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All Journal Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Minda Baharu Nusantara: Jurnal Pendidikan Indonesia JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Akuntansi, Manajemen dan Bisnis Digital Bengawan :Jurnal Pengabdian Masyarakat
Saharsini, Astuning
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Medicine & Pharmacology Social Sciences Other

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Pengaruh Fraud Hexagon Terhadap Kecurangan Laporan Keuangan Perusahaan Properti dan Real Estate Riswana, Indi Citra; Saharsini, Astuning; Pardi, Pardi
Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur (JEBDEKER) Vol 3 No 2 (2023): Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/jebdeker.v3i2.178

Abstract

Through the use of the F-score model approach, this study aims to determine the variables of financial stability, external pressure, personal financial needs, ineffective monitoring, nature of industry, change in director, change in auditor, frequency of CEO picture and political connection in influencing fraudulent financial reporting. The research sample was obtained through a sampling technique using the purposive sampling method of 20 companies from 85 companies in the property and real estate industry sector listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The research data is in the form of secondary data obtained from the company financial reports and company annual reports sourced from the Indonesia Stock Exchange (IDX) website www.idx.co.id and the website of the secretariat of the Republic of Indonesia cabinet setkab.go.id in obtaining information on political ties between companies with government. The data analysis method in this study uses multiple linear regression analysis with the help of the IBM SPSS 25 analysis tool. The results of this study indicate that the change in auditor variable has a significant effect on fraudulent financial reporting while the financial stability variables, external pressure, personal financial needs, ineffective monitoring, nature of industry, change in director, frequency of CEO picture and political connection have no significant effect on fraudulent financial reporting.
Determinan Kepatuhan Wajib Pajak di KPP Pratama Sukoharjo Saharsini, Astuning; Saputra, Era; Seto , Bayu
Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur (JEBDEKER) Vol 4 No 1 (2023): Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/jebdeker.v4i1.226

Abstract

Tujuan penelitian untuk mengetahui faktor-faktor yang mempengaruhi kepatuhan wajib pajak orang pribadi di KPP Pratama Sukoharjo. Penelitian ini menggunakan metode kuantitatif. Data yang digunakan adalah primer dengan menyebarkan kuesioner kepada wajib pajak orang pribadi di KPP Pratama Sukoharjo. Jumlah populasi sebesar 600.008. Teknik pengambilan sampel dengan rumus slovin sehingga diperoleh 100 wajib pajak orang pribadi. Alat analisis yang digunakan SPSS. Teknik analisis meliputi uji instrumen data, uji asumsi klasik, analisis regresi linear berganda, serta uji hipotesis. Dari hasil uji hipotesis menunjukkan bahwa variabel independen yang meliputi insentif pajak, kesadaran wajib pajak, dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi, sedangkan E-Billing tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM FASHION KOTA SURAKARTA Afifah, Tya Nurul; Saharsini, Astuning
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i2.2149

Abstract

The purpose of this study was to determine and analyze the effect of education level, business age, accounting knowledge, and accounting training on the use of accounting information in fashion SMEs in Surakarta. This research method uses quantitative methods. In this study, the data obtained was from distributing questionnaires to fashion SMEs in the city of Surakarta. The research sample collection method used the slovin method as many as 75 fashion MSME owners or managers in Surakarta City. The data used in this research is primary data. The analytical method was processed using the SPSS 25 software. The results showed that partially, education level and business age had a positive effect on the use of accounting information on fashion SMEs in Surakarta. The variables of accounting knowledge and accounting training have no effect on the use of information on fashion SMEs in the city of Surakarta.
FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PROPERTY DAN REAL ESTATE 2019-2021 Apriliyani, Ragil Dewi; Saharsini, Astuning
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i2.2171

Abstract

The purpose of the study is to analyze the effect of the size of company, profitability, solvency, audit opinion and audit switching on audit delay in property and real estate companies in Indonesia. Quantitative methods are used in the analysis of this study.The use of purposive sampling technique leaves 35 companies from 71 populations companies, so that the total of samples in this analysis are 105 data. The research period conducted from 2019-2021. The analytical technique used in this research is descriptive statistics test, classic assumption test, multiple regression analysis and hypotesis test. The result of this study is that partially the independent variable that have an effect is the size of company, profitability and audit opinion while solvency and audit switching have no effect. Simultaneously, all independent variables have an overall effect on the dependent variable.
Analisis variabel yang mempengaruhi sikap dalam membayar pajak bumi dan bangunan di kecamatan pasar kliwon Surakarta Mawarni, Diyah; Saharsini, Astuning
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (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 (369.281 KB) | DOI: 10.32670/fairvalue.v4i8.1457

Abstract

This reseacrh aims to determine the effect of taxpayer income, taxpayer awareness, quality of tax services and tax sanctions on compliance with paying land and building taxes in Pasar Kliwon District. The sampling technique in this study used purposive sampling for 100 land and building taxpayers with the criteria of owning or building a house or building locasted in Pasar Kliwon District. The data used are primary data obtained through a questionnaire. Data analysis in this study used multiple linear regression analysis with the help of SPSS version 19. The result of this study showed that taxpayer income, taxpayer awareness, and also the quality of tax services have a significant effect on tax compliance. On the other hand, tax sanctions have no significant effect on tax compliance. Synchronously, (simultaneously) taxpayer income, taxpayer awareness, quality of tax services, and tax sanctions affect tax compliance.
PENINGKATAN AKUNTABILITAS DAN TRANSPARANSI INFORMASI KEUANGAN SEBAGAI UPAYA PENINGKATAN SUSTAINABILITY DI BATIK KEDUNG GUDEL SUKOHARJO Saharsini, Astuning; Susanti, Ari; Saputra, Era Trianita; Istiyanto, Budi; Liliyan, Aditya; Tania, Sabiila Rahmat
MINDA BAHARU Vol 7, No 1 (2023): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmb.v7i1.5372

Abstract

Pengabdian yang dilakukan tim kami di Batik Kedunggudel yang berada di wilayah Desa Wisata Kreatif Kenep. Batik Kedunggudel merupakan industri yang bergerak dalam bidang produksi batik, baik batik tulis, cap, maupun printing. Mulai dari tahap persiapan dimana kami melakukan observasi dan menemukan beberapa ketidaksesuaian dalam proses akuntansi di Batik Kedunggudel diantaranya mitra belum mengetahui peranan akuntansi dalam menjalankan bisnis, belum menerapkan proses akuntansi mulai pengumpulan bukti sampai penyusunan laporan keuangan, mencampuradukkan keuangan pribadi dengan bisnis, belum melakukan perhitungan biaya produksi, penentuan harga jual yang belum efektif, serta mitra belum mengetahui laba ruginya. Dari permasalahan yang ditemui di Batik Kedunggudel, kami memberikan pengarahan kepada mitra tentang urgensi akuntansi dalam bisnis dan proses akuntansi, selanjutnya kami membantu membuat kerangka pembukuan dalam Microsoft Excel. Kami memberikan pendampingan secara intens kepada mitra mulai dari pengenalan akun-akun dalam setiap transaksi, menyusun pembukuan sampai laporan keuangan pada kerangka yang sudah tersedia. Pelaksanaan monitoring kepada mitra juga dilakukan tim kami untuk melihat bahwa mitra sudah dapat mengaplikasikan proses akuntansi dalam menjalankan bisnis sehingga dapat sustainable.
Determinan Efektivitas Pengelolaan Dana BOP PAUD Di Banjarsari Haryanto, Nabillah Carlotta Rhomadhonia; Saharsini, Astuning
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.5662

Abstract

This research aims to determine the influence of accountability, transparency, participation and independence on the effectiveness of BOP fund management in PAUD Banjarsari District. This research is quantitative research that uses a population and sample in the form of a BOP management team, namely the school principal and treasurer. The primary data source used in this research is the results of a questionnaire. There are 158 schools in Banjarsari sub-district that have filled out the questionnaire with a total of 316 respondents. This research uses data analysis techniques in the form of data instrument testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The research results show that the application of accountability, transparency, participation and independence influences the effectiveness of BOP fund management.
EVALUASI FAKTOR-FAKTOR YANG BERKONTRIBUSI DALAM PERENCANAAN KEUANGAN MAHASISWA STIE SURAKARTA Saputra, Era Trianita; Saharsini, Astuning; Octavia, Dewi Ika; Susanti, Ari
Jurnal Akuntansi Vol. 13 No. 1 (2025): JURNAL AKUNTANSI VOL. 13 NO. 1 JUNI 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v13i1.4565

Abstract

Financial literacy plays a very important role in personal financial planning, especially in the context of the digital era which is full of increasingly complex financial products and services. An individual's understanding of basic financial concepts, such as managing income, expenses, savings, investments, and debt, is the main key to making smart financial decisions. This study was conducted on accounting students at the Surakarta College of Economics. This study is a study with a quantitative approach. The population in this study were active accounting students at STIE Surakarta who were registered with PDDikti in 2024, totaling 495 students. The sampling technique in this study used a purposive sampling technique. The sample of this study was 59 respondents. The results of the study showed that financial literacy and social environment had an effect on financial planning. In addition, investment motivation did not affect financial planning
Analisis Efektivitas Metode Kasus dalam Meningkatkan Pemahaman Materi Biaya Overhead Pabrik pada Mahasiswa Saharsini, Astuning; Sumaryati, Sri; Seto, Bayu
Nusantara: Jurnal Pendidikan Indonesia Vol. 5 No. 4 (2025)
Publisher : Lembaga Sosial Rumah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62491/njpi.2025.v5i4-9

Abstract

Purpose –This study investigates the effectiveness of the case method in enhancing students’ conceptual understanding of factory overhead costs in cost accounting courses within the Accounting Education Program at Universitas Sebelas Maret.Method – Adopting a mixed-method sequential explanatory design, the study combined quantitative data from 71 students through questionnaires with qualitative insights from five in-depth interviews. Quantitative data were analyzed using descriptive statistics, while qualitative data were examined thematically to explain the numerical findings. Findings – The findings revealed a substantial improvement in students’ comprehension of cost accounting concepts after participating in case-based learning. The mean understanding score increased from 3.81 to 4.25, indicating a significant enhancement in their ability to differentiate between fixed and variable overhead and to apply cost allocation methods accurately. Reliability analysis produced Cronbach’s Alpha values above 0.85 for all variables, confirming internal consistency. Qualitative data supported the quantitative results, showing that students became more confident in analyzing real-world problems, collaborating in groups, and linking theory to practice. Research Implications – The study demonstrates that the case method can effectively enhance conceptual and applied understanding of cost accounting topics. Practically, it supports the implementation of student-centered and industry-oriented learning strategies to improve graduates’ readiness for professional accounting practice.
PELATIHAN DAN PENDAMPINGAN INFORMASI KEUANGAN BAGI UMKM ISWARA FOOD Saharsini, Astuning; Susanti, Ari; Kholis, Nur; Kade R.K, Ida Ayu
Bengawan : Jurnal Pengabdian Masyarakat Vol 2 No 1 (2022): Juni
Publisher : Politeknik Indonusa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.803 KB) | DOI: 10.46808/jurnal_bengawan.v2i1.52

Abstract

Abstrak: Pengabdian yang dilakukan tim kami di Iswara Food yang bergerak dalam bidang usaha kuliner dan bahan baku. Dari hasil observasi yang dilakukan tim kami, terdapat beberapa ketidaksesuaian proses akuntansi di Iswara Food diantaranya pemilik belum dapat mengklasifikasikan transaksi ke dalam akun-akun, pembukuan transaksi belum tercatat secara rapi, tidak mengetahui biaya produk sehingga pemilik tidak mengetahui laba dan ruginya, serta masih mencampur antara keuangan bisnis dengan konsumsi pribadi. Ketidaksesuaian itu menyebabkan pemilik tidak dapat menghitung harga pokok produksi serta mengetahui laba dan rugi. Berdasarkan permasalahan tersebut maka yang kami lakukan adalah tim memberikan pengarahan kepada mitra dan membuat pembukuan sederhana. Kemudian kami secara intens melaksanakan pendampingan dan monitoring terhadap Iswara Food dalam membuat pembukuan.
Co-Authors Afifah, Tya Nurul Apriliyani, Ragil Dewi Ari Susanti Christiawan Hendratmoko Budi Istiyanto Ida Ayu Kade Rachmawati Kusasih Haryanto, Nabillah Carlotta Rhomadhonia Kade R.K, Ida Ayu Liliyan, Aditya Mawarni, Diyah Nur Kholis Octavia, Dewi Ika Pardi Pardi, Pardi Riswana, Indi Citra Saputra, Era Saputra, Era Trianita Seto , Bayu Seto, Bayu Sri Sumaryati Tania, Sabiila Rahmat