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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi EL-MUHASABA Journal of Indonesian Applied Economics Nature: National Academic Journal of Architecture AKRUAL: Jurnal Akuntansi BAREKENG: Jurnal Ilmu Matematika dan Terapan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal JRA: Jurnal Riset Akuntansi Jambura Nursing Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal TAMBORA Iqtishoduna: Jurnal Ekonomi Islam Jurnal Ekonomi dan Bisnis Indonesia Amnesty: Jurnal Riset Perpajakan Jurnal E-Bis: Ekonomi Bisnis Jurnal Paradigma Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Behavioral Accounting Journal Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Accounting Research Unit (ARU JOURNAL) Journal of Trends Economics and Accounting Research Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) Dedikasi: Jurnal Pengabdian Kepada Masyarakat Abdimas Indonesian Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Yurisprudentia: Jurnal Hukum Ekonomi Jurnal Sastra Indonesia Jurnal Teknologi Pangan dan Industri Perkebunan Jurnal Informasi Keagamaan, Manajemen dan Strategi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS Journal of Accounting and Financial Issue Jurnal Ekonomi Pertanian dan Agribisnis Jurnal Akuntansi Inovatif At-Tawazun, Jurnal Ekonomi Syariah Pajak dan Manajemen Keuangan Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Aplikasi Bisnis Jurnal Cakrawala Akademika ABDI NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Jurnal Akuntansi dan Perpajakan (JUPAK)
Sri Andriani
Jurusan Akuntansi Fak. Ekonomi UIN Maliki Malang
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PENDAMPINGAN DESAIN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM BERBASIS MICROSOFT EXCEL PADA UMKM PIA RB PASURUAN Andriani, Sri; Maretha; Setiani; Nawirah
Jurnal Edukasi Pengabdian Masyarakat Vol 2 No 4 (2023): OKTOBER 2023
Publisher : FIP UNIRA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/eduabdimas.v2i4.2922

Abstract

Kendala yang menghambat UMKM dalam penerapan pengelolaan keuangan antara lain: segi kemampuan yang meliputi latar belakang pendidikan yang kurang memadai, belum pernah ikut pelatihan-pelatihan akuntansi dan dari segi pelaku usaha belum ada kebutuhan penerapan akuntansi. Pelatihan diawali dengan memberikan motivasi pada UMKM betapa pentingnya mempelajari dan memahami serta mendapatkan manfaat laporan keuangan untuk UMKM. Kegiatan pendampingan dilakukan pada UMKM Pia RB yang berlokasi di Pasuruan. Usaha pia yang sudah menjadi sentra di Kabupaten Pasuruan, salah satu daya tarik yang merupakan oleh-oleh khas dari Provinsi Jawa Timur. Melihat pencatatan keuangan yang masih sangat sederhana dan hanya pencatat pendapatan saja maka Tim melakukan pendampingan dalam perhitungan HPP, pencatatan keuangan berdasarkan SAK EMKM berbasis microsoft excel. Penyusunan laporan keuangan sebelumnya masih dilakukan secara manual dan pencatatannya masih bersifat umum. Setelah implementasi sistem, penyusunan laporan keuangan PIA RB menjadi lebih administratif dan rapi. Penyusunan laporan keuangan juga menjadi lebih hemat waktu, efektif dan efisien karena hasil dari laporan keuangannya akan muncul secara otomatis setelah dilakukan penginputan pada jurnal umum. Laporan keuangan yang dimiliki juga menjadi sesuai dengan standar yang berlaku yaitu SAK EMKM.
Evaluasi Penerapan Cara Produksi Pangan Olahan yang Baik (CPPOB) di Departemen Bakery PT XYZ Ketapang Panca Wardanu, Adha; Andriani, Sri; Uliyanti, Uliyanti
Jurnal Teknologi Pangan dan Industri Perkebunan (LIPIDA) Vol 3 No 2 (2023)
Publisher : Politeknik Negeri Ketapang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/lipida.v3i2.1469

Abstract

This study aims to evaluate the implementation of CPPOB at PT XYZ in improving product quality and safety. This qualitative descriptive study consists of several stages: planning, data collection, analysis, and reporting. The collected data consists of primary and secondary data obtained through interviews and observations. Interviews were conducted with PT XYZ management, production personnel, and quality staff to identify the main aspects evaluated. In contrast, observations were conducted directly at the company's premises to monitor the production process from raw material acceptance to final product packaging. Assessment of CPPOB implementation is based on compliance with the Regulation of the Minister of Industry of the Republic of Indonesia Number: 75/M-IND/PER/2010 regarding guidelines for good manufacturing practices for processed foods. The results of the CPPOB implementation evaluation at PT XYZ have been conducted well, with a compliance percentage reaching 98% and non-compliance at 2%.
IMPLEMENTASI MANAJEMEN KURIKULUM DALAM MENINGKATKAN MUTU PENDIDIKAN DI SEKOLAH DI MTsN BINJAI Azmi Batubara, Aprillia Nurul; Padang , Rismoninta; Tri Putri, Clara; Andriani, Sri
IKAMAS: Manajemen Pendidikan Islam Vol 2 No 1 (2022)
Publisher : Yayasan Pendidikan Islam Akmalia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.987 KB)

Abstract

The implementation of curriculum management in improving the quality of education is motivated by the development of increasingly sophisticated and globalized science and technology (IPTEK), so that it has an impact on almost all human life on earth today, including educational institutions. Educational institutions are required to be able to anticipate these changes by realizing quality education. In education management, curriculum management needs to be carried out by holding and applying the existing management principles so that the output produced is of quality. The purpose of this study was to determine how the implementation of curriculum management in improving the quality of education at MTsN Binjai. This research uses a qualitative approach with the type of case study research. Data collection is done by observation, interviews, and documentation. The results of the research at MTsN Binjai are: (1) curriculum planning in improving the quality of education at MTsN Binjai has been carried out collaboratively, meaning that by involving school personnel in all stages of curriculum planning; (2) the implementation of the curriculum in improving the quality of education at MTsN Binjai has been carried out in accordance with the general principles of curriculum development; (3) the evaluation of the curriculum in improving the quality of education at MTsN Binjai is carried out very well, as evidenced by the existence of a systematic effort in setting implementation standards.
Pengaruh pengetahuan dan digitalisasi perpajakan terhadap voluntary tax compliance di mediasi kepercayaan pada industri kecil menengah Jawa Timur Robiatul Muvidah, Alievia; Andriani, Sri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.023 KB) | DOI: 10.32670/fairvalue.v4i11.1776

Abstract

The purpose of this research is to provide empirical evidence regarding: (1) the effect of tax knowledge on voluntary tax compliance. (2) the effect of trust in tax authorities mediating tax knowledge and voluntary tax compliance (3) The effect of tax digitalization on voluntary tax compliance (4) the influence of trust mediating tax digitalization on voluntary tax compliance. In this study, data was collected by distributing questionnaires to obtain 264 samples which were then processed using Smart PLS 3.0 software. In this study, the data analysis technique used was SEM-PLS. The results of this study indicate that knowledge of taxation has a positive effect on voluntary tax compliance, knowledge has a positive effect on trust, and trust has a positive effect on mediating knowledge and voluntary tax compliance. This study also shows the positive effect of tax digitization on voluntary tax compliance and the positive effect of Tax Digitalization on trust, and trust also has a positive influence in mediating tax digitalization on voluntary tax compliance.
TIPOLOGI BUKAAN PADA RUMAH TRADISIONAL BUGIS DI BENTENG SOMBA OPU MAKASSAR Marwati, Marwati; Andriani, Sri
Nature : National Academic Journal of Architecture Vol 4 No 2 (2017): Nature
Publisher : Department of Architecture, Faculty of Science and Technology, Alauddin State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/nature.v4i2a3

Abstract

TIPOLOGI BUKAAN PADA RUMAH TRADISIONAL BUGIS DI BENTENG SOMBA OPU MAKASSARAbstrak_ Perkembangan zaman saat ini menyebabkan pengaplikasian penggunaan bukaan pada rumah-rumah masyarakat bugis mengalami perubahan, hal itu dapat dilihat pada bentuk, ukuran, bahan, dan ornamen pada bukaan seperti pintu, jendela dan ventilasi pada rumah-rumah masyarakat bugis saat ini yang mulai mengikuti zaman. Penelitian ini bertujuan untuk mengidentifikasi tipologi bentuk bukaan seperti pintu, jendela, dan ventilasi pada rumah tradisional bugis yang berada dalam kawasan Benteng Somba Opu sebelum mengalami perubahan bentuk.  Dari segi  ukuran, bahan dan ornamen yang digunakan pada rumah. Objek yang dikaji adalah sembilan rumah tradisional dari etnis bugis, meliputi rumah tradisional Bugis, Luwu, Bone, Wajo, Sidrap, Pinrang, Barru, dan dua rumah tradisional Soppeng dengan menggunakan metode deskriptif dengan analisis crosstabs. Sebagian besar ( 80 %) bukaan pada rumah bugis tidak mirip antar daerah . Adanya tipologi bentuk bukaan untuk  pintu dan jendela didominasi bentuk segiempat kombinasi panil dan krepyak dan bentuk ventilasi segiempat dengan model terbuka. Adanya Kesamaan bahan yang berasal dari material kayu. Terdapat Perbedaan dalam tipologi bentuk bukaan terlihat pada variasi ukuran dan ornament yang digunakanKata Kunci:Tipologi; Bugis; Bukaan; Tradisional Abstract_ The development of the current era led to the application of openings in homes of bugis people to change, it can be seen on the shape, size, materials, and ornaments at openings such as doors, windows and ventilation in homes of today's bugis people who started to follow the times . This study aims to identify the typology of openings such as doors, windows, and ventilation of traditional Bugis houses within the Somba Opu Fortress area before being transformed. In terms of size, materials and ornaments used at home. Objects studied are nine traditional houses of ethnic bugis, covering traditional Bugis, Luwu, Bone, Wajo, Sidrap, Pinrang, Barru, and two traditional Soppeng houses using descriptive methods with crosstabs analysis. Most (80%) openings in bugis homes are not similar across regions. The typology of openings for doors and windows is dominated by a rectangular combination of panels and blinds and a quadrilateral vent with an open model. The similarity of materials derived from wood materials. Differences in the typology of openings are visible on the size and ornament variations used.Keywords: Typology, Bugis, Openings, Traditional
DOES A REDUCTION IN TAX RATES INFLUENCE TAX AGGRESSIVENESS? AN ANALYSIS WITH ADDITIONAL FACTORS Wahyuni, Fitri Ilma; Andriani, Sri
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2131

Abstract

This study investigates the effect of reduction tax rates in Indonesia and other factors that may impact tax aggressiveness. This study employs multiple linear regression analysis, using E-Views 12 as analytical software. A sample of fourteen real estate and property companies listed on the Indonesia Stock Exchange (IDX) for 2017 to 2023 was identified through purposive sampling. This study relies on secondary data derived from the company's financial statements. The results showed that the reduction in tax rates and the presence of independent commissioners did not significantly affect tax aggressiveness. In contrast, institutional ownership and profitability factors positively correlate with tax aggressiveness, while leverage shows a negative correlation. It is expected that the results of this study will contribute to the development of taxation policies for companies in Indonesia, aiming to reduce aggressive taxation practices and assist companies in their tax-related decision-making framework.
Mapping the Trends and Developments in Property Tax Research: A Bibliometric and Network Visualization Analysis with VOSviewer Sifaiyya, Yustisia; Andriani, Sri
Accounting Research Unit (ARU Journal) Vol 5 No 2 (2024): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol5iss2pp101-110

Abstract

Penelitian ini bertujuan untuk mengetahui trend dan perkembangan riset pajak properti dengan metode campuran, yaitu metode kuantitatif pada studi bibliometrik dan metode kualitatif pada literature review. Sumber pengambilan data berasal dari penelusuran jurnal nasional dan internasional terindeks Emerald, Springer, dan Scopus melalui aplikasi Publish of Perish. Teknik analisis data meliputi; (1) memetakan trend dan perkembangan riset pajak properti menggunakan studi bibliometrik dengan software algoritma VOSviewer; dan (2) memetakan trend dan perkembangan pajak properti menggunakan literature review. Hasil penelitian menunjukkan bahwa berdasarkan studi bibliometrik VOSviewer, penelitian seputar trend dan perkembangan riset pajak properti terbagi menjadi 8 kluster dan 8 item topik setelah dilakukan penyaringan. Topik tersebut juga akan dijelaskan secara lengkap pada literature review. Implikasi dan kontribusi dari penelitian ini adalah untuk membandingkan topik-topik yang sering diteliti oleh peneliti lain, sehingga dapat digunakan sebagai referensi bagi peneliti berikutnya.
The RESEARCH MAPPING ON CORPORATE TAX AVOIDANCE: STUDI BIBLIOMETRIX VOSVIEWERS DAN LITERATURE REVIEW Utami, Noerma Widyaswara; Andriani, Sri
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 2 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i2.916

Abstract

Studi ini memiliki tujuan untuk melakukan pemetaan penelitian tentang penghindaran pajak perusahaan dengan menggunakan pendekatan mixmethod, yaitu studi bibliometrik VOSviewer dan literatur review. Penelitian dilakukan selama jangka waktu 7 tahun dari tahun 2017 hingga tahun 2024 dengan menggunakan aplikasi Publish or Perish dengan kata kunci Tax Avoidance. Penelitian ini memperoleh 199 artikel penelitian.. Hasil penelitian menunjukkan bahwa berdasarkan hasil analisis visualisasi VOSviewer, yang membagi penelitian tentang Corporate Tax Avoidance menjadi 5 kluster yang berbeda.
PEMETAAN LANSKAP PENELITIAN AGRESIVITAS PAJAK PERUSAHAAN: PEMETAAN BIBLIOMETRIK Mufidaturrohmah, Nur; Andriani, Sri
Jurnal Riset Akuntansi Vol. 16 No. 2 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i2.13173

Abstract

The self-assessment mechanism in Indonesia allows companies to independently calculate and report their tax liabilities, potentially encouraging aggressive tax practices. This study aims to identify research trends, main themes, and key factors in Corporate Tax Aggressiveness from 2014 to 2024. The method involved searching for research articles with the keyword "Tax Aggressiveness" in international journals indexed by Scopus, national journals indexed by Sinta through the Garuda website, and national journals using Publish or Perish, resulting in 400 articles. These articles were analyzed using the VOSviewer application. This research utilizes bibliometric analysis to map Corporate Tax Aggressiveness trends over the past decade. The results show a significant annual increase in publications, with VOSviewer identifying 5 clusters and 56 items related to Corporate Tax Aggressiveness research. The study concludes that academic interest in Corporate Tax Aggressiveness is growing, highlighting the importance of this topic in tax literature. The recommendation is to use the identified factors in future research on tax aggressiveness.
Analisis Trend Financial Restatement: Studi Bibliometrik dengan VOSviewer Hidayatulloh, Muhamad Wahyu; Alamsyah, Ahmad Fahrudin; Andriani, Sri
Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i1.1383

Abstract

This study aims to determine the mapping of research on the trend of financial restatement using a quantitative approach in the VOSviewer bibliometric study. The data analysis technique used is to map the results of VOSviewer's bibliometric visualization around the trend of financial re-presentation based on the number of clusters and items. The results of the Network Visualization of Co-occurrence show that: based on the mapping of the VOSviewer bibliometric study, the results of the network visualization around the trend of financial re-presentation are divided into 5 clusters and 216 topic items. Meanwhile, based on overlay visualization and density visualization in 2020-2022 centered on Financial Restatement, it means that many studies have been conducted by other researchers.
Co-Authors Abdul Adelia, Selvi Agus Santoso Agus Sucipto Ahmad Djalaluddin Ahmad Fahrudin Alamsyah Aldri Frinaldi Ali Mansur, Sugeng Aliyah, Jannatun Ananda, Nova Adhytia Ananda, Nova Aditya Aswaruddin, Aswaruddin Azmi Batubara, Aprillia Nurul Bunda, Bella Busman, Sherwin Busman, Sherwin Ary Cahyono, Tomy Dwi Cita, Fitria Permata Dinata, Aqsha Prima Dwie Suwarno Putrri, Sherlyta Edi Irawan Faiqotul Ilmia, Faiqotul Farida, Lailatul Farihah, Laili Fathan Putri, Lintang Eliya Natasya Feri Dwi Riyanto Fibrina, Nida Nurtsani Fietroh, Muhammad Fietroh, Muhammad Nur Fina Rosyada Fitha Fathya Fithriyah, Tsabitah Naurah Haji Jafar, Cindy Puspita Sari Handoko, Azriel Rakaha Hasibuan, Leni Hermita Hidayatulloh, Muhamad Wahyu Husnah, Silvina Ilman, Abdul Hadi Intan Permatasari Irawati Irawati Islamiyah, Atik Sayyidatul Ismiyarti, Wilia Kolilah, Kholilah Lukmanul Hakim Mandasari, Jayanti Mardinata, Erwin Maretha Marsela, Emma Marwati Marwati Mu'is, Ahmad Mufidaturrohmah, Nur Nawirah Nevi Danila Nova Adhitya Ananda Nurasia, Nurasia Nurfarida, Nurfarida Nuri, Listika Nurjihadi, Muhammad Nuryani, Hanifah Sri Oktapiani, Serli Oktapiani, Sherli Padang , Rismoninta Padang, Rismoninta Panca Wardanu, Adha Permatacita, Fitriah Purnama, Yuni Rachman, Putri Wulandari Hari Ramadhani, Surya Putra Ratnasari, Tri Rian Piarna Rikza, Abdullah Rizky, Putri Divayani Anggraini Robiatul Muvidah, Alievia Romadhon, Wildan Rozzy Aprirachman Rusni, Andi S Siswanto Sa'adah, Fiki Labibatus Salim Al Idrus Sanjani, Muhammad Rafi'i Saptarini, Niken Sari, Indah Fitriani Sasmita, Diska Sattu, Diah Eka Fatmawati Putri Setiani Sholikah, Arhayu Lik,anatus Sifaiyya, Yustisia siregar, Hemalia putri Sismanto Sismanto Sri Nuryani, Hanifa Suarantala, Ryan Sugeng Santoso Sugiarto, Aris Sulis Rochayatun Suparti, S Syahfitri, Diah Intan Tinaweng, Novita Sania Tri Putri, Clara Uliyanti Uliyanti, Uliyanti Umami, Nenny Noor Utami, Amelia Febi Utami, Noerma Widyaswara Wa Ode Rayyani Wahyuni, Fitri Ilma Wardani, Nabila Nur Widad, Dikky Shofil Wijayanti, Fatimah Wirentake Wiwik Wulandari, Wiwik Zahra, Arwa El