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All Journal Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Masyarakat Madani (JPMM) Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Engagement and Empowerment (IJE2) Jurnal Karya Abdi Masyarakat Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Indonesia Economic Journal
Khairunnisa, Hera
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Pemanfaatan Podcast Sebagai Media Komunikasi Penyiaran Dakwah Pada Masa Pandemi Covid-19 Di Masjid Anindhita, Wirarti; Kusuma, Dwi Linda; Khairunnisa, Hera
Jurnal Karya Abdi Masyarakat Vol. 5 No. 1 (2021): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.033 KB) | DOI: 10.22437/jkam.v5i1.13838

Abstract

Pandemi Covid 19 mengharuskan masyarakat untuk mampu beradaptasi dengan situasi dan kondisi saat ini yang melarang adanya kegiatan yang melibatkan banyak orang atau membuat kerumunan banyak orang. Masyarakat dihadapkan dengan kondisi serba virtual dalam setiap kegiatan. Terlebih lagi pada kegiatan keagamaan. Banyak tempat ibadah yang tutup dan tidak ada pelaksaanaan ibadah secara berjmaah untuk menghindari penyebaran covid 19 semakin bertambah. Seperti salah satunya yang dialami tempat ibadah yaitu Masjid. Artikel ini bertujuan untuk melaporkan hasil pengabdian kepada masyarakat terkait pemanfaatan podcast sebagai media komunikasi penyiaran dakwah di masjid. Kegiatan pengabdian ini juga memberikan kemudahan bagi para pengurus masjid di wilayah Jakarta Timur dalam menyampaikan dakwah. Pengabdian ini diharapkan dapat membantu pengurus masjid dalam memahami dan menggunakan podcast sebagai media komunikasi maupun kegiatan keagamaan. Serta mampu memanfaatkan media sosial dan media komunikasi dalam melakukan penyampaian informasi keagamaan maupun dakwah.
Pengaruh Likuiditas, Debt Default, Audit Tenure, dan Ukuran KAP Terhadap Opini Audit Going Concern Ghani, Muhammad Naufal; Utaminingtyas , Tri Hesti; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.09

Abstract

This study aims to determine the effect of liquidity, debt default, audit tenure, and KAP size on going concern audit opinion. The independent variables analyzed are liquidity, debt default, audit tenure, and KAP size, while the dependent variable is going concern audit opinion. The research data was obtained from www.idx.co.id with a focus on the basic materials sector from 2020 to 2022. Using purposive sampling, 234 datasets were obtained from 78 companies that met the specified criteria. This study uses logistic regression analysis techniques. The results of the study indicate that liquidity, audit tenure, and KAP size have an effect on the issuance of going concern audit opinion, while debt default has no effect on the opinion.
Analisis Pengendalian Internal dalam Perencanaan Aset Barang Milik Negara oleh Kantor Pusat DJBC Nur Fadirah, Amanda; Utaminingtyas, Tri Hesti; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.12

Abstract

This study aims to analyze internal control in planning the inventory needs of State Property (BMN) assets in 2024 based on the Government Internal Control Standards (SPIP). In addition, this study provides recommendations for a pocketbook on internal control in planning the needs of BMN inventory assets to overcome gaps in internal control over planning the needs of BMN inventory assets. This study uses the Head Office of the Directorate General of Customs and Excise (DJBC) as the research object. This type of research is qualitative with a descriptive analysis approach. The data sources used come from primary data and secondary data. Primary data is in the form of interviews while secondary data is in the form of documentation on planning the needs of BMN inventory assets. The results of this study indicate that internal control in planning the needs of BMN inventory assets has been running by the technical instructions for planning the needs of BMN inventory assets, but there are still several internal control principles that are not under the principles of SPIP.
Penyusunan Laporan Keuangan Entitas Nonlaba Berdasarkan SAK Entitas Privat dengan Menggunakan Microsoft Excel Arthawan, Ezzra; Armeliza, Diah; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.04

Abstract

The research is based by the importance of accountability in managing funds in non-profit organizations, as well as the low compliance of foundations in preparing financial reports in accordance with applicable standards. The results of observations conducted at the Taman Al Muhajirin 1407 Foundation show that the foundation only keeps simple financial records based on cash, without referring to the accounting principles set out in SAK EP. This research uses a qualitative approach with descriptive research methods and data collection techniques through interviews, observations, and document analysis. This research also uses the Research and Development (R&D) with ADDIE methods to compile guidlines fo using Microsoft Excel as a tool in preparing foundation financial reports. The results of this research indicate that the financial reports of the Taman Al Muhajirin 1407 Foundation can be prepared in accordance with SAK EP and presented in accordance with ISAK 335. The guidelines for using the Microsoft Excel program provide practical steps in preparing financial reports, so that the management of the Taman Al Muhajirin 1407 Foundation can prepare financial reports in accordance with SAK EP and ISAK 335 independently.
Perancangan Sistem Informasi Akuntansi Kas pada Business Center Yayasan Perguruan Daarussalaam Jagakarsa Naeda, Naeda Shifa Silvia; Gurendrawati, Etty; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.01

Abstract

The study conducted at the Business Center (BC) of Yayasan Perguruan Daarussalaam Jagakarsa found that the accounting system in use had not yet adopted digital technology, with cash receipts and disbursements still recorded manually using a ledger book. This practice increases the risk of recording errors and data inconsistencies. Moreover, BC administrators faced difficulties in bookkeeping due to a lack of accounting background and training. To address these issues, the researcher designed a Microsoft Excel-based accounting information system tailored to the organization's needs. This study employed a qualitative method with a case study approach and applying the System Development Life Cycle (SDLC) waterfall model in system development. The findings indicate that the proposed system improves work efficiency, minimizes recording errors, and strengthens transparency and accountability in financial management as a form of responsibility to the foundation.
Rancangan Pedoman Akuntansi dan Standar Operasional Prosedur (SOP) Penerimaan dan Pengeluaran Kas pada Taman Kanak-Kanak Cahaya Mutiara Sidabutar, Joy Darlene; Khairunnisa, Hera; Nasution, Hafifah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.08

Abstract

Designing an accounting guidelines and standard operating procedures (SOP) pertaining to cash receipts and expenditures at TK Cahaya Mutiara is the aim of this study. The researcher uses a qualitative method with a case study approach and the ADDIE development model for accomplishing the goals of this study. This study used interviews, documentation, and observation, as data collection methods. Data reduction, data presentation, and conclusion drawing are all used in the data analysis techniques. This research produced a design of Accounting Guidelines that contains various information related to financial recording. In the meantime, the SOP includes the work steps associated with the entity's cash inflow and outflow procedure in accordance with the internal control concept.  The outcomes of the product's evaluation and socialization at the school showed that both items are useful for the entity's future use.  Future researchers are advised to implement, evaluate, and possibly improve the products.
Analisis Persepsi Kebijakan PPN PMSE, Kenaikan PPN dan Harga Produk Terhadap Keputusan Pembelian Netflix Husna, Qonita Af'idatul; Pahala, Indra; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.11

Abstract

This study aims to analyze the effect of the PPN PMSE policy, PPN increase, and product prices on Netflix purchasing decisions in Indonesia. The implementation of PPN on Electronic System Trading (PMSE), which affects the price of digital services, including Netflix, forms the background of this study. The method used is quantitative with multiple linear regression analysis to test the relationship between these variables. The results indicate that perceptions of the PPN PMSE policy and PPN rate increases significantly influence purchasing decisions, while perceptions of product prices also affect consumer decisions. Practically, companies need to provide clear information about the impact of tax policies on product prices so that consumers understand their contribution to national development. Additionally, companies should design more transparent marketing strategies. Further research is recommended to explore other factors influencing digital service purchase decisions and the impact of price and product quality in the context of digital services.
Peran Akuntabilitas dan Transparansi dalam Pengelolaan Anggaran di Sekretariat Daerah Kabuapten Sumedang Juliyanti, Indri; Zakaria , Adam; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.13

Abstract

This study ains to analyze the role of accountability and transparency in budget management at the Regional Secretariat of Sumedang Regency. A qualitative descriptive method was applied, with data collected through in-depth interviews and document analysis. NVivo 12 software was used to identify dominant themes and patterns in the data. Accountability is demonstrated through regular reporting—such as LKIP, LPPD, and LKPJ—and supervision by the Inspectorate and Regional House of Representatives (DPRD). Transparency is reflected in the open disclosure of budget information and the use of digital systems like SIPD. However, challenges remain, including limited human resources, delays in reporting, and underutilization of public information platforms. The study recommends strengthening information systems and enhancing personnel capacity.
TAX MANAGEMENT STRATEGY: AN ACCOUNTING APPROACH IN A GLOBAL CONTEXT (SDG 8: DECENT WORK AND ECONOMIC GROWTH) Sudiati, Rochma; Khairunnisa, Hera; Prihatni, Rida; Muhammad Zairin, Gentiga; Fahrizal, Rifki; Alisha Putri, Siti; Saw Tek Wei, Andrew
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 3 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i3.223

Abstract

This program focuses on enhancing tax compliance and literacy among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, specifically targeting Bulak Village in Indramayu. MSMEs play a crucial role in the country's economy, contributing 61% of the GDP and providing 97% of employment. However, a significant gap exists in tax knowledge and compliance, with only a small fraction of MSMEs possessing a Taxpayer Identification Number (NPWP). This community service project aims to address these gaps by offering training and mentorship to MSME actors on tax regulations, financial reporting, and compliance with Indonesian tax laws. The program follows a structured approach based on goal-setting theory, consisting of phases such as goal setting, planning, training, and evaluation. By improving the financial literacy and tax awareness of MSME owners, the project fosters a sustainable and compliant business environment. The results highlight the importance of continued collaboration between local authorities, financial institutions, and educational institutions to enhance MSME support, ensuring better compliance and encouraging the use of digital tax tools for long-term growth and sustainability.
Pengaruh Moral, Sosialisasi, Kesadaran, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Online Adillah, Fiqih; Eka Jaya, Tresno; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.04

Abstract

This study aims to analyze the influence of tax morale, tax socialization, taxpayer awareness, and tax sanctions on taxpayer compliance among online business actors. This study is motivated by the low tax revenue in the digital sector, which is not comparable to the rapid growth of e-commerce transactions and the increasing number of online business actors every year. Quantitative research methods were applied using multiple linear regression analysis with SPSS version 25. Data were collected through structured questionnaires distributed to 300 online business actors in East Jakarta. The results of the study indicate that tax morale and tax socialization have a positive influence on taxpayer compliance. However, taxpayer awareness and tax sanctions do not affect taxpayer compliance. Further research is recommended to expand the respondents and include additional variables related to external factors to obtain more comprehensive results.
Co-Authors Adillah, Fiqih Al Salam, Faris Alisha Putri, Siti Amanda, Delia Rana Anindhita, Wirarti Aria, Dimas Fajar Armeliza, Diah Arthawan, Ezzra ATI SUMIATI, ATI Ava Indriani Choirul Anwar Destria Kurnianti Dewi Wulandari Dinata, Andi Iskandar Dwi Handarini, Dwi Eka Jaya, Tresno Etty Gurendrawati, Etty Fahrizal, Rifki Febriano, Muhammad Rasya Fhadira, Dinda Marsa Filia, Zefania Marshanda Ghani, Muhammad Naufal Haneul Hasiholan, Andreas Hidayat, Rifka Fauzia Husna, Qonita Af'idatul I Gusti Ketut Agung Ulupui Indra Pahala Intan Permatasari Irawan, Kania Allya Johari, Razana Juhaida Juliyanti, Indri Karuniana Dianta Arfiando Sebayang Kristanti, Ribka Angelina Kusuma, Dwi Linda Lasmiati Malzara, Vidia Ratu Balqis Marsellisa Nindito, Marsellisa Marsofiyati Marsofiyati Misnawati Muhammad Nur Adli Muhammad Yusuf Muhammad Zairin, Gentiga Mundhiharno Musyaffi, Ayatullah Michael Musyaffi, Ayatulloh Michael Naeda, Naeda Shifa Silvia Nasution, Hafifah Nathania, Stephanie Ni Made Divani Safitri Nur Fadirah, Amanda Nuramalia Hasanah Pertiwi, Sekar Ayu Petrolis Nusa Perdana, Petrolis Nusa Prakoso, Muhammad Iqbal Putra, Mario Pratama Rahmat, Muhammad Aditya Alyusri RATNA SETYANINGSIH Respati, Dwi Kismayanti Rida Prihatni Rizki Firdausi Rachma Dania safitri, gita Sari, Rini Nurmala Saw Tek Wei, Andrew Sidabutar, Joy Darlene Siregar, M. Edo S. Sudiati, Rochma Surya Anugrah Suryono, Windy Permata Susilawati, Elis Suwarni, Karina Syamsulhadi, Luthfi Tondang, Petrus Delpansius Tri Hesti Utaminingtyas, Tri Hesti Umi Widyastuti Utaminingtyas , Tri Hesti Yaacob, Mohd Hasimi Yuda Zakaria , Adam Zakaria, Adam Zamifa, Fauziah