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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Dinamika Jurnal Pendidikan Dasar SAR (Soedirman Accounting Review): Journal of Accounting and Business Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Analisa Akuntansi dan Perpajakan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Indonesian Journal of Multidisciplinary Science Journal of Accounting and Finance Management (JAFM) Prosiding University Research Colloquium Paradoks : Jurnal Ilmu Ekonomi Ranah Research : Journal of Multidisciplinary Research and Development IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Pengabdian Kepada Masyarakat Kalam JIFA (Journal of Islamic Finance and Accounting)
Pandansari, Tiara
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Peningkatan Kapasitas Pengusaha Mikro dengan Pelatihan Pengelolaan Keuangan: IBM pada Usaha Mikro Kecamatan Kembaran, Kabupaten Banyumas Handayani, Erna; Pandansari, Tiara; Hapsari, Ira
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 3 No. 3 (2024): Pemberdayaan Potensi Masyarakat Untuk Peningkatan Kemampuan Hidup Sehat
Publisher : Prisani Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70704/jpk.v3i3.293

Abstract

Micro businesses are important amidst the problems of unemployment and economic problems in society. Banyumas Regency, especially in Kembaran District, has more than 3,084 micro-enterprises which really need attention and support from the government, community institutions, especially universities. There are many challenges faced by micro entrepreneurs, both in terms of capital, marketing and management. Limited human resources and management, especially in terms of financial management, is one of the focuses that requires assistance from universities. Therefore, this community service activity is aimed at increasing awareness, understanding and knowledge of micro business financial management with the ultimate aim of improving business performance. The training is not just an introduction, but also practice in using financial management formats with simple Excel-based applications.
Auditor reputation and sharia bond ratings: Evidence from Indonesia Pandansari, Tiara
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 2 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i2.6393

Abstract

Sharia bonds, a segment within the realm of Islamic finance, has demonstrated significant growth over the last decade, emerging as one of the fastest-growing sectors in the industry. This study aimed to analyze the effect of liquidity, profitability, leverage, maturity, and auditor's reputation on sharia bonds ratings. The data collection method used is secondary data sourced from the company's financial statements. The population in this study are companies that issue sharia bonds on the Indonesia Stock Exchange. Sampling using the purposive sampling method with 17 with certain criteria. The data were analyzed using SPSS version 22. The analysis used is ordinal logistic regression analysis. The results showed that liquidity and leverage had no effect on the sharia bond's rating. The profitability, maturity, and reputation of auditors negatively affect the rating of sharia bonds. Sharia-compliant bonds, also known as Sukuk, have a substantial impact on the Islamic finance sector and contribute to the advancement of the global Islamic banking and finance industry. These bonds serve as a means for governments, corporations, and institutions to secure capital while adhering to the principles of Sharia law. They attract investors who prioritize investments that align with their religious beliefs and ethical values.
INTELLECTUAL CAPITAL DISCLOSURE OF COMMERCIAL BANKS IN INDONESIA: AUDIT COMMITTEE COMPETENCY AND THE MODERATING ROLE OF CORPORATE OWNERSHIP Fauzan, Muhammad Abilio; Pratama, Bima Cinintya; Hariyanto, Eko; Pandansari, Tiara
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6 No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.7153

Abstract

This study aims to examine the effect of aspects of good corporate governance, namely audit committee competence and concentration of ownership and institutional ownership on Intellectual Capital Disclosure, and consider the moderating effect of concentration of ownership and institutional ownership on Intellectual Capital Disclosure. This study used a sample of conventional banks registered with the Financial Services Authority with a sample of 41 conventional banks during the 2017-2021 period. This study uses panel data regression model analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests (Breusch-Pagan, likelihood tests, hausman tests), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use the random effect model to examine the relationship between variables in the regression model 1, and the fixed effect model in the regression model 2. This study reveals that the audit committee competency variable has a positive effect on Intellectual Capital Disclosure. The ownership concentration variable has no effect on Intellectual Capital Disclosure. Institutional ownership variable has no effect on Intellectual Capital Disclosure. Meanwhile, this study cannot prove the role of the ownership concentration variable in strengthening or weakening the competence of the audit committee on Intellectual Capital Disclosure. Meanwhile, the institutional ownership variable weakens the relationship between audit committee competence and Intellectual Capital Disclosure.
THE INFLUENCE OF SYSTEM QUALITY, INFORMATION QUALITY, SERVICE QUALITY AND COMPUTER ANXIETY ON USER SATISFACTION IN THE DANA APPLICATION Fatmawati, Erina Farah; Fitriati, Azmi; Fakhruddin, Iwan; Pandansari, Tiara
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12210

Abstract

This research aims to determine the influence of system quality, information quality, services quality and computer anxiety on user satisfaction of dana application. Sampling in this research used to Accidental Sampling technique with a sample size of 100 respondents who used the dana application. The analytical method used is Structural Equation Modeling (SEM) with a Partial; Least Square (PLS) approach. The research results show that system quality and service quality have a positive effect on dana application user satisfaction. Meanwhile, information quality and computer anxiety have no effect on user satisfaction with dana application.
Pemberdayaan Warga Aisyiyah Kecamatan Lumbir melalui Pemanfaatan Lahan Sempit dengan Produksi Tanaman Hidroponikan Tubastuvi, Naelati; Pandansari, Tiara; Rahmawati, Ika Yustina
Prosiding University Research Colloquium Proceeding of The 8th University Research Colloquium 2018: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

Kegiatan IbM ini bertujuan untuk memberikan pelatihan mengenai pemanfaatan lahan sempit melalui media hidroponikan dan usaha produktif berbasis teknologi hidroponik. Kegiatan IbM dilakukan pada kelompok Pengurus dan anggota Aisiyah Cabang Lumbir Kabupaten Banyumas. Kegiatan ini dilakukan oleh tim pelaksana dari fakultas ekonomi Universitas Muhammadiyah Purwokerto. Hasil dari kegiatan ini adalah Proses pelaksanaan praktek produksi tanaman hidroponik sangat menarik antusias dan minat dari ibu-ibu aisyiyah karena mudah untuk dilakukan. Peserta juga tergerak untuk meminta infomasi mengenai cara memperoleh alat dan bahan yang diperlukan sebagai bentuk antusiasme dari keberlanjutan program ini, Evaluasi dilakukan dengan memberikan pertanyaan seputar feedback (umpan balik) kegiatan. Dari hasil evaluasi, diketahui bahwa bagi peserta pelatihan ini sangat bermanfaaat bagi peserta.
The Effect of Capital Intensity, Leverage, and Institutional Ownership on Tax Avoidance With Profitability as a Moderation Variable Putri, Syavika Nurcahyani; Hariyanto, Eko; Kusbandiyah, Ani; Pandansari, Tiara
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 2 (2022): December 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2022.7.2.7339

Abstract

This study aims to determine the effect of capital intensity, leverage, and institutional ownership on tax avoidance with profitability as a moderating variable. The population in this study are energy sector companies listed on Bursa Efek Indonesia for the 2017-2021 period. The sampling method used was purposive sampling, so the samples taken were 188 data that matched the criteria. The data analysis method used is the multiple regression analysis absolute difference method. The result of this study indicates that capital intensity and institutional ownership positively affect tax avoidance, while leverage does not. Profitability can strengthen the effect of capital intensity and leverage on tax avoidance, but profitability cannot moderate the effect of institutional ownership on tax avoidance. This research implies that it can be especially useful for the government so that the government can take preventive measures so that the company does not do tax avoidance.
E-FILING REPORT: IS PERFORMANCE EXPECTANCY, EFFORT EXPECTANCY, TRUST, AND PERCEIVED RISK INFLUENCING THE INTENTION TO USE THE SYSTEM Zainavy, Shafa Fadia; Pratama, Bima Cinintya; Fakhruddin, Iwan; Pandansari, Tiara
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.2.10162

Abstract

This research was conducted to discover the effect of performance expectancy, effort expectancy, trust, and perceived risk toward intention to use. This research concerns using e-filing as an annual income tax reporting system at the KPP Pratama Purwokerto. This study utilized the population of e-filing users to report annual income taxes by spreading a research questionnaire completed by 200 users. The answers are processed by SMART PLS multiple regression using descriptive statistics, outer model testing (convergent validity, discriminant validity, combined reliability), inner model testing (r-squared, f-squared), and hypothesis testing, suitable methodologies for this study. Multiple regression analysis showed a positive correlation between intention to use, performance expectancy, effort expectancy, and trust. The easiness of the system, accessibility, an impression of trust in the system and the government, and beneficial help for taxpayers in implementing the tax reporting system contribute to the positive effect of performance expectancy, effort expectancy, trust, and perceived risk. Due to the emergence of fear, anxiety, and uncertainty in using the internet and the system as a medium for reporting annual individual tax returns through E-Filing, perceived risk negatively affected the intention to use.
Peningkatan Literasi Keuangan dan Financial Life Skills: Upaya Mencegah Dampak Buruk Pinjaman Ilegal di Masyarakat Setyorini, Christina Tri; Maula, Kholida Atiyatul; Rismayani, Gista; Pandansari, Tiara; Hapsari, Ira
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.14445

Abstract

Literasi keuangan sangat penting bagi individu dan bisnis untuk membuat keputusan keuangan yang tepat, mengelola uang mereka secara efektif, dan mengakses layanan keuangan. Kurangnya literasi keuangan dapat menyulitkan individu dan dunia usaha untuk memahami manfaat dan risiko produk dan layanan keuangan, yang dapat membatasi kemampuan mereka untuk mengakses dan menggunakan layanan keuangan kegiatan ini bertujuan untuk memberikan liteasi keuangan serta financial life skills terhadap masyarakat desa pasirukem di kabupaten karawang , kegiatan ini dihadiri oleh perangkat desa pasirukem dan masyarakat pasirukem, setelah melakukan pelatihan dan mnyebarkan pretest dan post tes terkait pemahaman dan pengetahuan tentang literasi keuangan dan pengelolaan keuangan maka ditemukan terdapat peningkatan literasi keuangan dan keterampilan keuangan pada peserta sebesar 88% dari total peserta, yang menunjukkan efektivitas dari kegiatan penyuluhan yang telah dilakukan.Terdapat perbedaan signifikan antara kondisi sebelum dan setelah dilakukan penyuluhan, menunjukkan bahwa kegiatan penyuluhan telah memberikan dampak yang positif pada literasi keuangan dan keterampilan keuangan peserta
Pengabdian kepada Masyarakat (PKM) Aplikasi E-Plaza “Laku Jual” Pada Paguyuban Pedagang Sunday Morning UMP di Kota Purwokerto Hapsari, Ira; Pandansari, Tiara; Romodon, Dion
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Peningkatan kualitas pemasaran yang baik menjadi salah satu komponen penting dalam melakukan penjualan, tidak terkecuali pelaku Usaha Mikro Kecil dan Menengah (UMKM) Paguyuban Pedagang Sunday Morning UMP di Kota Purwokerto. Saat ini, penjualan masih dilakukan secara tatap muka dan pencatatan keuangan dilakukan secara manual. Sebagai pelaku usaha, sebaiknya kita selalu mengikuti perkembangan jaman dan menyesuaikan dengan kebutuhan pasar akan digitalisasi pemasaran dan penjualan. Untuk mengatasi ini, tim IbM akan menyediakan aplikasi E-Plaza “LakuJual” yang memungkinkan para pedagang menjual produk secara online. Metode pelaksanaan program IbM adalah memberikan penyuluhan tentang penyusunan rencana pemasaran yang lebih profesional, pengoptimalan peluang bisnis sesuai potensi dan kearifan lokal warga desa, pelatihan penggunaan aplikasi online serta melakukan pendampingan pemasaran menggunakan aplikasi tersebut. Dengan adanya pengoptimalan pemasaran dan penjualan secara online, disamping penjualan tatap muka, diharapkan akan meningkatkan penjualan dan kesadaran masyarakat akan produk sehat serta meningkatkan keterampilan digital UMKM
Determinasi Opini Audit Going Concern Puspita, Dea; Dirgantari, Novi; Wahyuni, Sri; Pandansari, Tiara
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2169

Abstract

Going concern audit opinion is an opinion issued by the auditor to the auditee to determine whether the company can maintain its survival. A going concern audit opinion represents a negative signal for the company’s survival. Therefore, if a company is declared as going concern, it means that the company is declared capable of maintaining its business continuity. The aim of this research is to determine the influence of the pervious year’s audit opinion, auditor reputation, company growth and profitability on going concern audit opinion. The objects in this research are mining companies listed on the Indonesia Stock Exchange in 2016-2022. This type of research is quantitative research in the form of secondary data sourced from each company’s website and through the official IDX website. The sample in this research is mining companies listed on the Indonesia Stock Exchange in 2016-2022. The data collection technique used side purposive, which then obtained a sample of 34 companies. In this research, logistic regression analysis was used to analyze research data. The result of the test showed that the previous year’s audit opinion had a significantly positive effect on going concern audit opinion. The auditor reputation and company growth don’t have a significant effect on going concern audit opinion. Meanwhile, profitability has a significant negative effect on going concern audit opinion.
Co-Authors Amany, Ashilla Nadiya Aneira, Melina Fidi Ani Kusbandiyah Azizah, ​Siti Nur Bima Cinintya Pratama Budi Santoso, Suryo Christina Tri Setyorini Dian Wulandari Dion Romodon Dirgantari, Novi Dwi Winarni Eko Hariyanto Fatmawati, Erina Farah Fauzan, Muhammad Abilio Fitriati, Azmi Gista Rismayani Hadi Pramono Handayani, Erna Hapsari, Ira Hartikasari, Annisa Ilma Inayati, Nur Isna Indriyani Indriyani Iwan Fakhruddin Maharani, Khadidjah Dinda Maula, Kholida Atiyatul Mudjiyanti, Rina Naelati Tubastuvi Nuryana, Ilham Ong, Eng Tek Pramono, Ziva Aqillah Pramurinda, Rezky Puspita, Dea Putri, Erlyn Nurlita Putri, Syavika Nurcahyani Rahmawati, Ika Yustina Ramadani, Hikmah Amalia Ramadhani, Alfina Nur Raudhatul Fuadah, Umi Sailarizka Nukman, Rafidah Santoso, Selamet Eko Budi Siti Khodijah Sri Wahyuni SURYO Budi Santoso Wahyu, Rizky Ananda Wakhudin, Wakhudin Zainavy, Shafa Fadia