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All Journal Performance : Jurnal Bisnis dan Akuntansi INTEGRITAS : Jurnal Pengabdian wacana equiliberium (jurnal pemikiran penelitian ekonomi) Indonesian Journal of Society Development (IJSD) Journal of Accounting and Financial Issue Moneta : Journal of Economics and Finance
Yandari, Aprilya Dwi
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS PERKEMBANGAN TINGKAT LITERASI KEUANGAN PENGGUNA FINTECH PADA PELAKU USAHA MIKRO DI KABUPATEN SUMENEP (STUDI KASUS USAHA MIKRO PENGGUNA FINTECH PAYMENT SHOPEEPAY DAN OVO) Yuliarisa, Yusi; Yandari, Aprilya Dwi
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 1 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v12i1.1609

Abstract

Fintech Payment is Technology Payment Systemwho has a purpose to incrase,simplify,and offer in a new wayto wile Micro Business Actorthat can incrase Financial Literacy. The purpose of this Research is to analyze Level of Financial Literacy of Fintech Payment User for Micro Busniness Actor in Sumenep Regency. Kind of this researchs are use qualitative method ,by using interview .Technique of determining the sources are using accidental sampling. The knowledge of micro busisess actors in Sumenep Regency regarding Fintech Payments is still fairly limited because the informants only know Fintech Payments only as payments. Micro-enterprises in Sumenep Regency do not fully understand the use of Fintech Payment, this is because digital literacy is still lacking. Micro-enterprises in Sumenep Regency have sufficient skills because they can explain the cost incurred and in using the features in it, one of which is to record sales properly so that bussines actors to manage transactions. Good financial reports. Micro business actors also believe in ensuring that the data sent is also safe. All resource persons have sufficient literate financial literacy because they have a general set of knowledge about Fintech Payment, confidence and skills in using Fintech Payment
Optimization of E-Bupot Use in Increasing the Effectiveness and Efficiency of Tax Deduction/ Collection by Village Government X, Sumenep Regency Yandari, Aprilya Dwi; Moh.Faisol; Isnani Yuli Andini; Kwartatmono, Djoko Nestri
Indonesian Journal of Society Development Vol. 3 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v3i6.13230

Abstract

With such rapid development, all economic activities must begin to adapt to all existing changes. Our country's taxation system, which was originally carried out manually, has now been implemented with digitalization, one of which is E-Bupot. The problem currently faced is the lack of understanding in the process of using E-Bupot. In addition, local village officials also lack understanding regarding the taxation system and procedures. The Community Service Team aims to provide direction for socialization and assistance so that later partners will be able to use E-Bupot Unification to increase the effectiveness and efficiency of tax collection and deductions. This activity uses methods including the team conducting surveys, pre-research, socialization and assistance for E-Bupot Unification. This activity by the Community Service Team has a very positive impact on users where they are able to archive data where the archive is very much needed in order to be able to account for the existing data to the manager or the next party. The sustainability of this service is also expected that the local village office can use the taxation system properly
ANALYSIS ENVIRONMENTAL SOCIAL GOVERNANCE DISCLOSURE ON FINANCIAL PERFORMANCE IN INDONESIA Nanda, Putri Siri; Yandari, Aprilya Dwi
Journal of Accounting and Financial Issue (JAFIS) Vol 6 No 1 (2025): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v6i1.4309

Abstract

Penelitian ini bertujuan untuk mengkaji hubungan antara pengungkapan Environmental, Social, and Governance (ESG) dan kinerja keuangan perusahaan di Indonesia. Studi dilakukan menggunakan metode systematic literature review (SLR) terhadap 35 jurnal terpilih periode 2019–2024 yang diambil dari database Scopus, SINTA, dan Google Scholar. Hasil kajian menunjukkan bahwa pengaruh pengungkapan ESG terhadap kinerja keuangan bersifat beragam, tergantung pada sektor industri dan faktor moderasi seperti tata kelola perusahaan (GCG). Secara agregat, pengungkapan ESG berdampak positif pada sektor energi dan manufaktur (ditunjukkan dengan peningkatan ROA dan Tobin’s Q), namun berdampak negatif pada sektor pertambangan akibat beban biaya implementasi jangka pendek. Dimensi governance konsisten berkorelasi positif dengan kinerja keuangan melalui penurunan risiko operasional dan peningkatan kepercayaan investor. Sementara itu, dimensi lingkungan dan sosial menunjukkan hasil yang bervariasi tergantung pada sektor dan strategi perusahaan. Studi ini juga menemukan adanya kesenjangan kapasitas antara perusahaan besar dan UMKM, fragmentasi regulasi, serta kebutuhan akan standar pelaporan ESG yang lebih adaptif. Implikasi penelitian ini mencakup rekomendasi penguatan kerangka regulasi ESG, khususnya di sektor ekstraktif, serta perlunya integrasi praktik keberlanjutan berbasis bukti. Secara teoritis, penelitian ini menyoroti pentingnya riset longitudinal dan eksplorasi lebih lanjut pada konteks UMKM.
Dampak PSAK 71, 72, 73 di Perusahaan Multinasional Kristin, Dewi; Kurnia, Deswita Mila; Yandari, Aprilya Dwi
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 12 No 02 (2024): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2024
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.12.02.167-186

Abstract

This research analyzes the impact. of implementing. PSAK 71, 72, and 73 on multinational companies. The background phenomenon is the harmonization of Indonesian accounting standards with IFRS, which affects the financial reporting of multinational companies. Thel aim lof thisl research isl to levaluate significant changesl lin financial reporting and company performance due to the implementation of these standards. Thel method lused is la qualitativel approach basedl onl literature studies of 30 related journals. The research results show that PSAK 71 increases the allowance for impairment losses by up to 50% and changes the capital adequacy ratio (CAR) and profitability (ROA). PSAK 72 refines revenue recognition through a five-step model, increasing the transparency of financial statements. PSAK 73 requires capitalization of leased assets, which impacts capital structure and financial ratios. The main conclusion is that these standards increase the transparency, relevance and comparability of financial reports, but require significant adaptations in technology and corporate resources.
Financial Inclusion, Stability, and Governance in the Era of Digital Currencies Satoto, Eko Budi; Qomariah, Nurul; Yandari, Aprilya Dwi
Moneta : Journal of Economics and Finance Vol. 3 No. 4 (2025): October 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i4.929

Abstract

Digital currencies, including Central Bank Digital Currencies (CBDCs), cryptocurrencies, and stablecoins, are reshaping global financial systems, raising questions about efficiency, inclusion, stability, and regulation. This study aims to provide a narrative review of the opportunities and regulatory impacts of digital currencies within both advanced and emerging economies. Relevant literature was collected from major databases, including Scopus, Web of Science, Google Scholar, IEEE Xplore, and PLOS ONE. Selection emphasized relevance, quality, and contribution to technological, economic, and policy discussions. The results show that CBDCs offer opportunities to enhance financial inclusion and reduce transaction costs, while also strengthening monetary policy effectiveness. Cryptocurrencies and blockchain-based systems have demonstrated efficiency in cross-border transactions but also exhibit volatility and speculative behavior that challenge traditional financial theories. Regulatory frameworks and governance emerge as central issues, with evidence that clear, harmonized, and innovation-friendly regulations accelerate adoption, whereas restrictive policies hinder development. Global comparisons reveal that advanced economies emphasize monetary policy and stability, while developing economies prioritize inclusion. Systemic factors such as infrastructure, literacy, and governance strongly influence adoption outcomes. The findings underscore the urgency of adaptive regulation, international cooperation, and public education as strategies to maximize benefits while mitigating risks. Future research should explore sociopolitical and behavioral aspects, long-term systemic impacts, and regional variations to advance a comprehensive understanding of digital currencies. These insights provide critical guidance for policymakers and financial institutions navigating the digital transformation of money.
PENINGKATAN KEMAMPUAN PAJAK PERANGKAT DESA DALAM MEWUJUDKAN KESADARAN PAJAK PEMERINTAH DESA TOTOSAN Arifin, Miftahol; Faisol, Moh.; Yandari, Aprilya Dwi
INTEGRITAS : Jurnal Pengabdian Vol 7 No 1 (2023): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v7i1.2714

Abstract

Penggunaan dana desa ataupun anggaran dana desa pada Pemerintah Desa Totosan membuat bendahara desa berkewajiban untuk melakukan pemotongan/ pemungutan pajak dan membayarkannya ke kas negara. Terkait kewajiban tersebut, bendahara desa memiliki keterbatasan pada saat melakukan pemungutan atau pemotongan PPh serta pembayaran PPN seringkali meniru transaksi sebelumnya, sehingga sering terjadi kesalahan dalam perhitungannya. Tujuan pengabdian ini untuk memberikan edukasi dan meningkatkan kemampuan perangkat desa secara umum tentang tata cara perhitungan saat melakukan pemotongan/ pemungutan pajak dan pembayaran PPN melaui DJP online. Metode yang digunakan terdiri dari tahap (1) Focus Group Discussion (FGD) dengan Perangkat Desa; (2) Menyusun modul pelatihan “aspek perpajakan pada Pemerintah Desa”; (3) Melakukan pelatihan tata cara pemotongan/ pemungutan pajak dan penggunaan fitur DJP online; dan (4) Melakukan evaluasi dan rencana tindaklanjut. Hasil pengabdian ini memberikan edukasi bagi perangkat Desa Totosan tentang kewajiban pajak pemerintah desa. Pemerintah desa menyambut baik kegiatan ini karena memberikan pengetahuan baru di bidang perpajakan dan bermanfaat bagi pemerintah desa. Pasca kegiatan pelatihan terdapat perubahan tingkat pemahaman perangkat desa akan kewajiban pajak dengan nilai 3,71 sebelum pelatihan dan 7,56 setelah kegiatan pelatihan. Meningkatnya pemahaman perangkat desa tersebut dapat meningkatkan ketepatan dalam pemotongan/ pemungutan PPh dan PPN serta kesadaran pajak perangkat desa dalam memenuhi kewajiban pajaknya.
Edukasi Pengelolaan Keuangan dan Pajak untuk Keberlanjutan UMKM Pengrajin Alat Dapur Faisol, Moh.; Arifin, Miftahol; Yandari, Aprilya Dwi
INTEGRITAS : Jurnal Pengabdian Vol 7 No 2 (2023): AGUSTUS - DESEMBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v7i2.3733

Abstract

UD Moga Jaya melakukan kegiatan produksi alat dapur. Permasalahan yang dihadapi usaha ini adalah produksi yang dilakukan secara tradisional, manajemen usaha yang belum maksimal seperti belum ada pemisahan antara kepemilikan pribadi dan usaha, belum melakukan pencatatan keuangan, dan belum memahami aspek perpajakan. Atas kondisi tersebut tim pengabdi menawarkan metode kegiatan edukasi manajemen keuangan dan pencatatan serta perpajakan kepada mitra sasaran. Metode untuk melakanakan kegiatan tersebut terdiri dari tahap persiapan, tahap pelaksanaan, dan tahap evaluasi. Hasil dari kegiatan PKM ini adalah setelah dilakukan kegiatan evaluasi edukasi pada mitra sasaran, berdasarkan hasil evaluasi melalui kuisioner terdapat peningkatan pemahaman peserta (mitra sasaran). Di mana sebelum edukasi dilakukan tingkat pemahaman mintra terkait dengan manajemen keuangan dan pencatatan serta perpajakan rata-rata sebesar 1.90 dan sesudah kegiatan edukasi rata-rata sebesar 5.81. Peningkatan pemahaman tersebut memberikan bukti bahwa ada usaha dan keseriusan yang dilakukan oleh mitra dalam mengembangkan usahanya serta transfer knowledge yang dilakukan oleh tim pengabdi.
Digital Marketing and Financial Reporting Training for Cahaya MSMEs in Meddelan Lenteng Village, Sumenep Hardiansyah, Ivo Tayyib; Firmawan, Riqi; Riskiyah, Khofifah Mamluatur; Putri, Dwita Hartika; Ladesrah, Desy; Anwarillah, M Varel; Yandari, Aprilya Dwi
Indonesian Journal of Society Development Vol. 3 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v3i3.9389

Abstract

This research aims to develop a strategy to increase sales using digital marketing and financial reporting training so that light MSMEs will increase in the future. By using a qualitative approach method. The results of this research show that digital marketing assistance through the use of social media (Shopee, Instagram, Tik-tok, Facebook) can strengthen marketing aspects for Cahaya MSMEs while still implementing the 4P strategy (product, price, promotion, place). Meanwhile, financial reporting training can contribute to improving the financial management of Cahaya MSMEs. Such as the implementation stages in this research, namely, the preparation stage by the group, carrying out the first visit, determining the title and solving the problem, submitting the article title, carrying out the second visit
Preparation of the Isak 35 Financial Report at the Muhammadiyah Orphanage Foundation, Sumenep Regency Yandari, Aprilya Dwi; Faisol, Moh.; Andini, Isnani Yuli
Indonesian Journal of Society Development Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v3i2.9591

Abstract

ISAK 35 establishes a basic character for non-profit entities, namely that their resources come from contributors who do not want results, rewards or business profits. However, Indonesian non-profit organizations currently prefer to focus on program quality rather than the importance of financial management systems. One of the problems often faced by non-profit organizations, especially the Muhammadiyah Orphanage, is a lack of understanding of an effective bookkeeping process. Additionally, nonprofit organizations report their finances less frequently. To ensure that partners' financial reports comply with applicable accounting standards, namely ISAK 35, the service team aims to provide direction for socialization, training and mentoring. Based on these problems, this service has provided a good output where foundations can start implementing financial reporting based on ISAK 35. Apart from that, this service also has a very positive impact on donors where they are able to see financial reports in a transparent and accountable manner. . However, it is also hoped that the continuation of this service will be able to use the accounting system well
The Behavior Accounting As A History : Perspective Single And Double Entry Bookkeeping Yandari, Aprilya Dwi; Rofik, Mohammad
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 7 No 01 (2019): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2019
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.071 KB) | DOI: 10.31102/equilibrium.7.01.9-16

Abstract

At this writing has the purpose of how accounting behavior viewed in terms of history if there is accounting treatment with the perspective of single and double entry bookkeeping. The type of research carried out in the study is descriptive, by describing the results of sources obtained from secondary data and documentation data collection techniques such as, articles, journals, books, and others. The results obtained were analyzed based on the accounting aspects of the behavior of accounting records and accounting processes using single and double entry bookkeeping. Based on the historical perspective, the use of single and double entry bookkeeping is an ethic in psychology that exists in human rights where individuals have a value of rights that is naturally a form of their existence as humans. One of them in accounting is the right of accounting behavior to find out information related within the scope of a company, government, or other organization. While the behavioral approach is based on positive ethics, where with ethical behavior can see a state of actual habits that govern people's behavior. Keywords : history, single entry bookkeeping, double entry bookkeeping
Co-Authors Anwarillah, M Varel Djoko Nestri Kwartatmono Eko Budi Satoto Firmawan, Riqi Hardiansyah, Ivo Tayyib Isnani Yuli Andini Kristin, Dewi Kurnia, Deswita Mila Ladesrah, Desy MIFTAHOL ARIFIN, MIFTAHOL Moh. Faisol Moh.Faisol Mohammad Rofik Nanda, Putri Siri Nurul Qomariah Putri, Dwita Hartika Riskiyah, Khofifah Mamluatur Yuliarisa, Yusi