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All Journal Jurnal Akuntansi & Auditing Indonesia Foristek Berkala Ilmiah Pendidikan Biologi (BioEdu) Measurement : Jurnal Akuntansi ECEIJ (Early Childhood Education Indonesian Journal) Jurnal Teknik Informatika STMIK Antar Bangsa ILKOM Jurnal Ilmiah Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management GEMA EKONOMI Jambura Accounting Review Majalah Kedokteran Andalas JISICOM (Journal of Information System, Infomatics and Computing) The International Journal of Business Review (The Jobs Review) FINANCIAL : JURNAL AKUNTANSI Technologia: Jurnal Ilmiah Journal of Contemporary Accounting GEOGRAPHY : Jurnal Kajian, Penelitian dan Pengembangan Pendidikan JSMA (Jurnal Sains Manajemen dan Akuntansi) ENTITA: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Global Financial Accounting Journal Jurnal Akuntansi Jurnal Infortech Jurnal Pengabdian kepada Masyarakat Nusantara ASANKA: Journal of Social Science And Education JESS (Journal of Education on Social Science) Jambura Geo Education Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Manajemen Informatika Jayakarta INSANtek – Jurnal Inovasi dan Sains Teknik Elektro SOSEARCH : Social Science Educational Research JURNAL GEOGRAFIKA (GEOGRAFI LINGKUNGAN LAHAN BASAH) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Pengabdian Masyarakat Bhinneka The Indonesian Journal of Gastroenterology, Hepatology and Digestive Endoscopy Journal of Agriculture and Animal Science Scientium Management Review Jurnal Mutiara Ilmu Akuntansi JURNAL ILMIAH HUKUM DAN KEADILAN Jurnal Pengabdian kepada Masyarakat MDP Student Conference Jurnal Riset Ekonomi dan Akuntansi Inspiration: Jurnal Teknologi Informasi dan Komunikasi Journal of Accounting Information System Conference on Community Engagement Project (Concept) Social Engagement: Jurnal Pengabdian Kepada Masyarakat Nanggroe: Journal of Scholarly Service Socius: Social Sciences Research Journal Journal of Islamic Economics and Finance International Journal of Geography, Social, and Multicultural Education (IJGSME) Akhlak: Jurnal Pendidikan Agama Islam Dan Filsafat Journal of Citizen Research and Development Al Hikmah: Indonesian Journal of Early Childhood Islamic Education Jurnal Akuntansi Early Childhood Islamic Education Journal Balance: Jurnal Ekonomi
Sari Dewi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences 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 Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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Analyzing the Effect of Tax Risk on Audit Report Timeliness: Evidence of Audit Committee Moderation Tantya, Fristhienty; Tanujaya, Kennardi; Dewi, Sari
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 10 No. 1 (2026): January 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v10i1.1820

Abstract

Timeliness in audited financial reporting is a critical element of credible corporate disclosure. However, heightened tax-related uncertainty can increase audit complexity and extend the completion period of audit procedures. This study investigates whether tax risk contributes to audit report lag and assesses the moderating role of audit committees in this association. Using panel data from 925 firm-year observations of non-financial companies listed on the Indonesia Stock Exchange between 2019 and 2023, the hypotheses were examined through moderated regression analysis. The empirical results reveal that firms exposed to greater tax risk experience significantly longer audit delays, suggesting that auditors require more extensive verification and judgment when auditing aggressive or uncertain tax positions. In contrast, an effective audit committee is found to mitigate this effect by strengthening monitoring functions, improving communication with external auditors, and ensuring the availability of reliable information during the audit process. This study contributes to the governance and auditing literature by providing evidence from an emerging market that emphasizes the role of tax risk in shaping reporting timeliness and highlights the governance mechanisms that can reduce delays. The findings have practical implications for regulators and corporate boards to improve audit committee effectiveness in supporting higher transparency and reporting credibility.
Implementasi Sistem Pembukuan Digital Untuk Meningkatkan Efisiensi Pencatatan Pada UMKM New Hai San 168 Margareta, Serlen; Dewi, Sari
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 3 (2026): Bulan Februari
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i3.878

Abstract

UMKM (Usaha Mikro, Kecil, dan Menengah) berperan penting untuk mendorong pertumbuhan ekonomi suatu negara karena UMKM mampu untuk menyerap banyak tenaga kerja. Di Kota Batam UMKM juga menjadi roda penggerak ekonomi, namun kebanyakan UMKM masih kurang berkemampuan dalam pengelolaan keuangan bisnisnya, pengelolaan keuangan sangat penting dilakukan untuk mengetahui kinerja suatu usaha. New Hai San 168 termasuk salah satu UMKM yang bergerak disektor kuliner di Kota Batam yang masih melakukan pencatatan secara manual dan belum mampu untuk menghasilkan laporan keuangan secara mandiri. Kegiatan pengabdian masyarakat ini bertujuan untuk membantu UMKM New Hai San 168 dengan perancangan sistem pencatatan dan pelaporan agar lebih efektif dan efisien dalam mencatat penerimaan dan beban usaha aktivitas operasional, serta membuat laporan laba rugi dan neraca secara otomatis. Implementasi sistem menghasilkan dampak yang positif pada penghematan waktu pencatatan, transparansi dan akurasi pencatatan, sistem yang bisa diakses dimana saja dan kapan saja, mengurangi resiko kehilangan data keuangan, dan UMKM mampu untuk menghasilkan laporan keuangan secara mandiri.
Tax Standard Operating Procedures (SOP) at PT Momentum Sample Indonesia Candra, Valentine; Harsono, Budi; Dewi, Sari
ConCEPt - Conference on Community Engagement Project Vol. 5 No. 1 (2025): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/concept.v5i1.11591

Abstract

This project focuses on developing a comprehensive Tax Standard Operating Procedure (SOP) for PT Momentum Sample Indonesia as a response to the company’s lack of formalized tax administration guidelines. Previously, tax-related tasks were performed based on informal habits, which led to inconsistent practices, unclear responsibilities, calculation errors, and increased exposure to administrative sanctions. Through a qualitative methodology involving direct observation, interviews with accounting/tax personnel, and examination of relevant documents, the program identified operational problems and designed standardized procedures for the completion of both periodic (SPT Masa) and annual (SPT Tahunan) tax obligations. The finalized SOP compiles step-by-step procedural narratives, workflow flowcharts, tax rate references, calculation templates, and document archiving standards to improve accuracy, efficiency, and regulatory compliance. Its early implementation yielded notable results, including clearer process mapping, improved accuracy in tax computations, strengthened documentation systems, and the identification of previously overlooked 2023 tax outstanding through structured reconciliation with the Coretax DJP database. These findings show that the SOP functions not only as an operational guideline but also as an effective mechanism for detecting legacy compliance issues. Future recommendations include integrating automated tax features via accounting or ERP systems, conducting periodic internal compliance audits, routinely updating the SOP in line with regulatory developments, enhancing staff capability in digital tax platforms, and reinforcing the company’s digital archiving infrastructure.
Design-build of photovoltaic panel data logger pressure Masarrang, Maryantho; Dewi, Sari; Mustari, Aidynal; Arifin, Yusnaini; Fauzi, Rizana
ILKOM Jurnal Ilmiah Vol 13, No 2 (2021)
Publisher : Prodi Teknik Informatika FIK Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/ilkom.v13i2.692.86-91

Abstract

The scarcity of fossil fuel sources and the growing energy demand has resulted in more intensively searching for alternative energy. One alternative energy source that is suitable for the equatorial region is solar energy. One of the technologies for utilizing solar energy that has begun to be widely used in Indonesia is the photovoltaic (PV) system. The output of PV is highly dependent on environmental conditions, especially the intensity of the sun and temperature. In addition to these two factors, shading (shadows) and soiling (dust) also affects the PV output. So, this must be observed at all times by monitoring the voltage and current as the PV output. This study aims to design a PV panel instrumentation structure based on a data logger. PV output data in the form of voltage and current and environmental conditions such as ambient temperature and solar intensity were recorded in real-time. The measurement results from the data logger will be compared with manual measurements. PV output data, output voltage and current, as well as sunlight intensity were compared with measurements using an avometer. Temperature data will be compared with thermocouple measurements. PV in this study will be connected to a 1kOhm load resistor. The results of the data logger and manual measurements indicated an insignificant difference. The manual measurement was conducted every hour, from 09.00 16.00. The maximum differences for voltage, PV output current, pyranometer voltage, and ambient temperature are 0.89 V, 0.0007 A, 0.00014 V, and 0.25oC, respectively.
Implementasi Psychosocial Support (PSS) Dalam Pemulihan Emosional Masyarakat Pascabencana Banjir Di Desa Bale Panah Nurhayati; Mukhlesiyeni, Ety; Salehha, Osey Putri; Dewi, Sari; Darniati
PRAXIS: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 3 (2026): PRAXIS April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/0gm9fk69

Abstract

Banjir tidak hanya merusak fisik, tetapi juga berdampak pada psikososial anak. Pengabdian ini bertujuan mendeskripsikan implementasi Psychosocial Support (PSS) berbasis anak di Desa Bale Panah menggunakan metode deskriptif kualitatif dengan subjek 98 anak dari Pra-TK hingga SMP. Data dikumpulkan melalui observasi dan wawancara informal, dengan fokus pada aspek emosional, interaksi sosial, kepercayaan diri, dan ekspresi diri. Kegiatan meliputi asesmen, intervensi, dan evaluasi melalui permainan terapeutik, ekspresi kreatif, dan aktivitas kelompok. Hasil menunjukkan penurunan kecemasan, peningkatan interaksi sosial, serta berkembangnya kepercayaan diri dan kemampuan ekspresi diri. PSS juga memperkuat kohesi sosial dan terbukti efektif meski dalam keterbatasan, sehingga menjadi bagian penting dalam pemulihan pascabencana.
The Effect of Education and Labor Force Participation on Local Taxes and Levies Kurniawan, Fran Reka; Dewi, Sari
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15457

Abstract

The purpose of this study is to examine how labor force participation and educational attainment affect municipal tax and levy collections in Indonesia. Secondary panel data from 34 provinces between 2017 and 2024, sourced from the Directorate General of Fiscal Balance and the Central Bureau of Statistics, is used in the study. The analytical technique is panel data regression with robust standard errors. According to the estimation results, at the five percent significance level, there is no statistically significant relationship between labor force participation and education level and municipal tax and levy revenues. These results imply that social variables by themselves are no longer the primary drivers of rising municipal tax and levy revenues. Therefore, in order to increase local own-source revenue, local governments must take into account additional aspects including expanding the tax base, improving the quality of tax administration, and optimizing digital tax systems.
Asistensi Mengajar untuk Meningkatkan Kompetensi Dasar Akuntansi di SMAN 26 Batam Lovitasari, Femin; Variani, Joanna Rika; Ramadana, Mariska; Dewi, Sari
Social Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2026): Maret 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/se.v4i2.11885

Abstract

Kegiatan Asistensi Mengajar di SMAN 26 Batam merupakan program pendukung pembelajaran akuntansi yang bertujuan untuk meningkatkan pemahaman dasar siswa-siswi terhadap konsep-konsep akuntansi. Observasi awal menunjukkan masih adanya kesenjangan pemahaman pada beberapa materi inti, sehingga diperlukan strategi pembelajaran tambahan yang lebih terstruktur. Melalui pendampingan kelas tambahan, penyusunan bahan ajar yang sistematis, serta koordinasi rutin dengan guru mitra, program ini berupaya membantu siswa-siswi membangun fondasi pengetahuan yang lebih kuat. Luaran dari program ini adalah modul pembelajaran Pengantar Akuntansi yang dirancang sesuai kebutuhan siswa-siswi sebagai sumber belajar lanjutan yang dapat digunakan oleh sekolah. Evaluasi pelaksanaan menunjukkan bahwa interaksi yang lebih intensif, pemberian latihan terarah, dan penggunaan metode pembelajaran kontekstual mampu meningkatkan keaktifan serta kepercayaan diri siswa-siswi dalam memahami materi. Dengan demikian, program Asistensi Mengajar berkontribusi dalam menciptakan proses pembelajaran akuntansi yang lebih efektif dan relevan untuk mempersiapkan siswa-siswi menghadapi perkembangan kurikulum serta kesiapan memasuki jenjang perkuliahan di bidang akuntansi dan keuangan di masa mendatang.
The Impact of Auditor Selection on Financial Statement Quality: Evidence from Listed Companies in Indonesia Dewi, Sari; Wati, Lidia; Karjantoro, Handoko; Harsono, Budi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5403

Abstract

This study aims to analyze the impact of auditor selection on the quality of financial statements by considering factors such as auditor independence, competence, and reputation as key determinants of transparency and accountability in financial reporting. Using a quantitative approach with descriptive and causal-comparative methods, the study analyzes secondary data from companies listed on the Indonesia Stock Exchange (IDX). The sample was selected through purposive sampling based on criteria such as completeness of financial reports and the presence of audited statements. The results reveal that auditor selection whether from Big Four or non-Big Four firms does not significantly affect the quality of financial statements. Instead, total accruals show a significant negative effect, indicating that internal financial practices play a more substantial role than auditor type in determining financial reporting quality. Despite this, prior literature emphasizes that auditor quality, industry specialization, and experience still contribute indirectly by strengthening oversight. Therefore, future research should explore additional variables such as auditor tenure, audit committee effectiveness, and corporate governance as mediators or moderators. Expanding the sample and observation period, as well as applying multi-dimensional measures of financial statement quality, such as earnings persistence and conservatism, can improve the robustness and generalizability of findings.
Co-Authors . Darniati Abdi Rayatman Abdul Bashith Adinda Nurul Rahmadyan Aimmaul Allifah, Aimmaul Aminuyati Anderson Andi Irwan Benardi, Andi Irwan Angel, Inne Dasilva Angelin Alienta Angelline Ng, Sherly Anges, Caney Aseanty, Deasy Asri Hente Astuti, Rachmawati Darma B., Rosanti Barata, Muchamad Andi Baso Mukhlis Bigharta Bekti Susetyo Birana, Melfi Blestania, Theresa Budi Harsono Caesar Dharmawan Candra, Valentine Celine Patrisia Sinurat Chrisna Chrisna Christopher Christopher Daniel Happy Putra Dea Tiara Monalisa Butar-Butar Deswalantri Deswalantri Devi Kusuma Pradana Dora , Nuriza Dwi Yuni Utami Eka Kusuma Pratama Elita Elita Elrika Erliani erna wati Ety Mukhlesiyeni Evelyn Juviani Fadilla Rahmadani Faizah, Ana Nur Falah, Reo Radius fauzan Fauzan Febriana, Liony Fernando, Nelson Figa, Auli Finia Novarisy Zultia Firmansyah Firmansyah Gary Gilbert, Kerdion Halim, Joice Handoko Karjantoro Hanini Ilyana Che Hashim Hariyanto -, Hariyanto Hayatullah, Mohammad Rizky Hendi Hendi Hendi Hendi, Hendi Hermawan, Jasmine Azzizah Husen Tolleng I Komang Astina Islami, Adam Iqbal Januar Arief Rachman Jayawarsa, A.A. Ketut Jeslyn, Jeslyn Jessica Jessica Jevfri Jevfri Joyce Tan Julaihah, Umi Juliawati Juliawati Jumiyatun, Jumiyatun Kadir, Ing Kao, Ryan Adam Kerrine, Kerrine Ketut Prasetyo Khairunnisa, Indah Kurniawan, Fran Reka Kurniawan, Muchammad Akbar Lawwin, Jay Leen, May Lestari, Factrisia Lidia Wati Lidiawati Lidiawati Lovitasari, Femin M, Melvina Mardiansyah Mardiansyah Margareta, Serlen Mariska Ramadana Maryantho Masarrang Maryantho Masarrang Maryanto Masarrang Maulidiah, Linda Meliani Melvina chen Mery Subito Michelle Winovsky Mika Zuhriyah Mindarti, Sri Misnawati Misnawati Mkumbachi, Ramadhani Lausi Mohamad Risky Mohd Hairy Ibrahim Mursalim Nohong Mustari, Aidynal Natasyha, Natasyha Nofal Supriaddin, Abdul aziz muthalib, Nurhani Amin Nurhayati NURUL ISTIQOMAH Nurul Ratnawati, Nurul Olivia, Tracy Pangestu, Krisnawati Yeni Parida Angriani Pradana, Devi Kusuma Prastiyono, Hendri Putri, Aouldri Yolanda Rachmat Adi Purnama Ramadhani, Anjas Rendy Diaz Hilrian Reni Febriani, Reni Reni Rahkhamayani Reo Radius Falah Reza Fahlevi REZA FAHLEVI Rizana Fauzi, Rizana Rosana, Jackie Saiful Amin Salehha, Osey Putri Sanjaya, Daffa Salsabilla Santoso, Erizal Wibisono Saputra, Jacky Sarfilianty Anggiani, Sarfilianty Sesengi, Mohammad Idham Shelsy, Shelsy Simdy, Vivian Sofia Sofia, Sofia Sudirman Supriyanto Supriyanto Tantya, Fristhienty Tanujaya, Kennardi Tioputra, Louis Cedric Tommi Alfian Armawan Sandi Vara, Regita Santo Variani, Joanna Rika Vera vera vera, vera Wedra Aprison Wibowo, M.Dwi Saputra Wijaya, Vieri Wiwik Sri Utami Yasir Mahaseng Yopie, Santi Yorva Sayoet Yorva Sayoeti Yuliani Yuliani Yuliani Yuliani Yulias Hidayah Yulius S. Pirade Yuninda Azzahra Yunita, Citra Nurma Yunita, Lidia Yusnaini Arifin Yusnaini Arifin Yusri Dianne Jurnalis Yusri Dianne Jurnalis Yusuf Suharto Zuhriyah, Mika