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All Journal Ekuitas: Jurnal Pendidikan Ekonomi Journal of Accounting Science Wikrama Parahita : Jurnal Pengabdian Masyarakat Scientific Journal of Reflection : Economic, Accounting, Management and Business JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Akuntansi : Jurnal Akuntansi Integratif Behavioral Accounting Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Ekuitas Jurnal Pnedidikan Ekonomi JPS (Jurnal Perbankan Syariah) Welfare: Jurnal Pengabdian Masyarakat Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Yudhanti, Ashari Lintang
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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PENERAPAN SISTEM TRANSAKSI NON TUNAI TERHADAP AKUNTABILITAS KINERJA MANAJERIAL Ashari Lintang Yudhanti
BAJ: Behavioral Accounting Journal Vol. 1 No. 2 (2018): July-December 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i2.26

Abstract

Successfully of performance is determined by the effectiveness and efficiency of an organization's managerial activities. The performance is a management tool to improve organizational accountability. Non- cash payment transaction system is present to answer the needs of the organization today as an effort to encourage transparency and financial accountability. The purpose of this study is to test the influence of implementation of non-cash transaction system to accountability, accountability effect on managerial performance, influence implementation of non-cash transaction system to managerial performance, and influence of implementation of non-cash transaction system to managerial performance through accountability. The population of this research is the staff of ITS Surabaya who operate the non-cash transaction system, while the sample used is 50 employees, with using probability sampling technique. The data used in this study is the primary data through the distribution of questionnaires to employees. Analysis technique in this research is Partial Least Square (PLS). The results of this study indicate that implementation of non-cash transaction system has a significant effect on accountability, accountability has a significant effect on managerial performance, implementation of non-cash transaction system has significant effect directly on managerial performance, and implementation of non-cash transaction system has significant effect on managerial performance through accountability. thus, the implementation of non-cash transaction system, supports business process on ITS Surabaya so it can more effectively and efficientlySmall and Medium Enterprises (SMEs) have limited resources, therefore it is necessary to mediate not only the understanding of taxation, but can help to develop business management, so that SMEs get the ease of developing the business and will have a positive impact on SME players. Thus taxpayers will respond positively to tax pay compliance. This research will continue the development of SME governance. However, the first year of this study will first see the quality of education and understanding of the taxpayer, with the aim is, to determine the effect of the quality of extension services tax and tax understanding of the taxpayer compliance response. The method used is an eplanatory survey of 100 SMEs in Yogyakarta. To get data using questionnaire. By sending a questionnaire by post or e-mail, many respondents do not return it, then do it directly collect from the respondent. Data testing is done by Partial Least Square (PLS) method. PLS does not assume any particular distribution for parameter estimation, so no parametric technique is required to test parameters. The result of this research conclude that the quality of service of tax service influence but very low to taxpayer compliance, while the understanding of taxpayer has a significant effect on taxpayer compliance.
Pengoptimalan Pengelolaan Keuangan Pesantren: Integrasi Nilai-Nilai Islam Dalam Akuntansi Syariah Untuk Pengurus Pesantren PPM. Al Jawi Surabaya Fadilah, Elvira Nurul; Amanda, Ericca Dhea; Nabilla, Hania Rifdah; Lathifah, Iif Ainul; Mukaromah, Lailatul; Ningrum, Chofifah Ayu Widya; Yudhanti, Ashari Lintang
Welfare : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2024): Welfare : December 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v2i4.1114

Abstract

The rapid development of science and technology has also influenced the field of accounting, including the application of sharia accounting in non-profit entities such as Islamic boarding schools. Islamic boarding schools in Indonesia continue to grow every year, but many do not understand the concept of Islamic economics and sharia accounting in depth. This activity aims to provide education to the management of the Al Jawi Islamic Boarding School in Surabaya regarding Islamic economics, the benefits of financial reports, and the application of sharia contracts in accounting. The implementation method includes education through training and interactive discussions as well as in-depth interviews with the boarding school management. The results of the activity showed an increase in the understanding of the boarding school management regarding the principles of Islamic economics and sharia accounting. Positive responses were seen from the enthusiasm of the participants in discussing and asking questions. The evaluation of the activity revealed that the boarding school management had begun to carry out simple financial records, although the application of more complex accounting according to PSAK Syariah still requires further assistance.
Ekualisasi Pengakuan Pendapatan antara SPT Masa PPN dan Laporan Keuangan Bulanan terhadap Kepatuhan Perpajakan Rahmatulloh, Hanif Dzaky; Yudhanti, Ashari Lintang
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1287

Abstract

Tax compliance in Indonesia remains a critical issue under the self-assessment system, where taxpayers are responsible for calculating, reporting, and paying their taxes. One recurring problem is the potential inconsistency between monthly Value Added Tax (VAT) returns and company financial statements, which may trigger administrative risks and reduce transparency. This study aims to examine the equalization of revenue recognition between monthly VAT returns and financial statements of CV XYZ, a retail company engaged in mobile phone sales and accessories, and to evaluate its implications for tax compliance. The research employed a descriptive qualitative approach, using primary data from interviews and observations during an internship at a public accounting firm, and secondary data from company records and relevant literature. The findings reveal that the total revenue recorded in the 2024 financial statements, amounting to IDR 20,806,984,947, was consistent with the total reported in monthly VAT returns, with no discrepancies identified. This result demonstrates that CV XYZ has applied accurate accounting practices, maintained compliance with tax regulations, and implemented effective internal controls. The study highlights that equalization not only minimizes the risk of penalties but also enhances transparency, credibility, and reliability in financial and tax reporting, offering practical insights for retail businesses with high transaction volumes.
Pengaruh Mekanisme Good Corporate Governance dan Kinerja Keuangan Terhadap Pelaporan Pengungkapan Keberlanjutan Yudhanti, Ashari Lintang; Listianto, Ela
Akuntansi: Jurnal Akuntansi Integratif Vol. 7 No. 2 (2021): Volume 7 Nomor 2 Oktober 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i2.622

Abstract

Abstract This research is based on the many problems that occur caused by mining companies that are still lacking in economic, environmental, and social responsibility resulting from the company's activities. This research uses a quantitative approach method. The observation period 2018-2020 using secondary data taken from the official website of the Indonesia Stock Exchange and the official website of the mining company that was used as the research sample. This research shows that only liquidity has an effect on sustainability report, while audit committee, managerial ownership, independent commissioner, board of commissioners, board of directors and profitability have no effect on sustainability report.
THE ROLE OF INTERNS IN IMPROVING EMPLOYEE PERFORMANCE EFFICIENCY AT ARIF, WAHYUDI & LUKMAN ACCOUNTING SERVICES Izzuddin, Habib Nur; Yudhanti, Ashari Lintang
Jurnal Pengabdian Masyarakat Sabangka Vol 4 No 06 (2025): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v4i06.1818

Abstract

The internship programme implemented through the Merdeka Belajar Kampus Merdeka (MBKM) policy has proven to be able to bridge the gap between theory and practice in the world of work. This study aims to examine the role of interns in making a real contribution to improving employee performance efficiency at the internship programme implementation site. The research method used is the Service Learning method with a descriptive qualitative approach. Data collection was conducted through interviews, observations, and documentation. All data obtained were then analysed using the Miles & Huberman approach, which includes data reduction, information presentation, and conclusion drawing stages. The results of this study indicate that the presence of interns makes a real contribution to improving work efficiency, speeding up service to clients, and reducing the need for overtime because some of the workload can be transferred to the students.
PENGARUH RETURN ON ASSET, RETURN ON EQUITY, NET PROFIT MARGIN DAN QUICK RATIO TERHADAP RETURN SAHAM PERUSAHAAN SEKTOR ENERGI PADA MASA PANDEMI COVID-19 : (Pada Sektor Energi Yang Tercatat di Bursa Efek Indonesia Tahun 2019 – 2020) M. Fikri Arif Setya Pambudi; Ade Irma Suryani Lating; Ashari Lintang Yudhanti; Mulyani Rahman Soulisa
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i3.380

Abstract

This study aims to determine the effect of partially and simultaneously variables namely Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) and Quick Ratio (QR) on stock returns. This type of research is quantitative research with secondary data in the form of financial statements (financial statements) of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 – 2020. This study has the result that the variable Net Profit Margin (NPM) has a significant influence on stock returns, while Return On Assets (ROA), Return On Equity (ROE) and Quick Ratio (QR) do not have a significant effect on stock returns. Meanwhile, all independent variables simultaneously have a significant influence on stock returns. Researchers provide suggestions for future research to use a larger population with a longer time frame and are advised to add more diverse independent variables. For companies to better evaluate various things that can affect stock returns so that issuers can maximize their resources so that they can increase the interest of investors to invest. In addition, for investors to be more selective in terms of fundamental and technical analysis in investing. As well as the government is expected to be more flexible and careful in implementing its regulations.
Co-Authors Ajeng Tita Nawangsari Amanda, Ericca Dhea Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Dian Eka, Dian Ela Listianto Fadilah, Elvira Nurul Fahmi Ali Kurniawan Izzuddin, Habib Nur Jannah, Binti Shofiatul Junjunan, Mochammad Ilyas Lathifah, Iif Ainul Lating, Ade Irma Suryani Listianto, Ela M. Fikri Arif Setya Pambudi M. Fikri Arif Setya Pambudi Margarita, Risna Prisilia Mukaromah, Lailatul Mulyani Rahman Soulisa Mulyani Rahman Soulisa Nabilla, Hania Rifdah Ningrum, Chofifah Ayu Widya Nufaisa Nufaisa P.A.C, M.Nur Nama Arep Rahmatulloh, Hanif Dzaky Ratna Anggraini Aripratiwi Romaisyah, Luqita Shilvia Aristiowati