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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Journal of Accounting and Investment Prosiding Seminar Nasional Pakar Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Journal of Information System, Applied, Management, Accounting and Research Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Akuntansi Jurnal IPTEK Bagi Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi, Manajemen dan Perbankan Syariah Journal of Applied Accounting Jurnal Pengabdian Masyarakat Accounting Analysis Journal IPSSJ Research Journal of Social Economics Empowerment (ROSEE) Buletin Studi Ekonomi
Sitoresmi, Mumpuni Wahyudiarti
Department Of Accounting, Faculty Of Economics, Universitas Tidar, Central Java
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Physics Public Health Social Sciences Other

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Accountability of SDGs in Local Governments: Case Study of Central Java and Yogyakarta Wulandari, Eva; Sitoresmi, Mumpuni Wahyudiarti; Atika, Atika; Manurung, Herlina; Sunaningsih, Suci Nasehati; Arifah, Siti
Accounting Analysis Journal Vol. 13 No. 3 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i3.16748

Abstract

Purpose: The study explores the work program preparation, budgeting, implementation, and accountability of SDGs targets and achievements by Central Java and Yogyakarta. Method: The research used a qualitative approach and included case studies of the governments of Central Java and Yogyakarta. Data was collected through interviews with the SDGs Implementation Team and study of SDGs documentation, then reduced, presented, and concluded. Findings: The results showed three main themes that reveal accountability SDGs in Central Java and Yogyakarta: preparation and budgeting, implementation and accountability, and strengthening the implementation of SDGs. Those themes explained that the implementation of SDGs by Central Java and Yogyakarta governments are not carried out separately but are attached to programs and activities prepared about the Regional Medium-Term Development Plan. This study is expected to improve integration between central and regional governments so that SDGs can be reported according to actual conditions. Novelty: The research provides an overview of the accountability mechanisms for SDG programs and activities, starting from the planning process, budgeting, and implementation to strengthening. This also reveals the facts SDGs accountability in the field, which demonstrate the legitimacy of local governments towards the commitment of implementation of SDGs.
Good Governance, Tourism Seasonality, Financial Performance, and Tax Compliance in Magelang Regency Sunaningsih, Suci Nasehati; Nugraheni, Agustina Prativi; Khabibah, Nibras Anny; Sitoresmi, Mumpuni Wahyudiarti; Simamora, Alex Johanes
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.2990

Abstract

This research examines the moderating effect of good governance (transparency, trust, ethics) on the effect of tourism seasonality-based financial performance on hotels and accommodations in Magelang Regency tax compliance. The sample includes 73 hotels and accommodations in Magelang Regency. This study measures five key variables of tourism seasonality-based financial performance, tax compliance behaviour, tax officer transparency, taxpayer trust in tax officers, and taxpayer ethics by questionnaires. Data analysis uses Structural Equation Modelling. Based on data analysis, transparency, trust, and ethics moderate the effect of tourism seasonality-based financial performance on tax compliance. The result indicates that good governance promotes transparency, trust, and ethics in profitable hotels and accommodations, which use their strong financial performance to pay and comply with taxes. This research provides evidence of seasonality-based financial performance, good governance, and tax compliance in hotels and accommodations.
PERCEPATAN PEMBERDAYAAN EKONOMI DESA KALIREJO MAGELANG BERBASIS SDG’S: EKSKALASI PRODUK OLAHAN UMKM Sitoresmi, Mumpuni Wahyudiarti; Nurmala Dyah Fajarningrum; Destri Tsurayya Istiqamah; Emmaculata Sac Cid Ananda; Ega Friska Fadilla
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 8 No. 3 (2025): Juli 2025
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v8i3.3867

Abstract

Abstract: This community engagement project seeks to improve the efficiency and effectiveness of processed product development by Micro, Small, and Medium Enterprises (MSMEs) in Kalirejo Village, Magelang Regency. The village is home to various MSMEs producing household food items such as grubi, slondok, etawa goat milk, honey, and other culinary goods. The predominant issues faced by these MSMEs include limited promotional outreach, inadequate marketing strategies, weak branding, and inefficient packaging and distribution systems, all of which hinder community income. Utilizing a Participatory Action Research (PAR) approach, the program provides intensive guidance to MSME actors in enhancing product development, branding, packaging, and digital marketing. The program also supports MSMEs in obtaining legal business documentation, including Business Identification Numbers (NIB), Trade Business Permits (SIUP), and Halal Certification from MUI. The anticipated outcomes include improved product quality and diversity, increased marketing efficiency, broader customer reach through social media, and a higher number of MSMEs with official business permits. Keywords: SDGs; MSMEs; business legality; product escalation. Abstrak: Program pengabdian ini bertujuan untuk meningkatkan kualitas serta efisiensi pengolahan produk Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Kalirejo, Kabupaten Magelang. UMKM di wilayah ini memproduksi beragam makanan rumahan seperti grubi, slondok, susu kambing etawa, madu, dan aneka pangan lainnya. Kendala utama yang dihadapi para pelaku usaha adalah kurang optimalnya promosi, strategi pemasaran yang belum efektif, lemahnya branding, serta kemasan dan distribusi yang belum memadai, yang berdampak pada pendapatan masyarakat. Melalui pendekatan Participatory Action Research (PAR) meliputi perencanaan, tindakan, observasi, dan evaluasi, kegiatan ini memberikan pendampingan intensif dalam aspek pengolahan produk, desain kemasan, branding, serta pemasaran berbasis digital. Selain itu, program ini juga mendukung pengurusan legalitas usaha seperti Nomor Induk Berusaha (NIB), Surat Izin Usaha Perdagangan (SIUP), dan Sertifikat Halal dari MUI. Hasil yang diharapkan adalah peningkatan kualitas produk, jangkauan pemasaran yang lebih luas melalui media sosial, serta bertambahnya jumlah UMKM yang memiliki legalitas resmi. Kata kunci: SDGs; UMKM; legalitas usaha; ekskalasi produk.
Pemberdayaan Perempuan Desa Sonorejo melalui Diversifikasi Produk Olahan Pisang Berbasis Participatory Action Research Mumpuni Wahyudiarti Sitoresmi; Siti Arifah; Eva Wulandari; Emma Dwi Ratnasari; Vely Kamahayani; Adelia Renata
Research Journal of Social Economics Empowerment Vol. 1 No. 2 (2025): August 2025
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rosee.v1i2.2966

Abstract

Program pengabdian ini bertujuan untuk meningkatkan keterampilan diversifikasi produk olahan pisang, teknik pengemasan, dan pemasaran digital bagi kelompok perempuan Desa Sonorejo, Kecamatan Candimulyo, Kabupaten Magelang. Kegiatan dilaksanakan pada 12 Agustus 2025 di Balai Desa Sonorejo dan diikuti oleh anggota Muslimat, Fatayat, dan PKK. Metode yang digunakan adalah Participatory Action Research (PAR) yang mencakup tahap identifikasi masalah, pelaksanaan pelatihan, implementasi, dan evaluasi. Pre-test menunjukkan bahwa sebagian besar peserta belum memahami teknik diversifikasi produk dan pemasaran online. Materi pelatihan meliputi pembuatan bolu pisang, pengemasan produk sesuai standar pemasaran, dan strategi pemasaran digital. Hasil post-test menunjukkan peningkatan signifikan pengetahuan dan keterampilan peserta. Kegiatan ini diharapkan dapat menjadi awal pengembangan usaha rumah tangga berbasis potensi lokal dan mendukung ketahanan ekonomi desa.
A MANUFACTURING INDUSTRY FRAMEWORK THAT HAS IMPLICATIONS FOR THE LEAN ACCOUNTING Sitoresmi, Mumpuni Wahyudiarti; Eksandy, Arry
EAJ (Economic and Accounting Journal) Vol. 1 No. 3 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i3.y2018.p166-175

Abstract

This study aimed to examine the factors that affect application of lean accounting at Astra International, Tbk Group companies.This study used sample of Astra International, Tbk group companies that was selected by cluster random sampling base method. From the results of data obtained Astra Motor Components sub-sector was only sector companies that implemented lean accounting with the observational of 8 others sub-sector.Data analysis techniques used multiple linear regression analysis with IBM SPSS STATISTIC 24 program. The results of this study indicates that Continuous Improvement (CI) and Value Stream Cost (VSC) had positive and Value Stream Cost (VSC) had negative effect to implementation of lean accounting. But Just In Time (JIT) had no effect to implementation of lean accounting.
PEMBAGIAN DAN PENANAMAN BIBIT, UPAYA REALISASI UNTUK KETAHANAN PANGAN DI DESA SIDOSARI, KECAMATAN SALAMAN OLEH MAHASISWA KKN UNTIDAR Khoeriyah, Tifa Asifa; Meilinda, Tri Wahyuni; Mahardika, Iin Ayu; Sari, Fitri Maera; Saputri, Arka Ery; Alfian, Ficky; Mahfudz, Fairuz Binti Muhammad; Pratama, Firdhan Satria; Listyarini, Adinda Endah; Aini, Anida Nur; Sitoresmi, Mumpuni Wahyudiarti
BESIRU : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2025): BESIRU : Jurnal Pengabdian Masyarakat, Februari 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/besiru.v2i2.935

Abstract

The Community Service Program (KKN) of Tidar University in Sidosari Village, Salaman District, Magelang Regency, aims to support the realization of food security through the distribution and planting of seedlings and the utilization of household waste. This activity includes socialization of composting, introduction of drip irrigation systems, and assistance to the community in managing land optimally. The results of the activity show that community participation in the utilization of household waste has increased, and the effectiveness of land use can be increased. This program is expected to be sustainable to support local food security.
ENTERPRISE RESOURCE PLANNING AND REAL EARNINGS MANAGEMENT: A STUDY IN INDONESIA Rokhaniyah, Siti; Simamora, Alex Johanes; Sitoresmi, Mumpuni Wahyudiarti
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 12, No 1 (2023): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v12i1.59655

Abstract

This study examines the effect of Enterprise Resource Planning (ERP) on Real Earnings Management (REM). The sample used was 590 manufacturing firm-years listed on the Indonesia Stock Exchange for 2017-2021. REM is proxied by three abnormal activities: oversales, overproduction, and discretionary expense cutting. The result of the panel data regression analysis indicates that ERP implementation has a significant negative effect on REM. Further, the role of ERP system implementation in reducing REM is more prominent for overproduction, discretionary expenses activities, and suspect firms of beating revenue targets. ERP system is essential for reducing information asymmetry and constraining REM effectively. This study provides implications for firm management in making decisions about ERP investment and improving ERP performance, thereby reducing REM. This study strengthens and extends previous findings about ERP in REM by involving non-ERP implementers as a control group, using alternative ERP implementation periods to control for effectiveness, and also examines the firm's suspect and non-suspect of REM.JEL: M410,  M400, M21.
MODERATING ROLE OF MARKET SHARE AND FINANCIAL HEALTH ON REAL EARNINGS MANAGEMENT AND COST EQUITY Mumpuni Wahyudiarti Sitoresmi; Alex Johanes Simamora; Agustina Prativi Nugraheni
Buletin Studi Ekonomi VOLUME.30.NO.02.TAHUN.2025
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2025.v30.i02.p02

Abstract

This study looks at how market share and financial influence the connection between real earnings (REM) and cost of equity. It focuses manufacturing companies that are listed on the Indonesian Stock Exchange using data 2019 to 2021 as its research sample. REM is evaluated with a combination of abnormal CFO, low productivity, and abnormal discretionary cost, while cost of equity is measured with the Ohslon model. All findings from the regression analysis indicate that the presence of a collaborative business agreement and monetary support diminish the advantageous impact of REM on the equity cost. This suggest that REM could be a sign of competitive advantage, signaling a stable economy and better financial condition, thus reducing the cost of euit. In addition, the study shows that REM often shows information about the market situation through oversold activity, whereas all REM activities share information about financial health including oversold, overproduction, and identified abatement costs. This study contributes to the understanding of REM as an indicator of joint venture and financial health that can help reduce the cost of equity.
Literasi Perpajakan dan Pemberdayaan UMKM Batik di Magelang: Pendekatan Participatory Action Research Mumpuni Wahyudiarti Sitoresmi; Suci Nasehati Sunaningsih; Agustina Prativi Nugraheni; Adillia Ockta; Nuri Syifa' An Nur
Jurnal IPTEK Bagi Masyarakat Vol 5 No 2 (2025)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v5i2.1391

Abstract

Program pemberdayaan literasi perpajakan ini bertujuan meningkatkan kapasitas pelaku UMKM Batik Magelang dalam memahami dan menerapkan kewajiban perpajakan terkait transaksi dengan instansi pemerintah. Menggunakan pendekatan Participatory Action Research (PAR), kegiatan ini menggabungkan pelatihan teknis, simulasi digital, diskusi kelompok, serta refleksi partisipatif untuk memperkuat pemahaman konseptual dan keterampilan praktis peserta. Hasil pre-test dan post-test menunjukkan peningkatan signifikan, di mana rata-rata skor naik dari 45,3 menjadi 84,6. Temuan kualitatif dari FGD memperkuat hasil tersebut, menampilkan peningkatan kepercayaan diri peserta dalam mengoperasikan aplikasi perpajakan digital serta tumbuh kesadaran mengenai pentingya tata kelola pajak dalam keberlanjutan usaha. Kegiatan ini juga menginisiasi pembentukan kelompok belajar pajak sebagai wadah pembelajaran berkelanjutan berbasis komunitas. Secara teoretis, temuan ini selaras dengan teori literasi fiskal Kirchler (2007) dan konsep pemberdayaan komunitas, yang menekankan pentingnya integrasi aspek kognitif, afektif, dan konatif dalam membangun perilaku kepatuhan pajak. Model edukasi partisipatif ini berpotensi direplikasi untuk klaster UMKM lain yang menghadapi persoalan serupa dalam administrasi perpajakan.
ANALISIS PROSEDUR AUDIT ASET TETAP PT X OLEH KANTOR AKUNTAN PUBLIK DRA. SUHARTATI DAN REKAN CABANG YOGYAKARTA Aza Jawahirul ‘Uqudiyah; Mumpuni Wahyudiarti Sitoresmi
Integrative Perspectives of Social and Science Journal Vol. 3 No. 03 Maret (2026): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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

Abstract

Tujuan penelitian ini adalah untuk mengkaji proses audit akun aset tetap yang diterapkan di PT X, sebuah perusahaan jasa konstruksi, oleh Kantor Akuntan Publik (KAP) Dra. Suhartati dan Rekan, Cabang Yogyakarta. Aset tetap menjadi objek penelitian ini karena tingkat materialitasnya yang tinggi serta kemungkinan terjadinya kecurangan dalam laporan keuangan. Dengan menggunakan jenis penelitian deskriptif kualitatif dan mengumpulkan data melalui observasi, wawancara, serta studi dokumen menggunakan daftar aset tetap dan dokumen keuangan. Hasil penelitian menunjukkan bahwa proses audit yang dilakukan meliputi perbandingan saldo buku besar, konfirmasi saldo awal, pemeriksaan perubahan akumulasi penyusutan, physical inspection terhadap aset tetap, dan pengujian penambahan aset tetap. Namun, terdapat masalah dalam pencatatan PT X terkait pelepasan aset tetap. Aset yang dijual dihapus dari buku tanpa mengikuti prosedur PSAK 16 tentang Aset Tetap untuk menghentikan pengakuan, menghapus akumulasi penyusutan, dan mengakui keuntungan atau kerugian dari pelepasan. Untuk mematuhi aturan akuntansi yang berlaku, perusahaan diminta untuk melakukan koreksi terhadap dokumentasi transaksi yang melibatkan aset tetap.
Co-Authors Adelia Renata Adillia Ockta Agita, Sherindea Permata Aini, Anida Nur Alex Johanes Simamora Alfian, Ficky Aosiliana, Putri Arry Eksandy Atika Atika Aza Jawahirul ‘Uqudiyah Budi Hartono Destri Tsurayya Istiqamah Dini, Maya Ega Friska Fadilla Emma Dwi Ratnasari Emmaculata Sac Cid Ananda Endang Kartini Panggiarti Eva Wulandari Eva wulandari, Eva Khoeriyah, Tifa Asifa Listyarini, Adinda Endah Mahardika, Iin Ayu Mahfudz, Fairuz Binti Muhammad Manurung, Herlina Meilinda, Tri Wahyuni Muhamad Wahyudi, Muhamad Nibras Anny Khabibah Nugraheni, Agustina Prativi Nuri Syifa' An Nur Nurmala Dyah Fajarningrum Pratama, Firdhan Satria Saputri, Arka Ery Sari, Fitri Maera Siti Arifah Siti Rokhaniyah Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Suryatimur, Kartika Pradana Vely Kamahayani Vinola Herawaty Wildan Yudhanto