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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 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
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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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.
The Impact Of Digital Vision And Cloud Accounting Adoption On MSME Sustainability Purwantini, Anissa Hakim; Farida, Farida; Maharani, Betari; Dewi, Veni Soraya; Hidayah, Nur
Accounting Global Journal Vol 9, No 1 (2025): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v9i2.13934

Abstract

AbstractThe adoption of technology by Micro, Small, and Medium Enterprises (MSMEs) is crucial for their sustainability. This research investigates the role of digital vision in driving the adoption of cloud accounting among food and beverage MSMEs in Central Java and Yogyakarta. The study further examines the contribution of cloud accounting to enhancing the economic, social, and environmental sustainability of these enterprises. Results from a sample of 167 MSMEs, analyzed using SEM-PLS, indicate a positive relationship between digital vision and cloud accounting adoption. Moreover, cloud accounting adoption positively impacts economic, social, and environmental sustainability.Keyword : MSMEs, digital vision, cloud accounting, sustainability, social, environmental 
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Sales Growth, dan Thin Capitalization terhadap Tax Avoidance Anggraeni, Nabela Arista; Purwantini, Anissa Hakim; Prasetya, Wahyu Anggit
Borobudur Accounting Review Vol 4 No 1 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.11438

Abstract

This study aims to examine and analyze the effect of profitability, leverage, company size, sales growth, and thin capitalization on tax avoidance. The number of samples in this study were 35 samples with 7 companies. The population of this study are mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling technique used in this study used purposive sampling. Test the hypothesis in this study using multiple linear regression analysis. The results of this study indicate that profitability, leverage, sales growth and thin capitalization have no effect on tax avoidance, while firm size has a negative effect on tax avoidance. Keywords: Profitability; Firm Size; Thin Capitalization; Tax avoidance Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, sales growth, dan thin capitalization terhadap tax avoidance. Jumlah sampel pada penelitian ini adalah 35 sampel dengan 7 perusahaan. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan purposive sampling. Uji hipotesis pada penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa profitabilitas, leverage, sales growth dan thin capitalization tidak berpengaruh terhadap tax avoidance, sedangkan ukuran perusahaan berpengaruh negatif terhadap tax avoidance. Kata Kunci: Profitabilitas; Ukuran Perusahaan; Thin Capitalization; Tax avoidance
Leveraging Information Quality to Drive Sustainability Performance: Integrating TTF and TAM in Borobudur Temple’s Computerized AIS Anissa Hakim Purwantini; Nur Laila Yuliani; Dyah Rizka Winarti; Diesyana Ajeng Pramesti; Ariq Fikria Niagasi
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/4naf5n27

Abstract

This study investigates how Computerized Accounting Information Systems (CAIS) and task–technology fit (TTF) shape employees’ perceived usefulness (PU) and, ultimately, sustainability performance in the heritage-tourism context of Borobudur Temple, Indonesia. Grounded in Task–Technology Fit theory and the Technology Acceptance Model (TAM), the study employed a purposive survey of 80 CAIS users. Data was analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to examine the hypothesized relationships among information quality, system quality, service quality, task characteristics, technology characteristics, TTF, PU, and sustainability performance. The results reveal that only information quality significantly enhances TTF, whereas system quality, service quality, task characteristics, and technology characteristics have no direct effect on TTF. TTF strongly predicts PU, which, in turn, positively influences sustainability performance. Theoretically, these findings extend TTF and TAM by showing that, in a heritage-tourism setting, high-quality information is the critical antecedent of TTF, while system quality, service quality, task characteristics, and technology characteristics are not significant. Practically, managers should prioritize improving the informational attributes of CAIS (accuracy, relevance, and timeliness) to increase user fit and perceived benefits, thereby fostering sustainable operational performance.
The Effect of Audit Fee, Auditor Rotation, Auditor Firm Reputation, and Auditor Specialization on Audit Quality Rochmatilah, Siti; Susanto, Barkah; Purwantini, Anissa Hakim
JIFA (Journal of Islamic Finance and Accounting) Vol. 4 No. 1 (2021)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v4i1.3005

Abstract

The purpose of this research was analyze the influence of audit fee, audit switching, audit firm reputation and auditor specialization on audit quality. Data in the current research were secondary data obtained from the financial statements of consumer good industry companies listed on the Indonesia Stock Exchange in the period 2017-2019. This study used purposive sampling method to select sample from the population. Based on method, obtained 26 companies with 78 samples. Data was analyzed using the multiple regression analysis. Proxy measurements for audit quality is using discretionary accruals Kaznik model (1999). The result showed that the audit switching give impact on audit quality. While audit fee, audit firm reputation and auditor specialitation do not impact on audit quality.Keywords: Audit Fee, Audit Switching, Audit Firm Reputation, Auditor Specialization, Audit Quality.
Analisis Penggunaan Media Sosial Bagi UKM dan Dampaknya Terhadap Kinerja Purwantini, Anissa Hakim; Anisa, Friztina
Prosiding University Research Colloquium Proceeding of The 7th University Research Colloquium 2018: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Era globalisasi menjadi tantangan bagi UKM untuk terus bertahandan memiliki keunggulan bersaing.Perkembangan teknologi informasiterutama media sosial menawarkan berbagai manfaat bagi UKM,diantaranya meningkatkan pangsa pasar, penjualan, dan menjalinhubungan dengan pelanggan.Penelitian ini mengkaji motivasipenggunaan media sosial bagi UKM dan menganalisis dampaknyaterhadap kinerja UKM.Metode surveidengan teknik conveniencesampling digunakan untuk pengumpulan data. Kuesioner disebarkankepada pelaku UKM yang telah menggunakan media sosial facebookdan instagram. Berdasarkan analisis dengan SEM-PLS, penelitian inimenemukan bukti empiris bahwa interaktivitas, efektivitas biaya dankompatibilitas merupakan faktor yang memotivasi UKM untukmenggunakan media sosial.Lebih lanjut, penggunaan media sosialbagi UKM memiliki pengaruh positif terhadap kinerja UKM yaitukinerja pelayanan pelanggan, penjualan, pemasaran dan operasiinternal.
Co-Authors Adelia Kasmawati Aeni, Aviana Nur Aeni, Aviana Nur Ajeng Sekar Kinasih Anas Setyawan 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 Barkah Susanto Betari Maharani Caesari, Eka Pinditya Ayu Cahyo Agung Hermawan Dewi Setyaningsih Dewi, Rachma Kusuma Dhea Siswa Nugraheni Diesyana Ajeng Pramesti Dwi Indah Tanafi Dwidela Infantriani Ratmasari Dyah Rizka Winarti Faqiatul Mariya Waharini Faqiatul Mariya Waharini Farida Farida Farida, Farida Fauzul Hanif Noor Athief Fernika Anggitasari Friztina Anisa Hadi Nasbey Hafizah Abdul Rahim Hapsari, Tifa Anggun Hayunda Rahmawati Ika Lestari, Ika Karina Dwi Kusumaningrum Khadik, Muhammad Vikrul Khasanah, Lukluul Kivaayatul Akhyaar Kivaayatul Akhyaar Kurniawan, Achmad Bayu Laksono Trisnantoro Lestari, Eka Reni Luk Luk Atul Hidayati Maharani, Betari Maulida Rifka Annisa Muhammad Endro Nanda Saputri Naufal Afif Nur Hidayah Nur Laila Yuliani Nur Laila Yuliani Nur Layla Yuliani Nurdian Novitasari Pravitasari, Rahma Putri, Istya Dwi Rima Rahma Sarita Reky Candra Wirawan Reza Dea Amalia Risani, Sevi Rochmatilah, Siti Rosyida Husni Salsabilla, Azmia 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 Yoga Aji Kurniawan Yuliani, Yunissa Fitriani, Nur Laila