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All Journal Jurnal Ekonomi dan Pendidikan Jurnal Dinamika Akuntansi Abdimas Dinamika Pendidikan MUQTASID Accounting Analysis Journal Economic Education Analysis Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Keuangan dan Akuntansi (JRKA) Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Madaniya Journal of Management and Business Environment (JMBE) Unri Conference Series: Community Engagement DedikasiMU: Journal of Community Service Participative Journal (PJ) : Jurnal Pengabdian Pada Masyarakat Indonesian Journal of Devotion and Empowerment (IJDE) JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Dinamika Akuntansi Jurnal Bina Desa "Indonesian Journal of Devotion and Empowerment (IJDE) "
Indah Anisykurlillah
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Religion Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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NPL sebagai Pemoderasi Faktor-Faktor yang Mempengaruhi Audit Delay Yunita, Selvia; Anisykurlillah, Indah
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020): December 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.774 KB) | DOI: 10.20884/1.sar.2020.5.2.3750

Abstract

This study aims to analyze the factors that influence audit delay in banking companies with the variables of management performance level, liquidity, complexity of company operations and reputation of audit firm with non-performing loans as moderating variables. The population in the study amounted to 43 banking companies listed on the Indonesia Stock Exchange for the period 2015-2019. Sampling was carried out by purposive sampling method which resulted in 28 samples during the 5 years of the study with a total of 140 units of analysis. The data analysis method uses moderation regression of absolute value difference. The results show that the level of management performance and KAP reputation have a negative effect on audit delay, while the liquidity and complexity of company operations have no effect on audit delay. Then non-performing loans are able to weaken the level of management performance, but are not able to weaken the liquidity and complexity of the company's operations due to audit delay. The conclusion in this study is that the higher the level of management performance, the shorter the audit delay, so the possibility of delay in audit reports is less likely
Financial Performance and PROPER Ratings Impact on Corporate Environmental Responsibility Disclosure Baroroh, Niswah; Anisykurlillah, Indah; Rizkiana, F. R.W.; Setiyaningrum, R.
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.78199

Abstract

The corporate disclosure of environmental responsibility for companies is crucial in building transparency, trust and maintaining sustainability, showing their commitment to environmental sustainability. Corporate sustainability is closely related to the company's financial performance and external assessment. This research purposed to analyze the profitability, size and leverage as the corporate financial performance and PROPER rating as the external assessment on environmental evaluation. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021. This study uses panel data regression analysis with a regression model in the form of Random Effect Model and Moderating Regression Analysis using E views 12. The results of this study indicate that the average of environmental disclosure in Indonesian companies is still relatively low, and the environmental performance is in moderate condition. Profitability, leverage and company size can’t influence the environmental disclosure. And then, the environmental performance variable as a moderating variable cannot strengthen or weaken the effect of profitability, leverage and company size on corporate social responsibility disclosure. Future research is expected to look for other variables that are more closely related to corporate social responsibility disclosure.
DETERMINAN PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Wasiatun Hikmah, Ifa; Anisykurlillah, Indah
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 1 No. 1 (2023): February: Jurnal Pustaka Nusantara Multidisiplin
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v1i1.14

Abstract

Sustainability report adalah laporan yang digunakan perusahaan untuk mengungkapkan secara transparan mengenai dampak ekonomi, lingkungan, dan sosialnya terhadap masyarakat dan sebagai alat pertanggungjawaban kepada stakeholder. Pengungkapan sustainability report merupakan salah satu bentuk kepedulian perusahaan terhadap keberlanjutan. Tujuan penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, komite audit, komisaris independen, dan dewan direksi terhadap sustainability report pada perusahaan BUMN di Indonesia. Populasi dalam penelitian ini adalah perusahaan BUMN yang terdaftar di BEI tahun 2018-2020. Pemilihan sampel dilakukan menggunakan metode purposive sampling. Sampel pada penelitian ini berjumlah 18 perusahaan dengan 48 unit analisis. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan dan laporan keberlanjutan. Metode analisis yang digunakan adalah analisis regresi data panel dengan model penelitian yang terpilih Fixed Effect Model (FEM) menggunakan alat penelitian E-views 9.Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap pengungkapan sustainability report. Profitabilitas berpengaruh negatif terhadap pengungkapan sustainability report. Sementara itu, komite audit, komisaris independen, dan dewan direksi tidak berpengaruh terhadap pengungkapan sustainability report. Koefisien determinasi dari penelitian ini adalah 0,72, yang artinya 72 persen pengungkapan sustainability report dapat dijelaskan oleh variabel independen. Berdasarkan hasil penelitian, perusahaan disarankan untuk tidak hanya menciptakan laba yang besar namun perusahaan juga harus melakukan tanggung jawabnya kepada sosial dan lingkungan. Penelitian selanjutnya disarankan untuk menggunakan proksi lain, yaitu variabel komite audit dengan independensi komite audit sedangkan variabel dewan direksi dengan jumlah anggota dewan direksi dan peneliti dapat memperluas sampel dengan menggunakan sampel semua sektor perusahaan yang terdaftar di BEI sehingga hasil penelitian lebih maksimal.
Strengthening The Competence of Writing Scientific Articles for Indonesian School Teachers in Bangkok to Improve The Quality of Education Kuat Waluyo Jati; Anisykurlillah, Indah; Jannah, Richatul; Ikhsananto, Aan; Dwi Lestari, Tiara
Indonesian Journal of Devotion and Empowerment Vol. 6 No. 2 (2024): December
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/2a4jeg09

Abstract

One of the complaints faced by teachers at the Indonesian school of Bangkok was writing scientific articles and then publishing them in academic journals. The complaint was based on various considerations faced by teachers at the Indonesian school of Bangkok, namely (1) the absence of a socialization program for publishing articles from research activities; (2) lack of understanding related to the procedures, techniques, and methods of publishing scientific articles in reputable national and international journals; (3) lack of motivation, self-confidence, and experience to publish in reputable national and international journals. Participants in this community service activity were academics at the Indonesian School of Bangkok. This service was carried out using a participatory training model through socialization and training. After that, it continues with assistance in writing and publishing scientific articles. The socialization and training materials covered the basics of writing scientific articles until the publication process; methods, techniques, and methods of scientific publication. The success of the training process and results were measured using questionnaires and evaluation sheets from the participants. The results of this community service were an increase in the teacher competence of Indonesian school of Bangkok in the skills and understanding of writing until the publication of scientific articles in reputable national and international journals.
The Power of Tax Authority and Tax Compliance: Does Tax Literacy Matter? Anisykurlillah, Indah; Sugiyat, Junjung; Mukhibad, Hasan
Jurnal Dinamika Akuntansi Vol. 16 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i1.1600

Abstract

Purpose: Our research aims to prove the influence of tax authority power (coercive and legitimate), tax morality, perception of fairness, and religiosity on tax compliance. Also, we test the moderating effect of tax literacy on the influence of the relationship between perceived fairness and coercive power on tax compliance. Methods: This research used 199 respondents determined by convenience sampling, snowball sampling technique. Data were analyzed using Partial Least Squares based Structural Equation Modeling (PLS-SEM). Result: We report that legitimacy power, tax morale, and religiosity positively influence tax compliance. On the other hand, coercive power and perceived fairness do not influence tax compliance. Moreover, our study reports that tax literacy has a role in reducing the influence of perceived fairness on tax compliance. Novelty: Our study contributes to expanding literature in two important ways. First, we re-examined the influence of the power of tax authority on tax compliance of university employees who experienced a change in university status from a public university to a state university with legal entity status (PTN-BH)-causing a change in tax rates. Second, we expand the slippery slope framework by proving the role of tax literacy in increasing the influence of the power of tax authority on tax compliance.
Penguatan Pelaporan Keuangan Koperasi Wanita Sri Rejeki Berbasis General Ledger Anisykurlillah, Indah; Latifah, Lyna; Fachrurrozie, Fachrurrozie; Permatasari, Yoan; Fuad, Muhammad Nur
Jurnal Bina Desa Vol. 7 No. 1 (2025): Vol 7 No 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jurnalbinadesa.v7i1.19653

Abstract

The purpose of this community service is to build a women's cooperative accounting system based on General Ledger. This system includes cash receipts (loan installments, principal savings, and mandatory/voluntary savings), cash expenditures (loans, savings withdrawals, and operational payments), and financial reporting (balance sheet, reports on remaining operating results, and changes in equity). The approach used is Participatory Rural Appraisal (PRA) through counseling, mentoring, and training. The target of the activity is the management and members of the Sri Rejeki Women's Cooperative Semarang totaling 10 people. Community service activities include mentoring in preparingsavings and loan formssuch as installments, loans, savings, and voluntary savings using General Ledger. Meanwhile, training includes preparing forms and financial reports for cooperatives based on General Ledger. The results of the community service show that the management can understand and prepare loan forms, voluntary savings withdrawals, and cooperative operational payments based on General Ledger, and are able to prepare balance sheets, reports on remaining operating results, and reports on changes in equity.
Mini Greenhouse: Efforts to Improve Environmentally Friendly Agricultural Skills for Students of Pondok Pesantren Al Asror Mukhibad, Hasan; Widiyanto; Kusumantoro; Nurkhin, Ahmad; Anisykurlillah, Indah; Wahyuningrum, Indah Fajarini Sri; Raharjo, Teguh Hardi; Sulhadi
Indonesian Journal of Devotion and Empowerment Vol. 1 No. 1 (2025): Special Issue
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v1i1.38100

Abstract

Pondok pesantren are increasingly paying attention to environmental issues, sustainability, and the promotion of the Sustainable Development Goals (SDGs), as well as striving to provide life skills for students (Santri) through training and self-development activities. This article explains the impact of utilizing a mini greenhouse to improve students’ agricultural skills through a community service program at Pondok Pesantren Al Asror Semarang, targeting 15 students. The activities were carried out over five months (May to September 2025) in the form of training and assistance in using the mini greenhouse. The training introduced the mini greenhouse and its benefits, after which the students worked together to prepare and build it within the pondok pesantren environment. The next activities included plant cultivation, starting from seed sowing, planting, and caring for the plants until harvest time, under the guidance and supervision of the community service team. The students were highly enthusiastic and motivated to make use of the mini greenhouse, and they received support from the pondok pesantren leaders to enhance their life skills. The students then continued using the mini greenhouse for organic vegetable cultivation, starting from sowing to harvest time.
Co-Authors - FACHRURROZIE -, Kustiani Aan Ikhsananto, Aan Agus Wahyudin Ahmad Nurkhin Ain Hajawiyah Alifian Nur Aditya, Alifian Nur Amir Mahmud Ananda, Delya Saski Andriana, Adhe Eva Anis Widyawati Arfiyadi, Arfiyadi Arfiyadi, Arfiyadi Arief, Sandy Arizal Latif Fiatmoko, Arizal Latif Arumawan Mei Saputra Asrodin, Mukhammad Atiek Zahrulianingdyah Atiek Zahrulianingdyah, Atiek Atta Putra Harjanto Baswara, Satsya Yoga Bergas Rezqika Dwi Harini DWI LESTARI, TIARA Dyah Ayu Trihapsari, Dyah Ayu eka rahmawati Eka Rahmawati Eram Tunggul Pawenang Eram Tunggul Pawenang Feby Intan Trinanda, Feby Intan Fitria Puji Astuti, Fitria Puji Fuad, Muhammad Nur Gilang Anies Saendy, Gilang Anies Harini, Dwi Hasan Mukhibad Henny Murtini Hudzaifah Ibnu Aimar Tamir, Hudzaifah Ibnu Aimar Ikhsan, Sukardi Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Istiqomah, Dian Permana Krisna Dewi, Krisna Kuat Waluyo Jati Kustiani - Kusumantoro Lestari Sukartiningsih, Lis Linda Agustina Luki Arsih, Luki Lyna Latifah Lyna Latifah Magda Kumalasari, Magda Muhammad Khafid Muhammad Noor Ardiansah Muhandisah, Zakiyatul Mukhibab, Hasan Niswah Baroroh Niswatun Hasanah Nurcahyo, Dhanar Dwika Nurcahyo, Dhanar Dwika Nurdian Susilowati Nurlaeliyah, M.Pd.I . Oktaviana, Anggita Permatasari, Yoan Prabowo Yudo Jayanto Rachmadi, Moch Faizal Raharjo, Teguh Hardi Rahmawati, Putri Nur Rahmawati, Putri Nur Ratna, Tuti Dewi Richatul Jannah Risanda Alirastra Budiantoro Ristina Sitio, Ristina Rizki Azizah, Rizki Rizki, Putra Rizki, Putra Rizkiana, F. R.W. Rizkyana, Fitrarena Widhi Rohman, Shohihatur Saendy, Gilang Anies Sakti, Andik Dwi Sakti, Andik Dwi Sandy Arief Selvia Yunita Setiyaningrum, R. Subowo Subowo Sugiyat, Junjung Sukardi Ikhsan Sulhadi Sunyoto Sunyoto Sunyoto Sunyoto Syamsul Arifin Wardianti, Sri Wasiatun Hikmah, Ifa Widiyanto Winata, Atika Sukma Yunita, Selvia