Article Per Year (5 Year)
p-Index From 2020 - 2025
2.042
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak ACCOUNTHIK : Journal of Accounting and Finance International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Akuntansi Green Economics: International Journal of Islamic and Economic Education
yuwita ariessa pravasanti
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Pengaruh Kesadaran, Pemahaman, Sanksi, Dan Pelayanan Terhadap Kepatuhan Wajib Pajak Dengan Moderating Preferensi Risiko yuwita ariessa pravasanti; Desy Nur Pratiwi
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1738

Abstract

Kepatuhan pajak merupakan salah satu indokator kinerja bagi pihak fiskus. Terdapat banyak faktor yang melatarbelakangi seorang Wajib Pajak melakukan kewajiban perpajakannya. Penelitian ini mempunyai tujuan Pengaruh Kesadaran, Pemahaman, Sanksi Dan Pelayanan Terhadap Kepatuhan Wajib pajak dengan moderating preferensi risiko. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan adalah kuesioner. Populasi yang digunakan untuk penelitian ini adalah seluruh WP yang terdaftar di KPP Pratama Surakarta. Sampel dalam penelitian ini ditentukan dengan menggunakan metode purposive sampling sebanyak 70 responden. Pengujian terhadap hasil kuesioner tersebut menggunakan analisis validitas dan analisis reliabilitas. Hasil penelitian menunjukkan bahwa terdapat pengaruh signifikan antara kesadaran, pemahaman, sanksi, dan pelayanan terhadap kepatuhan wajib pajak. preferensi risiko sebagai variable moderasi dapat memoderasi pengaruh antara kesadaran, pemahaman, sanksi, dan pelayanan terhadap kepatuhan wajib pajak.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI PENGELOLA KEUANGAN YAYASAN BADAN WAKAF AL-MUTAQIEN Desy Nur Pratiwi; Yuwita Ariessa Pravasanti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 2, No 2 (2020): BUDIMAS : Vol. 2, No. 2, 2020
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v2i2.1366

Abstract

Pelatihan penyusunan laporan keuangan bagi pengelola keuangan yayasan badan wakaf Al-mutaqien bertujuan untuk meningkatkan kemampuan dan memperluas wawasan dalam penyusunan laporan keuangan organisasi nirlaba. Kegiatan pengabdian ini dilaksanakan pada Selasa, 23 Juni 2020 di Gedung Yayasan Al- Mutaqien yang diikuti oleh 9 peserta. Kegiatan pelatihan berjalan lancar sesuai yang telah dijadwalkan dan para peserta antusias dalam mengikuti materi. Metode yang digunakan dalam kegiatan ini adalah metode ceramah, tanya jawab, dan diskusi. Hasil dari pelatihan ini yaitu peserta merasakan pentingnya pelatihan ini karena dengan melakukan penyusunan laporan keuangan sesuai dengan standar, maka akan meningkatkan akuntabilitas dan transparansi. Kata Kunci: laporan keuangan, organisasi nirlaba, akuntabilitas, transparansi
Analisis Penerapan Green Accounting Pada Industri Batik Laweyan Desy Nur Pratiwi; Yuwita Ariessa Pravasanti
Accounthink Vol 3 No 02 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.163 KB) | DOI: 10.35706/acc.v3i02.1478

Abstract

Industri batik adalah salah satu industri yang berkembang di indonesia dan mempunyai kontribusi besar terhadap limbah industri. Penelitian ini bertujuan untuk mengetahui penerapan green accounting pada industri batik di laweyan. Jumlah sampel adalah semua industri batik di laweyan yaitu  34  industri.  Teknik  pengumpulan  data  adalah  kuesioner.  Teknik  pengambilan  sampel dengan menggunakan convinience. Hasil penelitian ini menunjukkan bahwa perhatian terhadap lingkungan hidup masuk rata-rata indeks 68,67 yang mempunyai kategori sedang, tanggungjawab lingkungan hidup mempunyai rata-rata indeks 63,20 sehingga masuk kategori sedang, persepsi manajemen terhadap keterlibatan perusahaan dalam masalah lingkungan hidup mempunyai rata- rata indeks 63,20 sehingga masuk kategori sedang,  pelaporan akuntansi lingkungan mempunyai rata-rata indeks 70,32 sehingga masuk kategori sedang, dan audit lingkungan mempunyai rata- rata indeks 32,37 sehingga masuk kategori rendah.Desy Nur Pratiwi
THE EFFECTS OF FINANCIAL RATIO, LOCAL SIZE AND LOCAL STATUS ON FINANCIAL DISTRESS Novica Indriaty; Doddy Setiawan; Yuwita Ariessa Pravasanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 01 (2019): IJEBAR, VOL. 03 ISSUE 01, MARCH 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i01.381

Abstract

This study is aimed to examine the effects of financial ratio empirically, local size and local status on financial distress. The status of financial distress is the condition of the inability of the local government to repay the loan principal and the loan interest. The population of this study include local governments in Indonesia that publish Report on Local Government Finances in 2008-2014. Samples were selected based on purposive sampling method and obtained 641 as research observation. With logistic regression, this study found that financial ratio included current ratio (CR), debt to equity ratio (D/E), operating revenues to total revenues ratio (OR/TR), return on assets ratio (ROA), return on equity ratio (ROE), and macro-economic variables were local size and local status have a significant effect on financial distress. Keywords : Financial Distress, Financial Ratio, Local Size, Local Status, Logistic Regression, Report on Local Government Finances
ANALYSIS OF SISKEUDES (VILLAGE FINANCIAL SYSTEM) WITH TAM APPROACH (TECHNOLOGY ACCAPTANCE MODEL) Desy Nur Pratiwi; Yuwita Ariessa Pravasanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1333

Abstract

The government has provided village fund assistance since 2015 aimed at developing village governance. The allocation of village funds is a form of financial decentralization by the government towards an independent village. The purpose of this study is to determine the factors that influence the acceptance of the Siskeudes application using the TAM (Technology Accaptance Model) approach. The data used are primary data in the form of a questionnaire given to village financial managers in Sukohajo Regency. The number of questionnaires processed in this study were 34 questionnaires. Hypothesis testing is done by using multiple linear regression. The results show that usability has an effect on the use of Siskeudes, but convenience does not affect the use of Siskeudes. From these results, it means that TAM research only focuses on the question of the utility and effectiveness of a system for task completion. Keywords: Siskeudes, Perceived Usefulness , Perceived Ease of Use
INCREASING TAXPAYER COMPLIANCE THROUGH THE QUALITY OF FISKUS SERVICES WITH RISK PREFERENCE AS A MODERATING VARIABLES yuwita ariessa pravasanti; Desy Nur Pratiwi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1618

Abstract

This study aims to determine tax authorities' effect on taxpayer compliance with risk preference as a moderating variable. This type of research is causality research with a quantitative approach. The data used are primary. Namely, the population questionnaire used for this study is all taxpayers KPP Pratama Surakarta. The sample in this study was determined using the purposive sampling method of 50 respondents. The data collection method in this study used a questionnaire. They are testing the results of the questionnaire used validity analysis and reliability analysis. The results show that there is a significant effect of tax authorities on risk preferences. There is an effect of tax services on taxpayer compliance, and risk preference can moderate tax authorities' effect on taxpayer compliance.
ANALYSIS OF TAX KNOWLEDGE, TAX SANCTIONS AND SYSTEM MODERNIZATION ON MSME TAXPAYER COMPLIANCE Cincin Ayu Wulandari; Yuwita Ariessa Pravasanti; Sri Laksmi Pardanawati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i3.9619

Abstract

The purpose of this study is to determine the compliance of MSME taxpayers in Karanganyar with variables such as: tax knowledge, tax sanctions, and system modernization. The research population is 19,355 taxpayers registered at KPP Pratama Karanganyar. The sampling technique in this study was random sampling with multiple linear regression analysis models. The results of the study, tax knowledge and system modernization have an effect on MSME taxpayer compliance in Karangayar City while tax sanctions have no effect on MSME taxpayer compliance in Karanganyar City. Suggestions in this study include: KPP Pratama Karanganyar as a state institution is expected to evaluate and improve services and policies in the future, especially those related to taxpayers. In future research, more varied variables can be used. And as the development of science is expected to use more accurate research methods.
PELATIHAN PEMBUKUAN PENGELOLAAN KEUANGAN DI PERPUSTAKAAN KRIDA GALAS DESA TANJUNGSARI BOYOLALI Yuwita Ariessa Pravasanti; Aulia Noor Rohmah Al Qomariah; Afaf Nur Maesyaroh; Nita Maina; Rakyan Nanda Jayanegara
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 2 (2022): BUDIMAS : VOL. 04 NO. 02, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i2.5474

Abstract

Pelatihan pembukuan pengelolaan keuangan di perpustakaan Krida Galas Desa Tanjungsari Boyolali bertujuan untuk menambah serta meningkatkan pengetahuan bagi anggota perpustakaan tentang cara pembukuan pengeloaan keuangan. Kegiatan pengabdian ini dilakukan secara langsung yaitu tim pengabdian bertemu dengan para anggota perpustakaan Krida Galas. Kegiatan pengabdian ini berjalan sesuai dengan jadwal yang sudah direncanakan. Metode yang digunakan dalam kegiatan pengabdian ini adalah melakukan pembuatan struktur organisasi, pembuatan pembukuan inventaris, buku tamu, buku kas, serta buku peminjam. Hasil dari kegiatan ini adalah para anggota perpustakan Krida Galas lebih mengetahui bagaimana cara melakukan pembukuan pengelolaan keuangan di perpustakaan tersebut.
PENGELOLAAN KEUANGAN RUMAH TANGGA: MENINGKATKAN KESEJAHTERAAN KELUARGA DI DESA SIWAL Desy Nur Pratiwi; Yuwita Ariessa Pravasanti; Yoga Putra Pratama
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.9953

Abstract

The purpose of this PkM activity is to provide an understanding of the financial management of housewives for family welfare. This PkM activity was carried out in Siwal Village, Sukoharjo Regency, Central Java. In general, the implementation of these activities has been running smoothly and well received by the community. The results of the implementation of this community service activity show that the participants understand how to manage family finances, this is shown by the enthusiasm of the participants during the discussion. Participants are also able to compile and simulate the process of preparing finances from the total income they have and the details of expenses made by the family. Keywords: Financial management, efficiency and effectiveness
Efficiency and Effectiveness of Mandatory Spending in Regional Education Expenditure: A Case Study of Central Java Province (2019-2022) Eva Putri Larasati; Yuwita Ariessa Pravasanti; Suprihati Suprihati
Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 3 (2025): Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v2i3.305

Abstract

This study aims to analyze the efficiency and effectiveness of the use of mandatory spending in the management of regional expenditure in the education sector in 35 districts/cities in Central Java Province for the 2019–2022 fiscal year. Mandatory spending is an obligation to allocate at least 20% of the APBD for education, as regulated in national regulations. Efficiency is measured by the Data Envelope Analysis (DEA) method using an output-oriented approach and Variable Return to Scale (VRS) assumptions, where an area is said to be efficient if its efficiency score = 1. Meanwhile, effectiveness is assessed based on the comparison of output and outcomes, and is said to be effective when it reaches a percentage of 90–100%. The results show that there is a disparity between regions. Only Klaten Regency and Semarang City have shown perfect efficiency for four consecutive years. However, none of the areas achieved perfect effectiveness throughout the study period. The COVID-19 pandemic has also affected the dynamics of education budget realization, which has an impact on achieving efficiency and effectiveness. These findings provide strategic implications for local governments in developing education budget policies that are more optimal and oriented towards improving the quality of human resources.  
Co-Authors Afaf Nur Maesyaroh Aulia Noor Rohmah Al Qomariah Cincin Ayu Wulandari Desy Nur Pratiwi desy nur pratiwi Doddy Setiawan Eva Putri Larasati Ika Arum Nurisma Maya Widyana Dewi Nita Maina Noviana Musafa’Ati Novica Indriaty Rakyan Nanda Jayanegara Rukmini Rukmini Sri Laksmi Pardanawati Suprihati Suprihati Yoga Putra Pratama