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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Maya Widyana Dewi
Institut Teknologi Bisnis AAS Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Pelatihan, Pendidikan, dan Pengalaman Kerja terhadap Efektivitas Sistem Informasi Akuntansi Kartikasari, Octavia Dwi; Dewi, Maya Widyana; Suprihati
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 3 No 3 (2024): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v3i3.91

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman kerja, pelatihan, dan pendidikan terhadap efektivitas penggunaan Sistem Informasi Akuntansi (SIA) di Kantor Kecamatan Delanggu, Klaten. Data primer digunakan dengan melibatkan 42 responden yang terlibat langsung dalam sistem informasi akuntansi. Metode analisis yang digunakan mencakup uji kualitas data, uji asumsi klasik, dan regresi linier berganda. Hasil penelitian menunjukkan bahwa pengalaman kerja, pelatihan, dan pendidikan, baik secara parsial maupun simultan, memiliki pengaruh signifikan terhadap efektivitas penggunaan SIA. Uji F menunjukkan bahwa ketiga variabel independen secara simultan mempengaruhi efektivitas SIA dengan signifikan. Uji T mengonfirmasi bahwa setiap variabel secara individu juga berpengaruh positif terhadap efektivitas SIA. Koefisien determinasi (R²) menunjukkan bahwa 87,7% variasi dalam efektivitas SIA dapat dijelaskan oleh pengalaman kerja, pelatihan, dan pendidikan, sementara 12,3% sisanya dipengaruhi oleh faktor lain. Penelitian ini menyarankan peningkatan pelatihan dan pendidikan rutin untuk meningkatkan efektivitas penggunaan SIA di masa mendatang.
Pengaruh Pemahaman Wajib Pajak, Tingkat Pendapatan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi: (Studi Kasus di KPP Pratama Sukoharjo) Yuniare, Annisa Alya Candra; Dewi, Maya Widyana; Kusuma, Indra Lila
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 3 No 3 (2024): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v3i3.101

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman wajib pajak, tingkat pendapatan, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi, baik secara parsial maupun simultan. Sampel dalam penelitian ini adalah 100 wajib pajak orang pribadi yang terdaftar di KPP Pratama Sukoharjo, dengan metode convenience sampling. Data dikumpulkan menggunakan kuesioner dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS versi 23. Hasil penelitian menunjukkan bahwa secara simultan, pemahaman wajib pajak, tingkat pendapatan, dan sanksi perpajakan memiliki pengaruh signifikan terhadap kepatuhan wajib pajak. Secara parsial, hanya sanksi perpajakan yang berpengaruh signifikan terhadap kepatuhan, dengan nilai signifikansi 0,000, sementara pemahaman wajib pajak dan tingkat pendapatan tidak berpengaruh signifikan dengan nilai signifikansi masing-masing 0,120 dan 0,597. Studi ini menyarankan agar pemerintah memperkuat edukasi terkait kewajiban pajak dan meningkatkan penerapan sanksi perpajakan untuk mendorong kepatuhan wajib pajak
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus Terhadap Kemiskinan Dengan Pertumbuhan Ekonomi Sebagai Variabel Intervening di Jawa Tengah Tahun 2019-2022 Rahmasari, Adelia Putri; Dewi, Maya Widyana; Ningsih, Suhesti
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.14565

Abstract

This research aims to determine the effect of local revenue, general allocation funds and special allocation funds on poverty with economic growth as an intervening variable in central java province. Poverty is the dependent variable of this research, and local revenue, general allocation funds, and special allocation funds are the independent variables of this research. This study involved 35 districts/cities in central java province from 2019 to 2022, and used a purposive sampling method. This research uses secondary data from the APBD Realization Report from the Financial Audit Agency and the Central Java Province Central Statistics Agency. Path analysis was performed using IBM SPSS Statistics. Results from research. The research results show that local revenue, general allocation funds, special allocation funds influence poverty and economic growth, while regional revenue, general allocation funds and special allocation funds influence poverty through economic growth. However, local revenue, general allocation funds, special allocation funds do not affect poverty through economic growth. Keywords : special allocation funds, general allocation funds, poverty, local revenue, economic growth
PENGARUH KUALITAS PELAYANAN FISKUS, DENDA PAJAK, DAN PENERAPAN SISTEM SAKPOLE TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR SAMSAT KOTA SURAKARTA Sugiyani, Fitria; Ningsih, Suhesti; Dewi, Maya Widyana; Ningrum, Mutiara Asri
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6048

Abstract

This study aims to analyze the Quality of Fiscal Services, Tax Fines, and the Implementation of the Sakpole System on Taxpayer Compliance. The population in this study were motorized vehicle taxpayers registered at the Surakarta City Samsat Office with an accidental sampling method of 100 people. Based on the Slovin formula, with an error rate of 10%. The analysis technique in this study consisted of descriptive statistical analysis, instrument testing, classical assumption test, and hypothesis testing. The results of this study prove the results of the regression in the regression equation that the Quality of Fiscus Service, Tax Fines and the Implementation of the Sakpole System have a positive effect on Taxpayer Compliance. The results of the F test and t test show that the Quality of Fiscal Services, Tax Fines, and the Implementation of the Sakpole System have a positive and significant effect on Taxpayer Compliance. And based on the results of the R2 test (coefficient of determination) it is known that the Quality of Fiscal Services, Tax Fines, and the Application of the Sakpole System are able to explain 49.8% of the taxpayer compliance variable registered at the Surakarta City Samsat Office, while 50.2% is influenced by the variable other things that were not investigated, such as tax socialization, tax system, tax reform and others.
PEMBERDAYAAN UMKM DENGAN MENINGKATKAN LITERASI LAPORAN KEUANGAN DESA GUMPANG Dewi, Maya Widyana; Ningsih, Suhesti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 1 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i1.16590

Abstract

Program ini dilaksanakan dengan tujuan untuk meningkatkan literasi laporan keuangan dan memajukan sumber daya manusia Desa Gumpang dengan memberikan sosialisasi sekaligus memberikan edukasi terkait dengan penanganan dan pencegahan adanya ketidaksesuaian laporan keuangan di setiap UMKM. Target utama  dari  program  Pengabdian  Kepada  Masyarakat  ini  adalah  masyarakat  atau  warga  di wilayah Desa Gumpang, dengan pertimbangan bahwa mayoritas masyarakat di Desa Gumpang bekerja sebagai petani serta wirausaha kecil yang didirikan disetiap rumah masing- masing. Kegiatan PKM ini dilaksanakan oleh Tim Pengabdian Kepada Masyarakat (PKM) untuk  memberikan wawasan atau edukasi kepada masyarakat mengenai beberapa hal dalam menangani adanya ketidaksesuaian laporan keuangan di setiap UMKM. Metode pelaksanaan PKM ini berupa sosialisasi dan edukasi melalui kegiatan sosialisasi. Pelatihan dan pendampingan. Hasil dari kegiatan pengabdian kepada masyarakat ini adalah UMKM di desa Gumpang sudah mulai mempelajari laporan keuangan sederhana di UMKM dan mulai menerapkan pembuatan laporan keuangan sederhana tersebut didalam usahanya Abstract This program is implemented with the aim of increasing financial reporting literacy and advancing human resources in Gumpang Village by providing socialization as well as providing education related to handling and preventing financial reporting discrepancies in each UMKM. The main target of this Community Service program is the community or residents in the Gumpang Village area, considering that the majority of people in Gumpang Village work as farmers and small entrepreneurs established in each of their respective homes. This PKM activity is carried out by the Community Service Team (PKM) to provide insight or education to the community regarding several things in handling financial reporting discrepancies in each UMKM. The method of implementing this PKM is in the form of socialization and education through socialization activities. Training and mentoring. The results of this community service activity are that UMKM in Gumpang Village have started to study simple financial reports in UMKM and have started to implement the creation of simple financial reports in their businesses. Kata kunci: Laporan Keuangan, Sumber Daya Manusia,UMKM.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus Terhadap Kemiskinan Dengan Pertumbuhan Ekonomi Sebagai Variabel Intervening di Jawa Tengah Tahun 2019-2022 Rahmasari, Adelia Putri; Dewi, Maya Widyana; Ningsih, Suhesti
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

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

Abstract

This research aims to determine the effect of local revenue, general allocation funds and special allocation funds on poverty with economic growth as an intervening variable in central java province. Poverty is the dependent variable of this research, and local revenue, general allocation funds, and special allocation funds are the independent variables of this research. This study involved 35 districts/cities in central java province from 2019 to 2022, and used a purposive sampling method. This research uses secondary data from the APBD Realization Report from the Financial Audit Agency and the Central Java Province Central Statistics Agency. Path analysis was performed using IBM SPSS Statistics. Results from research. The research results show that local revenue, general allocation funds, special allocation funds influence poverty and economic growth, while regional revenue, general allocation funds and special allocation funds influence poverty through economic growth. However, local revenue, general allocation funds, special allocation funds do not affect poverty through economic growth. Keywords : special allocation funds, general allocation funds, poverty, local revenue, economic growth
PENGARUH DANA BAGI HASIL (DBH), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA BARAT Dimas Ariyawan Santoso; Maya Widyana Dewi; Sri Laksmi Pardanawati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/9608hx36

Abstract

This study aims to examine the influence of revenue sharing funds, general allocation funds, and special allocation funds on capital expenditures of Regency/City Governments in West Java. This study uses secondary data in the form of quantitative data contained in regional financial statistics reports from APBD and TKDD reports. Data collection techniques are obtained through documentation and literature studies. The population in this study was 27 Regencies/Cities in West Java, with a sample size of 135 taken using the purposive sampling method. The data analysis method used is descriptive statistics, classical assumption tests in the form of normality tests, multicollinearity, autocorrelation, heteroscedasticity, and hypothesis testing in the form of multiple linear regression analysis, F test, t test, and R2 test. The results of the study indicate that Revenue Sharing Funds have a positive effect on Capital Expenditures with a significance value of 0.003 < 0.05 and a t count value of 3.041 > 1.65648 t table. General Allocation Fund has a positive effect on Capital Expenditure with a significance value of 0.000 < 0.05 and a t count value of 4.330 > 1.65648 t table. While the Special Allocation Fund has no effect on Capital Expenditure with a significance value of 0.743 > 0.05 and a t count value of 0.329 < 1.65648 t table.  
PENGARUH BIAYA TENAGA KERJA, BIAYA PEMASARAN DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2020-2024 Riska Diva Pertiwi; Hadi Samanto; Maya Widyana Dewi
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ckrw5s10

Abstract

This study aims to determine the impact of labor costs, marketing costs, and sales volume on the net profit of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the years 2020-2024. This research utilizes a descriptive research type with a quantitative approach. The population of this study includes manufacturing companies in the food and beverage sub-sector that are listed on the IDX for the years 2020-2024, totaling 48 companies. The sampling technique employed is purposive sampling, involving 20 companies. The data source for this research utilizes secondary data. Data collection methods are obtained from the Indonesian Stock Exchange (IDX). This study employs data analysis methods, which include descriptive statistical tests, classical assumption tests, and hypothesis testing, comprising multiple linear regression analysis, F test, t test, and the coefficient of determination (R2) test.The results of this study indicate that labor costs do not have a significant effect, while marketing costs and sales volume do have a significant effect.
PENGARUH AKUNTANSI AKUNTABILITAS, SASARAN ORGANISASI DAN KETERLIBATAN ANGGARAN TERHADAP EFEKTIVITAS MANAJERIAL KANTOR PERWAKILAN BANK INDONESIA SOLO Ariyanto Sahid; Maya Widyana Dewi; Rukmini Rukmini
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/9g9fw567

Abstract

The purpose of this study was to determine the effect of accountability accounting, organizational goals and budget participation on managerial performance of the Solo Representative Office of Bank Indonesia. This study uses data collection methods with questionnaires. The population used is Bank Indonesia Solo employees from all units (Rupiah Money Processing Unit, SP Policy Implementation Unit and SP PUR Supervision, Internal Management Unit and Kekda Implementation Unit). Data analysis methods with descriptive data of respondents, data quality test (validity test, reliability), classical assumption test (normality test, multicollinearity test, heteroscedaticity test) and for hypothesis testing using multiple linear analysis, F test, t test and coefficient of determination test. In this study obtained a sample of 65 people. Based on the test results it can be concluded that Accountability Accounting affects Managerial Performance, Organizational Goals affect Managerial Performance and Budget Participation has no effect on Managerial Performance.
Analisis Kualitas Pelaporan Keuangan Ditinjau Dari Sistem Informasi Akuntansi, Sistem Pengendalian Internal, Dan Kompetensi Sumber Daya Manusia Ashari, Niken Wulan; Dewi, Maya Widyana; Pardanawati, Sri Laksmi
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.136

Abstract

This study aims to examine the effect of accounting information systems, government internal control systems, and human resource competence on the quality of local government financial reporting. The population consists of employees responsible for financial administration and accounting functions in 35 Regional Apparatus Organizations (OPD) of Sukoharjo Regency, with a sample of 60 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed with multiple linear regression, supported by validity, reliability, and classical assumption tests. The findings reveal that accounting information systems and human resource competence have a significant positive effect on financial reporting quality, while the government’s internal control system has no significant effect. These results highlight the importance of strengthening accounting information systems and enhancing human resource competence to achieve transparent and accountable local government financial reporting.
Co-Authors Adhim, Muhammad Aflakhul Affan Nurhaq Afifah Inas Widyaningsih Aisah, Tutik Aldita Henry Linda Setyawati Aly Muhammad Azmi Alyudha Bintang Pamungkas Amelia, Wulanda Andifa Nurul Hidayati Andriani Putri Wihartati Anik Wahyuni Anis Rohmi Fitriana Anita Nurhidayah Ardianty, Frisca Yustin Ardila Setyowati Ariyanto Sahid Armawandani, Anisa Ashari, Niken Wulan Bagus Triawan Isa Putra Bremara, Nadia Putri Budiyono Budiyono Cahyani, Chintya Noer Chintya Noer Cahyani Darmanto Darmanto Desi Aulia Fitri Andriyana Desy Nur Pratiwi Devi Sulistyani Dewi Muliasari Dia Sukmawati, Tita Diana Novita Sari, Diana Novita Dimas Ariyawan Santoso Dinara Kharisma Sari Ditya Renni Prastiwi Efendi, Tino Feri Eka Septiana Sobriani Eka Setya Ningrum Ekhwan Yogi Saputro Endah Karunia Hastuti Enggar Priska Faradila Pratiwi, Natasya Eka Fitria Sugiyani Fitria, Tira Nur Fitriana, Anis Rohmi Frisca Yustin Ardianty Guntur Sawunggaling Hadi Samanto Hadi Samanto Harum Melathi Hastin Ari Kusuma Hastuti, Endah Karunia Hidayah, Anisa Nurul Iin Emy Prastiwi Ika Arum Nurisma Ika Diah Purwati Indra Lila Kusuma Indra Lila Kusuma Indra Lila Kusuma Indra Lila Kusuma, Indra Lila Innanawati Intan Pradita Ramadhan Jenita Citra Mahayu Johny Subarkah Johny Subarkah Karina Astari Kartikasari, Octavia Dwi Kristiyani, LMS LMS Kristiyanti LMS Kristiyanti, LMS LMS. Kristiyanti M. Hasan Ma’ruf Mahayu, Jenita Citra Maisa Setiyowati Ma’ruf, Muhammad Hasan Melathi, Harum Muhammad Cholis Muhammad Hafid Zaini Muhammad Yunus Muhammad Yunus Muliasari, Dewi Mutiya Krisanty Nabila Kurniawati Nadia Putri Bremara Ningrum, Mutiara Asri Ningsih, Suhesti Nisa Budianti Nisfu Syaban Nosi Desnia Nurcahyani, Mariska Bening Nurhaq, Affan Nurhidayah, Anita Pratiwi, Desi Nur Pratiwi, Desy Nur Priska, Enggar Purwati, Ika Diah Putri, Bella Novilia Rahmasari, Adelia Putri Ratna Ayu Murti Rejeqi, Tri Sri Retno Pudji Rahayu Retno Puji Rahayu Riska Diva Pertiwi Rizky Diah Fitriani Rukmini Rukmini Rukmini Rukmini Saputra, Angga Febriawan Sari, Anisa Arum Sari, Dinara Kharisma Setiyowati, Maisa Setyaningrum, Andini Sobriani, Eka Septiana Sri Laksmi Pardanawati Sri Laksmi Pardanawati Sri Laksmi Pardanawati, Sri Laksmi Sri Sumiyati Sugiyani, Fitria Suhesti Ningsih, Suhesti Suprihati Suprihati Suratman, Avida Devia Tino Feri Efendi Tira Nur Fitria, Tira Nur Wikan Budi Utami Wirmie Eka Putra Wulan Widia Astutik Wulanda Amelia Yaban, Nadine Emanuela Carolina Yuge Agung Heliawan Yuliana, Lilis Nur Yuniare, Annisa Alya Candra yuwita ariessa pravasanti Yuwita Ariessa Pravasanti Yuwita Ariessa Pravasanti, Yuwita Ariessa Zania, Rosse Firli