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All Journal Jurnal ASET (Akuntansi Riset) International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Journal of Accounting and Digital Finance AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Keuangan Akuntansi Bisnis Journal of Economics and Management Scienties Tintamas: Jurnal Pengabdian Indonesia Emas Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Pratiwi, Desy Nur
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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An Analysis Of Village Official's Perception Of The Village Financial System (Siskeudes) Pratiwi, Desy Nur
Jurnal ASET (Akuntansi Riset) Vol 12, No 1 (2020): Jurnal Aset (Akuntansi Riset) Januari - Juni 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i1.23067

Abstract

The articel aims to influence the use of Siskeudes application with the Technology Acceptance Model (TAM) approach conducted in Sukoharjo Regency. This research uses primary data in the form of a questionnaire given to village officials in the financial management section. The technique of sample collection with convenience sampling method and produced a sample of 34 villages. Hypothesis testing uses path analysis with multiple linear regression. Results of partial test shows perceived ease of use and perceived usefulness affect the interest in using technology, perceived usefulness and the interest in using technology directly influence the use of Siskeudes, while perceived ease of use has no effect on the use of Siskeudes, it is also found indirectly perceived usefulness through behavioral intention to use has no effect on the use of Siskeudes and indirectly perceived usefulness through behavioral intention to use does not have an effect on the use of Siskeudes.  The implications of this research provide information about all village officials that are easily understood by the siskeudes in the preparation of village fund reportsKeywords: behavioral intention, perceived usefulness, perceived ease of use, and Siskeudes
Pengaruh Akuntabilitas, Pengawasan dan Transparansi Terhadap Efektivitas Pengelolaan Dana Bantuan Operasioanal Sekolah (BOS) Pada SMK Negeri 1 Mojosongo Innanawati; Dewi, Maya Widyana; Pratiwi, Desy Nur
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 3 No 1 (2024): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v3i1.93

Abstract

SMK Negeri 1 Mojosongo merupakan lembaga penyelenggara pendidikan formal tingkat kejuruan yang terletak di Kecamatan Mojosongo, Kaupaten Boyolali, Provinsi Jawa Tengah. Penelitian ini bertujuan untuk mengetahui pengaruh yang signifikan antara akuntabilitas, pengawasan dan transparansi baik secara parsial maupun secara simultan terhadap efektivitas pengelolan dana bantuan sekolah (BOS) pada SMK Negeri 1 Mojosongo. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data primer. Populasi dalam penelitian ini adalah kepala sekolah, bendahara BOS, komite, guru dan karyawan yang berjumlah sebanyak 153 orang, dengan sampel berjumlah sebanyak 61 sampel penelitian. Teknik analisis data yang digunakan adalah analisis regregi linear berganda. Dari hasil penelitian diperoleh hasil bahwa pengawasan dan transparansi berpengaruh positif dan signifikan terhadap efektivitas pengelolaan dana BOS. Namun, akuntabilitas tidak memiliki pengaruh terhadap efektivitas pengelolaan dana BOS dengan pengaruh sebesar 74,3%
Pengaruh likuiditas, profitabilitas, dan manajemen laba terhadap nilai perusahaan: Peran moderasi kepemilikan manajerial pada perusahaan sektor infrastruktur Saputri, Eko Dewi; Pratiwi, Desy Nur; Rukmini, Rukmini
Journal of Accounting and Digital Finance Vol. 3 No. 2 (2023): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v3i2.652

Abstract

The main objective of these findings is to assess how Liquidity, Profitability Ratios and Profit Management influence the value of infrastructure sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. Also, the role of managerial ownership as a moderating factor in this relationship should be examined. This research focuses on a sample of 10 infrastructure group companies selected using purposive sampling, resulting in a sample size of 50. Data collection resulted in extracting information from financial reports available on the official website of the Indonesia Stock Exchange. The analysis uses multiple linear regression. The research results found that liquidity hurts company value. Apart from that, profitability has a substantial positive effect on company value. However, earnings management does not have a significant impact on company value. Other results show that managerial ownership cannot moderate the relationship between liquidity and company value, profitability and company value, as well as profit management and company value.
PENDAMPINGAN PERHITUNGAN HARGA POKOK PRODUKSI DAN PENGELOLAAN KEUANGAN GUNA MENINGKATKAN KINERJA KEUANGAN UMKM MUJAMU Pratiwi, Desy Nur; Pravasanti, Yuwita Ariessa; Meliani, Novita Kinsky
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 2 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i2.14478

Abstract

This community service (PkM) activity aims to improve the financial performance of Mujamu MSMEs. The problems faced by partners are the difficulty in determining the cost of production so that they sell products based on market prices and do not yet know how to manage finances properly because business finances are still mixed with personal finances. With these problems, the Community Service team provides assistance in calculating the cost of production and financial management to Mujamu MSMEs. The assistance activities were carried out for 8 weeks starting from preparation to compiling reports. The results of the PkM activities showed that Partners experienced an increase in understanding and ability to calculate the cost of production and partners were able to record each transaction and make simple records in order to implement good financial management. Keywords: Cost of Production, Financial Management, Mujamu MSMEs
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA KELOMPOK UMKM DI SUKOHARJO Pratiwi, Desy Nur; Pravasanti, Yuwita Ariessa; Retno Meutia, Yurina Putri; Meilani, Novita Kinsky; Kusuma, Indra Lila
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 1 (2023): BUDIMAS : VOL. 5, NO.1, 2023
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i1.8033

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pemahaman penyusunan laporan keuangan dengan aplikasi excel UMKM di Sukoharjo. Metode pengabdian masyarakat yang digunakan yaitu pelatihan, diskusi dan pendampingan. Hasil dari kegiatan ini adalah pelaku UMKM di Sukoharjo dapat memahami dan penyusun laporan keuangan menggunakan aplikasi excel sehingga menghemat waktu. Sebelumnya pelaku UMKM di Sukoharjo belum melakukan pencatatan secara rutin dan disiplin karena keterbatasan pengetahuan terkait dengan penyusunan laporan keuangan. Dengan adanya pelatihan ini maka pelaku UMKM di Sukoharjo mampu menyusun laporan keuangan sesuai dengan SAK EMKM dengan mudah dan mampu memberikan informasi kepada para penggunanya. Kata Kunci: Laporan Keuangan, SAK EMKM dan UMKM.
Implementation of Collaborative Governance on Village Fund Management in the Development of Umbul Tirah Tourism Village Dianita, Jiva Diyah; Pravasanti, Yuwita Ariessa; Pratiwi, Desy Nur
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 1, January 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i1.4856

Abstract

This research aims to determine the Collaborative Governance process for managing the Umbul Tirah Development and the factors that influence the success of the Collaborative Governance model which focuses on face-to-face dialogue, building trust, commitment to the process, mutual understanding, and collaboration results. The method used is qualitative with the support of data analysis techniques including data collection, data reduction, and data presentation, as well as conclusion. The results of the research show that the dialogue that existed in the construction of Umbul Tirah, both officially and unofficially, built a sense of mutual trust in each other so that the construction of Umbul Tirah resulted in benefits for the community. This is also based on a commitment to share understanding and knowledge about managing village funds for the development of Umbul Tirah.
THE INFLUENCE OF THE REGIONAL ACCOUNTING FINANCIAL SYSTEM USING INFORMATION TECHNOLOGY AND INTERNAL CONTROL SYSTEMS ON THE QUALITY OF FINANCIAL REPORTING IN DIBAL VILLAGE NGEMPLAK DISTRICT BOYOLALI Utami, Wikan Budi; Doaji, Doaji; Pratiwi, Desy Nur
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12169

Abstract

This research is a type of quantitative research that aims to determine the effect of the regional accounting financial system, the use of information technology, and the internal control system on the quality of financial reports in the village of Dibal Ngemplak Boyolali. The type of data used in this study is primary data obtained directly from respondents by distributing questionnaires and literature. The sample of this research is all the apparatus of Dibal Ngemplak Boyolali Village, totaling 60 respondents. The sampling technique in this study used a purposive sampling technique. The data in this study were processed using SPSS IBM Statistics Software Version 18. The results of this study revealed that the influence of the regional accounting financial system, the use of information technology, and the internal control system had an effect on the quality of the financial reports of the Dibal Ngempalk Boyolali Village Government. Keywords: Regional Financial Accounting System, Utilization of Information Technology, Internal Control Systems, Quality of Financial Reports
Pengaruh Implementasi CoreTax terhadap Kualitas Pelaporan Keuangan Pajak: Studi Kasus pada CV Pustaka Bengawan Kustyana, Nurulinda Ekwi; Pratiwi, Desy Nur; Pravasani, Yuwita Ariessa
Journal of Economics and Management Scienties Volume 7 No. 3, June 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i3.137

Abstract

Penelitian ini mengkaji implementasi CoreTax, sebuah aplikasi pajak berbasis cloud yang terintegrasi, serta dampaknya terhadap kualitas pelaporan keuangan pajak di CV Pustaka Bengawan, sebuah perusahaan penerbitan di Indonesia. Penelitian ini menganalisis bagaimana solusi pajak digital memengaruhi akurasi perhitungan pajak, ketepatan waktu pelaporan, dan efisiensi proses melalui pendekatan kualitatif dengan menggunakan model interaktif. Populasi penelitian mencakup seluruh laporan keuangan pajak CV Pustaka Bengawan dan seluruh karyawan yang terlibat dalam proses perpajakan perusahaan, mencakup dua tahun sebelum implementasi (2023–2024) dan tiga bulan setelah implementasi (Januari–Maret 2025). Sampel terdiri dari laporan-laporan tersebut dan sembilan personel kunci yang terlibat dalam proses pajak, termasuk staf pajak, akuntan, manajer keuangan, dan pimpinan perusahaan. Temuan menunjukkan bahwa implementasi CoreTax secara signifikan meningkatkan akurasi perhitungan pajak dengan menurunkan tingkat kesalahan sebesar 51,24%, serta meningkatkan ketepatan waktu pelaporan, di mana pelaporan pajak penghasilan badan diselesaikan rata-rata 7 hari sebelum tenggat, meningkat dari sebelumnya 3 hari. Namun, hal ini belum menunjukkan efisiensi biaya secara langsung dalam jangka pendek karena adanya biaya awal implementasi. Hambatan dari pengguna dan keterbatasan sistem diidentifikasi sebagai tantangan. Penelitian ini memberikan kontribusi terhadap literatur transformasi pajak digital di negara berkembang dengan memberikan wawasan praktis mengenai manfaat dan tantangan bagi perusahaan, khususnya dalam konteks unik industri penerbitan.
Sosialisasi pendaftaran Coretax pada CV. Pustaka Bengawan Kustyana, Nurulinda Ekwi; Pratiwi, Desy Nur; Pravasani, Yuwita Ariessa
Tintamas: Jurnal Pengabdian Indonesia Emas Vol. 2 No. 2 (2025): Tintamas: Jurnal Pengabdian Indonesia Emas
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/tintamas.v2i2.1923

Abstract

Pustaka Bengawan is a micro, small, and medium enterprise (MSME) operating in the publishing and printing sector, and is required to comply with the latest digital tax system, Coretax. However, the company faces limitations in information, understanding, and readiness to effectively access and implement the system. This community engagement initiative aimed to enhance awareness and understanding of Coretax through an interactive workshop and practical demonstration involving the business owner and employees. The materials were delivered in a simple and accessible manner to accommodate participants’ diverse backgrounds. Live demonstrations covered the registration process and tax reporting using Coretax, followed by a Q&A session to address participant concerns. The results showed a significant improvement: participants with a high level of understanding increased from one to four, while those with a low level of understanding decreased from three to one. Key challenges included limited time and varied digital literacy. To address this, supplementary materials, including handouts and video tutorials, were provided. This activity proved beneficial in promoting tax compliance and strengthening communication between taxpayers and the tax authority.
Pendapatan asli desa dan pemberdayaan masyarakat: pengaruh terhadap kesejahteraan dengan moderasi jumlah penduduk Melathi, Harum; Darmanto , Darmanto; Pratiwi, Desy Nur
Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Vol. 1 No. 1 (2024): Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/kurva.v1i1.1070

Abstract

This research examines the influence of Village Original Income and Community Empowerment on Community Welfare by considering Population as a moderating variable, using a case study in Manjungan Village, Ngawen District. This quantitative research was conducted with a population from Manjungan Village, Ngawen District, Klaten Regency. The sample was selected using the Slovin formula, with 96 respondents. Primary data was obtained through questionnaires, and data analysis was carried out using multiple linear regression. The test results show that Village Original Income and Community Empowerment significantly positively affect Community Welfare. However, population size does not strengthen the relationship between the village's original income and community welfare, while population size moderates the relationship between community empowerment and welfare.
Co-Authors Aziz, Ahmad Nur Darmanto , Darmanto Dewi, Ita Kurnia Dianita, Jiva Diyah Doaji, Doaji Indra Lila Kusuma, Indra Lila Innanawati Kustyana, Nurulinda Ekwi Maya Widyana Dewi Meilani, Novita Kinsky Melathi, Harum Meliani, Novita Kinsky Pravasani, Yuwita Ariessa Retno Meutia, Yurina Putri Retno Pudji Rahayu Rukmini Rukmini Saputri, Eko Dewi Sari, Erma Wulan Sekti, Wahyu Cahyani Suprihati - Wikan Budi Utami Yuwita Ariessa Pravasanti, Yuwita Ariessa Zahri, Rihan Mustafa