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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 Jurnal TAMBORA Iqtishoduna: Jurnal Ekonomi Islam Jurnal Ekonomi dan Bisnis Indonesia Jurnal E-Bis: Ekonomi Bisnis Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Behavioral Accounting Journal Journal of Economics and Regional Science 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) Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) Abdimas Indonesian Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) 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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Sinergi Dosen FEB UTS Mendorong Literasi dan Inklusi Keuangan Para Santri di Pesantren Sumbawa Rusni, Andi; Salam, Abdul; Aprirachman, Rozzy; Fietroh, Muhammad; Andriani, Sri; Purnama, Yuni; Sanjani, Muhammad Rafi'i; Nurjihadi, Muhammad; Irawan, Edi; Cita, Fitriah Permata; Nurasia, Nurasia; Oktapiani, Serli; Mandasari, Jayanti; Sugiarto, Aris; Nuryani, Hanifah Sri; Syahfitri, Diah Intan; Sari, Indah Fitriani
Abdimas Indonesian Journal Vol. 5 No. 1 (2025)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v5i1.775

Abstract

This community service program at Pondok Pesantren Al-Mutmainnah aims to enhance conventional financial literacy and inclusion among santri (Islamic boarding school students) to equip them with the skills to manage personal finances wisely and independently. The method involved interactive material delivery using multimedia presentations, infographics, and educational videos, followed by discussion and Q&A sessions to reinforce understanding. Evaluation was conducted using pre-test and post-test questionnaires, showing a significant improvement with an average post-test score increase of 30 points compared to the pre-test. The discussion highlights that a participatory approach combined with visual media effectively improves santri’s knowledge, although challenges remain in understanding complex concepts such as investment and credit risk. The limited duration of the program also posed constraints on in-depth material coverage. Therefore, extended programs with longer duration and regular mentoring are necessary to ensure optimal internalization of financial attitudes and behaviors. Strengthening financial literacy is expected to contribute sustainably to the economic empowerment of the pesantren and the surrounding community.
Pengaruh Program Edukasi Pajak terhadap Kepatuhan Pajak Konten Kreator di Era Ekonomi Digital pada Kreator Instagram dan TikTok, Studi : Bibliometrik Berbasis VOSviewer Ratnasari, Tri; Andriani, Sri
Jurnal Cakrawala Akademika Vol. 2 No. 1 (2025): Edisi Juni 2025
Publisher : PT. Pustaka Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70182/jca.v2i1.564

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh edukasi pajak terhadap kepatuhan pajak di kalangan kreator konten dalam ekonomi digital, khususnya pada platform Instagram dan TikTok. Dengan pendekatan analisis bibliometrik menggunakan perangkat lunak VOSviewer, penelitian ini menganalisis 233 artikel jurnal yang berkaitan dengan edukasi pajak dan kepatuhan pajak pada periode 2021 hingga 2025. Data diperoleh dari Google Scholar melalui aplikasi Publish or Perish dan dikelola menggunakan Mendeley Desktop. Hasil penelitian menunjukkan bahwa edukasi pajak memiliki peran signifikan dalam meningkatkan kepatuhan pajak, terutama jika disampaikan sesuai dengan karakteristik kreator digital. Selain itu, strategi komunikasi berbasis fear appeal dan pengaruh komunitas pajak daring juga turut membentuk perilaku patuh pajak. Kebaruan dari penelitian ini terletak pada pemetaan tren publikasi ilmiah serta penyajian pandangan integratif mengenai peran edukasi pajak, fear appeal, dan interaksi komunitas daring dalam membentuk kepatuhan pajak di era digital.
REAKSI PASAR SAHAM DI INDONESIA SAAT DAN SETELAH PERISTIWA TARIFF WAR AMERIKA SERIKAT DAN CHINA Andriani, Sri
Jurnal Ekonomi dan Bisnis Indonesia Vol 10 No 1 (2025): JURNAL EKONOMI DAN BISNIS INDONESIA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Teknologi Sumbawa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37673/jebi.v10i1.6249

Abstract

The uncertainty surrounding tariff policies imposed by US President Donald Trump has prompted other countries, such as China, to retaliate by raising tariffs on US goods. Investors, particularly those in the capital market, have responded, as they seek to secure their funds. This study aims to determine the stock market reaction to companies included in the LQ45 index. The event study method used analyzes the stock market reaction during and after the tariff war between the US and China. Data analysis techniques used the independent sample t-test and the Wilcoxon signed-rank test. The study found that abnormal returns on stocks included in the LQ45 index responded to the policies implemented by both countries. This event prompted investors to react negatively without waiting for new policy changes between the two countries. Meanwhile, trading volume activity showed no difference in response during and after the tariff war. Investors tended to wait and see how significant the impact might be after the event.
PEMETAAN PENELITIAN TAXADMINISTRATION: STUDI BIBLIOMETRIK VOSVIEWER DAN KAJIAN LITERATUR Widad, Dikky Shofil; Andriani, Sri
Jurnal Aplikasi Bisnis Vol. 11 No. 1 (2025)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jab.v11i1.7473

Abstract

Dengan menggunakan kajian bibliometrik dan tinjauan literatur VOSViewer, penelitian ini bertujuan untuk menjelaskan penelitian dan perkembangan topik Administrasi Perpajakan. Berdasarkan kata kunci Administration Tax, penelitian dilakukan selama 10 tahun, dari tahun 2015 hingga 2025, melalui website Publish or Perish. Hasil pencarian memperoleh 993 artikel jurnal. Dari 993 artikel jurnal tersebut, kemudian dilakukan analisis deskriptif dengan menggunakan VOSViewer dan Tinjauan Literatur untuk melihat bagaimana perkembangan topik penelitian atau mata pelajaran terkait Administration Tax. Analisis dilakukan dengan menggunakan Tinjauan Literatur, menunjukkan bahwa terdapat berbagai pendekatan dan metodologi yang digunakan dalam penelitian dengan tema Administrasi Perpajakan. Hasil penelitian dengan pemetaan studi Bibliometrik melalui aplikasi VOSViewer menunjukkan bahwa mata pelajaran yang terkait dengan Administration Tax diklasifikasikan menjadi 5 klaster dan 78 item. Dan terdapat dua topik yang dapat dikaitkan dengan keyword Administration Tax.
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.
PERMODELAN POLA PERENCANAAN KEUANGAN BERDASARKAN STATUS PERNIKAHAN Hakim, Lukmanul; Andriani, Sri; Umami, Nenny Noor
BAREKENG: Jurnal Ilmu Matematika dan Terapan Vol 15 No 4 (2021): BAREKENG: Jurnal Ilmu Matematika dan Terapan
Publisher : PATTIMURA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (695.702 KB) | DOI: 10.30598/barekengvol15iss4pp773-784

Abstract

A Marital status at community can make an impact on financial management. The purpose of this study was to analyze financial planning based on marital status with the variables of financial attitude, financial behavior, and financial literacy towards people who live in Sumbawa. The data were analyzed using Structural Equation Modeling Partial Least Square (SEM-PLS) through smartPLS version 3.0 software. The results of the analysis in this study indicate that (1) financial attitude has a significant effect on financial behavior both based on married and unmarried status, (2) financial attitude has a significant effect on financial literacy both based on married and unmarried status, (3) financial attitude has an effect significant on financial planning based on both married and unmarried status, (4) financial behavior has no significant effect on financial literacy both based on married and unmarried status, (5) financial behavior has no significant effect on financial planning both based on married and unmarried status, (6) financial literacy has no significant effect on financial planning based on both married and unmarried status, and (7) There is no difference in financial planning based on marital status
REPRESENTASI NILAI-NILAI KEHIDUPAN DALAM PUISI “SAJAK MATAHARI” OLEH W. S. RENDRA Andriani, Sri; Marsela, Emma
JURNAL SASTRA INDONESIA (SASINDO) Vol. 14 No. 1` (2025): JURNAL SASTRA INDONESIA (SASINDO) EDISI APRIL
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/sasindo.v14i1`.68851

Abstract

Artikel ini menganalisis puisi "Sajak Matahari" karya W.S. Rendra dengan pendekatan kualitatif deskriptif. Melalui analisis mendalam terhadap elemen-elemen puisi, seperti imaji, metafora, dan simbolisme, artikel ini mengungkap nilai-nilai kehidupan yang terkandung dalam puisi tersebut, termasuk perjuangan, harapan, dan keadilan sosial. Rendra menggunakan simbol matahari sebagai representasi kekuatan batin dan potensi manusia, serta mengingatkan pembaca akan tanggung jawab dalam menggunakan sumber daya yang ada. Penelitian ini menunjukkan relevansi puisi dalam konteks sosial dan budaya, serta peran sastra sebagai media refleksi dan pencerahan dalam kehidupan manusia. Kata kunci: sajak matahari, W.S. Rendra, puisi, analisis kualitatif, nilai-nilai kehidupan, simbolisme, keadilan sosial
Self Assessment System, Pengetahuan, Dan Sanksi Pajak Berpengaruh Terhadap Kepatuhan Pajak Dengan Religiusitas Sebagai Variabel Moderasi Utami, Amelia Febi; Andriani, Sri
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3518

Abstract

This study investigates the impact of several factors on taxpayer compliance, including understanding of the self-assessment system, knowledge of tax regulations, tax sanctions, and religiosity. The aim is to gain insights into what influences taxpayers to comply with tax regulations. The study employs quantitative data collection methods through surveys and questionnaires. Analytical techniques such as descriptive analysis, quality tests, classical assumption tests, and hypothesis testing are used. Results indicate that understanding of the self-assessment system, knowledge, and tax sanctions positively influence taxpayer compliance. Additionally, religiosity moderates the relationship between understanding the self-assessment system, knowledge, and taxpayer compliance, but not for tax sanctions.
LEVEL OF PARENTAL KNOWLEDGE ABOUT PROVIDING A HEALTHY MP-ASI MENU IN EFFORTS TO PREVENT STUNTING IN TODDLERS (6-24 MONTHS) Tinaweng, Novita Sania; Andriani, Sri; Haji Jafar, Cindy Puspita Sari
Jambura Nursing Journal Vol 7, No 1: January 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37311/jnj.v7i1.26948

Abstract

MP-ASI represents a critical transition period for toddlers (6-24 months) requiring precise nutritional fulfilment by parents to meet optimal growth and development needs. Children are at risk of experiencing growth and developmental disorders or stunting in the early stages of life when it is not well fulfilled. Thus, parental knowledge plays a crucial role in ensuring proper MP-ASI provision. The purpose of this study is to assess the parental knowledge level regarding providing healthy MP-ASI menus. This study is classified as a quantitative study with a descriptive design, employing a descriptive survey approach. The population consists of all mothers with toddlers (6-24 months) in the working area of Puskesmas Limboto, Gorontalo Regency, totalling 1,249 respondents selected using cluster sampling, with a sample of 302 respondents. The instrument used is the “Questionnaire to asses parents' knowledge about infant complementary feeding.” Data analysis is conducted using univariate analysis. The findings indicate that the level of maternal knowledge regarding the provision of healthy MP-ASI menus is categorized as good for 176 respondents (58.3%), fair for 108 respondents (35.8%), and poor for 18 respondents(6.0%). In conclusion, some mothers with toddlers (6-24 months) possess good knowledge regarding providing healthy MP-ASI menus. Therefore, it is imperative for research institutions to continue prioritizing education efforts to raise public awareness regarding the importance of comprehensively providing appropriate MP-ASI through integrated maternal and child health services programs.
Pemetaan Penelitian Seputar Taxpayer Awareness: Studi Bibliometrik VOSviewer dan Literature Review Dwie Suwarno Putrri, Sherlyta; Andriani, Sri
Jurnal Akuntansi Inovatif Vol 2 No 2 (2024): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/jai.v2i2.40

Abstract

Latar Belakang: Kesadaran mengenai kewajiban pajak berkaitan dengan skenario di mana wajib pajak menyadari, mengakui, menghargai, dan mematuhi peraturan pajak yang relevan, menunjukkan tekad dan kemauan untuk memenuhi tanggung jawab pajak mereka. Tujuan: Penelitian ini bertujuan untuk memastikan pemetaan tentang perkembangan karya ilmiah tentang Kesadaran Wajib Pajak. Metode Penelitian: Penelitian ini menggunakan pemanfaatan mix-method, yaitu studi bibliometrik VOSviewer dan literature review. Penelitian dilakukan selama jangka waktu 10 tahun dari tahun 2014 hingga tahun 2024 dengan cara memeriksa pada aplikasi Publish or Perish dengan kata kunci Taxpayer Awareness. Hasil Penelitian: Hasil penelitian menunjukkan bahwa berdasarkan hasil analisis visualisasi VOSviewer, yang membagi penelitian tentang Taxpayer Awareness menjadi 7 kluster yang berbeda. Keaslian/Kebaruan Penelitian: Penelitian ini memberikan penjelasan keyword yang berhubungan pada taxpayer awareness yang meliputi Tax Knowledge, Individual Taxpayer Compliance, dan Tax Sunction.
Co-Authors Abdul Adelia, Selvi Agus Santoso Agus Sucipto Ahmad Djalaluddin Ahmad Fahrudin Alamsyah Aldri Frinaldi 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 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 Ilman, Abdul Hadi Intan Permatasari Irawati Irawati 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 Nuri, Listika Nurjihadi, Muhammad Nuryani, Hanifah Sri Oktapiani, Serli Oktapiani, Sherli Padang , Rismoninta Padang, Rismoninta Panca Wardanu, Adha Permatacita, Fitriah Purnama, Yuni Qoyyimah, Aimmatul 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 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 Widad, Dikky Shofil Wijayanti, Fatimah Wirentake Wiwik Wulandari, Wiwik Zahra, Arwa El