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All Journal Jurnal Akuntansi Multiparadigma Paradigma Jurnal Akuntansi dan Pajak AKTSAR: Jurnal Akuntansi Syariah Jurnal Ilmiah Edunomika (JIE) Jurnal Abdi Insani Jurnal E-Komtek Budimas : Jurnal Pengabdian Masyarakat SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Jurnal Abdimas Ekonomi dan Bisnis Jurnal Bisnis Manajemen dan Akuntansi Duta Abdimas: Jurnal Pengabdian Masyarakat Proceeding of International Conference Health, Science And Technology (ICOHETECH) Pena Dimas: Jurnal Pengabdian Masyarakat International Journal of Trends in Accounting Research Management Studies and Business Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Manajemen Bisnis Digital Terkini
Ety Meikhati
Universitas Duta Bangsa Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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PELATIHAN DAN PENDAMPINGAN PROFESIONALITAS PENGELOLAAN KEUANGAN PADA UMKM LINTANG KEJORA GIFT DI SURAKARTA Ety Meikhati; Antin Okfitasari; Rita Wahyuningsih; Dewi Oktaviyanti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 1 (2023): BUDIMAS : VOL. 5, NO.1, 2023
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i1.7327

Abstract

Lintang Kejora Gift merupakan pelaku usaha yang merintis usaha membuat produk tas dan dompet dengan unsur etnik yang kuat menggunakan bahan batik khas Solo untuk souvenir atau gift. Selama membangun usaha 7 tahun ini, kendala yang dialami adalah permodalan. Meskipun telah dibangun selama 7 tahun, Lintang Kejora Gift belum memiliki pembukuan yang baik, sehingga belum menunjukkan profesionalitas dalam pengelolaan keuangan. Berpijak dari masalah tersebut, maka pengabdian kepada masyarakat ini diusulkan untuk membantu mencari solusi yang tepat. Tujuan pendampingan ini adalah mitra agar memahami mengenai akuntansi yaitu berkaitan dengan pelaporan keuangan yang sesuai dengan SAK EMKM. Kegiatan PKM dilakukan melalui metode pelatihan dan juga pendampingan yang diikuti oleh owner dan stafnya. Secara umum solusi yang dapat diberikan adalah pemberian pengetahuan, pemahaman pengelolaan keuangan sebagai langkah awal solusi. Kemudian dilakukan diskusi untuk menyelesaikan masalah yag dihadapi. Alternatif yang dapat dilakukan adalah dengan evaluasi sistem pembukuan yang telah dilakukan. Secara khusus memberikan pelatihan pembukuan dan pendampingan pengelolaan keuangan, sehingga Lintang Kejora Gift dapat menampilkan profil usaha yang kredibel lewat laporan keuangan dan mudah mendapatkan bantuan permodalan untuk mempercepat pertumbuhan bisnis. Mitra sangat antusias dengan penjelasan dan pendampingan yang diberikan oleh tim pengabdian. Luaran IPTEK yang dicapai adalah ilmu praktis tentang akuntansi sederhana yaitu pembuatan laporan keuangan sesuai dengan SAK EMKM.
PENDAMPINGAN PROGRAM MELEK PAJAK BAGI KADER PKK DESA KUTO KECAMATAN KERJO KABUPATEN KARANGANYAR Ety Meikhati; Antin Okfitasari; Andhita Kusuma Putri; Siti Nur Azizah
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.10710

Abstract

Masih banyak masyarakat yang belum memahami secara komprehensif tentang pajak. Kader PKK Desa Kuto Kecamatan Kerjo Kabupaten Karanganyar menjadi mitra dalam kegiatan PKM ini. Desa Kuto menjadi pusat perekonomian di Kecamatan Kerjo. Kesadaran pembayaran PBB di Desa Kutho sudah cukup bagus, dengan data yang ada sebesar 60% warganya telah melakukan pemabayaran. Akan tetapi, dari analisis situasi diketahui bahwa para Kader PKK menganggap tidak perlu belajar pajak karena yang penting adalah para bapak. Kondisi ini akhirnya berakibat pada mindset yang salah tentang pajak,pemahaman jenis pajak yang tidak komprehensif dan butanya peran pajak dalam dana desa. Berpijak dari masalah tersebut, maka pengabdian kepada masyarakat ini diusulkan untuk membantu mencari solusi yang tepat. Tujuan pendampingan ini adalah mitra agar memahami mengenai pajak, jenis pajak serta peran pajak dalam penerimaan negara dan khusunya dana desa. Harapannya adalah bisa merubah mindset yang kurang tepat yang dimiliki para kader PKK Desa Kuto. Kegiatan PKM dilakukan melalui metode sosialisasi dan juga pendampingan yang diikuti oleh kader PKK Desa Kuto. Secara umum solusi yang dapat diberikan adalah pemberian pengetahuan, pemahaman gterkait arti pajak, peran pajak dalam penerimaan negara dan khusunya dana desa serta jenis pajak. Selanjutnya dilakukan diskusi untuk mendalami lebih lanjut mindset kader PKK terkait pajak. Alternatif yang dapat dilakukan adalah berdiskusi untuk meluruskan persepsi yang kurang tepat terkait pajak dan peran wanita dalam program melek pajak ini. Mitra sangat antusias dengan penjelasan dan pendampingan yang diberikan oleh tim pengabdian. Luaran yang dicapai adalah perubahan mindset kader PKK Desa Kuto tentang pajak , jenis pajak dan peran pajak serta peran wanita dalam menuju kesadaran pajak telah berubah.
Manifestasi Carbon Emission Disclosure Ditinjau Melalui Karakteristik Perusahaan dan Trading Carbon Wahyuningsih, Rita; Hanifah, Umi; Meikhati, Ety
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 2 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i2.22171

Abstract

Climate change has evolved into a pressing global concern, prompting a concerted effort towards achieving net zero emissions as outlined in the Kyoto Protocol and Paris Agreement. In line with this urgency, this research focused on carbon emissions disclosure. This study aims to explore the determinants of carbon emissions disclosure among energy sector companies listed on the IDX between 2018 and 2022. Using a purposive sampling technique, we selected a sample of 17 companies based on predetermined criteria. Employing a quantitative approach, specifically panel data regression analysis, we investigated the influence of various factors including company size, profitability, company growth, media exposure, board gender diversity, and carbon trading on carbon emissions disclosure. The results show that the company growth and board diversity gender variables influence carbon emission disclosure, while the carbon trading variables and company characteristics which are proxied by company size, profitability, and media exposure do not affect carbon emission disclosure.
PELATIHAN PENGELOLAAN BANK SAMPAH UNTUK MENINGKATKAN PENDAPATAN KELUARGA IBU DAWIS BOUGENVILLE MASARAN SRAGEN Prastiwi, Putri Intan; Meikhati, Ety meikhati; Wahyuningtyas, Alin Wahyuningtyas; Kristanti, Bernadete Dinar Ayu
PENA DIMAS: Jurnal Pengabdian Masyarakat Vol 3, No 1 (2024): Pena Dimas: Jurnal Pengabdian Masyarakat
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/penadimas.v3i1.26008

Abstract

This community service program aims to enhance the understanding of the Dawis Bougenville community in Masaran, Sragen, regarding effective and sustainable waste bank management. The activities are conducted through socialization, training, and monitoring, employing the Asset-Based Community Development (ABCD) approach to maximize the utilization of local assets. Training includes financial management for the waste bank and practical workshops on crafting from waste materials as an income-generating initiative. The evaluation method applies comparative analysis using the Wilcoxon test to assess program effectiveness by comparing participants' understanding before and after training. Results indicate that participants have comprehensively grasped the material on waste and financial management, along with the skills to transform waste into economic opportunities. The program’s sustainability involves regular monitoring and support for establishing online and offline shops to boost productivity. This initiative is expected to positively impact household economies, foster local entrepreneurship, and support environmental sustainability through efficient waste management practices.
The Existence of Carbon Trading Through Profitability and Carbon Emission Disclosure as a Concretization of Net Zero Emission Hanifah, Umi; Meikhati, Ety
Proceeding of the International Conference Health, Science And Technology (ICOHETECH) 2024: Proceeding of the 5th International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/icohetech.v5i1.4206

Abstract

Global warming and climate change are problems that require entities or companies to respond to these phenomena, so hat companies are required to be responsible for environmental problems related to emissions resulting from company activities. This research aims to determine the effect of profitability and carbon emission disclosure on trading carbon in energy sector companies listed on the IDX in 2017-2021. This research usesa quantitative approach. Data analysis techniques use descriptive statistical analysis, calssical assumption testing and hypothesis testing. The research result show that profitability has no effect on trading carbon, while carbon emission disclosure as an effect on trading carbon. Profitability and carbon emission disclosure effect simultaneously on the trading carbon.
BERTAHAN DAN KEBERLANJUTAN PT. INDOFOOD SUKSES MAKMUR TBK MELALUI ANALISIS RASIO PROFITABILITAS: ANALISIS RASIO PROFITABILITAS Octa, Octavia Azizun M.P; Melita Ika; Ety Meikhati
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 4 No. 2 (2024): Vol 4 No 2 Tahun 2024
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/bismak.v4i2.4512

Abstract

This research was conducted to evaluate how a company has the ability to survive the Covid-19 pandemic and be sustainable through profitability ratio analysis. The object of this research is PT. Indofood Sukses Makmur Tbk. The data used in this research is secondary, namely in the form of an Annual Report taken from the Indofood CBP company website. The research results show that based on the profitability ratio analysis using GPM it is above the industry standard of 1.6%, meaning that the company's operational condition is in good condition. Based on the results of calculating the NPM, ROI and ROE ratios, it was concluded that the company was in poor condition because it was still below industry standards.
Professionalism and Literacy: Pillars of Work Readiness for Accounting Careers in the Modern Era Meikhati, Ety
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.986

Abstract

The digital transformation era has significantly reshaped the competencies required for workforce entry, particularly accounting. This study empirically examines the influence of professionalism, measured by accounting competency certification, and literacy, measured by digital and human literacy, on career readiness in accounting. A quantitative research design was employed, involving 97 accounting graduates from various universities in the Surakarta Residency area, selected using purposive sampling. The results indicate that accounting competency certification, digital literacy, and human literacy each significantly and positively affect accounting career readiness. Among these factors, human literacy exhibits the most substantial influence, underscoring the importance of critical thinking, emotional intelligence, empathy, collaboration, and ethical decision-making in preparing individuals' career readiness.
Tinjauan Remote Audit dan Skeptisisme Profesional Sebagai Penentu Kualitas Audit Friska Amelia Putri; Ety Meikhati; Umi Hanifah
Jurnal Manajemen Bisnis Digital Terkini Vol. 2 No. 3 (2025): Juli : Jurnal Manajemen Bisnis Digital Terkini
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumbidter.v2i3.691

Abstract

This study is motivated by the ongoing digital transformation across various fields, including audit practices. The advancement of information technology has encouraged the adoption of various innovations, one of which is remote auditing, which allows audits to be conducted without direct face-to-face interaction with clients. At the same time, maintaining audit quality has become increasingly complex, requiring auditors to demonstrate a high level of professionalism, particularly in terms of professional skepticism. Auditor professionalism—including critical thinking skills, objectivity, and integrity—plays a crucial role in delivering high-quality audit outcomes. The objective of this study is to analyze the influence of remote auditing and professional skepticism on audit quality in external audit firms located in the Surakarta area. This research uses a quantitative approach with a case study design. Data were collected through questionnaires distributed to external auditors selected using purposive sampling, focusing on those with experience in conducting remote audits. The collected data were then analyzed using multiple linear regression to determine the influence of each independent variable on audit quality. The results indicate that, partially, professional skepticism has a significant effect on audit quality. This finding suggests that the higher an auditor's level of professional skepticism, the better the quality of the audit produced. In contrast, remote auditing does not show a significant partial influence on audit quality. However, when analyzed simultaneously, both variables—remote auditing and professional skepticism—have a significant effect on audit quality. In other words, while the use of audit technology is important, human factors remain the primary determinant of audit effectiveness. The implications of this study encourage audit firms not only to invest in digital audit systems but also to place greater emphasis on enhancing the competence and professionalism of auditors.
THE ROLE OF STAKEHOLDERS IN THE IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTABILITY AT BUMDES JANTI JAYA Suhatmi, Erna Chotidjah; Meikhati, Ety; Qotimah, Khaifa Khusnul; Solekhah, Rista Ayu
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 5 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/8crhmj87

Abstract

Organizations are facing various challenges, including the impact of their activities on the surrounding environment. Green accounting is a field of accounting that records, measures, and reports the environmental impact of a company's operational activities, including costs and benefits. The implementation of green accounting has also begun at one of the BUMDes in Central Java, namely BUMDes Janti Jaya. Stakeholders are also suspected of having a strong influence in ensuring that the organization plays a good role in environmental management. This study aims to determine the role of stakeholders in the implementation of environmental accountability at BUMDes Janti Jaya. This study uses a qualitative descriptive approach with a case study method. Data collection was carried out through interviews in focus group discussion sessions. The data analysis method was carried out by developing a pentahelix model. Based on the research results, it can be seen that the implementation of environmental accounting has begun at BUMDes Janti Jaya, although there is not yet a major item in the financial report, but in the future it will be implemented. The involvement of internal and external stakeholders has actually occurred in overseeing the implementation of environmental accounting carried out by BUMDes. The involvement of internal stakeholders such as BUMDes administrators and external involvement in the pentahelix model occurs starting from five actors: academics, the private sector or business actors, the community, the government, and the media.
Integrasi Teknologi Informasi Akuntansi dan Proteksi Sistem Informasi Akuntansi terhadap Cybersecurity Accounting di Era Digital Sintiya Cahya Maulany; Ety Meikhati; Putri Intan Prastiwi
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1429

Abstract

This study aims to examine the influence of accounting information technology and accounting information system protection on cybersecurity accounting. Using a quantitative approach, data were collected through a structured survey of 100 respondents, selected using purposive sampling, and analyzed to assess the relationship between the research variables. The research instrument consisted of three main constructs: Accounting Information Technology (X1), Accounting Information System Protection (X2), and Cybersecurity Accounting (Y), each measured using 16 question items. Instrument validity testing revealed that 44 out of 48 items met the validity threshold, with correlation coefficients exceeding 0.300, while reliability analysis indicated Cronbach’s Alpha values greater than 0.60 for all variables, confirming internal consistency. Data analysis was performed using multiple linear regression. The results demonstrate that accounting information technology has a positive and statistically significant effect on cybersecurity accounting (coefficient = 0.264; p < 0.05), suggesting that the integration and optimization of technology in accounting processes contribute to enhanced cybersecurity practices. Conversely, accounting information system protection exhibits a negative and statistically significant effect on cybersecurity accounting (coefficient = -0.149; p < 0.05). This unexpected finding indicates that certain protective measures within accounting information systems may, under certain conditions, hinder cybersecurity performance, potentially due to implementation complexity, inadequate configuration, or user resistance. The regression model as a whole is statistically significant (F = 18.577; p = 0.000), with a coefficient of determination (R²) of 0.277. This implies that the two independent variables together explain 27.7% of the variance in cybersecurity accounting, while the remaining 72.3% is attributable to other factors not examined in this study.
Co-Authors Agustina Srirahayu Aida Nur Aini Aini, Aida Akhmed, Khabib Alia Ali, Nor Aishah Mohd Alpian Winarso Aji Andhita Kusuma Putri Antin Okfitasari Antin Okfitasari Antin Okfitasari, Antin Dewi Oktaviyanti Dhiva Ismi Fauziah Ely Nastiti, Faulinda Erna Chotidjah Suhatmi FAULINDA ELY NASTITI Friska Amelia Putri Kristanti, Bernadete Dinar Ayu Melita Ika Nur Aini, Aida Octa, Octavia Azizun M.P Okataviani, Intan Oktaviani, Intan Pipin Widyaningsih Putri Intan Prastiwi Qotimah, Khaifa Khusnul Rahmawati Indah Sari Retno Karunia Putri Rita Wahyuningsih Shofiyyatul Bariyyah Sintiya Cahya Maulany Siti Nur Azizah Solekhah, Rista Ayu Sopingi Suhatmi, Erna Chotidjah Sundari Sundari . Sundari Sundari Titik Setyaningsih Umi Hanifah Wahyuningsih, Rita Wahyuningtyas, Alin Wahyuningtyas Wijiyanto