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All Journal JAKBS Jurnal Ekonomi Kreatif Indonesia Journal of Management Research and Studies
Khojanah Hasan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Journal of Management Research and Studies

 1 
Analysis of the Application of "SME Accounting" in the Preparation of Financial Reports Erdita Putri Setyoningrum; Khojanah Hasan; Indah Dewi Nurhayati; Irfan Fatoni
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

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Abstract

MSMEs are a major milestone in supporting the Indonesian economy, but with the advantages that MSMEs have, MSME actors must also have financial reports that can be accounted for, so that the management of their business operational activities can run well, so that the business they run can remain sustainable. The SME accounting application is present in the digital era which can facilitate MSME players who find it difficult to prepare financial reports, so that by applying their business operational records to the SME accounting application, MSME players can make financial reports in accordance with generally accepted accounting standards. The aim of the research is to find out how the application of SME accounting applications can help SMEs in preparing financial reports for herbal medicine companies in the city of Malang, namely CV. Bagoes Herb. The research method used by researchers is descriptive qualitative in the form of observation, interviews and documentation. The research results show that SME accounting applications can help in preparing CV financial reports. Herba Bagoes, however, there are obstacles faced when implementing the SME accounting application which are caused by several factors, but by recording financial reports using the SME accounting application, the resulting financial reports can be of added value to the company and the financial reports will be accurate, effective and transparent.
Analysis of the Application of ISAK 35 on Financial Reporting at Jami' Nurul Falah Mosque, Klojen District, Malang City Catur Pambudi; Dwi Anggarani; Khojanah Hasan
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

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This research aims to knowing the suitability of the application of ISAK at the Jami' Nurul Falah Mosque, Klojen District, Malang City, is appropriate in 2021. This arises due to a phenomenon in society, especially non-profit oriented organizations, namely the discrepancy of existing financial statements or those presented by non-profit organizations in contrast to references to ISAK 35 guidelines. The research method carried out is descriptive qualitative, where the data collection used is observation, interviews, and documentation. The data analysis techniques used are data collection, data reduction, data presentation, and conclusion. The setting of the study was carried out at the Jami' Nurul Falah Mosque, Klojen District, Malang City, because the object was considered large enough to implement existing regulations with a large enough turnover of money. The result of this study is that Jami' Nurul Falah Mosque, Klojen District, Malang City has not applied ISAK 35 in the presentation of its financial statements. This happens because there are no experts in preparing financial statements, as well as the absence of socialization to introduce ISAK 35 financial statements to non-profit organizations.
The Effect of Tax Incentives, Account Representatives on Taxpayer Compliance with the Self Assessment System as a Moderation Novita Sari; Khojanah Hasan; Dwi Anggarani
Journal of Management Research and Studies Vol. 2 No. 2: July - December (2024)
Publisher : Optima Science

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This study was conducted to test whether tax incentives and account representatives have a strong enough influence to increase individual taxpayer compliance during covid19. Meanwhile, this study was also conducted to determine whether tax incentives and account representatives are able to influence individual taxpayers to obey in calculating, depositing, and reporting annual notification letter in a timely manner. This study uses primary data obtained by distributing questionnaires to individual taxpayers in the city of Malang. The data is quantitative which will letter be analyzed using the SPSS 25 application. In this study, it was found that tax incentives and account representatives have a positive and significant effect on individual taxpayer compliance. In this study, it was found that tax incentives had an insignificant effect on taxpayer compliance and account representatives had a significant effect on individual taxpayer compliance. While the self assessmesnt system variable has not been able to moderate tax incentive policies on taxpayer compliance but is able to moderate the performance of account representative on tax payer compliance.
Co-Authors Amalia Hidayati Ana Sopanah, Ana Catur Pambudi Dwi Anggarani Erdita Putri Setyoningrum Filibertha Yohana Iku They Indah Dewi Nurhayati Irfan Fatoni Melania Rambu Guna Muliana, Anisa Putri Novita Sari Untung Wahyudi