ACCRUALS (Accounting Research Journal of Sutaatmadja)
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Analysis of the Implementation of E-BPHTB Online and Its Impact on Local Tax Revenue and Public Compliance in DKI Jakarta
Full text linkThe DKI Jakarta government has implemented tax reforms by introducing e-BPHTB. The e-BPHTB aims to simplify the process for the public to fulfill their BPHTB tax obligations. This study was conducted to analyze the implementation of e-BPHTB online and its impact on local tax revenue and public compliance in DKI Jakarta province, to identify the driving and inhibiting factors in the implementation of e-BPHTB online, and to evaluate the system’s effectiveness. The study employs a qualitative approach through literature review and field research. The results indicate that the supervision policy of BPHTB is functioning well by providing oversight to taxpayers through cooperation with relevant parties. However, the implementation of e-BPHTB has not significantly impacted local tax revenue and public compliance due to the limited number of taxpayers utilizing the system and the inefficiency of the approval system. Public trust is considered positive due to the facilities provided by the government, including e-BPHTB. The driving factors for implementing e-BPHTB online are threefold: advancements in technology, the perceived ease experienced by taxpayers and tax authorities, and the COVID-19 pandemic. The inhibiting factors include limited public familiarity with technology, the inefficiency of the approval system due to the need for human resources, and the lack of human resource quality. The success rate of e-BPHTB implementation is evaluated based on two factors: the limited competence of human resources due to the absence of training for tax officers, and the need for improvement in the approval system application
ACTIVITY BASED COSTING DESIGN ON SHREDDED ONCOM PRODUCTS BUMDES DAWUAN KALER
Full text linkAs technology and information advance, companies must adapt to stay competitive globally. Small and medium enterprises (SMEs) in Indonesia and other countries are key drivers of the economy. SMEs can enhance accuracy in cost determination by replacing traditional cost accounting methods with the Activity-Based Costing (ABC) system. ABC calculates costs for each activity, focusing on production process costs. This research examines the application of ABC in the shredded oncom business unit of Bumdes Kaler Subang. The study aims to determine the effectiveness of ABC in this context, using a descriptive qualitative approach with data collected through direct interviews. The results show that the ABC method accurately allocates overhead costs, resulting in a total production cost per unit of Rp. 14,572
THE SUSTAINABILITY OF BANK MAJALENGKA IN 2018-2023: ANALYSIS THE INFLUENCE OF NET INTEREST MARGIN (NIM) AND LOAN TO DEPOSIT RATIO (LDR) ON THE RATE OF RETURN ON ASSET (ROA)
No full textBanks are financial institutions that are required to produce profitability in order to carry out their functions and roles. Profitability assessment uses Return on Assets (ROA). The higher the ROA of a bank, the greater the bank's ability to generate profits. Currently Net Interest Margin (NIM) still gets the main attention of banks in Indonesia considering that NIM is directly related to the bank's ability to manage productive assets which are still dominant in the credit business. LDR is a ratio to measure the composition of the amount of credit given compared to the amount of public funds and own capital used. The increase in this ratio shows the bank's effectiveness in channeling funds that have been collected in the form of credit so that the bank has the opportunity to achieve higher interest income to increase profitability. The purpose of this research is to find out and analyze how much influence NIM and LDR have on ROA at Bank Majalengka. The data used in this research is secondary data in the form of the annual financial report of Bank Majalengka for the period 2018-2023. Data analysis techniques in this research include hypothesis testing consisting of multiple regression coefficient tests, correlation coefficient tests, R2 model tests (coefficient of determination), t test (partial test) and F test (simultaneous). Based on the research results, it shows that NIM and LDR jointly influence the ROA of Bank Majalengka. The greater the ROA ratio value, the better the level of banking business. Keywords: NIM, LDR and ROA
THE IMPACT OF ALFIBER MSMES (PINEAPPLE LEAF FIBER WASTE PROCESSORS) ON VILLAGERS IN CIKADU VILLAGE FROM THE PERSPECTIVE OF ECONOMICS, SUSTAINABILITY AND ISLAMIC VALUES
No full textMSMEs have an important role in driving economic growth, improving community welfare, and maintaining environmental sustainability. This study aims to analyze the impact of Alfiber MSMEs, a pineapple leaf fiber waste processing business in Cikadu Village, on the local economy, environmental sustainability, and the application of Islamic values. This research uses quantitative methods with data collected through questionnaires distributed to 50 respondents in Cikadu Village.
The results showed that Alfiber MSMEs had a significant impact on increasing community income and creating jobs, especially for housewives. In addition, Alfiber MSMEs also contribute to the reduction of agricultural waste through environmentally friendly processing.
From the perspective of Islamic values, Alfiber MSMEs run their businesses in accordance with the principles of social justice and environmental responsibility. Overall, Alfiber MSMEs show great potential in encouraging economic and social sustainability in Cikadu Village, while maintaining harmony with the environment and Islamic values
The Concept of Value for Money In Measuring Financial Performance at Dadi Keluarga General Hospital
No full textAbstractHospitals play a crucial role in providing quality healthcare services to the community while ensuring operational sustainability through sound financial management. The concept of Value for Money (VfM) becomes highly relevant in hospital financial management as it emphasizes three key elements: economy, efficiency, and effectiveness. This study examines the application of VfM in evaluating the financial performance of Dadi Keluarga General Hospital, Ciamis, during the 2018–2023 period. The analysis focuses on assessing whether the hospital's financial management strategies align with VfM principles.The findings reveal varied results across the three VfM dimensions. In terms of economy, the hospital generally achieved economical performance with an average economy ratio above 90%, except in 2020, where the ratio exceeded 100%, indicating uneconomical spending due to budget overruns. In terms of efficiency, most years showed efficient performance with ratios below 100%, except in 2020, when inefficiency occurred with a ratio of 103%. For effectiveness, the results were more fluctuating; the hospital achieved effectiveness in 2019 (107%) and 2021 (114%), but failed to meet targets in other years due to unrealized revenue.The study concludes that while Dadi Keluarga General Hospital has implemented VfM principles, their application remains inconsistent and requires further improvement. To optimize VfM implementation, the hospital needs to enhance strategic planning, budget management, and periodic performance evaluation. These efforts will support financial sustainability while improving accountability and transparency in public sector financial management. This research contributes both academically and practically to advancing VfM-based performance measurement in healthcare institutions
FINANCIAL LITERACY AND ACCOUNTING LITERACY AMONG EX-MIGRANT WORKERS IN THE COMMUNITY
Full text linkThe aim of this research is to examine and analyze the influence of financial attitudes and financial planning on financial literacy and accounting literacy. The methodology employed in this study is descriptive and verificative. The study population consists of ex-migrant workers in Kuningan Regency, totaling 282 individuals. Random sampling technique was used to select 133 participants. Analysis was conducted using Structural Equation Modeling (SEM), including validity and reliability tests of instruments (confirmatory factor analysis), testing the model of relationships between variables (path analysis), and forming an appropriate predictive model (structural model and regression analysis), utilizing LISREL software as the analytical tool. The research findings indicate that (1) financial attitudes do not have a significant influence on financial literacy, (2) financial planning has a positive influence on financial literacy, (3) financial attitudes have a negative influence on accounting literacy, (4) financial planning has a positive influence on accounting literacy, and (5) financial literacy has a positive influence on accounting literacy
DESCRIPTIVE ANALYSIS OF SUSTAINABLE BUSINESS IN NEARBY SHARIA HOTEL SUBANG
Full text linkThe sharia hotel business continues to grow in Indonesia, with increasing demand from Muslim tourists seeking tourism experiences that align with their religious values. Sustainability is an important aspect of the sharia hotel business, because Islam teaches Muslims to be responsible stewards of the earth. This research aims to analyze the current conditions of the sustainability business in sharia hotels in Indonesia. Descriptive analysis is used to describe the sustainability practices implemented by sharia hotels, such as energy use, water management, waste reduction, and social responsibility. Data was collected through in-depth interviews with sharia hotel managers. The data was analyzed using descriptive qualitative. The research results showed that sharia hotels in Indonesia generally implement sustainable practices. However, there is still room for improvement, especially in terms of energy use and water management. Sharia hotels also need to improve communication about their commitment to sustainability to guests and other stakeholders. The sustainability business is an important opportunity for sharia hotels in Indonesia. By implementing sustainable practices, sharia hotels can improve their image, attract more guests, and contribute to environmental conservation
ANALYSIS OF APPLICATION OF ACCOUNTING PSAK 109 AT THE SUBANG REGENCY NATIONAL AMIL ZAKAT AGENCY
No full textAs time goes by, Indonesia has a large potential for zakat. So that various institutions were established that tried to handle zakat, one of which was the Zakat Management Organization. Zakat Amil Agency as an agency or entity that aims to manage and distribute zakat to those in need must apply accounting in their daily records, so as to produce open, balanced and equitable information to interested parties. Zakat accounting is a reporting standard created to provide financial information regarding zakat management carried out by zakat institutions by applying PSAK 109 concerning Accounting for Zakat Infaq/sedaqah.
This study aims to determine the conditions for receiving, distributing and reporting accounting records at BAZNAS Subang Regency which are contained in the 2020-2021 financial reports. The method used in this research is descriptive qualitative research conducted to objectively find out an activity with the aim of discovering new knowledge that has never been known before, based on primary data, secondary data through observation and interviews.
From the results of the analysis, overall that Subang Regency BAZNAS in its financial reports has used PSAK 109 Concerning Accounting for Zakat Infaq/alms, and it is difficult to use the SIMBA application (BAZNAS Information Management System
DESAIN STRATEGI BISNIS PADA UMKM JAJANAN MANTAN DAN PRENCHIPS
Full text linkThe aim of this research is to produce a design for the formulation and implementation of business strategies for MSMEs for former snacks and prenchips with the method used in this research, namely using qualitative methods with data sources obtained from the results of discussions and interviews with the owner.
The results of the SWOT matrix analysis, the vision, mission and strategy of the MSMEs for Former Snacks and Prenchips was born, namely, the vision is to be able to export products abroad and to become a vehicle that can help other people to do business too. To achieve this vision, MSMEs Snacks Former and Prenchips strive to provide extra quality products and offer more menu variants. And from the results of the matrix analysis, the MSMEs of Former Snacks and Prenchips in making the program refer to growth strategies, growth in the quality of human resources, growth in asset value, sales growth, and the number of products that have been innovated, new and more varied food menus. The MSME program for Former Snacks and Prenchips emphasizes programs for human resources and marketing, throughout these programs the percentage of the MSME Snacks Former and Prenchips budget for one year is greater for improving financial programs, and the remainder for operational production, marketing and quality improvement programs. tbsp