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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Kompartemen : Jurnal Ilmiah Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Ilmiah Manajemen dan Akuntansi Green Economics: International Journal of Islamic and Economic Education
Yuwita Ariessa Pravasanti
ITB AAS INDONESIA
Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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PENGARUH TINGKAT PENDIDIKAN PEMILIK, LAMA USAHA, DAN PELATIHAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KABUPATEN SUKOHARJO Sudarsih Novi Amalia; Desy Nur Pratiwi; Yuwita Ariessa Pravasanti
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 4 (2026): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i4.12156

Abstract

This study aims to analyze the influence of the owner's education level, length of business, and accounting training on the use of accounting information by MSMEs in Sukoharjo Regency. This study employed a quantitative approach with multiple linear regression analysis, preceded by classical assumption testing. The data used in this study were primary data obtained directly through questionnaires distributed to MSMEs. The sample size was 100 respondents selected using specific techniques according to research criteria. The test tools used in this study included classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity tests), as well as multiple linear regression tests consisting of t-tests, F-tests, and coefficient of determination (R²) tests. The results showed that simultaneously, the owner's education level, length of business, and accounting training significantly influenced the use of accounting information. The results of this study indicate that, partially, the owner's education level, length of business, and accounting training each had a positive and significant effect on the use of accounting information.
Pengaruh Besaran Bantuan Sosial, Alur Bantuan Sosial, Dan Sasaran Bantuan Sosial Terhadap Kesejahteraan Masyarakat Kabupaten Karanganyar Tahun 2023 Guntur Sawunggaling; Yuwita Ariessa Pravasanti; M. Hasan Ma’ruf
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.v5i1.168

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh besaran bantuan sosial, alur bantuan sosial, dan sasaran bantuan sosial dalam Program Keluarga Harapan (PKH) terhadap kesejahteraan masyarakat di Kabupaten Karanganyar pada tahun 2023. PKH merupakan program perlindungan sosial bersyarat dari pemerintah yang ditujukan untuk meningkatkan kualitas hidup keluarga miskin melalui akses layanan pendidikan, kesehatan, dan kesejahteraan sosial. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei dan kuesioner kepada 138 responden yang merupakan Keluarga Penerima Manfaat (KPM) PKH. Teknik analisis data yang digunakan meliputi uji validitas, reliabilitas, uji asumsi klasik, dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan, variabel besaran bantuan, alur bantuan, dan sasaran bantuan berpengaruh signifikan terhadap kesejahteraan masyarakat. Temuan ini mengindikasikan bahwa keberhasilan program PKH sangat dipengaruhi oleh ketepatan jumlah bantuan, kelancaran dan transparansi proses penyaluran, serta akurasi dalam penetapan sasaran penerima. Penelitian ini memberikan rekomendasi bagi pemerintah daerah untuk meningkatkan akurasi data penerima, efektivitas distribusi, dan evaluasi berkelanjutan guna memaksimalkan dampak sosial program bantuan
Pengelolaan Keuangan, Transparansi, dan Pengendalian Internal terhadap Kinerja Keuangan Desa: Studi pada Pemerintah Desa Papahan Kabupaten Karanganyar Rahmat Bayu Samudra; Yuwita Ariessa Pravasanti; LMS Kristiyanti
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.v5i1.169

Abstract

Village financial performance is an important indicator in assessing the effectiveness of public financial management at the village government level. The implementation of good governance through accountable financial management, transparency, and effective internal control systems is expected to improve the quality of village financial performance. This study aims to analyze the effect of financial management, transparency, and internal control on village financial performance. This study employed a quantitative approach using a survey method. The population consisted of village officials as well as RT and RW leaders in Papahan Village, Tasikmadu District, Karanganyar Regency. A total of 90 respondents were selected using a saturated sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with the assistance of SPSS software. The results show that financial management, transparency, and internal control have a positive and significant effect on village financial performance. Simultaneously, these variables explain 64.6% of the variation in financial performance, while the remaining 35.4% is influenced by other variables outside the research model. These findings indicate that the implementation of good governance principles plays an important role in improving accountability and effectiveness in managing public finances at the village level.
Pengawasan Keuangan, Kepatuhan Regulasi, dan Teknologi Informasi Akuntansi Terhadap Kinerja Aparatur Pemerintahan Desa Sekecamatan Tanon Sragen Isnaini Taufik Hidayah; Yuwita Ariessa Pravasanti; Desy Nur Pratiwi
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.v5i1.172

Abstract

This study aims to examine the effect of financial supervision, regulatory compliance, and accounting information technology on the performance of village government officials in Tanon District. This research employs a quantitative approach using a survey method involving 80 respondents, including village heads, secretaries, and administrative staff in finance, planning, and governance. Data were analyzed using multiple linear regression. The results indicate that financial supervision, regulatory compliance, and accounting information technology have a positive and significant effect on the performance of village officials, both partially and simultaneously. The model explains 57.2% of the variance in officials’ performance, suggesting that these variables are key determinants in improving administrative performance at the village level. These findings highlight the importance of strengthening financial supervision systems, enhancing regulatory compliance, and optimizing the use of accounting information technology to support sustainable improvements in village government performance.
Penguatan Literasi Keuangan dan Digitalisasi Akuntansi bagi UMKM melalui Kolaborasi Internasional Desy Nur Pratiwi; Supot Rattanapun; Yuwita Ariessa Pravasanti; Muhammad Tho’in; Maulida Nur Khasanah; Wildan Fauzan
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.v8i2.20601

Abstract

This community service program aims to understand the management of MSMEs in Thailand and the effectiveness of accounting digitalization in strengthening financial literacy to adapt to technological developments. This activity was carried out in several stages: preparation, core, and closing. The initial stage began with identifying the MSME partners' problems. In the second stage, the community service team conducted outreach and training, and in the third stage, an evaluation of the activity was conducted. The results of this community service activity indicate that the training made a significant contribution to strengthening MSMEs' financial literacy. This can be seen in the ability and implementation of the importance of separating personal and business finances, as well as the importance of preparing business financial reports. Furthermore, this activity encouraged MSMEs to consistently maintain financial records using digital applications. This change in attitude among MSME partners has resulted in increased confidence in accessing formal financing and in conducting ongoing business evaluations for long-term sustainability. Keywords: Accounting Digitalization, Financial Literacy, MSMEs
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): July: 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 Ahmad Turmudi Ali Murtadlo Aly Muhammad Azmi Andriani Putri Wihartati Azizah Putri Az-Zahra Darmanto Darmanto desy nur pratiwi Desy Nur Pratiwi Dewangga Dwi Kharislam Dilla Andreani Kusuma Dewi Dinda Maulid Rahmawati Eva Putri Larasati Ferta Solidahwati Fitria, Tira Nur Guntur Sawunggaling Hadi Samanto Heni Sulistyowati Iin Emy Prastiwi Indra Lila Kusuma Infonerus Dwi Nugroho Intania Maharani Ismail Ali Ma'ruf Isnaini Taufik Hidayah Johny Subarkah Jumarni Jumarni LMS Kristiyanti LMS Kristiyanti, LMS LMS. Kristiyanti M. Hasan Ma’ruf Mahameru Rosy Rochmatullah Maulida Nur Khasanah Maya Widyana Dewi Melantika Destya Windasari Muhammad Shidiq Muhammad Tho’in Muqorobin Muqorobin Nanda Listiana Dita Saputri Nila Ayu Rusmala Dewi Ningsih, Suhesti Nita Maina Rahmat Bayu Samudra Rahmawati Rahmawati Rayi Diah Pratiwi Retno Indah Kusuma Dewi Rita Noviani Rosa Agestina Rukmini Rukmini Rukmini Rukmini Sarah Rum Handayani SEKAR APRILIA FARKHAN Sinta Agus Saputra Siti Arifah Siti Nurlaela Siti Nurlaela Sri Laksmi Pardanawati Sri Mulyani Sudarsih Novi Amalia Sundanah Supot Rattanapun Suprihati Tino Feri Efendi Tino Feri Irawan Wahyuni Suciati Wikan Budi Utami Wildan Fauzan Wulan Widia Astutik Yudi Siyamto