Penelitian ini bertujuan untuk mengetahui bagaimana strategi manajemen biaya dalam upaya sustainable kedai kopi se-Ajatappareng, Sulawesi Selatan pada masa pandemi Covid-19 dan bagaimana bentuk manajemen biaya kedai kopi se-Ajatappareng pada masa pandemi Covid-19. Adapun metode penelitian yang digunakan pada penelitian ini yaitu dengan pendekatan deskriptif kualitatif. Lokasi penelitian ini dilakukan di wilayah Ajatappareng yaitu Kota Pare-Pare, Kab. Pinrang dan Kab. Sidrap. Hasil penelitian menunjukkan bahwa setiap kedai kopi mempunya cara atau strategi tersendiri dalam menekan biaya selama pandemi agar dapat mempertahankan usaha. Meski mempunyai strategi yang berbeda, namun tujuan utama dari strategi tersebut yakni untuk bisa bertahan pasca pandemi kemudian kembali menata ulang usha yang sempai terpituk karena adanya pandemi Covid 19. Penelitian ini berimplikasi bahwa banyaknya usaha-usaha yang gulung tikar selama pandemic disebabkan tidak adanya strategi dalam menghadapi kondisi. Kata Kunci: Strategi Manajemen; Manajemen Biaya dan Kedai Kopi
{"title":"STRATEGI DAN BENTUK MANAJEMEN BIAYA SEBAGAI UPAYA SUSTAINABLE KEDAI KOPI PADA MASA PANDEMI COVID-19","authors":"Yogi Hady Afrizal, Andi Tenri Pada, Fatikah Indriaharti","doi":"10.24252/jiap.v8i2.31936","DOIUrl":"https://doi.org/10.24252/jiap.v8i2.31936","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui bagaimana strategi manajemen biaya dalam upaya sustainable kedai kopi se-Ajatappareng, Sulawesi Selatan pada masa pandemi Covid-19 dan bagaimana bentuk manajemen biaya kedai kopi se-Ajatappareng pada masa pandemi Covid-19. Adapun metode penelitian yang digunakan pada penelitian ini yaitu dengan pendekatan deskriptif kualitatif. Lokasi penelitian ini dilakukan di wilayah Ajatappareng yaitu Kota Pare-Pare, Kab. Pinrang dan Kab. Sidrap. Hasil penelitian menunjukkan bahwa setiap kedai kopi mempunya cara atau strategi tersendiri dalam menekan biaya selama pandemi agar dapat mempertahankan usaha. Meski mempunyai strategi yang berbeda, namun tujuan utama dari strategi tersebut yakni untuk bisa bertahan pasca pandemi kemudian kembali menata ulang usha yang sempai terpituk karena adanya pandemi Covid 19. Penelitian ini berimplikasi bahwa banyaknya usaha-usaha yang gulung tikar selama pandemic disebabkan tidak adanya strategi dalam menghadapi kondisi. \u0000Kata Kunci: Strategi Manajemen; Manajemen Biaya dan Kedai Kopi","PeriodicalId":363763,"journal":{"name":"Jurnal Ilmiah Akuntansi Peradaban","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129175908","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-14DOI: 10.24252/jiap.v8i2.32684
Roby Aditiya
This study aims to formulate ratio to measure the financial performance of local governments in Indonesia with a maqashid sharia perspective. This research is qualitative research with an exploratory approach. The results show that there are eleven elements of the ratio that can be used in measuring the financial performance of local governments in Indonesia with the maqashid sharia perspective. Objective of Individual education are measured by the ratio of education spending, the ratio of planning and research spending, the ratio of spending on human resource development, and the ratio of communication and information spending. Objective of creating justice, it is measured by the ratio of financial flexibility, functional distribution ratio, and the ratio of interest-free products. Meanwhile, objective of public interest, it is measured by budget solvency ratio, financial independence ratio, local government transfer ratio, and investment and fixed asset ratio.
{"title":"FORMULASI RASIO KINERJA KEUANGAN PEMERINTAH DAERAH DI INDONESIA PERSPEKTIF MAQASHID SYARIAH","authors":"Roby Aditiya","doi":"10.24252/jiap.v8i2.32684","DOIUrl":"https://doi.org/10.24252/jiap.v8i2.32684","url":null,"abstract":"This study aims to formulate ratio to measure the financial performance of local governments in Indonesia with a maqashid sharia perspective. This research is qualitative research with an exploratory approach. The results show that there are eleven elements of the ratio that can be used in measuring the financial performance of local governments in Indonesia with the maqashid sharia perspective. Objective of Individual education are measured by the ratio of education spending, the ratio of planning and research spending, the ratio of spending on human resource development, and the ratio of communication and information spending. Objective of creating justice, it is measured by the ratio of financial flexibility, functional distribution ratio, and the ratio of interest-free products. Meanwhile, objective of public interest, it is measured by budget solvency ratio, financial independence ratio, local government transfer ratio, and investment and fixed asset ratio.","PeriodicalId":363763,"journal":{"name":"Jurnal Ilmiah Akuntansi Peradaban","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134213494","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tujuan penelitian ini adalah untuk mengetahui bagaimana pemahaman atau pemaknaan yang dimiliki PT. Semen Bosowa Maros mengenai akuntansi lingkungan, dan bagaimana penerapan akuntasi lingkungan yang dilakukan oleh PT. Semen Bosowa Maros dalam menentukan biaya lingkungan yang dikeluarkan. Penelitian ini merupakan penelitian kualitatif dengan menggunakan pendekatan fenomenologi. Hasil penelitian ini menunjukkan bahwa akuntansi lingkungan dimaknai sebagai bentuk kepedulian sosial dan lingkungan yang dilakukan perusahaan dan sebagai bentuk tanggung jawab atas segala kegiatan operasional perusahaan yang memberikan dampak terhadap lingkungan sekitar. Penerapan akuntansi lingkungan juga diharapkan sebagai salah satu penunjang keberlangsungan hidup perusahaan. Dari penelitian ini juga diketahui bahwa perusahaan menerapkan akuntansi lingkungan mengikuti peraturan yang ditetapkan pemerintah, sehingga penerapan akuntansi lingkungan menjadi sebuah kewajiban perusahaan sesuai dengan aturan yang ada. Biaya-biaya atas pengelolaan lingkungan menjadi kewajiban perusahaan di setiap periode, sehingga biaya ini dilaporkan dalam laporan laba rugi sebagai bagian dari biaya operasional perusahaan.
{"title":"MAKNA KAJIAN AKUNTANSI LINGKUNGAN PADA PT SEMEN BOSOWA MAROS","authors":"Harjauri Ma’rifat, Saiful Muchlis, Raodahtul Jannah","doi":"10.24252/jiap.v8i2.32005","DOIUrl":"https://doi.org/10.24252/jiap.v8i2.32005","url":null,"abstract":"Tujuan penelitian ini adalah untuk mengetahui bagaimana pemahaman atau pemaknaan yang dimiliki PT. Semen Bosowa Maros mengenai akuntansi lingkungan, dan bagaimana penerapan akuntasi lingkungan yang dilakukan oleh PT. Semen Bosowa Maros dalam menentukan biaya lingkungan yang dikeluarkan. Penelitian ini merupakan penelitian kualitatif dengan menggunakan pendekatan fenomenologi. Hasil penelitian ini menunjukkan bahwa akuntansi lingkungan dimaknai sebagai bentuk kepedulian sosial dan lingkungan yang dilakukan perusahaan dan sebagai bentuk tanggung jawab atas segala kegiatan operasional perusahaan yang memberikan dampak terhadap lingkungan sekitar. Penerapan akuntansi lingkungan juga diharapkan sebagai salah satu penunjang keberlangsungan hidup perusahaan. Dari penelitian ini juga diketahui bahwa perusahaan menerapkan akuntansi lingkungan mengikuti peraturan yang ditetapkan pemerintah, sehingga penerapan akuntansi lingkungan menjadi sebuah kewajiban perusahaan sesuai dengan aturan yang ada. Biaya-biaya atas pengelolaan lingkungan menjadi kewajiban perusahaan di setiap periode, sehingga biaya ini dilaporkan dalam laporan laba rugi sebagai bagian dari biaya operasional perusahaan.","PeriodicalId":363763,"journal":{"name":"Jurnal Ilmiah Akuntansi Peradaban","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115787821","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-14DOI: 10.24252/jiap.v8i2.32015
P. Tangke, Gracia E. Lauren, Anthony Holly, Robert Jao
This study aims to investigate the moderating role of corporate governance on the effect of financial distress on tax avoidance. The theory used in this study is agency theory. This study uses secondary data obtained by using documentation method. Data source in this research is the annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The method used for data analysis is moderated regression analysis. The result of this research indicate that financial distress has a positive and significant effect on tax avoidance. Furthermore, corporate governance proxied by independent commisioners can moderate the effect of financial distress on tax avoidance. Keyword: Financial Distress, Tax Avoidance, Corporate Governance
{"title":"PERAN CORPORATE GOVERNANCE DALAM MEMODERASI PENGARUH FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE","authors":"P. Tangke, Gracia E. Lauren, Anthony Holly, Robert Jao","doi":"10.24252/jiap.v8i2.32015","DOIUrl":"https://doi.org/10.24252/jiap.v8i2.32015","url":null,"abstract":"This study aims to investigate the moderating role of corporate governance on the effect of financial distress on tax avoidance. The theory used in this study is agency theory. This study uses secondary data obtained by using documentation method. Data source in this research is the annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The method used for data analysis is moderated regression analysis. The result of this research indicate that financial distress has a positive and significant effect on tax avoidance. Furthermore, corporate governance proxied by independent commisioners can moderate the effect of financial distress on tax avoidance. \u0000Keyword: Financial Distress, Tax Avoidance, Corporate Governance","PeriodicalId":363763,"journal":{"name":"Jurnal Ilmiah Akuntansi Peradaban","volume":"310 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131857962","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-01DOI: 10.24252/jiap.v8i2.29730
Mirna Amirya
Blockchain technology is experiencing rapid development in today's digital era. Likewise with MSMEs which show the growth of business actors and an increase in their contribution to the national economy (GDP) in Indonesia. The advantages offered by blockchain technology are expected to be able to support the business operations of a business entity, one of which is the bookkeeping of MSMEs in Indonesia. This study aims to analyse the potential application and use of blockchain technology in MSME bookkeeping in Indonesia. This study uses a qualitative method with a case study approach and analysis of explanatory strategies. The data used is secondary data. The results of the study found that blockchain can be used as a technology for MSME bookkeeping in Indonesia. One of the reasons is that all accounting transactions can potentially be tracked with the blockchain. The data in this technology can be considered as relevant information due to the nature of blockchain as a technology that records and stores data that cannot be changed and manipulated. Blockchain is used as a database and data processing is still carried out using an Accounting Information System. Blockchain cannot automatically process data into information that may be needed in accounting.
{"title":"BLOCKCHAIN TECHNOLOGY IN MSME BOOKKEEPING IN INDONESIA","authors":"Mirna Amirya","doi":"10.24252/jiap.v8i2.29730","DOIUrl":"https://doi.org/10.24252/jiap.v8i2.29730","url":null,"abstract":"Blockchain technology is experiencing rapid development in today's digital era. Likewise with MSMEs which show the growth of business actors and an increase in their contribution to the national economy (GDP) in Indonesia. The advantages offered by blockchain technology are expected to be able to support the business operations of a business entity, one of which is the bookkeeping of MSMEs in Indonesia. This study aims to analyse the potential application and use of blockchain technology in MSME bookkeeping in Indonesia. This study uses a qualitative method with a case study approach and analysis of explanatory strategies. The data used is secondary data. The results of the study found that blockchain can be used as a technology for MSME bookkeeping in Indonesia. One of the reasons is that all accounting transactions can potentially be tracked with the blockchain. The data in this technology can be considered as relevant information due to the nature of blockchain as a technology that records and stores data that cannot be changed and manipulated. Blockchain is used as a database and data processing is still carried out using an Accounting Information System. Blockchain cannot automatically process data into information that may be needed in accounting.","PeriodicalId":363763,"journal":{"name":"Jurnal Ilmiah Akuntansi Peradaban","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114755603","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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