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All Journal Economics and Sustainable Development Journal of Artificial Intelligence and Digital Business Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Ekomania
Sharasshita Wirawan , Desak Gede Tiara
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Penerapan Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan menengah Tahun 2018 Pada Percetakan Undangan NSA Print Surabaya Sharasshita Wirawan , Desak Gede Tiara; Khosyatillah, Nuroini
Economics and Sustainable Development Vol. 8 No. 1 (2024): Economics and Sustainable Development
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to analyse the preparation of financial statements applied to NSA Print Surabaya as an entity engaged in the invitation printing industry. The type of research used is qualitative research with descriptive analysis method. The discussion is carried out by comparing the theory prepared by IAI regarding the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMK) with the implementation at NSA Print Surabaya and also providing recommendations for improving the preparation of financial statements based on SAK EMKM. Data obtained by evaluating documents related to the preparation of financial statements of NSA Print Surabaya as well as data obtained in the form of profiles, documents, and financial reports. The results showed that NSA Print Surabaya only recorded transactions by recording daily records in recording business financial transactions and did not yet have financial reports in accordance with accounting standards. In the application of the preparation of financial statements made by NSA Print Surabaya only has a simple recording of transactions that are booked, and balance sheet, profit and loss and CaLK reports that have not been made. So that recommendations provide financial report results that are in accordance with SAK EMKM. By preparing financial reports in accordance with SAK EMKM, the owner of NSA Print umkm will know the development of his business and make it easier for NSA Print to interact with external parties such as banks.
Pendampingan Proses Penyembelihan dan Pendistibusian Hewan Qurban di Kampus Universitas WR Supratman Surabaya Gamal, Ahmad; PurwokoFakultas Ekonomi dan Bisnis Universitas WR Supratman Surabaya, Bambang; Kartika, Mira Gayatri; Wirawan, Desak Gede Tiara Sharasshita; Hidyantari, Erlyna; Prihartanti, Wiwik; Suasridewi, Desak Gede; Rahmanto, Agus; H, Hardiono
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 7 (2024): Oktober
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13987944

Abstract

The purpose of this community service is to provide assistance in managing the implementation of welcoming the Eid al-Adha celebration, both in managing the process of slaughtering sacrificial animals and the process of distributing sacrificial animal meat. This community service is an annual agenda at W.R. Supratman University, Surabaya. The implementation method is through a committee formation meeting, preparing an agenda, and proposing sacrificial animal slaughtering officers. Furthermore, providing assistance by being directly involved in the implementation of the slaughter and cutting of sacrificial animals and the distribution of sacrificial animal meat. The community service activity ends with monitoring and evaluation. The result is that with this assistance, the implementation of the slaughter and distribution of sacrificial animal meat in welcoming the 2024 Eid al-Adha holiday at the W.R. Supratman University Campus, Surabaya has become more orderly. The implementation of the slaughter of sacrificial animals and skinning of animals is carried out by experts, the chopping and weighing of meat is carried out proportionally, and the distribution of sacrificial meat is orderly, even and on target.
PENGARUH STRUKTUR MODAL, ARUS KAS OPERASI, DAN LABA BERSIH TERHADAP HARGA SAHAM PADA MASA PANDEMI COVID-19 Tiara Sharasshita Wirawan, Desak Gede; Sahid, Gholam
Ekomania Vol. 11 No. 2 (2024): Desember 2024
Publisher : Ekomania

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/ekomania.v11i2.95

Abstract

This study aims to examine the influence of capital structure, operating cash flow, and net income on stock prices. Capital structure is measured using the Debt to Equity Ratio (DER), operating cash flow is measured using Operating Cash Flow (OCF), and net income is measured using Earnings Per Share (EPS). The research employs a quantitative approach. The sample consists of property and real estate companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling technique utilized is purposive sampling, which involves selecting samples based on predefined criteria. Using this method, a total of 85 property and real estate companies were identified as the sample for this study. The findings of this study indicate that capital structure (DER) and operating cash flow (OCF) do not have a significant impact on stock prices. However, net income (EPS) has a significant effect on stock prices.
Pendampingan Proses Penyembelihan dan Pendistibusian Hewan Qurban di Kampus Universitas WR Supratman Surabaya Gamal, Ahmad; PurwokoFakultas Ekonomi dan Bisnis Universitas WR Supratman Surabaya, Bambang; Kartika, Mira Gayatri; Wirawan, Desak Gede Tiara Sharasshita; Hidyantari, Erlyna; Prihartanti, Wiwik; Suasridewi, Desak Gede; Rahmanto, Agus; H, Hardiono
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 7 (2024): Oktober
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13987944

Abstract

The purpose of this community service is to provide assistance in managing the implementation of welcoming the Eid al-Adha celebration, both in managing the process of slaughtering sacrificial animals and the process of distributing sacrificial animal meat. This community service is an annual agenda at W.R. Supratman University, Surabaya. The implementation method is through a committee formation meeting, preparing an agenda, and proposing sacrificial animal slaughtering officers. Furthermore, providing assistance by being directly involved in the implementation of the slaughter and cutting of sacrificial animals and the distribution of sacrificial animal meat. The community service activity ends with monitoring and evaluation. The result is that with this assistance, the implementation of the slaughter and distribution of sacrificial animal meat in welcoming the 2024 Eid al-Adha holiday at the W.R. Supratman University Campus, Surabaya has become more orderly. The implementation of the slaughter of sacrificial animals and skinning of animals is carried out by experts, the chopping and weighing of meat is carried out proportionally, and the distribution of sacrificial meat is orderly, even and on target.
Pengaruh Pemahaman Wajib Pajak dan Kesadaran Wajib Pajak bagi Penjual Online terhadap Kepatuhan Wajib Pajak Wirawan, Desak Gede Tiara Sharasshita; Nadhifa, Nella Irza
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2857

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman kewajiban pajak dan kesadaran wajib pajak terhadap kepatuhan wajib pajak bagi penjual online. Tipe penelitian yang diterapkan dalam studi ini adalah kuantitatif dengan metode analisis deskriptif. Target populasi dalam penelitian ini mencakup semua penjual online yang terdaftar di marketplace. Teknik pengambilan sampel yang digunakan adalah convenience sampling, yaitu mengambil sampel dengan cara yang mudah, yaitu responden yang mau mengisi kuesioner. Dalam penelitian ini, peneliti menggunakan rumus hair untuk mendapatkan 55 responden. Penelitian ini menerapkan analisis regresi berganda, dan dalam pengolahan data, peneliti memanfaatkan aplikasi IBM SPSS 30. Temuan dari penelitian ini menyimpulkan bahwa pemahaman wajib pajak tidak memiliki dampak signifikan terhadap kepatuhan wajib pajak, sedangkan kesadaran wajib pajak memiliki dampak yang signifikan terhadap kepatuhan wajib pajak.
Co-Authors Ahmad Gamal Desak Gede Suasridewi Erlyna Hidyantari H, Hardiono Kartika, Mira Gayatri Khosyatillah, Nuroini Nadhifa, Nella Irza Prihartanti, Wiwik PurwokoFakultas Ekonomi dan Bisnis Universitas WR Supratman Surabaya, Bambang Rahmanto, Agus Sahid, Gholam