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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis
Sri Laksmi Pardanawati
Fakultas Ekonomi Bisnis Institut Teknologi Institut Teknologi Bisnis AAS Indonesia
Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Sundanah; Yuwita Ariessa Pravasanti; Sri Laksmi Pardanawati
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 1 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i1.31

Abstract

This study aims to determine the Effect of Competence of Village Fund Management Apparatus, Village Government Organizational Commitment, and Community Participation on Village Fund Management Accountability. The research method used is a quantitative method. Sources of data used are primary data obtained from distributing questionnaires. The population in this study were 19 villages in Juwiring District, Klaten Regency with 100 respondents. The sampling technique used purposive sample. The data in this study were processed using multiple linear regression tests with the help of the SPSS version 23 program. Based on the results of the study, it can be concluded that the village government organizational commitment and community participation have a positive influence on Village Fund Management Accountability in Juwiring District, Klaten Regency, while the Competence of the Management Apparatus Village Funds have no effect on Accountability of Village Fund Management in Juwiring District, Klaten Regency.
Pengaruh Efektivitas Pengendalian Internal, Kesesuaian Kompensasi dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Studi Kasus pada BKD Kabupaten Boyolali Ditya Renni Prastiwi; Sri Laksmi Pardanawati; Maya Widyana Dewi
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 1 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i1.35

Abstract

This study aims to determine the effect of the effectiveness of internal control, compensation suitability, individual morality on the tendency of accounting fraud. The sampling technique in this study used a purposive sampling technique. The method of data analysis in this study used the multiple linear regression analysis method with the SPSS program. The data analysis method consisted of descriptive statistical test, data quality test and classical assumption test. This study uses hypothesis testing consisting of multiple linear regression test. Based on the results of this study indicate that the effectiveness of internal control has a significant effect on the tendency of accounting fraud, the suitability of compensation has a significant effect on the tendency of accounting fraud. While individual morality does not have a significant effect on the tendency of accounting fraud. Keywords: Accounting Fraud Tendency, Compensation Suitability, Individual Morale, Internal Control Effectiveness
Analisis Pengaruh Strategi Akuntansi Manajemen Terhadap Volume Penjualan pada UD Andika Saputra Intan Karunia Devi; Indra Lila Kusuma; Sri Laksmi Pardanawati
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.50

Abstract

This research is a type of quantitative descriptive research which aims to determine the effect of management accounting strategies in increasing sales volume at UD Andika Saputra. The strategies studied are management accounting information systems, promotions, and product quality. The type of data used in this study was primary data in the form of a questionnaire which was distributed to samples that had been calculated using the Slovin formula and resulted in a total of 109 consumers of UD Andika Saputra. The data analysis method used in this study is Multiple Linear Regression Analysis using the SPSS test tool version 23.00. The results of data analysis show that partially the management accounting information system has no effect on sales volume. While partially promotion and product quality have a significant effect on sales volume at UD Andika Saputra. Testing the coefficient of determination (R2) shows an R2 of 0.483 which means that the variables of management accounting information systems, promotions, and product quality affect the sales volume variable by 48.3% at UD Andika Saputra. Keywords: Management accounting information system, promotion, product quality, sales volume.
Pengaruh Corporate Governance Terhadap Manajemen Laba: (Studi Kasus Pada Perusahaan Sektor Industri Konsumsi Yang Terdaftar Di BEI Tahun 2020-2022) Aramita Nur Aflikhah; Sri Laksmi Pardanawati; LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.53

Abstract

The aims of this research is to examine the influence of corporate governance mechanism to earning management. This type of research is a descriptive quantitative aims. Corporate governance mechanisms used include instructional ownership, audit committees, and independent board of commissioners. The study samples were 36 consumer goods industry manufacturing companies listed on the Indonesia Stock Exchange, selected using purposive sampling techniques during the 2020-2022 research period. Data were collected using secondary data from consumer goods industry manufacturing companies listed on the Indonesia Stock Exchange. Data analysis methods use multiple regression analysis. The results of the analysis showed that (1) instructional ownership had a significant positive effect on profit management, (2) audit committees had a significant negative effect on profit management, (3) independent board of commissioners had no significant effect on profit management.
THE INFLUENCE OF THE NUMBER OF MEMBERS, TOTAL DEPOSITS AND TOTAL LOANS ON THE REST OF BUSINESS RESULTS IN PRIMER KOPERASI TRIBUANA II YEAR 2011-2020 Muhammad Shidiq; Sri Laksmi Pardanawati; Yuwita Ariessa Pravasanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6234

Abstract

This research aims to analyze the number of members, the number of deposits and the amount of loans to the remaining business results in Primer Koperasi Tribuana II. The type of research is quantitative research with secondary data. The population in this study is the Primary Annual Financial Report of the Tribuana Cooperative II with samples of reports on the number of members, the number of deposits, the amount of loans and the remaining amount of the Tribuana II Primary business results in 2011-2020. The method used in the sampling of this research is the total sample method. The method of data analysis in this study used the multiple linear regression analysis method using the SPSS test tool. The hypothesis testing method uses the F test, t test and the coefficient of determination (R2). Based on the results of the study, it can be concluded that the number of members, the number of savings and the number of loans together (simultaneously) affect the amount of remaining operating results in Primer Koperasi Tribuana II. The number of members and the number of loans have no significant effect on the amount of remaining operating results in Primer Koperasi Tribuana II. And the amount of savings has a significant effect on the amount of remaining operating results in Primer Koperasi Tribuana II. Keywords: Number of Members, Total Deposits, Total Loans, Total Remaining Operating Results.
Pelatihan Update Profil SINTA Dan Pembuatan ID GARUDA Untuk Dosen Institut Teknologi Bisnis AAS Indonesia Tira Nur Fitria; Muqorobin Muqorobin; Sri Laksmi Pardanawati; Iin Emy Prastiwi; M. Hasan Ma'ruf; LMS. Kristiyanti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 1 (2023): BUDIMAS : VOL. 5, NO.1, 2023
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i1.7678

Abstract

Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pelatihan update profil SINTA (Science and Technology Index) dan pembuatan ID Garuda (Garba Rujukan Digital) untuk dosen Institut Teknologi Bisnis AAS Indonesia. Kegiatan “Pelatihan Update Profil Sinta dan Pembuatan ID Garuda” ini dilaksanakan secara pada hari Kamis, 18 Agustus 2022 di ruang rapat kampus ITB AAS Indonesia. Peserta kegiatan yang terlibat adalah dosen Institut Teknologi Bisnis AAS Indonesia. Pada kegiatan pendahuluan ini, dosen selaku narasumber menjelaskan tentang SINTA dan GARUDA. Pada kegiatan inti ini, dosen selaku narasumber kegiatan pengabdian masyakarat memberikan demonstrasi tentang bagaimana melakukan update profil SINTA versi 3. Jika tidak segera diupdate, maka data dosen beserta seluruh kinerjanya dalam bentuk skor SINTA tidak akan terbaca sehingga tidak berdampak pada peringkat institusi/homebasenya. Untuk itu, dosen perlu melakukan sinkronisasi/update data dosen. Selain itu, narasumber juga menjelaskan tentang pembuatan ID GARUDA. Beberapa fitur baru akan di tampilkan di SINTA versi 3 ini. Fitur-fitur tersebut diantaranya berupa dokumen dari WoS dan dari dokumen Garuda. erkait surat edaran tersebut, seluruh Dosen diharuskan mengetahui ID Garuda, untuk mengetahui atau mendapatkan ID Garuda tersebut Dosen tidak perlu melakukan registrasi di Garuda. Syarat utama untuk memiliki atau mengetahui ID Garuda, seorang Dosen wajib mempunyai publikasi di jurnal/prosiding yang terindeks oleh Garuda. Pada kegiatan ini, narasumber juga mengajak para peserta untuk saling berdiskusi mengenai berbagai permasalahan yang terjadi saat proses update profil SINTA dan pembuatan ID GARUDA bagi dosen ITB AAS Indonesia. Dalam kegiatan ini, para peserta (dosen ITB AAS Indonesia) terlihat bersemangat dan antusias dalam mengikuti kegiatan ini. Mereka langsung mempraktekkan cara mengupdate profil SINTA dan membuat ID GARUDA.
PEMBERDAYAAN PEREMPUAN MELALUI KEGIATAN EKONOMI KREATIF PEMBUATAN KALUNG Wikan Budi Utami; Suhesti Ningsih; Sri Laksmi Pardanawati; M. Cholis; M. Hasan Ma'ruf; Budiyono Budiyono
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.v4i2.6276

Abstract

Pengabdian masyarakat ini bertujuan untuk memberikan pengetahuan dan keterampilan kepada perempuan terutama ibu-ibu rumah tangga mengenai kewirausahaan serta memanfaatkan peluang bisnis di era digital dan di masa pandemic dengan kegiatan ekonomi kreatif, sehingga para perempuan dapat berdaya secara ekonomi. Kegiatan pengabdian masyarakat ini bertujuan untuk memberdayakan masyarakat khususnya anggota PKK RW 08 Perumahan Nilagraha Gonilan Kartasura untuk membantu meningkatkan penghasilan keluarga dengan melakukan kegiatan ekonomi kreatif yaitu pembuatan kalung dari kain perca. Metode yang digunakan dalam pengabdian ini antara lain ceramah, tutorial dan tanya jawab. Dari banyaknya pertanyaan yang muncul dari peserta menunjukan bahwa para peserta mempunyai minat yang besar dengan program pembuatan kalung dari kain perca. Hasil dari kegiatan pengabdian ini adalah ibu-ibu PKK mendapat pengetahuan tentang ekonomi kreatif yaitu dengan memanfaatkan barang yang sudah tidak terpakai seperti kain perca menjadi barang yang mempunyai nilai jual. Disamping itu ibu-ibu PKK mempunyai tambahan keahlian membuat kalung dari kain perca serta mengetahui bagaimana cara penjualan dari hasil pembuatan kalung yang dapat dijual langsung ke konsumen, dititipkan di toko-toko aksesoris maupun dijual secara online melalui medsos. Kata kunci: Ekonomi Kreatif, Pemberdayaan Perempuan, Kain Perca, Kalung.
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE EMPIRICAL STUDY OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2018 – 2022 Ambita Adyanning Putri; Sri Laksmi Pardanawati; Hadi Samanto
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.10215

Abstract

This study aims to determine the influence between the board of directors, board of commissioners, and audit committee on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange. The analysis method used is multiple linear regression. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. To determine the sample used purposive sampling method. 42 manufacturing companies were obtained which will be used as samples in this study. The results of hypothesis testing in this study, show that the size of the board of directors and audit committee has a significant effect on the financial performance of manufacturing companies. The results of this study also show that the board of commissioners does not have a significant effect on the company's performance.
Pengaruh Penerapan Sistem Informasi Akuntansi, Kualitas Sistem Informasi Akuntansi, Dan Kompleksitas Tugas Terhadap Kinerja Karyawan (Studi Kasus Pada Assalaam Hypermarket) Annisa' Fitri Mutmainah; Sri Laksmi Pardanawati; Wikan Budi Utami
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.9629

Abstract

The purpose of this study is to determine the effect of the application of accounting information systems, the quality of accounting information systems, and the complexity of tasks on employee performance. In the preparation of this study using quantitative research types. Primary research data was obtained from respondents through data collection techniques in the form of questionnaires through google forms. The sample used in the study was 81 respondents. This study used descriptive statistical data analysis methods and hypothesis testing multiple linear regression analysis. The results of the research test show that the application of accounting information systems and the complexity of tasks affect the performance of Assalaam Hypermarket employees. While the complexity of the task has no effect on the performance of Assalaam Hypermarket employees.
Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris Kabupaten Klaten) Henny Indriati; Sri Laksmi Pardanawati; Wikan Budi Utami; Nofi Wahyuningtyas
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5783

Abstract

The purpose of this study was to determine the awareness of taxpayers, tax sanctions, and tax service services on individual taxpayer compliance. This type of research is classified as quantitative research. The population in this study is an individual taxpayer in Klaten Regency. Sample selection using incidental sampling technique, with a total sample of 100 respondents. The type of data used is subjective data, and the data source used is primary data. The data collection method used is by using a questionnaire in the form of closed questions. The results of the study show that 1) taxpayer awareness, tax sanctions, and tax service services have a simultaneous effect on individual taxpayer compliance, 2) taxpayer awareness has a significant effect on individual taxpayer compliance, 3) tax sanctions have no effect on taxpayer compliance. individual tax, 4) tax service services have a significant effect on individual taxpayer compliance. Keywords: Taxpayer compliance, taxpayer awareness, tax sanctions, and tax service.
Co-Authors Ambita Adyanning Putri Annisa' Fitri Mutmainah Aramita Nur Aflikhah Aulia Noor Rohmah AlQomariah Budiyono Budiyono Budiyono Budiyono Deni Kurniawan Ditya Renni Prastiwi Eka Susilo Wati Fandy Tri Apriyono Fitria, Tira Nur Frisca Yustin Hadi Samanto Henny Indriati Iin Emy Prastiwi Indra Lila Kusuma Intan Karunia Devi Lia Nur Hidayani LMS Kristiyanti LMS Kristiyanti, LMS LMS. Kristiyanti M. Cholis M. Hasan Ma'ruf M. Hasan Ma'ruf Maya Widyana Dewi Muhammad Luthfi Nur Fatyasin Muhammad Shidiq Muqorobin Muqorobin Muslihah, Isnawati Nendy Akbar Rozaq Rais Ningsih, Suhesti Nofi Wahyuningtyas Novela suci pratika Putri Nur Azizah Rayi Diah Pratiwi Rukmini Rukmini Sigit Adi Pratama Siti Rokhmah Suhesti Ningsih Sundanah Suprihati Wahyuni Suciati Wikan Budi Utami Yuwita Ariessa Pravasanti