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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 Wiranomika
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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Analisa pengaruh pemahaman prinsip good corporate governance, pengendalian intern, komitmen organisasi terhadap kinerja pemerintah desa Kateguhan, Sawit, Boyolali Frisca Yustin; Wikan Budi Utami; Sri Laksmi Pardanawati
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.v23i1.5656

Abstract

This study was used to determine the effect of understanding the principles of Good Corporate Governance, internal control, organizational commitment on the performance of the government of Kateguhan Village, Palm Oil, Boyolali using quantitative data analysis with the help of the SPSS 16.0 statistical program, with the conclusion that understanding the principles of Good Corporate Governance has a t count of 2,030 > t table 1.989 with a significance of 0.045 less than (a) 5% (0.05), which means understanding the principles of Good Corporate Governance has a significant positive effect on performance, the internal control variable has a t count of 2.332 t table 1.989 with a significance of 0.022 less than (a ) 5% (0.05), which means that internal control has a positive and significant effect on organizational performance and commitment has a t count of 2.452 t table 1.989 with a significance of 0.016 less than (a) 5% (0.05), which means commitment organization has a positive and significant impact on government performance
Analisis Kenaikan Tarif PPN dan Cukai Terhadap Penerapan Pajak Pertambahan Nilai (PPN) pada PT.Panen Boyolali Lia Nur Hidayani; LMS Kristiyanti; Sri Laksmi Pardanawati
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.13772

Abstract

This research aims to find out how to analyze the application of Value Added Tax at PT. Panen Boyolali and how to analyze the impact of increasing VAT and Excise rates on the implementation of Value Added Tax at PT. Panen Boyolali. This research uses descriptive research with a quantitative approach. The results of this research indicate that PT. Panen Boyolali in calculating, depositing and reporting Value Added Tax is in accordance with applicable laws. Then the results of the analysis of the impact of increasing VAT and Excise rates on the application of Value Added Tax at PT. Panen Boyolali has an impact on the Company's sales.
Analisis Faktor-Faktor Yang Berpengaruh Terhadap Kinerja Keuangan UMKM Sektor Perdagangan Di Kabupaten Boyolali Suhesti Ningsih; Eka Susilo Wati; Sri Laksmi Pardanawati
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.14458

Abstract

This purpose of the research to assess the influence of financial management, financial literacy and intellectual capital on the financial performance of UMKM in Boyolali Regency. The population of Boyolali Regency UMKM in the trade sector is 15,271 units. In this research, the sample used was 100 UMKM units, where the sample was determined based on the Slovin formula calculation. Meanwhile, the data collection method applied in this research is quantitative data with descriptive statistical analysis methods, validity tests, reliability tests and classical assumption tests. In testing the research hypothesis using multiple linear regression analysis, F test, t test and coefficient of determination test. Based on the t test that has been carried out, the research results obtained state that financial management, financial literacy and intellectual capital have a positive and significant effect on financial performance. Keywords : Financial Performance, Financial Literacy,Intellectual Capital, Financial Management
ANALISIS AKUNTABILITAS, TRANSPARANSI, DAN EFEKTIVITAS PROGRAM BANTUAN LANGSUNG TUNAI DANA DESA (BLT-DD) PADA MASA COVID19 TERHADAP PENCAPAIAN GOOD GOVERNANCE (Studi Empiris di Desa Bendosari, Kec Sawit, Kab Boyolali) Putri Nur Azizah; Sri Laksmi Pardanawati; LMS Kristiyanti
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.9790

Abstract

The purpose of this study was to determine the effect of: 1) accountability, 2) transparency, and 3) effectivity of village direct cash assistance on achievement of good governance. The sampling technique in this study used a purposive sampling and get 50 samples. In this study the researcher used primary data with the descriptive analysis method, validity test, reliability test, classical assumption tests, multiple linear regression analysis, f test, t test, and the determination coefficient test with the help of the SPSS version 21. The result show that accountability of village direct cash assistance has a significant effect on the achievement of good governance, tranparency of village direct cash assistance has a significant effect on the achievement of good governance, effectivity of village direct cash assistance has a significant effect on the achievement of good governance. Keywords : accountability, transparency, effectivity, village direct cash assistance, good governance.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL TERHADAP ALOKASI BELANJA MODAL (Studi Pada Pemerintah Kabupaten/Kota di Jawa Tengah) Laras Novitasari; Sri Laksmi Pardanawati; Indra Lila Kusuma
JURNAL WIRANOMIKA Vol. 3 No. 1 (2024): WIRANOMIKA
Publisher : STIE Wijaya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of regional original income, general allocation funds, special allocation funds and profit sharing funds on capital expenditure in Regency/City Governments in Central Java in 2018-2022. The population used in this study were all regencies/cities in Central Java Province, totaling 35 regencies/cities. The sample used in this study is by using a saturated sampling technique (Saturation Sampling), which consists of 35 Regencies/Cities. The data used is in the form of secondary data from district/city APBD reports in Central Java. This study used multiple linear regression analysis with the SPSS 23 program. The results of the analysis showed that the regional original income variable had no effect on capital expenditure with a significance level of 0.607 > 0.05, the general allocation fund variable had an effect on capital expenditure with a significance of 0.025 <0, 05, special allocation funds have no effect on capital expenditure with a significance level of 0.004 <0.05, profit sharing funds have a significant effect on capital expenditure with a significance level of 0.012> 0.05.Keywords: Local Own Revenue, General Allocation Fund, Special Allocation Fund, Profit Sharing Fund, Capital Expenditures
ANALYSIS OF THE DIGITALIZATION OF FINANCIAL RECORD-KEEPING AMONG MSMEs IN GONILAN VILLAGE Rifadah Qoribah Salsabila; Rukmini Rukmini; Sri Laksmi Pardanawati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

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Abstract

This study aims to examine: (1) the implementation of digital financial record-keeping among MSMEs in Gonilan Village based on SAK EMKM; and (2) the challenges faced by MSMEs in Gonilan Village in implementing digital financial record-keeping. This study employed a descriptive qualitative research design. The subjects of the study were MSME actors in Gonilan Village who had used digital media to record their business finances. Data were collected through observation, interviews, and documentation. The data obtained were then analyzed through data reduction, data display, and conclusion drawing.The results of the study show that: (1) the implementation of digital financial record-keeping among MSMEs in Gonilan Village has been carried out through the use of digital media, such as Majoo, Spreadsheet, BukuKas, BukuWarung, and Bilas.id. However, based on SAK EMKM, its implementation is not yet fully complete. The income statement component is the most strongly implemented, while the statement of financial position has only been partially implemented, and the notes to the financial statements remain the weakest component; and (2) the challenges faced by MSMEs include limited understanding of basic accounting, uneven digital literacy, limited time, simple record-keeping habits, and the suboptimal use of financial information for business decision-making. Keywords: Digital Financial Record-Keeping, MSMEs, SAK EMKM.
Perbandingan Penerapan Metode Net Dan Gross Up Pada Pajak Penghasilan Karyawan di PT. YTI Singgih bagus Pangestu; Maya Widyana Dewi; Sri Laksmi Pardanawati
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 5 No 1 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v5i1.159

Abstract

This study aims to compare the calculation of Income Tax Article 21 using the Net Method and the Gross Up Method on the salaries and allowances of permanent employees at PT YTI. This research uses a qualitative descriptive approach by collecting, processing, and analyzing data to obtain a clear understanding of the problem under study. The data used in this study consist of primary and secondary data obtained directly from the company as well as supporting documents and reports. The analysis was conducted by comparing the calculation results of PPh Article 21 using the two methods in order to determine the most efficient method for the company. The results show that the calculation of PPh Article 21 using the Net Method produces a tax payable of Rp9,350,400, while the Gross Up Method results in a higher tax payable of Rp9,842,526. The difference between the two methods is Rp492,126. Although the Gross Up Method provides higher income benefits for employees because the company provides tax allowances, it increases the tax burden for the company. Therefore, the Net Method is considered more efficient and beneficial for the company in managing its PPh Article 21 obligations.
Pendampingan Manajemen Keuangan UMKM: Penerapan Sistem Pembukuan untuk Menunjang Kinerja Keuangan Cafe Mon Kopi Sukoharjo Hadi Samanto; Tira Nur Fitria; Muhammad Cholis; Dewi Muliasari; Hetining Setyowati; Agus Marimin; Sri Laksmi Pardanawati
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 1 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i1.19179

Abstract

Kegiatan pengabdian masyarakat di Cafe Mon Kopi yang dilaksanakan pada bulan Maret 2025 untuk meningkatkan pengelolaan keuangan melalui penerapan sistem pembukuan yang lebih efisien dan terstruktur. Sasaran kegiatan mencakup pemilik dan manajemen Mon Kopi, karyawan yang terlibat dalam operasional harian, dosen dan mahasiswa sebagai pelaksana, serta masyarakat sekitar yang merasakan dampak tidak langsung dari peningkatan kualitas layanan dan produk. Kegiatan ini meliputi pengumpulan data melalui wawancara, observasi, studi dokumentasi, survei, dan analisis laporan keuangan terdahulu sebagai dasar perancangan sistem pembukuan yang sesuai dengan kebutuhan usaha. Dalam pelaksanaan kegiatan pengabdian masyarakat di Mon Kopi, beberapa kendala ditemukan, seperti kurangnya pemahaman pemilik dan karyawan mengenai akuntansi dan pembukuan, keterbatasan waktu untuk adaptasi terhadap sistem baru, rendahnya keterampilan dalam menyusun laporan keuangan, serta ketidakpastian dalam pemantauan keberlanjutan sistem pembukuan. Semua kendala ini diatasi melalui penyuluhan, pendampingan langsung, pendekatan bertahap dalam penerapan sistem, pelatihan lanjutan, penyediaan template Excel, serta monitoring dan mekanisme umpan balik berkala untuk memastikan keberlanjutan penerapan sistem pembukuan yang efisien. Kegiatan pengabdian dilaksanakan secara sistematis melalui tahapan persiapan, sosialisasi dan penyuluhan, implementasi sistem pembukuan digital menggunakan Microsoft Excel, monitoring dan evaluasi, serta penyusunan laporan akhir dan rekomendasi. Seluruh proses didokumentasikan dan disosialisasikan kepada masyarakat sekitar untuk memberikan wawasan tentang pentingnya pengelolaan keuangan yang baik. Dengan penerapan sistem pembukuan yang lebih terstruktur, Mon Kopi diharapkan mampu meningkatkan akurasi laporan keuangan, mengurangi kesalahan pencatatan, mengelola arus kas lebih efisien, serta mendukung keberlanjutan dan pengembangan usaha secara optimal. Hasil kegiatan menunjukkan bahwa penerapan sistem pembukuan berbasis Microsoft Excel, disertai pelatihan dan pendampingan, berhasil meningkatkan pemahaman pemilik dan karyawan mengenai akuntansi dasar, pencatatan transaksi, dan penyusunan laporan keuangan secara akurat. Sistem ini membantu memantau arus kas, mengendalikan biaya, dan menyusun laporan laba rugi, neraca, serta arus kas secara tepat waktu. Dengan demikian, kegiatan ini memberikan kontribusi positif dalam meningkatkan transparansi, efisiensi, dan keberlanjutan pengelolaan keuangan Mon Kopi, sekaligus menjadi pengalaman praktis bagi peserta kegiatan dalam menerapkan ilmu akuntansi dan ekonomi secara nyata.
USAHA TERINTEGRASI ANTARA TERNAK SAPI, KEBUN PISANG CAVENDISH, TERNAK LELE BERBASIS LIMBAH LOKAL UNTUK PENGUATAN UMKM DI DESA PALUR KECAMATAN MOJOLABAN KABUPATEN SUKOHARJO Darmanto; Yusup Hari Subagia; Wikan Budi Utami; Budiyono; Hadi Samanto; Sri Laksmi Pardanawati
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 2 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i2.20596

Abstract

ABSTRAK Pengabdian Masyarakat ini dilakukan untuk UMKM di Kampung Karanganyar Desa Palur Kecamaan Mojolaban Kabupaten Sukoharjo. UMKM pertanian-peternakan di kampung ini masalah biaya pakan dan pupuk tinggi serta fluktuasi harga komoditas. Pengabdian ini bertujuan menerapkan usaha terintegrasi ternak sapi dengan pakan kulit ari kedelai, kebun pisang Cavendish dengan pupuk kotoran sapi dan air kolam lele, serta ternak lele dengan pakan kayu apu. Metode yang digunakan adalah Participatory Rural Appraisal dan demonstrasi plot pada lahan 100m² untuk kolam lele, 200 m2 kandang sapi dan 300 m2 untuk kebun pisang. Hasil menunjukkan usaha integrasi mampu menghemat biaya pakan sapi 60%, biaya pupuk pisang 80%, dan biaya pakan lele 50%. Keuntungan bersih UMKM Rp24 juta/tahun untuk lele, 20 jt untuk sapi dan 4 jt untuk pisang. Model ternak-tani-kolam terpadu berbasis limbah lokal layak diterapkan untuk meningkatkan kemandirian dan ketahanan ekonomi UMKM di desa ini. Kata kunci: integrasi pertanian, kulit ari kedelai, pisang Cavendish, kayu apu, UMKM ABSTRACT Rural MSMEs in agriculture-livestock sector face high feed and fertilizer costs and single commodity price fluctuations. This community service aims to apply an integrated system of beef cattle farming using soybean hull feed, Cavendish banana plantation fertilized with cattle manure and catfish pond water, and catfish farming using duckweed feed. The method used was Participatory Rural Appraisal and demonstration plot on 200m² land for 6 months. Results show the integration system can save 60% cattle feed cost, 80% banana fertilizer cost, and 50% catfish feed cost. MSMEs net profit increases by IDR 24 million/year with R/C ratio 5.83. In conclusion, the integrated crop-livestock-fish system based on local waste is feasible to improve MSMEs independence and economic resilience. Keywords: integrated farming, soybean hull, Cavendish banana, duckweed, MSMEs
Pengaruh Sistem Pengendalian Internal, Sistem Keuangan Desa, Partisipasi Masyarakat Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa Tahun 2025 Enggar Priska; Maya Widyana Dewi; Sri Laksmi Pardanawati
Jurnal Akuntansi dan Pajak Vol. 27 No. 1 (2027): JAP, Vol. 27, No. 01, Februari - Juli 2026
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v27i1.19835

Abstract

This study aims to determine the influence of the Village Financial System, Internal Control, Utilization of Information Technology, and Community Participation on the Accountability of Village Fund Management in Ngemplak District. This study uses a quantitative approach. The study population consisted of all village officials in Ngemplak District, totaling 114 respondents. The sampling technique used was a purposive sampling method with 74 respondents. The data source for this study was primary data using a questionnaire. This study employed data analysis methods including descriptive statistics, validity tests, reliability tests, and classical assumption tests. Hypothesis testing included multiple linear regression analysis, F tests, t tests, and the coefficient of determination (R2). The results of this study indicate that the Village Financial System and Utilization of Information Technology have a positive and significant effect on the Accountability of Village Fund Management, while Internal Control and Community Participation do not have a positive and significant effect on the Accountability of Village Fund Management. Keywords: Accountability of Village Fund Management, Community Participation, Internal Control, Utilization of Information Technology, Village Financial System
Co-Authors Agus Marimin Ambita Adyanning Putri Annisa&#039; Fitri Mutmainah Aramita Nur Aflikhah Aulia Noor Rohmah AlQomariah Budiyono Budiyono Budiyono Budiyono Budiyono Darmanto Deni Kurniawan Dewi Muliasari Ditya Renni Prastiwi Eka Susilo Wati Enggar Priska Fandy Tri Apriyono Fitria, Tira Nur Frisca Yustin Hadi Samanto Henny Indriati Hetining Setyowati Iin Emy Prastiwi Indra Lila Kusuma Intan Karunia Devi Laras Novitasari Lia Nur Hidayani LMS Kristiyanti LMS Kristiyanti, LMS LMS. Kristiyanti M. Cholis M. Hasan Ma&#039;ruf M. Hasan Ma'ruf Maya Widyana Dewi Muhammad Cholis 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 Rifadah Qoribah Salsabila Rukmini Rukmini Sigit Adi Pratama Singgih bagus Pangestu Siti Rokhmah Suhesti Ningsih Sundanah Suprihati Wahyuni Suciati Wikan Budi Utami Yusup Hari Subagia Yuwita Ariessa Pravasanti