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All Journal Jurnal Akuntansi, Perpajakan dan Auditing Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Ulupui , I Gusti Ketut Agung
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Economics, Econometrics & Finance Education Other

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Perancangan Standar Operasional Prosedur (SOP) Pengelolaan Dana Bantuan Operasional Penyelenggaraan (BOP) pada Raudhatul Athfal Aprilia, Fadia Julfa; Ulupui , I Gusti Ketut Agung; Nindito, Marsellisa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.12

Abstract

This study aims to design a Standard Operating Procedure (SOP) for the management of Operational Assistance Funds (BOP) at Raudhatul Athfal (RA) Al Jabbaar. The research addresses issues related to the planning, submission, utilization, and financial accountability of BOP funds that are often not aligned with the technical guidelines due to limited understanding. Using a qualitative descriptive method and the ADDIE development model (limited to the stages of Analysis, Design, and Development), data were collected through interviews and direct observation involving the school principal and treasurer. The study produced four SOP flowcharts related to the planning (RKARA), submission, management, and accountability of BOP funds. These SOPs are expected to improve efficiency, effectiveness, and compliance with regulations at RA Al Jabbaar. 
PENGARUH MEKANISME INTERNAL, AKTIVITAS PERUSAHAAN & LEVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT DI INDONESIA Pasaribu, Josef Tigor; Ulupui , I Gusti Ketut Agung; Yusuf , Muhammad
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 4 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Tujuan Penelitian ini adalah untuk menguji apakah terdapat pengaruh Mekanisme Internal, Aktivitas Perusahaan dan Leverage Terhadap Pengungkapan Sustainability Report di Indonesia. Metode Penelitian ini menggunakan Metode Kuantitatif menggunakan data Sekunder. Penelitian ini menggunakan populasi dari perusahaan sektor kesehatan yang terdaftar di BEI periode tahun 2021-2023 dengan sampel yang dihasilkan sebesar 14 perusahaan. Teknik analisis data yang digunakan yaitu analisis statistik deskriptif, uji asumsi klasik (uji normalitas, uji multikolinearitas, uji autokorelasi, uji heteroskedastisitas), analisis regresi linear berganda dan uji hipotesis (uji t, uji f dan uji koefisien determinasi) memakai perangkat lunak Eviews 13. Hasil dari penelitian ini menunjukan adanya pengaruh yang signifikan variabel Aktivitas Perusahaan dan Leverage terhadap Pengungkapan Sustainability Report. Sedangkan Mekanisme Internal tidak berpengaruh terhadap Pengungkapan Sustainability Report.
ANALISIS KESADARAN WAJIB PAJAK DAN KONTRIBUSI PAJAK DI SEKTOR HOTEL DAN RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA SERANG Susilo, Aprian; Ulupui , I Gusti Ketut Agung; Perdana , Petrolis Nusa
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 5 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Tax is a manifestation of the direct participation of the community or taxpayers in fulfilling tax obligations necessary for state financing. This research aims to identify taxpayer awareness and determine the extent of the contribution of hotel taxes and restaurant taxes to Local Revenue in Serang City. The research approach used in this study is quantitative, which focuses on numerical measurement and data analysis using descriptive analysis methods. Data collection techniques were carried out through literature study, interviews, and documentation. From the results of the analysis of the contribution to Local Revenue, it can be concluded that the realization of hotel and restaurant taxes in Serang City from 2019 to 2023 has a very low contribution category to the Local Revenue of Serang City.
Co-Authors Aprilia, Fadia Julfa Marsellisa Nindito, Marsellisa Pasaribu, Josef Tigor Perdana , Petrolis Nusa Susilo, Aprian Yusuf , Muhammad