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All Journal Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Indonesian Accounting Literacy Journal JAS (Jurnal Akuntansi Syariah)
Zurmansyah, Ee
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Economics, Econometrics & Finance Other

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Gender equality: a perspective of accounting academia in rural area Noviriani, Eliza; Zurmansyah, Ee
JAS (Jurnal Akuntansi Syariah) Vol 9 No 1 (2025): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i1.2442

Abstract

Purpose – The study aims to answer the question, "How does the gender equality portrait of accounting academics in rural areas?". Method – This research, using gender transcendental phenomenology, encompasses four phases of convergence, namely epoche, reduction of phenomena, imaginative variation, and synthesis between meaning and essence. The primary source of research data, in the form of statements and gestures, was obtained through observation and in-depth interviews. Interviews were conducted with 8 female accountants in academia informants who work and study. Findings – The research showed that gender equality has not realized its specificity for female accountants in academia in the accounting education environment at rural colleges. The "voice" of female accountant academia is divided into two sections: women who feel gender equality and women who experience gender discrimination in the organizational environment. Implications – The theoretical implication of this research is to add to the study of gender equality in the accounting environment, especially for accounting educators and students in rural areas. The practical implications of this research are that the environment should be more sensitive so that this phenomenon does not become more cultural and restrict the movement of glass glasses to work.
Implementasi PMK 59 Tahun 2022 atas Pajak Belanja Barang pada Dinas PUPR Kabupaten Sambas Mukaromah, Lailatul; Zurmansyah, Ee; Roshani, Roshani; Ramadhani, Gea Putri
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.6528

Abstract

The obstruction of the ITA 22 collection process at the Public Works and Spatial Planning Office of Sambas Regency occurs due to field errors in the calculation of ITA 22 on transaction documents submitting payments for transactions carried out and reporting carried out by the PUPR Office manually through the Regional Finance Agency. This study aims to determine the procedures for calculating, depositing, and reporting Income Tax Article 22 on goods expenditure at the PUPR Office of Sambas Regency and to determine the application of calculating, depositing, and reporting tax on goods expenditure at the PUPR Office of Sambas Regency whether it is in accordance with PMK Number 59 of 2022. this research method is qualitative. Data collection conducted in this study through observation, interviews, and documentation. The focus of this research is the mechanism of calculation, deposit, and reporting of Income Tax Article 22 at the Public Works and Spatial Planning Office of Sambas Regency. The results obtained in this study can be concluded that the Sambas Regency Public Works and Spatial Planning Office has calculated and deposited Income Tax Article 22 in accordance with Permenkeu Number 59 of 2022 while for reporting it is not in accordance with Permenkeu Number 231 of 2019 but with a reconciliation system with the Sambas Regency Regional Finance Agency in collaboration with KPP Pratama Singkawang.
Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Penentuan Harga Jual Bakso Zurmansyah, Ee; Noviriani, Eliza; Azmiranti, Azmiranti
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.6592

Abstract

Micro, small, and medium enterprises often determine selling prices based on estimates or by following competitors' prices without considering all production costs. Therefore, the purpose of this study is to further investigate production costs at Kantin Maya so that researchers can provide suggestions and input. This is a quantitative study that uses descriptive methods to explain production cost calculations. This study uses the full costing method to determine selling prices based on field data. The cost-plus pricing method will be used to determine selling prices. Primary data from interviews and secondary data from daily expense records are used. The analysis results show that the full costing method yields higher production cost calculations compared to Kantin Maya. Additionally, Kantin Maya is advised to include all costs in production cost calculations and use the cost-plus pricing method with a full costing approach when determining selling prices, as the cost-plus pricing method is more advantageous than Kantin Maya's current approach. This is because the cost-plus pricing method with a full costing approach has proven to be more effective and profitable.
Optimalisasi kemampuan pelaporan SPT tahunan wajib pajak orang pribadi bagi pegawai pondok pesantren Mukaromah, Lailatul; Noviriani, Eliza; Alrizwan, U Ari; Zurmansyah, EE
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 6 No 2 (2023)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v6i2.19564

Abstract

Pegawai pondok pesantren M. Basiuni Imran masih banyak yang belum mampu mengoperasikan e-filing sehingga berakibat hampir 90 % pegawai tidak melaporkan SPT tahunan dan hanya 10% pegawai yang melaporkan SPT pajak tahunan dengan e-filing. Tujuan kegiatan Pengabdian Kepada Masyarakat (PKM) ini adalah memberikan pelatihan dan pendampingan guna membantu wajib pajak orang pribadi khususnya pegawai pondok pesantren M. Basuini Imran dalam mengisi dan melaporkan SPT tahunan orang pribadi 1770s dan 1770ss menggunakan e-filing. Pengabdian kepada masyarakat dilaksanakan dengan metode Community Based Participatory Research (CBPR). Teknik penyelesaian yang ditawarkan adalah melalui pendekatan pelatihan, diskusi dan atau tanya jawab serta praktik. Pelatihan ini menggunakan teknik ceramah dan diskusi. Pelatihan yang telah diselenggarakan berdampak pada peningkatan pengetahuan dan keterampilan peserta pelatihan dalam hal pelaporan pajak menggunakan e-filing dari sebelum nya yang belum mengetahui mekanisme pelaporan pajak. Melalui peningkatan pengetahuan serta keterampilan pelaporan pajak secara online, pegawai pondok pesantren M. Basiuni Imran terdorong untuk melaporkan pajak terhutang kepada negara. Kedepannya, pelaksanaan pengabdian kepada masyarakat dapat memperluas mitra sasaran yaitu tidak hanya bagi satu pondok pesantren di Kabupaten Sambas.
Co-Authors Alrizwan, U Ari Azmiranti, Azmiranti Eliza Noviriani Mukaromah, Lailatul Noviriani, Eliza Ramadhani, Gea Putri Roshani, Roshani