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All Journal Journal of Public and Business Accounting Prosidia Widya Saintek JAKBS Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Dwi Anggarani
Universitas Widya Gama Malang
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A Study of Internal Control Elements in PT. Guardian Pharmatama Employee Payroll Procedures : Kajian Unsur Pengendalian Internal pada Prosedur Penggajian Karyawan PT. Guardian Pharmatama Annisa Sekar Khatulis Tiwi; Dwi Anggarani; Hartini Prasetyaning Pawestri
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 1 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v10i1.493

Abstract

This case study aims to determine how internal control is implemented in employee payroll procedures at PT. Guardian Pharmatama. The methods used are documentation, observation, and interviews. The analysis method used is descriptive qualitative analysis by describing and explaining the results of the case study in accordance with the theoretical basis. The results of this case study provide the conclusion that the implementation of internal control in employee payroll procedures at PT. Guardian Pharmatama cannot be said to be optimal even though the implementation of internal control is generally in accordance with the theoretical basis. This is because there are still weaknesses found in the implementation of internal control. The employee payroll procedure does not use the attendance recording function at the company. The attendance recording function at the company is not separate from the operational function. The recommendation given is to implement electronic attendance recording so that employee attendance is recorded directly.
Profit Planning Case Study Using Break Event Point Analysis at the Lucky Fried Chicken MSME in Blitar Regency: Studi Kasus Perencanaan Laba Menggunakan Analisis Break Event Point Pada UMKM Ayam Geprek Lucky Di Kabupaten Blitar Linda Puspita Dewi; Dwi Anggarani; Khojanah Hasan
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 2 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v10i2.497

Abstract

This case study is based on the situation of culinary MSMEs facing fluctuations in raw material prices and changes in market demand, which affect profit stability. This situation requires financial planning based on quantitative analysis. The Break Even Point (BEP) is used to determine minimum sales limits and profit targets. The case study was conducted on the Ayam Geprek Lucky MSME (Micro, Small, and Medium Enterprises) in Blitar Regency through interviews, observations, and documentation. The results indicate that fixed and variable costs influence business performance. The BEP has proven effective as a basis for pricing, production planning, and cost control. Practically, the study results provide an applicable model for MSMEs in managing cost structures, setting sales targets, and developing contribution margin-based pricing strategies.
Determinan Kepatuhan Pajak Formal pada UMKM Penerbitan Independen di Pulau Jawa Ayu Wandani Mustika Rahma Baits Nur; Khojanah Hasan; Dwi Anggarani
Journal of Public and Business Accounting Vol. 6 No. 2 (2025): Juli-Desember
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i2.452

Abstract

Kepatuhan pajak formal merupakan elemen penting dalam sistem perpajakan berbasis self-assessment yang menuntut partisipasi aktif wajib pajak dalam memenuhi kewajiban administratif. Namun, pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya penerbitan independen, masih menghadapi berbagai kendala dalam pemenuhan kewajiban tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman perpajakan, literasi digital, dan kompleksitas administrasi pajak terhadap kepatuhan pajak formal pelaku UMKM penerbitan independen di Pulau Jawa. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data primer diperoleh melalui kuesioner yang disebarkan kepada pelaku UMKM penerbitan independen yang telah beroperasi minimal enam bulan dan memenuhi kriteria sebagai wajib pajak. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa pemahaman perpajakan dan literasi digital berpengaruh positif terhadap kepatuhan pajak formal, sedangkan kompleksitas administrasi pajak berpengaruh negatif. Temuan ini mengindikasikan bahwa peningkatan pemahaman perpajakan dan literasi digital dapat mendorong kepatuhan pajak formal UMKM, sementara kompleksitas administrasi pajak yang tinggi berpotensi menjadi hambatan dalam pemenuhan kewajiban administratif perpajakan.
Pengaruh Penerapan Internet of Things (IoT), Good Governence dan Standar Akuntansi Pemerintah terhadap Akuntabilitas Laporan Keuangan pada Pemerintah Kota Malang Tahun 2021-2023 Vebiola Puspa Asa Pujangga; Endah Puspitosarie; Dwi Anggarani; Indah Dewi Nurhayati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3231

Abstract

This study aims to examine the influence of the implementation of the Internet of Things (IoT), principles of good governance, and the application of Government Accounting Standards (SAP) on the accountability of financial reporting in the Malang City Government during the period of 2021–2023. The research is grounded in the growing demand for more transparent, accountable, and efficient public financial management in the digital era. A quantitative approach was employed using survey methods targeting respondents directly involved in regional financial management. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables, IoT, good governance, and SAP have a significant impact on the accountability of financial reports, both simultaneously and partially. These findings highlight the critical role of technological innovation, sound governance practices, and adherence to accounting standards in building reliable and accountable financial reporting systems at the local government level. This study offers both theoretical and practical implications for the advancement of public financial policy through the integration of technology and good governance principles.
Pengaruh Profitabilitas, Perencanaan Perpajakan, dan Solvabilitas Terhadap Manajemen Laba Pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024 JulietaAnta Maulani; Untung Wahyudi; Dwi Anggarani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3333

Abstract

This study aims to examine the influence of profitability, tax planning, and solvency on earnings management in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. Profitability is assessed through return on assets (ROA), tax planning through the effective tax rate (ETR), and solvency through the debt-to-assets ratio (DAR). Earnings management is evaluated using a modified Jones discretionary accrual accounting approach. The method used in this study is quantitative with multiple linear regression. Sample selection was carried out by applying certain criteria, resulting in a number of companies that met the research requirements. Secondary data was taken from annual financial reports accessible on the official IDX website. It is hoped that the results of this study will provide empirical evidence regarding the relationship between these three independent variables and earnings management and contribute to the development of the accounting and finance literature, particularly in the context of managerial decision-making and corporate policy-making in the transportation and logistics sector. Keywords: Earning Management,Profitability, Tax Planning, Solvency
Pengaruh Literasi Perpajakan, Sosialisasi Perpajakan, Dan Digitalisasi Sistem Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Generasi Milenial Di Kota Malang Aida Rohmawati Romadoni; Untung Wahyudi; Dwi Anggarani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3351

Abstract

This study aims to analyze the influence of tax literacy, tax socialization, and the digitalization of the tax system on individual taxpayer compliance among the Millennial Generation in Malang City. As a tech-savvy and economically productive demographic, Millennials play a strategic role in strengthening the national tax base through improved tax compliance. This research adopts a quantitative approach, utilizing a survey method through questionnaires distributed to 87 respondents—individual taxpayers from the Millennial Generation in Malang who are registered with a Taxpayer Identification Number (NPWP) and have submitted tax reports. The sampling technique used was purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that, partially, tax literacy and tax system digitalization have a significant effect on individual taxpayer compliance. Meanwhile, tax socialization does not have a significant partial effect. However, simultaneously, all three independent variables have a significant effect on individual taxpayer compliance. The sampling technique used was purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that, partially, tax literacy and tax system digitalization have a significant effect on individual taxpayer compliance. Meanwhile, tax socialization does not have a significant partial effect. However, simultaneously, all three independent variables have a significant effect on individual taxpayer compliance.
PENGUATAN TATA KELOLA ADMINISTRASI PERSEDIAAN BARANG MELALUI PENDAMPINGAN OPERASIONAL GUDANG DI HOTEL GRAND CAKRA MALANG Syamsul Bahri; Nasharuddin Mas; Indah Dewi Nurhayati; Irfan Fatoni; Dwi Anggarani; Nuer Aisa
Prosidia Widya Saintek Vol. 5 No. 1 (2026)
Publisher : Universitas Widyagama Malang

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

Abstract

Pengelolaan persediaan barang memiliki peran penting dalam mendukung kelancaran layanan dan efisiensi operasional hotel, namun pada tingkat gudang masih sering dijumpai permasalahan berupa ketidakteraturan administrasi, pencatatan stok yang belum tertib, serta pengendalian keluar-masuk barang yang belum optimal, sebagaimana terjadi di Gudang Hotel Grand Cakra Malang. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat tata kelola administrasi persediaan barang melalui pendampingan operasional secara langsung, yang dilaksanakan melalui observasi awal, pendampingan aktivitas kerja harian, penataan administrasi persediaan, serta evaluasi prosedur yang berjalan. Pendampingan difokuskan pada penataan dokumen, pencatatan penerimaan dan pengeluaran barang, penyesuaian stok fisik dengan catatan administrasi, serta penyusunan rekapitulasi persediaan yang lebih sistematis. Hasil kegiatan menunjukkan adanya peningkatan ketertiban administrasi, kemudahan penelusuran data, dan akurasi pencatatan stok, sehingga pendampingan operasional terbukti efektif dalam mendukung efisiensi kerja gudang dan kelancaran layanan hotel.
Co-Authors Aida Rohmawati Romadoni Annisa Sekar Khatulis Tiwi Ayu Wandani Mustika Rahma Baits Nur Endah Puspitosarie Hartini Prasetyaning Pawestri Indah Dewi Nurhayati Irfan Fatoni JulietaAnta Maulani Khojanah Hasan Linda Puspita Dewi Nasharuddin Mas Nuer Aisa Syamsul Bahri Untung Wahyudi Vebiola Puspa Asa Pujangga