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All Journal EkoBis ( Ekonomi & Bisnis ) Wahana Riset Akuntansi Krisna: Kumpulan Riset Akuntansi Optimum : Jurnal Ekonomi dan Pembangunan MUQTASID JURNAL AKUNTANSI UNIVERSITAS JEMBER BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ilmiah Pangabdhi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal ASET (Akuntansi Riset) Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Analisis Bisnis Ekonomi Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Shirkah: Journal of Economics and Business GERVASI: Jurnal Pengabdian kepada Masyarakat Iqtishoduna: Jurnal Ekonomi Islam JAD: Jurnal Riset Akuntansi & Keuangan Dewantara LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Accounting Global Journal Community Empowerment Jurnal PkM (Pengabdian kepada Masyarakat) Akuntansi Bisnis & Manajemen (ABM) ACE : Accounting Research Journal Sustainable : Jurnal Akuntansi Review of Applied Accounting Research Prosiding University Research Colloquium Borobudur Accounting Review House of Management and Business Journal Equilibrium: Jurnal Ekonomi Syariah Journal of Culture Accounting and Auditing Jurnal Nuansa Karya Akuntansi IECON: International Economics and Business Conference JIFA (Journal of Islamic Finance and Accounting) Jurnal Analisis Bisnis Ekonomi
Purwantini, Anissa Hakim
Universitas Muhammadiyah Magelang
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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UPAYA PENGEMBANGAN MODEL PEMASARAN DAN PELAPORAN KEUANGAN UMKM DUSUN KADI GUNUNG KABUPATEN MAGELANG Anissa Hakim Purwantini; Reza Dea Amalia; Adelia Kasmawati; Ajeng Sekar Kinasih; Nurdian Novitasari; Rahma Sarita
Jurnal PkM (Pengabdian kepada Masyarakat) Vol 5, No 6 (2022): Jurnal PkM: Pengabdian kepada Masyarakat
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jurnalpkm.v5i6.8280

Abstract

Abstrak Tujuan dari pengabdian ini adalah (1) memberikan solusi atas permasalahan yang dihadapi UMKM Sentra Keripik Tahu, terutama dalam permodalan, peningkatan laba dan peningkatan penjualan, (2) meningkatkan omset pemasaran melalui media sosial, new look kemasan, dan disversifikasi produk agar menjadi lebih menarik, (3) memberikan wawasan kepada pemilik UMKM agar memahami pentingnya Laporan Keuangan bagi usahanya,(4) membantu pemilik UMKM agar mampu membuat laporan keuangan sederhana, (5) membantu pemilik UMKM agar mampu membuat penghitungan HPP. Peserta dari kegiatan ini adalah para pemilik UMKM keripik tahu yang ada di Dusun Kadigunung, Desa Sidomulyo, Kecamatan Candimulyo, Kabupaten Magelang. Kegiatan dilakukan secara Theoritical dan Practical dimana dalam hal ini proker disampaikan secara teori dengan pemberian materi secara teknis, kiat-kiat dan solusi disertai dengan praktek langsung dimana Desa Kadigunung dapat terlibat langsung dalam program kerja sehingga pengembangan UMKM Desa Kadi Gunung bisa lebih produktif. Hasil dari kegiatan ini adalah terlaksananya semua proker sesuai dengan tujuan awal kegiatan.Keywords: UMKM, Laporan Keuangan, Pemasaran, PPMT    Abstract The objectives of this service are (1) to provide solutions to problems faced by MSME at the Tofu Chips Center, especially in capital, increase in profits and increase in sales, (2) increase marketing turnover through social media, new look packaging, and product diversification to make it more attractive , (3) providing insight to MSME owners in order to understand the importance of Financial Statements for their business, (4) helping MSME owners to be able to make simple financial reports, (5) helping MSME owners to be able to make HPP calculations. Participants of this activity are the owners of tofu chips UMKM in Kadigunung Hamlet, Sidomulyo Village, Candimulyo District, Magelang Regency. The activity is carried out theoretically and practically where in this case the work program is presented in theory by providing technical material, tips and solutions accompanied by direct practice where the village Kadigunung can be directly involved in work programs so that the development of UMKM in Kadi Gunung Village can be more productive. The result of this activity is the implementation of all work programs in accordance with the initial objectives of the activity.Keywords: MSME, Marketing, Financial Statemants, PPMT
ANTECEDENTS OF INTERNAL WHISTLEBLOWING INTENTIONS: EMPIRICAL STUDIES ON REGIONAL APPARATUS ORGANIZATIONS Anissa Hakim Purwantini; Wulandari Wulandari
House of Management and Business (HOMBIS) Journal Vol 1, No 1 (2022): House of Management and Business (HOMBIS JOURNAL)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Muhammadiyah Gombong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26753/hombis.v1i1.745

Abstract

This study aims to examine the effect of ethical climate-egoism, ethical climate-benevolence, ethical climate principle, seriousness of violations, violators' status, personal costs and retaliation on internal Whistleblowing intentions. This research uses a sample of state civil servants who work in Regional Apparatus Organizations in Magelang City. The number of samples in this study were 136 respondents, based on the purposive sampling method, namely state civil servants who worked at least 2 years in Regional Apparatus Organizations in Magelang City. Hypothesis testing in this study used multiple linear regression. The results show that the ethical climate principle has a positive effect on internal Whistleblowing intentions. Meanwhile, ethical climate-egoism, ethical climate-benevolence, level of seriousness of violations, status of violators, personal costs and retaliation have no effect on Whistleblowing intentions.Keywords:Ethical Climate; Seriousness Level Of Violation; Violator Status; Personal Cost; Retaliation And Internal Whistleblowing Intention.
Pengaruh Spiritualitas, Money Ethic, Sosialisasi Pajak, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak UMKM Anissa Hakim Purwantini; Fernika Anggitasari
ACE: Accounting Research Journal Vol 3 No 1 (2023): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT The purpose of this study is to empirically examine the influence of Spirituality, Money Ethics, Tax Socialization and Fiscal Services on Taxpayer Compliance at MSMEs in Temanggung Regency. This research is a quantitative research. Source of data in this study using primary data obtained through distributing questionnaires. The sampling technique used convenience sampling technique, with the research sample obtained as many as 96 respondents including taxpayers of MSME actors who were registered at the Office of Cooperatives and Micro, Small and Medium Enterprises in Temanggung and had an NPWP. Based on the tests that have been carried out, the research results show that Spirituality and Tax Socialization have a positive effect on taxpayer compliance, while Money Ethics and Fiscal Services have no effect on taxpayer compliance. Keywords: Spirituality, Money Ethic, Tax Socialization, Fiscal Services, Taxpayer Compliance ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh Spiritualitas, Money Ethic, Sosialisasi Pajak Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak pada UMKM Di Kabupaten Temanggung. Penelitian ini merupakan penelitian kuantitatif. Sumber data dalam penelitian ini menggunakan data primer yang diperoleh melalui penyebaran kuesioner. Teknik pengambilan sampel menggunakan teknik convenience sampling, dengan sampel penelitian diperoleh sebanyak 96 responden yang meliputi wajib pajak pelaku UMKM yang terdaftar di Dinas Koperasi dan Usaha Mikro Kecil Menegah Temanggung serta mempunyai NPWP. Berdasarkan pengujian yang telah dilakukan, hasil penelitian menunjukkan bahwa Spiritualitas dan Sosialisasi Pajak berpengaruh positif terhadap kepatuhan wajib pajak, sementara Money Ethic dan Pelayanan Fiskus tidak berpengaruh terhadap kepatuhan wajib pajak. Kata Kunci : Spiritualitas, Money Ethic, Sosialisasi Pajak, Pelayanan Fiskus, Kepatuhan Wajib Pajak
Anteseden Kualitas Laporan Keuangan BUMDes Hapsari, Tifa Anggun; Yuliani, Nur Laila; Purwantini, Anissa Hakim
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7779

Abstract

Village-Owned Enterprises (BUMDes) play an important role in encouraging rural social and economic development, where BUMDes is one of the entities that can encourage an increase in Village Original Revenue (PAD). This study aims to empirically test and analyze the effect of human resource competence, information technology utilization, and internal control on the quality of financial reports on BUMDes in Temanggung Regency. This research is a quantitative study with data sources using primary data obtained through distributing questionnaires. The population of this study were 30 BUMDes in Temanggung Regency. The sampling technique used purposive sampling method director, secretary, treasurer, and financial staff. The number of samples in this study were 109 respondents. The data analysis method uses multiple linear regression. The results of this study indicate that human resource competence, information technology utilization, and internal control have a positive effect on the quality of financial statements.
Peran moderasi ukuran perusahaan dalam faktor-faktor yang mempengaruhi audit delay Salsabilla, Azmia; Khikmah, Siti Noor; Purwantini, Anissa Hakim
Borobudur Accounting Review Vol. 3 No. 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.9837

Abstract

Audit delay adalah lamanya atau jangka waktu penyelesaian audit yang diukur dari tanggal penutupan tahun buku sampai dengan tanggal diterbitkannya laporan audit. Penelitian ini dilakukan karena pada tahun 2018 - 2021 perusahaan sektor energi mengalami keterlambatan audit yang paling tinggi diantara sektor lainnya, yaitu sebesar 84,4%. Selain itu masih terdapat ketidak-konsistenan hasil penelitian sebelumnya. Penelitian ini bertujuan untuk menguji peran moderasi ukuran perusahaan pada pengaruh profitabilitas, leverage, financial distress, dan opini audit terhadap audit delay. Jenis penelitian ini adalah kuantitatif. Populasi penelitian adalah perusahaan sektor energi yang terdaftar di BEI periode 2018-2021. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Jumlah sampel penelitian sebanyak 88. Analisis statistik menggunakan Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa leverage berpengaruh negatif terhadap audit delay, dan financial distress berpengaruh positif terhadap audit delay. Profitabilitas dan opini audit tidak berpengaruh terhadap audit delay. Ukuran perusahaan dapat memoderasi pengaruh leverage terhadap audit delay dan pengaruh financial distress terhadap audit delay. Namun, ukuran perusahaan tidak dapat memoderasi pengaruh profitabilitas dan opini audit terhadap audit delay. Penelitian ini mampu menjelaskan audit delaysebesar 21%, masih terdapat variabel lain diluar penelitian yang dapat mempengaruhi audit delay. Penelitian selanjutnya dapat menambahkan variabel earning per share (EPS).
Literasi dan Inklusi Keuangan, serta Keterampilan Akuntansi untuk Keberlanjutan UMKM (Financial Literacy and Inclusion, as well as Accounting Skills for MSME Sustainability) Dewi, Rachma Kusuma; Purwantini, Anissa Hakim
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i2.1279

Abstract

This research analyzes the influence of financial literacy, financial inclusion, access to capital, financial technology and accounting skills on the sustainability of Micro, Small and Medium Enterprises (MSMEs) in Magelang City. The sample used was 333 MSMEs and analyzed using multiple regression with SPSS 25. The results of this study show that financial literacy, financial inclusion and accounting skills have a positive impact on the sustainability of MSMEs, while financial technology and access to capital do not have a significant impact. Internal company resources such as financial and accounting knowledge and capabilities are key factors in achieving sustainability for MSMEs
Implementasi Peraturan Pemerintah Nomor 58 Tahun 2023 Terkait Tarif Pajak Penghasilan Pasal 21 Apriyanto, Tria; Purwantini, Anissa Hakim
ACE: Accounting Research Journal Vol 4 No 1 (2024): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT Indonesia's economic conditions have begun to show recovery since the Covid-19 pandemic, which was marked by growth in the realization of state revenues, especially from Income Tax Revenue Article 21. This was caused by an increase in employment opportunities and improved wages. However, the complexity of the PPh Article 21 calculation scheme, which reaches 400 variations, makes it difficult to understand for employers and income recipients. This research aims to describe the simplified calculation of PPh Article 21 rates through the issuance of new regulations, namely Peraturan Pemerintah Nomor 58 Tahun 2023. The results of this research provide a clear picture of the effects of this regulation and provide recommendations for successful implementation of Peraturan Pemerintah Nomor 58 Tahun 2023, so that the PPh 21 tax target can be fulfilled and income tax calculations for individual taxpayers can run effectively Keywords: PP 58 Tahun 2023, Income Tax 21, Income Tax Rate, TER ABSTRAK Kondisi perekonomian Indonesia mulai menunjukkan pemulihan sejak terjadinya pandemi covid-19 yang ditandai oleh pertumbuhan realisasi penerimaan negara, khususnya dari Penerimaan Pajak Penghasilan Pasal 21. Hal ini disebabkan oleh peningkatan lapangan pekerjaan dan perbaikan upah. Namun, kompleksitas dalam skema perhitungan PPh Pasal 21 yang mencapai 400 variasi membuat sulit dipahami bagi pemberi kerja dan penerima penghasilan. Penelitian ini bertujuan untuk menjabarkan perhitungan penyederhanaan tarif PPh Pasal 21 melalui penerbitan aturan baru, yaitu Peraturan Pemerintah Nomor 58 Tahun 2023. Hasil penelitian ini memberikan gambaran yang jelas tentang efek dari peraturan tersebut dan memberikan rekomendasi untuk kesuksesan implementasi PP 58 Tahun 2023 sehingga target pajak PPh 21 dapat terpenuhi dan perhitungan pajak penghasilan bagi wajib pajak orang pribadi dapat berjalan efektif Kata kunci: PP 58 Tahun 2023, PPh 21, Tarif Pajak Penghasilan, TER
THE ADOPTION OF CLOUD ACCOUNTING BY MSMES: THE ROLE OF DIGITAL VISION AND ITS IMPACT ON ECONOMIC SUSTAINABILITY Wahyudi, Sulkhanu Risqo; Purwantini, Anissa Hakim; Farida, Farida
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i2.52988

Abstract

ABSTRACTThis study draws on the Technology-Organization-Environment (TOE) framework to investigates how digital vision, serving as a proxy for intention, influences the adoption of cloud accounting. Furthermore, it evaluates the consequent effect of this adoption on the economic sustainability of culinary Micro, Small, and Medium Enterprises (MSMEs) in the Yogyakarta Special Region. Using convenience sampling, a total of 163 culinary MSMEs that have adopted cloud accounting applications and digital payment methods were selected as the sample. The results of the study, analyzed using the SEM-PLS (Structural Equation Modeling - Partial Least Squares) technique, indicate that relative advantage, competitive pressure, and vendor support have a positive effect on digital vision. Moreover, digital vision drives MSMEs to adopt cloud accounting, which positively impacts economic sustainability. The organizational dimensions of top management support and organizational readiness were found to have no effect on the digital vision of MSMEs in the culinary sector. These findings have significant implications for MSME practitioners, the government, and cloud accounting vendors to support MSME sustainability.Keyword: digital vision; MSMEs; sustainability; TOE framework
Pengaruh Prinsip Good Corporate Governance (GCG), Manajemen Risiko, dan Budaya Organisasi terhadap Kinerja Keuangan: Studi Empiris pada KSP di Kabupaten Magelang Lestari, Eka Reni; Purwantini, Anissa Hakim
Jurnal Nuansa Karya Akuntansi Vol 1 No 2 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i2.13

Abstract

This study aims to test and analyze empirically the influence of the principles of good corporate governance (GCG), risk management and organizational culture on financial performance. The population in this study were KSP employees in Magelang Regency. The sample used in this study was 75 samples using a purposive sampling technique. The analytical tool used in this study is multiple linear regression. Based on the results of the t test, it is known that the variables of transparency, accountability and risk management have a positive effect on financial performance. Meanwhile, the variables of responsibility, independence, fairness and organizational culture have no effect on financial performance.
Assistance in digital marketing and MSME accounting to support the business sustainability of Talatik home industry Purwantini, Anissa Hakim; Khasanah, Lukluul; Pravitasari, Rahma; Syivani, Puspa Aini; Lestari, Ika; Azis, Rahajeng Reyhastuti
Community Empowerment Vol 10 No 2 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.9794

Abstract

The Talatik home industry has been around for about two years and has experienced several obstacles to maintain business sustainability. This community service activity aims to increase the knowledge and skills of Talatik MSME human resources related to digital marketing and financial bookkeeping. The methods used are training and mentoring the implementation of digital marketing and MSME accounting. The results of the activity showed that Talatik MSMEs already have an Instagram account used for online promotion which has an impact on increasing sales by 15%. This is also supported by a new logo and packaging that strengthens product branding. In addition, Talatik SMEs have also been able to carry out simple bookkeeping so that they can determine business profits and future business strategies that lead to business sustainability.
Co-Authors Adelia Kasmawati Aeni, Aviana Nur Aeni, Aviana Nur Afif, Naufal Ajeng Sekar Kinasih Anggitasari, Fernika Anggraeni, Nabela Arista Anisa, Friztina Aprillia, Arum Frida Apriyanto, Tria Ariq Fikria Niagasi Asfahanni Auliya Auliya, Asfahanni Azis, Rahajeng Reyhastuti Aziza, Dinni Anfasa Azizah, Fatima Nur Barkah Susanto Betari Maharani Caesari, Eka Pinditya Ayu Cahyo Agung Hermawan Dewi Setyaningsih Dewi, Rachma Kusuma Dhea Siswa Nugraheni Dian Puspitasari Diesyana Ajeng Pramesti Dwi Indah Tanafi Dyah Rizka Winarti Faqiatul Mariya Waharini Faqiatul Mariya Waharini Farida Farida Fauzul Hanif Noor Athief Fernika Anggitasari Friztina Anisa Hadi Nasbey Hafizah Abdul Rahim Hapsari, Tifa Anggun Hayunda Rahmawati Ika Lestari, Ika Khadik, Muhammad Vikrul Khasanah, Lukluul Kivaayatul Akhyaar Kivaayatul Akhyaar Kurniawan, Achmad Bayu Kurniawan, Yoga Aji Kusumaningrum, Karina Dwi Laksono Trisnantoro Lestari, Eka Reni Luk Luk Atul Hidayati Maharani, Betari Maulida Rifka Annisa Muhammad Endro Nanda Saputri Nur Hidayah Nur Laila Yuliani Nur Laila Yuliani Nur Layla Yuliani Nurdian Novitasari Pravitasari, Rahma Putri, Istya Dwi Rima Rahma Sarita Ratmasari, Dwidela Infantriani Reky Candra Wirawan Reza Dea Amalia Risani, Sevi Rochmatilah, Siti Rosyida Husni Salsabilla, Azmia Setyawan, Anas Sevi Risani Sita Indriyani Siti Noor khikmah Siwi Ayu Kumala Sweetenia, Amanda Mutiara Syivani, Puspa Aini Utami, Pranita Siska Utami, Wahyu Indah Veni Soraya Dewi Waharini, Faqiatul Mariya Wahyu Anggit Prasetya Wahyu Anggit Prasetya Wahyudi, Sulkhanu Risqo Wahyuningsih, Titi Wulandari Wulandari Yuliani, Yunissa Fitriani, Nur Laila