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All Journal Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi dan Keuangan Jurnal Abdimas Ekonomi Terapan
Milatina Laksmita Dewi
Universitas Selamat Sri
Economics, Econometrics & Finance

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Pengaruh Teknologi Blockchain Terhadap Proses Audit Bambang Wahyudi; Milatina Laksmita Dewi; Nurifa Laksmitasari Azizah
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.463

Abstract

Blockchain technology has a significant impact on audit practices, especially in improving the efficiency, effectiveness, and reliability of financial information. This technology offers advantages in the form of data transparency, transaction immutability, and real-time access that allow audits to be carried out continuously. This study aims to examine the influence of blockchain technology on the audit process and identify the challenges and opportunities for its implementation in the context of audit practices in Indonesia. The method used is a systematic literature review of various accredited scientific publications over the past decade (2014–2024). The results of the study show that blockchain is able to accelerate the data verification process, minimize the risk of errors, and encourage integration between accounting and audit systems. However, the implementation of this technology still faces obstacles in the form of limited technical competence of auditors, uneven infrastructure, and the need to adapt to a digital-based audit approach. Therefore, a capacity building strategy and increasing technological literacy are needed in the accounting profession to support optimal blockchain implementation
Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi Nurifa Laksmitasari Azizah; Imtiyaz Farras Mufidah; Milatina Laksmita Dewi
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6533

Abstract

This study examines food and beverage companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research applies a quantitative approach using secondary data obtained from annual reports and corporate sustainability reports. Purposive sampling was employed to select the research sample, while data analysis was conducted using multiple linear regression and moderated regression analysis. The findings reveal that corporate social responsibility and good corporate governance significantly affect tax evasion practices. In addition, profitability, measured by Return on Assets, is proven to moderate the relationship between corporate social responsibility, good corporate governance, and tax evasion. Firms with higher profitability demonstrate stronger governance and social responsibility effects in reducing tax avoidance behavior. These results indicate that effective governance structures and increased corporate social responsibility can minimize tax evasion, particularly in highly profitable companies. This study contributes to the accounting and taxation literature and provides insights for corporate managers, regulators, and policymakers in formulating strategies to enhance tax compliance and transparency.
Inovasi Pengelolaan Keuangan Keluarga Berbasis Android melalui Optimalisasi Fitur Aplikasi Money Manager Bambang Wahyudi; Abdul Khafid; Kuwatno; Muarifudin; Ripan; Milatina Laksmita Dewi; Dina Ulayya Aziizah
Jurnal AbdiMas Ekonomi Terapan Vol. 4 No. 1 (2026): JURNAL ABDIMAS EKONOMI TERAPAN
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/vt04k909

Abstract

The problem of low family financial literacy among productive communities, particularly cooperative members, remains a challenge in efforts to achieve sustainable household prosperity. This activity aims to improve family financial management skills by optimizing the use of the Android-based Money Manager application. The activity partners were members of the Buwana Karya Kendal Multipurpose Cooperative (KSU), the majority of whom were unfamiliar with financial record-keeping or using digital financial applications. The implementation method included initial observations and surveys, program outreach, and hands-on training on the use of the Money Manager application. The results revealed that most participants showed significant improvement in their understanding and ability to record income and expenses, prepare household budgets, and interpret digital financial reports autonomously. This program has proven effective in encouraging the transformation of family financial management habits from manual to digital, positively impacting financial awareness and efforts to improve family welfare.
Efektivitas Pelatihan Kesiapan kerja melalui kolaborasi AI dan Pengembangan Softskill Zefi Nafira Arifiani; Septian Dwi Cahyo; Milatina Laksmita Dewi
Jurnal AbdiMas Ekonomi Terapan Vol. 4 No. 1 (2026): JURNAL ABDIMAS EKONOMI TERAPAN
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/my7j1c15

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat soft skills mahasiswa Teknik Industri dalam menghadapi tuntutan era industri cerdas. Perkembangan pesat teknologi seperti kecerdasan buatan, automasi, dan digitalisasi menuntut lulusan perguruan tinggi tidak hanya memiliki kompetensi teknis, tetapi juga keterampilan non-teknis yang kuat, seperti komunikasi, kerja sama tim, kepemimpinan, berpikir kritis, dan kemampuan adaptasi. Kegiatan ini dilaksanakan melalui seminar internasional yang melibatkan akademisi dan praktisi industri dari dalam dan luar negeri. Pelaksanaan seminar dilakukan secara hybrid, yaitu luring dan live streaming, guna menjangkau peserta secara lebih luas. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan kesadaran peserta terhadap pentingnya penguatan soft skills sebagai bekal kesiapan kerja di dunia industri modern. Selain itu, kegiatan ini mendorong terjadinya pertukaran pengetahuan, perluasan jejaring akademik dan industri, serta motivasi mahasiswa untuk mengembangkan kompetensi non-akademik secara berkelanjutan. Dengan demikian, seminar internasional terbukti efektif sebagai media pengabdian masyarakat dalam mendukung pengembangan soft skills mahasiswa Teknik Industri.
Co-Authors Abdul Khafid Bambang Wahyudi Bambang Wahyudi Dina Ulayya Aziizah Imtiyaz Farras Mufidah Kuwatno Muarifudin Nurifa Laksmitasari Azizah Ripan Septian Dwi Cahyo Zefi Nafira Arifiani