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All Journal Excellent Akuisisi : Jurnal Akuntansi EKSPANSI Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Riset Akuntansi Aksioma Performance : Jurnal Bisnis dan Akuntansi Jurnal Riset Akuntansi Politala Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Budimas : Jurnal Pengabdian Masyarakat AKMENIKA Muttaqien; Indonesian Journal of Multidiciplinary Islamic Studies Jurnal Ilmiah Wahana Pendidikan Jurnal Pengabdian kepada Masyarakat Economic Reviews Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Mandiri: Jurnal 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 Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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.
PENGARUH SUSTAINABILTY REPORT, INTELLECTUAL CAPITAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023 Riyadhita, Vanisa; Septiawati, Rohma; Nasihin, Ihsan
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2: 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.v15i2.4318

Abstract

This study aims to examine the sustainability report, intellectual capital and company size on the company's value whether or not it affects companies operating in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The method used in the research is the quantitative method. The population in this study is energy companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sample used was 9 companies, the selection of samples was taken based on selection techniques through a number of predetermined criteria (purposive samoling). The data used is secondary data with data collection techniques in the form of documentation. The software used to analyze the relationship between independent variables and dependent variables is SmartPLS version 4 using outer model analysis, inner model analysis and hypothesis testing. The results of the study show that sustainability report and intellectual capital have a negative effect on company value, while company size has a positive effect on company value.
PENGARUH PENERAPAN BIAYA LINGKUNGAN, KINERJA LINGKUNGAN DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN (STUDI PERUSAHAAN BASIC MATERIAL DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2021-2023) Maharani, Nurulzahra Deswita; Septiawati, Rohma; Fitriana, Avincennia Vindy
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/6yshqv72

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh biaya lingkungan, kinerja keuangan, serta struktur modal terhadap kinerja keuangan pada perusahaan manufaktur sektor basic material dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan sampel 21 perusahaan manufaktur analisis data dilakukan menggunakan SmartPLS. Hasil penelitian ini menunjukan biaya lingkungan dan struktur modal berpengaruh positif dan signifikan terhadap kinerja keuangan, kinerja lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan. Kesimpulan dari penelitian ini pengeluaran biaya serta pengelolaan struktur modal yang baik merupakan faktor penting dalam peningkatan kinerja keuangan perusahaan, dampak kinerja lingkungan belum terlihat signifikan terhadap profitabilitas dalam jangka pendek.
Branding dan Digital Marketing dalam Optimalisasi Laba dan Financial Sustainability UMKM Septiawati, Rohma; Wibowo, Rivan; Apriani Sujaya, Fista; Maemunah, Mumun; Agus Ariffianto, Moch; Husenudin, Abdul
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1116

Abstract

This study aims to analyze the role of branding and digital marketing in optimizing profit and financial sustainability of Jamu Bu Bekti MSME in Karawang. This research uses a qualitative approach with observation and interview methods with the business owner. The results show that branding builds business identity and consumer trust, leading to increased sales. Digital marketing expands market reach and enhances customer engagement, thereby increasing revenue. The combination of both contributes to profit growth that supports the long-term financial sustainability of MSMEs. Therefore, branding and digital marketing are important factors in strengthening MSME competitiveness in the digital era.
Pengaruh Sales Growth dan Ketidakpastian Lingkungan Terhadap Tax Avoidance Pada Perusahaan Pertambangan Anggraeni, Puput; Septiawati, Rohma; Ardiansyah, Hendri Nur
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Februari - Mei 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i1.1510

Abstract

Penelitian ini bertujuan untuk melakukan analisis empiris mengenai pengaruh variabel sales growth dan ketidakpastian lingkungan terhadap keputusan tax avoidance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Menggunakan metode purposive sampling, penelitian ini menetapkan 30 perusahaan sebagai sampel akhir setelah mengeliminasi data ekstrem untuk menjaga kualitas data analisis. Teknik analisis data menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM) melalui SmartPLS 4. Hasil penelitian menunjukkan bahwa sales growth berpengaruh signifikan terhadap tax avoidance. Hal ini menunjukkan bahwa peningkatan volume penjualan mendorong manajeme bertindak oportunistik untuk meminimalkan beban pajak untuk menjaga profitabilitas di mata investor. Ketidakpastian lingkungan tidak berpengaruh signifikan, mengindikasikan bahwa fluktuasi kondisi eksternal tidak secara otomatis mengubah kebijakan pajak perusahaan yang lebih mengutamakan pendalian risiko operasional jangka panjang.   This study aims to conduct an empirical analysis of the influence of sales growth and environmental uncertainty on tax avoidance decisions in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Using a purposive sampling method, this study selected 30 companies as the final sample after eliminating outliers to maintain data quality. The data analysis technique used Partial Least Squares-Structural Equation Modeling (PLS-SEM) through SmartPLS 4. The results show that sales growth has a significant effect on tax avoidance. This suggests that increasing sales volume encourages management to act opportunistically to minimize the tax burden and maintain profitability in the eyes of investors. Environmental uncertainty does not have a significant effect, indicating that fluctuations in external conditions do not automatically change corporate tax policies that prioritize controlling long-term operational risks.
STRATEGI BRANDING DAN PENCATATAN KEUANGAN SEDERHANA UNTUK MENINGKATKAN DAYA SAING UMKM DESA CINTAWARGI Septiawati, Rohma; Puspitasari, Meliana; Maemunah, Mumun; Savitri, Citra; Agus Ariffianto, Moch; Wibowo, Rivan
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 12 (2026): Mei 2026
Publisher : Bajang Institute

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

Abstract

This community service program aims to improve the competitiveness of MSMEs in Cintawargi Village through the implementation of appropriate branding strategies and simple financial record-keeping. The background of this study stems from the phenomenon of low branding literacy and the limited awareness among MSME actors regarding the importance of simple bookkeeping as a basis for business decision-making. The implementation method involved mentoring, training, and direct application with partner MSMEs. The results of the study show an improvement in understanding of digital branding, the implementation of simple record-keeping, and improvements in financial management that support competitiveness. The recommendations emphasize the importance of continuous support from local government and academics in assisting MSMEs
Co-Authors Agus Ariffianto, Moch Agus, Moch Agus Ariffianto Anggraeni, Puput Apriani Sujaya, Fista Ardiansyah, Hendri Nur Arimurti, Trias Arman Paramansyah Astriani, Devi Azmi, Alya Dian Nurul Cahyani, Alfina Daiva, Arya Dewi, Rizka Hamala Dhevindy Damayanti Fatihah, Dhea Imroatul Fitriana, Avincennia Vindy Halimatu Saad, Putri Harahap, Puspita Wulandari Hidayat, Ferdyansyah Husenudin, Abdul Istianingsih Isyanto, H. Puji Juvanti, Aulia Kiryanto Kiryanto Kulsum, Nursinda Lilis Lasmini Lukita, Carolyn Maharani, Nurulzahra Deswita Marina, Nina Marliani, Sari Mila Maulida Mumun Maemunah Mutmainah, Muti Siti Nasihin, Ihsan Nurfadila, Dida Oktaviani, Susi Purwandari, Dian Puspitasari, Meliana Rachpriliani, Awalia Rachpriliani, Awaliawati Rahayu, Septiana Riyadhita, Vanisa saniah saniah Savitri, Citra Shabira, Adella Haifa Sujaya, Fista A. Sujaya, Fista Apriani Suliawati, Mega Suryadipraja, Rian Permana Suryani, Sevi Indah Triana, Zhenata Rizki Ubaidillah, Raka Wibowo, Rivan Widya, Aishah Yani, Dini Yanti Yanti Yanti Yuliyana, Yuliyana Zahra Kamila, Maulidiya