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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) The Indonesian Accounting Review Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Accounting Analysis Journal Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA JRMSI - Jurnal Riset Manajemen Sains Indonesia Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Ilmiah Ilmu Sosial Gorontalo Accounting Journal Jurnal Equity Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi dan Keuangan Indonesia (SAKI) Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Kajian Ilmiah Journal of Economics and Business UBS Jurnal Minfo Polgan (JMP) Jurnal Pengabdian Teratai Jurnal Ekonomika Dan Bisnis Jurnal Akuntansi Keuangan dan Bisnis Jurnal Riset Rumpun Ilmu Hewani (JURRIH) Journal Of Indonesian Social Society Jurnal RAK (Riset Akuntansi Keuangan) Health & Medical Sciences Jurnal Pengabdian Masyarakat Accounting Analysis Journal Perkembangan Kajian Sosial Equity Jurnal kiprah pendidikan Jurnal Inovasi Kerja Nyata (JIKN) Jurnal Pakar Pengabdian Kesehatan
Devi Safitri
Universitas Riau
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PENGARUH SALES GROWTH, PROFITABILITAS, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Non Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Noveirina, Ditta; Anisma, Yuneita; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to examine the influence of sales growth, profitability, andcapital intensity on tax aggressiveness with institutional ownership as moderatingvariable in non cyclicals consumer sector companies listed on the indonesian stockexchange (idx) in 2020-2023 period. The method used in this research is multiplelinear regression analysis method and moderated regression analysis with usingSPSS version 25 software. The sample selection in this study was using thepurposive sampling method. The sample in this study amounted to 208 companies.The results of this study indicate that the sales growth has no influence on taxaggressiveness, the probability and capital intensity had an influence on taxaggressiveness, the institutional ownership is not able to moderate sales growth,the institutional ownership is able to moderate the probability and capital intensityon tax aggressiveness.Keywords: Sales Growth, Profitability, Capital Intensity, Tax Aggressiveness, andInstitutional Ownership.
DIGITALISASI PENCATATAN KEUANGAN HARIAN UMKM WARUNG BUDE SRI MELALUI APLIKASI “BUKU WARUNG” Priyono, Agung; Safitri, Devi; Hanum, Dita; Putri Aisyah, Ilena; Nurfikri Kurniadi, Muhammad; Andriyanty, Reny
Jurnal Pengabdian Teratai Vol. 6 No. 2 (2025): Vol. 6 No. 2 (2025): Jurnal Pengabdian Teratai
Publisher : Lembaga Penelitian Dan Pengabdian Pada Masyarakat (LPPM) Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/teratai.v6i2.1859

Abstract

This training activity aims to improve the financial literacy of micro-business owners at Warung Bude Sri in using the BukuWarung app for digital financial record-keeping. The main problem faced by Toko Ibu Sri is that financial records are still kept manually and are not properly organized, making it difficult to manage the business. Through hands-on practice and personal guidance, participants were trained to create accounts, record transactions, and review digital financial reports independently. The training results showed a thirty percent increase in participants' understanding and skills in managing finances digitally. Participants were also able to produce simple digital financial reports that aid in business decision-making. This activity successfully encouraged the implementation of financial digitalization among MSMEs.
Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Bagi Pelaku UMKM Di Kecamatan Kampa Kabupaten Kampar Hariyani, Eka; Safitri, Devi; Supriono, Supriono
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.7203

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam pertumbuhan ekonomi, penciptaan lapangan kerja, dan peningkatan kesejahteraan masyarakat. Kecamatan Kampa, Kabupaten Kampar, merupakan wilayah dengan potensi besar dalam pengembangan UMKM di sektor perdagangan, kuliner, pertanian, dan jasa. Namun, banyak pelaku UMKM masih menghadapi kendala dalam pengelolaan keuangan, khususnya pencatatan transaksi dan penyusunan laporan keuangan. Permasalahan utama yang dihadapi pelaku UMKM antara lain rendahnya pengetahuan akuntansi yang menyebabkan pencatatan masih dilakukan secara manual dan tidak teratur. Akibatnya, pelaku usaha kesulitan memantau kondisi keuangan, menghitung laba rugi, serta mengakses pembiayaan formal. Untuk mengatasi permasalahan tersebut, dilakukan kegiatan pelatihan dan pendampingan penyusunan laporan keuangan bagi 30 pelaku UMKM. Kegiatan ini bertujuan meningkatkan pengetahuan dan keterampilan dasar dalam pencatatan dan pelaporan keuangan agar usaha dikelola lebih profesional dan berkelanjutan. Metode yang digunakan mencakup sosialisasi, pelatihan serta pendampingan praktik penyusunan laporan laba rugi, perubahan ekuitas, dan posisi keuangan. Hasil kegiatan menunjukkan peningkatan pemahaman dan kemampuan peserta dalam membuat laporan keuangan secara mandiri. Kegiatan ini diharapkan memperkuat daya saing UMKM serta mendukung pengembangan ekonomi daerah secara optimal. Oleh karena itu, kegiatan ini perlu terus dilakukan secara berkelanjutan agar dampaknya dapat lebih luas dan berkesinambungan
Pelaksanaan Perjanjian Pembiayaan Yang Didahului SKMHT (Surat Kuasa Membebankan Hak Tanggungan) Tanpa APHT (Akta Pemberian Hak Tanggungan) Putri, Rindy Antika; Safitri, Devi
Jurnal Kajian Ilmiah Vol. 26 No. 1 (2026): Januari 2026
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/0bf3w446

Abstract

In Indonesian banking practice, secured financing frequently involves the use of a Power of Attorney to Encumber Mortgage (Surat Kuasa Membebankan Hak Tanggungan/SKMHT) prior to the execution of the Deed of Granting Mortgage (Akta Pemberian Hak Tanggungan/APHT). The SKMHT functions as a temporary authorization for the Land Deed Official (PPAT) or Notary to execute the APHT; however, this instrument does not independently create a valid in rem security right. This article provides an in-depth analysis of the legal certainty and executorial power of financing agreements that have been disbursed but are supported solely by an SKMHT without the completion of a subsequent APHT. In addition, this study examines the responsibilities of banks and notaries/PPAT in safeguarding the legal certainty of collateral. The research employs a normative juridical approach, analyzing relevant regulations (the Mortgage Law and the Indonesian Civil Code) and reviewing Supreme Court decisions to assess how the norms are applied in practice. The findings indicate that an SKMHT without an APHT lacks executorial force (parate executie) because the mortgage right has not yet been established, thereby positioning the bank merely as a concurrent creditor. This study underscores the urgency of strict internal controls and effective coordination between banks and notaries/PPAT as essential strategies in managing the legal risks associated with secured financing
The Influence of Investment Decisions, Profitability, and Company Size on Company Value Sari, Ika; Matsani; Safitri, Devi
Gorontalo Accounting Journal Volume 9 Number 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4463

Abstract

The purpose of this study is to examine the influence of investment decisions, profitability, and company size on company value in banking subsector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2024. This study uses a quantitative method with a causal approach and purposive sampling. The data used are secondary data and were analyzed using multiple linear regression using SPSS 26. The results of this study indicate that investment decisions and company size do not affect company value while profitability affects company value.
Peningkatan Pengetahuan Masyarakat Tentang Kesehatan Lingkungan di RT 19 Kelurahan Sawah Lebar Baru Kota Bengkulu Suryani, Ade Irma; Salma, Atika; Putri, Anisa Ika; Kartika, Dewi; Safitri, Devi; Hartati, Devi; Sari, Felia Novita; Sihombing, Ginna Veronica; Selviana, Indah; Sari, Nilam Kencana; Veronica, Syndi Ayu; Ningsih, Sunarti Maili; Yurnilawati, Yurnilawati; Novita, Vivin
Jurnal Pakar Pengabdian Kesehatan Vol. 1 No. 1 (2025): Juni
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jppk.v1i1.281

Abstract

Environmental health is a crucial aspect in maintaining community quality of life, particularly in densely populated areas such as RT 19, Sawah Lebar Baru Village, Bengkulu. The lack of public knowledge regarding sanitation, waste management, and vector control contributes to the high risk of environment-related diseases. This Thematic Community Service Program (KKN-T) from Dehasen University Bengkulu aimed to evaluate the effectiveness of environmental health education in improving community knowledge and practices through environmental clean-up activities, distribution of educational leaflets, health counseling, and group discussions. The results revealed that the majority of the community initially had limited knowledge about environmental health. Implemented in the RT 19 residential area, the program demonstrated significant improvement in community awareness regarding environmental cleanliness. We recommend regular implementation of this education program by health workers and Posyandu cadres to achieve a healthy and self-reliant community.
Co-Authors ', Kamaliah , JOKO Abdillah, Muhammad Raihan Dzaky Ade Irma Ade Irma Suryani Agus Rianda Aisah Fachrunisa Al Farisa, Nayla Alex B. Akbar Sitompul Alexanders, Miechael Amir Hasan Andini Rahmatika Putri Andreas ' Andreas Andreas Anggraini, Haryeni Sastra Anis Maghfiroh Annisa Annisa Annisa Mutia Rama Fade Ariza, Dzihni Aurora Febria Azhari S Azizah, Wahyu Azwir Nasir Baskara, Bayu Yosa Budiawati Supangkat Christanti Inviolita Dandi, Voedha Daniel Oscar Savero Desmiyawati ' Desmiyawati Desmiyawati Desni Irma Wika Devi Hartati Dewi Kartika Ecin Kuraesin Eka Hariyani Eka Mira Rismayanti Elyzabeth Missi Laurdika Simamora Emrinaldi Emrinaldi, Emrinaldi EMRINALDI NUR DP Emrinaldi Nur Emrinaldi Nur Endah Aprimulki Enni Savitri Fadhillah Asri Fadia Khairunnisa Ghardini, Annisa Hafizah, Raihatul Haiyul Fadhli Hana Noviatna Hanum, Dita Hardi Hardi Hardi Hardi Hardi, Hardi Hardivan, Hardivan Hasanah, Sari Uswatun Haznadila Aulia Sanyora Helina, Erna Herlina Helma Musyafa, Muhammad Hengki Wijora Hidayat, Gugum Agung Idzan, Nur Kamilah Ika Kartika Indah Sri Maharani, Indah Sri Indra Hidayat Indradewa, Rhian Intan Mahalayat Jailani Sidik Kamaliah ' Kamaliah - Kamaliah -, Kamaliah Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kartomo, Kartomo Kirmizi Ritonga La Ode Turi Lasmana, Andi Lestari, Wita Liely Pamela, Liely Listia Rini Rahayu, Listia Rini Lya Octavia M. Rasuli M.Rasuli ' Maguantara, Muhammad Pandya Maisyarah Maisyarah Maqfiroh, Wirdarani Mardianti, Tengku Shella MARIA BINTANG Matheus, Evan Matsani Meilda Wiguna Meiriza Djohari, Meiriza Meri, Meri Muhammad Andri Prayoga Muhammad fauzan Munjiatun Munjiatun, Munjiatun Muti’ah, Try Hadirah Nailul Huda Nasrizal Nasrizal, Nasrizal Ning Umbar Susilowati Ningsih, Sunarti Maili Nofriyanti Noveirina, Ditta Novita, Vivin Nur Azlina Nur Azlina Nurfikri Kurniadi, Muhammad Nurhaliza Nurhaliza Nuriani ' Nurmairina Nurzakyya Tinnisa Oviliza Haryuli Pratiwi, Erniza Purnomo, Nanto Putra Mhd Nazrin Putra Rizky Gustianda Putra, Rizki Agus Putri Aisyah, Ilena Putri, Anisa Ika Putri, Rindy Antika Putri, Sella Hilmalia Nur Al Putria Hafsadillah Rafika Sary Rahman, Aulia Rayendra Rahman, Rizki Abi Rahmatunnur, Siti Raja Adri Satriawan Raja Yoga Gustika Armel Rakha Magistra Sumarno Ramadhani, Runaily Ramona, Paula Rasuli ' Reny Andriyanty Resi Gusrefika Restu Agusti Reza Mardi Putra Rezmika Oktasia Masnar Ria Anjriani Saputri Ria Nelly Sari Rifani, Mhd Rizki Pratiwi Robinka Gultom Rosdiana, Nanin Sabilillah, Rhalia Sakinah, Sani Salma, Atika Sandie Davitra Alfitriady Sari, Cendy Septania Sari, Felia Novita Sari, Ika Sari, Nilam Kencana Selviana, Indah Sem Paulus Silalahi Sem Paulus Silalahi Septi Indriyani Sherly Handayani Safitri Shinta Kurnianingsih Sihite, Vorarta Adelia Kristauli Sihombing, Ginna Veronica Sinata, Novia Siswahyudianto SITI KHOLIFAH Siti Raihani Siti Sarah Suhairi Suhairi Suhairi Sumbarita, Silvia Sumiyati - Supriono Supriono Supriono Syahrum Agung Syilvi Fajria Utami, Syilvi Fajria Syukur, Dudung Abdul Tahany Nur Fadhilah Taufeni Taufik Tissa Nurul Husna Tiya Restika Putri Tria Warastuti Ucu, Nurjanah Umi Salamah Utra Wahidi Veronica, Syndi Ayu Vona Dwi Nugraha Wahidah, Lutfiana Nurul Wanda Hamidah Widyani hasibuan Wirda Hayati Yeandrawita - Yesi Mutia Basri Yoga Yuniadi Yuneita Anisma Yuneita Anisma Yurnilawati, Yurnilawati Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini, Yusralaini Zamri, Wiedya Alfitrya Zarefar, Arumega Zirman Zirman Zirman Zirman Zirman Zirman, Zirman Zulbahridar -, Zulbahridar Zulbahridar Zulbahridar Zulman '