Garuda - Garba Rujukan Digital

PENDAMPINGAN ADMINISTRASI DAN PELAPORAN PAJAK MELALUI APLIKASI DJPONLINE FORUM UMKM BINAAN BAZNAS KOTA MADIUN Wibawa, Koerniawan Dwi; Kudhori, Ahmad; Kirowati, Dewi; Sugiharto, Sugiharto; Setyawan, Dimas Ari; Putri, Nandila Maysa; Nurcahyani, Dwi
SOROT : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2025): Januari
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) UNSIQ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/sorot.v4i1.8951

Kegiatan pengabdian kepada masyarakat ini dilakukan bertujuan untuk pendampingan tentang administrasi pajak dan pelaporan pajak melalui aplikasi djponline kepada para pelaku UMKM pada Forum UMKM binaan Baznas Kota Madiun. Administrasi pajak sangat diperlukan dalam menjalankan suatu usaha. Pendampingan administrasi pajak yang akan disampaikan mulai dari pembuatan nomor pokok wajib pajak baik orang pribadi maupun badan. Pembuatan nomor pokok wajib pajak dapat dilakukan secara online melalui fasilitas ereg pajak. Setelah mendapatkan NPWP, selanjutnya mengajukan permohonan pembuatan electronic filling identification number (EFIN), pengajuan menjadi pengusaha kena pajak (PKP) serta kewajiban perpajakan setelah diajukannya beberapa permohonan. Selain administrasi pajak, ada juga penyampaian materi mengenai perhitungan perpajakan tahunan yang disesuaikan dengan aturan perpajakan terbaru. Metode yang digunakan dalam pendampingan ini adalah seminar kepada UMKM berkaitan dengan administrasi perpajakan serta perhitungan pajak tahunan. Hasil pengabdian menyebutkan bahwa pelaku UMKM Forum UMKM binaan Baznas Kota Madiun memahami pentingnya administrasi perpajakan dan perhitungan pajak penghasilan tahunan. Pelaku UMKM yang mayoritas bukan CV atau PT memahami terdapat beberapa metode penghitungan PPh Tahunan yaitu berdasarkan omset, norma penghitungan penghasilan neto dan laba bersih.

Digital Transformation and Digital Innovation to Improve the Financial Performance of People's Economic Banks (BPR) in Indonesia Kirowati, Dewi; Kumalawati, Lely; Nauval Prastyanika Putra , Yudha
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.847

The aim of this research is to determine the extent of digital transformation and digital banking innovation carried out by BPRs in Indonesia to improve financial performance. The type of research used is qualitative research, using descriptive methods and secondary data sources where data collection is obtained by observation and documentation. /literature study that examined data on digital innovation and financial performance of People's Economic Banks (BPR) from 2019 to 2024. The results of the research show that the level of digitization of BPR transaction products or services in Indonesia is still low which has an impact on financial performance, namely a decline in the quality of BPR credit which is quite significant and the BPR Return on Assets (ROA) ratio continues to show a significant decline. Under these conditions, BPR's financial performance is still in a positive or maintained condition. Steps that must be taken by BPR can be to carry out analyzes related to customer needs and values, evaluate product and service development capabilities in accordance with BPR business strategy, and design development including developing IT infrastructure, quantity and quality of human resources, capital, and collaboration and cooperation with conventional banks. , Government, and the business/industrial world and other institutions in a sustainable manner

Implementasi Manajemen Keuangan Rumah Tangga Warga Desa Kedungguwo Kecamatan Sukomoro Kabupaten Magetan Kirowati, Dewi; Suhasto, RB Iwan Noor; Anggraey, Shinta Noor; Amir, Vaisal; Kumalawati, Lely; Khasanah, Alif Fidyah Noor
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 9 No 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/dikemas.v9i1.929

Kebutuhan dalam hidup manusia ada dua yaitu kebutuhan primer dan sekunder, untuk itu uang mempunyai peran penting dalam memenuhi kebutuhan. Orang yang belum berumah tangga dan sudah berumah tangga dalam penggunaan keuangan berbeda. Banyak faktor yang mempengaruhi keuangan rumah tangga. Mulai dari kebutuhan wajib yang harus dipenuhi hingga keinginan atau konsumsi yang bersifat tambahan atau hiburan. Masalah keuangan dalam rumah tangga bisa terjadi Tidak Bisa Mengelola Keuangan. Salah satu penyebab munculnya masalah finansial adalah buruknya pengelolaan keuangan, tidak disiplin dalam menabung, gaya hidup yang tak sesuai pendapatan, dan mudah tertarik dengan membeli barang secara angsuran. Hal ini bisa menyebabkan konflik emosional, stres, dan ketegangan dalam hubungan keluarga. Permasalahan tersebut timbul karena berumah tangga belum melaksanakan manajemen keuangan dalam rumah tangga

Digital Transformation and Digital Innovation to Improve the Financial Performance of People's Economic Banks (BPR) in Indonesia Kirowati, Dewi; Kumalawati, Lely; Nauval Prastyanika Putra , Yudha
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.847

The aim of this research is to determine the extent of digital transformation and digital banking innovation carried out by BPRs in Indonesia to improve financial performance. The type of research used is qualitative research, using descriptive methods and secondary data sources where data collection is obtained by observation and documentation. /literature study that examined data on digital innovation and financial performance of People's Economic Banks (BPR) from 2019 to 2024. The results of the research show that the level of digitization of BPR transaction products or services in Indonesia is still low which has an impact on financial performance, namely a decline in the quality of BPR credit which is quite significant and the BPR Return on Assets (ROA) ratio continues to show a significant decline. Under these conditions, BPR's financial performance is still in a positive or maintained condition. Steps that must be taken by BPR can be to carry out analyzes related to customer needs and values, evaluate product and service development capabilities in accordance with BPR business strategy, and design development including developing IT infrastructure, quantity and quality of human resources, capital, and collaboration and cooperation with conventional banks. , Government, and the business/industrial world and other institutions in a sustainable manner

Analisa Perencanaan Pajak pada Perusahaan Dagang Kosmetik Wibawa, Koerniawan Dwi; Kudhori, Ahmad; Kirowati, Dewi
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 3 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i3.4751

Tax planning is a tax saving measure in accordance with applicable tax laws. Tax planning can be implemented in several ways, one of which is selecting a tax reporting method using PP 55 of 2022, the norms for calculating net income and net profit. The choice of this method must be considered in terms of tax payable and tax risks for the next few years. This study aims to analyze the tax planning that must be carried out by CV ABC. CV ABC is a company located in East Java that focuses on selling women's needs such as skincare, moisturizers, sunscreen, and others. This study is a qualitative study with a descriptive approach. The data collection process involves interviews and documentation. Interviews were conducted with related parties to obtain records and an overview of the business. The records obtained only record incoming and outgoing cash, or can be said to be a cash flow statement that is not categorized based on its activities. The results of the study indicate that CV ABC must use the net profit method for income tax calculations. Several cost components must be considered in preparing fiscal net profit, such as the burden of costs unrelated to the business, a list of asset ownership for recognizing depreciation costs, costs listed on the nominative list, and costs and income included in the final income deduction. CV ABC must eliminate several costs and income, such as food and beverage costs, Wi-Fi, water costs, bank administration fees, and bank interest income. However, taxpayers more often use the PP 55 of 2022 method because it is simpler.

Pengaruh Debt To Equity Ratio (DER) dan Return On Equity (ROE) Terhadap Harga Saham dengan Kebijakan Dividen Sebagai Variabel Moderasi (Studi Kasus pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI) Tahun 2021-2023) Dhandy Dwi Kusuma Wardana; Dewi Kirowati; Permatasari Cahyaningdyah
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1148

Abstract : This study aims to analyze the influence of debt to equity ratio (DER) and return on equity (ROE) on stock prices with dividend policy as a moderation variable. The data used is secondary data that is quantitative. The analysis method used was multiple linear regression analysis using SPSS 25 software. The population of this study consists of 134 companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period, with a sample of 76 companies selected through the purposive sampling method. The results of the study show that debt to equity ratio (DER) and return on equity (ROE) have a positive influence on stock prices. In addition, dividend policies have been proven to strengthen the influence of debt to equity ratio (DER) and return on equity (ROE) on stock prices. This research provides important implications in understanding the factors that affect stock prices, in particular the role of debt to equity ratio, return on equity and dividend policy. These findings are expected to help companies improve financial performance to achieve better stock prices and assist investors in making more informed investment decisions. Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh debt to equity ratio (DER) dan return on equity (ROE) terhadap harga saham dengan kebijakan dividen sebagai variabel moderasi. Data yang digunakan adalah data sekunder yang bersifat kuantitatif. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan software SPSS 25. Populasi penelitian ini terdiri dari 134 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023, dengan sampel yang digunakan sebanyak 76 perusahaan yang dipilih melalui metode purposive sampling. Hasil penelitian menunjukkan bahwa debt to equity ratio (DER) dan return on equity (ROE) memiliki pengaruh positif terhadap harga saham. Selain itu, kebijakan dividen terbukti dapat memperkuat pengaruh debt to equity ratio (DER) dan return on equity (ROE) terhadap harga saham. Penelitian ini memberikan implikasi penting dalam memahami faktor-faktor yang memengaruhi harga saham, khususnya peran debt to equity ratio, return on equity dan kebijakan dividen. Temuan ini diharapkan dapat membantu perusahaan dalam meningkatkan kinerja keuangan untuk mencapai harga saham yang lebih baik dan membantu investor dalam membuat keputusan investasi yang lebih tepat.

Digital Banking, Fintech Payment, and Fintech Lending Influence the Financial Performance of Conventional Banking Kirowati, Dewi; Anggraeny, Shinta Noor; Lakew, Tayech
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n2.p284-290

Background Problems: The rapid growth of financial technology (fintech) has transformed the operational landscape of conventional banking, reshaping how financial services are delivered and managed. Introduction/Main Objectives: This paper examines the relationship between digital banking, fintech payment, fintech lending, and the financial performance of conventional banks in Indonesia. Methods: Secondary data for the 2018–2022 period were collected from the Financial Services Authority (OJK), Bank Indonesia, and the Indonesia Stock Exchange (IDX) for this study, the study employs multiple regression analysis to evaluate how digital transformation affects profitability, efficiency, and competitiveness in the traditional banking sector. Results: The findings reveal that digital banking and fintech payment have a significant positive impact on bank performance, indicating that technology adoption enhances operational effectiveness and revenue diversification. Conversely, fintech lending exhibits a moderating influence by expanding credit accessibility while intensifying competition in loan markets. Conclusion: Overall, the results highlight that strategic bank–fintech collaboration and proactive digital adaptation are essential to achieving sustainable growth and maintaining competitive advantage in the era of financial digitalization.

PENDAMPINGAN ADMINISTRASI DAN PELAPORAN PAJAK MELALUI APLIKASI DJPONLINE FORUM UMKM BINAAN BAZNAS KOTA MADIUN Wibawa, Koerniawan Dwi; Kudhori, Ahmad; Kirowati, Dewi; Sugiharto, Sugiharto; Setyawan, Dimas Ari; Putri, Nandila Maysa; Nurcahyani, Dwi
SOROT : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2025): Januari
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) UNSIQ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/sorot.v4i1.8951

Kegiatan pengabdian kepada masyarakat ini dilakukan bertujuan untuk pendampingan tentang administrasi pajak dan pelaporan pajak melalui aplikasi djponline kepada para pelaku UMKM pada Forum UMKM binaan Baznas Kota Madiun. Administrasi pajak sangat diperlukan dalam menjalankan suatu usaha. Pendampingan administrasi pajak yang akan disampaikan mulai dari pembuatan nomor pokok wajib pajak baik orang pribadi maupun badan. Pembuatan nomor pokok wajib pajak dapat dilakukan secara online melalui fasilitas ereg pajak. Setelah mendapatkan NPWP, selanjutnya mengajukan permohonan pembuatan electronic filling identification number (EFIN), pengajuan menjadi pengusaha kena pajak (PKP) serta kewajiban perpajakan setelah diajukannya beberapa permohonan. Selain administrasi pajak, ada juga penyampaian materi mengenai perhitungan perpajakan tahunan yang disesuaikan dengan aturan perpajakan terbaru. Metode yang digunakan dalam pendampingan ini adalah seminar kepada UMKM berkaitan dengan administrasi perpajakan serta perhitungan pajak tahunan. Hasil pengabdian menyebutkan bahwa pelaku UMKM Forum UMKM binaan Baznas Kota Madiun memahami pentingnya administrasi perpajakan dan perhitungan pajak penghasilan tahunan. Pelaku UMKM yang mayoritas bukan CV atau PT memahami terdapat beberapa metode penghitungan PPh Tahunan yaitu berdasarkan omset, norma penghitungan penghasilan neto dan laba bersih.

Implementation of SAK EMKM as the Basis for Annual Tax Reporting Wibawa, Koerniawan Dwi; Kirowati, Dewi; Septianto, Tri; Kudhori, Ahmad; Fauziah, Ghea; Nurkumalasari, Sebti; Dewi, Ika Rahuli Kusuma
Unram Journal of Community Service Vol. 6 No. 4 (2025): December: In Progress
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i4.1201

This community service activity aimed to enhance the understanding and practical skills of Grade XII Accounting students at SMK Negeri 1 Geger in applying the Financial Accounting Standards for Micro Small and Medium Enterprises (SAK EMKM) as the basis for annual tax reporting. Conducted on September 2 2025 the in person program covered four key topics the role of MSMEs in the national economy components of SAK EMKM based financial statements transaction recognition methods and simplified tax calculation approaches. Through a combination of socialization hands on Excel based financial statement preparation and interactive discussions participants’ demonstrated improved comprehension of SAK EMKM principles journal entries and basic tax computation. Although challenges remain particularly in grasping abstract accounting concepts such as cost of goods sold depreciation and liability classification the activity successfully laid a foundational framework for future competency development. The use of Microsoft Excel proved effective for automation yet highlighted the need for technical guidance to avoid errors. This initiative underscores the importance of integrating SAK EMKM into vocational accounting education to produce job ready graduates who can support transparent accountable and tax compliant financial management in Indonesias MSME sector. Continued mentoring and collaboration between educational institutions and stakeholders are recommended to sustain and expand these outcomes.

Assistance in the Preparation of Financial Statements of the National Zakat Amil Agency (BAZNAS) of the City of Madiun Kudhori, Ahmad; Kirowati, Dewi; Anggraeny, Shinta Noor
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 2 No 2 (2019): Volume 2 Nomor 2 Tahun 2019
Publisher : Universitas Nusantara PGRI Kediri

This partnership or community service activity aims to provide assistance to leaders, as planners and organizational policy makers, as well as to daily implementers in Baznas Madiun City as executors of operational activities, so that later it is expected that the management is able to conduct internal supervision and daily implementers able to prepare financial reports accordingly PSAK 109 concerning Accounting for Zakat and Infaq / Alms. The steps or methods of activities carried out in this mentoring are: first, conducting class/face-to-face activities by providing accounting material in accordance with PSAK 109. Second, reviewing the financial statements that have been made so far. Third, carry out follow-up by working on financial statements based on PSAK 109. Fourth, provide assistance in preparing financial statements.

Title

Found 40 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 40 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 40 Documents
Search