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All Journal Krisna: Kumpulan Riset Akuntansi JAM Fokus Bisnis Journal of Accounting and Investment E-Dimas: Jurnal Pengabdian kepada Masyarakat Kinerja: Jurnal Ekonomi dan Manajemen Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jati: Jurnal Akuntansi Terapan Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Jurnal Manajemen dan Bisnis JOURNAL OF APPLIED MANAGERIAL ACCOUNTING PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis Darmajaya Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi Economic and Education Journal (Ecoducation) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Riset Akuntansi Politala Jurnal Akuntansi ADI Bisnis Digital Interdisiplin (ABDI Jurnal) ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal IPTEK Bagi Masyarakat JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Paradigma Multidispliner (JPM) Jurnal Manajemen Jurnal Applied Research in Management and Business JAB (Jurnal Akuntansi dan Bisnis) Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Applied Accounting JAKBS IJMA JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Economic and Education Journal (Ecoducation) Ecoducation Jurnal Akuntansi Kontemporer Jurnal Analisis Bisnis Ekonomi Buletin Studi Ekonomi

Nugraheni, Agustina Prativi

Department Of Accounting, Faculty Of Economics, Universitas Tidar, Central Java

Author-ID : 2430276

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

Published : 63 Documents Claim Missing Document

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How Do Indonesian Listed Companies Disclose Information Related to Whistleblowing? Utpala Rani; Octavia Lhaksmi Pramudyastuti; Agustina Prativi Nugraheni
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study evaluates how Indonesian public listed companies (PLCs) facilitate whistleblowing and the extent to which they disclose its implementation through annual reports. Data were collected from 68 PLCs of Indonesian Stock Exchange (IDX). Using content analysis of annual reports and website analysis of the PLCs, this study found the companies prefer annual reports than website as the medium to disclose whistleblowing-related information. The disclosure of information on whistleblowing is relatively vary in depth and comprehensiveness. This study also indicated companies’ reluctance to enclose whistleblowing-related information though it has been obligated by the Indonesian Financial Services Authority (or Otoritas Jasa Keuangan/ OJK). Such reluctance can be associated with the absence of penalty for non-disclosers. This study revealed the interconnection between organization features and whistleblowing system. Thus, the companies do not provide fully information on whistleblowing system to prevent unintended consequences resulted from the disclosure and in turn, to indirectly unjustify the role of the whistleblowing system as a part of effective anti-corruption and anti-fraud strategy.

Peningkatan Literasi Keuangan melalui Pelatihan Financial Life Skill bagi Pelaku Usaha Mikro Kecil dan Menengah di Desa Sumberarum Kecamatan Tempuran suci nasehati sunaningsih; Agustina Prativi Nugraheni; Nibras Anny Khabibah
ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) Vol 3, No 2 (2022): September
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/abdipraja.v3i2.6446

MSMEs are one of the drivers of the economy in Indonesia. MSMEs have a major contribution to the Gross Domestic Product in Indonesia. However, MSMEs have many limitations, including the limited ability of owners/managers to manage MSME business finances. This also happened to the owners of MSMEs in Sumberarum Village, Tempuran, Magelang. This limited ability creates problems such as ignorance of the owners/managers about the net profit they get, as well as poor cash management. Therefore, the owners/managers of MSMEs in Sumberarum Village need socialization and assistance regarding literacy and financial management. Community service in Sumberarum Village is carried out through literacy socialization and financial management for MSME owners/managers. Furthermore, the socialization was continued with financial management assistance through monitoring of financial records that had been carried out by the owners/managers of the MSMEs. After monitoring and evaluation, the results show that 70% of the sample has done good financial records. This program is expected to equip MSME owners/managers to have the right financial management skills so that they can increase MSME business profits.

Sosialisasi dan pelatihan pengisian spt pajak hotel kategori rumah kos di kampung dumpoh Kota Magelang Agustina Prativi Nugraheni; Diah Agustina Prihastiwi; Octavia Lhaksmi Pramudyastuti
TRIDHARMADIMAS: Jurnal Pengabdian Kepada Masyarakat Jayakarta Vol 3 No 1 (2023): PKM-TRIDHARMADIMAS (July 2023)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/tridharmadimas.v3i1.1172

The economic development in Magelang City is growing rapidly with the presence of Tidar University, especially in RW VII Kampung Dumpoh, Potrobangsan Village. This development can be seen especially in the increasing number of room rental businesses. The growing number of students living in Magelang, especially in Kampung Dumpoh, is driving the economic growth of the community. On the other hand, many owners of room rental businesses are not aware that they are obligated to collect and report taxes on room rentals. Knowledge about tax calculation and reporting is also lacking among the community. Based on this phenomenon, this Community Service Program aims to increase awareness and compliance of room rental business owners regarding the importance of reporting taxes through socialization and training. Additionally, this program will provide training on tax calculation, filling, and reporting of the tax for the room rental business

Is the PPnBM Incentive Useful? A Perspective from Business Actors Agustina Prativi Nugraheni; Nur Cahyonowati
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18258

This study aims to explore how employers view the provision of PPnBM incentives by the government. This research contributes to the entrepreneur's perception of PPnBM incentives. This research uses an interpretive case study method using data in the form of reports on targets and sales in 2021 and 2022, as well as interviews related to the perceptions of business actors. The results show that, according to entrepreneurs, this PPnBM incentive does not provide enough stimulus for product sales. Therefore, there is a need for efforts from within the company itself in addition to the PPnBM incentive stimulus.

THE INFLUENCE OF EDUCATIONAL LEVEL AND ACCOUNTING KNOWLEDGE ON THE IMPLEMENTATION OF DIGITALIZATION OF ACCOUNTING INFORMATION Maya Dini; Ria Astri Yani; Rusma Rizal; Agustina Prativi Nugraheni
Jurnal Manajemen Vol 12 No 2 (2024): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36546/jm.v12i2.1193

Research to determine the influence of educational level and accounting knowledge on the implementation of digitalization of accounting information (for food and beverage micro businesses in Palembang City). Using primary data in the form of a questionnaire to 270 respondents withusing the lameshow formula to determine the number of samples whose population is above 1,000 people. The research results show that educational level and accounting knowledge influence the implementation of digitalization of accounting information.

PENGELOLAAN ASET/BARANG MILIK DAERAH DI DINAS TENAGA KERJA KOTA MAGELANG TAHUN 2018/2019 Kusuma Dewi, Alinda Rahmawati; Nugraheni, Agustina Prativi

Publisher :

Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan pengelolaan asset/barang milik daerah pada Dinas Tenaga Kerja Kota Magelang apakah telah sesuai dengan Peraturan Menteri Dalam Negeri No. 19 Tahun 2016. Penelitian ini menggunakan metode penelitian deskriptif. Dalam mengumpulkan data-data, penulis membuat daftar pertanyaan untuk ditanyakan langsung kepada informan yang terkait dengan pengelolaan asset/barang milik daerah, melakukan survey dan wawancara, ataupun observasi dengan cara turun langsung ke lokasi penelitian. Hasil penelitian menunjukkan bahwa pengelolaan asset/barang milik daerah pada Dinas Tenaga Kerja Kota Magelang sudah dilaksanakan dengan maksimal dan sesuai dengan Permendagri No. 19 Tahun 2016. Walaupun belum semua pengelolaan asset/barang dilakukan dengan maksimal seperti pengadaan barang, yang terkadang dalam satu tahun sekali tidak dilakukan pengadaan barang sama sekali.

PERAN DAN DAMPAK AUTOMATIC EXCHANGE OF INFORMATION Nugraheni, Agustina Prativi; Sitoresmi, Mumpuni Wahyudiarti; Dini, Maya
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3065

Penelitian ini membahas peran dan dampak Pertukaran Informasi Otomatis (Automatic Exchange of Information/AEoI) dalam konteks perpajakan. Studi ini menggunakan pendekatan literatur review yang melibatkan tinjauan terhadap artikel yang telah dipublikasikan sebelumnya. Hasil tinjauan literatur menunjukkan bahwa implementasi AEoI telah memberikan dampak dalam mengurangi celah perpajakan global. Pertukaran informasi otomatis antara negara-negara yang terlibat membantu mengungkapkan aset dan pendapatan yang disembunyikan secara ilegal di luar negeri, sehingga meningkatkan kepatuhan dan penegakan hukum perpajakan. Penelitian ini memberikan pemahaman tentang peran penting AEoI dalam membantu negara-negara memerangi praktik penghindaran pajak. Implikasinya adalah pentingnya kerjasama internasional dalam mengatasi tantangan perpajakan global dan perlunya upaya yang berkelanjutan untuk meningkatkan efektivitas dan cakupan AEoI.

Evaluasi Penerapan SIMDA Keuangan pada Dinas Kepemudaan Olahraga dan Pariwisata Kota Magelang Siti Muthoharoh; Agustina Prativi Nugraheni
Economic and Education Journal (Ecoducation) Vol 3 No 1 (2021): Economic and Education Journal (Ecoducation)
Publisher : Program Studi Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v3i1.1190

Penelitian ini bertujuan untuk mengevaluasi penerapan sistem informasi manajemen daerah (SIMDA) keuangan di Dinas Kepemudaan Olahraga dan Pariwisata Kota Magelang. Selanjutnya, penelitian ini juga bertujuan untuk mengetahui langkah yang strategis untuk dilakukan oleh pemerintah daerah dalam penerapan SIMDA Keuangan dengan mengambil studi kasus pada Dinas Kepemudaan Olahraga Dan Pariwisata Kota Magelang. Kegiatan pengumpulan data penelitian ini menggunakan metode observasi dan wawancara dan menggunakan instrumen pendukung dalam bentuk e-formulir wawancara. Hasil penelitian ini dapat diketahui bahwa kualitas sistem yang dihasilkan SIMDA Keuangan secara keseluruhan sudah baik. Hasil yang diperoleh dari evaluasi penerapan SIMDA Keuangan pada Dinas Kepemudaan Olahraga dan Pariwisata Kota Magelang adalah dalam bentuk nilai persentase menggunakan perhitungan arikunto dengan hasil sebesar 68,52%. Lima kriteria kegunaan digunakan sebagai standar untuk menganalisis sejauh mana aplikasi SIMDA telah diterapkan, sehingga dapat diketahui apa kelemahan sistem dan dengan demikian dapat dilakukan perbaikan pada sistem.

Economic Growth Of Manufacturing Companies: Long-Term Debt, Pre-Tax Foreign Income, And Earning Management Sitoresmi, Mumpuni Wahyudiarti; Nugraheni, Agustina Prativi
Journal of Applied Accounting Vol 2 No 1 (2023): Juni
Publisher : ISAS

The objective of this research is to find evidence of Long-Term Debt, Pre-Tax Foreign Income, and Earnings Management on Economic Growth. The data used are manufacturing companies listed on the Indonesia Stock Exchange from 2015-2018. This study's sample was selected using purposive sampling criteria and 12 manufacturing companies. This study uses a panel regression model with the Eviews version 10. This study found that the variable of Long-Term Debt (LTD) has a positive effect, Pre-Tax Foreign Income (PRTX), and Earnings Management (EM) have no effect on Economic Growth (EP). Research contribution gives academics, financial statement users, and regulatory bodies additional literature that Long-Term Debt (LTD) is a component that has a positive impact on Economic Growth (EP).Keywords: Long Term Debt, Pre-Tax Foreign Income, Earnings Management, Economic Growth

ANALYSIS OF ORIGINAL LOCAL GOVERNMENT REVENUE (PAD) ON THE FINANCIAL PERFORMANCE OF KEBUMEN REGENCY BEFORE AND DURING THE COVID-19 PANDEMIC Sabrina, Nayla; Nugraheni, Agustina Prativi
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 1 (2022): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i1.399

This research seeks to find out how the financial performance of Kebumen Regency is seen from the Original Local Government Revenue before and during the covid-19 pandemic. The COVID-19 pandemic that is happening in Indonesia caused a change in Kebumen Regency's PAD due to a decline in tourism sector income, as well as a number of hotel and restaurant taxes in Kebumen Regency. This research is a qualitative study with a descriptive analysis method through secondary data in the form of a Kebumen Regency Budget Realization Report from 2018-2021. The year was taken because 2018-2019 was the year before the emergence of Covid-19, while 2020-2021 was the year where Covid-19 attacked all Indonesian people. The result of this study indicates that although the Regional Revenue of Kebumen Regency has decreased, Covid-19 has no effect on the financial performance of Kebumen Regency.

Co-Authors Ahmad Sirojuddin Al Rosyid Alex Johanes Simamora Alinda Rahmawati Kusuma Dewi Annisa Rahma Fadhila Atika, Nur Aulia, Erlinda Nur Budi Hartono Chaidir Iswanaji Diah Agustina Prihastiwi Dini, Maya Ediet Leo Elvandy Endang Kartini Endang Kartini Panggiarti Endang Kartini Panggiarti Erlinda Nur Aulia, Erlinda Eva Wulandari Fermina Julian Ade Purwanto Ghina Fitri Ariesta Susilo Ghina Fitri Ariesta Susilo Hapsari, Martania Dwi Indri Adinda Asha Iswanaji, Chaidir Jonathan Vittorio Ega Sujono Kurnia Ratna Sari Kurniawan, Ferdi Rahmat Kusuma Dewi, Alinda Rahmawati Laily Nur Fitriani Mabruri, Muhammad Manurung, Herlina Maya Dini Mila Jumrotun Wahida Nibras Anny Khabibah Nur Cahyonowati Nur, Nuri Syifa' An Nuwun Priyono Ockta, Adillia Octavia Lhaksmi Pramudyastuti Octavia Lhaksmi Pramudyastuti Octisari, Sully Kemala Pramudyastuti, Octavia Lhaksmi Ria Astri Yani RISMA WIRA BHARATA Risma Wira Bharata Rusma Rizal Sabrina, Nayla Sekar Kinasih, Era Agustin Silvia Melina Wati Siti Afidatul Khotijah Siti Afidatul Khotijah Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Siti Muthoharoh Siti Muthoharoh, Siti Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Sofi Agustina Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih1 Sulistiyono, Zulkifli Sunaningsih , Suci Nasehati Susilo, Ghina Fitri Ariesta Utami, Anindya Rifka Utpala Rani Utpala Rani Utpala Rani Utpala Rani Wildan Yudhanto

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