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All Journal Excellent Akuisisi : Jurnal Akuntansi EKSPANSI SEIKO : Journal of Management & Business Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Riset Akuntansi Aksioma Jurnal Riset Akuntansi Politala Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Budimas : Jurnal Pengabdian Masyarakat AKMENIKA Jurnal Ilmiah Wahana Pendidikan Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Innovative: Journal Of Social Science Research Enrichment: Journal of Multidisciplinary Research and Development Journal of Management Accounting, Tax and Production Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat dan Penelitian Terapan
Septiawati, Rohma
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Sosialisasi Sistem Informasi Akuntansi Anggaran Dana Kas Kecil UMKM di Sasana Suksa School Pattani Thailand Yanti; Savitri, Citra; Septiawati, Rohma; Sujaya, Fista Apriani; Rahayu, Septiana; Istianingsih
Jurnal Pengabdian Masyarakat dan Penelitian Terapan Vol. 3 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Penelitian Terapan (April - Juni 2025)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jpmpt.v3i2.912

Abstract

Pengabdian dilakukan di sasana suksa school Pattani Thailand. Tujuan dari pengabdian ini adalah untuk mengsosialisasikan system informasi Akuntansi anggaran dana kas kecil kepada siswa menengah atas . Metode yang digunakan dalam pengabdian ini adalah dengan datang langsung dan memberikan pemahaman langsung tentang pentingnya mempelajari system informasi anggaran dana kas kecuil khususnya siswa menengah atas di sasana susksa school. Kegiatan diawali dengan pendampingan sosialisasi sistem informasi akuntansi anggaran dana kas kecil UMKM, dimulai sisisalisasi system informasi akuntansi selanjutnya sosialisasi penyusunan anggaran dana kas kecil untuk UMKM, Permasalahan yang muncul dalam Pengabdian masyarakat ini adalah Terjadinya Error pada aplikasi Microsoft Excel dikarenakan koneksi LAN yang kurang baik, karena keterbatasan infrastruktur dan teknolgi sehingga koneksi antara komputer tempat menyimpan data Microsoft Excel dengan komputer lain terputus,kurangnya keterampilan teknis : keterampilan semua peserta pengabdian siswa dan siswi sasana suksa school masih sangat terbatas .Kesalahan penggunaan rumus dalam penginputan data seperti tanggal, nama dan keterangan yang disebabkan oleh human error ini dapat berakibat fatal maka sebisa mungkin harus dihindari.
The Influence of Green Accounting, Tax Aggressiveness and Media Exposure on Corporate Social Responsibility Disclosure Triana, Zhenata Rizki; Septiawati, Rohma; Rachpriliani, Awaliawati
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.9666

Abstract

Environmental and Social Responsibility is a vital aspect that every company must address to create sustainable profits. Factors influencing corporate social responsibility disclosure include green accounting, tax aggressiveness, and media exposure. This quantitative study is designed to explore the impact of green accounting, tax aggressiveness, and media exposure on corporate social responsibility disclosure. Using secondary data from 80 LQ45 companies listed on the Indonesia Stock Exchange during the 2019-2022 period, this study applied purposive sampling and Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis using SmartPLS 3 software. The findings show that green accounting and tax aggressiveness have a positive influence on corporate social responsibility disclosure, while media exposure has no meaningful influence. This indicates that sustainable accounting practices and companies' strategies to reduce their tax burden aggressively contribute positively to their CSR transparency
PENGARUH PERSEPSI PEMILIK ATAS TUJUAN LAPORAN KEUANGAN DAN PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM (Studi pada UMKM di Kecamatan Cikarang Utara) Dhevindy Damayanti; Lasmini, Lilis; Septiawati, Rohma
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 15 No 2 (2023)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v15i2.5528

Abstract

This research aims to examine the influence of owner perceptions of the purpose of financial reports and understanding of accounting on the quality of MSME financial reports (study of MSMEs in North Cikarang District). The population in this study was 172 MSMEs in North Cikarang District. The sampling technique used in this research was a random sampling technique, with a sample of 120 respondents determined using the Slovin formula. The subjects of this research are MSMEs in North Cikarang District. Data collection uses a questionnaire, to analyze the relationship between variables using IBM SPSS 26. The results of the research show that the owner's perception of the purpose of financial reports and understanding of accounting influence the quality of financial reports.
Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan dan Sosialisasi Perpajakan terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan di Kecamatan Telukjambe Timur Hidayat, Ferdyansyah; Lasmini, Lilis; Septiawati, Rohma
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Realisasi pendapatan Pajak Bumi dan Bangunan di Kecamatan Telukjambe Timur tidak sesuai target pada tahun 2018 – 2022, pendapatan terendah pajak bumi dan bangunan ada pada tahun 2022 sebesar 47,94%. Penelitian ini bermaksud memberikan pengujian serta menganalisis Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak dalam membayar Pajak Bumi dan Bangunan. Jenis penelitian yang dipergunakan yaitu penelitian kuantitatif deskriptif dengan memakai jenis data primer. Populasi yang dipakai yakni wajib pajak dengan domisili di Kecamatan Telukjambe Timur. Sampel sejumlah 100 responden menerapkan rumus perhitungan Slovin melalui Teknik pengambilan sampel mengaplikasikan Cluster Random Sampling dan diolah melalui penggunaan program SPSS Versi 25. Metode analisis yang diterapkan yakni uji kualitas data, uji asumsi klasik, uji hipotesis serta analisis regresi linear berganda. Hasil dari penelitian ini menunjukan bahwa secara parsial dan simultan, Kesadaran Wajib Pajak, Sanksi Perpajakan dan Sosialisasi Perpajakan memberikan pengaruh terhadap Kepatuhan Wajib Pajak.
Differential Accounting Analysis in Decision Making or Buying Internet Vouchers on Haikal Tronik Harahap, Puspita Wulandari; Isyanto, Puji; Septiawati, Rohma
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 6 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i6.38

Abstract

Business development in this digital era has encouraged many companies to innovate in order to maximize profits. This has driven management to make precise final decisions, one of which is using differential accounting analysis as a tool to analyze options between produce or purchase internet vouchers from Haikal Tronik. The purpose of this research is to examine the cost-effectiveness of Haikal Tronik's expenses using differential accounting analysis, particularly in decision-making between producing or purchasing products from an internet voucher supplier. The research method employed is quantitative descriptive. The data obtained include interview results, the company's general profile, direct documentation, and data related to costs incurred in relation to internet vouchers during Haikal Tronik's operations. These data were processed by classification and comparison between the alternatives of producing and purchasing. The research results from the differential accounting perspective show that if Haikal Tronik chooses to buy from the supplier, it will gain a profit of Rp 97,015,524. On the other hand, if it chooses to produce in-house, the resulting profit will be Rp 33,157,220. Therefore, purchasing is a more profitable option than producing internet vouchers.
Pengaruh Pengetahuan Akuntansi, Tingkat Pendidikan, Motivasi Kerja Dan Pengalaman Usaha Terhadap Penggunaan Informasi Akuntansi Pada Pelaku Umkm (Studi Pada Pelaku UMKM Di Kecamatan Tempuran Di Karawang) Marina, Nina; Lasmini, Lilis; Septiawati, Rohma
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 4 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10530622

Abstract

Tujuan dalam penelitian ini adalah untuk mengetahui, menguji dan menganalisis pengaruh pengetahuan akuntansi, tingkat pendidikan, motivasi kerja dan pengalaman usaha secara simultan terhadap penggunaan informasi akuntansi pada pelaku UMKM.
Pengaruh Sustainability Report (SR), Corporate Social Responsibility (CSR) Dan Leverage Terhadap Tax Advoidance Suliawati, Mega; Septiawati, Rohma; Rachpriliani, Awaliawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.4086

Abstract

Tax avoidance, especially if done through tax planning, is a legitimate way to reduce taxes while still complying with tax rules. This study aims to determine the influence of leverage, sustainability report (SR), and corporate social responsibility (CSR) on tax avoidance. Secondary data is one type of data used in this quantitative research procedure. Samples were taken from nineteen mining companies listed on the Indonesia Stock Exchange (IDX) and produced 94 samples between 2018 and 2022. IBM SPSS 26 software was used as a test tool in this study. Sampling was done using purposive sampling techniques
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA KELOMPOK WANITA PKK DI DESA LINGGARSARI Fatihah, Dhea Imroatul; Septiawati, Rohma; Yani, Dini
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

Abstract

Dengan diberikannya pengetahuan dan pelatihan kepada ibu-ibu PKK terkait penyusunan laporan keuangan diharapkan mampu mengatasi kendala dan permasalahan dalam proses penyusunan keuangan yang baik dan benar. Dalam pelaksanaannya dilakukan dengan beberapa tahapan, dimulai dari tahap perencanaan dan persiapan dilanjutkan dengan tahap pelaksanaan dilengkapi dan diakhiri dengan tahap evaluasi. Hasil dari pelaksanaan kegiatan ini menunjukkan bahwa sebelum pelaksanaan kegiatan ibu PKK di desa Linggarsari kurang memahami mengenai laporan keuangan, namun setelah pelaksanaan kegiatan dilakukam ibu PKK di desa Linggarsai telah memahami dan dapat meningkatkan kemampuan Ibu PKK dalam membuat laporan keuangan PKK secara personal maupun berkelompok.
IMPLEMENTASI CSR DAN BIAYA LINGKUNGAN DALAM MENDUKUNG SUSTAINABLE DEVELOPMENT DI PT TENANG JAYA SEJAHTERA Ubaidillah, Raka; Septiawati, Rohma; Purwandari, Dian
Jurnal Riset Akuntansi Politala Vol 8 No 3 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i3.600

Abstract

This study analyzes the implementation of Corporate Social Responsibility (CSR) and environmental costs in supporting sustainability practices at PT Tenang Jaya Sejahtera. The method used is descriptive qualitative through observation and interviews to explore the reality of implementation in the field. The results show that the company's CSR program includes free healthcare services, social assistance, and the utilization of waste into useful products. Environmental cost management is realized through investments in waste processing technology and emission control. The integration of these two aspects strengthens the achievement of the Triple Bottom Line principle and contributes to social, economic, and environmental sustainability. These findings emphasize the importance of continuous innovation and evaluation so that CSR programs remain effective and relevant to community needs and environmental regulatory demands.
Co-Authors Arimurti, Trias Astriani, Devi Azmi, Alya Dian Nurul Cahyani, Alfina Carolyn Lukita Dhevindy Damayanti Fatihah, Dhea Imroatul Halimatu Saad, Putri Harahap, Puspita Wulandari Hidayat, Ferdyansyah Istianingsih Isyanto, H. Puji Juvanti, Aulia Kiryanto Kiryanto Kulsum, Nursinda Lilis Lasmini Marina, Nina Mila Maulida Mutmainah, Muti Siti Nasihin, Ihsan Oktaviani, Susi Purwandari, Dian Puspitasari, Meliana Rachpriliani, Awalia Rachpriliani, Awaliawati Rahayu, Septiana Savitri, Citra Shabira, Adella Haifa Sujaya, Fista A. Sujaya, Fista Apriani Suliawati, Mega Suryani, Sevi Indah Triana, Zhenata Rizki Ubaidillah, Raka Wibowo, Rivan Yani, Dini Yanti Yanti Yanti Yuliyana, Yuliyana Zahra Kamila, Maulidiya