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All Journal Wahana Riset Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Journal of Accounting and Investment Jurnal Mirai Management Jurnal Akuntansi dan Pajak Jati: Jurnal Akuntansi Terapan Indonesia EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal of Islamic Accounting and Tax (JIATAX) Best Journal (Biology Education, Sains and Technology) Muria Jurnal Layanan Masyarakat JRABA Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) JIPkM Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Senarai Kearifan Lokal Akuntansi
Nurul Herawati
Universitas Trunojoyo Madura
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Mechanical Engineering Public Health Social Sciences Other

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PEMUNGUTAN PAJAK AMERIKA PADA YOUTUBER INDONESIA BERDASARKAN PERATURAN U.S. INTERNAL REVENUE CODE CHAPTER 3 Khasanah, Nurul Lailia; Herawati, Nurul
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5788

Abstract

The purpose of this study is to examine the implementation of income tax collection for Youtubers based on U.S. Regulations – Internal Revenue Code Chapter 3, explores the compliance of Indonesian Youtubers to pay taxes under U.S. Regulations, and reviews the readiness of Youtubers to pay income tax that applies in Indonesia with regulations that are almost the same as U.S. regulations. A qualitative method with a descriptive approach is used in this study. There were two Youtubers as informants. Youtuber informants are those who have become Youtube Program Partners (YPP) and have received American tax deductions. The results are that Google is obliged to collect tax data from all Youtubers who are outside the United States, regardless of whether Youtubers earn income from United States viewers or not. Tax deductions are done automatically, making Youtubers unable to avoid tax deductions given by America. In contrast to the tax deductions made by the American Government, some Indonesian Youtubers still do not understand or know the income tax that applies in Indonesia. In addition, several other Youtubers take advantage of the imperfect tax regulations in Indonesia, to commit tax evasion consciously.
Hubungan Pendampingan Suami Terhadap Tingkat Kecemasan Ibu Dalam Menghadapi Persalinan Kala I Di Klinik Sion Sihombing, Juliana Sion; Herawati, Nurul; Gultom, Ria Fazelita; Alang, Ermi Lilianda
BEST Journal (Biology Education, Sains and Technology) Vol 8, No 1 (2025): Juni 2025
Publisher : Program Studi Pendidikan Biologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/best.v8i1.10710

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui Hubungan pendampingan suami terhadap kecemasan ibu pada proses persalinan kala I di Klinik Sion. Penelitian ini menggunakan jenis penelitian observasional analtik, desain penelitian menggunakan pendekatan cross sectional. Populasi penelitian ini adalah seluruh ibu bersalin di Klinik Sion. Sampel dalam peneliyian ini adalah ibu bersalin yang didampingi oleh suami di klinik Sion. Besar sampel pada penelitian ini yaitu 30 responden ibu bersalin, teknik sampling yang digunakan adalah teknik total sampling. Instrumen dalam penelitian ini menggunakan kuesioner dan kuesioner skala HARS. Variabel dalam penelitian ini adalah variabel bebas (independen) adalah dampingan suami dan variable terikat (dependen) adalah kecemasan ibu bersalin kala 1. Penelitian ini dilakukan dari Desember 2024 sampai dengan Januari 2025. Hasil penelitian yaitu dari semua responden yang berjumlah 30 responden dapat diketahui bahwa tingkat kecemasan ibu dalam menghadapi persalinan kala I, didapatkan ada sebanyak 25 responden yang mendapaikan pendampingan baik dari suami, sebanyak 22 responden menagalami kecemasan ringan, dan ada 3 responden mengalami kecemasan sedang. Sedangkan yang mendapatkan pendampingan cukup ada 3 responden. Dari hasil chi square diperoleh nilai p-value 0,001 yang berarti ada pengaruh pendampingan suami terhadap kecemasan pada ibu pada proses persalinan kala 1
Pendampingan Penyusunan Laporan Keuangan Berbasis Microsoft Excel pada Bumdes Muda Berkarya Faricha Royani Musafa; R.A Lailatul Laili; Ramadhani Asa Putra; Nurul Herawati; Atik Emilia Sula; Emi Rahmawati
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 2 No. 1: 2026
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

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Abstract

AbstractBUMDes Muda Berkarya continues to face challenges in preparing financial reports, particularly regarding cash book recording and financial transaction management, which are still handled manually. This community service initiative aims to assist the Village-Owned Enterprise BUMDes Muda Berkarya in Soket Laok Village, Tragah District, Bangkalan Regency in preparing simple financial reports using a Microsoft Excel application designed for BUMDes financial reporting. The method employed involves mentoring that fosters active and participatory learning among all stakeholders. The outcome of this initiative is the adoption of the Microsoft Excel application developed by the Accounting Department of Trunojoyo Madura University—by BUMDes Muda Berkarya for its financial reporting process, thereby facilitating more structured financial recording and reporting. This activity has enhanced the BUMDes management's ability to prepare financial reports in a more structured manner and supports improved financial management of the enterprise.
Exploring Environmental Costs in Environmental Pollution Prevention Efforts: A Case Study of the Shalempang Batik MSME Budianto, Ahmad Alfian; Herawati, Nurul; Seputro, Hanif Yusuf
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 2: October 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i2.27995

Abstract

This study aims to explore the environmental costs incurred by Batik Shalempang micro, small, and medium enterprises (MSMEs). This study used a qualitative case study. Three informants were recruited. Environmental cost exploration is identified and classified based on the categories of Hansen & Mowen (2009), including environmental prevention, environmental detection, environmental internal failure, and environmental external failure costs. Data collection procedures included interviews, observation, and documentation. The results of the identification and classification of environmental costs revealed that Batik Shalempang MSMEs have categories of prevention and internal failure costs. The incompleteness of these environmental cost categories is due to Batik Shalempang MSMEs focusing on initial management and waste reduction. In addition, MSMEs that are still micro entities also influence environmental cost expenditures. This study has limitations regarding financial data and records of MSMEs, as well as the knowledge of key informants regarding accounting and environmental costs. The implications of this study highlight the importance of education and outreach in addressing environmental issues and their impact on MSMEs. Additionally, it underscores the significance of basic accounting and record-keeping practices for MSMEs.
Co-Authors Achdiar Redi Setiawan Achdiar Redy Setiawan Alang, Ermi Lilianda Ana Sofia Aniyah, Shofinatul Aprillia Dwi Utami Atik Emilia Sula Bambang Haryadi Bandi Bandi, Bandi Bandi, Bandi Budianto, Ahmad Alfian Doddy Setiawan Emi Rahmawati Erfandi, Moh. Faiz Rahman Siddiq Faricha Royani Musafa Faridah Inayati Faridatul Makhfudloh Ghifari Robby Maulana Hanif Yusuf Seputro Harjito, Yunus Imam Agus Faisol Khasanah, Nurul Lailia Khy’sh Nusri Leapatra Chamalinda Kiki Ratnafuri Kiki Ratnafuri Lastanti, Nadila Lyna Latifah Maharani, Syafrina Devi Martana Arrazaqu Arestanti, Martana Arrazaqu Moh Lutfi Saiful Arif Moh Lutfi Saiful Arif Natali, Mas Ayu Desvinta Nur Farahah Mohd Pauzi Prasetyo, Haris Putri Rukmana Sari R.A Lailatul Laili Rahmat Zuhdi Rahmat Zuhdi Rahmawati Rahmawati Ramadhani Asa Putra Rayhan Fachri Azhari Rachmadan Ria Fazelita Br. Gultom Risca Novita Sari Rita Yuliana Rivanti, Nabilla Riza Sofia Nova Sari Riza Sofia Nova Sari Robiatul Aulia Robiatul Aulia Robiatul Auliyah Robiatul Auliyah Sari, Putri Rukmana Saskya Widya Aqila Seputro, Hanif Yusuf Siddiq, Faiz Rahman SIHOMBING, JULIANA SION Sudarwati Sudarwati Syah, Sultan Thera Arena Titiek Puji Astuti Wahyu Romadhoni Riawan Wati, Nova Dwi Medya Widi Hariyanti Wulandari, Anis