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All Journal JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Online Insan Akuntan JURNAL LENTERA BISNIS ACADEMICS IN ACTION Journal of Community Empowerment Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Aktiva : Riset Akutansi dan Keuangan Quantitative Economics and Management Studies Britain International of Humanities and Social Sciences (BIoHS) Journal Mediastima Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Abiwara : Jurnal Vokasi Administrasi Bisnis RELEVAN : Jurnal Riset Akuntansi Asian Journal of Community Services (AJCS) Padma: Jurnal Pengabdian Kepada Masyarakat JURNAL ABDIMAS PLJ SABAJAYA Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan West Science West Science Accounting and Finance Jurnal Pengabdian Masyarakat dan Riset Pendidikan Bhinneka Tunggal Ika: Jurnal Pengabdian Kepada Masyarakat AKRUAL : Jurnal Akuntansi dan Keuangan` Equity International Journal of Economics and Management Research Journal of Law and Bibliometrics Studies Open Access DRIVERset
Mujiani, Sari
Universitas Islam As-Syafiiyah
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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INDONESIAN SAVINGS AND LOAN COOPERATIVES: DETERMINANTS of FINANCIAL STATEMENT QUALITY Sari Mujiani; Patriandari; Moh. Abdurrosyid
Jurnal Riset Bisnis Vol. 9 No. 1 (2025): Oktober
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/a0m4jn60

Abstract

This study investigates the growing emphasis on sustainability and ethical business practices by examining the influence of ESG scores, corporate governance, and corporate social responsibility (CSR) on financial statement quality in Indonesian savings and loan cooperatives. In recent years, cooperatives have been increasingly expected to adopt transparent and accountable practices aligned with sustainable development goals. However, the adoption of ESG principles and CSR initiatives, as well as the implementation of robust governance mechanisms, remains inconsistent across the sector. This gap raises concerns about the credibility and reliability of financial reporting within cooperatives, which are vital institutions for financial inclusion and community development. By exploring how these three elements contribute to enhancing financial transparency and stakeholder trust, the study highlights the need for integrated sustainability frameworks tailored to the cooperative context. The findings suggest that adopting ESG, strengthening governance, and implementing meaningful CSR programs can improve the quality of financial reports and promote long-term organizational resilience. These insights are valuable for cooperative leaders and policymakers aiming to strengthen trust, accountability, and sustainability within the cooperative sector.
Exploring Aggressiveness and Disclosure of Tax: A Bibliometric Analysis Approach Sari Mujiani; Rudi Zulfikar; Helmi Yazid; Ina Indriana
Journal of Law and Bibliometrics Studies Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.2.217

Abstract

Objective: This study aims to conduct a bibliometric analysis of the literature on tax aggressiveness and tax disclosure, including research trends, main themes, intellectual structure, and future research opportunities in accounting and taxation. Method: This study conducts a bibliometric analysis to review the literature on tax aggressiveness and disclosure systematically. A bibliometric analysis was conducted to examine the patterns, trends, and intellectual structure of the literature on tax aggressiveness and disclosure. Results: The analysis spans from 1991 to 2024, encompassing 998 papers and 73,816 citations. Key findings reveal influential works, thematic clusters, author collaborations, and emerging research trends. Thematic clusterization identifies four distinct areas: international financial reporting, taxation strategies, corporate social responsibility, and empirical analyses of corporate governance. Temporal trend analysis highlights a shift towards broader corporate governance concerns, particularly social responsibility and gender diversity. Author collaboration networks reveal relationships among authors and isolated authors within the research community. Novelty: This research integrates bibliometric mapping of tax aggressiveness and tax disclosure to identify trends and themes.
Exploring Aggressiveness and Disclosure of Tax: A Bibliometric Analysis Approach Sari Mujiani; Rudi Zulfikar; Helmi Yazid; Ina Indriana
Journal of Law and Bibliometrics Studies Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.2.217

Abstract

Objective: This study aims to conduct a bibliometric analysis of the literature on tax aggressiveness and tax disclosure, including research trends, main themes, intellectual structure, and future research opportunities in accounting and taxation. Method: This study conducts a bibliometric analysis to review the literature on tax aggressiveness and disclosure systematically. A bibliometric analysis was conducted to examine the patterns, trends, and intellectual structure of the literature on tax aggressiveness and disclosure. Results: The analysis spans from 1991 to 2024, encompassing 998 papers and 73,816 citations. Key findings reveal influential works, thematic clusters, author collaborations, and emerging research trends. Thematic clusterization identifies four distinct areas: international financial reporting, taxation strategies, corporate social responsibility, and empirical analyses of corporate governance. Temporal trend analysis highlights a shift towards broader corporate governance concerns, particularly social responsibility and gender diversity. Author collaboration networks reveal relationships among authors and isolated authors within the research community. Novelty: This research integrates bibliometric mapping of tax aggressiveness and tax disclosure to identify trends and themes.
PERAN INSENTIF PAJAK DALAM MENDORONG PERTUMBUHAN USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) Moh. Abdurrosyid; Patriandari Patriandari; Sari Mujiani
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2393

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy as labor absorbers, drivers of economic activity, and supporters of national economic growth. However, various obstacles such as limited capital, low access to financing, and high operational costs often hinder business development. One of the government's efforts to support MSME growth is through the provision of tax incentives. This study aims to analyze the role of tax incentives in encouraging MSME growth and identify various factors that support and hinder the effectiveness of these policies. The study used a qualitative approach with a case study method. Data were collected through in-depth interviews, observations, and documentation with MSME actors and related parties who understand the implementation of tax incentive policies. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions. The results show that tax incentives have a positive impact on MSME growth by reducing operating expenses, increasing working capital, increasing turnover, developing production capacity, and increasing business competitiveness. Tax incentives also encourage MSME actors to innovate products and expand their marketing reach. However, the effective utilization of tax incentives still faces various obstacles, such as low tax literacy, inadequate policy dissemination, administrative complexity, and limited access to digital tax services. Research findings indicate that business actors' level of understanding of tax policies is a critical factor in determining the successful utilization of tax incentives.
Peningkatan Literasi Keuangan UMKM Melalui Pelatihan Pencatatan Keuangan Digital: Pengabdian Hendrik ES Samosir; Sari Mujiani; Tono Mahmudin; Ilham Firman Ashari; Ngurah Pandji Mertha Agung Durya
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5792

Abstract

Pengabdian ini bertujuan untuk mengetahui efektivitas pelatihan pencatatan keuangan digital dalam meningkatkan literasi keuangan pelaku UMKM. Pelaksanaan kegiatan dilakukan melalui beberapa tahapan, meliputi tahap identifikasi masalah dan analisis kebutuhan, perencanaan dan perancangan modul, sosialisasi dan rekrutmen peserta, pelatihan, implementasi, pendampingan dan monitoring berkala, serta evaluasi dan pengukuran dampak program. Hasil kegiatan ini menunjukkan bahwa pelatihan pencatatan keuangan digital telah memberikan kontribusi yang cukup menyeluruh terhadap peningkatan literasi keuangan pelaku UMKM. Perubahan tersebut tercermin dari adanya peningkatan pemahaman konseptual mengenai pentingnya pemisahan keuangan pribadi dan usaha, penyusunan laporan laba rugi, serta pengelolaan arus kas yang tertib. Selain memperkuat aspek kognitif, kegiatan ini juga mendorong perubahan sikap terhadap pencatatan keuangan, dari yang semula dianggap beban administratif menjadi bagian penting dari manajemen usaha. Peserta menunjukkan perkembangan keterampilan teknis dalam menyusun laporan keuangan sederhana dan mampu memanfaatkan aplikasi digital secara mandiri. Perubahan tersebut berdampak pada pola pengambilan keputusan yang lebih rasional, meningkatnya kepercayaan diri dalam mengakses pembiayaan formal, serta terbentuknya kebiasaan disiplin dalam pencatatan transaksi harian. Secara bertahap, penguatan literasi dan sistem administrasi keuangan ini menjadi fondasi bagi peningkatan ketahanan dan keberlanjutan usaha UMKM. 
Digitalisasi Ekonomi Kreatif Desa Wisata Melalui Pembuatan Website dan Media Sosial: Penelitian Efrinal; Rianto; Sari Mujiani; Burhanuddin Jauhari; Suryani Yuli Astuti
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4944

Abstract

Penelitian ini bertujuan untuk mengetahui peran digitalisasi melalui pemanfaatan website dan media sosial dalam meningkatkan pengembangan ekonomi kreatif desa wisata. Pelaksanaan kegiatan dilakukan melalui beberapa tahapan, meliputi tahap analisis kebutuhan dan potensi desa wisata, perencanaan konsep digitalisasi ekonomi kreatif, pengembangan website desa wisata, pembuatan dan optimalisasi media sosial, pelatihan dan pendampingan, implementasi dan uji coba, serta monitoring dan evaluasi. Hasil kegiatan menunjukkan bahwa penerapan teknologi digital secara signifikan mampu meningkatkan aksesibilitas informasi, memperluas visibilitas desa wisata, serta memperkuat citra dan daya tarik destinasi di mata masyarakat luas. Keberadaan website sebagai pusat informasi resmi dan media sosial sebagai sarana komunikasi interaktif terbukti efektif dalam memperluas jangkauan promosi, meningkatkan minat kunjungan wisatawan, serta mendukung pemasaran produk ekonomi kreatif lokal. Selain itu, digitalisasi turut mendorong peningkatan literasi digital, partisipasi masyarakat, dan kapasitas sumber daya manusia dalam mengelola potensi desa secara mandiri. Dampak positif lainnya terlihat pada meningkatnya aktivitas ekonomi lokal, terbentuknya citra desa yang profesional, serta tumbuhnya kesadaran kolektif untuk menjaga keberlanjutan pengembangan desa wisata. Dengan demikian, digitalisasi melalui website dan media sosial menjadi strategi penting dalam memperkuat daya saing, kemandirian, dan keberlanjutan desa wisata di era digital.
Evolusi Pelaporan Keberlanjutan dalam Literatur Akuntansi – Studi Bibliometrik Publikasi dari Tahun 2005 hingga 2024 Loso Judijanto; Sari Mujiani; Rahma Nurzianti; Ahalik Ahalik; Eko Sudarmanto
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3172

Abstract

Pelaporan keberlanjutan telah berkembang menjadi komponen penting dalam literatur akuntansi seiring meningkatnya tuntutan akuntabilitas, transparansi, dan integrasi isu lingkungan, sosial, dan tata kelola (ESG) dalam pelaporan perusahaan. Studi ini bertujuan untuk memetakan dan menganalisis evolusi penelitian pelaporan keberlanjutan dalam literatur akuntansi melalui pendekatan bibliometrik terhadap publikasi ilmiah periode 2005–2024. Data dikumpulkan dari basis data Scopus dan dianalisis menggunakan teknik bibliometrik yang mencakup analisis kinerja publikasi, sitasi, kolaborasi penulis, institusi, dan negara, serta pemetaan struktur intelektual dan tematik melalui analisis kemunculan bersama kata kunci dan sitasi bersama dengan bantuan perangkat lunak VOSviewer. Hasil penelitian menunjukkan bahwa sustainable development berperan sebagai simpul konseptual utama yang menghubungkan berbagai klaster riset, mulai dari pendekatan pengukuran biaya dan efisiensi lingkungan, integrasi isu perubahan iklim dan rantai pasok, hingga penguatan pelaporan keberlanjutan sebagai mekanisme tata kelola dan akuntabilitas. Selain itu, temuan mengindikasikan adanya pergeseran signifikan dari orientasi normatif dan teknis menuju institusionalisasi pelaporan keberlanjutan dalam praktik akuntansi modern. Meskipun produksi pengetahuan masih didominasi oleh negara maju, meningkatnya partisipasi negara berkembang membuka peluang pengembangan riset yang lebih kontekstual dan inklusif di masa mendatang.
UMKM GOING UP A LEVEL: Simple Financial Management, Cost of Goods Manufactured (COGM), and Profit Strategy Frilla Gunariah; Gunarto Wardjono; Kus Indiyah; Patriandari; Sari Mujiani
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 8 No 2 (2026): Britain International of Humanities and Social Sciences, June
Publisher : Britain International for Academic Research (BIAR) Publisher

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

Abstract

This Community Service Program aimed to improve the capacity of Micro, Small, and Medium Enterprises (MSMEs) in managing business finances through understanding simple financial management, Cost of Goods Manufactured (COGM), and profit improvement strategies. The activity was conducted in Bantar Agung Village, Majalengka Regency, West Java on May 8–9, 2026 at the Multipurpose Hall of the Bantar Agung Village Office. The program was attended by 11 participants from local MSME communities. The activity was organized by lecturers from Politeknik Jakarta Internasional, STAI Sebelas April Sumedang, and Universitas Islam As-Syafi'iyah in collaboration with the Bantar Agung Village Government. The implementation methods included lectures, interactive discussions, simulations of production cost calculations, and mentoring on simple financial management. The results showed an increase in participants’ understanding of recording business finances, accurately calculating production costs, and determining pricing and profit strategies more effectively. This program is expected to improve the managerial capabilities of village MSMEs so that their businesses can develop sustainably and become more competitive.
Co-Authors -, Qotrunnida -, Rianto Abdurrosyid, Moh. Ahalik Ahalik Ainun Nadhifah Aprilia Diah Astuti Astuti, Aprilia Diah Astuti, Suryani Yuli Efrinal Efrinal Efrinal Efrinal Eko Sudarmanto Elan Kurniawan Eni Margiati Euis Bandawaty Faridha Nurazizah Yasirrahayu Feni Fauziah Frilla Gunariah Gunardi Gunarto Wardjono Helmi Yazid Hendrik ES Samosir Ilham Firman Ashari Ina Indriana Irfan Safrudin Ismiati, Windi Ismiati Istna Fibriyadi Jauhari, Burhanuddin Juardi Juardi Juardi Juardi, Juardi Kartikaningsih, Dewi Khoirunnisa Mardhiyah Kurniawan, Elan Kus Indiyah Loso Judijanto Mahmudin, Tono Median Wilestari Mekar Meilisa Amalia Moh Abdurrosyid Moh Abdurrosyid Moh. Abdurrasyid Moh. Abdurrosyid Moh. Abdurrosyid Ngurah Pandji Mertha Agung Durya Nur Rizkiyana Nurmala Ahmar Patriandari Patriandari Patriandari Patriandari Patriandari Patriandari Patriandari Patriandari Patriandari Patriandari Patriandari Soedarso Patriandari, Patriandari Putri, Maharani Eka Rahma Nurzianti Ramdani Rakasiwi, Gama Rianto Rianto Rianto Irvan Rianto Rianto Rianto Rianto Rita Eka Sari Rizki Sakinah Rudi Zulfikar Sari, Sukarni Novita Silfianah, Nita Soraya, Elly Stya Sri Rohmawati Sunaryo Suratminingsih Suratminingsih Tuti Nurfitri Wahyu Jum’atul Wilestari, Median Yopy Ratna Dewanti Yuliawati, Sasmita Zahra ZulfiahNisa