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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) (JRAMB) Jurnal Riset Akuntansi Mercu Buana 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
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

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ANALISIS VALUE FOR MONEY DENGAN PENDEKATAN EFEKTIVITAS PADA KINERJA KEUANGAN KOTA SEMARANG PADA TAHUN ANGGARAN 2017-2021 Erlinda Nur Aulia; Agustina Prativi Nugraheni
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 6 (2022): November 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i6.308

Abstract

This research was conducted with the aim of knowing the level of effectiveness of the Semarang City Government's financial performance in the 2017-2021 fiscal year through Value for Money analysis. The research method used in this study is the Quantitative Descriptive Method. The data needed in this study was obtained through the PPID website of the Semarang City Government in the form of a Budget Realization Report and Notes to Financial Statements. Based on the measurements that have been carried out, it is stated that the average measurement results obtained within a period of 5 years from 2017 to 2021 reached the effective criteria with an average achievement of 97.82%, which means that during those 5 years the Semarang City Government has achieved success in carrying out tasks to achieve goals.
ANALISIS TINGKAT EFISIENSI PENERIMAAN PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH PADA TAHUN 2016-2020 DI KABUPATEN PURWOREJO Nur Atika; Agustina Prativi Nugraheni
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 2 (2024): March 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i2.621

Abstract

Regional development is the independence of a region which is an inseparable part of the success of policies decided by the government. In the state revenue and expenditure budget (APBN), the most significant state revenue target is obtained from the taxation sector. The taxation sector contributes significantly to a country's revenue and can be relied upon as financing for government development, especially regional development. The research was conducted with the aim of analyzing how much the rate of development and the level of effectiveness of local tax revenues in increasing Regional Original Revenue (PAD) in Purworejo Regency. The data used is data on local taxes and local revenue of Purworejo Regency for a period of 5 years, namely 2016-2020 obtained from BPKPAD Purworejo Regency. The data analysis used in this research is quantitative descriptive method. The results showed that the average development rate of local revenue was 18.04% and the average effectiveness rate of local tax revenue was 125.112%, indicating that the local tax revenue of Purworejo Regency was categorized or classified as very effective, so that the local government of Purworejo Regency needed to increase supervision, guidance and evaluation of local tax collection because it had made a large contribution to the local revenue of Purworejo Regency.
ANALISIS PENGAKUAN PENDAPATAN ATAS KONTRAK INDIBIZ PADA PT TELEKOMUNIKASI INDONESIA AREA MAGELANG Ahmad Sirojuddin Al Rosyid; Agustina Prativi Nugraheni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i4.4341

Abstract

PT Telkom Indonesia Witel Yogya Jateng Selatan Area Magelang is an information and communication technology institution that is ready to serve the needs of the community for connectivity and digitalization. This study aims to analyze the conformity of revenue recognition on Indibiz service contracts with the provisions stipulated in PSAK 115 concerning revenue from contracts with customers at PT Telkom Indonesia Witel Yogya Jateng Selatan Area Magelang. Compliance with revenue recognition on service contracts with the provisions of PSAK 115 is very important to ensure the security of customers and service providers. The research used a qualitative method with a case study approach, which includes in-depth interviews with related parties, direct observation, and document analysis. The results of this study indicate that revenue recognition on Indibiz service contracts is carried out monthly in accordance with the method of providing continuous services over time, so that the practice is in accordance with the provisions of PSAK 115.
CORPORATE SOCIAL RESPONSIBILITY, GREEN ACCOUNTING AND EARNINGS MANAGEMENT: THE MODERATING ROLE OF GOOD CORPORATE GOVERNANCE Mumpuni Wahyudiarti Sitoresmi; Agustina Prativi Nugraheni
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 12 No 1: Mei 2026
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/qjdrfv55

Abstract

This study aims to analyze the effects of corporate social responsibility (CSR) disclosure and green accounting implementation on earnings management, with good corporate governance (GCG) as a moderating variable. Profitability, proxied by return on assets (ROA) and return on equity (ROE), serves as the control variable. The study adopts a quantitative method using secondary data. The population comprises consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) over the 2019–2022 period. Purposive sampling yielded a final sample of 28 companies. A panel data regression model with Moderated Regression Analysis (MRA) was employed to analyze the data. The results show that CSR disclosure affects earnings management. In contrast, the implementation of green accounting does not affect earnings management, whereas profitability, proxied by ROA and ROE, positively affects earnings management. Good corporate governance is unable to moderate the effects of CSR disclosure and green accounting implementation on earnings management; however, it does moderate the effect of profitability on earnings management. Investors are therefore advised to rely on corporate governance mechanisms, particularly the proportion of independent commissioners, as a credible monitoring signal, since CSR disclosure and the implementation of green accounting have not been sufficient to curb earnings management practices in the absence of effective oversight.
Is the PPnBM Incentive Useful? A Perspective from Business Actors Nugraheni, Agustina Prativi; Cahyonowati, Nur
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

Abstract

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.
Co-Authors Ahmad Sirojuddin Al Rosyid Alex Johanes Simamora Alinda Rahmawati Kusuma Dewi Anindya Rifka Utami Annisa Rahma Fadhila Arifah, Siti 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 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 Atika Nur Cahyonowati 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 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 Zulkifli Sulistiyono