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All Journal The Indonesian Accounting Review Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Bisnis, Manajemen, dan Informatika Jurnal Ilmiah Ekonomi Islam Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Journal of Economic, Bussines and Accounting (COSTING) AFEBI Economic and Finance Review Jurnal Pengabdian Masyarakat MIPA dan Pendidikan MIPA Assets: Jurnal Akuntansi dan Pendidikan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sosio e-kons Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal EQIEN - JURNAL EKONOMI DAN BISNIS Inovasi : Jurnal Politik dan Kebijakan Business Innovation and Entrepreneurship Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Pendidikan dan Konseling ACCOUNTHIK : Journal of Accounting and Finance Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Wahana Pendidikan JRAM (Jurnal Riset Akuntansi Multiparadigma) Journal of Economic, Business and Engineering (JEBE) INOVASI: Jurnal Politik dan Kebijakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Multidisciplinary Indonesian Center Journal Jurnal Ekonomi, Manajemen, Akuntansi Balance: Jurnal Ekonomi Jurnal Pengabdian Indonesia
Sri Suartini
Universitas Singaperbangsa Karawang
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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Analisis Penerapan Bagi Hasil Dan Tingkat Religiusitas Terhadap Minat Masyarakat Menabung Pada Tabungan Mudharabah Di Bank Syariah Purwakarta Putra, Aldi Kurnia; Suartini, Sri
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 24 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10404083

Abstract

PT.Bank Syariah Indonesia Tbk is one of the Islamic banks in Purwakarta that implements a profit-sharing system for its customers. The purpose of this study is to find out whether the application of profit-sharing and the level of religiosity can influence people's interest in saving or whether is it more dominantly influenced by other factors. The method used in this research is quantitative, namely, research that emphasizes the amount of data collected through respondents' answers from questionnaires and then processed using SPSS software version 25. And also in helping to complete this research interview methods and direct observation are needed on the spot. From the data that has been collected, the results show that the majority of respondents stated that the application of profit sharing and the level of religiosity affected their interest in saving in mudharabah savings at Islamic banks in Purwakarta.
Pengaruh Pengetahuan Wajib Pajak, Tarif Pajak, Kesadaran Perpajakan, dan Sanksi Perpajakan Terhadap Kepatuhan Perpajakan pada Pelaku Usaha di Kabupaten Bekasi Periode 2011-2019 Puspitasari, Intan; Hartelina, Hartelina; Suartini, Sri; Nunung Nurhasanah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.4216

Abstract

This research aims to analyze and explain how much influence taxpayer knowledge, tax rates, tax awareness and tax sanctions have on tax compliance among business actors in Bekasi district for the 2011-2019 period partially and simultaneously. The research method used in this research is a quantitative verification approach. The population used in this research is Business Taxpayers in Bekasi Regency. With a sample of 100 samples. The data analysis used is multiple linear regression analysis with partial and simultaneous hypothesis testing. The research results show that taxpayer knowledge has a positive and significant effect on taxpayer compliance. This shows that the higher the knowledge a taxpayer has, the higher the taxpayer's compliance in paying taxes. Taxpayer awareness has a positive and significant effect on taxpayer compliance. This means that the level of awareness regarding compliance in paying taxes is still low. Tax sanctions have no effect on taxpayer compliance. This explains that the existence of sanctions does not make taxpayers obedient in paying their taxes.
Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan Adela Wilantari; Nanu Hasanuh; Sri Suartini; Hari Sulistiyo
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1556

Abstract

The aim of this research conducted to examine whether there is a partial or simultaneous influence of the fraud diamond theory, as proxied by financial target, ineffective monitoring, audit opinion, and change in director on fraudulent financial reporting of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2020, the measurement of which is by using the fraud score model (F-Score). Purposive sampling method was used in this study, with sample criteria including manufacturers listed on the Indonesia Stock Exchange (IDX) in 2019-2020, companies that publish their annual reports on the IDX website, companies that presented financial reports in Rupiah, and companies that fully disclose data related to research variables. A sample of 15 companies was obtained based on these parameters. This research was conducted by the quantitative method, and the analysis strategy was multiple regression analysis with an SPSS testing device. According to the results, financial target and ineffective monitoring variables had a partial influence on fraudulent financial reporting, while audit opinion and changes in director had no partial effect. The results also showed that the four independent variables, namely financial targets, ineffective monitoring, audit opinion, and change of director had a simultaneous influence on fraudulent financial reporting.
THE EFFECT OF NET INCOME, TOTAL CASH FLOWS AND SALES GROWTH ON STOCK PRICES (CASE STUDY ON FOOD AND BEVERAGES SUBSECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR 2016-2019) Indrawati, Ressi; Suartini, Sri
Jurnal Ekonomi Balance Vol. 16 No. 2 (2020): (December 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i2.6477

Abstract

This study aims to determine whether there is an effect of Net Income, Total Cash Flow, and Sales Growth on Stock Prices partially or simultaneously. The method in this research is a descriptive verification technique with a quantitative approach that comes from the annual budget report of the food and beverages sub-sector companies and literature studies. The sampling technique used the purposive sampling technique. The information used is secondary data which is analyzed through descriptive and verification analysis, data validity testing, multiple linear regression testing, and hypothesis testing using the coefficient of determination test, t-test, and f test. This investigation used the IBM SPSS version 25 software program to process data. The results of this study indicate that partially Net Income has a significant positive effect on Stock Prices, Total Cash Flow has no significant effect in a positive direction on Stock Prices, and Sales Growth has no significant effect in a positive direction on Stock Prices. Then simultaneously Net Profit, Total Cash Flow, and Sales Growth have a significant effect on Stock Prices together.
SOCIALIZATION OF MOTIVATION AND DISCIPLINE IN ACCOUNTING TO ENHANCE PROFESSIONAL AWARENESS AMONG STUDENTS OF SMKN 3 KARAWANG Nanu Hasanuh; Sri Suartini; Achmad Nawawi; Nesti Hapsari
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 4 (2025): Vol. 2 No. 4 Edisi Oktober 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i4.1828

Abstract

Community Service (Pengabdian Kepada Masyarakat-PKM) is a fundamental implementation of the Tri Dharma of Higher Education. This activity aims to address the need for strong motivation and discipline among Vocational High School (Sekolah Menengah Kejuruan - SMK) students, particularly those majoring in Accounting, as crucial preparation for entering the workforce or continuing their education. This PKM was conducted through an interactive socialization session involving 12th-grade Accounting students at SMKN 3 Karawang, using presentation, discussion, and Question & Answer methods. The results indicate a significant increase in participants' enthusiasm and understanding of accounting principles, career prospects, and professional ethics. Furthermore, the activity successfully fostered a collaborative partnership between the university and the school, while also enhancing the social skills of the implementing student team. In conclusion, this socialization proved to be an effective medium for knowledge and motivation transfer. It is recommended that similar initiatives be developed sustainably and expanded in scope to maximize their positive impact.
SOSIALISASI MOTIVASI DAN DISIPLIN DALAM AKUNTANSI UNTUK MENINGKATKAN KESADARAN PROFESIONAL SISWA SMKN 3 KARAWANG Nanu Hasanuh; Sri Suartini; Achmad Nawawi; Nesti Hapsari; Wirman
Jurnal Pengabdian Indonesia (JPI) Vol. 2 No. 1 (2026): Vol. 2 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/jpi.v2i1.1614

Abstract

Pengabdian Kepada Masyarakat (PKM) merupakan implementasi fundamental dari Tri Dharma Perguruan Tinggi. Kegiatan ini bertujuan untuk menjawab kebutuhan akan motivasi dan disiplin yang kuat bagi siswa Sekolah Menengah Kejuruan (SMK), khususnya yang mengambil jurusan Akuntansi, sebagai persiapan penting untuk memasuki dunia kerja atau melanjutkan pendidikan. PKM ini dilaksanakan melalui sesi sosialisasi interaktif yang melibatkan siswa kelas XII Akuntansi di SMKN 3 Karawang, dengan menggunakan metode presentasi, diskusi, dan sesi tanya jawab. Hasilnya menunjukkan peningkatan yang signifikan dalam antusiasme dan pemahaman peserta mengenai prinsip-prinsip akuntansi, prospek karier, dan etika profesi. Lebih lanjut, kegiatan ini berhasil membina kemitraan kolaboratif antara universitas dan sekolah, sekaligus meningkatkan keterampilan sosial tim mahasiswa pelaksana. Kesimpulannya, sosialisasi ini terbukti menjadi media yang efektif untuk transfer pengetahuan dan motivasi. Disarankan agar inisiatif serupa dikembangkan secara berkelanjutan dan diperluas cakupannya untuk memaksimalkan dampak positifnya.
Penerapan SAK EMKM Dan SIA terhadap Penjualan UMKM : Penjualan Offline dan Online Toko Fashion Vema Fanaya Putri; Sri Suartini
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.11713

Abstract

Tujuan penelitian ini menganalisis Sistem Informasi Akuntansi Keuangan (SAK EMKM) dan Sistem Informasi Akuntansi (SIA) yang diterapkan di sebuah toko fashion. Pendekatan yang diterapkan dalam penelitian ini adalah pendekatan kualitatif dengan menggunakan studi kasus sebagai metode nya. Data yang dikumpulkan dengan melakukan wawancara mendalam dengan pemilik usaha dan observasi. Temuan dari penelitian ini menunjukkan bahwa penerapan SAK EMKM dan SIA pada toko fashion Amy Olshop membawa sejumlah manfaat, termasuk peningkatan akuntabilitas dan transparansi keuangan, kemudahan dalam pengambilan keputusan bisnis, efisiensi operasional, penghematan biaya. Penerapan ini juga memudahkan akses permodalan. Dan terdapat tantangan yang dihadapi seperti kekurangan SDM, biaya implementasi yang tinggi,kompleksitas sistem dan perubahan dalam proses bisnis. Oleh karena itu, penelitian ini menyarankan perlunya pelatihan dan edukasi bagi toko fashion untuk meningkatkan pemahaman dan keterampilan dalam menggunakan sistem tersebut.
Pengaruh Rasio Keuangan Terhadap Return Saham Pada Perusahaan Manufaktur Food And Beverages Sektor Industri Consumer Goods Yang Tecatat Di Bei Periode Tahun 2021-2022 Qoilani, Silvina Azkia; Suartini, Sri; Lestari, Kamini
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 12.D (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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

Abstract

Pelaksanaan penelitian ini bertujuan sebagai penganalisis terhadap dampak yang ditimbulkan dari rasio keuangan kepada sistem return saham, dalam perusahaan-perusahaan food and beverages yang berada dalam sektor industri consumer goods terdaftar di dalam daftar BEI pada periode tahun 2021-2022. Rasio atau ukuran keuangan yang dijadikan sebagai sumber serta data penelitian yaitu Return on Assets (ROA) yang digunakan untuk indikator profitabilitas, Debt to Equity Ratio (DER) digunakan untuk indikator solvabilitas, dan Current Ratio (CR) untuk indikator likuiditas. Penelitian ini menggunakan metode kuantitatif dengan digunakannya teknik penganalisisan regresi linier berganda yang dibantu oleh perangkat lunak SPSS (Statistical Product and Service Solution). Pelaksanaan penelitian ini menghasilkan kesimpulan bahwa selutuh variabel independen yang ada, dan secara bersamaan mempengaruhi return saham, dan juga secara individu ada dua variabel yaitu ROA dan CR yang mempengaruhi return saham secara signifikan .Namun, adanya variabel DER ternyata juga dapat memberikan pengaruh kepada return saham,meskipun tidak terlalu signifikan.
Co-Authors A.A. Ketut Agung Cahyawan W Achmad Nawawi Adela Wilantari Agustinus Deyafajar Jiwantono Ali Ikhwan Andre Hendro Wijaya Angga, Angga Anggraeni, Vivie Mustika Apriliya, Anisa Winda Arnu, Anggi Pasca Aura Diva Azzahra Besta Riskiani Chudjuarjeen, Saichol Cindy Febrianti Daniel Ramos Simbolon Dian Hakip Nurdiansyah Didit Supriyadi Dinar Mega Silvia Sari Eddo Mochammad Kareem Eddo Mochammad Kareem Endang Taufiqurahman Erlyna Damayanti Fitria, Syifa Maulida Ghani, Erlane K Gusganda Suria Manda Harfa Sugiharti Hari Sulistiyo Hari Sulistyo Hari Sulistyo Hartelina Hasna Fauzia I Made Walesa Putra Ina Ratnasari, Ina Indah Ayu Lestari, Indah Ayu Indrawati, Ressi Indrianti, Wahyuni Intan Puspitasari Isro’iyatul Mubarokah Lestari, Kamini Linda Dwi Vebriyani, Lukita, Carolyn Millasyifa, Nadya Nanu Hasanuh Neneng Sofiyanti Nesti Hapsari Nopiana, Medi Nugraha Nugraha Nunung Nurhasanah Nunung Nurhasanah Nur Eka Desniati nur komalasari Padikromo, Suparno Pamungkas, Muhammad Devan Pratiwi, Feren Ayu Putra, Aldi Kurnia Qoilani, Silvina Azkia Rabhi Fathan Muhammad Rahman Rahman Ramadhani, Assyfa Rensa Yuanita Rulyanti Susi Wardhani Ruswinda, Karina Saputri, Ani Saputri, Firly Sheli Rosdayanti Solihin Sidik Subagja, Muhamad Syidik Sugiharti, Harpa Sulistyo, Hari Suparno Syamsul Huda Vema Fanaya Putri Wahyu Santoso Wahyuni Indrianti Widya Febryari Anita Wirman Yuri Ariyanto Zahra, Novia Syafa’a `Izazi, Helmi Putra