Article Per Year (5 Year)
p-Index From 2020 - 2025
1.829
P-Index
This Author published in this journals
All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Journal of Information System, Applied, Management, Accounting and Research Jurnal Akuntansi Jurnal IPTEK Bagi Masyarakat Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Ecoducation Jurnal Akuntansi Kontemporer Jurnal Analisis Bisnis Ekonomi
Nugraheni, Agustina Prativi
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mechanical Engineering Physics Public Health Social Sciences

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
DAMPAK PENERAPAN SISTEM E-PAJAK DAN KEKUATAN ISOMORFIK TERHADAP KEPATUHAN PAJAK Nugraheni, Agustina Prativi; Sitoresmi, Mumpuni Wahyudiarti; Khabibah, Nibras Anny
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 2 (2024): JISAMAR (March-May 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i2.1484

Abstract

Tax revenue can be optimized when taxpayers comply with tax regulations. The government is taking various initiatives to make it easier for taxpayers to fulfill their tax obligations, including the use of electronic tax payment systems. The purpose of this study is to analyze the effects of attitude toward electronic taxation, adoption of electronic taxation, and isomorphism intensity on tax compliance. The research sample consists of SME taxpayers in Magelang. Data were collected by questionnaire and analyzed using SEM-PLS. The results indicate that attitude toward electronic taxation has a positive but not significant impact on tax compliance. On the other hand, the introduction of electronic tax payment system and isomorphic intensity affect tax compliance. This study contributes to the literature on electronic tax systems and tax compliance.
Pembentukan Kelompok Usaha Bersama (Kube) “Mekar” Dalam Rangka Penguatan Perekonomian Masyarakat Di Kelurahan Potrobangsan Kota Magelang Pramudyastuti, Octavia Lhaksmi; Panggiarti, Endang Kartini; Nugraheni, Agustina Prativi; Sunaningsih, Suci Nasehati
ABDIMASKU : Jurnal Pengabdian Masyarakat UTND Vol 4 No 1 (2025): Edisi Januari 2025 - Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jpmtnd.v4i1.1680

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memperkuat perekonomian warga di Kelurahan Potrobangsan, Kecamatan Magelang Utara, Kota Magelang, melalui pembentukan Kelompok Usaha Bersama (KUBE) “Mekar”. Kelurahan Potrobangsan, meskipun berada di kawasan perkotaan dan dikelilingi oleh lingkungan akademik Universitas Tidar, kelurahan ini masih memiliki jumlah warga pra-sejahtera yang cukup tinggi, termasuk di wilayah RW V yang menjadi mitra kegiatan ini. Kondisi ini menimbulkan kesenjangan ekonomi yang signifikan di tengah masyarakat. Sebagai respons terhadap permasalahan tersebut, kegiatan pengabdian ini dilaksanakan melalui beberapa metode, yaitu Focus Group Discussion (FGD) untuk merumuskan rencana pembentukan KUBE, sosialisasi kepada masyarakat mengenai konsep KUBE, serta penyuluhan yang disesuaikan dengan kebutuhan warga. Terdapat kendala dalam kegiatan pengabdian ini yaitu rendahnya animo masyarakat untuk bergabung dalam kegiatan pengabdian dan pengurus ataupun anggota KUBE. Hasil kegiatan menunjukkan adanya peningkatan pemahaman masyarakat tentang kewirausahaan berbasis kelompok, dan terbentuknya KUBE sebagai wadah pemberdayaan ekonomi yang berkelanjutan. Tahapan selanjutnya, tim pengabdian akan melakukan berbagai pelatihan yang mendukung pengembangan KUBE “Mekar” dan berkolaborasi dengan berbagai pihak dalam rangka pengembangan usaha warga Kelurahan Potrobangsan.
Good Governance, Tourism Seasonality, Financial Performance, and Tax Compliance in Magelang Regency Sunaningsih, Suci Nasehati; Nugraheni, Agustina Prativi; Khabibah, Nibras Anny; Sitoresmi, Mumpuni Wahyudiarti; Simamora, Alex Johanes
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.2990

Abstract

This research examines the moderating effect of good governance (transparency, trust, ethics) on the effect of tourism seasonality-based financial performance on hotels and accommodations in Magelang Regency tax compliance. The sample includes 73 hotels and accommodations in Magelang Regency. This study measures five key variables of tourism seasonality-based financial performance, tax compliance behaviour, tax officer transparency, taxpayer trust in tax officers, and taxpayer ethics by questionnaires. Data analysis uses Structural Equation Modelling. Based on data analysis, transparency, trust, and ethics moderate the effect of tourism seasonality-based financial performance on tax compliance. The result indicates that good governance promotes transparency, trust, and ethics in profitable hotels and accommodations, which use their strong financial performance to pay and comply with taxes. This research provides evidence of seasonality-based financial performance, good governance, and tax compliance in hotels and accommodations.
Evaluasi Penerapan SIMDA Keuangan pada Dinas Kepemudaan Olahraga dan Pariwisata Kota Magelang Muthoharoh, Siti; Nugraheni, Agustina Prativi
Economic and Education Journal (Ecoducation) Vol. 3 No. 1 (2021): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

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

Abstract

Penelitian ini bertujuan untuk mengevaluasi penerapan Sistem Informasi Manajemen Daerah (SIMDA) Keuangan pada Dinas Kepemudaan Olahraga dan Pariwisata Kota Magelang (DISPORAPAR). Selanjutnya, penelitian ini juga bertujuan untuk mengetahui langkah yang strategis untuk dilakukan oleh pemerintah daerah dalam penerapan SIMDA Keuangan dengan mengambil studi kasus pada Dinas Kepemudaan Olahraga Dan Pariwisata Kota Magelang. Kegiatan pengumpulan data pada penelitian kali ini menggunakan metode observasi dan wawancara dan menggunakan instrumen pendukung dalam bentuk e-formulir wawancara. Hasil penelitian ini dapat diketahui bahwa kualitas sistem yang dihasilkan SIMDA Keuangan Dinas Kepemudaan Olahraga dan Pariwisata Kota Magelang secara keseluruhan sudah baik. Hasil yang diperoleh dari evaluasi penerapan SIMDA Keuangan pada Dinas Kepemudaan Olahraga dan Pariwisata Kota Magelang adalah dalam bentuk nilai persentase menggunakan perhitungan arikunto dengan hasil sebesar 68,52%. Lima kriteria kegunaan digunakan sebagai standar untuk menganalisis sejauh mana aplikasi SIMDA telah diterapkan, sehingga dapat diketahui apa kelemahan sistem dan dengan demikian dapat dilakukan perbaikan pada sistem.
Pendampingan Penyusunan Laporan Keuangan BUMDes Manunggal Dadi Mulyo, Desa Kwadungan Gunung, Kecamatan Kledung, Kabupaten Temanggung: Assistance in the Preparation of Financial Reports for BUMDes Manunggal Dadi Mulyo, Kwadungan Gunung Village, Kledung District, Temanggung Regency Rokhaniyah, Siti; Manurung, Herlina; Khotijah, Siti Afidatul; Nugraheni, Agustina Prativi; Susilo, Ghina Fitri Ariesta; Mabruri, Muhammad; Kurniawan, Ferdi Rahmat
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 10 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i10.10437

Abstract

The Manunggal Dadi Mulyo Village-Owned Enterprise (BUMDes) in Kwadungan Gunung Village, Kledung District, Temanggung Regency, has been operating for six years. BUMDes plays a strategic role in rural economic development through its various business units. One of the main obstacles faced is the lack of understanding and skills of managers in preparing financial reports based on Financial Accounting Standards (FAS). Transparency and accountability in village fund management are becoming increasingly important to increase public trust, access to funding, and support business aspirations. Therefore, this mentoring is necessary to help BUMDes establish a more organized and systematic recording system that complies with applicable accounting standards. This program aims to increase the understanding of BUMDes managers about the importance of accurate and transparent financial reports. This activity was carried out in stages: problem identification, training and workshops, practice and mentoring, and monitoring and evaluation. This activity was effective in providing participants with an understanding of the concept of BUMDes financial reporting. This is evident in the significant increase in post-test scores. This activity is expected to enhance the quality of BUMDes' financial management and reporting, promoting transparency and accountability, while encouraging the development of professional, sustainable BUMDes, and contributing to the welfare of village communities.
DOES RELATED-PARTY TRANSACTIONS DISCLOSURE AFFECT THE VALUE RELEVANCE OF FINANCIAL STATEMENTS? Prihastiwi, Diah Agustina; Nugraheni, Agustina Prativi; Pramudyastuti, Octavia Lhaksmi
Jurnal Akuntansi Kontemporer Vol. 15 No. 3 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i3.4530

Abstract

Research Purpose. This study aims to provide support regarding the value relevance of the additional disclosure of RPTs and its predictive value. Research Method. The sample of this research is 343 public companies listed on the Indonesian Stock Exchange from 2016 to 2020. We analyze the effect of RPTs disclosure on the value relevance of financial statement information and its ability to predict abnormal returns using regression analysis between RPTs sales, non-RPTs sales, and total costs with abnormal returns. Research Results and Findings. The analysis results show that the disclosure of RPTs provides incremental information to the users of the financial statement. Furthermore, the disclosure of RPTs also has a significant positive relationship with abnormal returns. These findings show that the provision of information beyond standard requirements is beneficial to financial statement users.
Pengaruh Kepemilikan Publik, Ukuran Perusahaan, Environmental Performance, dan Profitabilitas Terhadap Environmental Disclosure pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Hapsari, Martania Dwi; Nugraheni, Agustina Prativi; Arifah, Siti
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 2 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i2.7622

Abstract

This research aims to test empirically about the influence of public ownership, company size, environmental performance, and profitability towards environmental disclosure in the energy companies which are registered on the Indonesia Stock Exchange in 2019-2022. The theory used in this research is legitimacy theory. The population of this research were 61 energy companies registered on the Indonesia Stock Exchange in 2019-2022. The selection of research sample used a purposive sampling technique with specific criteria, resulted 43 samples with 172 total observations. The data used in this research is secondary data obtained from annual reports and/or company sustainability reports. The data analysis technique used is multiple linear regression analysis with the tools of SPSS. The results of this research showed that, 1) public ownership has no effect towards the environmental disclosure, 2) company size has a positive effect towards the environmental disclosure, 3) environmental performance has a positive effect towards the environmental disclosure, and 4) profitability has a positive effect towards environmental disclosure.
How Do Indonesian Listed Companies Disclose Information Related to Whistleblowing? Rani, Utpala; Pramudyastuti, Octavia Lhaksmi; Nugraheni, Agustina Prativi
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i2.23885

Abstract

This study evaluates how Indonesian public listed companies (PLCs) facilitate whistleblowing and the extent to which they disclose its implementation through annual reports. Data were collected from 68 PLCs of Indonesian Stock Exchange (IDX). Using content analysis of annual reports and website analysis of the PLCs, this study found the companies prefer annual reports than website as the medium to disclose whistleblowing-related information. The disclosure of information on whistleblowing is relatively vary in depth and comprehensiveness. This study also indicated companies reluctance to enclose whistleblowing-related information though it has been obligated by the Indonesian Financial Services Authority (or Otoritas Jasa Keuangan/ OJK). Such reluctance can be associated with the absence of penalty for non-disclosers. This study revealed the interconnection between organization features and whistleblowing system. Thus, the companies do not provide fully information on whistleblowing system to prevent unintended consequences resulted from the disclosure and in turn, to indirectly unjustify the role of the whistleblowing system as a part of effective anti-corruption and anti-fraud strategy.
Between Expectation and Reality: Factors Determining Financing Sources Preferred and Used by MSMEs Prihastiwi, Diah Agustina; Sunaningsih, Suci Nasehati; Nugraheni, Agustina Prativi
Jurnal Analisis Bisnis Ekonomi Vol 19 No 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v19i2.3927

Abstract

MSMEs have a vital role in Indonesian economy and capital is a central issue for them. However, there are still many MSMEs that struggle to grow despite various programs that are instigated to assist this sector. This study aims to provide evidence of mismatch between capital needs/preferences and use for MSMEs. We call that mismatch financing gap. The financing gap was identified through analyses of various MSMEs and owner’s characteristics that affecting preference and use of financing sources by MSMEs. Questionnaires were distributed to MSMEs owners in Magelang City and 121 samples were collected. One-way Anova and Independent t-test were utilized to determine financing sources preferred by MSMEs across different owners and MSMEs characteristics. The output showed that MSMEs at different levels of growth and owners who have different levels of education and experience had different preferences toward bank debt. Furthermore, preference to government assistance and informal sources of financing were driven by MSMEs’ sales and owner’s motivation to start business, respectively. Multiple regression analysis was employed to determine the drivers of MSMEs’ use of financing sources. The results of this study were ownership status, gender, acquisition mode, and education influenced the use of bank loans. Assistance from the government was affected by MSMEs’ type of activity, sales, and experience of the MSMEs’ owners. The use of informal financing sources was affected by motivation and experience of MSMEs’ owners.
Literasi Perpajakan dan Pemberdayaan UMKM Batik di Magelang: Pendekatan Participatory Action Research Sitoresmi, Mumpuni Wahyudiarti; Sunaningsih , Suci Nasehati; Nugraheni, Agustina Prativi; Ockta, Adillia; Nur, Nuri Syifa' An
Jurnal IPTEK Bagi Masyarakat Vol 5 No 2 (2025)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v5i2.1391

Abstract

This tax literacy empowerment program aims to strengthen the capacity of Batik SMEs in Magelang to understand and fulfill tax obligations related to transactions with government institutions. Using a Participatory Action Research (PAR) approach, the program integrates technical training, digital simulations, group discussions, and reflective sessions to enhance participants’ conceptual understanding and practical skills. The pre-test and post-test results show a significant improvement, with average scores rising from 45.3 to 84.6. Qualitative findings from focus group discussions support this outcome, indicating increased confidence in operating digital tax systems and heightened awareness of the importance of proper tax governance for business sustainability. The program also encouraged the establishment of a community-based tax learning group as a platform for continued peer learning. Theoretically, these findings align with Kirchler’s (2007) fiscal literacy framework and community empowerment concepts, emphasizing the integration of cognitive, affective, and conative dimensions in shaping sustainable tax compliance behavior. This participatory educational model offers strong potential for replication in other SME clusters facing similar administrative challenges.
Co-Authors Alex Johanes Simamora Diah Agustina Prihastiwi Endang Kartini Panggiarti Hapsari, Martania Dwi Kurniawan, Ferdi Rahmat Mabruri, Muhammad Manurung, Herlina Nibras Anny Khabibah Nur, Nuri Syifa' An Ockta, Adillia Pramudyastuti, Octavia Lhaksmi Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Siti Muthoharoh, Siti Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Sunaningsih , Suci Nasehati Susilo, Ghina Fitri Ariesta Utpala Rani