Pelatihan Dan Pendampingan Pengelolaan Keuangan Dan Pencatatan Pembukuan Administrasi Pelaporan Pajak Bagi Usaha Cacing Pupuk Organik Pada Kelompok Ternak Tunas Rinjani 2 Di Desa Selat Kecamatan Narmada

This counseling and training activity is about financial management and bookkeeping as a complete administrative tax reporting for the Tunas Rinjani livestock group in the Montong Daye Hamlet, Selat Village, Narmada District. It aims to provide understanding and knowledge about the Tunas Rinjani livestock group for financial management and bookkeeping as the completeness of tax reporting administration for businesses. compliance for small entrepreneurs in the Tunas Rinjani Livestock group in tax reporting. In addition, this training was conducted to provide knowledge to the Tunas Rinjani Cattle group about the importance of keeping bookkeeping records and the completeness of tax reporting so that they can be managed properly. In the end, this activity is expected to produce human resources who can keep records and get new ideas. This activity will be aimed at the Tunas Rinjani Training Cattle Group in the Montong Daye Hamlet, Selat Village, Narmada District. Implementation is carried out with the approach of providing relevant materials. Another hope of this activity can be a means to carry out community service, providing counseling and training in financial management and bookkeeping as tax reporting for livestock group

Penguatan Manajemen Usaha Untuk Mendukung Kontinuitas Operasional Badan Usaha Milik Desa

A common problem that occurs in village-owned enterprises (known as BUMDes) after being formed is the difficulty in carrying out operational activities and developing their businesses. This is partly due to the limited outreach and marketing strategy, the low support of the village community in utilizing the existence of BUMDes, and the lack of ability, experience, and entrepreneurial spirit for BUMDes managers in managing economic enterprises. This has an impact on BUMDes performance which tends to stagnate and is unable to develop its business. Through this community service activity, education and introduction to effective and innovative marketing patterns are carried out, strengthening commitment and motivation towards the ability and entrepreneurial spirit of managers, as well as simple business reporting procedures as a form of transparency and accountability in company management. BUMDes. Commitment and consistency in the implementation of business management are needed to support success. In the future, mapping the potential of village superior products as a form of differentiation is needed to support the economic empowerment of village-owned enterprises

Islamic Political Economy Of Accounting: Pembangkit Kesadaran Spiritual Berbasis Pemikiran Iwan Triyuwono, Ibnu Taimiyah, Dan HOS Tjokroaminoto Untuk Kemaslahatan Umat Manusia Dan Semesta

Penelitian ini bertujuan membangun konsep Islamic Political Economy of Accounting (IPEA). Dalam rangka membangkitkan kesadaran spiritual, peneliti menggunakan metodologi intuitif yang dioperasionalisasikan dengan tiga cara, yaitu: berserah kepada Allah, bertanya kepada Allah, dan berdialog dengan Allah. Data penelitian ini diperoleh dari data primer dan data sekunder. Sumber data primer adalah wawancara dan partisipasi langsung. Sementara sumber data sekunder adalah data tekstual yang terdiri atas: pemikiran ekonomi Ibnu Taimiyah, pemikiran politik HOS Tjokroaminoto, dan pemikiran akuntansi syariah Iwan Triyuwono. Penelitian ini menghasilkan konsep IPEA yang mengnyinergikan konsep teoretis ekonomi berkah, konsep politik budi dan rasa Islam, konsep akuntansi kembali kepada Tuhan, dan model homo islamicus. Secara utuh, IPEA adalah konsep teoretis yang digunakan sebagai sarana ekonomi politik dalam menggerakkan potensi kecerdasan spiritual manusia untuk berdialog dengan Tuhan dalam rangka mengkritik dan mengarahkan informasi pada transaksi yang halal dan tayib yang dikelola dengan kebenaran, keamanahan, kecerdasan, dan kedermaan sehingga bermanfaat secara adil bagi kemaslahatan umat manusia dan semesta. Konsep IPEA berfungsi sebagai simbol yang memantik kesadaran spiritual bagi akademisi, regulator, dan praktisi dalam mewujudkan praktik akuntansi yang Islam

Analisis Kritis Kinerja Pra Dan Pascaprivatisasi Dari Perspektif Political Economy Of Accounting (Studi Pada PT. Telkom Tbk dan PT. Indosat Tbk)

Privatisasi BUMN pada sektor telekomunikasi menjadi wacana penting pada masa reformasi telekomunikasi Indonesia. Tidak berbeda dengan privatisasi BUMN sektor lain, isu utama privatisasinya adalah efisiensi atau kinerja BUMN. Berbagai prokontra atas kinerja BUMN menjadikan kebijakan ini sebuah kontroversi di ruang publik sehingga kinerja keuangan di dalam perusahaan tidak akan tercapai tatkala sebuah setting politik yang berusaha mencarikan sekaligus memberi ruang untuk terjadinya aktivitas ekonomi (termasuk praktik akuntansi). Oleh karena itu, melakukan kajian kinerja pada perusahaan yang mengalami privatisasi sarat dengan nuansa ekonomi politik. Karena obyek yang digunakan merupakan entitas mikro, maka kajiannya merupakan bagian dari kajian Political Economy Of Accounting (PEA). PEA adalah salah satu teori dari studi akuntansi kritis yang diintrodusir oleh Tinker (1980). Dalam konteks Indonesia, kajian dengan perspektif ini pertama kali diintrodusir oleh Irianto (2004), dilanjutkan oleh Andrianto (2007), Andrianto (2008) dan Andrianto dan Irianto (2008). Penelitian ini bertujuan menilai kinerja pra dan pascaprivatisasi pada PT Telkom dan PT Indosat. Dengan menggunakan PEA dan dimodifikasi dengan hermeneutika Gadamerian yang selanjutnya disebut Modified Political Economy Of Accounting (M-PEA). Hasil penelitian menunjukkan bahwa kinerja keuangan PT Telkom pascaprivatisasi semakin membaik. Di sisi lain, distribusi labanya semakin membaik hanya kepada karyawan sedangkan stakeholders lainnya terabaikan . Kinerja keuangan PT Indosat pascaprivatisasi semakin memburuk namun distribusi labanya semakin membaik pada karyawan, kreditor, dan pemerintah. Realitas lainnya menjelaskan bahwa Pemerintah memahami privatisasi sebagai piranti untuk meraih rente ekonomi, privatisasi telah gagal melakukan distribusi kepemilikan, dan seiring dengan itu proses eksploitasi terhadap konsumen dalam bentuk tarif yang tinggi bertambah intensif (kasus pada PT Telkomsel). Akibatnya privatisasi PT Telkom dan PT Indosat telah gagal memberikan keadilan dan kesejahteraan bagi masyarakat dan Negara

Kualitas Auditor, Besaran Transaksi Antar Pihak yang Berhubungan Istimewa dan Manajemen Laba

Abstract: Auditor Quality, The Size of Special Related Party Transactions and Management Earnings. This research aims to answers two questions. First, whether related party transaction relate to earnings management? Second, does auditor quality can mitigate earnings management practice? We choose non-financial related party firms as our sample. Those 45 chosen firms were listed from 2007-2009 on ISX. We conduct test based on full samples and split samples. Result show that two out of four related party transactions measures are statistically related to earnings management. Moreover samples audited by bigger accounting firms fail to proven related earnings management. Even though our results are not consistent among different measures of related party transactions, we, however, can conclude that opportunistic managers can take advantage of the transactions complexities

Tafsir Kritis Privatisasi Berdasarkan Hermeneutika Gadamerian: Kasus Privatisasi PT Telkom dan PT Indosat

Privatization Under Critical Meaning by Using Gadamerian Hermeneutics: The Case for Privatization of PT. Telkom And PT. Indosat. The objectives of the study are to search critical meanings of privatisation in PT Telkom and PT Indosat. This research is using an interpretive approach and critical analysis by using Gadamerian hermeneutics. The study finds that there is other reality which shows that the Government views privatisation as a tool to achieve economic rents. Privatisation has failed to enable the distribution of ownership. At the same time, there is exploitation of consumers in the form of higher rates (as in the case of PT Telkomsel). As a result of privatisation of PT Telkom and PT Indosat has failed to provide justice and prosperity for the people and state

Analisis Anggaran Pendapatan dan Belanja Desa (APB Desa) di Masa Pandemi Covid-19

Penelitian ini bertujuan untuk menganalisis kebijakan APB Desa Aikdewa di masa pandemi covid-19 dan menilai alokasi APB Desa Aikdewa di masa pandemi covid-19 tahun 2020 dan 2021 berdasarkan permendes PDTT Nomor 14 tahun 2020 dan Permendes PDTT Nomor 13 tahun 2020. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Metode pengumpulan data dalam penelitian ini melalui wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa kebijakan APB Desa di masa pandemi covid-19 pada tahap perencanaan dan tahap pelaksanaan sudah dilaksanakan dengan cukup baik. Dimana, pada tahap perencanaan APB Desa telah melibatkan peran serta masyarakat. Pada tahun 2020 kebijakan belanja desa awalnya difokuskan pada bidang pelaksanaan pembangunan desa, namun karena adanya pandemi covid-19 sehingga dilakukan perubahan APB Desa untuk merubah kebijakan belanja desa menjadi bidang penanggulangan bencana keadaan darurat dan mendesak desa terkait pencegahan dan penanggulangan pandemi covid-19 dan pada tahun 2021 kebijakan belanja desa masih juga difokuskan untuk pencegahan dan penanggulangan pandemi covid-19. Pada tahap pelaksanaan APB Desa, masing-masing program kegiatan memiliki pelaksana kegiatan anggaran yang ditetapkan berdasarkan tupoksi masing-masing kaur/kasi dan program kegiatan dalam APB Desa tahun 2020 dan 2021 sudah dilaksanakan semua dan sesuai dengan apa yang dianggarkan. Pengalokasian APB Desa yang dilakukan Pemerintah Desa Aikdewa pada tahun 2020 dan 2021 sudah sesuai dengan Permendes PDTT Nomor 14 tahun 2020 tentang prioritas penggunaan dana desa tahun 2020 untuk pencegahan dan penanggulangan pandemi covid-19 dan Permendes PDTT Nomor 13 tahun 2020 tentang prioritas penggunaan dana desa tahun 2021 untuk program kegiatan percepatan pencapaian SDGs Desa

MAKNA INVESTASI PADA ANAK DALAM MITOS “BANYAK ANAK BANYAK REZEKI” : STUDI FENOMENOLOGI

The purpose of this study was to reveal the meaning of investment on children in “banyak anak banyak rezeki” myth through education. This study was employed interpretative paradigm with phenomenology as methodology. The author interviewed three informants in West Lombok District which are householder who worked as a pedagogue. The result has found two categories the significance of investment on children, material and non-material significance. Materially, the investment on children provided a very high amount of return to the parents so that it gave them a secure feeling financially in their old age. Whereas non-materially, the investment on children provided a return in the form of happiness in this world and the hereafter. Keywords : Investment, Phenomenology, Education, Return, ChildTujuan penelitian ini adalah mengungkap makna investasi pada anak dalam mitos “banyak anak banyak rezeki” melalui pendidikan. Penelitian ini menggunakan paradigma interpretif dengan metodologi fenomenologi. Peneliti mewawancarai tiga informan di Kabupaten Lombok Barat yaitu kepala keluarga yang berprofesi sebagai pendidik. Hasil penelitian menemukan bahwa makna investasi terhadap anak dapat dikelompokan kedalam dua kategori, yaitu makna secara materiil dan non materiil. Secara materiil, investasi pada anak memberikan pengembalian yang sangat tinggi bagi orang tua hingga memberikan rasa aman secara finansial pada masa tuanya. Sedangkan secara non materiil, investasi pada anak memberikan pengembalian berupa kebahagiaan baik di dunia maupun di akhirat. Kata Kunci : Investasi, Fenomenologi, Pendidikan, Tingkat Pengembalian, Ana

Revealing the Profit Meaning of Incense Traders: A Phenomenological Study

Purpose: This research aims to reveal the meaning of profit for incense traders. Design/Methodology/Approach: This study uses an interpretive and phenomenological paradigm as a research methodology. Researchers collected data by conducting in-depth interviews. Findings: he results of this study reveal that profit has material and immaterial meanings. Material profit is interpreted based on three things: minimal business risk, fast turnover of goods, and the percentage of profit earned from taking goods from suppliers and selling these goods. Conversely, immaterial gains are interpreted in spiritual terms. This spiritual thing is like helping or supporting others to pray. In addition, spirituality, in this case, is closely related to "karma phala," which means the result of actions, namely how a business owner runs his business honestly and sincerely so that he will get good results, too. Implications/Originality/Value:   This study explains the various meanings of profit associated with working as an incense seller. &nbsp

Pendampingan Tata Kelola Keuangan Badan Usaha Milik Desa

The main problem in managing village-owned enterprises (known as BUMDes) is the sustainability of economic enterprises after BUMDes is formed. Many BUMDes are then inactive after being formed due to problems in their management. Problems with procedures in financial management are indicated as the main factor causing problems in the management of BUMDes in addition to other factors such as the limited ability of BUMDes managers and lack of supervisory functions. Most BUMDes managers have limited knowledge, understanding, and abilities in administering and reporting business finances. This condition will certainly be an obstacle to business continuity and the continuous progress of BUMDes as a productive economic business in the village which is expected to support the welfare of the village community. This partnership community service activity is carried out through a pattern of mentoring assistance to BUMDes managers in Peteluan Indah Village who are still experiencing problems in administering and reporting BUMDes finances due to limited knowledge and human resource capabilities of BUMDes managers. This assistance activity is carried out through an evaluation of the institutional aspects, business management and financial management of BUMDes. The results of this mentoring activity provide a strengthening of the organizational structure related to the duties, functions and authorities of BUMDes managers, advisors and supervisors. From the aspect of business management, this activity can direct the management of existing BUMDes businesses and identify other economic business opportunities according to the superior potential of the village. From the aspect of financial governance, this mentoring activity can evaluate weaknesses and problems in the pattern of financial management through financial administration and reporting that are needed to support financial accountability and transparency to realize best practices in BUMDes financial governance