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All Journal Jurnal Ilmiah Akuntansi dan Bisnis El Dinar Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Akuntansi Multiparadigma Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Riset Akuntansi Terpadu Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Wikrama Parahita : Jurnal Pengabdian Masyarakat JOURNAL OF APPLIED ACCOUNTING AND TAXATION Assets: Jurnal Akuntansi dan Pendidikan Jurnal ULTIMA Accounting JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani ACCOUNTHIK : Journal of Accounting and Finance JASF (Journal of Accounting and Strategic Finance) INTEGRITAS : Jurnal Pengabdian Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi Jurnal Manajemen Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Pajak dan Keuangan Negara (PKN) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Bisnis Krisnadwipayana Intervensi Komunitas: Jurnal Pengabdian Masyarakat Quantitative Economics and Management Studies Educoretax Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Pengmasku Journal of Law, Administration, and Social Science JRABA Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnalku Jurnal Magister Akuntansi Trisakti Journal of Accounting Research, Organization and Economics (JAROE) International Journal of Emerging Issues in Islamic Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Qadri, Resi Ariyasa
Program Diploma III Akuntansi, Politeknik Keuangan Negara STAN
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pelatihan melalui Web Seminar terkait Publikasi Artikel untuk Menembus Jurnal Sinta 2 dan Scopus Firmansyah, Amrie; Qadri, Resi Ariyasa; Arham, Amardianto
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 5, No 2 (2020): July 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v5i2.4244

Abstract

This community service activity aims to provide training for lecturers and students in producing journal articles that can be submitted for publication in the Sinta 2 journal and Scopus journal. This activity was carried out through a web seminar due to the condition of the Covid-19 pandemic which made it impossible to conduct conventional training. Organizers of this activity are Pamulang University and Bina Insani University. This activity was attended by lecturers and students from DKI Jakarta, West Java, Central Java, East Java, Bali and East Kalimantan. The method of carrying out this activity consists of several stages. The first stage is the planning stage through discussion with the organizers to meet the expectations of participants regarding the benefits of this activity. The second stage is the delivery of material and discussion through web seminar via Zoom application and Google Meet. The third stage is further online discussion with participants who need additional explanations. Based on feedback obtained from the participants, this activity is very useful for participants and motivates participants to improve the quality of research articles so that they can be submitted for publication in the Sinta 2 journal and Scopus journal.DOI: https://doi.org/10.26905/abdimas.v5i2.4244
DESAIN KERANGKA KONSEPTUAL BALANCED SCORE CARD PADA LEMBAGA RISET PEMERINTAH Qadri, Resi Ariyasa; Jauhari, Rifqie
Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 2 (2020): MENUJU KEUANGAN NEGARA YANG SUSTAINABLE
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jurnal pkn.v1i2.786

Abstract

This research aims to formulate a conceptual model of balanced scorecard for public sector organization, especially for the Indonesian Institute of Sciences, based on international best practices. Key success factors for implementating the model and the challenges are the other objectices of this research. It employed explanatory case study research as methodology to achieve the research objectives. 2 main protocols for collecting empirical evidences, namely document analysis and archival records study, were carried out for later scrutiny using explanation building techniques and analytic generalization as method of analysis. The results of this research not only display, but also define what a balanced scorecard model for public sector organization should be looked like as the model aligns with organizational characteristics and strategic plan. In order to achieving a successful implementation, continuous improvement should be applied to the model. No less important is to obtain top management support to boost the full implementation of the model so that it will improve LIPI’s performance as well as its goals achievement.Penelitian ini dilakukan untuk merumuskan model konseptual balanced scorecard bagi organisasi sektor publik, dalam hal ini Lembaga Ilmu Pengetahuan Indonesia, berdasarkan praktik terbaik di dunia internasional, serta apa saja faktor yang menjadi kunci sukses implementasi model tersebut dan apa saja tantangan implementasinya. Metodologi riset studi kasus eksplanatori digunakan untuk untuk mencapai tujuan penelitian tersebut. 2 protokol utama untuk pengumpulan bukti empiris, analisis artikel seminal dan studi dokumen internal, dijalankan untuk kemudian dielaborasi dengan menggunakan teknik explanation building dan analytic generalization. Hasil penelitian ini tidak hanya menyuguhkan, bahkan juga mendefinisikan seperti apa bentuk model konseptual balanced scorecard yang selaras dengan karakteristik organisasi dan sasaran strategis yang hendak dicapai dalam 5 tahun terakhir. Pengembangan yang berkelanjutan terhadap model konseptual tersebut agar sesuai dengan perkembangan organisasi adalah syarat utama keberhasilan implementasi model tersebut di LIPI. Yang tidak kalah pentingnya adalah memperoleh dukungan manajemen puncak untuk menerapkan model tersebut demi memperbaiki kinerja dan arah tujuan organisasi.
PEMETAAN PERMASALAHAN PENYALURAN BANTUAN SOSIAL UNTUK PENANGANAN COVID-19 DI INDONESIA Rahmansyah, Wildan; Qadri, Resi Ariyasa; Sakti, RTS Ressa Anggia; Ikhsan, Syaiful
Jurnal Pajak dan Keuangan Negara (PKN) Vol. 2 No. 1 (2020): Fasilitas di Masa Pandemi
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jurnal pkn.v2i1.995

Abstract

This study aims to investigate the problem mapping on social aid distribution in Indonesia for COVID-19 handling. The administration of social assistance program by the Government has been executed for 6 months yet confusing and slow to be accepted by the society. This research implemented the literature and social media review as methodology of research by giving a meaning towards secondary data. The result of this study provided a problem mapping and unveiling the problem root cause cause regarding various social assistance programs conducted by the Government. The result of this study suggested that there are several social assistance problems identified consisting of the issues of budget allocation in different ministries, unintegrated recipient data issues, and problems of the social assistance distribution system. This study implies that the government should take cooperation, coordination and harmonization between the central government, the district, and private institutions to be precise, effective and efficient and supported by a good system, integrated, transparent and accountability in the distribution of the social aid. . Penelitian ini dilakukan untuk melakukan pemetaan permasalahan penyaluran bantuan sosial oleh pemerintah. Pemberian bantuan sosial tersebut sudah dilakukan selama 6 bulan tetapi terkesan membingungkan, lambat diterima oleh masyarakat dan tidak tepat sasaran. Penelitian ini menggunakan metode penelitian kualitatif berbasis studi literatur, yaitu metode riset yang berorientasi pada pengumpulan data sekunder dari berbagai sumber untuk dikembangkan menjadi suatu pengetahuan baru. Hasil dari penelitian ini berupaya memberikan gambaran mengenai peta permasalahan dan penyebab utama dari berbagai carut marut permasalahan program bantuan sosial pemerintah dalam rangka penanganan COVID-19. Permasalahan peyaluran bantuan sosial yang terjadi antara lain yaitu masalah alokasi anggaran ditiap kementerian berbeda, masalah data penerima bantuan yang tidak terintegrasi, dan masalah sistem penyaluran bantuan sosial tersebut. Implikasi dari peneltian ini adalah dibutuhkan kerjasama, koordinasi dan harmonisasi antara pemerintah pusat, daerah, dan lembaga swasta agar tepat sasaran, efektif dan efisien serta didukung oleh sistem yang baik, terintegrasi, transparan dan akuntabilitas dalam penyaluran bansos tersebut.
STORYTELLING CASE STUDY: HOW TO WIN A TAX DISPUTE AGAINST TAX AUTHORITY? Qadri, Resi Ariyasa; Fatmawati
Jurnal Pajak dan Keuangan Negara (PKN) Vol. 2 No. 2 (2021): Jurnal Pajak dan Keuangan Negara Volume II Nomor 2 Tahun 2021
Publisher : Politeknik Keuangan Negara STAN

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

Abstract

This study focuses on answering five research questions, namely how to understand the background of a tax dispute, how to carry out the tax audit, how to perform the tax audit closing conference, how to run the objection process at the regional level, and how to win the appeal process at Tax Court. This research employed the case study framework as a methodology. The data were collected via interview as well as documentation. The information gathered was analyzed by contextualizing the meaning of the data collected. The result of this research provided insights on winning a tax dispute by implementing several strategies abstracted from the case study.
THE BRICOLAGE OF FINANCIAL TECHNOLOGY, ACCOUNTABILITY, AND ZAKAT MANAGEMENT IN INDONESIA Novitasari Putri Ramadhani; Resi Ariyasa Qadri; Agus Kurniawan
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 2 (2021): Maret-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20212pp183-192

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui implementasi akuntabilitas pengelolaan zakat di Indonesia serta menganalisis dampak penerapan finansial teknologi dalam kerangka akuntabilitas pengelolaan zakat di Indonesia. Metode yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan framework systematic literature review. 3 pertanyaan utama dirumuskan untuk mengakomodir framework systematic literature review. Diperoleh dua puluh empat artikel yang diterbitkan pada jurnal nasional maupun internasional terakreditasi. Hasil analisis terhadap seluruh artikel tersebut adalah akuntabilitas pengelolaan zakat di Indonesia diwujudkan dalam bentuk laporan keuangan yang disusun oleh organisasi pengelola zakat dengan mengacu pada PSAK 109. Penyelesaian masalah terkait rendahnya akuntabilitas pengelolaan zakat di Indonesia dapat diatasi melalui penerapan finansial teknologi dalam pengelolaan zakat oleh organisasi pengelola zakat. Namun demikian, masih dibutuhkan regulasi pemerintah yang mengatur lebih rinci mengenai bagaimana pelaksanaannya.Kata Kunci: Finansial Teknologi Syariah, Akuntansi Syariah, Zakat, Indonesia. ABSTRACTThis study aims to determine the implementation of zakat management accountability in Indonesia and to analyze the impact of the application of financial technology in the accountability framework of zakat management in Indonesia. We employed the systematic literature review framework as a methodology to achive the research’s objectives. Three main questions were formulated to accommodate the systematic literature review framework. Twenty-four articles published in accredited national and international journals were obtained. The results of our study indicate that the accountability of zakat management in Indonesia is manifested in the form of financial reports prepared by the zakat management office with reference to PSAK 109. Solving problems related to the low accountability of zakat management in Indonesia can be overcome through the application of financial technology. However, there is still a need for government regulations that regulate in more detail on how to implement the financial technology.Keywords: Sharia Financial Technology, Sharia Accounting, Zakat, Indonesia. REFERENCESAfiyana, I. F., Nugroho, L., Fitrijanti, T., & Sukmadilaga, C. (2019). Tantangan pengelolaan dana zakat di Indonesia dan literasi zakat. AKUNTABEL, 16(2), 222–229.Alam, A. (2018). Permasalahan dan solusi pengelolaan zakat di Indonesia. Jurnal Manajemen, 9(2), 128–136.Amarodin, M. (2020). Modernisasi penghimpunan dana zakat di era industri 4.0. Jurnal Eksyar (Jurnal Ekonomi Syariah), 07(01), 65–79.Antonio, M. S., Laela, S. F., Mukhlas, D., & Ghifari, A. (2020). Optimizing Zakat Collection in the Digital Era: Muzakki’s perception. Jurnal Dinamika Akuntansi dan Bisnis, 7(2), 235–254. https://doi.org/10.24815/jdab.v7i2.16597Astuti, M. (2018). Peran  PSAK 109 dalam peningkatan  akuntabilitas dan transparansi pelaporan zakat di Indonesia. Jurnal Akuntansi Bisnis, 10(1). https://doi.org/10.30813/jab.v10i1.986Aziz, M. (2017). Strategi pengelolaan zakat secara produktif pada lembaga amil zakat dalam tinjauan UU RI nomor 23 tahun 2011 tentang pengelolaan zakat (Studi kasus di Nurul Hayat kantor cabang Tuban periode 2015-2016). Al Hikmah: Jurnal Studi Keislaman, 7(1).Bahtiar, E. (2020). SWOT analysis of the Mempawah regency baznas development strategy in collecting zakat funds. JIL: Journal of Islamic Law, 1(1), 1-12. https://doi.org/10.24260/jil.v1i1.12Bergsteiner, H., & Avery, G. C. (2011). Responsibility and accountability: Towards an integrative process model. International Business & Economics Research Journal (IBER), 2(2), 37-63. https://doi.org/10.19030/iber.v2i2.3763Canggih, C., Fikriyah, K., & Yasin, A. (2017). Potensi dan realisasi dana zakat indonesia. Al-Uqud: Journal of Islamic Economics, 1(1), 14-26. https://doi.org/10.26740/jie.v1n1.p14-26Chaniago, S. A. (2014). Perumusan manajemen strategi pemberdayaan zakat. Jurnal Hukum Islam, 12(1), 87–101. https://doi.org/10.28918/jhi.v12i1.529Coryna, I. A., & Tanjung, H. (2015). Formulasi strategi penghimpunan zakat oleh badan amil zakat nasional (BAZNAS). Al-Muzara’ah, 3(2), 158–179. https://doi.org/10.29244/jam.3.2.158-179Endahwati, Y. D. (2014). Akuntabilitas pengelolaan zakat, infaq, dan shadaqah (ZIS). Jurnal Ilmiah Akuntansi dan Humanika, 4(1), 1356–1379. https://doi.org/http://dx.doi.org/10.23887/jinah.v4i1.4599Fadilah, S. (2012). Penerapan good governance pada lembaga amil zakat (LAZ). Diakses dari http://103.78.195.33/bitstream/handle/123456789/26651/bk_fadilah_pgglaz_unpad press_sv.pdf?sequence=1&isAllowed=yFahlefi, R. (2018). Inklusi keuangan syariah melalui inovasi fintech di sektor filantropi. Batusangkar International Conference III, 205–212.Friantoro, D., & Zaki, K. (2019). Do we need financial technology for collecting zakat? International Conference of Zakat. https://doi.org/10.37706/iconz.2018.133Hamidi, N., & Suwardi, E. (2013). Analisis akuntabilitas publik organisasi pengelola zakat berdasarkan aspek pengendalian intern dan budaya organisasi (Survei pada organisasi pengelola zakat di Indonesia). Ekbisi, 8(1), 13-34.Hendarsyah, D. (2013). Digitalisasi dan sistem otomasi perpustakaan STIE syari’ah Bengkalis. Iqtishaduna: Jurnal Ilmiah Ekonomi Kita, 2(1), 443–460. https://doi.org/10.46367/iqtishaduna.v2i1.30Huda, N., & Sawarjuwono, T. (2013). Akuntabilitas pengelolaan zakat melalui pendekatan modifikasi action research. Jurnal Akuntansi Multiparadigma, 4(3), 376-388. https://doi.org/10.18202/jamal.2013.12.7204Karim, N. K., Sasanti, E. E., Lenap, I. P., & Sari, N. K. (2019). Transparansi dan akuntabilitas pengelolaan dana zakat berbasis website pada lembaga pengelola zakat di Indonesia. Jurnal Riset Akuntansi Aksioma, 18(2), 13-28.Khan, K. S., Kunz, R., Kleijnen, J., & Antes, G. (2003). Five steps to conducting a systematic review. Journal of the Royal Society of Medicine, 96(3), 118–121. https://doi.org/10.1258/jrsm.96.3.118Kholis, Nur, S., Andriansyah, S., & Yuli, I. (2014). Profile of Islamic philantrophy in Yogyakarta Special Province. La Riba, 7(1), 61–84.Kholmi, M. (2017). Akuntabilitas pengelolaan alokasi dana desa (Studi di Desa Kedungbetik Kecamatan Kesamben Kabupaten Jombang). Journal of Innovation in Business and Economics, 7(2), 143. https://doi.org/10.22219/jibe.vol7.no2.143-152Lee, D. K. C., & Teo, E. G. S. (2015). Emergence of finTech and the LASIC principles. Journal of Financial Perspectives, 3(3), 1-26.Mubarok, A., & Fanani, B. (2014). Penghimpunan dana zakat nasional (Potensi, realisasi dan peran penting organisasi pengelola zakat). Permana, 5(2), 7-16.Muhammad, S. A., & Saad, R. A. J. (2016). The impact of public governance quality, accountability and Effectiveness on intention to pay zakat: Moderating effect of trust on zakat institution. International Journal of Management Research and Reviews, 6(1), 1-8.Nasution, A. H., Nisa, K., Zakariah, M., & Zakariah, M. A. (2018). Kajian strategi zakat, infaq dan shadaqah dalam pemberdayaan umat. Jurnal Ekonomi Bisnis Syariah, 1(1), 22–37. https://doi.org/10.5281/zenodo.1148842Nikmatuniayah, M. (2015). Manajemen strategis pengelolaan zakat lembaga amil zakat infak dan shodaqoh Baiturrahman (Lazisba) Semarang. Seminar Nasional Riset Terapan (SENASSET), 1(1), 563–578.Nilawati, N., & Rijal, K. (2019). Potensi pembayaran zakat secara online dan offline serta realisasi dana zakat indonesia. I-ECONOMICS: A Research Journal on Islamic Economics, 5(2), 116–131.Nurhasanah, S. (2018). Akuntabilitas laporan keuangan lembaga amil zakat dalam memaksimalkan potensi zakat. Jurnal Ilmu Akuntansi, 11(2), 327–348.Parvez, R. K. (2021). Analysing the AAOIFI Sharīʿah standard on zakat. Journal of Money Laundering Control, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JMLC-10-2020-0117Pratama, Y. C. (2015). Peran zakat dalam penanggulangan kemiskinan (Studi kasus: Program zakat produktif pada Badan Amil Zakat Nasional). Tauhidinomics: Journal of Islamic Banking and Economics, 1(1), 93–104.Qadri, R. A. (2019). Menakar model pembelian langsung rumah negara di indonesia. Jurnal Pajak dan Keuangan Negara, 1(1), 1–20.Rahmani, H. F., & Erpurini, W. (2020). Pengaruh kepercayaan dan penerapan teknologi aplikasi zakat terhadap minat masyarakat dalam berzakat. Jurnal Sains Sosio Humaniora, 4(2), 639–648. https://doi.org/10.22437/jssh.v4i2.11324Rahmayati, A. (2015). Filantropi Islam: Model dan akuntabilitas. Seminar Nasional dan The 2nd Call for Syariah Paper, 17–29.Rohim, A. N. (2019). Optimalisasi penghimpunan zakat melalui digital fundraising. Al-Balagh: Jurnal Dakwah dan Komunikasi, 4(1), 59–90.Santoso, I. R. (2019). Strategy for optimizing zakat digitalization in alleviation  poverty in the era of industrial revolution 4.0. Ikonomika, 4(1), 35–52. https://doi.org/10.24042/febi.v4i1.3942Suginam. (2020). Akuntabilitas pengelolaan dana zakat berbasis teknologi informasi pada organisasi pengelola zakat (OPZ). ARBITRASE: Journal of Economics and Accounting, 1(1), 86–89.Syafiq, A. (2017). Urgensi peningkatan akuntabilitas lembaga pengelola zakat. ZISWAF: Jurnal Zakat Dan Wakaf, 3(1), 18–39.Thornton, J. B., & Thornton, E. (2013). Assessing state government financial transparency websites. Reference Services Review, 41(2), 366–387. https://doi.org/10.1108/00907321311326273Triyuwono, I. (2001). Metafora zakat dan shari’ah enterprise theory sebagai konsep dasar dalam membentuk akuntansi syari’ah. Jurnal Akuntansi dan Auditing Indonesia, 5(2), 131–145.Utami, P., Suryanto, T., Ghofur, R. A., & Nasor, M. (2020). Refleksi hukum zakat digital pada baznas dalam rangka peningkatan kesejahteraan mustahik. Jurnal Surya Kencana Satu: Dinamika Masalah Hukum dan Keadilan, 11(1), 53–70.Warno, W. (2016). Akuntabilitas pengelolaan zakat infak dan shodaqoh (ZIS) dalam penerapan UU pengelolaan zakat No. 23 tahun 2011 pada lembaga pengelola zakat. Jurnal STIE Semarang, 8(2), 157-179.Wikaningtyas, S. U., & Sulastiningsih, S. (2015). Strategi penghimpunan dana zakat pada organisasi pengelola zakat di Kabupaten Bantul. Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen, 2(2), 129–140. https://doi.org/10.32477/jrm.v2i2.169Zubaidah, S., & Afifah, A. (2020). Development of zakat management digitalization in Indonesia. International Conference of Zakat, 459–468. https://doi.org/10.37706/iconz.2020.227Zuccolotto, R., & Teixeira, M. A. C. (2014). The causes of fiscal transparency: Evidence in the Brazilian states. Revista Contabilidade & Finanças, 25(66), 242–254. https://doi.org/10.1590/1808-057x201410820Zumrotun, S. (2016). Peluang, tantangan, dan stategi zakat dalam pemberdayaan ekonomi umat. Jurnal Hukum Islam, 14(1), 49-63. https://doi.org/10.28918/jhi.v0i0.669
Tjokro-[ism] Case Study: Reconciling the Tangled-Thread of Cash Management Practice in Treasury Accounting Field Ria Dewi Ambarwati; Resi Ariyasa Qadri; Miftahul Hadi
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.12195

Abstract

Tjokroaminoto's thought is used in this qualitative case study research to uncover the complexities of cash reconciliation practices for the preparation of the central government's financial statements and identify what went wrong in the practice so that appropriate recommendations can be formulated to overcome these problems. The audit result on LKPP 2018 and 2017 showed problems in the management and recording of cash, inventories, fixed assets, and intangible assets. These problems have impacts on the reliability of financial statements. Optimization of reconciliation to ensure reliability in the preparation of financial statements is questioned. The research results indicate several problems, namely lack of coordination, lack of knowledge, non-compliance, application, and less effective sanctions. This study formulates three recommendations for the government as research implications: increasing knowledge, developing integrated applications, and automating the imposition of sanctions.
Pelatihan Penelitian Kualitatif melalui Web Seminar Resi Ariyasa Qadri; Amrie Firmansyah; Pramuji Handra Jadi; Tommy Avif Setiawan
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1, No 3 (2020): Edisi Oktober
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v1i3.6865

Abstract

This is a form of community service activity carried out by Polytechnic of State Finance STAN lecturers for students, lecturers, and other interested parties. The form of activities carried out is qualitative research training. This activity aims to provide education in making good qualitative research. The implementation of this activity was carried out through a web seminar because of the outbreak of Covid-19 which made it was impossible to carry out the activities face to face. The organizer of this activity is the Department of Accounting, Polytechnic of State Finance STAN. This activity was attended by students, lecturers and various other parties who came from all regions of Indonesia, from Aceh Province to Papua Province. The implementation of community service activities consists of several stages. The initial stage of the implementation of this activity is the planning stage through discussions in internal teams and between the team and the campus as the organizer to meet the expectations of participants and the organizer's target outcomes. The second stage is the implementation of activities in the form of delivery of material from one team member. The final stage is a follow-up on the implementation of the activity in the form of further discussion with participants who need additional explanations related to exposure. Based on participant's feedback delivered through the evaluation link, the results of community service activities indicate that the understanding of the participants has improved so that it can support the preparation of qualitative research projects.Keywords: Community Service Activity, Training, Qualitative Research
E-Filing Implementation, Tax Compliance, and Technology Authority Resi Ariyasa Qadri; Emanuel Eko Darmawan
Journal of Applied Accounting and Taxation Vol 6 No 1 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i1.2822

Abstract

The study explicates how the real picture of the implementation of E-Filing at the mezzo level is, how far E-Filing utilization influences the level of compliance of WP OP in KPP, and how wide the gap is between taxpayer’s technology authority and E-Filling implementation. The research employed the case study qualitative research framework using the five-step model. The data collected were gathered from interviews with four informants, the tax office’s internal documents, and observation at the office. Those data were analyzed using thematic analysis. The research findings indicate that individual taxpayers in rural areas in Indonesia are not technologically literate. Therefore, the implementation of an electronic income tax report program is mostly ineffective because most of the taxpayers are still submitting their income tax reports manually to the tax office. Nevertheless, The E-filing program is proven to increase the compliance level of the taxpayers. To increase the E-Filling literacy is to improve the technology authority of the taxpayers by holding more seminars on how to have out the E-Filling.
STUDI DRAMATURGI: ANALISIS PENGELOLAAN PENGADAAN BELANJA MODAL KONSTRUKSI DI KEMENTERIAN KEUANGAN Resi Ariyasa Qadri
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 1 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.684 KB) | DOI: 10.35137/jabk.v7i1.373

Abstract

This case study explicates dynamics of public procurement spectacle in The Ministry of Finance of The Republic of Indonesia for period of 19 months. The main focus of this paper is to provide deeper investigation to answer 3 research question: (1) what really happened in public procurement practice in The Ministry? (2) how did the actors respond to the dynamics of decision making process in the practice of public procurement? (3) how may the actor’s responses be rationalised? This paper was based on semi-structured interviews with 29 key actors in the practice of public procurement in The Ministry to complement the participant observation data of vendor selection process in 11 procurement packages, either in central office or in local offices. This study implements Goffman’s dramaturgical framework to examine the role of actors, region, performance, plot, or impression management in the field of public procurement of The Ministry, while the logic of appropriateness framework was used to portray the nature of actor’s action. Our findings succeeded to unveils “the two faces” behaviours and impression management performed by the vendor as they also managed to unravel the fact of rule based action performed by the actors of public procurement practice in The Ministry.
Pendampingan Pengembangan Kompetensi Pengelolaan Perpajakan pada Unit Penyedia Air Bersih Kota Bekasi Resi Ariyasa Qadri; Rizqi Haniyah; Asqolani Asqolani
Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2020)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jpmwp.v4i1.1902

Abstract

Kegiatan pengabdian kepada masyarakat ini dilakukan untuk memberikan pendampingan pengembangan kompetensi pengelolaan kewajiban perpajakan, terutama pemungutan Pajak Pertambahan Nilai kepada entitas penyedia air bersih di Kota Bekasi, sehingga diharapkan kepatuhan pemungutan PPN di entitas tersebut dapat meningkat. Metode pelaksanaan kegiatan ini diselenggarakan dengan melakukan kegiatan identifikasi awal kebutuhan, kegiatan penyusunan proposal, rapat finalisasi persiapan, dan pelaksanaan pendampingan pengembangan kompetensi perpajakan. Kegiatan selesai dilakukan dengan baik sehingga para peserta mengungkapkan bahwa mereka sangat puas dan merasa sangat terbantu dengan adanya kegiatan ini. Oleh karena itu, diperlukan program lanjutan untuk pendampingan mitra terkait pengelolaan perpajakan yang berkaitan dengan pelaporan pemungutan PPN tahun berikutnya.
Co-Authors Adhitya Jati Purwaka Agung Dinarjito, Agung Agus Kurniawan Akhmad Khabibi Aldilla Yasmin Inas Amalia Adhasara Amardianto Arham Ambarwati, Ria Dewi Amrie Firmansyah Anggi Anugerah Daulay Arfiansyah, Zef Arham, Amardianto Arifah Fibri Andriani Arifah Fibri Andriani, Arifah Fibri Asqolani Asqolani Asqolani Asqolani Asqolani Azalia, Amanda Izumi Carissa Firdaus Damara, Taptap Wahyu Emanuel Eko Darmawan Etty Murwaningsari Fahira, Annisa Fahrezi, Muhammad Hafidz Faisal Rahman, Faisal Faizah Kusuma Wardhani Fatmawati Fatmawati Ferry Irawan Gujarat, Odas Hutahaean, Grace Maida Iffah Nabilah Ikhsan, Syaiful Ilham, Reza Muhamad Iqbar Diaz Ananta Jauhari, Rifqie Joko Aprianto Maharani, Yasmin Putri Maratno, Sylvia Fettri Elvira Maulana, Achmad Saad Maureen Novita Jawak Mendrofa, Steven Novanolo Mierza Darsya Putra Miftahul Hadi Muhammad Rizqo Muhasan, Imam Muslim Cendekiawan Najiha, Nilna Annisa Nilna Annisa Najiha Novitasari Putri Ramadhani Paulina Permatasari Pramuji Handra Jadi Pratiwi, Nidian Hayuning Pria Aji Pamungkas Puji Wibowo Putri Thalitha Wasantari Putri, Ristianti Febriana Rachma Aprilia Raditya Hendra Pratama Rahayu Kusumawati Rahman Triadi Putra Rahmansyah, Wildan Reaca Raksa Teruni Ria Dewi Ambarwati Ria Dewi Ambarwati Risma Setya Ardani Rizqi Haniyah Rizqi Haniyah Rokhmat Taufiq Hidayat Sakti, RTS Ressa Anggia Saraswati Nirmala Suci Sujoko, Suryo Tangguh Bakit Prastyawan Tetet Fitrijanti Tommy Avif Setiawan Wafa Zhafira Wasantari, Putri Thalitha Wyandhika Muharani Rahmithasari Yani Anjani Yolanda Mayang Sari Yulmeiranti, Intan Utami Yustiani, Syanni