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All Journal PROSIDING SEMINAR NASIONAL Jurnal Akuntansi dan Pajak JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business eCo-Buss Jurnal Riset Akuntansi Kontemporer Al-Mal:Jurnal Akuntansi dan Keuangan Islam International Journal of Social and Management Studies (IJOSMAS) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Community Service RATIO: Reviu Akuntansi Kontemporer Indonesia International Journal of Islamic Business and Management Review INCOME : Jurnal Akuntansi dan Keuangan International Journal of Economics, Management and Accounting Jurnal Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis International Journal of Economics and Management Research
Erna Hendrawati
Universitas Wijaya Kusuma Surabaya
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pendampingan Penyusunan Rencana Kerja Pembangunan Desa (RKPDesa) di Desa Setro, Kecamatan Menganti, Kabupaten Gresik Hendrawati, Erna; Pramudianti, Mira; Abidin, Khoirul
JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Vol 5, No 2 (2021)
Publisher : Institut Teknologi Adhi Tama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/j.jpp-iptek.2021.v5i2.1885

Abstract

Tahapan awal pengelolaan keuangan desa adalah tahap perencanaan, penganggaran, penatausahaan, pelaporan, pertanggungjawaban. Perencanaan pembangunan untuk satu tahun ke depan disusun dalam dokumen Rencana Kerja Pembangunan Desa (RKPDesa). Setiap desa wajib menyusun RKPDesa sebagai bentuk perencanaan pembangunan yang akan dilakukan dan sebagai dasar penyusunan Anggaran Pendapatan dan Belanja Desa (APBDesa). Begitu pentingnya dokumen RKPDesa dan aktivitas itu dilakukan setiap tahun, maka perlu pemahaman dan pengetahuan bagaimana tahapan penyusunan RKPDesa sesuai aturan pemerintah bagi pihak-pihak yang terlibat. Artikel ini memaparkan kegiatan pengabdian masyarakat yang dilakukan dengan memberikan penyuluhan dan pendampingan penyusunan RKPDesa kepada perangkat desa, Badan Perwakilan Desa (BPD), tokoh masyarakat di Desa Setro, Kecamatan Menganti.
Training on Preparing Financial Reports Using Accurate Software for MSMEs Hendrawati, Erna; Abidin, Khoirul; Pramudianti, Mira
International Journal Of Community Service Vol. 2 No. 4 (2022): November 2022 (Indonesia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v2i4.107

Abstract

The purpose of implementing this service is to provide literacy to MSMEs about financial reports, train and assist MSMEs in Sememi village, Benowo district in the use of Accurate softwarw for menyusun financial statements.The stages of service implementation consist of: planning, implementing and mentoring stages. This training and mentoring activity can be said to be successful because participants argue that this training and mentoring is very useful for providing understanding about reports. financial. This service can also be a provision for MSMEs to compile financial reports with Accurate software.
Analisis SWOT Penerapan Core Tax Administration System (CTAS) pada Pelaku UMKM Hendrawati, Erna
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.24665

Abstract

Tujuan Penelitian: untuk menganalisis penerapan Core Tax Administration System (CTAS) pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) serta dampaknya terhadap efisiensi dan transparansi administrasi perpajakan.Metode Penelitian: pendekatan kualitatif dengan analisis SWOT untuk mengidentifikasi kekuatan, kelemahan, peluang, dan ancaman dalam implementasi CTAS.Originalitas/Novelty: Penelitian ini mengangkat kebaruan dengan fokus pada integrasi teknologi digital dalam administrasi perpajakan UMKM yang belum banyak dikaji secara mendalam, serta menilai efektivitas sistem CTAS dalam meningkatkan kepatuhan pajak melalui mekanisme self-assessment dan modul digital seperti e-Filing, e-Billing, dan e-Registration.Hasil Penelitian: Hasil penelitian menunjukkan bahwa CTAS memberikan kontribusi positif dalam mempercepat proses pelaporan dan pembayaran pajak, meningkatkan akurasi data, serta mengurangi ketergantungan pada intervensi manual. Dukungan pemerintah melalui pelatihan dan infrastruktur teknologi yang memadai menjadi faktor kunci keberhasilan, meskipun tantangan seperti rendahnya literasi digital dan resistensi terhadap perubahan masih perlu diatasi.Implikasi: Implikasi dari penelitian ini menekankan pentingnya pengembangan sistem yang lebih user-friendly, peningkatan pelatihan berkelanjutan, serta pemerataan akses teknologi untuk mendukung transformasi digital perpajakan UMKM secara menyeluruh dan berkelanjutan. Research Objective: to analyze the application of the Core Tax Administration System (CTAS) to Micro, Small, and Medium Enterprises (MSMEs) and its impact on the efficiency and transparency of tax administration.Research Method: a qualitative approach with SWOT analysis to identify strengths, weaknesses, opportunities, and threats in the implementation of CTAS.Originality/Novelty: This study raises novelty by focusing on the integration of digital technology in MSME tax administration that has not been studied in depth, as well as assessing the effectiveness of the CTAS system in improving tax compliance through self-assessment mechanisms and digital modules such as e-Filing, e-Billing, and e-Registration.Research Results: The results show that CTAS makes a positive contribution in speeding up the tax reporting and payment process, improving data accuracy, and reducing reliance on manual interventions. Government support through training and adequate technology infrastructure is a key factor in success, although challenges such as low digital literacy and resistance to change still need to be addressed.Implications: The implications of this study emphasize the importance of developing a more user-friendly system, improving continuous training, and equitable access to technology to support the digital transformation of MSME taxation in a comprehensive and sustainable manner.
Pengaruh Sikap, Persepsi Kendali, Dan Komitmen Organisasi Terhadap Niat Melakukan Whistleblowing Raynetha, Tiara; Hendrawati, Erna
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 3 No. 2 (2022): Desember 2022
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v3i2.11948

Abstract

Penelitian ini untuk mendapatkan bukti empiris pengaruh sikap, persepsi kendali dan komitmen organisasi terhadap niat melakukan whistleblowing. Data diperoleh dengan menyebar kuesioner pada auditor Inspektorat Provinsi Jawa Timur. Jawaban kuesioner dengan skala likert 1 – 5. Metode analisis data dengan uji validitas, uji reliabilitas, uji asumsi klasik dan uji regresi berganda menggunakan Stanstitical Package For Social Science (SPSS). Diperoleh hasil sikap dan persepsi kendali berpengaruh positif terhadap niat melakukan Whistleblowing, komitmen organisasi tidak berpengaruh  terhadap niat melakukan Whistleblowing.
PERSEPSI PELAKU USAHA MIKRO KECIL SERTA MENENGAH TENTANG AKUNTANSI, WAWASAN AKUNTANSI, TINGKAT PENDIDIKAN SERTA SKALA USAHA TERHADAP PEMAKAIAN INFORMASI AKUNTANSI Hendrawati, Erna
Income Vol 4 No 2 (2023): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v4i2.221

Abstract

Guna menguji serta menganalisis pengaruh perspektif pelaku, wawasan akuntansi, tingkat pendidikan, serta skala bisnis terhadap pemakaian informasi akuntansi pada UMKM, penelitian ditulis akan menguji serta menganalisis pengaruh masing-masing faktor. Tujuan dari uraian masalah penelitian ditulis ialah guna memastikan bagaimana UMKM memakai informasi akuntansi dalam kaitannya dengan persepsi mereka tentang akuntansi, wawasan mereka tentang akuntansi, tingkat pendidikan mereka, serta ukuran bisnis mereka. Penelitian ditulis bersifat kuantitatif. Jenis data dipakai ialah data primer, dikumpulkan melalui penyebaran kuesioner secara berkala kepada pelaku UMKM Kota Cepu. Dengan memakai metode purposive sampling, diambil sampel sebanyak 100 responden dari populasi. Temuan studi ini memperlihatkan memakai informasi akuntansi mempunyai dampak substansial pada bagaimana usaha kecil serta menengah tentang akuntansi, wawasan akuntansi, pencapaian pendidikan, serta skala bisnis.
Tax Compliance Behavior of E-Commerce MSMEs in Surabaya: Evidence from the E-Peken Platform Hendrawati, Erna; Krivins, Anatolijs; Jaya, I Made Laut Mertha
International Journal of Social Science and Business Vol. 9 No. 3 (2025): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i3.95263

Abstract

The rapid shift of MSMEs in Indonesia toward government-initiated digital platforms such as E-Peken raises critical challenges of tax compliance, as prior research has overlooked how factors like tax regulation understanding, taxpayer awareness, socialization, collection mechanisms, and sanctions influence compliance behavior in locally bounded e-commerce ecosystems. This study investigates the influence of tax regulation understanding, taxpayer awareness, tax socialization, tax collection mechanisms, and tax sanctions on the compliance behavior of Micro, Small, and Medium Enterprises (MSMEs) operating on the E-Peken e-commerce platform in Surabaya, Indonesia. Using the Slovin formula to determine the sample size, the author obtained 351 MSME respondents. This primary Data were collected through a structured questionnaire and analysed using multiple linear regression with SPSS 23. The results show that understanding of tax regulations and taxpayer awareness significantly influence tax compliance, while tax socialization, collection, and sanctions have no significant effect. The model explains 49% of the variance in compliance, emphasizing the primacy of knowledge and awareness over enforcement. These findings suggest the need for tailored educational strategies and simplification of procedures, while theoretically reinforcing the Theory of Planned Behavior by highlighting the stronger role of cognitive and voluntary factors in shaping compliance.
The Implementation of Tax Review as a Basis for Evaluating the Fulfillment of Tax Obligations Erna Hendrawati
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.295

Abstract

PT. X is a business field in the field of pharmacy or medicine. In carrying out their tax obligations formally and materially in the aspects of Income Tax Article 21, Income Tax Article 25 and VAT Periodic Returns, there are still mistakes when fulfilling these tax obligations. Errors are contained in the obligations of Income Tax Return Article 21 and Periodic VAT Return, namely errors in recording and calculating carried out within the company so as to cause differences in reporting between the financial statements and the Periodic Return and the Annual Return reported. This research was conducted to provide an evaluation of the tax obligations of PT. X in 2020 and 2021 formally and materially to minimize the audit and assessment of tax non-compliance from the Directorate General of Taxes in the next Tax Year.
THE EFFECTIVENESS OF USING QRIS TECHNOLOGY ON TAX COLLECTION : STUDY ON REGISTERED SMEs AT KPP KARANGPILANG SURABAYA Pramudianti, Mira; Hendrawati, Erna; Abidin, Khoirul
International Journal of Social and Management Studies Vol. 4 No. 6 (2023): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i6.383

Abstract

Tax is the main state revenue, to overcome state expenditure it is the largest source of tax. The government varies greatly in the types of taxes according to the tax objects faced or experienced by taxpayers. Taxpayers are tax subjects who pay taxes and report taxes based on calculations by the taxpayer or the Fiscus. Tax collection is mainly based on the Self Assessment tax collection system where taxpayers calculate themselves and pay and report tax on tax objects that occur to the taxpayer. Tax for MSMEs is the final tax that adheres to the Self Assessment System of the tax objects owned by the taxpayer. MSMEs are based on turnover or gross sales that occur each month or period. MSME tax is actually income tax article 4 paragraph 2, the practice of which is further regulated through Government Regulation number 23 of 2018 (PP 23/2018). MSMEs (Micro, Small and Medium Enterprises (MSMEs) are an important pillar in the economy. MSMEs are one part of the driving wheel of the people's economy that cannot be underestimated. This is in accordance with the statement by Yustinus Prastowo, special staff to the Minister of Finance, in (Elena, 2020) stated that the existence of MSMEs is a sector that has strong resilience and is even the backbone of economic growth. In order to optimize tax revenues from the MSME sector, innovation from the DJP is of course needed to increase tax compliance from MSME actors. So far, the MSME tax collection process is for MSME actors to calculate themselves from their turnover. they earn then periodically pay their taxes every month and report it to the DJP, namely by using the self-assessment method. Alternatives others, such as the implementation of withholding tax on MSMEs in e-commerce, which has great potential, has not yet been implemented (Wicaksono, 2018). This method, which according to the DJP is quite easy and practical, apparently does not necessarily result in a significant increase in MSME taxpayer compliance. After PP Number 23 of 2018 concerning Income Tax on Income from Businesses Received or Obtained by Taxpayers Who Have a Certain Gross Turnover, which cuts PPh UMKM final from 1% to 0.5%, tax revenues from MSMEs even tend to decrease even though quantitatively the number of MSME taxpayers who pay taxes and report them has increased (Santoso, 2019). The implementation of QRIS (Quick Response Code Indonesian Standard) has brought many The benefits and convenience of the payment system need to be considered by the DGT. Therefore, it is necessary to immediately conduct a study regarding the perception of MSME actors towards QRIS technology so that it can be known how big the potential of QRIS is in simplifying the MSME taxation system which ultimately has an impact on optimizing tax revenues from the MSME sector. In a payment system, QR codes are a technological development which can help the device to send a number of data so that the activities carried out can be carried out efficiently, quickly and practically, especially in financial payment transactions
Deteksi Financial Statement Fraud dengan Fraud Diamond Erna Hendrawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.5751

Abstract

This research is motivated by concerns about the increasing cases of manipulation of financial statements that have the potential to undermine investor confidence and disrupt the stability of the financial sector. In this case, the Fraud Diamond approach  which includes four elements, namely foresight, opportunity, rationalization, and capability is used as a basis to identify indications of fraud in financial reporting. This study uses a quantitative approach with the object of research as many as 68 companies from the financial sector selected through purposive sampling techniques. The collected data was analyzed using multiple linear regression methods. The results of the analysis show that financial target and opportunity indicators have a significant influence in detecting the possibility of manipulation of financial statements. Meanwhile, financial stability, external pressures, rationalization, and individual abilities did not show a significant influence on fraud detection.
Efisiensi Investasi : Pengaruh Pengungkapan Environmetal, Social and Governace (ESG), Debt Maturity dan Kualitas Laporan Keuangan Ahmad Hafizh Zaky; Erna Hendrawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.5775

Abstract

This study analyzes the influence of Environmental, Social, and Governance (ESG), debt maturity, and the quality of financial statements on investment efficiency in 104 samples of LQ45 index companies on the Indonesia Stock Exchange for the 2020–2023 period. Using a quantitative analysis approach with multiple linear regression, the data were processed through IBM SPSS Statistic 23. Simultaneously, the three independent variables affect investment efficiency with a determination coefficient of 12.5%.  The results show that debt maturity and the quality of financial statements have a significant effect on investment efficiency, with debt maturity having a negative effect and the quality of financial statements having a positive effect. In contrast, ESG has no significant effect. These findings emphasize the importance of short-term debt management and financial statement transparency in reducing overinvestment, while ESG disclosures require stronger governance to support investment efficiency.
Co-Authors Abidin, Khoirul Agam Sulaksono Ahmad Hafizh Zaky Bambang Surahman I Made Laut Mertha Jaya Johny Sugiono Khoirul Abidin Kholidiah, Kholidiah Kriviņš, Anatolijs Lilik Pirmaningsih Lusy Tunik Muharlisiani Mariana Ayu Damayanti Rianghepat Mira Pramudianti Mira Pramudianti Mohammad Sawir Nurhidayati Nurhidayati Pramudianti, Mira Putri, Salsabilla Rahma Yofana Raynetha, Tiara Sri Mulyono Tania Tania Tiara Raynetha