Gita Arasy Harwida
Universitas Trunojoyo Madura

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Interpretasi Pajak dan Implikasinya Menurut Perspektif Wajib Pajak Usaha Mikro, Kecil dan Menengah Mutiah, Mutiara; Harwida, Gita Arasy; Kurniawan, Fitri Ahmad
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstrak: Interpretasi Pajak dan Implikasinya Menurut Perspektif Wajib Pajak Usaha Mikro, Kecil dan Menengah. Tujuan dari penelitian ini adalah mencari tahu tentang makna (interpretasi) pajak dan implikasinya menurut perspektif Wajib Pajak UMKM. Informan dari penelitian ini adalah UMKM yang berada di Kabupaten Bangkalan. Data dikumpulkan dari wawancara langsung dengan para informan dan dianalisa dengan fenomenologi. Hasil dari penelitian ini menunjukkan bahwa informan dapat menginterpretasikan pajak secara substansi yang meliputi pendasarannya pada undang-undang. Berkaitan dengan ketepatan implementasi pajak, bahwa ada beberapa informan yang kurang tepat mengimplementasikan pajaknya. Tampaknya dengan adanya pajak memberikan implikasi yang cenderung mengarah pada suatu kerepotan, mereka merasa banyak yang harus dikerjakan terkait adanya pajak yang dikenakan. Abstract: Interpretation of Tax and its Implication According to Tax Payer Perspective for Small and Micro Enterprises. The purpose of this research is to find the interpretation of tax and its implication under the perspective of taxpayers in SMEs. Informants are from SMEs in Bangkalan. Data is collected through interviews with informants and analyzed by employing phenomenology. The result shows that informants can interpret the substance of tax as governed by regulations. Regarding the correctness of tax implementation, there are informants that have not yet implemented their tax appropriately. It seems that the presence of tax gives implication of problem emergence for there are many activities to be done regarding its implementation.
MENGULIK PERAN AUDITOR INTERNAL DALAM MELAKUKAN DETEKSI DAN PENCEGAHAN FRAUD DI PERGURUAN TINGGI Harwida, Gita Arasy
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : InFestasi

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Abstract

This research was examining and digging the role SPI in two universities (state university and private university)in East Java Province in detecting and preventing fraud. Also, we would like to discover the possibility of role conflict for SPI member who plays two roles as an auditor as well as a lecturer. Another objective of this research is to propose a model of synergy between the SPI of the state university and the private university in order to play a meaningful role in detecting and preventing fraud in the higher education institution and to achieve the Good University Governance (GUG).The result shows that there are differences role play between SPI in the state university and the private university. The SPI in the private university has more powerful role because the hierarchy is also implemented consistently in the battle field, and also none of its SPI member plays double roles like SPI member in the state university. The fact also indicates that both SPI have strong commitment to detect as well as prevent the fraud in their institutions. However, the existence of SPI role is also be effected by the commitment of its Rector/Director in order to utilize SPI to achieve GUG.
Persepsi Aparatur Dan Penerimaan Pbb-P2 Sebelum Sesudah Penerapan Pbb-P2 Sebagai Pajak Daerah (Studi Kasus Di Kabupaten Sidoarjo) Siswanti, Alim Nur; Junaidi, Junaidi; Harwida, Gita Arasy
AKRUAL: JURNAL AKUNTANSI Vol 5, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n1.p99-144

Abstract

The objective of this study was to discover of all DPPKA and UPTD officers and to examine the difference of PBB-P2 revenue as local tax with descriptive quantitative methodology. The population was 43 consisted of all DPPKA’s billing and services department, all UPTD in Sidoarjo, and all revenue PBB-P2 from 18 districts from the year of 2011 and 2012. The method of collecting data was giving questionnaire, interview, and from secondary data. The result of this study shows the difference of the PPB-P2 revenue between before and after the enactment of PBB-P2 as the local tax. This is proven that by the good perception that indicated by the officers, it is also indicated the increasing of revenue from PBB-P2, thus, the PAD of kabupaten Sidoarjo will also be increased.
Menyingkap Lakon Auditor Internal Pemerintah dalam Melakukan Deteksi dan Pencegahan Fraud di Perguruan Tinggi Harwida, Gita Arasy; Djasuli, Mohamad; Wibowo, Sujatmiko
Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Polibatam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v3i2.894

Abstract

Internal control has an important role in accordance with the achievment of good governance, and last but not least for the higher education which internal control is conducted by Inspectorate General (Itjen) and internal audit unit (SPI) in each state own university and polytechnique all around Indonesia. This research uses descrptive qualitative approach with explanatory model in order to deliver the message and analys data from various sources. Since the higher education moved to a new Ministry, the Inspector General put a new paradigm and a brand new internal control mechanism wich involve the internal audit unit in each state own university and polytechnique all around Indonesia as the armth lenghth of their internal control policy, thus, the integrated internal control will be achieved. Role conflict may occur both for Itjen and SPI evnthough in the different context and level. The lack of enacted law regarding the SPI and their rule in detecting and preventing Fraud are triggering the role conflict for them. However, role conflict will not make itjen and SPI give up to their assignment. The model of sinergy is advised in this article and hopefully will give a good contribution for the future integrity working model of Itjen and SPI in the future.
Pemberdayaan Aparat Desa di Kecamatan Ketapang dan Sokobanah Kabupaten Sampang Madura Harwida, Gita Arasy
Jurnal Ilmiah Pangabdhi Vol 4, No 2: Oktober 2018
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (644.722 KB) | DOI: 10.21107/pgd.v4i2.4933

Abstract

Tujuan dan target khusus yang ingin dicapai dari program KKN- PPM ini adalah meningkatnya kerjasama antara perguruan tinggi, pemerintah daerah dan desa dalam mewujudkan good governance melalui program KKN-PPM dan meningkatnya  kesadaran  aparatur  desa  dan  masyarakat  desa  untuk  memperbaiki kualitas sumberdayanya dalam mengelola anggaran atau keuangan desa. Metode pelaksanaan kegiatan KKN-PPM adalah melalui penyuluhan dan pelatihan perencanaan dan pengelolaan keuangan desa dengan mengacu pada peraturan dan perundang-undangan yang ada meliputi: (i) survey pendahuluan atas kondisi aparatur dan pengelolaan keuangan desa yang telah dilaksanakan, (ii) persiapan bagi para mahasiswa sebagai pendamping atau fasilitator; (iii) pelatihan dan pendampingan disertai praktek dari aparatur desa; (iv) evaluasi program. Hasil dari kegiatan pengabdian masyarakat ini antara lain adanya proses  transfer  keilmuan  dan  pengetahuan  tentang  perencanaan  dan  pengelolaan keuangan desa akan berjalan dengan baik dengan keterlibatan berbagai pihak dalam memberdayakan aparatur desa, meningkatnya kemampuan aparatur desa, dengan adanya berbagai macam solusi untuk memecahkan permasalahannya, serta terciptanya  good  governance  pada  pemerintah  desa  yang  mampu  memberikansnowball effect kepada lapisan pemerintahan yang sejajar yaitu desa lainnya serta keluran, dan memberikan firework effect bagi pemerintahan diatasnya. Untuk hal tersebut dapat dikatakan bahwa aparat desa menjadi agent of change bagi pelaksanaan tata kelola anggaran desa.