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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 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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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.
Implementation of Accounting Information Systems Using the Bank Indonesia APIK SI Application in MSMEs Rachman, Putri Wulandari Hari; Andriani, Sri
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.8885

Abstract

Purpose –This research aims to analyze and implement the SI APIK application that can assist and manage financial records and financial reports at the company. Design/Methodology/Approach - This research uses a qualitative method with a case study approach, which aims to study and investigate a phenomenon or event for individuals. This research also conducted several data collection techniques such as interviews, observations, and documentation. This method is used to analyze the implementation of the SI APIK application at PT Dinara Indonesia Solusindo. Findings - The results of implementing an accounting information system using the SI APIK application in three subsidiaries of PT Dinara Indonesia Solusindo, namely, Dinara Wooden Heels, Dinara Travelindo, and Calico Jajananku, found that the SI APIK application makes it easier for PT Dinara Indonesia Solusindo to record daily transactions and prepare financial reports according to SAK EMKM, so that owners get financial information in the form of financial statements quickly. Research Limitations/Implications - The limitation of this research is that it only focuses on one company, namely PT Dinara Indonesia Solusindo. The results of this study provide implications so that business owners can implement the SI APIK application to facilitate financial management and decision making. Keywords: Accounting Information System, Financial Statements, SI APIK
Mapping Research on Income Tax Disclosure: A VOSviewer Bibliometric Study of Google Scholar Fathan Putri, Lintang Eliya Natasya; Andriani, Sri
Accounting Research Unit (ARU Journal) Vol 4 No 2 (2023): 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/arujournalvol4iss2pp10-19

Abstract

Penelitian ini bertujuan untuk melakukan pemetaan terhadap penelitian seputar rasio Income Tax Disclosure menggunakan pendekatan bibliometrik VOSviewer dan tinjauan literatur. Analisis data dilakukan dengan tiga teknik: (1) memetakan distribusi publikasi jurnal terkait rasio Pengungkapan Pajak Penghasilan; (2) visualisasi jaringan bibliometrik VOSviewer untuk rasio Income Tax Disclosure, mengidentifikasi kluster dan item; dan (3) tinjauan literatur untuk mengeksplorasi topik penelitian seputar rasio Income Tax Disclosure. Temuan penelitian mencerminkan: (1) terdapat 477 publikasi jurnal yang relevan dengan rasio Income Tax Disclosure; (2) visualisasi bibliometrik menghasilkan tiga kluster dan 134 item topik terkait rasio Pengungkapan Pajak Penghasilan; (3) identifikasi 13 topik penelitian utama seputar pengaruh rasio Tax Disclosure melalui tinjauan literatur. Kontribusi penelitian ini terletak pada pemetaan komprehensif topik-topik penelitian yang mencakup rasio Income Tax Disclosure, memungkinkan peneliti untuk memperoleh wawasan mendalam dan menemukan arah penelitian potensial di masa mendatang.
Bibliometric Analysis and Literature Review of Service Tax Keyword Indexed by Google Schoolar Zahra, Arwa El; Andriani, Sri
Accounting Research Unit (ARU Journal) Vol 4 No 2 (2023): 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/arujournalvol4iss2pp1-9

Abstract

Makalah ini menggunakan VOSviewer untuk analisis bibliometrik kata kunci pajak jasa, yang bertujuan untuk memahami tren penelitian dan kolaborasi di bidang tersebut. Melalui analisis kuantitatif dalam studi bibliometrik terhadap 200 artikel dari tahun 2019 hingga 2024, sumber pengumpulan data berasal dari penelusuran jurnal nasional dan internasional yang terindeks Google Scholar, Sinta, dan Scopus melalui aplikasi Perish/Harzing. Teknik analisis data dengan analisis bibliometrik pajak jasa dengan VOSviewer. Hasil penelitian menunjukkan bahwa, berdasarkan kajian bibliometrik VOSviewer, penelitian mengenai pajak jasa terbagi menjadi 10 klaster dan 172 item topik. Implikasi dan kontribusi dari penelitian ini adalah memetakan topik-topik yang sering diteliti oleh para peneliti sehingga dapat menjadi referensi bagi peneliti selanjutnya. Hal ini dapat membantu mengidentifikasi kesenjangan dalam penelitian yang sudah ada dan area yang membutuhkan eksplorasi lebih lanjut. Dengan menganalisis klaster dan topik-topik tersebut, para peneliti juga dapat memperoleh gambaran mengenai tren dan pola penelitian pajak jasa selama ini.
Pengalaman Peternak Ayam Broiler Dalam Menjalankan Usaha Dengan Sistem Kemitraan Dan Mandiri: Studi Kasus Di Kabupaten Bulukumba Andriani, Sri; Rayyani, Wa Ode
Jurnal Ekonomi Pertanian dan Agribisnis Vol. 3 No. 1 (2025): Juli - Desember
Publisher : CV.ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jepag.v3i1.3329

Abstract

This study aims to explore the experiences of broiler chicken farmers in running a business with a partnership and independent system in Bulukumba Regency. The method used in this study is a qualitative approach with a case study design, which involves in-depth interviews with broiler chicken farmers who apply both systems. The results of the study indicate that farmers who use a partnership system tend to feel greater support from partners, including in terms of access to capital, training, and product marketing. However, they also face challenges related to dependence on partners and profit sharing that is not always fair. On the other hand, farmers who run their businesses independently have the freedom to make decisions and manage their businesses, but often face difficulties in terms of access to resources and markets. These findings provide important insights into the dynamics faced by broiler chicken farmers in Bulukumba Regency, as well as implications for the development of policies and practices in the livestock sector. This study is expected to be a reference for farmers, academics, and stakeholders in improving the sustainability of broiler chicken farming businesses in the area.
Pertumbuhan Miselium Bibit F1 Jamur Tiram (Pleurotus ostreatus) dan Jamur Merang (Volvariella volvacea) pada Media Biji Padi Dan Biji Nangka Andriani, Sri; Suparti, S
Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) 2019: Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.556 KB)

Abstract

Biji padi dan biji nangka merupakan biji-bijian lokal yang mempunyai kandungan karbohidrat, protein, lemak, dan mineral. Biji-bijian tersebut bisa digunakan sebagai media alternatif bibit F1 jamur merang dan jamur tiram. Penelitian ini bertujuan untuk mengetahui pertumbuhan miselium bibit F1 Jamur tiram dan Jamur Merang pada media biji padi dan biji nangka. Metode yang digunakan adalah eksperimen dengan rancangan acak lengkap (RAL) pola faktorial terdiri dari dua faktor yaitu faktor 1 jenis indukan jamur (Jamur tiram dan jamur merang ), faktor 2 yaitu jenis media (biji padi dan biji nangka ). Hasil penelitian yaitu miselium jamur tiram dan jamur merang dapat tumbuh pada media biji padi dan biji nangka. Pertumbuhan miselium paling cepat tumbuh pada jamur tiram media biji nangka yaitu 7,6 cm, dan jamur merang media biji nangka yaitu 6 cm, sedangkan pertumbuhan miselium paling lambat yaitu pada jamur tiram media biji padi yaitu 2,8 cm, dan jamur merang media biji padi yaitu 3,5 cm, dengan warna putih kompak.
Analisis Tren Environmental Social Governance dan Kepatuhan Pajak: Studi Bibliometrik Menggunakan VOSviewer Ramadhani, Surya Putra; Andriani, Sri
Jurnal Perpajakan dan Akuntansi (JUPAK ) Vol. 2 No. 3 (2025): Volume 2 Nomor 3 Juni 2025
Publisher : Jurnal Perpajakan dan Akuntansi (JUPAK )

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

Abstract

This study aims to map the trends and developments in academic studies related to Environmental, Social, and Governance (ESG) and tax compliance using a quantitative approach through bibliometrics using VOSviewer software. ESG issues are increasingly relevant in global business practices and have implications for fiscal policy, particularly the level of corporate tax compliance. This study combines quantitative methods for bibliometric analysis, with secondary data sources in the form of 986 international journal articles obtained through the Publish or Perish application in the 2019-2024 period. The bibliometric visualization results identify four main clusters with a total of 40 topics that dominate ESG and tax compliance research. The findings show that ESG not only plays a role in shaping corporate image, but also has a contribution in improving transparency and compliant fiscal behavior. This study makes an important contribution in directing future research agendas and provides a basis for policymakers and businesses to understand the integration of ESG in tax governance. Penelitian ini bertujuan untuk memetakan tren dan perkembangan kajian akademik terkait Environmental, Social, and Governance (ESG) dan kepatuhan pajak dengan menggunakan pendekatan kuantitatif melalui bibliometrik menggunakan perangkat lunak VOSviewer. Isu ESG saat ini semakin relevan dalam praktik bisnis global dan berimplikasi pada kebijakan fiskal, khususnya tingkat kepatuhan pajak perusahaan. Kajian ini menggabungkan metode kuantitatif untuk analisis bibliometrik, dengan sumber data sekunder berupa 986 artikel jurnal internasional yang diperoleh melalui aplikasi Publish or Perish dalam rentang tahun 2019–2024 yang nantinya akan di screening. Hasil visualisasi bibliometrik mengidentifikasi empat klaster utama dengan total 40 topik yang mendominasi penelitian ESG dan kepatuhan pajak. Temuan menunjukkan bahwa ESG tidak hanya berperan dalam membentuk citra perusahaan, tetapi juga memiliki kontribusi dalam meningkatkan transparansi dan perilaku fiskal yang patuh. Studi ini memberikan kontribusi penting dalam mengarahkan agenda riset selanjutnya dan menjadi dasar bagi pembuat kebijakan serta pelaku usaha dalam memahami integrasi ESG dalam tata kelola perpajakan.  
Tax Morale vs Voluntary Tax Compliance with A Bibliometric Analysis Framework Andriani, Sri; Al Idrus, Salim; Djalaluddin, Ahmad
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n2.p291-306

Abstract

Introduction/ Main Objectives: The objectives of this study is to explain the research progress and technology trends of AD, this study presents a bibliometric analysis. Research Background: The Indonesian government's 2020 revenue target is IDR 2,233.2 trillion, with IDR 1,865.7 trillion (83.54%) coming from taxes. In 2020, Indonesia changed the structure of the State Budget by refocusing and reallocating the budget to handle the spread of Covid-19, reaching IDR 3.37 trillion. Method: This study uses meta-analysis by reviewing and synthesizing various empirical research findings from 1998 to 2021, discussing the influence of determinants on tax compliance and tax evasion. These determinants include audits, tax rates, tax sanctions, services, public trust, personal norms, social norms, and religiosity. Results: The results of this meta-analysis reinforce the social contract theory and the findings of previous studies, which concluded that the level of public service and trust significantly influence tax compliance and tax evasion. Based on data and empirical evidence, this study concludes robustly that when the public is well-served and believes that the tax money paid by taxpayers is being used properly by the government, the public perceives the government as fulfilling the contract between the government and its citizens. Conclusion: The results of this meta-analysis show that in addition to factors influenced or controlled by the government and tax authorities, internal taxpayer factors reflected in the fiscal psychology paradigm in the form of personal norms and religiosity significantly influence taxpayers' decisions to comply or not.
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 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 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 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