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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Dinasti International Journal of Education Management and Social Science Community Development Journal: Jurnal Pengabdian Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Kewarganegaraan Golden Ratio of Auditing Research Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Jurnal Abdi Masyarakat Multidisiplin Jurnal Manajemen dan Bisnis JAKPI Journal of Accounting and Finance Management (JAFM)
Anjarwati, Sri
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Aerospace Engineering Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

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MEMBANGUN KESADARAN DAN PEMAHAMAN MENGENAI PENTINGNYA KEPATUHAN PERPAJAKAN DI KALANGAN UMKM KELURAHAN REMPOA Yolifiandri, Yolifiandri; Frimayasa, Agtovia; Anjarwati, Sri; Rezzi Nanda Barizki
 Jurnal Abdi Masyarakat Multidisiplin Vol. 2 No. 3 (2023): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v2i3.1121

Abstract

Perekonomian adalah salah satu tiang suatu bangsa, suatu bangsa akan maju jika prekonomian nya pun maju, dan Sejahtera penduduknya. Diantara pelaku Pembangunan yang memiliki peranan penting adalah sektor UMKM, bahkan tidak bisa dipungkiri menjadi salah tulang punggung perekonomian negara. Akan tetapi kebanyakan pelaku sektor UMKM ini belajar dengan model apa adanya dan dengan segala keminiman akses dan fasilitas infrastruktur, Informasi. Hal ini tentunya berdampak kepada keberlanjutan usahanya. Beberapa hal kesulitan yang kerap ditemui permasalahan seperti bagaimana menghitung omzet dan kerugian/keuntungan, masalah pelaporan keuangan, pemahaman kewajiban perpajakan yang rendah yang menjadi salah satu masalah besar bagi UMKM. Sosialisasi ketentuan umum perpajakan dan tata cara adminsitrasi pengurusan pajak bagi UMKM perlu di lakukan. Sosialisais dimulai dari penghitungan omzet, menentukan laba/rugi, pemahaman pajak, pengertian pajak dan kegunaan nya pajak, identitas seperti NPWP,bagaimana cara memperoleh NPWP dan kegunaan NPWP,jenis-jenis pajak dan adminsitrasi pajak untuk UMKM. Selain itu pula disampaikan kepada UMKM adanya modernisasi pajak dalam memberikan pelayana bagi wajib pajak yg dilakukan pemerintah yang memberikan kemudahan bagi UMKM.
PENDAMPINGAN DALAM PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PADA UMK DI KELURAHAN REMPOA TANGERANG SELATAN Yolifiandri, Yolifiandri; Frimayasa, Agtovia; Anjarwati, Sri
 Jurnal Abdi Masyarakat Multidisiplin Vol. 2 No. 3 (2023): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v2i3.1122

Abstract

Untuk memahami sepenuhnya situasi keuangan mereka, Usaha Mikro Kecil (UMK) harus menyiapkan laporan keuangan yang akurat dan tepat waktu. Dalam situasi ini, pendampingan merupakan komponen penting dalam membantu UMK dalam membuat laporan keuangan langsung yang mematuhi persyaratan akuntansi yang relevan. Langkah-langkah yang dapat diambil untuk menerima bantuan dijelaskan dalam abstrak ini, antara lain menentukan kebutuhan dan tujuan, membuat rencana, mengumpulkan data keuangan, mengklasifikasikan transaksi, membuat laporan keuangan, analisis dan interpretasi, konsultasi dan klarifikasi, serta peninjauan dan perbaikan . Dengan memberikan dukungan tersebut, UMK berharap dapat memastikan laporan keuangannya akurat, komprehensif, dan berguna untuk menjalankan usahanya. Hasil dari pelatihan dan pendampingan bahwa para UMKM sudah memahami cara membuat laproan keuangan sederhana.
Determinants of Risk Management Disclosure Study of Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange Yolifiandri, Yolifiandri; Kamil, Islamiah; Anjarwati, Sri
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.851

Abstract

This research aims to analyze how risk management disclosure is seen from the implementation of corporate governance (institutional ownership, audit committee, independent commissioner) and company size, which is the main issue of this article, which business actors hope can mitigate business risks. The population of this research is banking industry companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The research sampling technique that the researcher used was purposive sampling. The analysis technique that researchers use is multiple regression analysis and descriptive statistics. The data analysis that researchers used was with the help of the SPSS version 26 application. The results of this research simultaneously show that company size, audit committee, independent commissioner and institutional ownership jointly influence risk management disclosure. Partially, company size has an effect and is not significant on risk management disclosure, the audit committee has a significant effect on risk management disclosure. independent commissioners have an inversely proportional effect on risk management disclosures, there is an influence of institutional ownership which is not significant and inversely proportional to risk management disclosures
Sosialisasi Komputasi Kreatif Dan Pemanfaatan Kecerdasan Buatan: Cerdas Dalam Memutuskan Belanja Online Penggunaan Aplikasi Tiktok Shop: Sosialisasi Komputasi Kreatif Dan Pemanfaatan Kecerdasan Buatan: Cerdas Dalam Memutuskan Belanja Online Penggunaan Aplikasi Tiktok Shop Kamil, Islamiah; Irawan, Indra Ade; Anjarwati, Sri; Yolifiandri, Yolifiandri
Jurnal Pengabdian Kepada Masyarakat Vol 5 No 02 (2024): Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/jpkm.v5i02.1139

Abstract

Pengabdian masyarakat ini bertujuan untuk meningkatkan literasi digital masyarakat dalam konteks komputasi kreatif dan pemanfaatan kecerdasan buatan (AI) dalam pengambilan keputusan belanja online. Fokus utama dari pengabdian ini adalah sosialisasi penggunaan komputasi kreatif, terutama melalui aplikasi TikTok Shop, untuk memberikan pengalaman berbelanja yang lebih cerdas dan terpersonalisasi. sosialisasi komputasi kreatif dan pemanfaatan kecerdasan buatan: cerdas dalam memutuskan belanja online penggunaan aplikasi TikTok Shop merupakan upaya untuk meningkatkan pemahaman masyarakat tentang belanja online yang cerdas dan aman serta memanfaatkan fitur TikTok Shop. TikTok Shop adalah platform social e-commerce yang memungkinkan penjual untuk menawarkan produknya ke pengguna TikTok secara langsung. Untuk menggunakan TikTok Shop, pengguna perlu mendaftar akun di TikTok Shop seller center agar dapat berjualan, sementara untuk berbelanja, pengguna dapat membuka aplikasi TikTok, menemukan produk, dan melakukan pembayaran. Melalui sosialisasi ini, diharapkan masyarakat dapat memanfaatkan teknologi secara lebih cerdas dalam memutuskan belanja online dan memanfaatkan fitur TikTok Shop secara efektif. Pengabdian ini diharapkan dapat memberikan manfaat signifikan dalam meningkatkan pemahaman masyarakat tentang potensi kecerdasan buatan dalam konteks belanja online. Dengan adanya pemahaman yang lebih baik, diharapkan masyarakat dapat memanfaatkan teknologi ini secara lebih efektif untuk membuat keputusan belanja yang cerdas, efisien, dan memuaskan. Selain itu, melalui kolaborasi dengan komunitas online, kami berharap dapat menciptakan lingkungan yang mendukung pertukaran pengetahuan dan pengalaman antar pengguna, memperkaya wawasan tentang penggunaan komputasi kreatif dan kecerdasan buatan dalam konteks belanja online.
Peran Profitabilitas, Pertumbuhan Perusahaan, Likuiditas dan Ukuran Perusahaan Terhadap Struktur Modal Perusahaan Real Estate Setelah Pandemi Anjarwati, Sri; Sari, Ade Risna; Zaretta, Bara; Saleha, Sahriani; Sesario, Revi; Gugat, Rudy Max Damara; Tannady, Hendy; Nurdiani, Tanti Widia
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.515 KB) | DOI: 10.31316/jk.v6i3.3905

Abstract

AbstrakTujuan dari penelitian ini adalah untuk menganalisa pengaruh dari profitabilitas, likuiditas, pertumbuhan dan ukuran perusahaan terhadap struktur modal. Sampel yang digunakan dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. sebanyak 41 perusahaan diambil sebagai sampel. Metode pengambilan sampel menggunakan teknik purposive sampling. Analisis menggunakan Fixed Effect Model dalam pengujian hipotesis. Hasil dari penelitian ini menunjukan profitabilitas memiliki pengaruh negatif terhadap struktur modal. Likuiditas memiliki pengaruh positif terhadap struktur modal. Pertumbuhan tidak memiliki pengaruh sama sekali terhadap struktur modal dan ukuran perusahaan memiliki pengaruh positif terhadap struktur modal.Kata Kunci: Profitabilitas, Likuiditas, Pertumbuhan, Ukuran Perusahaan, Struktur Modal
The Financial Distress, Profitability, and Leverage as Antecedents of Audit Delay: An Empirical Study of the Food and Beverage Subsector Al Farisi, Salman; Anjarwati, Sri
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3437

Abstract

This research aims to find out whether every year audit delays are affected by Financial distress, Profitability, and Leverage. The sample came from the Indonesia Stock Exchange (IDX) by collecting data and then using the Secondary Variable Quantitative Method and data tabulating with the SPSS application. The results will prove whether there is a decrease or increase in the accuracy of the length of time for completing audit reporting during the 2018-2022 period. The results of this study have practical implications for investors to look at audit delays as measured by Financial Distress, Profitability and Leverage. The researcher describes the importance of company measurement to find out how long the auditing report takes obtained from Financial Distress, Profitability and Leverage
Corporate Governance Review, Carbon Emission Disclosure and Corporate Value: A Study on Energy Sector Companies Listed on the Indonesia Stock Exchange Yolifiandri, Yolifiandri; Kamil, Islamiah; Anjarwati, Sri; Royani Damayanti, Ida; Parashakti, RD
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3838

Abstract

Protecting the natural environment is a very important responsibility for all people and organizations. The natural environment includes all the natural elements that make up the Earth's living system, including air, water, soil, and all living things that live in it. It has an important role, because it provides the necessary resources for humans and other living things. If we do not pay attention to the environment, then Nature will be damaged and the environment around us will become polluted, of course it can be detrimental to human life and also have the impact of damage in the future. One of the major contributors to environmental damage is from industry. Therefore, the author tries to provide proposals that are expected to be solutions to prevent environmental damage to the business world and also as a form of participation in environmental concern and is expected to increase the value of the Company. The author will explain the problems related to how to increase the value of the Company which has been with the image of the Company can only take advantage of nature without taking into account the damage caused. The author not only discusses how to increase the value of the Company, but also discusses how to have good corporate governance by paying attention to the surrounding environment, namely by discussing carbon emission disclosure. The author uses the social documentation analysis method which is expected to find theories and examine factors that can raise the Company while still paying attention to the environment by conducting research on companies from industries listed on the Indonesia Stock Exchange. This research is useful as a result of the implementation of good governance and the disclosure of carbon emissions as a further mitigation of natural damage.
Edukasi Pelaporan Keuangan Koperasi Berdasarkan Standar Akuntansi Keuangan Entitas Privat (SAK EP) Kamil, Islamiah; Istianingsih; Yolifiandri; Anjarwati, Sri; Irawan, Indra Ade
Jurnal Pengabdian Kepada Masyarakat Vol 6 No 01 (2025): Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/jpkm.v6i01.1269

Abstract

Cooperative Financial Reporting Education Based on the Financial Accounting Standards for Private Entities (SAK EP) is an important step in improving the transparency, accountability, and governance of cooperatives. This standard is designed to ensure that cooperative financial statements are prepared with accounting principles that are accurate, relevant, and comparable, thus supporting better decision-making by stakeholders. This community service program aims to increase the understanding of cooperative members, administrators, and other stakeholders on the importance of implementing SAK EP. This activity includes socialization, training, as well as in-depth discussions to identify challenges in the implementation of this accounting standard. Some of the barriers often encountered in its implementation include a lack of accounting understanding, limited human resources, and resistance to changes in the financial reporting system. Therefore, the program also focuses on compliance improvement strategies, such as continuous training, technical assistance, and provision of adequate resources for cooperatives. It is expected that with this education and assistance, cooperatives can prepare more transparent and accurate financial statements, increasing credibility in the eyes of members and other stakeholders. Effective implementation of SAK EP not only strengthens the financial stability of cooperatives but also encourages economic growth based on justice and togetherness. With better reporting, cooperatives can attract more investment, increase access to financing, and strengthen public confidence in the cooperative system in Indonesia.
A Proposal on Eco-Friendly Technologies and Green Investment terhadap Corporate Sustainability: The Mediating Role of Business Innovation Anjarwati, Sri; Yolifiandri, Yolifiandri; Kamil, Islamiah; Royani Damayanti, Ida; Apriani, Ari
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 1 (2024): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i1.3439

Abstract

This study aims to test and analyze the influence of Eco-Friendly Technologies and Green Investment on Corporate Sustainability with Business Innovation as a mediating variable in food and beverage companies. Research object is a company engaged in the food and beverage sector in the Jakarta area. The research method used is a quantitative mix method using primary data. Sampling was done using the Purposive sample method. The analysis method used is the equation structure of the WarpPLS model, the result to be achieved is to test the research model.
Corporate Governance, Carbon Emission Disclosure, and Firm Value: A Study of Mining Companies Yolifiandri, Y.; Kamil, Islamiah; Anjarwati, Sri; Perkasa, Didin Hikmah; Parashakti, Ryani Dhyan
Golden Ratio of Auditing Research Vol. 5 No. 2 (2025): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v5i2.1274

Abstract

This study examines the influence of corporate governance mechanisms and carbon emission disclosure on firm value, specifically in mining companies listed on the Indonesia Stock Exchange. The research focuses on three corporate governance variables: audit committee, independent commissioners, and institutional ownership. It also evaluates the level of carbon emission disclosure based on GRI 305 indicators. Using a purposive sampling, data were collected from 72 observations between 2019 and 2021. Multiple linear regression analysis was employed to assess the relationships between independent variables and firm value, measured using Tobin's Q. The results reveal that the audit committee has a significant positive effect on firm value, indicating that stronger oversight enhances investor confidence. However, independent commissioners, institutional ownership, and carbon emission disclosure were found to have no significant impact on firm value. These findings suggest that while governance practices like active audit committees play a critical role in supporting firm valuation, the market may not fully appreciate other governance elements and environmental disclosures. The study highlights the need for broader stakeholder awareness and regulatory reinforcement regarding the value relevance of environmental transparency and governance practices in high-impact industries like mining.
Co-Authors Agtovia Frimayasa, Agtovia Alfiqomah, Fidya Ayu Apriani, Ari Bara Zaretta Didin Hikmah Perkasa Gugat, Rudy Max Damara Hendy Tannady Irawan, Indra Ade Islamiah Kamil Istianingsih Madini, Fauzan Taufiq Magita, Magita Meliantari, Dian Nurdiani, Tanti Widia Parashakti, RD Prihatin, Noviyanti Rezzi Nanda Barizki Royani Damayanti, Ida Ryani Dhyan Parashakti Saleha, Sahriani Salman Al Farisi, Salman Sari, Ade Risna Septiana, Rana Septiyana, Rana Sesario, Revi Siti Annisa Wahdiniawati, Siti Annisa Wuryandari, Nur Endah Retno Yolifiandri Yolifiandri, Y. Yolifiandri, Yolifiandri