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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 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 Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Gici Jurnal Keuangan dan Bisnis 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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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.
SISTEM PENGGAJIAN PEGAWAI RUMAH SAKIT X DENGAN POLA REMUNERASI DALAM RANGKA EFISIENSI BIAYA DAN PENINGKATAN PRODUKTIVITAS PADA ERA JKN Wibowo, Rivan; Septiawati, Rohma; Rachpriliani, Awalia; Halimatu Saad, Putri; Zahra Kamila, Maulidiya; Juvanti, Aulia
Jurnal Gici Jurnal Keuangan dan Bisnis Vol 17 No 2 (2025): Jurnal Gici Jurnal Keuangan dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi GICI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/jkb.v17i2.445

Abstract

The Indonesian government has committed to implementing a health insurance program, which began in January 2014, and encourages every hospital to participate in the National Health Insurance (JKN) program. The JKN program, which previously used a fee-for-service payment system, has changed from a fee-for-service system, meaning patients are charged according to the hospital's rates. This has changed to universal coverage, a prospective payment system based on the INA-CBGs reference rate. This is to ensure proper hospital management and efficiency and increased productivity. Currently, many hospitals still use payroll standards that refer to employee groups without considering remuneration patterns. Therefore, to achieve cost efficiency and increase productivity, a payroll system with a remuneration pattern is necessary
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 Agus, Moch Agus Ariffianto Apriani Sujaya, Fista Arimurti, Trias Astriani, Devi Azmi, Alya Dian Nurul Cahyani, Alfina Daiva, Arya Dewi, Rizka Hamala 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 Lukita, Carolyn Marina, Nina Marliani, Sari Mila Maulida Mutmainah, Muti Siti Nasihin, Ihsan Nurfadila, Dida Oktaviani, Susi Paramansyah, Arman Purwandari, Dian Puspitasari, Meliana Rachpriliani, Awalia Rachpriliani, Awaliawati Rahayu, Septiana 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