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All Journal Akuisisi : Jurnal Akuntansi Journal of Accounting Science JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Akuntansi Bisnis Pelita Bangsa Asian Journal of Management Analytics Jurnal Pengabdian Pancasila (JPP) Jurnal Lentera Pengabdian Proceeding International Pelita Bangsa Jurnal Pelita Pengabdian Dedikasi : Jurnal Pengabdian Lentera
Wulandari, Dian Sulistyorini
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Dampak Dinamika Arus Kas terhadap Return Saham: Peran Moderasi Laba Akuntansi Yulianti, Vista; Wulandari, Dian Sulistyorini; Balqis, Hera Afifah
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 01 (2024): AKUBIS - Juni - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i01.1824

Abstract

Penelitian ini bertujuan untuk memperluas pemahaman tentang dampak arus kas operasi terhadap return saham dengan mempertimbangkan peran laba akuntansi sebagai variabel moderasi. Fokus penelitian adalah pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2017-2021. Sampel yang digunakan mencakup 13 perusahaan otomotif dari tahun 2017 hingga 2021, dengan total 65 observasi, yang dipilih menggunakan metode purposive sampling. Analisis data dilakukan dengan aplikasi Eviews 12, dan pendekatan statistik yang diterapkan adalah regresi. Hasil analisis menunjukkan bahwa arus kas operasi menunjukkan pengaruh signifikan terhadap harga saham. Laba akuntansi tidak dapat memoderasi pengaruh arus kas operasi terhadap harga saham. Temuan ini menegaskan bahwa meskipun arus kas operasi berperan penting dalam menentukan nilai saham perusahaan, laba akuntansi tidak berfungsi sebagai variabel moderasi yang efektif dalam hubungan ini. Dengan demikian, arus kas operasi tetap menjadi indikator utama yang memengaruhi harga saham secara langsung, sementara laba akuntansi tidak memberikan kontribusi signifikan dalam memperkuat atau melemahkan dampak arus kas operasi terhadap pergerakan harga saham. Penelitian ini menyarankan bahwa investor dan analis keuangan sebaiknya fokus pada arus kas operasional sebagai faktor utama dalam penilaian saham, tanpa harus terlalu mengandalkan laba akuntansi sebagai elemen moderasi.
Pendampingan Pengisian SPT Tahunan: Upaya Meningkatkan Pemahaman dan Kepatuhan Wajib Pajak Individu di lingkup KPP Pratama wilayah Kanwil DJP Jabar 2 Wulandari, Dian Sulistyorini; Kustina, Lisa; Muiz, Najmi Tsania El
Dedikasi: Jurnal Pengabdian Lentera Vol. 1 No. 08 (2024): September 2024
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v1i08.581

Abstract

Program pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman dan kepatuhan wajib pajak individu di wilayah Kanwil DJP Jabar 2 melalui kegiatan pendampingan pengisian SPT Tahunan. Kegiatan ini mencakup penyuluhan materi perpajakan, simulasi pengisian SPT menggunakan aplikasi DJP Online, serta konsultasi langsung dengan fasilitator. Hasil kegiatan menunjukkan adanya peningkatan rata-rata skor pemahaman wajib pajak sebesar 41,67%, dari skor pre-test 60 menjadi post-test 85. Sebanyak 75% peserta berhasil menyelesaikan pengisian SPT secara mandiri, sementara 85% peserta menyatakan puas terhadap kualitas pelatihan dan pendampingan yang diberikan. Kegiatan ini juga berhasil meningkatkan kepercayaan diri peserta dalam memenuhi kewajiban perpajakan secara mandiri, didukung oleh pendekatan edukatif yang relevan dan interaktif. Namun, kendala seperti akses teknologi masih menjadi tantangan bagi sebagian peserta. Program ini diharapkan dapat direplikasi di wilayah lain dengan memperbaiki aspek pendukung seperti penyediaan perangkat dan pengembangan modul pelatihan yang lebih interaktif. Dengan demikian, program ini dapat berkontribusi pada peningkatan kepatuhan wajib pajak individu secara lebih luas, mendukung optimalisasi penerimaan pajak nasional.
Financial Distress and Accounting Conservatism On Tax Avoidance Wulandari, Dian Sulistyorini; Purba, Jamian; Wijayanti, Ruri
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.2088

Abstract

Tax avoidance can be interpreted as an effort to avoid taxes that is carried out legally and safely for taxpayers because it does not conflict with applicable tax laws. This study aims to test and analyze the effect of financial distress and accounting conservatism on tax avoidance. The population used in this study were all property, real estate, and building construction companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021, with a population of 83 companies. The sampling method in this study was purposive sampling. The sample used was 14 companies, with an observation period of 4 years. The data analysis method used multiple linear regression analysis using Statistical Product and Service Solution (SPSS) software version 23. The results of this study indicate that financial distress and accounting conservatism simultaneously affect tax avoidance. [Based on the results of the partial test (t-test), financial distress has a negative effect on tax avoidance while accounting conservatism has no effect on tax avoidance.
Financial Recordkeeping Training for SMEs to Enhance Business Transparency and Accountability in Central Cikarang SMEs Fuadi, Agus; Wulandari, Tirin; Wulandari, Dian Sulistyorini; Rahman, Ibra Fatur
Jurnal Pengabdian Pancasila (JPP) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v3i4.13603

Abstract

This paper presents the implementation of a training program titled "Financial Recordkeeping Training for SMEs to Enhance Business Transparency and Accountability in Central Cikarang." The primary aim of the program was to improve the financial management practices of small and medium enterprises (SMEs) in the Cikarang Pusat area by enhancing their knowledge of financial recordkeeping, transparency, and accountability. The training covered key topics such as basic bookkeeping techniques, the preparation of financial statements, and the role of transparency in sustaining business operations. The program was assessed using the Three Box Method, categorizing participants' understanding into three levels: Low, Medium, and High. The results showed that most participants achieved a medium level of proficiency, indicating a moderate improvement in their financial management capabilities. A smaller group of participants demonstrated a high level of proficiency, suggesting they were able to effectively implement the new practices in their businesses. This paper concludes that the training successfully improved participants' financial literacy and contributed to better business transparency and accountability.
Training on Financial Management and Budget Planning for the Sustainability of MSMEs Asiah, Neng; Sabaruddinsah, Sabaruddinsah; Wulandari, Dian Sulistyorini; Devarianti, Yusnia
Jurnal Pengabdian Pancasila (JPP) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v3i4.13604

Abstract

This community service program aimed to enhance the financial management and budget planning capabilities of Micro, Small, and Medium Enterprises (MSMEs) in the stationery and office supply sector in Cikarang Pusat. The program was conducted over two weeks from August 12 to August 26, 2024, with weekly training sessions held at the business locations of the participants. A total of eight MSME owners actively participated in the training, which focused on key financial management concepts such as cash flow management, expense tracking, and profit analysis. The program utilized a combination of theoretical presentations and practical workshops to ensure the immediate application of the learned skills. The results of the program were highly positive, with significant improvements observed in participants' financial literacy and practical skills. Financial literacy increased from 25% to 87.5%, the ability to create a budget rose from 12.5% to 87.5%, and 75% of participants successfully implemented effective cash flow management practices. The findings underscore the importance of targeted, hands-on training in improving MSMEs' financial practices and supporting their sustainability.
Optimizing MSME Financial Management to Increase Profits and Control Costs Oktaviano, Benny; Triwibowo, Edi; Wulandari, Dian Sulistyorini; Saputra, Ilham Dwi
Jurnal Pengabdian Pancasila (JPP) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v3i4.13605

Abstract

This community service program aimed to enhance the financial management capabilities of Micro, Small, and Medium Enterprises (MSMEs) in the Tambun Selatan region. The program addressed common challenges faced by MSMEs, such as inadequate cost control, limited profit optimization strategies, and a lack of structured financial planning. Implemented over three months, the program involved interactive workshops, hands-on training, and follow-up consultations with [Insert Number] MSME participants from various sectors, including retail, food and beverages, and manufacturing. Key topics covered included cost classification, profit optimization strategies, budgeting techniques, and the adoption of financial tools. Results showed a significant improvement in participants' financial literacy, with average scores increasing by 45%. Additionally, participants reported an average 12% increase in profit margins and a 10% reduction in operational costs. Notably, 75% of participants adopted digital tools for financial tracking and management, marking a substantial shift in their operational practices. The program demonstrated that targeted financial training and localized solutions can significantly impact MSME profitability and sustainability.
Optimizing MSME Governance through Financial Digitalization with Accounting Applications to Support Business Growth Muslim, Ahmad Bukhori; Widati, Sindik; Wulandari, Dian Sulistyorini; Bastanta, Andreas Riski
Jurnal Pengabdian Pancasila (JPP) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v3i4.13606

Abstract

This community service program aimed to empower MSMEs in Tambun Selatan by introducing digital accounting applications to improve financial governance and business management. The initiative included workshops, hands-on training, mentorship sessions, and follow-up support, with 30 MSME participants actively involved. The results indicated significant progress: 70% of participants adopted digital accounting tools, 95% achieved accuracy in financial record-keeping, and 25% reported improved decision-making based on financial insights. Despite these successes, 15% of participants faced challenges due to technical barriers and limited digital literacy. The program also raised awareness of good governance practices, preparing MSMEs for potential collaborations and financial opportunities. Recommendations include sustained mentoring, expanding the program’s reach, enhancing digital literacy, and integrating advanced financial training. This initiative contributes to fostering sustainable MSME growth and aligns with broader efforts to strengthen the local economy through digital transformation.
Financial Reporting Strategies for SMEs to Support Bank Credit Applications Triwibowo, Edi; Fuadi, Agus; Wulandari, Dian Sulistyorini; Widiyaningsih, Widiyaningsih
Jurnal Pengabdian Pancasila (JPP) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v3i4.13607

Abstract

This community service program aimed to enhance the financial literacy of small and medium-sized enterprises (SMEs) in South Tambun, enabling them to prepare accurate financial reports required for bank loan applications. The program provided a series of training workshops, hands-on exercises, and personalized consultations, focusing on the preparation of income statements, balance sheets, and cash flow statements. A total of 8 business owners from various industries participated in the program. The results indicated a significant improvement in participants' understanding of financial reporting, with 87.5% of participants reporting increased confidence in their financial management skills. Additionally, 75% of participants felt prepared to apply for bank loans with the reports they had created. The program demonstrated the value of practical training in improving the financial capabilities of SMEs and facilitating their access to formal financial services. Based on the outcomes, recommendations for further support, advanced training, and partnerships with financial institutions are provided to ensure the sustainability and expansion of the program's impact.
Empowering MSMEs with Basic Accounting Skills for Effective Financial Management Djatnicka, Erlina Widayanti; Purba, Jamian; Wulandari, Dian Sulistyorini; Lutfi, Adilista Puspa Aliya
Jurnal Pengabdian Pancasila (JPP) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v3i4.13608

Abstract

This community service program aimed to enhance the financial literacy of small and medium-sized enterprises (MSMEs) in Cikarang Pusat. The initiative sought to equip MSMEs owners with fundamental accounting skills necessary for better financial management, focusing on creating financial statements, budgeting, expense tracking, and analyzing financial data. Throughout the program, participants were trained through practical workshops that provided hands-on experience with financial tools and techniques. Pre- and post-program assessments showed a significant increase in participants' confidence levels in managing their business finances, with a marked decrease in those reporting very low or low confidence and an increase in those rating their confidence as high. The program's success highlights the importance of financial education for MSMEs in promoting business sustainability and growth. Based on the results, the program recommends further education, the integration of digital financial tools, and the establishment of peer learning networks to support the ongoing financial development of MSMEs owners. This initiative demonstrates the value of community-based educational efforts in strengthening the financial capabilities of local businesses.
Enhancing MSME Capacity in Preparing Financial Statements for Accessing Financing Purba, Jamian; Djatnicka, Erlina Widayanti; Wulandari, Dian Sulistyorini; Rachman, Mutiara Arvia
Jurnal Pengabdian Pancasila (JPP) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v3i4.13609

Abstract

The development of Micro, Small, and Medium Enterprises (MSMEs) significantly contributes to Indonesia's economic growth, yet many MSMEs face challenges in accessing financing due to inadequate financial reporting capabilities. This community service project, aimed to bridge this gap by equipping MSME owners with the skills and knowledge to prepare standardized financial statements. Conducted from October 14 to October 28, 2024, the program utilized a participatory, hands-on approach tailored to the unique challenges faced by MSMEs. The training sessions covered the preparation of Income Statements, Balance Sheets, and Cash Flow Statements, combining theoretical insights with practical applications. The results revealed that 80% of participants successfully prepared complete financial statements by the program's conclusion, demonstrating significant improvement in their financial literacy and reporting skills. However, 20% of participants required additional guidance in specific areas, such as cash flow analysis and transaction classification. Participant feedback highlighted high satisfaction with the program’s relevance and practicality, with suggestions for introducing digital financial tools in future sessions.
Co-Authors Ahmad Bukhori Muslim Alfansyah, Putri Edelweis Aprilia Balqis, Hera Afifah Bastanta, Andreas Riski Devarianti, Yusnia Diyah Permatasari, Maulina Djatnicka, Erlina Djatnicka, Erlina W Djatnicka, Erlina Widayanti Elsye Fatmawati Fany Apriliani Fuadi, Agus Hasanah, Yunisa Amardhea Heriyanti, Sinta Sundari Karomah, Laelatul Kuwat Riyanto Lestari, Rindah Putri Lisa Kustina Loka, Sedayu Puspapita Lutfi, Adilista Puspa Aliya Lyzen, Muhamad Andre Hafidz Maryadi, Adi Muiz, Najmi Tsania El Nataliana Bebasari Neng Asiah, Neng Nining Yuningsih Nurastuti, Preatmi Octavia, Winna Rahma Octavia, Yessa Oktaviano, Benny Parulian, Parulian Pasha, Revina Permatasari, Maulina Dyah Pratama, Angga Deni Purba, Jamian Purnomo, Grenda Galih Putri, Shafa Amelia Rachman, Mutiara Arvia Rahman , Ibra Fatur Rahman, Ibra Fatur Ratna Kartika Sari Rosidi Rosidi Ruri Wijayanti Rustianah, Rustianah Rusyidi, Rahimi Annisa Sanjo Sabaruddinsah Sabaruddinsah, Sabaruddinsah Sabila, Putri Amalin Saputra, Ilham Dwi Setyawan, Wisnu Sunita Dasman Suwandi Suwandi Tan, Emmelia Triwibowo, Edi Wibowo, Edi Tri Widati, Sindik WIDIASTUTI - Widiyaningsih, Widiyaningsih Widyaningsih, Winda Wiryawan, Tri Wahyu Wulandari , Tirin Wulandari, Tirin Yulianti, Vista