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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 (JRAMB) Jurnal Riset Akuntansi Mercu Buana 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 Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Journal of Applied Accounting Jurnal Pengabdian Masyarakat Accounting Analysis Journal IPSSJ Research Journal of Social Economics Empowerment (ROSEE) Buletin Studi Ekonomi
Sitoresmi, Mumpuni Wahyudiarti
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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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Literasi Perpajakan dan Pemberdayaan UMKM Batik di Magelang: Pendekatan Participatory Action Research Sitoresmi, Mumpuni Wahyudiarti; Sunaningsih , Suci Nasehati; Nugraheni, Agustina Prativi; Ockta, Adillia; Nur, Nuri Syifa' An
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.
CORPORATE SOCIAL RESPONSIBILITY, GREEN ACCOUNTING AND EARNINGS MANAGEMENT: THE MODERATING ROLE OF GOOD CORPORATE GOVERNANCE Mumpuni Wahyudiarti Sitoresmi; Agustina Prativi Nugraheni
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 12 No 1: Mei 2026
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/qjdrfv55

Abstract

This study aims to analyze the effects of corporate social responsibility (CSR) disclosure and green accounting implementation on earnings management, with good corporate governance (GCG) as a moderating variable. Profitability, proxied by return on assets (ROA) and return on equity (ROE), serves as the control variable. The study adopts a quantitative method using secondary data. The population comprises consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) over the 2019–2022 period. Purposive sampling yielded a final sample of 28 companies. A panel data regression model with Moderated Regression Analysis (MRA) was employed to analyze the data. The results show that CSR disclosure affects earnings management. In contrast, the implementation of green accounting does not affect earnings management, whereas profitability, proxied by ROA and ROE, positively affects earnings management. Good corporate governance is unable to moderate the effects of CSR disclosure and green accounting implementation on earnings management; however, it does moderate the effect of profitability on earnings management. Investors are therefore advised to rely on corporate governance mechanisms, particularly the proportion of independent commissioners, as a credible monitoring signal, since CSR disclosure and the implementation of green accounting have not been sufficient to curb earnings management practices in the absence of effective oversight.
Co-Authors Adelia Renata 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 Nur, Nuri Syifa' An Nurmala Dyah Fajarningrum Ockta, Adillia Pratama, Firdhan Satria Rizqi Amanda Azzahra Saputri, Arka Ery Sari, Fitri Maera Siti Arifah Siti Rokhaniyah Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Sunaningsih , Suci Nasehati Suryatimur, Kartika Pradana Vely Kamahayani Vinola Herawaty Wildan Yudhanto