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All Journal Akuisisi : Jurnal Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Pengabdian Pancasila (JPP) Jurnal Lentera Pengabdian Jurnal Pelita Pengabdian Journal of International Multidisciplinary Research Dedikasi : Jurnal Pengabdian Lentera Indonesian Journal of Economic & Management Sciences (IJEMS)
Yulianti, Vista
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Pelatihan Pengelolaan Kas Kecil Guna Meningkatkan Akuntabilitas Pencatatan Keuangan Yulianti, Vista; Widiastuti, Widiastuti; Nurastuti, Preatmi; Wulandari, Dian Sulistyorini
Lentera Pengabdian Vol. 1 No. 02 (2023): April 2023
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v1i02.45

Abstract

Metode yang digunakan untuk penyempurnaan pencatatan buku kas kecil adalah pelatihan, pendampingan, dan pemeriksaan kembali. Mengingat masih adanya beberapa kesalahan dalam beberapa pencatatan jumlah saldo pada bagian tabungan dan kredit yang menyebabkan berbedanya pencatatan pada saldo pada buku dan kartu kredit dengan yang tercatat pada komputer dan pegawai perlu meningkatkan pendapatan. Melihat kondisi tersebut, Pengabdian Kepada Masyarakat Universitas Pelita Bangsa hadir membawa misi untuk membantu memberikan pemeriksaan kembali dan pendampingan pencatatan buku kas kecil sehingga dapat meningkatkan ketelitian dalam pencatatan buku kas kecil.
Pendampingan Berbasis SAK EMKM dalam Meningkatkan Kapasitas Keuangan dan Pajak UMKM Wulandari, Dian Sulistyorini; Yulianti, Vista; Triwibowo, Edi; Rahman , Ibra Fatur
Lentera Pengabdian Vol. 3 No. 02 (2025): April 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v3i02.857

Abstract

Masih rendahnya pemahaman pelaku usaha mikro mengenai pengelolaan keuangan dan kewajiban perpajakan menjadi tantangan yang signifikan dalam pengembangan usaha skala kecil di Indonesia. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pendampingan secara langsung kepada pelaku UMKM di wilayah Tambun Selatan agar mampu menyusun laporan keuangan sederhana dan memahami kewajiban perpajakan sesuai dengan standar yang berlaku. Metode yang digunakan dalam kegiatan ini adalah pendekatan edukatif partisipatif melalui pelatihan interaktif, simulasi, dan kunjungan ke tempat usaha peserta. Hasil pengabdian menunjukkan bahwa peserta mengalami peningkatan pemahaman terhadap pentingnya pencatatan transaksi, penyusunan laporan keuangan sederhana, dan proses administratif perpajakan, seperti pendaftaran NPWP dan pengisian laporan pajak. Simulasi berbasis kasus nyata serta pendekatan langsung terbukti efektif dalam meningkatkan keterampilan dan kesadaran pajak pelaku UMKM. Kegiatan ini menyimpulkan bahwa pelatihan berbasis praktik dan dialog dua arah sangat relevan bagi UMKM dalam meningkatkan literasi keuangan dan kepatuhan pajak. Implikasi dari kegiatan ini menunjukkan bahwa strategi edukatif yang bersifat langsung dan kontekstual mampu mendorong transformasi perilaku akuntansi dan perpajakan pada pelaku usaha mikro. Selain itu, kegiatan ini dapat menjadi model replikasi untuk mendorong penguatan tata kelola usaha mikro di daerah dengan karakteristik sosial ekonomi serupa. Intervensi semacam ini perlu dikembangkan secara berkelanjutan dan diperluas cakupannya ke wilayah-wilayah lain dengan karakteristik serupa.
Pemberdayaan UMKM melalui Literasi Akuntansi dan Pajak untuk Penguatan Legalitas Usaha Widati, Sindik; Yulianti, Vista; Wulandari, Dian Sulistyorini; Pratama, Angga Deni
Lentera Pengabdian Vol. 3 No. 02 (2025): April 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v3i02.863

Abstract

Rendahnya literasi akuntansi dan pajak menjadi salah satu kendala utama yang dihadapi oleh pelaku usaha mikro, kecil, dan menengah dalam mengelola keuangan serta memenuhi kewajiban perpajakan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku usaha dalam pencatatan keuangan serta kepatuhan pajak guna mendorong legalitas usaha. Pengabdian ini dilaksanakan di salah satu rumah pelaku usaha di Tambun Selatan pada tanggal 7 Maret 2025, dengan metode pelatihan dan pendampingan langsung kepada 10 pelaku usaha yang dipilih melalui teknik purposive sampling. Data dikumpulkan melalui observasi, wawancara, dan kuesioner, kemudian dianalisis secara deskriptif kuantitatif dan kualitatif. Hasil kegiatan menunjukkan peningkatan pemahaman peserta dalam menyusun pencatatan keuangan sederhana serta kesadaran terhadap kewajiban perpajakan. Setelah pelatihan, sebagian besar peserta mulai melakukan pencatatan keuangan secara sistematis dan mengurus Nomor Pokok Wajib Pajak (NPWP). Namun, masih terdapat kendala dalam penggunaan aplikasi akuntansi digital karena keterbatasan pemahaman teknologi. Program ini juga mendorong peningkatan kesadaran peserta terhadap pentingnya legalitas usaha sebagai bagian dari tata kelola yang akuntabel dan transparan. Kesimpulannya, pelatihan ini berkontribusi positif dalam meningkatkan literasi akuntansi dan pajak, tetapi diperlukan pendampingan lanjutan untuk memastikan penerapan yang berkelanjutan.
Enhancing Corporate Integrity: Profitability, Transfer Pricing, and Tax Avoidance with the Role of Bonus Mechanisms and Stewardship Theory Wulandari, Dian Sulistyorini; Yulianti, Vista; Fuadi, Agus
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11053

Abstract

This study examines the effect of transfer pricing and bonus mechanisms on tax avoidance. It tests profitability as a moderating variable in multinational companies. Grounded in Stewardship Theory, the research explores whether managerial incentives and corporate profitability influence firms’ tax behavior. It emphasizes the balance between financial performance and ethical tax practices. A quantitative approach was used with secondary data from the financial reports of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2022. The sample was selected through purposive sampling, consisting of 21 companies. Panel data regression analysis was conducted using the Ordinary Least Squares (OLS) method, supported by Chow, Hausman, and Lagrange Multiplier (LM) tests to determine the most appropriate model. The results show that both transfer pricing and bonus mechanisms have a significant positive effect on tax avoidance. This indicates that multinational firms use intra-group transactions and performance-based incentives to minimize tax burdens. However, profitability does not significantly moderate these relationships. This suggests that firm performance alone does not weaken or strengthen the impact of transfer pricing and bonus mechanisms on tax avoidance. These findings contribute to the literature on corporate governance and tax planning by providing empirical evidence on the interplay between managerial incentives, profitability, and ethical financial behavior. The research offers valuable implications for policymakers and companies in developing responsible compensation systems and regulatory frameworks to curb aggressive tax practices.
Bigger Matters? Exploring the Mediating Effect of Firm Size on ESG Disclosure and Firm Value Yulianti, Vista; Djatnicka, Erlina
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11054

Abstract

This research investigates the effect of Environmental, Social, and Governance (ESG) disclosure on firm value with firm size as a mediating variable. The study is motivated by the growing importance of ESG initiatives in attracting investors, strengthening stakeholder trust, and promoting sustainable growth, particularly in developing markets such as Indonesia. The research adopts a quantitative approach using secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. ESG disclosure was measured through content analysis of sustainability reports, firm value was proxied by Tobin’s Q, and firm size was assessed using the natural logarithm of total assets. Data analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both direct and mediated relationships among variables. The results indicate that ESG disclosure significantly enhances firm value, supporting the argument that transparent sustainability practices reduce information asymmetry and strengthen market confidence. Furthermore, ESG disclosure was found to have a positive and significant effect on firm size, suggesting that firms with robust ESG practices tend to expand more rapidly and attract greater resources. Firm size also positively influences firm value, confirming its role as a strategic advantage. Mediation analysis reveals that firm size partially mediates the relationship between ESG disclosure and firm value, indicating that ESG disclosure affects valuation both directly and indirectly through organizational growth. In conclusion, the findings underscore the dual role of ESG disclosure as a direct driver of firm value and an indirect enhancer through firm size. For managers, this emphasizes the strategic importance of ESG initiatives not only as compliance measures but as growth enablers and value-creation mechanisms. The study provides important insights for regulators, investors, and corporate leaders in Indonesia, highlighting the need to strengthen ESG reporting standards and encourage firms to integrate sustainability into their core strategies to enhance competitiveness and long-term value.
Green Accounting as a Sustainability Mechanism Moderating Financial Statement Fraud in the Fraud Pentagon Context: A Study from Indonesia Permatasari, Maulina; Yulianti, Vista
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11061

Abstract

Financial statement fraud remains a major threat to corporate transparency and sustainable business practices. Traditional frameworks, such as the Fraud Triangle and Fraud Pentagon, focus on psychological and organizational factors behind fraudulent behavior. However, they often overlook the influence of environmental accountability on corporate ethics. This study examines the effects of pressure, opportunity, rationalization, capability, arrogance, and collusion on financial statement fraud. Green accounting is introduced as a moderating factor linking fraudulent behavior and corporate sustainability. The study uses a quantitative approach, drawing on data from manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2024. Data were collected through financial report analysis and questionnaires. Analysis used Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess both measurement and structural models. Descriptive statistics, validity, and reliability tests were performed before path analysis. The findings show that the six Fraud Pentagon elements significantly influence the risk of financial statement fraud, though their effects differ in magnitude. Green accounting moderates these relationships by reducing fraudulent tendencies through the integration of sustainability principles in financial reporting. Firms with strong environmental accounting practices show higher transparency and accountability toward both financial and ecological stakeholders. This study concludes that embedding green accounting in corporate governance enhances financial integrity and promotes sustainable business conduct. By extending the Fraud Pentagon through a sustainability lens, the research contributes to fraud theory and corporate environmental responsibility. This has practical implications for regulators, auditors, and managers, who should strengthen the adoption of green accounting as a strategic measure to counter fraudulent financial reporting.
The Determinants of Manufacturer Firm Value in the Indonesia Stock Exchange During Pandemic: Signalling Theory Perspective Yulianti, Vista; Dian Sulistyorini Wulandari; Yancy
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.8142

Abstract

The importance of a company's value cannot be overstated as it directly correlates with the prosperity of shareholders. Elevated company value translates to increased shareholder wealth, primarily manifested through higher stock prices. This research endeavors to empirically assess the impact of liquidity, leverage, and profitability – independent variables – on firm value within the food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Employing a quantitative approach, secondary data from the official website (www.idx.co.id) was utilized, encompassing companies within this subsector. The research employed purposive sampling, selecting 28 companies from a total population of 84. Statistical Product and Service Solution (SPSS) version 23 facilitated data analysis using multiple linear regression. Findings revealed that liquidity (X1) exhibited a significance value of 0.511, surpassing the 0.05 significance level (0.511 > 0.05), with a negative t value of -0.663. This implies that liquidity (X1) does not exert a significant influence on firm value (Y). Likewise, leverage (X2) yielded a significance value of 0.326, exceeding the 0.05 level (0.326 > 0.05), accompanied by a positive t value of 0.993
Debt Maturity and Financial Report Quality: A Dual Approach to Enhancing Investment Efficiency Yulianti, Vista; Widati, Sindik; Muslim, Ahmad Bukhori
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i2.2790

Abstract

This study examines the impact of Financial Report Quality (FRQ) on Investment Efficiency (IE), with Debt Maturity (DM) as a moderating variable. High-quality financial reporting is expected to reduce information asymmetry and support optimal investment decisions, while the structure of debt maturity may strengthen or weaken this relationship. The research uses secondary data from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) over the period 2020–2024. The sample is selected using purposive sampling, resulting in a final set of firms that meet the criteria for analysis. Variables are measured using established proxies, and the data is analyzed with Partial Least Squares (PLS) to test measurement validity, reliability, and structural relationships. Results indicate that FRQ significantly enhances IE, and DM plays a moderating role in strengthening this relationship. The findings provide practical implications for corporate managers in structuring financial reporting and debt maturity to achieve better investment efficiency. This research also contributes to the literature by integrating FRQ and DM within the investment efficiency framework.
Transformasi Praktik Pelaporan Keuangan UMKM melalui Pendampingan Digital Berbasis Standar Akuntansi 2025 Widayanti, Erlina; Yulianti, Vista; Auliasari, Nesa
Dedikasi: Jurnal Pengabdian Lentera Vol. 2 No. 11 (2025): November 2025
Publisher : Lentera Ilmu Nusantara

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

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan kemampuan penyusunan laporan keuangan digital bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Bekasi melalui pendampingan berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) dalam menghadapi transisi regulasi menuju SAK Entitas Privat (SAK EP) tahun 2025. Kegiatan dilaksanakan oleh tim dosen dan mahasiswa Universitas Pelita Bangsa pada tanggal 22 November 2025 dengan melibatkan 12 pelaku UMKM. Metode pelaksanaan menggunakan pendekatan partisipatif dan action research melalui lima tahapan, yaitu analisis kebutuhan, pelatihan dasar akuntansi, praktik aplikasi digital, pendampingan kasus usaha, dan evaluasi hasil. Hasil kegiatan menunjukkan peningkatan signifikan pada kemampuan peserta dalam menyusun laporan keuangan digital serta kesadaran pentingnya kepatuhan terhadap standar akuntansi. Selain itu, kegiatan ini mendorong perubahan perilaku, lahirnya pemimpin lokal, serta terbentuknya komunitas kecil akuntansi digital di kalangan peserta. Hasil ini menunjukkan bahwa pendampingan digital dapat meningkatkan transparansi, akuntabilitas, dan keberlanjutan usaha UMKM di era regulasi akuntansi baru.
Decoding the Dynamics of Leverage and Accounting Conservatism: Firm Size as a Key Moderator Yulianti, Vista; Widayanti, Erlina; Purba, Jamian
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v11i1.12701

Abstract

This study investigates the effect of leverage on accounting conservatism and examines the moderating role of firm size in this relationship. The research is motivated by the need to understand how financial structure influences conservative reporting practices within the framework of agency theory, particularly in manufacturing firms. A quantitative approach is employed using panel data regression analysis based on 85 firm-year observations derived from manufacturing companies listed on the stock exchange over the 2020–2022 period. The sample is selected using purposive sampling to ensure the availability of complete and relevant financial data. Multiple linear regression models are applied, incorporating interaction terms to test the moderating effect of firm size. The findings indicate that leverage has a significant positive effect on accounting conservatism, suggesting that firms with higher debt levels tend to adopt more prudent financial reporting practices to reduce potential conflicts between managers and creditors. Furthermore, firm size is found to significantly moderate this relationship, where larger firms demonstrate a stronger influence of leverage on conservatism due to greater external monitoring, regulatory pressure, and reputational concerns. In contrast, smaller firms exhibit a relatively weaker relationship, which may be attributed to limited resources and lower levels of stakeholder scrutiny. This study concludes that both leverage and firm size play important roles in shaping accounting conservatism. The results emphasize the importance of considering firm-specific characteristics when evaluating financial reporting behavior. The study contributes to the development of accounting literature by providing empirical evidence on the interaction between financial structure and organizational scale in influencing conservatism. The findings offer practical implications for managers, investors, creditors, and regulators in promoting transparency, accountability, and effective financial decision-making.
Co-Authors Ahmad Bukhori Muslim Alfansyah, Putri Edelweis Aprilia Auliasari, Nesa Balqis, Hera Afifah Dian Sulistyorini Wulandari Djatnicka, Erlina Fuadi, Agus Hasanah, Yunisa Amardhea Lyzen, Muhamad Andre Hafidz Nurastuti, Preatmi Oktaviano, Benny Pasha, Revina Permatasari, Maulina Permatasari, Maulina Dyah Pratama, Angga Deni Purba, Jamian Rahman , Ibra Fatur Rosidi Rosidi Rustianah, Rustianah Sulistyorini Wulandari, Dian Triwibowo, Edi Widati, Sindik Widayanti, Erlina WIDIASTUTI - Wulandari, Dian Sulistyorini Yancy Yulianti, Yayang