Article Per Year (5 Year)
p-Index From 2021 - 2026
3.618
P-Index
This Author published in this journals
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
Unknown Affiliation
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

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
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

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.
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

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
Pengelolaan bank sampah melalui Simbah (Sistem Informasi Bank Sampah) guna meningkatkan akuntabilitas dan transparansi Pratiwi, Desy Nur; Pravasanti, Yuwita Ariessa; Dewi, Maya Widyana; Asadduluh, Asadduluh; Gustiani, Ike
Penamas: Journal of Community Service Vol. 5 No. 4 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i4.2303

Abstract

The purpose of this community service activity is to improve the accountability and transparency of the Pagar Idum waste bank. This increase in accountability and transparency is through the Simbah application (waste bank information system). The method for implementing this community service activity starts with surveys and interviews on partner problems, socialization of accountability and transparency, and training on the use of the Simbah application. The participants in this activity were 60 active members of the waste bank. The results of this activity showed that partners experienced a 40% increase in understanding of accountability and transparency (before the activity, 45%; after the activity, 85%). Based on observations during the training on the Simbah application, 80% of partners were able to use it, although some participants still experienced difficulties.
Optimalisasi pajak daerah dan pembiayaan daerah untuk belanja modal: Studi empiris pada Pemerintah Daerah Di Jawa Barat Aisah, Tutik; Pratiwi, Desy Nur; Utami, Wikan Budi
Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Vol. 2 No. 1 (2025): 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.v2i1.2111

Abstract

This study aims to analyze the influence of local taxes, regional revenues, balancing funds, and regional financing on capital expenditure in regency and city governments in West Java Province during the period 2020–2023. Capital expenditure is a crucial indicator that supports regional infrastructure development and is influenced by various sources of local government funding. This research employs a quantitative approach using multiple linear regression analysis. The population consists of all regencies and city governments in West Java Province, totaling 27 local governments (18 regencies and nine cities). The sampling technique used is purposive sampling based on the availability of complete regional budget realization data for the 2020–2023 period. Based on these criteria, a total sample of 108 observations was obtained. The results show that local taxes and regional financing have a significant effect on capital expenditure, while regional retributions and balancing funds have no significant effect. These findings indicate that increases in capital expenditure are more strongly influenced by the optimization of local tax revenues and the financing strategies adopted by local governments.
INVESTMENT DECISION DETERMINATION: ESG, FINANCIAL CONSTRAINTS, AND PROFITABILITY Pratiwi, Desy Nur; Pravasanti, Yuwita Ariessa
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18861

Abstract

The purpose of this research is to examine the role of ESG, financial constraints and profitability on investment decisions. The population used was banking companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2024 period. The sampling method used was purposive sampling, resulting in 19 companies as samples over three periods. This study employed quantitative methods and was categorized as descriptive research with a causal nature. Hypothesis testing employed multiple regression analysis. The results showed that ESG did not increase investor confidence, which ultimately had no effect on investment decisions. Financial constraints and profitability negatively affected investment decisions.
Integrating Tax Sanctions and Trust Through Tax Awareness to Explain MSME Taxpayer Compliance: The Theory of Planned Behavior Approach Amah, Nik; Ermawati, Nanik; Pratiwi, Desy Nur; Pramudyawati, Anggita Putri
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p270-292

Abstract

Abstract Introduction: Taxes are a major source of state revenue, but the level of tax compliance among MSMEs in Indonesia remains relatively low despite this sector's significant contribution to the economy. This study aims to analyze behavioral factors influencing MSME taxpayer compliance using the Theory of Planned Behavior perspective. Background Problem: The gap between the growth in the number of MSMEs and low tax compliance indicates a behavioral problem. Therefore, the research question is: What is the role of tax sanctions and trust in the government in influencing MSME taxpayer compliance through tax awareness? Novelty: This study offers novelty by integrating law enforcement-based and trust-based compliance approaches by examining the mediating role of tax awareness, a phenomenon that has not been widely studied simultaneously in the MSME context. Research Method: This study uses a quantitative, causal, and associative approach with primary data in the form of questionnaires from 142 MSMEs in Madiun City. Data analysis was conducted using Smart Partial Least Squares (Smart-PLS) through testing of measurement and structural models. Findings: The results of this study indicate that tax sanctions and trust in the government have a positive influence on taxpayer awareness and tax compliance, and tax awareness is proven to significantly mediate this relationship. Conclusion: MSME tax compliance is influenced not only by sanction enforcement but also by psychological factors such as trust and tax awareness. These findings imply that tax policy needs to combine regulatory approaches and building public trust to sustainably improve tax compliance.
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