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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Aplikasi Akuntansi Jurnal Pengabdian Kepada Masyarakat (JPKM) Tabikpun Jurnal Ekonomi Perjuangan (JUMPER) Journal of International Conference Proceedings Jurnal Manajemen, Akuntansi, Ekonomi
Pratiwi, Laras
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Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH PERTUMBUHAN PERUSAHAAN, AUDIT TENURE DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN Pratiwi, Laras; Lim, Tri Hadrianto
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 2 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i2.1700

Abstract

The going concern audit opinion can used by stakeholders to predict the bankruptcy of a company, therefore the auditor should be responsible of his opinion. This study aims to obtain empirical evidence of the influence company growth, audit tenure and audit opinion of the previous year to going concern audit opinion. Population in this research using data manufacturing companies wich listed on the Indonesia Stock Exchange period 2013-2017. Method of Sampling is purposive sampling. Total sample are 22 companies. Research method using logistic regression analysis model. The results show that company's growth and the previous year's audit opinion affect to going concern audit opinion, while audit tenure doesn't affect to going concern audit opinion.Keywords : Growth, Audit tenure, Going Concern Opinion
PRESENTASI DIRI SELEBGRAM PEKANBARU MELALUI MEDIA SOSIAL INSTAGRAM Pratiwi, Laras; ', Nurjanah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 10: Edisi II Juli - Desember 2023
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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

Abstract

The problem raised in this study is to analyze the phenomenon of self-presentation carried out by celebrities in Pekanbaru through Instagram social media. The main problem in this research is how to present oneself on Instagram social media. m Qualitative research method with a phenomenological approach. Data collection techniques through observation, interviews, and documentation. The theory used in this study is the theory of Dramaturgy by Erving Goffman. In presenting oneself, it is necessary to have a stage as a place that can be divided into two, namely the front stage and the back stage. The research results obtained by self-presentation on Instagram social media have the goal they want, namely what they want to get after presenting themselves is to get the attention of their followers, want to be recognized on Instagram social media, and want to make mementos that can be stored in story archives. on Instagram and want to get engagement. In contrast to the back stage appearance that the celebrity got, they did not think about the target market.
Modernization of Tax Administration, Human Integrity and Taxpayer Compliance in East Preanger Pratiwi, Laras; Somantri, Yeni Fitriani
Journal of International Conference Proceedings Vol 4, No 1 (2021): Proceedings of the 9th International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i1.1151

Abstract

East Preanger is one of the regions in Indonesia that has a high economic potential. The potential economic in East Preanger based on knowledge and culture. Unfortunately, awareness of paying taxes still a serious spotlight. Tax revenue at the maximum level can be realized if people obey on their tax obligations. Some of the factors that cause low taxpayer compliance are the existence of public dissatisfaction with public services, uneven infrastructure development, and the many corruption cases committed by unscrupulous officials. This research is an associative study, which aims to determine the influence of tax modernization and human integrity on taxpayer compliance. Sampling technique using accidental sampling with the number of respondents 61 individual taxpayers scattered in the East Prianger. The results showed that tax modernization had no effect on taxpayer compliance, while human integrity had an effect on taxpayer compliance. This research is important because it’s able to explain the factors that affect taxpayer compliance. The novelty in this study is focusing on human integrity on tax compliance, especially in the East Preanger region. This study also provides ideas about solutions that must be taken by the government and society to increase tax revenue, especially in the East Prianger.
PENGUNGKAPAN EMISI KARBON DAN GREEN ACCOUNTING TERHADAP PERFORMA PERUSAHAAN DENGAN PENGUNGKAPAN SDGs SEBAGAI VARIABEL PEMEDIASI Pratiwi, Laras; Somantri, Yeni Fitriani; Rahayu, Intan
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i2.544

Abstract

The disclosure of carbon emissions and the application of Green Accounting in corporate sustainability reports is voluntary. This means that companies have the freedom to disclose the extent of their role in environmental sustainability. This study aims to determine the effect of carbon emission disclosure and Green Accounting on company performance with the SDGS variable as a mediator. The sampling technique uses purposive sampling, which consists of 21 companies. The results of the data analysis concluded that the companies with the highest carbon emissions are companies in the infrastructure sector, the companies that incur the highest environmental costs are companies in the energy sector, carbon emissions disclosure has no effect on company performance, carbon emissions disclosure has no effect on SDGs disclosure, Green Accounting is having a significant impact on company performance, Green Accounting has a significant effect on SDGs disclosure, SDGs have a significant effect on company performance, SDGs are unable to mediate the impact of Green Accounting on company performance, and SDGs are unable to mediate the effect of carbon disclosure on company performance. The results of this study prove that the highest carbon-producing company does not automatically become the most responsible company for environmental management. This study has important implications for companies, the government, and investors in Indonesia. Companies are advised to implement Green Accounting and SDG disclosure as part of a long-term sustainability strategy to improve their financial performance and corporate image. To encourage businesses to be more environmentally friendly, the government needs to make rules and rewards stricter when it comes to lowering carbon emissions. We advise investors to weigh SDG disclosure alongside short-term financial performance when assessing a company's long-term performance.
Sosialisasi Akad Bagi Hasil dan Akad Jual Beli sebagai Upaya Meningkatkan Perekonomian Perempuan Secara Islami Rismayani, Gista; Pratiwi, Laras; Somantri, Yeni Fitriani
Empowerment Vol. 5 No. 03 (2022): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v5i03.5033

Abstract

Lack of knowledge about riba, the laws that underlie riba, the reasons for the prohibition of riba, the things that cause usury and the effects of usury on the people, they need for an understanding of usury in Islam so as not to fall further into sin. In this community service, socialization regarding sharia is needed to manage resources and the application of business in accordance with sharia principles through profit sharing contracts and buying and selling contracts for PKK women in Kedungwuluh village, Padaherang sub-district, Pangandaran district so that the resources they have can be used. utilized properly, and provide benefits and benefits for the people in the corridor of Islam. Evaluation in the implementation of this community service activity is to provide questionnaires to the participants regarding the seminar training that has been carried out and regarding the suitability of the seminar material that has been delivered. The results show that the majority of housewives have experienced an increase in the pretest score from post by 81% while 19% have not and tend to experience a decrease in value.Kurangnya pengetahuan tentang riba, hukum-hukum yang mendasari riba, sebab-sebab pengharamanya riba, hal-hal yang menyebabkan riba serta dampak yang diakibatkan oleh riba terhadap umat, perlu adanya pemahaman tentang riba dalam islam agar tidak semakin terjerumus kedalam dosa. Dalam pengabdian masyarakat ini diperlukan sosialisai mengenai syariat untuk mengelola sumber daya dan penerapan bisnisnya yang sesuai dengan prinsip-prinsip syariah melalui akad bagi hasil dan akad jual beli pada ibu-ibu PKK di desa kedungwuluh, kecamatan padaherang, kabupaten pangandaran agar sumber daya yang dimiliki dapat termanfaatkan dengan baik, dan memberikan keuntungan serta kemaslahatan bagi umat dalam koridor Islam. Evaluasi dalam pelaksanaan kegiatan pengabdian kepada masyarakat ini adalah memberikan kuisioner kepada para peserta mengenai pelatihan seminar yang telah dilaksanakan dan mengenai kesesuaian materi seminar yang telah disampaikan. Hasil menunjukkan mayoritas Ibu-ibu rumah tangga telah mengalami peningkatan nilai pretest dari post sebesar 81% sedangkan 19% belum dan canderung mengalami penurunan nilai. 
MODEL PENINGKATAN KUALITAS SDM DESA BERDASARKAN SPIRITUALITY WORK LIFE BALANCE Sutrisna, Arga; Pratiwi, Laras; Putri Lestari, Suci
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 1 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v7i1.2250

Abstract

This research uses a mixed approach, namely a qualitative and quantitative approach. In terms of objectives, this type of research is associative descriptive. This research aims to describe and analyze in depth (in depth analysis) the quality of human resources in Pananjung Village and analyze the extent to which Spirituality Worklife Balance influences the quality of human resources. The results of this research show that the magnitude of the influence of emotional intelligence and Spirituality Worklife Balance on improving the quality of human resources is in the moderate category. The magnitude of the influence of emotional intelligence on Spirituality Worklife Balance is in the moderate category. Emotional intelligence has a significant influence on the quality of human resources. Emotional intelligence has a significant influence on Spirituality Worklife Balance. Spirituality Worklife Balance has a significant influence on HR Quality. Emotional intelligence has a significant indirect influence on the quality of human resources through Spirituality Worklife Balance. Spirituality Worklife Balance significantly acts as a variable that mediates the indirect influence of emotional intelligence on the quality of human resources.
PENGARUH LITERASI KEUANGAN DAN KEMUDAHAN BERTRANSAKSI MENGGUNAKAN QRIS TERHADAP IMPULSIVE BUYING GENERASI Z DI KOTA DAN KABUPATEN TASIKMALAYA Zalyanti, Ilma Alya; Rahayu, Intan; Pratiwi, Laras
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 1 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v7i1.2271

Abstract

This study aims to determine the Effect of Financial Literacy and Ease of Transaction Using QRIS on Impulsive Buying partially. The population used in this study is Generation Z in Tasikmalaya City and Regency. The method used in this study is the associative descriptive method with a quantitative approach. Sample selection uses the Purposive Sampling method. The sample used was 100 people. The data collection method used in this study is primary data obtained from distributing questionnaires via Google Form. The data analysis technique used is multiple linear regression with the help of the SPSS Version 27 Program. The results of this study indicate that Financial Literacy has a negative effect on Impulsive Buying, and Ease of Transaction has a positive effect on Impulsive Buying. Keyword : Financial Literacy, the Ease of Transactions, Impulsive Buying.
Perhitungan Harga Pokok Produksi Menggunakan Full Costing Serta Implikasinya Terhadap Harga Jual Dan Proyeksi Laba Ulfiah, Lulu; Pratiwi, Laras; Khodijah, Amalia Siti
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 2 (2025): Jurnal Manajemen, Akuntansi, Ekonomi (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i2.1630

Abstract

Penelitian ini dilatarbelakangi oleh ketidakakuratan perhitungan harga pokok produksi (HPP) pada PT. Mekar Sari Crispy, yang menyebabkan harga jual fluktuatif dan tidak mencerminkan biaya riil. Penelitian bertujuan menganalisis perhitungan HPP menggunakan metode full costing serta implikasinya terhadap harga jual dan proyeksi laba. Metode yang digunakan adalah full costing untuk menghitung HPP dan metode momen untuk memproyeksikan laba. Hasil penelitian menunjukkan bahwa HPP dengan metode full costing mencapai Rp55.400/ball, lebih tinggi dari perhitungan perusahaan sebesar Rp54.000/ball karena memasukkan biaya penyusutan, listrik, dan sewa. Dengan pendekatan cost plus pricing (markup 20%), harga jual ditetapkan sebesar Rp66.475/ball. Proyeksi penjualan tahun 2025 menunjukkan tren peningkatan, dengan potensi laba mencapai Rp74.252.575, lebih besar dibanding laba perusahaan sebelumnya Rp60.318.000. Temuan ini membuktikan bahwa metode full costing memberikan dasar yang lebih akurat untuk penetapan harga jual dan proyeksi laba, sehingga mendukung pengambilan keputusan manajerial yang berkelanjutan.
Strategi Peningkatan Keterampilan Pengolahan Yoghurt di Sentra Sapi Perah Kabupaten Tasikmalaya Wulansari, Putri Dian; Pratiwi, Laras; Supriatman, Agus; Sumarmono, Juni; Setianto, Novie Andri; Naufalin, Rifda
Jurnal Pengabdian Kepada Masyarakat (JPKM) TABIKPUN Vol. 6 No. 1 (2025)
Publisher : Faculty of Mathematics and Natural Sciences - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jpkmt.v6i1.198

Abstract

Desa Guranteng merupakan desa yang memiliki potensi SDA dan SDM untuk pengembangan daerah sebagai sentra produksi ternak sapi perah. Akan tetapi saat ini permasalahan yang terjadi salah satunya adalah produk yang dihasilkan peternak hanya penjualan susu segar pada Industri Pengolahan Susu (IPS) melalui koperasi dengan harga rendah. Diperlukan upaya dalam mengadopsi teknologi dan inovasi untuk pengembangan produk susu sehingga dapat meningkatkan nilai produk baik secara ekonomi maupun manfaat yang dihasilkan. Tujuan pelaksanaan pengabdian pada mitra sasaran dalam hal ini adalah Kelompok Ternak Sapi Perah (KTTSP) Mekar Rahayu dan kelompok Tim Penggerak Pemberdayaan dan Kesejahteraan Keluarga (TP PKK) Desa Guranteng adalah untuk meningkatkan keterampilan. Berdasarkan hasil pengabdian sebelum program dilaksanakan masyarakat mengenal dan memahami produk yogurt sebesar 50%, setelah program ini dilaksanakan, pengetahuan meningkat yakni sebesar 90%.
Co-Authors ', Nurjanah Agus Supriatman Gista Rismayani Intan Rahayu Juni Sumarmono Khodijah, Amalia Siti Lim, Tri Hadrianto Novie Andri Setianto Putri Dian Wulansari Putri Lestari, Suci Rifda Naufalin Sutrisna, Arga Ulfiah, Lulu Yeni Fitriani Somantri Zalyanti, Ilma Alya