businesses. The ease of operating e-commerce platforms and their valuable contribution to business operations make them an indispensable tool for entrepreneurs. Moreover, entrepreneurs only require an internet connection to stay connected to the website or online media platform where their business operates.
Effective Strategies in Managing Consumer Behavior Sadiqin, Amin; Kurniawati, Aprilia Tri
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.42

Abstract

Marketing strategy encompasses a comprehensive range of tactics aimed at attaining a long-lasting competitive edge. Its ultimate objective revolves around achieving total customer satisfaction through the implementation of various marketing concepts, tips, and strategies. However, it is crucial to understand that true customer satisfaction lies not in providing what we assume they desire, but rather in delivering exactly what they want, precisely when and how they desire it. Consumer behavior, on the other hand, entails the entire process and activity of seeking, selecting, purchasing, utilizing, and evaluating products and services to fulfill one's needs and desires. This journey of buyers in making purchasing decisions can be broken down into five distinct phases: recognizing the need, conducting an information search, evaluating alternatives, making the purchase decision, and taking post-purchase actions.
The Influence of Taxpayer Awareness and Tax Sanctions on Compliance with Land and Building Tax (PBB) Payments During the COVID-19 Pandemic in Surabaya Khotimah, Khusnul; Wahyuni, Sri; Sadiqin, Amin
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.44

Abstract

The motivation behind this research stems from the need to compare the Regional Original Income (PAD) of Surabaya before and during the COVID-19 pandemic. It has been observed that there has been a decline in PAD gains during this period. The main objective of this study is to examine and analyze the impact of taxpayer awareness and tax sanctions on compliance with land and building tax payments. Non-compliance among taxpayers can be attributed to a lack of awareness and understanding of their tax obligations, as well as the consequences they may face. To gather data, the purposive sampling method was employed, which involved selecting participants based on specific criteria relevant to the study. The study analyzed questionnaires from 100 land and building taxpayers in Surabaya, collecting primary data. Hypothesis testing was conducted using multiple linear regression analysis with the SPSS program version 26. The findings revealed that both taxpayer awareness and tax sanctions had a significant positive influence on compliance with land and building tax payments when examined individually. Furthermore, when tested together, they also demonstrated a significant positive impact on compliance with these tax payments. Overall, this research provides valuable insights into the factors influencing taxpayer compliance with land and building tax payments in Surabaya. The findings highlight the importance of taxpayer awareness and the effectiveness of tax sanctions in promoting compliance. This information can be used by policymakers and tax authorities to develop strategies and interventions aimed at improving taxpayer compliance and increasing PAD gains.
Analysis of the Application of Financial Accounting Standards Statement (PSAK) NO 1 in the Financial Report of the Al-Qur'an Education Park (TPQ) Al-Mubarak Balongpoh Sidoarjo Mahmudah, Mahmudah; Raharjo, Kusuma Adi; Suprihandari, Miya Dewi; Sadiqin, Amin
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.45

Abstract

Financial statements provide financial information to see the current condition of a company that is useful for users in the decision-making process. This study aims to analyze the application of PSAK No. 1 regarding the presentation of financial statements prepared by the oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo. The type of research used in this research is descriptive qualitative by describing the theory contained in PSAK No. 1 regarding the presentation of financial statements to the financial statements presented by the ' oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo. The results of this study indicate that the financial statements of the oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo are not fully in accordance with PSAK No. 1, in the financial statements presented by the oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo, it only presents one components of the financial statements, namely the income statement, while the complete financial report according to PSAK No. 1 there are five components of financial statements, namely statements of financial position, income statements, statements of changes in equity, cash flow statements and notes to financial statements.
Peran Data Analytics dalam Meningkatkan Akurasi Pelaporan Pajak Perusahaan di Era Digital pada PT Duta Mahesa Grup Prasetyo, Hendra Dwi; Sadiqin, Amin
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 2 (2025): JANUARY 2025
Publisher : PUTRA JAWA PUBLISHER

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Abstract

The digital era brings new challenges and opportunities for companies in managing their tax obligations. This study aims to analyse the role of data analytics in improving tax reporting accuracy at PT Duta Mahesa Group. A qualitative approach was used through a case study with primary data obtained from in-depth interviews with the company's finance and taxation team, as well as secondary data in the form of financial and tax reports. The results showed that the implementation of data analytics helped the company identify potential errors, mitigate the risk of inaccurate reporting, and improve the efficiency of the tax data collection process. In addition, this technology also enables faster and more accurate data-driven decision-making. This research concludes that data analytics is a strategic tool to improve tax compliance and optimise tax management at PT Duta Mahesa Group.
Analisis Implementasi Aplikasi Pajak CoreTax dalam Meningkatkan Kepatuhan dan Efisiensi Pelaporan Pajak di Indonesia Purnomo, Teguh; Sadiqin, Amin; Arvita, Rizki
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 2 (2025): JANUARY 2025
Publisher : PUTRA JAWA PUBLISHER

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Abstract

This research aims to analyse the implementation of the CoreTax tax application in improving taxpayer compliance and tax reporting efficiency in Indonesia. Using a qualitative approach, this study evaluates the effectiveness of the CoreTax application through in-depth interviews with users and a review of secondary data. The results show that CoreTax simplifies the tax reporting process through automation features, data integration, and a comprehensive user guide. In addition, the implementation of this application has a positive impact on improving taxpayer compliance by reducing reporting errors and speeding up the filing process. However, the research also found some constraints, such as low levels of technological literacy and the need for additional training for certain users. Strategic recommendations are provided to improve the adoption and performance of the CoreTax application going forward.
Co-Authors - Hwihanus Abdul Halik Abdul Hamid Alfi Falah Aghnia Alfi Falah Aghnia Alfian Putra Tirtana Alisia Mandasari Alisia Mandasari Alvi Rohmatuzzakiyah Alya Amanata, Shofiya Ananda Anis Fitriah, Devi Anissa Aprilia Dewanti Anissa Aprilia Dewanti Arief, Fatqul Isnata Arinanda, Rizka Maulidia Arvita, Rizki Burhan Stafrezar Diah Ayu Sanggarwati Dian Maharani, Dian Dini Yuniar Pratama Dwi Prasetyo, Hendra Emmywati Febri Fitri Komariyah Fitri Nur Aini Fitri Nur Aini Fitriani, Sofiyatul Fransisca Eka N Fransisca Eka N. hanifah hanifah Hariono, Jefri Harjanti, Wulandari Hayati, Cucu HENDRA DWI PRASETYO Imanunah, Lista Irma Suriyani khusnul khotimah Komariah, Fitri Kurniawati, Aprilia Tri Kustiningsih, Nanik Mahmudah Mahmudah Mahviroh, Desyi Lailatul Manape, Leonard Adrie Mayangsari Mayangsari Mesya Miya Dewi Suprihandari Mujanah , Siti Mutmainnah Nadya Aprilia Fauzian Oktaviani Nur Fadilah Ovin Liviana Bela Perdana, Buyung Cahya Preiselia Constella Yudita Putri Raharjo, Kusuma Adi Rahayu, Cindy Septiana Rahmawati, Eka Septia Retno Nur Khasanah Rizka Inayatul Ummah Rizka Inayatul Ummah Rizka Maulida Arinanda Rizka Maulida Arinanda Rizky Dwi Rahayuni Rr. Tri Yuni Rachmawati Sari, Anita Kartika Sheila Permatasari Eliso Sheila Permatasari Eliso Siti Diana Faradisa Siti Lailatul Jannah Siti Mujanah Sofian, Dara Nursyifa Sri Lestari Sri Wahyuni Sunarti Tajunisa Taufik Kurniawan Tegar Pratama Tegar Pratama Teguh Purnomo, Teguh Tri Yuni Rachmawati Ulfa Maslakhatul Khasanah Ulfa Maslakhatul Khasanah Veni Gerhana Putri Veni Gerhana Putri Wahyu Abdul Jafar Wati, Anggi Oktita Widiyanti, Opi Trimarita Wita Rohmatiana Yuniar Nur Fadillah Zulfikri Zulfikri, Zulfikri