PENGARUH PEMBAYARAN PAJAK PARKIR MELALUI E-PARKING DALAM MENINGKATKAN OMZET PENDAPATAN ASLI DAERAH KOTA SURABAYA

ABSTRACTThe large number of vehicle users who park their vehicles on the side of the road can bring many losses such as increasing the degree of saturation or increasing density due to reducing the capacity of the road to accommodate the volume load of passing vehicles. This study aims to examine the effect of parking tax via electronic (e-parking) on the Regional Original Income (PAD) of Surabaya City during the 2017-2020 period. Meanwhile, the population used data from the Parking-Q company that engaged in parking engineering. The sampling technique used a saturated sampling technique or what is called a census, namely by using all data from the population. This study took 77 samples from all data contained in the population. Technical analysis uses simple regression because it only uses one Keywords: E-parking, Regional Taxes, Local Own Revenu

HIJAB SEGITIGA AKUNTAN UNTUK MELAWAN KORUPSI

This article aims to create a concept can be used by accountants to fight corruption by a hijab. The concept consists of three things; spiritual, ethical and love. They are an influential interconnected with each other and form a Hijab Triangle. Hijab Triangle serves as a shield modern accounting value, ie materialistic and egoistic to affect inward accountants in soul and thought. It can cause an accountants doing corruption. Hijab triangle can also make accountants more "beautiful" in the characteristic and behavior, and increase in the sight of God. This hijab should be applied before becoming an accountant or in the accounting student, by accountant educators

ANALISIS STRATEGI PENENTUAN HARGA SEWA KAMAR SELAMA PANDEMI COVID-19 BERDASARKAN METODE OUT OF POCKET COST TERHADAP BISNIS HOTEL DI TANJUNG SELOR KABUPATEN BULUNGAN STUDI KASUS GRAND PANGERAN KHAR HOTEL)

Tanjung Selor is one of the cities with high hotel growth in North Kalimantan, because it is the closest shopping center and is easy to reach by vehicle by land. Therefore, many visitors from various sub-districts stay at the Tanjung Selor hotel. With so many hotel industries in Tanjung Selor, competition in terms of price, facilities, and services is bound to exist. Every hotel is competing to provide the best so that its hospitality business is not less competitive with other hotel businesses. Moreover, during the current Covid-19 pandemi, the hotel manager needs to carry out the right strategy so that it is not empty of visitors during this pandemi. This study aims to find out how much is the room rental price during the Covid-19 pandemi at the Grand Pangeran Khar Hotel based on out of pocket cost. Based on the calculation results, it can be seen that the selling price during the covid-19 pandemi set by the Grand Pangeran Khar Hotel for the Pangeran, Boelungon, Family, Executive, Deluxe, Superior, and Standard types is able to cover the cost of the existing rental cost, but for the type of room Executive gets the lowest profit from other room types.Keywords: determination of rental price, Out Of Pocket Cost, Cash cos

PENINGKATAN PENYUSUNAN LAPORAN KEUANGAN SAK EMKM PADA PENGRAJIN TOPENG MALANG

Abstrak: Rai Malang adalah salah satu Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Malang yang saat ini sedang terdampak akibat pandemi covid-19. Untuk dapat tetap bertahan di masa pandemi, pemerintah memberikan batuan Kredit Usaha Rakyat (KUR) kepada UMKM yang telah memenuhi syarat salah satunya yaitu UMKM yang telah memiliki laporan keuangan sesuai standar keuangan SAK EMKM. Pelatihan penyusunan laporan keuangan SAK EMKM dalam kegiatan pengabdian masayarakat ini bertujuan untuk mengetahui kinerja keuangan Rai Malang; mengetahui posisi dana baik sumber maupun penggunaannya; membuat sistem anggaran yang baik; dan mengetahui aliran uang tunai dalam periode tertentu. Kegiatan pelatihan dilaksanakan secara daring pada tanggal 18 Juli 2021 diikuti oleh 10 orang. Metode pelaksanaan yang digunakan dalam kegiatan pengabdian masyarakat ini adalah ceramah untuk menyampaikan konsep materi, praktik menyelesaikan satu siklus akuntansi dalam bentuk kasus. Hasil monitoring dan evaluasi menunjukkan bahwa para peserta mampu menyerap rata-rata 60% materi pelatihan yang diberikan. Para peserta juga merasa puas dan memandang bahwa pelatihan SAK EMKM ini bermanfaat.Abstract: Rai Malang is one of the Micro, Small, and Medium Enterprises (MSME) in Malang City, which is currently affected by the COVID-19 pandemic. To survive amid a pandemic, the government provides People's Business Credit (KUR) to MSMEs that have met the requirements, one of which is MSMEs that already have financial reports according to SAK EMKM financial standards. The training for preparing SAK EMKM financial reports in this community service activity aims to determine the financial performance of Rai Malang; knowing the position of funds both source and use; create a good budget system, and knowing the cash flow in a certain period. The training activity was carried out online on July 18, 2021, attended by ten people. The implementation method used in this community service activity is a lecture to convey the concept of the material, the practice of completing an accounting cycle in a case. The monitoring and evaluation results showed that the participants were able to absorb an average of 60% of the training materials provided. The participants were also satisfied and saw that the SAK EMKM training was helpful

PENGARUH IMPLEMENTASI IFRS DALAM INDEKS GRAY: LEVERAGE, LIKUIDITAS, PROFIBILITAS, PORSI SAHAM PABLIK TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN

This study aims to determine the effect of IFRS implementation in the gray leverage index, liquidity, profitability, and the share of public shares on the disclosure of financial statements. The population in this study are manufacturing companies in the food industry sector which are listed on the Indonesia Stock Exchange in 2019-2021. This study uses quantitative research to retrieve secondary data sourced from the financial statements of manufacturing companies in the food industry sector listed on the Indonesia Stock Exchange (IDX). There are 18 companies that are sampled in this study. This study uses multiple regression analysis. The result of this research is that the gray leverage index, gray liquidity index, profitability gray index and gray index of public shares have an influence on the disclosure of financial statements. Partially, the gray leverage index variable has no effect on the disclosure of financial statements. The gray liquidity index variable has no effect on the disclosure of financial statements. Profitability gray index variable has no effect on financial statement disclosure. While partially the gray index variable, the portion of public shares has a positive effect on the disclosure of financial statements.Keywords: Gray Leverage Index, Liquidity Gray Index, Profitability Gray Index, Gray Index of Public Stock Portions and Financial Statements Disclosure

KONSEP AKUNTANSI SYARIAH DENGAN NILAI-NILAI MAHAR (Studi Empiris Pada Kantor Urusan Agama Kecamatan Montong)

This study aims to determine the concept of sharia accounting with the dowry values of the Office of Religious Affairs, Montong District, Tuban Regency, East Java.  This research is a qualitative research.  Data collection techniques that can be in the form of interviews) and observation and data analysis methods are descriptive model methods.  The results of the study state that the concept of Islamic accounting in this study uses the concept of financial statements which include 1) Assets, in this study divided into 3 parts, namely dowry in the form of money (current assets), jewelry (fixed assets) and memorizing verses of the Koran (assets).  intangible).  2) Obligations, there are 2 categories, namely dowry payments of less than 1 year (current debt) while dowry debts whose payments are more than 1 year (long-term debt).  3) Capital, the application of dowry values is dowry, the capital in question has a function to gain profits and seek the blessing value of the dowry itself.  4) Income and Expenses in the system of dowry values, it is said to be income due to the increase in assets owned by the wife and said to be a burden due to the husband's dowry. Keywords: dowry, sharia accounting and financial statement

Pengaruh Pemahaman Akuntansi, Sastra Keuangan dan Lingkungan Kampus Untuk Mahasiswa Manajemen Keuangan

The purpose of this study is to determine the impact of students' understanding of accounting, financial literacy, and the campus environment on financial management. The independent variables in this study were accounting literacy, financial literacy, and campus environment, and the dependent variable was student financial management. This type of research is quantitative as the data used are numerical. The data source for this study is primary data from survey methods such as questionnaires. The population of this survey in 2019 consisted of accounting majors from the Faculty of Economics, Malang Islamic University. The records series method used the Slovin formula. Based in this method, 68 students majoring in accounting used the class in 2019. Hypothesis testing used descriptive statistical analysis, instrumental testing, normality testing, classical hypothesis testing, multiple linear analysis testing, and SPSS version 24 hypothesis testing. The results show that understanding of variable accounting does not affect students' financial management (0.587 > 0.05), variable financial literacy has a large positive impact on students' financial management (0.000 < 0.05), Variable campus environment affects student financial management (0.029 < 0.05).Keywords: Understanding of accounting, financial literacy, campus environment, and student financial management

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL DAN SISTEM INFORMASI AKUNTANSI BERBASIS DIGITAL TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Organisasi Perangkat Daerah Kabupaten Wonogiri)

In the current era of globalization, technological developments have progressed so rapidly, the role of information technology (e-government) is a must for state administrators, especially in the responsibility for preparing financial reports. Timeliness in the submission of financial reports is very important for the level of benefit and value of the report. So it is necessary to have a digital-based system in preparing a financial report. This study aims to test and provide empirical evidence about the effect of the application of accrual-based SAP and, the application of digital-based AIS on the quality of financial statements of the Wonogiri Regency government. This research was conducted at 18 regional apparatus organizations of the Wonogiri Regency. The data collection method in this research is using a survey method with a questionnaire. The sample used in this study is the head of the regional apparatus organization leader and the head of the accounting department. The sampling method used was the purposive sampling method. The data analysis method used in this research is multiple linear regression analysis. Based on the results of the analysis, this study shows that the implementation of the digital-based SIA accrual-based SAP has a positive effect on the quality of regional financial reports.Keywords: Quality of financial reports, SAP, SI

PENGARUH SEBELUM DAN SAAT ADANYA PANDEMI COVID-19 TERHADAP SAHAM LQ-45 DI BURSA EFEK INDONESIA TAHUN 2020

This research was conducted to determine the effect of the Covid-19 Pandemic of the 45 top stocks (LQ-45) listed on the IDX. In this study, the authors used 45 stock samples that were members of the LQ-45 in the 2020 period. The research method used was the Paired Samples T-Test and the Wilcoxon Signed Ranks Test. Based on the results of the tests that have been carried out, it can be concluded that before and after the Covid-19 Pandemic had a significant influence on LQ-45 shares listed on the Indonesia Stock Exchange in 2020. The test results using the Paired Samples T-Test showed that the average variable The abnormal return (AAR) between before and during the Covid-19 pandemic had a significant effect. Meanwhile, the variable Average trading volume activity (ATVA) shows a significant positive effect between before and during the Covid-19 pandemic.Keyword : Social Events, Pandemic Covid-19, Abnormal Return, Trading Volume Activity, Event Study

AKUNTABILITAS PENGELOLAAN KEUANGAN MASJID AGUNG ISLAMIC CENTER AL-MUTTAQIN CAKRANEGARA, KOTA MATARAM BERDASARKAN ISAK 35

Analysis of financial management accountability for non-profit organizations in the religious field conducted at the Great Mosque of Islami Center Al-Muttaqin Cakranegara, Mataram City based on Interpretation of Financial Accounting Standards (ISAK) 35 using a case study approach with qualitative descriptive methods. Collecting data through direct interviews on research subjects. Analysis of financial management accountability of the Great Mosque of Islami Center Al-Muttaqin Cakranegara, Mataram City based on ISAK 35 starting from an analysis of the mosque's financial management whether it is accountable and in accordance with ISAK 35?. The results showed that the financial management of the Grand Mosque Islamic Center in Mataram City was accountable but not in accordance with the financial statements based on ISAK 35. This is based on the interview data obtained indicating that the financial management of the mosque still does not know in detail about ISAK 35, so that the financial statements that very simple, only includes receipts, disbursements, and cash balances.Keywords : ISAK 35, Accountability, Mosque