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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Jurnal Bisnis dan Ekonomi Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi JDM (Jurnal Dinamika Manajemen) Abdimas Jurnal Mahasiswa Pasca Sarjana Media Ekonomi dan Manajemen Students´ Journal of Accounting and Banking Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U Jurnal Akuntansi dan Perpajakan JABE (Journal of Accounting and Business Education) Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen Fokus Ekonomi Jurnal Analisis Bisnis Ekonomi AKTSAR: Jurnal Akuntansi Syariah PROCEEDINGS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal STIE Semarang (Edisi Elektronik) International Journal of Islamic Business and Economics (IJIBEC) Jurnal Ilmu Manajemen dan Akuntansi Terapan Valid Jurnal Ilmiah Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Riset Akuntansi Politala Jurnal Akuntansi The Indonesian Journal of Accounting Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Ilmiah Akuntansi Peradaban JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Society: Jurnal Pengabdian Masyarakat PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Abdimas Musi Charitas Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Paradoks : Jurnal Ilmu Ekonomi Jurnal Keuangan dan Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies International Journal of Islamic Business and Economics (IJIBEC) Jurnal Ragam Pengabdian Jurnal Analisis Bisnis Ekonomi
Pancawati Hardiningsih
Fakultas Ekonomika Dan Bisnis Universitas Stikubank
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Bridging Data Discrepancies in Indonesia’s Self-Assessment System: Consultative Interventions at CV ABC Astini, Yuli; Hardiningsih, Pancawati
Society : Jurnal Pengabdian Masyarakat Vol. 4 No. 5 (2025): September
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v4i5.691

Abstract

This article analyzes the process of resolving Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK) received by CV ABC, a food and beverage distributor, for the 2022 and 2023 tax years. In Indonesia's self-assessment tax system, discrepancies often arise between taxpayer reports and data held by tax authorities. To address these gaps and enhance compliance, the Directorate General of Taxes (DGT) issues SP2DK as a strategic supervisory instrument. This study utilized a qualitative case study approach with a consultative assistance method (pendampingan). The analysis was conducted through data equalization and a thorough review of relevant tax regulations. The findings revealed common issues such as an unusually low profit margin, unreported bonus income in the form of goods, and data inconsistencies in Income Tax Article 23 and Value added tax return. Most findings were successfully resolved through clarification and voluntary corrections by the taxpayer. This case highlights the critical importance of professional assistance and strong internal controls to improve tax compliance and overcome administrative complexities, particularly for micro, small, and medium-sized enterprises (MSMEs). The findings of this study are expected to provide practical insights for other taxpayers and serve as a valuable reference for academics and policymakers
PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCES SEBAGAI MODERASI Fadhila, Zati Rizka; Hardiningsih, Pancawati
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 2 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.176 KB) | DOI: 10.36694/jimat.v10i2.211

Abstract

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMBILAN KEPUTUSAN MAHASISWA AKUNTANSI DALAM BERWIRAUSAHA: FACTORS AFFECTING ACCOUNTING STUDENT DECISION MAKING IN ENTREPRENEURSHIP Aulia, Garinda; Hardiningsih, Pancawati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.3.434-444

Abstract

The goal of this study is to investigate and look at how e-commerce, business capital, accounting information systems, income expectations, and entrepreneurial decision-making relate. Students enrolled in the Semarang Stikubank University (UNSBANK) Accounting Study Program for the classes of 2019 and 2020 made up the study's population. The primary data used in this study was directly collected from respondents using a Google form. A questionnaire is a method of gathering data. 130 respondents were included in the sample that was collected using the purposive sampling technique. The analytical technique employed is multiple linear regression analysis. According to the test's findings, e-commerce, accounting information systems, and income expectations have a effect and significant impact on entrepreneurs' ability to make decisions, however business capital has no such impact.
KARAKTERISTIK INTERNAL KEBERHASILAN USAHA MIKRO KECIL MENENGAH DI KABUPATEN REMBANG Nabiya, Sabrilla Zunia; Hardiningsih, Pancawati
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3830

Abstract

Tujuan dari riset ini untuk meneliti pengaruh pengalaman usaha, modal usaha, dan pengetahuan akuntansi terhadap keberhasilan usaha dengan penggunaan informasi akuntansi sebagai variabel moderasi pada UMKM. Riset dilakukan pada UMKM di Kabupaten Rembang menggunakan purposive sampling method dengan jumlah responden sebanyak 103 pelaku UMKM. Informasi yang digunakan berasal dari data primer dengan melakukan penyebaran kuesioner melalui google form. Teknik analisis menggunakan regresi linear berganda Moderated Regression Analysis (MRA). Hasil pengkajian mendapati bahwa pengalaman usaha tidak berpengaruh terhadap keberhasilan usaha, modal usaha dan pengetahuan akuntansi berpengaruh positif terhadap keberhasilan usaha. Namun, penggunaan informasi akuntansi tidak terbukti memperkuat pengaruh pengetahuan akuntansi terhadap keberhasilan usaha.
Bimbingan Teknis Problematika dan Tata Kelola Usaha Koperasi Wilayah Binaan Dinas Koperasi dan UMKM Kabupaten Demak Hardiningsih, Pancawati; Mariana, Novita; Srimindarti, Ceacilia; Sulastri , Sulastri
Jurnal Abdimas Musi Charitas Vol. 5 No. 2 (2021): Jurnal Abdimas Musi Charitas Vol. 5 No. 2, Desember 2021
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.867 KB)

Abstract

The failure of a business carried out by novice entrepreneurs occurs because they set up a business without thinking. This happens because the preparation is not yet mature, so that it develops its business on the fly and many adjustments must be made during the course of the business because from the start the business model is not right. This happened to MSME players and cooperatives under the guidance of the Department of Cooperatives and UMKM in Demak Regency. The canvas business model is an alternative design using a business model, it will be easier to get business certainty, it is easy to see the current state of the business and how to advance it. This business model can also be used as a basis for creating a business plan. Guidance is carried out as a form of understanding the introduction of a strategy to read business conditions and potential, governance and growth up zone of internal and external potential for good and structured management of MSMEs and cooperatives for business actors. The result of this training activity is that cooperative managers and SME entrepreneurs have the knowledge, insight and are able to make a business model that fits the business plan.
UJI ECOPRINT UNTUK TUMBUH KEMBANG WIRAUSAHA DI ERA PANDEMI COVID-19-KELURAHAN SEMBUNGHARJO GENUK Hardiningsih, Pancawati; Srimindarti, Ceacilia; Yunianto, Askar; Anugerah Adhipratama, Agung
Jurnal Abdimas Musi Charitas Vol. 6 No. 2 (2022): Jurnal Abdimas Musi Charitas Volume 6, Nomor 2, Desember 2022
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v6i2.532

Abstract

The economic contraction due to the Covid-19 pandemic has caused millions of people to lose their jobs, causing the number of poverty rates to increase. The existence of this situation encourages people to think of ways to earn income by utilizing plants, leaves in the surrounding environment as a form of ecoprint business. This batik model is very environmentally friendly and does not cause water, soil or air pollution. This ecoprint can grow new and independent entrepreneurs by being provided with facilities and skills from creativity and potential in accordance with regional capabilities. The training was carried out in stages, namely the process of handling fabrics with the ngetel (cooking) technique; fabric handling process with mordanting technique; and ecoprint engineering processes. The results of this service activity show that housewives are able to produce fabric products with ecoprint techniques, and produce one community, namely the genuk people's batik studio. Service evaluation is carried out by monitoring the activities of participants after the training and seeing the final results of the fabrics modified by participants according to the expertise of each participant through the formation of a WhatsApp(WA) group.
EDUKASI DIGITALISASI PEMASARAN DAN PENCATATAN KEUANGAN PENGRAJIN KERIPIK KARANGBOLO UNGARAN BARAT Srimindarti, Ceacilia; Hardiningsih, Pancawati; Anggana Lisiantara, Greg; Ardinata, Muhamad; Sulastri, Sulastri
Jurnal Abdimas Musi Charitas Vol. 7 No. 2 (2023): Jurnal Abdimas Musi Charitas Volume 7, Nomor 2, Desember 2023
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v7i2.733

Abstract

Karangbolo Village, as a center for processed chip products and diversification, has been able to compete and sustain the production of regional superior products. The increased market demand has led to a rise in production. The Covid-19 pandemic situation has posed challenges for chip artisans, particularly in terms of a lack of understanding of digitalization technology for marketing and the discontinuity of financial records, making it difficult to determine turnover accurately. This activity is related to the opportunity to increase income sustainably, but it requires support in both knowledge and skill. Skills education is provided to chip artisans in Karangbolo Village. Training results indicate that artisans can optimize digital marketing and simple financial recording based on Excel. Artisans are capable of updating products through WordPress. Furthermore, they can improve product packaging with various variants and sizes to enhance attractiveness and market value.
DETERMINANTS OF EARNINGS PERSISTENCE LITERACY STUDY MANUFACTURING IN INDONESIA Menggalawati, Solechah Dwi; Hardiningsih, Pancawati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 1: June 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.1.53-64

Abstract

This research aims to analyze the impact of industry type, debt levels, and sales volatility on a company's ability to predict and maintain profits over time. Because profit persistence is the main determinant of the sustainability of a company's profitability and the quality of its financial reporting, this research is very important. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2019 and 2022. Purposive sampling is the approach used for sampling, and a total of 23 companies or 83 observations for the sample were selected. Multiple linear regression analysis is the analysis method used. The research results show that company size, as a control variable, has a positive impact on earnings persistence, sales volatility has a negative impact, while debt level and industry type have a positive effect on earnings persistence. Overall, this research has significant consequences for decision making, financial statement analysis, and profit prediction for future periods.
DETERMINAN BREVET PAJAK SEBUAH PENDEKATAN MOTIVASI Rosza, Rosza Dewanti; Hardiningsih, Pancawati
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.353

Abstract

The importance of a tax brevet for students is to increase students' academic capabilities and also open up greater opportunities in the world of work related to the field of taxation. This study aims to analyze and examine the effect of social motivation and career motivation moderated by economic motivation on tax brevet. The population of this study were accounting students at Stikubank University Semarang in 2019 and 2020. The sampling technique using purposive obtained as many as 181 students. The analysis technique uses Moderating Regression Analysis (MRA). The results of testing social motivation have a significant positive effect on tax brevets, career motivation has a significant positive effect on tax brevets, and economic motivation strengthens the influence of career motivation on tax brevets. These findings can be used for development both at the educational institution level, corporate level and government fiscal policy, so that students can keep up with tax regulation updates.
DIGITALISASI PUBLIKASI LAPORAN KEUANGAN DAERAH Hardiningsih, Pancawati; Srimindarti, Caecilia; Jannah, Afifatul; Haryanto, Maria Yosaphat Dedi
Jurnal Keuangan dan Bisnis Vol. 19 No. 1 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 1, Edisi Maret 2021
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.979 KB) | DOI: 10.32524/jkb.v19i1.259

Abstract

Digitalization disclosure is considered capable of reaching all aspects of society and can be accessed at any time. Advances in technology will make all information accessible easily, cheaply, and quickly. This study aims to analyze the influence of government size, accessibility, and audit opinion on the disclosure of digital local government financial reports. Population and research sample are Local Government Financial Statements. Central Java Province, as many as 29 Regency Governments and 6 City Governments for the 2015-2018 Fiscal Year that have been audited by the Supreme Audit Agency. The analysis technique uses multiple regression with the Fixed Effect Model. The results show that all independent variables, namely government size, accessibility, and audit opinion have a positive and significant effect on the disclosure of digital local government financial statements.
Co-Authors 03.25.03.0011 Angga Pangondian Sinaga 07.05.52.0067 Amelia Ima Susanti 07.05.52.0087 Ganny Frido Setiawan 07.05.52.0098 Muhammad Fitra Sutriaji 0725030030 Andre Budi Wicaksono 08.05.52.0108 Achmad Subari 08.05.52.0175 Irma Deviana 08.05.52.0181 Friszal Anggi Nurlindra 08.05.52.0190 Abdul Muis 08.05.52.0193 Alex Herdianto 08.3503.0704 Sarana Hadi Wibowo 0835030717 Nurul Afandi 0835030720 Filzah Zafiroh 09.05.52.0055 Desy Tri Ratnasari Kene 09.05.52.0065 Diah Retno Palupi 09.05.52.0137 Atim Hariati Supartono 09.05.52.0141 Yandytia Kusuma Aji Damanik 09.05.52.0171 Vaya Sekar Kemala 10.05.52.0005 Stephanie Gracia Sutiyanto 10.05.52.0009 Nisa Kamela 10.05.52.0057 Lia Novita Sari 10.05.52.0066 Adhitia Widiyanto 10.05.52.0142 Henry Adi Kurnianto 10.05.52.0146 Dyah Sawitri 10.05.52.0165 Dheny Indra Gunawan 10.05.52.0187 Septian Ardi Prabowo 11.05.52.0006 Dhisa Deviana 11.05.52.0010 Ratna Arsita Sari, 11.05.52.0010 11.05.52.0026 Herzegovina Amarta 11.05.52.0079 Lukitasari Winastuti, 11.05.52.0079 11.05.52.0099 Dita Septiana Sari 11.05.52.0129 Lintang Jingga Widua, 11.05.52.0129 11.05.52.0130 Novia Hari Wulandari 11.05.52.0168 Umi Dwi Susanti 11.05.62.0003 Desy Nurkhasanah 11.05.62.0006 Aprilia Pancawati 11.42.02.0092 Elysabeth Irma Lestari Wameyop 12.05.52.0001 Amalia Rahmawati, 12.05.52.0001 12.05.52.0027 Winda Plorensia Amilia. P, 12.05.52.0027 12.05.52.0053 Yuli Widiastuti, 12.05.52.0053 Achmad Badjuri Achmad Badjuri Afifatul Jannah Afri Mei Saputra, 13.05.52.0107 Agustina Mutia Ahmadani Syah Melenio Rohim Alfasadun Alfasadun Aliuk, Stefania Sri Putri Alvina Damayanti Anggi Nadila Putri Anggit Wahyu Pambudi., 14.05.52.0236 Anggraeni, Firda Anisa Sekar Pramesti Anugerah Adhipratama, Agung Ardinata, Muhamad Ariani, Nenny Arief Himmawan Dwi Nugroho Ariyani Indriastuti, Ariyani Ashobah, Siti Nur Fajriah Askar Yunianto Astini, Yuli Aulia Muqsita Majid, 08.3503.0702 Aulia Muqsita Majid, 08.3503.0702 Aulia Nastiti Aulia, Garinda Bambang Sutejo Caecilia Srimindarti Caecilia Srimindarti Cahyani Nuswandari Cahyani, IgnatiaKusuma Catur Ragil Sutrisno Ceacilia Srimindari Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti, Ceacilia Cici Andriani Widyaningsih Dewi Gayatri Mandasari, 12.05.52.0229 Dewi Gayatri Mandasari, 12.05.52.0229 Dhevita Niken Hapsari dhiah putri wulandari Dhisa Deviana, Dhisa Diana, Ni'mah Dini Tsaa Afnitasari Ella Rahmawati, 14.05.52.0299 Ella Rahmawati, 14.05.52.0299 Eny Rufiyad Mawati, 13.05.52.0043 Eny Rufiyad Mawati, 13.05.52.0043 Etna Nur Afri Yuyetta Faradila Rahma Fauzi, Restu Ismail Firdaus DamasSeptio Ardiansyah Greg Anggana Lisiantara Greg Anggana Lisiantara Greg Anggana Lisiantara Gunawan, Philip Austin Hanan Rana Putri Zaidi Haniatus Sa’diyah, 13.05.62.0009 Haniatus Sa’diyah, 13.05.62.0009 Hardian Nurul Agustin, 12.05.52.0173 Hardian Nurul Agustin, 12.05.52.0173 Haryanto, Maria Yosaphat Dedi Hascaryo Pramudibyanto Heni Sumiyati, 13.05.52.0171 Heni Sumiyati, 13.05.52.0171 Heri Sutanto Ida Kristiana Ida Nurhayati Ignatia Kusuma Cahyani, 15.05.52.0124 Indira Djanuarti Indri Nur Wakhidati Indri Nur Wakhidati, 12.05.52.0099 Indri Nur Wakhidati, 12.05.52.0099 Intan Isnaeni, 14.05.52.0096 Ira Setiawati Ira Setiawati, Ira Iszardani, Cindy Gustiara Jaeni Jaeni Jannah, Afifatul Khanifah Khanifah Khanifah Khanifah Khotrunida, Alisa Kristiana, Ida Kristiana, Ida Kusuma Wijaya, Dewa Lisiantara, Gregorius Anggana Lulukil Maknun, 14.05.52.0241 Lutfi Surya Kusuma Ma'sum, Muhammad Ali Maryono Maryono Menggalawati, Solechah Dwi Moch Irsad Nabiya, Sabrilla Zunia Nasihin, Ihsan Nenny Ariani Novita Mariana O., Rachmawati Meita Pramesti, Anisa Sekar Putri, Meyda Putri, Septian Eka Rachmawati Meita O. 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