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All Journal Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Journal of Economics Research and Policy Studies Journal of Accounting and Digital Finance Penamas: Journal of Community Service 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 Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Analisis pengaruh dana desa, alokasi dana desa, bagi hasil pajak dan retribusi, pendapatan asli desa dan luas wilayah terhadap belanja desa bidang pembangunan desa Rahayu, Retno Puji; Pratiwi, Desy Nur; Kusuma, Indra Lila
Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Vol. 1 No. 3 (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.v1i3.1088

Abstract

This study aims to analyze the impact of the Village Fund Allocation, Village Fund, Revenue Sharing of Taxes and Levies, Village Original Income, and Area Size on Village Expenditure in the field of Village Development. This research utilizes quantitative methods and utilizes secondary data gained from the Village Information System of Sukoharjo Regency and the Central Bureau of Statistics. The villages in the Sukoharjo Regency comprise the study's population. Purposeful sampling technique was employed, yielding a resulting sample of 149 villages. The results showed that the Village Fund, Village Fund Allocation, and Village Original Income had a substantial impact on village expenditure in the field of village development. At the same time, the Revenue Sharing of Taxes and Levies and the area does not have a substantial impact on village spending in the field of village development.
ANALYSIS OF ABNORMAL RETURN AND TRADING VOLUME ACTIVITY BEFORE AND AFTER THE BINOMO CASE ON STOCK PRICE OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Dewi, Ita Kurnia; Kusuma, Indra Lila; Pratiwi, Desy Nur
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10015

Abstract

The purpose of this study was to determine whether there was a difference in the average abnormal return and trading volume activity between before and after the Binomo case, and whether there was a difference in the average abnormal return and trading volume activity between before and after the information that Indra Kenz was named a suspect. Data are collected and analyzed using descriptive statistical test dan normality test. Method of hypothesis testing by paired sample t-test. The results obtained from this study indicate (1) there is no difference in the average abnormal return between before and after the Binomo case, (2) there is no difference in the average trading volume activity between before and after the Binomo case, (3) there is no difference the average abnormal return between before and after Indra Kenz was named a suspect, (4) There was a difference in the average trading volume activity between before and after Indra Kenz was named a suspect
INCREASING DISCLOSURE OF CARBON EMISSIONS WITH CORPORATE GOVERNANCE AS A MODERATION VARIABLE (STUDY OF MANUFACTURING COMPANIES LISTED IN IDX IN 2017-2021) Zahri, Rihan Mustafa; Sari, Erma Wulan; Aziz, Ahmad Nur; Pratiwi, Desy Nur
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11528

Abstract

This research aims to test corporate governance: independent commissioners, independent audit committees, and gender diversity moderate the influence of company size on carbon emission disclosure. The data collection method used purposive sampling with a sample of 89 manufacturing companies listed on the IDX in 2017-2021. In hypothesis testing using Moderated Regression Analysis. The results of this research show that company size has an effect on carbon emission disclosure and is strengthened by the existence of a moderating variable, namely corporate governance consisting of independent commissioners, independent audit committees, and gender diversity.
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
THE FACTORS OF AFFECTING GOVERNMENT PERFOMANCE AND ANALYSIS VALUE FOR MONEY APPROACH Sekti, Wahyu Cahyani; Suprihati, Suprihati; Pratiwi, Desy Nur
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 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.v8i2.13632

Abstract

This research aims to determine the influence of fraud factors, GGG, OCB, and organizational culture on government performance as well as analysis of government performance using the value for money approach in regional work units Ngemplak District. Quantitative research with a population of 170. Taking the number of samples using the Slovin formula with an error limit of 5% obtained a sample size of 119. The research data used is primary data and secondary data. Data collection techniques use questionnaires and literature studies sourced from the 2019 and 2020 Boyolali Regency Government Agency Performance Reports. The data analysis method uses IBM SPSS version 25 as a test tool. Government Performance Analysis uses economic tests, efficiency tests and effectiveness tests. The results of this research show that the Fraud Factor has a significant positive effect on Government Performance, GGG has no significant effect on Government Performance, OCB has no significant effect on Government Performance, and Organizational Culture has a significant positive effect on Government Performance. And analysis of Government Performance using the Value For Money Approach has obtained results that are economical, quite efficient and very effective.
Analisis pengaruh biaya produksi, biaya distribusi dan volume penjualan terhadap laba bersih perusahaan Lalitasari, Iven Nandia; Pratiwi, Desy Nur; Samanto, Hadi
Journal of Economics Research and Policy Studies Vol. 3 No. 2 (2023): Journal of Economics Research and Policy Studies
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jerps.v3i2.764

Abstract

This research aims to determine the effect of production costs, distribution costs, and sales volume on the company's net profit. The population of this research is food and beverage sector manufacturing companies listed on the IDX for the 2019–2022 period. This research used a purposive sampling method to obtain 76 samples. This research uses secondary data, namely financial reports of manufacturing companies in the food and beverage sector for the 2019–2022 period. The data analysis technique uses multiple linear regression tests. The research results show that production costs significantly affect net profit. The distribution cost variable has a significant effect on net profit. The sales volume variable has a significant effect on net profit. Simultaneously, the variables of production costs, distribution costs, and sales volume significantly affect net profit. The influence of research variables on net profit is 93.6 percent, and the remainder is influenced by variables other than those used in this research.
Faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility Savitri , Inge; Pratiwi, Desy Nur; Sumadi, Sumadi
Journal of Accounting and Digital Finance Vol. 1 No. 1 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.625 KB) | DOI: 10.53088/jadfi.v1i1.18

Abstract

The company makes an economic and social contribution to society in the form of corporate social responsibility (CSR). This study aims to examine the factors that influence CSR disclosure in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. The sampling method was purposive sampling, with a sample size of 27 companies. This study uses multiple linear regression. The results showed that profitability, company growth (growth), and company size (Size) were partially related to CSR disclosure.
Faktor-faktor yang mempengaruhi kinerja pemerintah daerah Triwulandari, Erika; Pratiwi, Desy Nur; Darmanto, Darmanto
Journal of Accounting and Digital Finance Vol. 2 No. 3 (2022): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v2i3.432

Abstract

Regional financial management is entirely in the hands of the local government so that it will show the resulting performance. This study aims to determine the factors influencing local government performance in the Boyolali District SKPD for 2021. The sampling method was purposive, with a total sample of 80 respondents. This study uses multiple linear regression. The results of this study show that the implementation of the regional financial accounting system does not affect the performance of local governments in the Boyolali Regency. In contrast, regional financial management and organizational commitment significantly positively affect local government performance in the Boyolali Regency.
Menuju keluarga mandiri dan sejahtera dengan pemahaman keuangan keluarga berbasis syariah Pravasanti, Yuwita Ariessa; Pratiwi, Desy Nur; Siarno, Si Islam; Siyamto, Yudi
Penamas: Journal of Community Service Vol. 5 No. 3 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i3.2215

Abstract

Household financial management remains a significant challenge in achieving family welfare, particularly within rural communities. Limited knowledge and ineffective financial practices often lead to unsustainable spending patterns, a lack of savings, and vulnerability to debt. This community service program was conducted in Makamhaji Village, Kartasura, Sukoharjo, involving 38 participants, to enhance residents' understanding and skills in managing family finances in accordance with Islamic principles. The methods applied included participatory counselling, group discussions, and practical simulations of Islamic household budgeting, supported by a pre-test and post-test design to measure program effectiveness. The results demonstrated a significant overall improvement of 45.2% in participants’ financial literacy, particularly in preparing a Sharia-compliant household budget, understanding the concept of an emergency fund, managing income zakat, and avoiding riba in financial transactions. Participant reflections also indicated that participatory and practical simulation methods were highly effective in enhancing awareness and financial capability grounded in Islamic values.
ANALISIS KETERKAITAN ANTARA KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI STAFF DAN KUALITAS LAPORAN KEUANGAN DAERAH (Studi Empiris Kecamatan Banjarsari Surakarta) Kristiyanti, LMS; Putri, Timur Angin Prasetyo; Pratiwi, Desy Nur
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of human resource competence, application of regional financial accounting systems and staff competence on the quality of regional financial reports. The research sample used was staff working in the Banjarsari sub- district in Surakarta City. The sampling method used purposive sampling method. With the method of data analysis using multiple regression analysis with a significance level of 5 percent, which was processed using the Statistical Package for Social Science (SPSS) Version 23 program. The results of this study indicate that the Competence of Human Resources does not affect the Quality of Financial Statements while the Application of the Regional Financial Accounting System and Staff Competence influences the Quality of Financial Statements.
Co-Authors Aisah, Tutik Asadduluh, Asadduluh Aziz, Ahmad Nur Darmanto , Darmanto Darmanto Darmanto Dewi, Ita Kurnia Dianita, Jiva Diyah Doaji, Doaji Gustiani, Ike Hadi Samanto, Hadi Indra Lila Kusuma, Indra Lila Innanawati Kustyana, Nurulinda Ekwi Lalitasari, Iven Nandia LMS Kristiyanti, LMS Maya Widyana Dewi Meilani, Novita Kinsky Melathi, Harum Meliani, Novita Kinsky Nanik Ermawati, Nanik Nik Amah Pramudyawati, Anggita Putri Pravasani, Yuwita Ariessa Putri, Timur Angin Prasetyo Retno Meutia, Yurina Putri Retno Pudji Rahayu Rukmini Rukmini Saputri, Eko Dewi Sari, Erma Wulan Savitri , Inge Sekti, Wahyu Cahyani Siarno, Si Islam SUMADI SUMADI Suprihati - Triwulandari, Erika Wikan Budi Utami Yudi Siyamto Yuwita Ariessa Pravasanti, Yuwita Ariessa Zahri, Rihan Mustafa