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All Journal PERMANA The Indonesian Accounting Review Monex: Journal of Accounting Research E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kajian Akuntansi Otoritas : Jurnal Ilmu Pemerintahan JURNAL MANAJEMEN MOTIVASI Jurnal ASET (Akuntansi Riset) Fokus Ekonomi Sketsa Bisnis Jurnal Sains Sosio Humaniora Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jambura Accounting Review Jambura Economic Education Journal Performance Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Wacana Ekonomi Jurnal Abdimas Mandiri Jurnal Riset Akuntansi Politala Jurnal Akuntansi Jurnal Inovasi Ekonomi Jurnal Industri Kreatif dan Kewirausahaan Jurnal Bina Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) BERNAS: Jurnal Pengabdian Kepada Masyarakat Mattawang: Jurnal Pengabdian Masyarakat JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Multiplier: Jurnal Magister Manajemen Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Pengabdian Masyarakat Nusantara MANAJEMEN Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Public Accounting (JPA) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Masyarakat Madani Indonesia JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Konsentrasi: Jurnal Manajemen dan Bisnis Jurnal Pengabdian Masyarakat Bangsa Jurnal Keuangan dan Bisnis Riwayat: Educational Journal of History and Humanities Fokus Abdimas Journal of Information System & Business Management (ISBM) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Dewi Indriasih
Fakultas Ekonomi Dan Bisnis Universitas Pancasakti Tegal
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Edukasi Pasar Modal pada Siswa SMA Negeri 1 Pangkah Guna Meningkatkan Kesadaran Berinvestasi Aminul Fajri; Dewi Indriasih; Yanti Puji Astutie; Abdulloh Mubarok; Fahmi Firmansyah
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 1 (2026): Februari
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/tdkv2p03

Abstract

Rendahnya tingkat literasi keuangan di kalangan remaja Indonesia menjadi perhatian serius, terutama karena keputusan finansial pada usia muda dapat berdampak jangka panjang terhadap kesejahteraan ekonomi di masa depan. Berdasarkan Survei Nasional Literasi dan Inklusi Keuangan (SNLIK) 2024 oleh OJK–BPS, tingkat literasi keuangan kelompok usia 15–17 tahun hanya mencapai 51,70%, jauh di bawah rata-rata nasional 65,43%. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan pemahaman investasi pasar modal bagi siswa SMA Negeri 1 Pangkah melalui edukasi dan praktik langsung. Metode pelaksanaan meliputi tahapan perencanaan, persiapan, pelaksanaan, diskusi, serta evaluasi. Kegiatan dilakukan dengan metode ceramah interaktif, diskusi, dan simulasi transaksi saham menggunakan aplikasi trading. Evaluasi dilakukan dengan membandingkan hasil pre-test dan post-test untuk mengukur peningkatan pemahaman peserta. Hasil menunjukkan adanya peningkatan rata-rata pemahaman sebesar 50%, dengan aspek mekanisme investasi saham mengalami peningkatan tertinggi sebesar 53,5%. Temuan ini menunjukkan bahwa edukasi investasi pasar modal melalui pendekatan praktis dan interaktif efektif dalam meningkatkan literasi keuangan remaja. Kegiatan ini diharapkan menjadi langkah awal dalam membangun kesadaran finansial dan perilaku investasi cerdas di kalangan generasi muda.
Gen Z: The Interaction Between Accounting Understanding and Factors Influencing AI Adoption in Accounting Software Hakim, Muhammad Haekal Fadhillah; Indriasih, Dewi; Astutie, Yanti Puji
Jurnal Sains Sosio Humaniora Vol. 10 No. 2 (2026): Volume 10, Nomor 2 July - December 2026 (On Progress)
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i2.58369

Abstract

This study examines the effects of accounting digitalization, prospective accountants' technology readiness, and financial reporting accuracy on the adoption of Artificial Intelligence (AI) in accounting software, with accounting understanding positioned as a moderating variable. The study was motivated by inconsistent findings in prior research regarding the technological and individual factors that drive AI adoption among accounting students, and by the absence of an integrated model linking digitalization, readiness, information quality, and accounting competence. A quantitative survey method was employed, collecting primary data through a structured Likert-scale questionnaire distributed to 400 active accounting students from five higher-education institutions in Tegal City, Indonesia, selected through purposive sampling based on the Slovin formula. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics 22. The results show that accounting digitalization, technology readiness, and financial reporting accuracy each have a positive and significant effect on AI adoption. Accounting understanding was found to significantly moderate the relationship between accounting digitalization and AI adoption, although in a negative (weakening) direction, while it did not significantly moderate the relationships between technology readiness or financial reporting accuracy and AI adoption. These findings extend the Technology Acceptance Model by clarifying the boundary conditions under which accounting competence shapes technology adoption behavior among future accountants, and offer practical implications for accounting curriculum development and accounting-software design.
The Effect of Tax Fairness Perception, Tax Knowledge, and Tax Ease on Taxpayer Compliance with Religiosity Attitude as a Moderating Variable: A Case Study of MSME Taxpayers in Tegal City Rizki, Amelia ana; Indriasih, Dewi; Mubarok, Abdulloh
Jurnal Sains Sosio Humaniora Vol. 10 No. 2 (2026): Volume 10, Nomor 2 July - December 2026 (On Progress)
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i2.58371

Abstract

Indonesia's tax revenue depends heavily on the compliance of Micro, Small, and Medium Enterprises (MSMEs), yet the growth of MSMEs in Tegal City has not been matched by a stable rate of tax reporting compliance. This study examines the effect of tax fairness perception, tax knowledge, and tax ease on MSME taxpayer compliance, and tests whether religiosity attitude moderates these relationships. A quantitative approach was applied to 400 MSME taxpayers registered at KPP Pratama Tegal, selected through purposive sampling using the Slovin formula. Data were collected through structured questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics 22. The results show that tax fairness perception, tax knowledge, and tax ease each have a significant positive effect on taxpayer compliance, jointly explaining 36.5 percent of its variance. However, religiosity attitude does not significantly moderate any of the three relationships, indicating that the moderated model's explanatory power only marginally increases to 39.8 percent and that the interaction terms remain statistically insignificant. These findings suggest that structural and cognitive factors, namely fairness, knowledge, and administrative ease, are more decisive in shaping MSME tax compliance than internalized religious values. The study recommends that tax authorities continue to simplify administrative procedures and strengthen taxpayer education rather than relying on religiosity-based appeals to improve compliance.
Good Corporate Governance, Company Life Cycle, and CSR Disclosure on Firm Value: The Mediating Role of Earning Management Hana Bilqis; Noviany Rahmatika, Dien; Indriasih, Dewi
JURNAL MANAJEMEN MOTIVASI Vol 22 No 2 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i2.9318

Abstract

This study analyzes the influence of good corporate governance, company life cycle, and corporate social responsibility (CSR) disclosure on firm value, with earnings management as a mediating variable. The study used a quantitative approach on 34 consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period (170 observations). Data were analyzed using panel data regression and the Sobel test. The results show that the independent board of commissioners, company life cycle, and CSR disclosure influence earnings management, while only the independent board of commissioners has a direct effect on firm value. Earnings management mediates the influence of the independent board of commissioners and company life cycle on firm value.
Pengaruh Ketaatan Aturan Akuntansi, Efektivitas Sistem Pengendalian Internal, Kesesuaian Kompensasi, dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi Denov Irnadianis Ifada; Dewi Indriasih; Aminul Fajri
Jurnal Riset Akuntansi Politala Vol 9 No 1 (2026): 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.v9i1.615

Abstract

This research aims to determine the impact of accounting compliance, internal control system effectiveness, compensation suitability, and information asymmetry on the likelihood of fraud in village offices in Brebes Regency. The target group of this research is village offices in Brebes Regency consisting of four villages. The sampling technique is purposive sampling consisting of village heads, village secretaries, village treasurers, heads of government sections, and government staff with a total of 34 respondents. Data collection was carried out by distributing questionnaires to respondents. This study utilizes primary data as the main source. The approach used is a descriptive quantitative method. To analyze the data, multiple linear regression techniques were used with the help of IBM SPSS version 22 software. This study provides evidence that accounting compliance has a significant negative effect on the potential for accounting fraud. Meanwhile, the effectiveness of the internal control system shows an insignificant negative effect on the likelihood of accounting fraud. On the other hand, the suitability of compensation is proven to have a significant negative impact on the likelihood of accounting fraud. Meanwhile, information asymmetry has a positive effect on the likelihood of accounting fraud. Keywords: Accounting Rule Compliance, Internal Control System Effectiveness, Compensation Suitability, Information Asymmetry, Accounting Fraud Proneness.
The Effect of Technology Implementation, Organizational Commitment, And Employee Competence on Employee Performance with Job Satisfaction as a Moderating Variable (A Case Study of District Offices in Tegal City) Ahmad Faozi; Dien Noviany Rahmatika; Dewi Indriasih
JURNAL MANAJEMEN MOTIVASI Vol 22 No 2 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i2.9347

Abstract

This study examines the effects of technology implementation, organizational commitment, and employee competence on employee performance at district offices in Tegal City, with job satisfaction as a moderator. Questionnaire data were collected from all 240 employees through saturated sampling and analyzed using SmartPLS 4. Technology implementation, employee competence, and job satisfaction positively affect performance, whereas organizational commitment has no significant effect. Job satisfaction strengthens the effects of technology implementation and employee competence but does not moderate the effect of organizational commitment. The model explains 81.1% performance variance, providing practical guidance for improving public-sector employee performance. Keywords: Technology Implementation; Organizational Commitment; Employee Competence; Job Satisfaction; Employee Performance; Public Sector; PLS-SEM  
Analisis Dan Studi Kelayakan Pembukaan Kantor Baru Pada BPR BKK Kabupaten Tegal Cabang Talang Jaka Waskito; Dien Noviany Rahmatika; Dewi Indriasih; Yanti Puji Astutie; Irwan Prasetyo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 18 No. 2 (2026): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis dan menilai kelayakan pembukaan kantor baru pada PT. BPR BKK Kabupaten Tegal (Perseroda) Cabang Talang berdasarkan aspek potensi dan aspek kelayakan. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan dukungan analisis kuantitatif melalui studi kelayakan bisnis yang mencakup potensi ekonomi, keuangan, dan demografis serta aspek strategi bisnis, organisasi, dan keuangan. Data diperoleh dari wawancara, observasi, dan dokumentasi laporan keuangan. Hasil penelitian menunjukkan bahwa wilayah Kabupaten Tegal memiliki potensi pasar yang besar, ditandai dengan pertumbuhan UMKM, peningkatan pendapatan masyarakat, serta jumlah penduduk usia produktif yang tinggi. Dari aspek kelayakan, perusahaan dinilai memiliki kesiapan yang baik dengan indikator keuangan yang menunjukkan nilai IRR sebesar 272,87% (lebih tinggi dari suku bunga), PI sebesar 1,55 (>1), serta rasio ROA, BOPO, dan KAP dalam kategori sehat. Penelitian ini memiliki keterbatasan pada penggunaan data berbasis proyeksi dan ruang lingkup wilayah yang terbatas. Implikasi penelitian ini memberikan dasar pengambilan keputusan strategis bagi manajemen dalam melakukan ekspansi usaha. Orisinalitas penelitian terletak pada penggabungan analisis aspek potensi dan kelayakan secara komprehensif pada BPR milik pemerintah daerah.
Governance as a Mediating Factor: Determinants of the Quality of Regional Government Financial Reports from the Perspective of Systems and Human Resource Quality Nuraini Pujiastuti; Dewi Indriasih; Abdulloh Mubarok
JURNAL MANAJEMEN MOTIVASI Vol 22 No 2 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i2.9345

Abstract

This study analyzes the effects of the internal control system, accounting system, and human resource quality on the financial statement quality of the Brebes Regency Government, with good corporate governance (GCG) as mediator. Data from 200 civil servants across 50 regional agencies, selected by purposive sampling, were analyzed using PLS-SEM. The results show that all three determinants positively affect GCG. The accounting system and GCG directly affect financial statement quality, while the effects of the internal control system and human resource quality are fully mediated by GCG. Strengthening governance is therefore the key lever for improving local government financial reporting quality. Keywords: Internal Control System; Accounting System; Human Resource Quality; Good Corporate Governance; Financial Statement Quality; Local Government; PLS-SEM
Co-Authors Abdulloh Mubarok agnes dwita susilawati agnes_dwita Agus Wibowo Ahmad Faozi Aminul Fajri Aminul Fajri Amirah, Amirah Anindya Nur Arifah Ariyanti Ariyanti . Ariyanti ., Ariyanti Ariyanti, Mrs. Aulia, Fauziah Dinda Bachtiar, A. Zani Baihaqi Fanani Baihaqi Fanani Baihaqi Fanani Bei Harira Irawan Budi Susetyo Catur Wahyudi Deddy Prihadi Denov Irnadianis Ifada Dessi Rosdiana Dewi Puji Astuti Dien Noviany Rahmatika Dinda Febriana Elsa Kholifatul Nur Rachmadani Ely Agustina Eva Anggra Yunita Eva Anggra Yunita Fahmi Firmansyah Faiz Irsyad Prasetyo Febri Yoga Sapta Raharjo Firmansyah, Fahmi Gunistiyo Gunistiyo Gunistiyo, Gunistiyo Hakim, Muhammad Haekal Fadhillah Hana Bilqis Hari Setiyawati Hasanah, Ari Kurniawati Himatul Aulia Iftikhor, Adelia Nur Inayah Adi Sari Ira Maya Hapsari Irwan Prasetyo Irwan Prasetyo Izul Mustika Ratu Jaka Wasito Jaka Waskita Jaka Waskito Jaka Waskito Juli Riyanto Tri Wijaya Khafidah, Tiara Aenun Kristina Nimas Wijayanti Kristina Wijayanti Lestari Ayu Handayani Lidiawati, Shailla Nisa Lisa Nuriyatul Azizah Mahben Jalil Mahben Jalil Manik, Rizki Maylinda Mei Rani Amalia Moh. Irkham Mohammad Arridho Nur Amin Muhammad Andi Budiyanto Mulyantini, Sri Niken Wahyu Niken Wahyu C Noor Zuhry, Noor Noviany Rahmatika, Dien Nur Anisa Nur Indriyati Nuraini Pujiastuti Pangestu, Hamidah Asri Aji Panggah Wira Angkasa Permananingrum, Adilah Prasetyono, Agus Pratama, Bayu Ega Puji Rahayu Rakhmat Adi Wibowo Regina Maretha Regina Maretha Rimbawan, Teguh Rissa Rosita Rizki, Amelia ana Rodiyah Kusuma Dewi Rosma Rosmawati Sari, Nur Mala Setyowati Subroto Setyowati Subroto Setyowati Subroto Silviana, Putri Suciati Rahmadani Sumantri, Retno Sumarno Sumarno Suwandi Suwandi Suwandi Syarifa Nur Mutiara Wanti Tabrani Tabrani . Tabrani . Tabrani, Mr. Teguh Budi Raharjo Tety Yuliani Tiara Aenun Khafidah UNGGUL SUGIHARTO UNGGUL SUGIHARTO Wahyudi WAHYUDI Wasito, Jaka Wati, Indi Rakhma Wendy Gita Apsari Wiwit Apit Sulistyowati Yanti Puji Astutie Yoga Prihatin Yuni Utami Yuni Utami Yunita, Eva Anggra