Garuda - Garba Rujukan Digital

Technological Capital Mediation on the Effect of Digital Marketing in Increasing Msme Sales in Batola Regency Hikmahwati Hikmahwati; Widya Ais Sahla
Ilomata International Journal of Social Science Vol 3 No 3 (2022): July 2022
Publisher : Yayasan Ilomata

The digital era for MSMEs is a new era that is full of challenges but has big opportunities. Challenges and opportunities can be used as a strength by MSMEs to face the economic crisis after the Covid-19 pandemic. The impact of the Covid-19 pandemic on MSME actors has caused sales to drop drastically, this is also felt by MSMEs in Barito Kuala Regency. So it is necessary to have a marketing strategy to increase the number of sales by utilizing digital technology. The purpose of this study was to determine the direct and indirect effect of digital marketing in increasing sales of MSMEs in Barito Kuala Regency with the mediation of technological capital. It is hoped that this research will serve as a solution for MSMEs in Barito Kuala Regency in increasing and recovering sales after the Covid-19 pandemic. This study uses a descriptive quantitative approach. The sample in this study amounted to 93 MSME actors around Barito Kuala Regency which were taken randomly. The analysis used in this study is Path Analysis and the Sobel test (Sobel-test) for testing the intervening variables. The results of the study show that digital marketing has a direct or indirect effect and technological capital is an intervening variable that can mediate the influence of digital marketing on increasing sales of MSME actors in Batola Regency.

The Audit Expectation Gap: How Can Auditing Teaching Mitigate It? Widya Ais Sahla; Nurul Qalbiah; Tino Kemal Fattah
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2021): December
Publisher : P3M Politeknik Negeri Banjarmasin

This study aims to determine the perceptions of accounting students who have not and who have received auditing teaching on the Audit Expectation Gap. There are several issues in the expectation gap, namely the issue of auditors and the audit process, issues of the role of auditors and issues of competence and auditor independence. This research is a survey to a 115 students of the Accounting Department in State Polytechnic of Banjarmasin, Lambung Mangkurat University, STIENAS and STIEPAN. Based on the independent sample t-test through SPSS 25, the following results were obtained: (1) There are differences in perceptions between students who have not and who have received auditing teaching on the expectation gap in auditor’s issues and the audit process; (2) There is no difference in perception between students who have not and who have received auditing teaching on the expectation gap in the issue of the role of the auditor. (3) There are differences in perceptions between students who have not and who have received Auditing teaching on the expectation gap in issues of competence and auditor independence

Perceptions of Artificial Intelligence (AI) Usage on Auditor Judgment Widya Ais Sahla; Dwianto Mukhtar Latif
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i1.2106

This research aims to examine the relationship between perceptions of the use of Artificial Intelligence (AI) in audit practices and Auditor Judgment in financial audits. A survey method is used to involve students majoring in Accounting as respondents. Data was collected through a specially designed questionnaire and statistical analysis was used to test the hypothesis. The research results reveal that there is a significant influence between the perception of the use of AI in auditing and the auditor's ability to make judgments. Auditors who have a positive perception of AI tend to make more accurate judgments in evaluating the audit entity's financial reports. To the best of our knowledge, this is the first study that exploring a relationship that is still rarely explored in the literature, namely the influence of perceptions of the use of AI in auditing on the Auditor's Judgment ability. This research also provides new insights into how AI technology can contribute as a valuable tool in improving quality in the audit process

Pelatihan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada UMKM Pangan Di Kota Banjarmasin Qalbiah, Nurul; Mukhlisah, Nurul; Julkawait, Julkawait; Sahla, Widya Ais
Jurnal IMPACT: Implementation and Action Vol. 2 No. 2 (2020): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v2i2.843

Jumlah UMKM di Banjarmasin pada tahun 2016 mencapai 33.781 unit dan tahun 2017 mencapai 36.781 unit dengan peningkatan 8,16%,, jumlah itu sekitar 5 persen dari penduduk dan sebagian besar dari jumlah UMKM didominasi oleh usaha pada sektor mikro khususnya pangan. Hal ini seharusnya menunjukkan kontribusi yang cukup besar. Namun jumlah UKM yang cukup besar tersebut kurang produktif dan masih kurang dari segi kualitas atau kreativitas. Dalam hal ini UMKM mempunyai beberapa kendala, salah satunya ialah belum menyusun laporan keuangan dan menyusun laporan keuangan namun belum sesuai standar akuntansi di Indonesia yang berlaku umum yaitu SAK EMKM. Kelemahan UKM dalam penyusunan laporan keuangan itu antara lain disebabkan rendahnya pendidikan dan kurangnya pemahaman terhadap Standar Akuntansi Keuangan (SAK) khususnya SAK EMKM. Permasalahan ini disebabkan oleh karena mereka merasa kesulitan dalam menyusun laporan keuangan meskipun dalam bentuk sederhana, padahal menurut peraturan yang telah dikeluarkan, sejak 1 Januari 2018 UMKM seharusnya membuat laporan keuangan pada setiap periode. Kegiatan Pengabdian kepada Masyarakat ini telah dilaksanakan pada tanggal 3 Agustus 2019 dengan dihadiri oleh 28 orang peserta pengusaha UMKM di Kota Banjarmasin. Metode yang dilakukan adalah pelatihan dengan memberikan materi tentang penyusunan laporan keuangan serta latihan/praktik penyusunan laporan keuangan berupa kasus Akuntansi UKM Brownies berdasarkan SAK EMKM. Hasil dari kegiatan ini, sebagian besar peserta memiliki pemahaman yang memadai mengenai pencatatan Akuntansi sederhana. Luaran yang dihasilkan pada pengabdian kepada masyarakat ini yaitu publikasi pada jurnal IMPACT Poliban. Kata Kunci: Laporan Keuangan, SAK EMKM, UMKM Pangan.

PELATIHAN PEMAHAMAN PAJAK UMKM, KEUNTUNGAN, SERTA CARA PERHITUNGAN DAN PENYETORANNYA DALAM RANGKA MENINGKATKAN MOTIVASI DAN POTENSI KEPATUHAN PEMBAYARAN PAJAK PADA PELAKU UMKM (USAHA MIKRO KECIL DAN MENENGAH) PASCA PENERBITAN PERATURAN PEMERINTAH NOMOR 2 Qalbiah, Nurul; Iriawan, Sandra; Sahla, Widya Ais; Fattah, Tino Kemal
Jurnal IMPACT: Implementation and Action Vol. 3 No. 2 (2021): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v3i2.992

Peraturan Pemerintah Nomor 23 tahun 2018 adalah peraturan mengenai penghasilan atau pendapatan dari usaha yang diperoleh wajib pajak yang memiliki peredaran bruto tertentu dalam satu tahun masa pajak. PP ini berlaku mulai 1 Juli 2018. Adapun tarif pajak penghasilan yang baru bagi UMKM sebesar 0,5% dari omset. Peraturan tersebut menggantikan peraturan sebelumnya, yaitu PP No. 46 Tahun 2013 dengan tarif PPh final UMKM sebesar 1 persen yang dihitung berdasarkan pendapatan bruto (omzet)-nya diperuntukkan bagi UMKM yang beromzet kurang dari Rp4,8 miliar dalam setahun. Batasan waktu kebijakan insentif pajak yang ditetapkan ini berbeda untuk berbagai subyek pajak. Pertama, bagi subyek pajak orang pribadi, insentif tersebut berjangka waktu selama 7 tahun. Kedua, bagi subyek pajak badan usaha berbentuk Perseroan Terbatas, insentif berjangka waktu selama 3 tahun. Terakhir, bagi subyek pajak badan usaha berbentuk CV, firma, dan koperasi selama 4 tahun. Adapun jangka waktu dihitung sejak tahun pajak regulasi berlaku bagi wajib pajak (WP) lama, dan sejak tahun pajak terdaftar bagi WP baru. Kebijakan insentif PPh bagi pelaku UMKM merupakan salah satu fasilitas fiskal yang diberikan oleh pemerintah kepada pelaku UMKM untuk mendorong potensi/ aktivitas sektor UMKM namun juga akan mengurangi potensi penerimaan pajak pada jangka pendek. Pengenaan tarif pajak final lama bagi UMKM sebesar 1 persen dinilai memberatkan pelaku UMKM dan sering dikeluhkan oleh pelaku UMKM. Kebijakan insentif pajak UMKM memberikan keringanan pajak bagi pelaku UMKM dengan potongan pajak sebesar 0,5%. Dari sisi pelaku usaha, penurunan tarif baru diharapkan menstimulasi munculnya pelaku UMKM baru untuk berkembang dan memberikan ruang finansial (kesempatan berusaha) dengan berkurangnya beban biaya UMKM untuk dapat digunakan dalam ekspansi usaha. Kata kunci: Pajak UMKM, Cara Perhitungannya, PP No 23 Tahun 2018

SOSIALISASI PENGELOLAAN PERSEDIAAN MELALUI PENDEKATAN METODE FIRST IN FIRST OUT BAGI UMKM BANJARMASIN DI MASA PANDEMI COVID 19 Julkawait; Sahla, Widya Ais; Hikmahwati
Jurnal IMPACT: Implementation and Action Vol. 4 No. 2 (2022): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v4i2.1261

Pandemic Covid-19 berdampak pada penurunan penjualan UMKM di Indonesia secara umum tidak terkecuali pelaku UMKM Retail Banjarmasin, menurunnya penjualan akan sangat berdampak menumpuknya persediaan. Menumpukan persediaan mengakibatkan ada beberapa persediaan yang rusak, khusus untuk bahan makanan yang batas kadaluarsanya telah lewat pada akhirnya tidak bisa lagi dijual kepada konsumen. Kurangnya pemahaman bagaimana pengelolaan persediaan yang baik membuat pelaku UMKM mengelola persediaannya dengan apa adanya. Tujuan yang ingin dicapai dari program ini adalah untuk mengembangkan pengetahuan para UMKM di Banjarmasin mengenai pengelolaan persediaan barang dengan menerapkan metode First In First Out (Masuk Pertama Keluar Pertama) agar dapat meningkatkan pendapatan dengan meminimalisir adanya biaya persediaan yang expaired. Metode yang akan digunakan adalah bimbingan secara langsung oleh kami sebagai dosen Prodi D3 Akuntansi Politeknik Negeri Banjarmasin dengan berdiskusi dan latihan/praktik di beberapa tempat pelaku UMKM bagaimana melakukan perhitungan persediaan. Melalui pengabdian ini kami mencoba melakukan transfer ilmu kepada masyarakat pelaku usaha UMKM pedagang retail Banjarmasin yang ada di sekitar Pasar Hanyar dan Kelayan B, bagaimana pengelolaan persediaan barang dagangan dengan menerapkan metode First In First Out (Masuk Pertama Keluar Pertama). Luaran yang direncanakan dalam usulan pengabdian masyarakat ini publikasi di Jurnal Implementation and Action (IMPACT) Poliban 2022. Kata Kunci : Persediaan, metode First In First Out, UMKM Retail Banjarmasin.

Perceptions of Artificial Intelligence (AI) Usage on Auditor Judgment Widya Ais Sahla; Latif, Dwianto Mukhtar
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.1371

This research aims to examine the relationship between perceptions of the use of Artificial Intelligence (AI) in audit practices and Auditor Judgment in financial audits. A survey method is used to involve students majoring in Accounting as respondents. Data was collected through a specially designed questionnaire and statistical analysis was used to test the hypothesis. The research results reveal that there is a significant influence between the perception of the use of AI in auditing and the auditor's ability to make judgments. Auditors who have a positive perception of AI tend to make more accurate judgments in evaluating the audit entity's financial reports. To the best of our knowledge, this is the first study that exploring a relationship that is still rarely explored in the literature, namely the influence of perceptions of the use of AI in auditing on the Auditor's Judgment ability. This research also provides new insights into how AI technology can contribute as a valuable tool in improving quality in the audit process.

Integrating Ibn Miskawaih’s Akhlak Philosophy Into Public Accountant Ethics: A Framework for Fraud Prevention Sahla, Widya Ais; Latif, Dwianto Mukhtar
Journal of Social Work and Science Education Vol. 5 No. 3 (2024): Journal of Social Work and Science Education
Publisher : Yayasan Sembilan Pemuda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52690/jswse.v5i3.1201

This study aims to formulate an alternative approach to fraud prevention by internalizing the ethical philosophy of Ibn Miskawaih into the professional behavior of accountants. The study is motivated by the continuing occurrence of fraud involving accountants, which indicates that existing ethical codes have not been fully effective in preventing unethical practices. This research uses a qualitative library method by reviewing relevant literature on Islamic moral philosophy, particularly the concept of akhlak, and relating it to the Basic Principles of Public Accountant Ethics. The results show that the integration of four core virtues, namely self restraint (al iffah), moral courage (as syaja’ah), wisdom (al hikmah), and justice (al ‘adalah), can strengthen ethical attitudes from within the individual. The novelty of this study lies in offering a philosophical and culturally grounded framework that complements existing ethical guidelines. This conceptual contribution provides a foundation for promoting value based ethical awareness in the accounting profession as a strategy for sustainable fraud prevention.

STRATEGIC MANAGEMENT ACCOUNTING (SMA) USAGE, MANAGERS’ MENTAL HEALTH AND FIRM PERFORMANCE: AN EXPERIMENTAL STUDY Sahla, Widya Ais; Arief, Khozin; Bahit, Muhammad
JURNAL AGRIMANSION Vol 26 No 1 (2025): Jurnal Agrimansion April 2025
Publisher : Jurusan Sosial Ekonomi Pertanian Fakultas Pertanian Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/agrimansion.v26i1.1892

Based on RBV’s theory, SMA Usage and employee mental health are valuable internal resources that can offer a competitive advantage when managed effectively. This research explores their impact on firm performance and highlights their importance to organizations. This is an experimental study with a 2x2 factorial design between subjects by manipulating SMA Usage (strong and weak) and the manager's mental health (high and low). This study found that SMA Usage and managers' mental health are key factors in firm performance, with the interaction effect evident only in net profit. The findings also support RBV theory, showing that both are crucial for firms to manage effectively. This study offers valuable practical implications for companies aiming to enhance performance. Effective SMA implementation supports strategic decisions, while prioritizing managers' mental health promotes strong leadership, both contributing to sustainable competitive advantage. To the best of the authors' knowledge, this is the first study that combined the field of strategic management accounting with the field of psychology to examine the effects on firm performance. The experimental approach is also a novelty to test the causality of the two factors

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