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All Journal Jurnal Pendidikan Akuntansi Indonesia Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Riset Keuangan dan Akuntansi (JRKA) Account : Jurnal Akuntansi, Keuangan dan Perbankan Bilancia : Jurnal Ilmiah Akuntansi Journal of Global Business and Management Review International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Abdimas Bina Bangsa Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Ekonomi Indonesian Collaboration Journal of Community Services (ICJCS) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside JURNAL EKONOMI BISNIS DAN MANAJEMEN Ekalaya : Jurnal Ekonomi Akuntansi Jurnal Ekonomi Bisnis dan Manajemen Bhinneka Multidisiplin Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Dini Martinda Lestari
Program Studi Akuntansi Universitas Bina Bangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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COUNSELING ON THE IMPORTANCE OF EARLY EDUCATION AND ISLAMIC LEARNING IN MEKARSARI VILLAGE: PENYULUHAN PENTINGNYA PENDIDIKAN PADA USIA DINI DAN PEMBELAJARAN AGAMA ISLAM DI DESA MEKARSARI Dini Martinda Lestari; Muhammad Zhaclin Arkal; Sofwan Afif
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 2 No. 2 (2022): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v2i2.65

Abstract

Elementary education or elementary school is the initial momentum for children to improve their abilities, from elementary school they get immunity to learning which then becomes a habit they do in the future. It has been realized that the younger generation is the next generation that needs to be nurtured from an early age, so that early development is the responsibility of the family, environment and society. This period is a golden period for children's development to the educational process. This period is valuable years for a child to recognize various facts in the environment as a stimulus for personality, psychomotor, cognitive and social development. For this reason, early childhood education in the form of stimulation (stimulation) from the closest environment is needed to optimize children's abilities. Do not forget also the importance of religious education. One of the things that must be given at an early age is religious education. With mature religious education from an early age, it can help children's development, especially in terms of attitudes and behavior.
ANALYSIS MSME FINANCIAL MANAGEMENT BASED ON FINANCIAL ACCOUNTING STANDARDS OF SMALL-MEDIUM OF MICRO-ENTITY Raden Irna Afriani; Dini Martinda Lestari; Rani Puspa; Surachman Surachman
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

Financial statements are a summary of a process of recording financial transactions that occurred during the reporting period and are made to be accountable to the company's owners. The application of accounting to MSMEs is the application of accounting carried out by business actors in managing finances based on SAK EMKM so that they can present good financial reports to help MSME actors know financial information. This study aims to analyze the preparation of financial statements and apply the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in preparing financial reports.This research includes qualitative research. so that it will produce descriptive data in the form of words. This study uses the financial analysis method for Micro, Small and Medium Enterprises which is reviewed from the Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM) with existing practices in Catering.The preparation of financial reports on Catering is still not good. So far, catering has only relied on records of income from sales and records of cash disbursements. This is due to the absence of a competent workforce in the financial sector. The application of Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM) in catering has not been implemented in preparing its finances, considering that there is no competent workforce and no role for the government in holding MSME actors to provide knowledge and apply applicable accounting standards.
PENGARUH BUDAYA ORGANISASI, KOMITMEN ORGANISASI, DAN KUALITAS INFORMASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN (Studi Kasus pada Kantor Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Serang) Puspita Maelani; Dini Martinda Lestari; Muhammad Imam Taufik
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 8 No. 2 (2021): EDISI DESEMBER 2021
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v8i2.4402

Abstract

Sistem informasi yang tidak terintegrasi dengan baik akan berimplikasi pada hal yang tidak sesuai dengan tujuan, sehingga perlu pembenahan sistem informasi akuntansi manajemen yang mendukung kendala tersebut. Apabila kemampuan pengguna diterapkan dengan baik, maka budaya organisasi, komitmen organisasi, kualitas informasi dan kualitas sistem informasi akuntansi manajemen akan lebih baik. Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi, komitmen organisasi dan kualitas informasi terhadap kualitas sistem informasi akuntansi manajemen. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kuantitatif melalui teknik pengumpulan data dengan kuesioner yang disebar secara langsung ke seluruh pegawai yang ada di BPKAD Kabupaten Serang. Alat uji statistik yang digunakan dalam penelitian ini adalah SPSS 25. Hasil dalam penelitian ini 1) Adanya pengaruh yang signifikan budaya organisasi terhadap kualitas sistem informasi akuntansi manajemen. 2) Adanya pengaruh yang signifikan komitmen organisasi terhadap kualitas sistem informasi akuntansi manajemen. 3) Adanya pengaruh yang signifikan kualitas informasi terhadap kualitas sistem informasi akuntansi manajemen. Kata Kunci: Budaya Organisasi, Komitmen Organisasi, Kualitas Informasi dan Kualitas Sistem Informasi Akuntansi Manajemen.
ANALYSIS OF FINANCIAL REPORTS TO MEASURE FINANCIAL PERFORMANCE IN THE BINA MANDIRI COOPERATION Ratih Kusumastuti; Muhsin Muhsin; Surachman Surachman; Dini Martinda Lestari
International Journal of Economy, Education and Entrepreneurship Vol. 3 No. 1 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i1.145

Abstract

Analysis of cooperative financial performance aims to see the overall financial position of cooperatives, and compare financial performance in individual periods from year to year. This is important because it can provide an overview of the financial health of the cooperative and can also be used as a basis for making decisions in the future. PThis research is a qualitative descriptive research. This method is used to describe or explain phenomena in detail, especially from the point of view of the object under study. In this study, researchers describe how financial reports are used to assess employee performance at the Bina Mandiri Cooperative. Based on the results of the research that has been presented, it can be said that the cooperative's financial performance reports related to staffing for the 2020-2022 financial year are considered very good. The system of voluntary lending by members of cooperatives makes cooperative units run well and can have a positive influence on society in general and members in particular
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DINI MARTINDA LESTARI; ANDI HASRYNINGSIH ASFAR
AKADEMIKA Vol. 18 No. 1 (2020): Februari 2020
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

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Abstract

The background of this study is tax avoidance at various industrial sector tend to fluctuation thought to be caused unstable Profitabilitas and firm size.The objective of this research to determine about influence profitabilitas dan firm size partial dan simultaneously toward tax avoidance at various industrial sector company period 2015-2018.The population of this study were 46 listings and manufacturing company listed on the Indonesia Stock Exchange (BEI) period 2015-2018. With used purposive sampling method acquired 40 samples. Multiple regression analys is used in this study to see the effect of the independent variable on the dependent variable either jointly or individually. The results of research that hypothesis test showed Profitabilitas toward tax avoidance tcount > t table (2.644 > 2.02) is mean have influence. Firm size toward tax avoidance tcount > t table (0.443 > 2,02) is mean have influence. While Profitabilitas and Firm Size toward tax avoidance Fcount > F table (4.667 > 3,24) is mean have influence.Partial result of the study there is a significant influence between profitbeabilitas toward tax avoidance and there not a significant influence between Firm size toward tax avoidance. While simultaneously there is a significant influence between profitabilitas and firm size toward tax avoidance.
PENGARUH KARAKTERISTIK AUDITOR TERHADAP KUALITAS HASIL PEMERIKSAAN BPK RI PUSAT RATU SIFA NI’MAH; DINI MARTINDA LESTARI
AKADEMIKA Vol. 17 No. 1 (2019): Februari 2019
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

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Abstract

This study aims to determine the effect of the characteristics of the auditors on the quality of the results of BPK RI. Characteristics auditor is professionalism, accountability, integrity, objectivity, work experience, independence, competence, and skepticism, in which an examiner should be guided by SPKN, SPAP, and the code of ethics for the State financial inspection. The study population was the BPK Audit Center with the criteria that the auditor has to follow the Education and Training Functional Examination (JFP). Research data analysis using multiple linear regression. The results showed that the objectivity and competence do not affect the quality of the examination results. While variable professionalism, accountability, integrity, work experience, independence and skepticism affects the quality of test results produced by the examiner on the BPK Center.
PARTISIPASI MELALUI PENGABDIAN MASYARAKAT DALAM PEMBUATAN TANDA JALAN UNTUK GANG-GANG DI KELURAHAN MEKARSARI KECAMATAN PULO MERAK Dini Martinda Lestari; Ratu Sifa Ni'mah
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 3 No. 2 (2023): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v3i2.106

Abstract

Street name signs are an important means of providing information about the location and names of roads in an area. Unfortunately, in Mekarsari Village, Pulo Merak District, there are no street signposts which makes it difficult for outsiders to find locations in the area. However, there is good news, because the Community Service Team of Bina Bangsa University students and lecturers has planned a solution to overcome this problem by making a special street name sign for Mekarsari Village. The method to be used is direct partner settlement. Making street name signs will include 6 units, with a size of 20 x 40 cm and a height of 165 cm. The sign will have a blue color with white writing, consisting of three parts, namely the name of the street, the name of the village, and the logo of the University of Bina Bangsa (Uniba) as a form of the university's active participation in this program. The street name sign will be installed by implanting it with a casting as deep as 20 cm, so that it is sturdy and durable. Installing a street name sign will provide significant benefits to the community, because it will make it easier for them to find a location in Mekarsari Village. This will have a positive impact on mobility, tourism, as well as the safety and comfort of the public and visitors. With clear and informative street name signs, outsiders will no longer have difficulty finding locations in Mekarsari Village. Everyone will feel more assisted and directed, and this will be a real example of how collaboration between universities and the community can have a positive impact on the progress and welfare of the local area
PENGARUH PENGETAHUAN PAJAK, SISTEM PEMBAYARAN ONLINE DAN TINGKAT PENGHASILAN TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERASI Aefa Indriany; Dini Martinda Lestari; Raden Irna Afriani
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 4 (2024): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i4.923

Abstract

PBB is a tax whose revenue and arrange are carried out by the local government. The PBB revenue that does not even reach the target is currently a concern for the Serang Regency Government. This study aims to determine the effect of tax knowledge, online payment systems and income levels on tax revenues. And then to determine the moderating effect between tax knowledge, online payment systems and income levels on PBB revenues. The method used quantitative with a causal associative approach. The population are taxpayers who get SPPT as many as 410,478. The samples was determined by the Solvin formula as many as 100 respondents. The data analysis method used Moderated Regression Analysis using SmartPLS 4.0. Based on the results, the t-value is greater than 1.96 and the significance value of p-values is less than 0.05 so that partially tax knowledge, online payment systems, and income levels have a positive and significant effect on PBB revenue and the role of tax penalties can increase the influence of tax knowledge, online payment systems, and income levels have a significant effect on PBB revenue. So the conclusion is tax knowledge, online payment system, and income level have a significant effect on PBB revenue. Tax penalties are proven to positively moderate the influence of the three independent variables on PBB revenue.
PENGARUH PENGETAHUAN PAJAK, SISTEM PEMBAYARAN ONLINE DAN TINGKAT PENGHASILAN TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERASI Aefa Indriany; Dini Martinda Lestari; Raden Irna Afriani
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 4 (2024): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i4.923

Abstract

PBB is a tax whose revenue and arrange are carried out by the local government. The PBB revenue that does not even reach the target is currently a concern for the Serang Regency Government. This study aims to determine the effect of tax knowledge, online payment systems and income levels on tax revenues. And then to determine the moderating effect between tax knowledge, online payment systems and income levels on PBB revenues. The method used quantitative with a causal associative approach. The population are taxpayers who get SPPT as many as 410,478. The samples was determined by the Solvin formula as many as 100 respondents. The data analysis method used Moderated Regression Analysis using SmartPLS 4.0. Based on the results, the t-value is greater than 1.96 and the significance value of p-values is less than 0.05 so that partially tax knowledge, online payment systems, and income levels have a positive and significant effect on PBB revenue and the role of tax penalties can increase the influence of tax knowledge, online payment systems, and income levels have a significant effect on PBB revenue. So the conclusion is tax knowledge, online payment system, and income level have a significant effect on PBB revenue. Tax penalties are proven to positively moderate the influence of the three independent variables on PBB revenue.
THE MANAGEMENT ACCOUNTING IMPLEMENTATION STRATEGY TO IMPROVE MSME OPERATIONAL EFFICIENCY Lestari, Dini Martinda; Kusumawati, Nugrahini
International Journal of Multidisciplinary Research and Literature Vol. 3 No. 1 (2024): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v3i1.200

Abstract

This research aims to analyze strategies for implementing management accounting in an effort to increase operational efficiency in Micro, Small and Medium Enterprises (MSMEs). The object of this research is Suka Drink Ratu Serang, an MSME in the beverage sector. A qualitative approach is used with interactive analysis to explore an in-depth understanding of the application of management accounting functions and factors. Primary data was obtained through unstructured interviews with the owner of Suka Drink Ratu Serang, while secondary data was used to provide further context. Direct observation techniques are applied to understand daily practices in the use of management accounting. Interviews and observations were carried out to obtain a representative picture. The results of this research indicate that the application of management accounting functions, including planning, organizing, directing, controlling and decision making, has a positive impact on the operational efficiency of MSMEs. The findings of this research can provide practical guidance for other MSMEs in optimizing management accounting strategies to improve their operational performance
Co-Authors Aefa Indriany Amyati, Amyati Anggriawan, Muhammad Angga Angrian Permana, Angrian ASFAR, ANDI HASRYNINGSIH Asih, Mila Astri Dewi David Elien Simamora Ela Yulia Dewi Ende Ende Evi Dora Sembiring Fatari Febrianti, Sindi Fitiraningsih Fitiraningsih Gemilang, Sandra Hamidah Hamidah Hasanah Hasanah Hidayat, Defa Lutfy Idayu, Riyanthi Jaka Wijaya Kusuma Komarudin, Mochamad Fahru Mohamad Husni, Mohamad Muhammad Imam Taufik Muhammad Zhaclin Arkal Muhsin Muhsin Najmudin Nani Rohaeni Ni'mah, Ratu Sifa Noryani Noryani Novi Handayani Nugrahini Kusumawati Nur Fadillah, Nur Nur, Silfi Purnama Oktaviani, Vina Pertiwi, Sari Putri Pramudi Harsono Puspita Maelani Raden Irna Afriani Rahman, Airini Rani Puspa Ratih Kusumastuti Riyan Hidayat RR. Ella Evrita Hestiandari SIREGAR, DINA KHAIRUNA Sofwan Afif Sulistiowaty, Eka Ratna Supatmin Supatmin Surachman Surachman Surachman Surachman Surachman Surachman Surachman Suwaroh, Suwaroh Tinti Hardianti Umayah, Umi Kulsum yusyama, asep yana Zahra, Surti