Article Per Year (5 Year)
p-Index From 2021 - 2026
2.93
P-Index
This Author published in this journals
All Journal Jurnal Madani Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal PADMA: Pengabdian Dharma Masyarakat Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) International Journal of Educational and Life Sciences (IJELS) Jurnal Ekonomi dan Bisnis Jurnal Abdi Citra PESHUM
Intan Rahma Sari
Universitas Pamulang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
The Influence of Green Accounting and Corporate Social Responsibility Publications on Corporate Social Responsibility Disclosure with Financial Performance as a Moderating Variable Intan Rahma Sari; Muliyani; Sri Putri Winingrum W.A
International Journal of Educational and Life Sciences Vol. 3 No. 3 (2025): March 2025
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v3i3.417

Abstract

The purpose of this study is to evaluate the "Effect of Green Accounting and Corporate Social Responsibility Publication on Corporate Social Responsibility Disclosure with Financial Performance as a Moderating Variable" in non-cyclical consumer and energy sector companies listed on the Indonesia Stock Exchange in 2018 to 2022. Based on the data analysis in the previous chapter, the following conclusions can be drawn, Green Accounting has no effect on Corporate Social Responsibility Disclosure, CSR Publication has no effect on Corporate Social Responsibility Disclosure, Green Accounting and CSR Publication have an effect on Corporate Social Responsibility Disclosure, Financial Performance does not moderate the effect of Green Accounting on Corporate Social Responsibility Disclosure, Financial Performance does not moderate the effect of Publication on Corporate Social Responsibility Disclosure.
THE EFFECT OF TAX INCENTIVES, GROWTH OPPORTUNITIES, AND FINANCIAL DISTRESS ON ACCOUNTING CONSERVATISM: (Empirical Study on Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange for the 2017-2021 Period) Meilia Echa Narenda; Intan Rahma Sari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i1.416

Abstract

This study aims to give empirical evidence of the effect of Tax Incentives, Growth Opportunities, and Financial Distress on Accounting Conservatism. This work used quantitative approaches, and the data that are analyzed are secondary data. The population of this study consists of manufacturing enterprises that fall under the food and beverage sub-sector and are listed on the Indonesia Stock Exchange for the period of 2017-2021. This study used purposive sampling to determine the sample. The amount of sample data obtained is 50, and it was obtained by taking a sample from 10 different companies over a period of five years. When doing tests, there are sometimes extreme values, which can result in outliers in the sample data. This study uses several test to analyze the data, namely multiple linear regression descriptive statistical test, linear analysis of panel data, Fixed Effect Model as the model selection test, classical assumption test, multiple linear test, and hypothesis testing with the assistance of data processing Eviews version 9. The results of this study indicates that incentives Taxes, Growth Opportunities, and Financial Distress simultaneously have a significant effect on Accounting Conservatism. Tax incentives have no significant effect on Accounting Conservatism. Growth Opportunities have a significant effect on Accounting Conservatism. Financial Distress has no significant effect on accounting conservatism.
FAKTOR – FAKTOR PENDORONG MAHASISWA MEMILIH BERKARIR SEBAGAI KONSULTAN PAJAK (Studi Empiris Mahasiswa S1 Akuntansi) Intan Rahma Sari; Aura Zahra Al Januar; Nayla Regita Cahyani; Sri Putri Winingrum W.A; Muliyani
Jurnal Ekonomi Dan Bisnis Vol 20 No 1 (2026): Vol. 20 No.1 (2026): JEB Vol 20 No 1 Maret 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i1.129

Abstract

This study aims to examine the influence of motivation, self-efficacy, and taxation knowledge on accounting students’ interest in pursuing a career as tax consultants. This research employs a quantitative approach with purposive sampling. Data were collected through questionnaires distributed to 100 accounting students. The independent variables in this study are motivation, self-efficacy, and taxation knowledge, while the dependent variable is career interest as a tax consultant. Multiple linear regression analysis is used to assess the relationship between the independent and dependent variables. The findings indicate that motivation, self-efficacy, and taxation knowledge significantly and positively affect students’ interest in pursuing a career as tax consultants.
PENGENALAN PENGELOLAAN KEUANGAN GEN Z : JAJAN CERDAS DAN CATATAN BERKELAS Kesha Nur Agnia; Agnia Nabila Septiani; Gea Khairunisa; Irene Alya Poputra; Intan Rahma Sari
Jurnal Abdi Citra Vol. 3 No. 1 (2026): Jurnal Abdi Citra Volume 3 Nomor 1 Februari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v3i1.366

Abstract

Generation Z is now in the spotlight in various aspects, especially regarding lifestyle and how they manage their finances. Living and growing up in the digital era makes Gen Z highly influenced by technology that simplifies various aspects of life, including how they spend their money. However, many young people still experience difficulties in managing their allowance due to a lack of understanding about priorities and financial planning. This Community Service activity was carried out as a form of social concern for this issue by providing financial literacy education to students at SMP Cita Mulia. The material provided included the difference between needs and wants, as well as how to do simple financial recording. The delivery was conducted using a participatory, learning-by-playing method through a combination of material explanation, question-and-answer sessions, and educational games so that the learning felt more enjoyable. This activity has been proven to increase students’ learning interest and strengthen their understanding of basic concepts of daily financial management and record-keeping. Through this activity, it is expected that students can build wiser and more directed financial habits from an early age.
PENINGKATAN LITERASI DAN PENGELOLAAN KEUANGAN MELALUI SOSIALISASI INTERAKTIF BAGI PEMUDA PEMUDI DI DESA PUSPANEGARA Mugi Rahayuningsih; Naena Devi Zulkarnaen; Siti Nur Septi; Lely Fahzia Hidayati; Intan Rahma Sari
Jurnal Abdi Citra Vol. 3 No. 1 (2026): Jurnal Abdi Citra Volume 3 Nomor 1 Februari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v3i1.367

Abstract

Financial literacy and financial management are essential skills that young generations need to face future economic challenges. However, in many areas, including Kampung Kebon Kopi Mandiri, the level of financial literacy among youths remains relatively low. This condition is reflected in the limited understanding of budget planning, basic transaction recording, and transparent organizational fund management. Such limitations have an impact on the suboptimal administration of youth activities, particularly in terms of accountability and financial planning. The Community Service Program (PMKM) was implemented as an effort to enhance financial literacy and financial management skills among the youths of Kampung Kebon Kopi Mandiri. Through an interactive socialization approach, participants were introduced to fundamental financial concepts, the importance of transaction recording, and effective budgeting methods. The activities were delivered through material presentations, group discussions, and financial recording simulations relevant to the operations of the local youth organization (Karang Taruna).The results of the program indicate an improvement in participants' understanding of orderly and accountable financial management. This program is expected to serve as an initial step for the youths of Kampung Kebon Kopi Mandiri in developing a culture of better and more sustainable financial management.
PENGENALAN AKUNTANSI DAN PERPAJAKAN BAGI GENERASI MUDA EDUKASI DAN SOSIALISASI DALAM MENINGKATKAN KEPATUHAN PAJAK - SMK IPTEK Baharuddin Saga; Intan Rahma Sari; Alya Budiantini
Jurnal Abdi Citra Vol. 3 No. 1 (2026): Jurnal Abdi Citra Volume 3 Nomor 1 Februari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v3i1.375

Abstract

Awareness of the importance of taxation needs to be instilled from an early age, especially among the younger generation who are future taxpayers. This community service activity aims to provide a comprehensive understanding of accounting fundamentals and tax regulations to the students of SMK IPTEK. The primary focus of this program is to bridge the gap between theories learned in school and real-world industrial practices, as well as to foster moral awareness regarding the contribution of taxes to national development. The method used in this activity is interactive socialization through material presentations, group discussions, and simple tax calculation simulations. The topics cover the basic accounting cycle, an introduction to various types of taxes (such as Income Tax Article 21 and VAT), and digital tax reporting procedures via e-filing. An evaluation was conducted by comparing pre-test and post-test results to measure the improvement in participants' understanding of the presented material. The results of the activity indicate a significant increase in students' understanding of the relevance of accounting in accurate tax reporting. Most participants began to realize that tax compliance is not merely a legal obligation, but a civic responsibility. Through this education, it is expected that SMK IPTEK students will not only possess technical competence in accounting but also maintain high integrity in fulfilling future tax obligations. This socialization serves as a strategic initial step in forming a "Golden Generation" that is financially literate and tax-compliant for the sustainability of the Indonesian economy.
EFEKTIVITAS EDUKASI PEMBUKUAN DASAR DAN PENINGKATAN LITERASI KEUANGAN SISWA SMK IPTEK Sri Putri Winingrun; Muliyani; Intan Rahma Sari
Jurnal Abdi Citra Vol. 3 No. 1 (2026): Jurnal Abdi Citra Volume 3 Nomor 1 Februari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v3i1.376

Abstract

Financial literacy among Indonesian youth remains low; for example, a 2024 survey reports a national financial literacy index of only around 65.4%. Vocational high school (SMK) students, as future workforce and entrepreneurs, require basic bookkeeping skills for personal financial management. This community service program provided education in basic bookkeeping as a foundation of personal financial management. Activities included financial literacy education, training in recording simple transactions, guided bookkeeping practice, and evaluation of learning outcomes. Post-program evaluation showed significant improvements in participants’ financial knowledge and bookkeeping abilities. Students gained a better understanding of debit-credit concepts, ledgers, and trial balances, and became proficient in using technology tools (e.g. spreadsheets or basic accounting software) for financial record-keeping. These results are consistent with similar service programs reporting enhanced student competence in using digital accounting applications after training. The program underscores the importance of financial literacy education and practical bookkeeping as foundational competencies for youth financial management.
EDUKASI PENGELOLAAN KEUANGAN UMKM DALAM PEMISAHAN KEUANGAN PRIBADI DAN USAHA SEBAGAI UPAYA PENINGKATAN FINANCIAL AWARENESS Selvia Noviyanti; Siska Sri Gustiani; Syifa Aulia Ramadani; Arsi Julaeha; Intan Rahma Sari
Jurnal Abdi Citra Vol. 3 No. 2 (2026): Jurnal Abdi Citra Volume 3 Nomor 2 Agustus Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v3i2.440

Abstract

This Student Community Service (PMKM) activity aims to enhance the financial awareness of Micro, Small, and Medium Enterprise (MSME) actors through education on the separation of personal and business finances. Many MSME actors still mix personal money with business cash due to a lack of financial literacy, making it difficult to objectively assess business performance. In accounting principles, this practice violates the entity concept. The activity was carried out in an interactive counseling format based on three stages: experience-based presentation, direct demonstration and a reflective session. The material covers the definition of MSMEs, the importance of financial awareness, steps to separate finances, examples of simple bookkeeping, and the impacts and benefits of good financial management. The method used was an andragogy approach combined with demonstration, which are well-suited for adult learners. The results showed a significant increase in participants' understanding of the basic principles of business financial governance and the importance of separating personal accounts from business accounts.
Co-Authors Agnia Nabila Septiani Alya Budiantini Arsi Julaeha Asih Handayani Asri Utami Aura Zahra Al Januar Baharuddin Saga Endri Purnomo Endry Purnomo Evi Perrihatini Fitriyah Fitriyah Gea Khairunisa Guntur Rizky Pradana Irene Alya Poputra Irwan Setiawan Jelanti, Desi Kesha Nur Agnia Lely Fahzia Hidayati Lestari Putri Lilis Karlina Meilia Echa Narenda Mugi Rahayuningsih Muliyani Mulyani Mulyani Naena Devi Zulkarnaen Nayla Regita Cahyani Rista Marissa Sela Melina Purba Selvia Noviyanti Siska Sri Gustiani Siti Aisyah Nurrizqi Rahmadania Siti Nur Septi Sri Nitta Crissiana Sri Putri Winingrum W. A. Sri Putri Winingrun Syifa Aulia Ramadani Tessa Lounica Theresia Mia Novitasari