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All Journal JURNAL MANAJEMEN DAN AKUNTANSI Jurnal Manajemen Akuntansi dan Bisnis JURNAL ILMU EKONOMI & SOSIAL Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Akuntansi STIE Muhammadiyah Palopo Management and Economics Journal (MEC-J) Owner : Riset dan Jurnal Akuntansi Conference on Innovation and Application of Science and Technology (CIASTECH) GEMA EKONOMI Proceeding of National Conference on Accounting & Finance Community Development Journal: Jurnal Pengabdian Masyarakat Bulletin of Management and Business Widyagama National Conference on Economics and Business (WNCEB) Journal of Public and Business Accounting Prosidia Widya Saintek Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan Trending: Jurnal Manajemen dan Ekonomi JAKBS Jurnal Ekonomi Kreatif Indonesia Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Journal of Management Research and Studies
Dwi Anggarani
Universitas Widyagama Malang
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Transportation Other

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Pengaruh Penerapan Internet of Things (IoT), Good Governence dan Standar Akuntansi Pemerintah terhadap Akuntabilitas Laporan Keuangan pada Pemerintah Kota Malang Tahun 2021-2023 Vebiola Puspa Asa Pujangga; Endah Puspitosarie; Dwi Anggarani; Indah Dewi Nurhayati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to examine the influence of the implementation of the Internet of Things (IoT), principles of good governance, and the application of Government Accounting Standards (SAP) on the accountability of financial reporting in the Malang City Government during the period of 2021–2023. The research is grounded in the growing demand for more transparent, accountable, and efficient public financial management in the digital era. A quantitative approach was employed using survey methods targeting respondents directly involved in regional financial management. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables, IoT, good governance, and SAP have a significant impact on the accountability of financial reports, both simultaneously and partially. These findings highlight the critical role of technological innovation, sound governance practices, and adherence to accounting standards in building reliable and accountable financial reporting systems at the local government level. This study offers both theoretical and practical implications for the advancement of public financial policy through the integration of technology and good governance principles.
Analisis Akuntabilitas Dan Transparansi Laporan Keuangan Pada Panti Asuhan Seraphine Kecamatan Katikutana Kota Waibakul Melania Rambu Guna; Khojanah Hasan; Dwi Anggarani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Orphanage, Katikutana District, Waibakul City, is a non-profit organization engaged in social work. The purpose of this study was to analyze the accountability and transparency of financial reports at Seraphine Orphanage. The research method used was a descriptive qualitative method with a case study approach. Data collection techniques included observation, interviews, and documentation. The results showed that the analysis revealed inadequate accountability and transparency practices implemented by the management of Seraphine Katiku Loku Orphanage. This is reflected in process accountability, program accountability, policy accountability, financial accountability, and transparency.
Pengaruh Profitabilitas, Perencanaan Perpajakan, dan Solvabilitas Terhadap Manajemen Laba Pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024 JulietaAnta Maulani; Untung Wahyudi; Dwi Anggarani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to examine the influence of profitability, tax planning, and solvency on earnings management in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. Profitability is assessed through return on assets (ROA), tax planning through the effective tax rate (ETR), and solvency through the debt-to-assets ratio (DAR). Earnings management is evaluated using a modified Jones discretionary accrual accounting approach. The method used in this study is quantitative with multiple linear regression. Sample selection was carried out by applying certain criteria, resulting in a number of companies that met the research requirements. Secondary data was taken from annual financial reports accessible on the official IDX website. It is hoped that the results of this study will provide empirical evidence regarding the relationship between these three independent variables and earnings management and contribute to the development of the accounting and finance literature, particularly in the context of managerial decision-making and corporate policy-making in the transportation and logistics sector. Keywords: Earning Management,Profitability, Tax Planning, Solvency
Pengaruh Literasi Perpajakan, Sosialisasi Perpajakan, Dan Digitalisasi Sistem Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Generasi Milenial Di Kota Malang Aida Rohmawati Romadoni; Untung Wahyudi; Dwi Anggarani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to analyze the influence of tax literacy, tax socialization, and the digitalization of the tax system on individual taxpayer compliance among the Millennial Generation in Malang City. As a tech-savvy and economically productive demographic, Millennials play a strategic role in strengthening the national tax base through improved tax compliance. This research adopts a quantitative approach, utilizing a survey method through questionnaires distributed to 87 respondents—individual taxpayers from the Millennial Generation in Malang who are registered with a Taxpayer Identification Number (NPWP) and have submitted tax reports. The sampling technique used was purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that, partially, tax literacy and tax system digitalization have a significant effect on individual taxpayer compliance. Meanwhile, tax socialization does not have a significant partial effect. However, simultaneously, all three independent variables have a significant effect on individual taxpayer compliance. The sampling technique used was purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that, partially, tax literacy and tax system digitalization have a significant effect on individual taxpayer compliance. Meanwhile, tax socialization does not have a significant partial effect. However, simultaneously, all three independent variables have a significant effect on individual taxpayer compliance.
Pengaruh Akuntabilitas, Transparansi, Dan Sistem Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Malaka Tahun 2021-2023) Filibertha Yohana Iku They; Dwi Anggarani; Khojanah Hasan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to examine the influence of accountability, transparency, and the government's internal control system on the quality of financial reports at the Malaka Regency Regional Financial and Revenue Management Agency (BPKPD) during 2021-2023. The method used was a quantitative survey approach, where data were obtained through questionnaires distributed to 37 respondents, consisting of officials and employees directly involved in regional financial management. Data analysis was conducted using classical assumption tests and multiple linear regression using SPSS version 25. The results indicate that partially, accountability has a positive and significant effect on the quality of financial reports. Transparency, although having a negative effect, did not show a significant effect. Meanwhile, the government's internal control system has a positive and significant effect on the quality of financial reports. Simultaneously, these three variables significantly influence the quality of financial reports. This finding underscores the importance of implementing sound accountability, optimizing transparency, and strengthening internal control systems in improving the quality of financial reports.
Penerapan Sistem Informasi Akuntansi Dalam Pengelolaan Keuangan Di Dinas Pendidikan Kota Blitar Septa Amanda; Fatoni, Irfan; Anggarani, Dwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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This research is titled "The Implementation of Accounting Information Systems in Financial Management at the Blitar City Education Office" and aims to examine how Accounting Information Systems (AIS) are applied in financial management within that institution. Using a qualitative descriptive approach, the study involves interviews, observations, and document analysis to gather data. The findings reveal that the implementation of AIS has enhanced efficiency and transparency in recording and reporting financial activities. Furthermore, AIS facilitates faster and more accurate decision-making through the provision of integrated and real-time data. However, the research also identifies challenges such as limitations in human resource competencies and technical issues in system usage. Therefore, ongoing training and infrastructure improvements are necessary to optimize AIS implementation. Overall, this study offers recommendations to improve educational financial management in Blitar City through better utilization of information technology.
Evaluasi Pengelolaan Keuangan Desa Sesuai Dengan Peraturan Menteri Dalam Negeri No. 20 Tahun 2018 Pada Desa Libunio Kecamatan Soa Kabupaten Ngada Meo, Yovita Eno; Sodik, Sodik; Dwi Anggarani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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This descriptive qualitative research evaluates the conformity of financial management in Libunio Village with the Ministry of Home Affairs Regulation (Permendagri) No. 20 of 2018. The results show that a high level of administrative compliance has been achieved (the principles of Orderliness and Budget Discipline are fulfilled through the use of SISKEUDES). However, the analysis indicates that transparency needs to be enhanced by providing more open access to village financial information for the public, for example, through the establishment of a village website and community radio as stipulated in the regulation. It is concluded that the Village Government needs to strengthen its means of publication and the use of information media to fully realize the effectiveness of the transparency principle in accordance with the provisions of Permendagri.
Pengaru Penerapan Standar Akuntansi Pemerintah Kualitas Aparatur Pemerintahan Daerah dan Good Governance Terhadap Kualitas LaporanKeuangan (Studi Kasus Pada Dispenduk Kabupaten Belu Tahun 2021-2023) Raimanis, Revalina Freitas; Dwi Anggarani; Khojanah Hasan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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This study aims to analyze the influence of the implementation of Government Accounting Standards (SAP), the quality of local government officials, and the principles of good governance on the quality of financial statements at the Department of Population and Civil Registration (Dispendukcapil) of Belu Regency for the period 2021–2023. The quality of local government financial statements is highly important as a form of accountability and transparency in public financial management. The research method employed is quantitative with a survey approach. Data were obtained through the distribution of questionnaires to 41 respondents consisting of officials and employees directly involved in financial management. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25, including validity and reliability tests, classical assumption tests, and hypothesis testing using partial (t-test) and simultaneous (F-test) analyses. The results of the study indicate that, partially, the implementation of SAP, the quality of local government officials, and good governance have a positive and significant effect on the quality of financial statements. Among these three variables, good governance has the most dominant influence. Simultaneously, SAP, the quality of local government officials, and good governance significantly affect the quality of financial statements, with a coefficient of determination (R²) of 0.818, meaning that 81.8% of the variation in the quality of financial statements is explained by the three independent variables, while the remaining 18.2% is influenced by other factors outside this study. This study emphasizes that improving the quality of local government financial statements requires a combination of proper regulatory implementation, adequate competence of officials, and good as well as transparent governance.
Analisis Laporan Keuangan Sebagai Dasar Penilai Kinerja Keuangan Pada UKM CV. Citra Mandiri Keripik Kota Batu Tahu, Yance Mea; Dwi Anggarani; Khojanah Hasan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Financial statements are documents used to describe a company's financial condition and performance over a specific period. The purpose of financial statement analysis is to assist in decision-making regarding the company's future. Analyzing financial statements reveals a company's strengths and weaknesses. The research approach used was qualitative and descriptive. The results indicate that CV Cita Mandiri Keripik Kota Batu has not been able to generate sufficient profits from existing sales. A higher net profit margin indicates a better performance by CV Cita Mandiri Keripik Kota Batu in effectively utilizing sales to generate profits. This situation is unfavorable for CV Cita Mandiri Keripik Kota Batu because the profits obtained do not meet general company standards.
Co-Authors AA Sudharmawan, AA Adya Hermawati Ahmad Fairuzabadi Ahmad Sya’roni Aida Rohmawati Romadoni Ainun, Siti Nur Aliviatus Zahro Amelia, Rissa Ana Sopanah, Ana Ananggadipa Pratama Azizati Putri Arsita Azwar Akbar N Baehaqi Baits Nur, Ayu Wandani Mustika Rahma Beatriks Doke Meo Candra Aditya Catur Pambudi Charisma Firdnandya Putri Choirul Anam Choirum Alfi Shariana Umami Cindy Veronica Devi Nurul Qomariah Dharmayanti Pri Handini Dita Andhini Setiyowati Efendi, Muhammad Rizki Eka Rimba Putra Martha Pratama Endah - Puspitosarie Endah Puspitosarie Fadhilah, Laili Nur Fatkhurohman Fatkhurohman Fatriana Kadir, Shaifany Filibertha Yohana Iku They Gunarianto Gunarianto H. Mas'ud, Muchlis Hakim, Naufal Rahman Al Hartini Prasetyaning P Hartini Prawesti Prasetyaning Hasan, Khojana Inarti Ficilia Indah Dewi Nurhayati Irfan Fatoni Irfan Fatoni JulietaAnta Maulani Jultantyo, Satryo Khojanah Hasan Khojanah Hasan Khojanah Hasan, Khojanah Mas'ud, Muchlis H. Meilia, Risa Melania Rambu Guna Meo, Yovita Eno Mesdila, Mey Elviany Muhammad Tulus Efendi Mulyani, Alif Fidiyanti Nasharuddin Mas Nerizqullah Auriga Tsarwa Ningayutasari, Cindya Novita Sari Nur, Ayu Wandani Mustika Rahma Baits Nuraini, Rachma Yanvi Okrofa, Melania Pradita Wahyu Delfiana Puspitasarie, Endah Putri Nadia, Tanya Putri, Dewi Rarasati Mustafa Raimanis, Revalina Freitas Ratna Kartika Tungga Dewi Ratuanik, Preska Kemuel Feliks Risqi, Nor Widianah Salsabila, Dwi Sandika Hayudi Khrisna Sari, Novita Alaika Septa Amanda Setioputri, Agustina Mega Sinta Idani Pertiwi Sodik Sodik, Sodik Supriyadi, Ana Sopanah SURVIVAL - - Syamsul Bahri Syamsul Bahri Syifaatuz Zadida Ilyas Syifa Tahu, Yance Mea Ummi Marzuqoh M Untung Wahyudi Untung Wahyudi uspitosarie, Endah P Vebiola Puspa Asa Pujangga Wahyudi, Untung Wardhana, Rifki Fandika Daffa Wiwin Purnomowati Yohana Taruli Vlorentina Yuni Kartikasari Zaenudin Zaenudin Zulkifli