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INDONESIA
PRIVE: Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Islam Majapahit
ISSN : 26157314     EISSN : 26157306     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol. 7 No. 2 (2024): : September" : 6 Documents clear
Dampak Penerapan Perubahan Tarif PPN Menurut UU HPP No. 7 Tahun 2021 pada PT. POV Alya Safira, Miya; Sunani, Avi
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 2 (2024): : September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i2.3414

Abstract

Tax regulations in Indonesia have undergone many changes by harmonizing tax regulations with the hope of increasing stable and balanced economic growth and recovery after covid-19 by increasing the VAT rate to 11% as regulated in the HP law number 7 of 2021.The purpose of this study is to determine the possible impact on PT POV related to the change in Value Added Tax rate. The qualitative method is the method that has been applied to conduct this research, which uses a descriptive approach by explaining a phenomenon that occurs and describing events in the field. Data collection techniques are obtained through interviews and documentation. The results of this study indicate that changes in the amount of VAT rates cause adjustments to the system by KJA in managing VAT at PT POV, namely related to e-invoicing and Microsoft Excel applications. Changes in VAT rates also affect sales made by PT POV which have decreased significantly from the March 2022 tax period before the tax rate has changed to 11%. Researchers provide advice to future researchers to conduct research with a wider object related to the impact of changes in VAT rates.
Analisis Penerapan SAK EMKM Pada Usaha Kecil Menengah Kecamatan Mulyorejo Oktabilla Timoriawan, Shanella; Suhartini, Dwi
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 2 (2024): : September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i2.3477

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in contributing to Gross Domestic Product (GDP) of 61% or Rp9,580 trillion. In obtaining access to capital, MSME owners are required to prepare financial reports that can provide financial information for decision making on KUR provision. IAI and the Financial Accounting Standards Board issued a standard to facilitate the preparation of MSME financial reports, namely SAK EMKM, which came into effect on January 1, 2018. In reality, in the field, most MSME owners in Indonesia have not made records according to SAK EMKM. The data analysis technique uses a qualitative descriptive method. The results of the study were 90% of MSMEs did not know SAK EMKM and 10% knew SAK EMKM, but did not know the contents of SAK EMKM. As many as 20% of MSMEs have made financial records in the form of order books and cash books and 80% have not made business financial records. The obstacles that have a big influence on making financial records are the lack of knowledge and business owners who think that the process of making financial reports is complicated and takes a lot of time. Because many MSMEs do not know SAK EMKM and have not made records, it is hoped that MSMEs will realize the importance of financial records and increase their understanding of SAK EMKM by attending training from the local government or learning independently.
Faktor Terkait Kesenjangan Ekonomi dan Kesejahteraan Prawesti Ningrum, Endah; M, Sumarno; Endah Nursyamsi, Sari; Siregar, Nasaruddin
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 2 (2024): : September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i2.3480

Abstract

Economic disparity is a complex phenomenon that has a significant impact on sustainable income growth. Several related factors can be identified as the main causes of this gap. First, unequal population conditions contribute to unequal income distribution. In addition, inequalities in access to education and economic resources exacerbate the situation, preventing certain individuals and communities from having equal opportunities to develop. Uneven infrastructure development also plays a role in widening the gap, with underserved areas tending to experience economic stagnation. Lack of employment opportunities, especially in areas with high unemployment rates, further deepens the problem. The literature review shows that inductive qualitative analysis can provide a deeper understanding of the dynamics of this economic gap. From the results, it can be concluded that to address the economic gap, there needs to be an integrated effort that includes equalizing access to education, resources, and improving infrastructure in less developed areas. This strategy will not only promote inclusive economic growth, but also improve the overall welfare of society. Therefore, policies that focus on empowerment and job creation should be prioritized in efforts to reduce economic disparities at various levels. With a comprehensive approach, a more just and sustainable society for all is expected.
Penyusunan Laporan Keuangan Berdasarkan SAK-ETAP: Studi Kasus UMKM Bebek di Mojosari Regita Putri, Adinda; Setiono, Hari
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 2 (2024): : September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i2.4349

Abstract

This study aims to examine (1) the effect of education level on the application of financial statements based on SAK-ETAP on meat duck SMEs in Mojosari District. (2) The Effect of Business Size on the Recording of Financial Statements Based on SAK-ETAP on MSMEs broiler ducks in Mojosari District. (3) The Effect of Business Length on the Recording of Financial Statements Based on SAK-ETAP on MSMEs broiler ducks in Mojosari District. (4) The Effect of Guidance on Socialization and Information on the Recording of Financial Statements Based on SAK-ETAP on MSMEs of broiler ducks in Mojosari District. The research sample used was 50 MSMEs of broiler ducks. This research method uses primary method with data collection by questionnaire as a research instrument. Test the research instrument using validity test, reliability test. Hypothesis test using regression test which was preceded by normality test, autocorrelation test, multicollinearity test and heteroscedasticity test. Furthermore, hypothesis testing was carried out using multiple linear regression tests. The results showed that the level of education had a positive value of 0.245, the Business Size variable had a positive value of 1.399, the Length of Business variable had a positive value of 1.211, the Socialization and Information Development variable had a positive value of 0.257.
Perbandingan Kinerja Keuangan: Sebuah Analisis Sistem Konvensioanal dan Syari’ah Ragil Puspita Wulan Aprilia, Putri; Setiono, Hari; Fitri Isnaini, Nurdiana
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 2 (2024): : September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i2.4350

Abstract

Bank performance is an element that needs to be monitored in banking activities. The capacity of one company to run and distribute its resources will show a bank's performance, so that each bank will have good performance in order to survive among the increasingly selective banking industry. The purpose of this study is to see the differences in the financial performance of conventional BRI and BRI Syariah banks. This research is classified as quantitative research and secondary data sources. Purposive sampling technique was used to take samples. The object of this research is Conventional BRI and BRI Syariah which have published annual financial reports or annual reports for the 2016-2020 period. The analytical method applied is the independent sample T test and the Mann Witney U test. The results of the CAR test have no significant difference between Conventional BRI and Sharia BRI. Meanwhile, the results of the NPL, ROA, LDR, BOPO, ROE and PR tests showed significant differences between Conventional BRI and Sharia BRI. The conclusion is that conventional BRI Bank's financial ratios are better than Sharia BRI's Bank. From the aspect of quality, profitability, liquidity and solvency, Conventional BRI Bank is better than Sharia BRI Bank. However, in terms of capital, BRI Syariah Bank is better than Conventional BRI Bank.
Implementasi Pelaporan, Kejelasan Sasaran Anggaran, Pengendalian Intern terhadap Akuntabilitas Kinerja Instansi Pemerintah: Studi Kasus Organisasi Perangkat Daerah Kota Yogyakarta Kurnia Herawati, Venta; Widodo, Sri
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 2 (2024): : September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2741

Abstract

The purpose of study to examine implementation of reporting, clarity of budget target, internal control on performance accountability of government agencies in Yogyakarta City Regional Apparatus Organizations. The formulation of research problem is influence the application of public sector accounting reporting on government performance accountability, effect of budget target clarity on government agency performance accountability, effect of internal control on government agency performance accountability. Collecting research data use purposive sampling technique. This type research is quantitative. Data collection use a questionnaire and 53 respondents consisting of heads of offices, heads of finance, and financial staff in 18 Regional Organizations of the City of Yogyakarta. The data analysis use multiple linear analysis with SPSS 25 application. The result show public sector accounting reporting has a positive effect in government agency performance accountability, clarity budget target has positive effect on government agency performance accountability, and internal control has an effect on government agency performance accountability.

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