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All Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat AFEBI Accounting Review Jurnal Ilmiah Edunomika (JIE) Journal of Islamic Accounting and Finance Research Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmu Ekonomi dan Bisnis Islam Hakam : Jurnal Kajian Hukum Islam dan Hukum Ekonomi Islam Journal Of Human And Education (JAHE) Sanskara Akuntansi dan Keuangan The Es Accounting and Finance Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat dan Riset Pendidikan RESLAJ: Religion Education Social Laa Roiba Journal JIMEKA
Ningsih, Tri Widyastuti
Universitas Islam Negeri Walisongo Semarang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Assessing the Impact of International Financial Reporting Standards (IFRS) through Bibliometric Research Loso Judijanto; Tri Widyastuti Ningsih; Indah Wati; Sri Adella Fitri
The Es Accounting And Finance Vol. 2 No. 01 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i01.166

Abstract

The present study evaluates the influence of International Financial Reporting Standards (IFRS) on scholarly literature through the utilization of bibliometric analysis. This study examines the frequency of occurrence of terms in a dataset consisting of renowned publications, thereby uncovering significant themes and areas of focus in IFRS research. Prominent terminology such as "Financial Reporting Standard," "Reporting," and "Accounting" indicate an exhaustive examination of the practical implementation of reporting standards and accounting principles. Underappreciated terminologies such as "Mandatory Adoption" and "Earnings Management" underscore intricate domains of inquiry, addressing the complexities and ramifications linked to the implementation of IFRS. The analysis reveals overarching themes such as sustained exploration, strategic considerations, and practical application, which offer valuable insights for both researchers and practitioners. The research contributes to the delineation of research priorities, the provision of instructional materials, the orientation of policy deliberations, and the resolution of pragmatic obstacles within the ever-evolving domain of IFRS research.
THE MODERATION EFFECT OF TRANSPARENCY ON THE INFLUENCE OF TAX AGGRESSIVENESS ON COMPANY VALUE (Case Study of Manufacturing Companies on the IDX from 2018 to 2022) Rini Novianti; Asri Ady Bakri; Eko Cahyo Mayndarto; Tri Widyastuti Ningsih; Mega Arisia Dewi
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11064

Abstract

This research is motivated by the importance of company value as an illustration of public trust in the company. This research aims to determine the effect of tax aggressiveness on company value in manufacturing companies on the BEI from 2018 to 2022 and how transparency acts as a moderation on company value in manufacturing companies on the BEI from 2018 to 2022. This research method is descriptive quantitative. The population of this research is manufacturing companies on the IDX from 2018 to 2022 with a sampling technique, namely purposive sampling. The data used is secondary data. The data analysis technique used is Moderated Analysis Regression (MRA) using SPSS 26 software. The results of this research show that 1) Tax aggressiveness has a positive and significant effect on company value in manufacturing companies on the BEI from 2018 to 2022, and 2) Transparency is able to moderate the effect tax aggressiveness on company value in manufacturing companies on the IDX from 2018 to 2022. This suggests that if manufacturing companies want to increase company value, then the company should increase tax aggressiveness and transparency.
THE ROLE OF THE FAMILY IN INSTILLING ISLAMIC-BASED BUSINESS ETHICS IN CHILDREN Karimullah, Suud Sarim; Efendi, Bahtiar; Sattar, Sattar; Ningsih, Tri Widyastuti
JURNAL HAKAM Vol 7, No 2 (2023)
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/jhi.v7i2.6972

Abstract

This study reveals the role of the family in instilling Islamic-based business ethics in children properly by the teachings of Islam. This study adopts the literature study method conducted with integrative literature analysis to obtain comprehensive and in-depth results related to the role of the family in the education of Islamic-based business ethics in children. By combining and synthesizing findings from a variety of relevant literature sources, this method enables a holistic and thorough investigation of this topic. The findings of this study state that families play a key role in shaping Islamic-based business ethics in children, which in turn contributes to the formation of ethical and sustainable business leaders in the future. The influence of the family on the development of children's business ethics covers various aspects, from risk management to stakeholder responsibility, as well as commitment to corporate social responsibility. In this context, the family serves as a role model and teaches children to conduct business with integrity, which will ultimately help create a generation of ethical, sustainable businesses that contribute positively to society and the environment.
PENGENALAN KECERDASAN BUATAN: BAGAIMANA AI MEMPENGARUHI KEHIDUPAN MANUSIA Ningsih, Tri Widyastuti; Zulkifli, Zulkifli; Machsunah, Yayuk Chayatun Machsunah; Ayuningtyas, Astika Ayuningtyas; Retnowati , Nurcahyani Dewi; Nugraheny, Dwi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.22405

Abstract

Pelatihan mengenai "Pengenalan Kecerdasan Buatan: Bagaimana AI Mempengaruhi Kehidupan Manusia" dilaksanakan secara daring dengan melibatkan peserta dari empat provinsi: Semarang, Kendari, Surabaya, dan Bantul Yogyakarta. Pelatihan bertujuan untuk meningkatkan pemahaman terhadap konsep kecerdasan buatan (AI) dan menjelajahi aplikasi praktisnya di berbagai sektor. Peserta, terdiri dari mahasiswa, dosen, dan masyarakat umum, aktif berpartisipasi dalam diskusi, kegiatan kelompok, dan demonstrasi praktis. Pelatihan ini menghasilkan peningkatan literasi AI, identifikasi aplikasi AI lokal, dan pembentukan jaringan untuk kolaborasi di masa depan. Umpan balik positif dan inisiatif tindak lanjut yang diidentifikasi menunjukkan keberhasilan pelatihan dalam membangun minat dan pengetahuan berkelanjutan tentang AI.
Pendampingan Pemanfaatan Teknologi Informasi dan Komunikasi dalam Meningkatkan Minat Belajar Akuntansi Pada Siswa SMKN 3 Surakarta: Pengabdian Triana Zuhrotun Aulia; Ayu Puspita Sari; Eko Sudarmanto; Tri Widyastuti Ningsih; Umi Haryani; Zuliyati; M. Dedy Eko Trisyono Safari
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.1037

Abstract

Program Pengabdian kepada Masyarakat yang diselenggarakan oleh Ikatan Cendekiawan Muda Akuntansi (ICMA) di SMKN 3 Surakarta bertujuan untuk meningkatkan minat belajar siswa pada mata pelajaran Akuntansi melalui pemanfaatan Teknologi Informasi dan Komunikasi (TIK). Metode yang digunakan dalam program ini meliputi pelatihan penggunaan software akuntansi, workshop pemanfaatan aplikasi pembelajaran online, pendampingan penerapan TIK dalam tugas-tugas akuntansi, serta monitoring dan evaluasi. Pendekatan ini dirancang untuk memberikan pengalaman pembelajaran yang interaktif dan aplikatif, sehingga siswa dapat memahami konsep-konsep Akuntansi secara lebih kontekstual dan efektif. Hasil program menunjukkan adanya peningkatan signifikan dalam motivasi belajar siswa, terutama dalam memahami dan menerapkan materi Akuntansi. Selain itu, siswa juga berhasil menguasai keterampilan digital yang dapat mendukung proses pembelajaran mereka. Program ini diharapkan dapat menjadi model bagi sekolah-sekolah lain dalam memanfaatkan teknologi untuk meningkatkan kualitas pendidikan. Keberhasilan ini membuka peluang untuk pengembangan pendekatan serupa dalam berbagai bidang studi lainnya.
The Role Of Village-Owned Enterprises In Increasing Green Economic Development In Villages Mulastih, Listiana Sri; Rohmah , Umdah Aulia; Hardayu, Audisty Prana; Ningsih, Tri Widyastuti; Syofya, Heppi
Journal Of Human And Education (JAHE) Vol. 4 No. 1 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i1.592

Abstract

This article comes from the author's service in the villages of Bulak and Bandar Baru for 1 month in these villages. This dedication began with the writer/devotee's sense of concern for villages that have great potential to be invaded by radicalism. This program is also a priority for BNPT and the Government of the Republic of Indonesia. "National preparedness as part of prevention is mandated by law, and we will implement this in village strengthening activities later, because if villages are ready, there is no room for terror groups to invite young people to become part of them," said the Commissioner General. Pol. Boy Rafli Amar. The results in this article show 1). One of the places where radicalism has the potential to enter is rural areas due to education, literacy and so on. 2). The teaching of religious moderation is a teaching that upholds the values of tolerance, four, and so on by relaxing the rules in religion. 3). Therefore, the writer/devotee decided to carry out education on religious moderation in order to counter radicalism in rural areas. This program is also in line with the BNPT and Indonesian Government programs.
The Influence of Tax Literacy on Tax Compliance With Tax Sanctions as A Moderating Variable Tri Widyastuti Ningsih
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 6 (2024): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i6.3406

Abstract

This research is quantitative research with an exploratory approach. The data used in this research is primary data that researchers obtained from various sources from all over, starting from journals, books, scientific articles, and other things that are usually used in every scientific research. The data used is primary data obtained directly through distributing questionnaires as an instrument. This data was collected and then analyzed using the smart PLS 4.0 analysis tool. The result in this article show the Tax Literacy variable can have a positive relationship and a significant influence on Tax Compliance because the P-Values ​​value is positive and is below the 0.05 significance level, namely 0.002. These results indicate that a good understanding of increasing Tax Literacy can make people aware of the importance of taxes, their benefits for the general public, themselves as individuals, and other things. In line with the explanation above, in row d below, the third table of Path Coefficients above also shows similar results if the Tax Sanctions variable can strengthen the influence of the Tax Literacy variable on Tax Compliance because the direction of the P-Vlues value is positive and is below the 0.05 significance level, namely 0,000
The Influence of Intellectual Capital on Company Value With Share Value As A Moderating Variable Mahdi, Mahdi; Sasono, Heri; Ningsih, Tri Widyastuti; Permana, Riko Mersandro; Pratiwi, Dini
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

Intellectual Capital merupakan salah satu faktor yang sangat penting dalam meningkatkan nilai perusahaan karena banyaknya sumber daya modal baik berupa material, visi dan misi yang diinginkan, maupun proyek yang direncanakan harus dibarengi dengan Intellectual Capital yang baik. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh Intellectual Capital terhadap Nilai Perusahaan. Berbeda dengan penelitian sebelumnya, penelitian ini menggunakan variabel Nilai Saham sebagai variabel moderasi yang diyakini peneliti dapat memperkuat hubungan kedua variabel di atas. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan eksploratif. Penelitian ini dilakukan pada perusahaan manufaktur di BEI tahun 2015-2020 dengan menggunakan data sekunder. Hasil penelitian menunjukkan bahwa variabel Intellectual Capital mempunyai hubungan positif dan pengaruh signifikan terhadap variabel Nilai Perusahaan dan variabel Nilai Saham dapat memoderasi kedua variabel tersebut.
PELATIHAN MANAJEMEN PENGELOLAAN KEUANGAN: LANGKAH-LANGKAH MENUJU KESEJAHTERAAN FINANSIAL Suprapto, Suprapto; Ningsih, Tri Widyastuti; Purnama, Yulian; Waromi, Juliana; Rofingatun, Siti; Falah, Syaikhul
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.25895

Abstract

Pengabdian kepada Masyarakat ini bertujuan memberdayakan mahasiswa dari empat perguruan tinggi di tiga provinsi di Indonesia dengan keterampilan manajemen keuangan yang esensial. Dilaksanakan melalui platform daring, khususnya Zoom Cloud Meeting, pelatihan berfokus pada perencanaan anggaran, investasi, manajemen utang, dan langkah praktis lainnya menuju kesejahteraan finansial. Kolaborasi melibatkan pendidik dari Universitas Antakusuma di Kalimantan Tengah, Universitas Islam Negeri Walisongo Semarang, UIN Prof. K.H. Saifuddin Zuhri Purwokerto di Jawa Tengah, dan Universitas Cendrawasih di Jayapura, Papua. Peserta, mahasiswa dari keempat kampus, mendapatkan wawasan mengenai pengelolaan keuangan pribadi yang efektif, antisipasi terhadap tantangan finansial, dan pengembangan kebiasaan finansial positif. Proyek ini bertujuan memberikan kontribusi pada peningkatan literasi keuangan dan kesejahteraan mahasiswa serta merintis dasar untuk inisiatif masa depan.
THE MODERATION EFFECT OF TRANSPARENCY ON THE INFLUENCE OF TAX AGGRESSIVENESS ON COMPANY VALUE (Case Study of Manufacturing Companies on the IDX from 2018 to 2022) Novianti, Rini; Bakri, Asri Ady; Mayndarto, Eko Cahyo; Ningsih, Tri Widyastuti; Dewi, Mega Arisia
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11064

Abstract

This research is motivated by the importance of company value as an illustration of public trust in the company. This research aims to determine the effect of tax aggressiveness on company value in manufacturing companies on the BEI from 2018 to 2022 and how transparency acts as a moderation on company value in manufacturing companies on the BEI from 2018 to 2022. This research method is descriptive quantitative. The population of this research is manufacturing companies on the IDX from 2018 to 2022 with a sampling technique, namely purposive sampling. The data used is secondary data. The data analysis technique used is Moderated Analysis Regression (MRA) using SPSS 26 software. The results of this research show that 1) Tax aggressiveness has a positive and significant effect on company value in manufacturing companies on the BEI from 2018 to 2022, and 2) Transparency is able to moderate the effect tax aggressiveness on company value in manufacturing companies on the IDX from 2018 to 2022. This suggests that if manufacturing companies want to increase company value, then the company should increase tax aggressiveness and transparency.
Co-Authors Asri Ady Bakri Audisty Prana Hardayu Ayu Puspita Sari Ayuningtyas, Astika Ayuningtyas Bahtiar Efendi Bakri, Asri Ady Daniel Tulasi Dea Feby Septiani Dwi Nugraheny, Dwi Eko Andi Riyanto Eko Cahyo Mayndarto Fiina Ishmatul Maula Heni Pujiastuti Heppi Syofya, Heppi Imam Yahya Indah Wati Irma Istiariani Juliana Waromi, Juliana Karimullah, Suud Sarim Kusiyah Loso Judijanto M. Dedy Eko Trisyono Safari Machsunah, Yayuk Chayatun Machsunah Mahdi Mahdi, Mahdi Mayndarto, Eko Cahyo Mega Arisia Dewi Mesak Yandri Masela Mulastih, Listiana Sri Nining Sulistyowati Nurjanna Ladjin Permana, Riko Mersandro Pratiwi, Dini Purnama, Yulian Ratno Agriyanto Retnowati , Nurcahyani Dewi Rini Novianti Rini Novianti Riyanto, Eko Andi Rohmah , Umdah Aulia Ryketeng, Masdar Sasono, Heri Sattar Sattar, Sattar Setyo Budi Hartono Siti Aisyah Siti Rofingatun Sudarmanto, Eko Suprapto Suprapto Syaikhul Falah Tanti Widia Nurdiani Triana Zuhrotun Aulia Tumija ulyana, wahdaul Umi Haryani Zuliyati