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All Journal Jurnal Akuntansi Multiparadigma Jurnal Manajemen Teori dan Terapan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi dan Bisnis Kajian Akuntansi Akuntansi : Jurnal Akuntansi Integratif Diseminasi : Jurnal Pengabdian kepada Masyarakat Community Empowerment Journal Of Business, Finance, and Economics (JBFE) SWARNA SWARNA: Jurnal Pengabdian Kepada Masyarakat
Dian Perwitasari
Faculty Of Economics And Business, Sebelas Maret University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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BRANDING DAN PEMASARAN OLINE PADA USAHA TELUR ASIN DI DESA DONOHARJO, KECAMATAN NGANGLIK, KABUPATEN SLEMAN, DI YOGYAKARTA Aulia Hapsari Juwita; Selfia Bintariningtyas; An Nurrahmawati; Dian Perwitasari; Miftachul Ma'Arif
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 9 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, September 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i9.846

Abstract

Telur asin adalah olahan telur bebek yang diasinkan. Makanan telur yang memiliki kandungan nutrisi dibandingkan telur ayam. Telur asin banyak digemari oleh masyarakat sebagai salah satu penambah lauk untuk makan. Usaha telur asin dapat dijadikan sebagai salah satu cara untuk memperoleh pendapatan tambahan. Usaha ini berawal dari keterbatasan masyarakat dalam berkegiatan pada saat awal pandemi Covid 19. Inisiatif menjual produk telur asin tersebut di prakarsai oleh ketua RT setempat dan bersifat home industry. Selama 2 tahun ini cara penjualan mitra dengan sistem preorder atau akan disiapkan jika ada permintaan konsumen. Usaha ini terbilang kurang berkembang karena belum memiliki brand dan hanya dipasarkan dilingkungan sekitar sedangkan usaha ini memiliki potensi lebih. Selain itu, Mitra mengaku belum mengetahui bagaimana cara memasarkan produk telur asinnya ini melalui media sosial. Oleh sebab itu, pengabdian ini bertujuan memberikan sosialisasi branding dan pemasaran online usaha telur asin di Desa donoharjo, Kecamatan Ngaglik, Kabupaten Sleman, DI Yogyakarta sehingga dapat meningkatkan jumlah penjualan produk di kemudian hari.
Kuhn’s Paradigm in Action: Is Robotic Process Automation Reshaping Accounting Norms? Perwitasari, Dian; Iswati, Sri
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1457

Abstract

The development of science causes a shift from the old to the new paradigm. With his term “scientific revolution”, Kuhn proposed a more radical and revolutionary paradigm shift in science. This study aims to explore the relevance of RPA (and AI within it) from Kuhn's perspective, identify the opportunities and challenges of RPA according to the scientific community's perception, and RPA in the future for accounting firms. The method used in this research is descriptive-qualitative, which collects detailed data from various literature and semi-structured interviews. Our findings highlight that RPA becomes an inclusive and sustainable transformation tool with the right approach, providing broad economic and social benefits without compromising ethics. Policymakers should encourage collaboration between technology and the accounting profession. The presence of RPA is not a substitute for the accounting profession. There needs to be guidelines for using RPA balanced with establishing governance standards that emphasize the importance of accountability for the results processed by automated systems.
Systematic Literature Review Riset Pelaporan Keuangan BLUD Y Anni Aryani; Sutaryo Sutaryo; Taufiq Arifin; Doddy Setiawan; Evi Gantyowati; Payamta Payamta; Isna Putri Rahmawati; Nurrahmawati; Dian Perwitasari
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5524

Abstract

This research seeks to examine the extent to which research related to BLUD financial reporting has been carried out by researchers in Indonesia since the publication of Permendagri Number 79 of 2018. By using a systematic literature review on the SINTA portal, researchers found that research related to BLUD financial reporting is still very limited. The existing research in the literature to date still contains more descriptive research and case study research compared to causality research with empirical studies. Previous research also had limited research objects, only covering one BLUD with case studies or just one Regency/City for empirical research. The analysis carried out is still relatively simple and not yet comprehensive. Referring to the results of a systematic literature review, this research emphasizes the urgency of strengthening research related to BLUD financial reporting. Future research can increase the scope of observations followed by more in-depth analysis to produce more comprehensive research findings so as to produce constructive recommendations for BLUD financial reporting. With more comprehensive research, future researchers can improve the quality of publications by publishing more articles in SINTA 2 indexed journals or even reputable international journals. Thus, the contribution of research related to BLUD in the public sector accounting literature in Indonesia can increase and become increasingly significant.    
Does Ownership Structure Affect Tax Avoidance? Arifin, Yusuf Nur; Nurrahmawati, An; Perwitasari, Dian
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.1005

Abstract

Company owners are responsible for monitoring and making policies, including tax avoidance policies. This study aims to establish empirical evidence on the effect of ownership identities such as family ownership, institutional ownership, managerial ownership, and government ownership on tax avoidance practices. The purposive sampling method was employed from datasets covering non-financial firms listed on the Indonesian Stock Exchange during 2018-2021 leaving a total sample of 352 companies for the samples. Findings indicate that high family ownership in civil law jurisdictions encourages tax avoidance. Meanwhile, tax avoidance tendencies are reduced because institutional owners' breadth of knowledge and access to information prevents them from acting impulsively. Managerial ownership makes managers both agents and principles, thus suppressing short-term opportunistic desires, including tax avoidance practices. Lastly, no evidence that government ownership significantly affects tax avoidance practices. Pemilik perusahaan bertanggung jawab dalam mengawasi dan membuat kebijakan, termasuk kebijakan penghindaran pajak. Penelitian ini bertujuan memberikan bukti empiris pengaruh identitas kepemilikan berupa kepemilikan keluarga, kepemilikan institusional, kepemilikan manajerial, dan kepemilikan pemerintah terhadap praktik penghindaran pajak. Metode purposive sampling digunakan dari data perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia selama 2018-2021 sehingga menghasilkan 352 perusahaan sampel. Hasilnya ditemukan bahwa kontrol signifikan atas kepemilikan keluarga pada perusahaan di negara yang bersifat civil law mendorong praktik penghindaran pajak. Sebaliknya, luasnya pengetahuan dan akses informasi para pemilik institusional menghalangi pemilik institusional bertindak impulsive sehingga tendensi penghindaran pajak berkurang. Kepemilikan manajerial menjadikan manajer agent sekaligus principle sehingga menekan keinginan oportunis jangka pendek manajer termasuk praktik penghindaran pajak. Sedangkan variabel kepemilikan pemerintah belum memiliki bukti yang mempengaruhi praktik penghindaran pajak secara signifikan.
Co-Authors Agung Nur Probohudono An Nurrahmawati Anni Aryani Arifin, Yusuf Nur Aulia Hapsari Juwita Bagas Narendra Parahita Bagas Narendra Parahita Bintariningtyas, Selfia Doddy Setiawan Estetika Mutiaranisa Kurniawati Evi Gantyowati Heri Susanto Khresna Bayu Sangka Khresna Bayu Sangka Krisnadi Permana Lies Nurhaini Miftachul Ma’arif Nur Chayati Okta Hadi Nurcahyono Payamta, Payamta Rahmawati, Isna Putri Raras Kirana Wandira Saktiana Rizki Endiramurti Saktiana Rizki Endiramurti Sri Iswati Sutaryo Sutaryo Taufiq Arifin Wulan Rahmawati Y Anni Aryani