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All Journal Jurnal Pendidikan Akuntansi (JPAK) EL-MUHASABA Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Akuntansi Aktual JURNAL PENGABDIAN KEPADA MASYARAKAT PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Karinov Jurnal Praksis dan Dedikasi Sosial AL-MUTTAQIN : Jurnal Studi, Sosial, dan Ekonomi Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Pengabdian Masyarakat Indonesia Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Masyarakat Indonesia Journal of Islamic economy and Community Engagement Jurnal Pengabdian Mandiri International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings ABIS: Accounting and Business Information Systems Journal Jurnal Pendidikan dan Pengabdian Masyarakat Ekuitas Jurnal Pnedidikan Ekonomi Dharma: Jurnal Pengabdian Masyarakat
Dhika Maha Putri
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Peningkatan Literasi Pajak UMKM untuk Mendorong Kepatuhan dan Pertumbuhan Lokal : Literasi Pajak Ria Zulkha Ermayda; Novi Trisnawati; Dhika Maha Putri; Yasintha Dwi Cahyani; Yolanda Airine Lopulalan
Jurnal Pendidikan dan Pengabdian Masyarakat Vol. 9 No. 1 (2026): Februari
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppm.v9i1.10665

Abstract

Pemahaman terhadap pajak merupakan aspek penting dalam pengelolaan usaha yang sehat dan berkelanjutan. Bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), kemampuan untuk mengenali hak dan kewajiban perpajakan tidak hanya mendorong kepatuhan terhadap peraturan, tetapi juga membantu mewujudkan tata kelola usaha yang lebih transparan dan bertanggung jawab. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan serta kesadaran perpajakan pelaku UMKM agar mampu memahami ketentuan dasar perpajakan, mekanisme perhitungan PPh Final 0,5%, dan pentingnya pelaporan pajak secara tepat waktu. Kegiatan dilaksanakan melalui metode ceramah dan diskusi interaktif guna memberikan pemahaman konseptual sekaligus ruang partisipatif bagi peserta dalam berbagi pengalaman dan permasalahan yang dihadapi. Berdasarkan hasil pre-test dan post-test, terjadi peningkatan rata-rata pemahaman peserta sebesar sekitar 30%, yang mencerminkan efektivitas kegiatan dalam memperkuat literasi dan kesadaran perpajakan di kalangan pelaku UMKM.
The Effect of Solvability, Company Growth and Income Management on Going Concern Audit Opinions Anggi Dini Puspita; Dodik Juliardi; Dhika Maha Putri
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): October 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i3.952

Abstract

This research aims to determine the influence of solvency, growth of the company, and profit management on the going concern audit opinions. The study used the analysis of the confirmatory factor to test the correlation between variables and logistical regression analyses to test the hypothesis. The selected sample in this study is a service company with the transportation sub-sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018 with purposive sampling technique. The results of this study show that (1) solvency affects the going concern audit opinion, (2) The company growth does not affect the going concern audit opinion, (3) Earnings management does not affect the going concern audit opinion.
INFORMATION AND COMMUNICATION TECHNOLOGY: MENDORONG EFISIENSI KINERJA AUDITOR SELAMA PANDEMI COVID-19 Khansaa Nabila; Maulidya Eka Sasmita; Robbiatul Adawiyah; Dhika Maha Putri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 1 (2022): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v13i1.12165

Abstract

The evolution of information technology is going rapidly, supported by the COVID-19 pandemic where all activities related to face-to-face and gathering activities are limited. Many companies already have implemented ‘work from home’ policies for their employees, including auditors. Responding to this phenomenon, many companies have finally changed the auditor’s work system by applying remote audit techniques based on the use of ICT tools.The application of Information and Communication Technology (ICT) will minimize direct contact, and also reduce audit. The purpose of this study is to examine the effectiveness and efficiency of auditor's performance by applying remote audit techniques using ICT. In this study uses a qualitative approach. By to obtain a depth understanding of the object of research related to the existing problems such as the risks and  to find out whether the application of ICT in remote audit techniques is effective and efficient when it’s carried out during a pandemic. A literature study is employed to assess the efficiency of ICT performance in remote audit techniques. The results of this study indicate that the application of ICT in supporting the remote audit process during the Covid-19 pandemic is the best way. However, we should still paying attention to the appropriateness of the devices, the signal, and data security protection so that the evidences provided by the auditee to the auditors are remains usable and reliable.
Co-Authors Agfia Fauziatul Ulfa Agus Purnomo Andy Pramono Anggi Dini Puspita Bahtiar, Moh Danang Dina Amaliyah Dodik Juliardi Dwi Narullia Fitri Purnamasari Grace Tjandra Leksana Indriyani, Lifiya Jati Saputra Nuriansyah Khansaa Nabila Masniatul Aulia Maulidya Eka Sasmita Miranti Puspaningtyas Moh. Danang Bahtiar Moh. Danang Bahtiar Mohammad Danang Bahtiar Mohammad Musthofa Al Ansyorie Muhammad Muhammad Muhammad Nabila, Khansaa Nailul Insani Nanda, Hanjar Ikrima Nila Cahayati Novi Trisnawati Nuriansyah, Jati Saputra Nuriyatul Mustofiyah Nurman Fadhilah Oktaviani, Rosyida Putri Regina Prayoga Qurrata, Vika Annisa Ria Zulkha Ermayda Ridhoi, Ronald Rizky Firmansyah Rizqi Sabila Ro'ufah Inayati Robbiatul Adawiyah Robbiatul Adawiyah Rosyida Oktaviani Sasmita, Maulidya Eka Satia Nur Maharani Septy Nur Sulistyawati Shabrina Alifya Fakhirah Alwan Sheila Febriani Putri Sidyawati, Lisa Siti Mariyah Slamet , Slamet Slamet Fauzan Slamet Slamet Sri Pujiningsih Sulastri Sulastri Sulastri Sunaryanto Syukriyah Syukriyah Wiwik Wahyuni Yana Respati Dewi Yasintha Dwi Cahyani Yolanda Airine Lopulalan Yongky Teguh Yongky Teguh Setiaji