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All Journal Perisai : Islamic Banking and Finance Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Media Mahardhika International Journal of Religious and Cultural Studies Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Tax and Accounting EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Transekonomika : Akuntansi, Bisnis dan Keuangan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Bina Bangsa Ekonomika Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business International Research of Multidisciplinary Analysis JAT (Journal of Accounting and Tax) Journal of Islamic economics Perspectives (JIEP) JEMABITEK JEPENDIMAS Journal of International Accounting, Taxation and Information Systems Jurnal Inovasi Pengabdian Masyarakat Brilliant International Journal of Management and Tourism Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS)
Miya Dewi Suprihandari
STIE Mahardhika Surabaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS MANAJEMEN PAJAK PADA PERUSAHAAN ADIPRIMA SURAPRINTA : STUDI KASUS PADA INDUSTRI PERCETAKAN Sukma Ali Winata; Miya Dewi Suprihandari
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 5 (2024): JULY 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v2i5.150

Abstract

This study aims to analyze the implementation of tax management at PT Adiprima Suraprinta, one of the leading printing companies in Indonesia. Tax management is an important element in corporate financial management, especially in the printing industry which has capital-intensive characteristics and faces fierce competition. The research method used is a case study with a qualitative approach. Data were collected through in-depth interviews with the management of PT Adiprima Suraprinta, document review, and field observations. Data analysis was carried out descriptively to identify the tax management strategies applied, the factors that influence them, and their impact on the company's financial performance. The results showed that PT Adiprima Suraprinta implemented several tax management strategies, such as utilizing tax incentives, managing fixed assets, and optimizing tax planning. Factors that influence the implementation of tax management in this company include capital structure, industry characteristics, and government tax policy. The implementation of effective tax management is proven to increase the efficiency of the tax burden and have a positive impact on company profitability. The findings of this study can provide valuable insights for other companies in the printing industry in strategically managing tax management to improve competitiveness and financial performance.
Media Sosial sebagai Jembatan Informasi dan Empowering Petani dan Sistem Pangan Global Miya Dewi Suprihandari
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 6 (2024): SEPTEMBER 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v2i6.154

Abstract

Social media has great potential to empower farmers in Indonesia by providing greater access to information and connecting them directly with the market. This technology helps farmers gain market knowledge and farming practices more efficiently while reducing dependence on middlemen. However, challenges such as limited internet infrastructure and low digital literacy still hinder optimal utilization. This research used a qualitative approach with an exploratory case study. Data was collected through in-depth interviews with farmers who use social media, an online survey of farming communities, and content analysis on digital platforms. This method aims to understand how digital technology supports farmers in diverse socio-economic contexts. Results show that social media improves market access, transparency and distribution efficiency, thereby strengthening the position of smallholder farmers in the food system. However, optimizing its benefits requires the support of adequate internet infrastructure and digital literacy training. With these steps, social media can be an effective tool to empower farmers, improve their welfare, and create a more inclusive and sustainable food system.
Pola Pembelajaran yang Dilakukan oleh Dosen dalam Mengembangkan Kesadaran Beretika pada Mahasiswa Akuntansi: (Studi Kasus pada Jurusan Akuntansi STIE Mahardhika Surabaya) Anggi Oktita Wati; Amin Sadiqin; Miya Dewi Suprihandari
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 1 (2024): NOVEMBER 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i1.166

Abstract

This study aims to examine the learning patterns applied by lecturers in developing ethical awareness in accounting students at STIE Mahardhika Surabaya. Ethical awareness is one of the important aspects in accounting education, considering the role of accountants in maintaining integrity and transparency in financial reporting. The research method used is a case study with a qualitative approach, which involves observation, in-depth interviews, and document analysis. The results showed that lecturers used various learning strategies, such as case discussions, simulations, and integration of ethical values into the curriculum, to strengthen students' understanding and ethical awareness. It was also found that varied and interactive learning patterns contributed significantly to the improvement of students' ethical awareness. This study concludes that the development of ethical awareness in accounting education can be more effective if supported by learning methods that are contextual and relevant to the ethical challenges faced in the real world.
Pendampingan Peningkatan Kapasitas Manajerial Usaha melalui Digitalisasi pada Pelaku Usaha Kuliner Tradisional di Pasar Srono Banyuwangi Teguh Purnomo; Miya Dewi Suprihandari; Mochamad Ardi Setyawan; Arif Rahman Hakim
Jurnal Inovasi Pengabdian Masyarakat Vol. 3 No. 1 (2026): Jurnal Inovasi Pengabdian Masyarakat (IPM)
Publisher : Universitas 17 Agustus 1945 Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/ipm.v3i1.988

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan pada periode Januari–Juni 2026 dengan tujuan memberikan pendampingan peningkatan kapasitas manajerial usaha melalui transformasi digital bagi pelaku usaha mikro, kecil, dan menengah (UMKM) kuliner tradisional di Pasar Srono, Banyuwangi. Observasi awal terhadap 20 mitra pedagang mengidentifikasi tiga permasalahan utama, yaitu pengelolaan keuangan yang masih konvensional tanpa pemisahan kas usaha dan pribadi, rendahnya literasi digital untuk pemasaran dan transaksi nontunai, serta tekanan persaingan dari produk kuliner modern. Program dilaksanakan melalui pendekatan participatory action research dalam empat tahap, yaitu analisis situasi, pelatihan interaktif manajemen keuangan dan pemasaran digital, pendampingan intensif di lapak dagangan, serta evaluasi menggunakan instrumen pre-test dan post-test. Hasil evaluasi menunjukkan peningkatan yang terukur: pemahaman pencatatan kas meningkat dari 25% menjadi 80%, dan keterampilan transaksi digital meningkat dari 15% menjadi 75%. Mitra kini mampu menghitung Harga Pokok Penjualan (HPP), melakukan branding digital melalui media sosial, serta menggunakan sistem pembayaran QRIS. Program ini menunjukkan bahwa pendekatan pendampingan partisipatif dan human-centric dapat mempercepat adaptasi digital UMKM kuliner tradisional serta mendukung keberlanjutan usahanya.
NEW HOPE IN A NEW LAND Miya Dewi Suprihandari; Mochamad Ardi Setyawan; Teguh Purnomo; Hasan Abdillah
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.808

Abstract

Home is an essential sanctuary for all living beings, holding profound significance regardless of time or place. Ensuring the well-being of our habitation sites is imperative, necessitating vigilant protection and prudent care. Both local and central governments have embarked on diverse avenues to secure improved living conditions in novel environments. This paper endeavors to illuminate the landscape of capacity building initiatives and improved environmental conditions, encompassing not only the current inhabitants but also extending to the broader community. These endeavors harbor long-term implications, benefiting society and governance structures, and casting a positive influence on forthcoming generations. The responsibility of the succeeding generation lies in the preservation, cultivation, and effective management of newfound environmental potential, offering benefits to all stakeholders. Equipping communities and future generations with the requisite training to harness and nurture environmental resources emerges as a pivotal strategy in realizing this potential.
Farmer Empowerment through Cooperatives in Rural Areas of Tulungagung, East Java: A Model for Strengthening the Local Economy Based on Community Participation Miya Dewi Suprihandari; Amin Sadiqin
Brilliant International Journal Of Management And Tourism Vol. 6 No. 1 (2026): Brilliant International Journal Of Management And Tourism
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v6i1.6647

Abstract

This study aims to analyze the role of agricultural cooperatives in empowering farmers in rural areas of Tulungagung, East Java, focusing on economic and social aspects, and examining the extent to which farmer community participation serves as the foundation for building a sustainable local economic empowerment model. This qualitative research using a case study approach was conducted at the “Makmur Abadi” Farmers Cooperative in Tulungagung Regency. The research findings indicate that cooperatives play a significant role in empowering farmers through: (1) Access to more affordable capital and agricultural inputs, reducing dependence on middlemen (a pattern consistent with the findings of Bijman et al., 2014 regarding the role of farmer organizations); (2) Capacity building through agricultural technical and management training; (3) Strengthening bargaining positions in the market through a collective marketing system; and (4) Building social capital through networking and trust among members. Active member participation in decision-making (Rondot & Collion, 2001) is the main key to maintaining the accountability and sustainability of cooperatives. However, the main challenges lie in limited managerial capacity and market price fluctuations. Agricultural cooperatives in Tulungagung have proven effective as a model for strengthening the local economy based on community participation. Recommendations for similar models to be replicated in other rural areas with adaptations to local contexts emphasize the principle of participation as the key to empowerment (Chambers, 1995).
Analysis of the Application of Financial Accounting Standards Statement (PSAK) NO 1 in the Financial Report of the Al-Qur'an Education Park (TPQ) Al-Mubarak Balongpoh Sidoarjo Mahmudah Mahmudah; Kusuma Adi Raharjo; Miya Dewi Suprihandari; Amin Sadiqin
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.45

Abstract

Financial statements provide financial information to see the current condition of a company that is useful for users in the decision-making process. This study aims to analyze the application of PSAK No. 1 regarding the presentation of financial statements prepared by the oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo. The type of research used in this research is descriptive qualitative by describing the theory contained in PSAK No. 1 regarding the presentation of financial statements to the financial statements presented by the ' oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo. The results of this study indicate that the financial statements of the oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo are not fully in accordance with PSAK No. 1, in the financial statements presented by the oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo, it only presents one components of the financial statements, namely the income statement, while the complete financial report according to PSAK No. 1 there are five components of financial statements, namely statements of financial position, income statements, statements of changes in equity, cash flow statements and notes to financial statements.
Analysis of Financial Reports at BUMDES Tambaksari Village, Rubaru District, Sumenep Regency Based on SAK ETAP Mohammad Zainuddin; Miya Dewi Suprihandari; Kusuma Adi Raharjo; Agus Subandoro
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.46

Abstract

This study aims to assess the compliance of the financial statements of Village-Owned Enterprises (BUMDes) in Tambaksari Village with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). It adopts a qualitative research approach, conducting thorough observations and analysis of BUMDes financial statements. Data collection methods include descriptive qualitative techniques, interviews, documentation, and literature studies pertaining to SAK ETAP-based financial reporting. The findings reveal several challenges, notably the non-compliance of financial statements with SAK ETAP and a lack of awareness among BUMDes in Tambaksari Village regarding financial report analysis, attributed to limited knowledge.
FROM SIMPLE BOOKKEEPING TO SAK: ACCOUNTANT IDENTITY CONFLICTS IN MSMES UNDERGOING DIGITAL TRANSFORMATION Wulandari Hardjanti; Miya Dewi Suprihandari; Mochamad Ardi Setyawan
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/t062xr17

Abstract

Digital transformation has encouraged Micro, Small, and Medium Enterprises (MSMEs) to shift from simple bookkeeping practices toward the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This study aims to explore how accountants, business owners, and financial staff interpret changes in their professional roles during the digital transformation of accounting practices. The research employed a qualitative interpretive approach using a phenomenological method to understand participants’ subjective experiences. The findings indicate that the transition from traditional bookkeeping to a standards-based digital accounting system creates tensions between the established identity of transaction recorders and the emerging identity of strategic information providers. Identity conflicts are reflected in technology resistance, anxiety related to competency development, uncertainty regarding new responsibilities, and shifts in knowledge authority from practical experience to digital and accounting expertise. However, the adaptation process is supported by training programs, digital literacy enhancement, and professional mentoring, enabling individuals to develop more adaptive, collaborative, and data-oriented professional identities. The study contributes to the literature by emphasizing the social and professional dimensions of accounting digitalization in MSMEs and highlights that successful digital transformation depends not only on technological readiness but also on the reconstruction of professional identity within a changing business environment.
Co-Authors ., Mahmudah Abdillah, Hasan Agus Subandoro Ahmad, Muhammad Ali Amin Sadiqin Andriana, Balqis Ersa Anggi Oktita Wati Ardi Setyawan, Mohammad Ari Susanto ARI SUSANTO Bambang Sri Wibowo Diah Ayu Sanggarwati Dyah Wulansari Dyah Wulansari Emmywati Fitri Nur Latifah Fitriya, Wahyu Haider, Ajlal Hanifah Hasan Abdillah Hasan Abdillah Hayati, Cucu Iman Supriadi Kamudu, Fitria Komariah, Fitri Kusuma Adi Rahardjo Kusuma Adi Raharjo Kusumaningtyas, Menur Lazuardi, Sofyan Lince Lidia Sagala Ma'ruf, Muhammad Maharani Putri Priyani Mahmudah . Mahmudah Mahmudah Mahmudah Mahmudah Manape, Leonard Adrie Masyhuri, Mohammad Ali Mayang Saputri Mochamad Ardi Setyawan MOCHAMAD ARDI SETYAWAN Mohammad Ali Masyhuri Mohammad Ali Masyhuri Mohammad Ardi Setyawan Mohammad Zainuddin Mohammad Zainuddin, Mohammad Muhammad Ali Ahmad Muhammad Ali Masyhuri Muhammad Ali Masyhuri Muhammad Aly Umar Muhammad Aly Umar Muhammad Syauqi Muthi Dwika Ningrum Ningrum, Muthi Dwika Nurul Iman Nurul Iman Oktavia Amanda Pratiwi Parwita Setya Wardhani Pristiwantiyasih Pristiwantiyasih Pristiwantiyasih, Pristiwantiyasih Putri Arifin, Rizky Marshanda Putri Diana Sari Putri Kuning Sri Wedari Putri, Salsa Shabilla Raharjo, Kusuma Adi Ramadani Ladysie Risxa Ayu Rizky Marshanda Putri Arifin Rulam Ahmadi Rulam Ahmadi Sari, Aprilia Rofiana Sari, Putri Diana Setyawan, Mochamad Ardi Setyawan, Mochamad Ardi Sholicha, Dinia Nikmatus Siska Yustika Sofyan Lazuardi SRI LESTARI Sri Lestari Sri Wahyuni Stafrezar, Burhan Subandoro, Agus Sukma Ali Winata Taufik Kurniawan Teguh Purnomo Teguh Purnomo Teguh Purnomo, Teguh Wati, Anggi Oktita Wenni Indita Yuliardani Wenni Indita Yuliardani, Wenni Indita Winata, Sukma Ali Wulandari Hardjanti Yayah Atmajawati Yuli Kurniawati Yuli Kurniawati, Yuli