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All Journal Wahana Riset Akuntansi JAM Diponegoro Journal of Accounting Fokus Bisnis INFOKAM JURNAL AKUNTANSI UNIVERSITAS JEMBER AdBispreneur Jurnal Kajian Akuntansi Jurnal Riset Akuntansi dan Keuangan Jati: Jurnal Akuntansi Terapan Indonesia Jesya (Jurnal Ekonomi dan Ekonomi Syariah) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi Jurnal Online Insan Akuntan Jurnal Ilmu Manajemen dan Akuntansi Terapan Bilancia : Jurnal Ilmiah Akuntansi JAAF (Journal of Applied Accounting and Finance) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Global Financial Accounting Journal Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Insan Cita Jurnal Pengabdian Kepada Masyarakat Jurnal Syntax Transformation Civitas Ministerium: Jurnal Pengabdian Kepada Masyarakat JES (Jurnal Ekonomi STIEP) ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) Penamas: Journal of Community Service Jurnal Cakrawala Ilmiah CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE JOEL: Journal of Educational and Language Research Jurnal RAK (Riset Akuntansi Keuangan) Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jejak: Jurnal Ekonomi dan Kebijakan Journal of Business and Information System Jurnal Akuntansi
Nibras Anny Khabibah
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Penguatan Kapasitas Lembaga Pemberdayaan Masyarakat Desa (LPMD) Polengan, Srumbung, Kabupaten Magelang Berbasis DESTANA Septiani, Yustirania; Khabibah, Nibras Anny; Sugiharti, Rr. Retno; Ayuningtyas, Andini
Irajagaddhita Vol. 2 No. 1 (2024): Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : CV Global Research Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59996/irajagaddhita.v2i1.353

Abstract

Penguatan Kapasitas LPMD (Lembaga Pemberdayaan Masyarakat Desa) Desa Polengan Kec. Srumbung berbasis DESTANA ini bertujuan untuk mensosialisasikan suatu metode atau cara untuk menanggulangi bencana yang mungkin bisa terjadi pada masyarakat di Desa Polengan. Karena Desa Polengan merupakan kumpulan pedukuhan yang terletak di kaki Gunung Merapi sebelah barat, kira-kira berada pada radius 11 Km dari puncak gunung. Sehingga menjadi Wilayah yang termasuk kawasan rawan bencana (KRB) III,. Kerawanan terutama terkait gunung berapi, wilayah KRB III (merah) yang merupakan kawasan yang sering terlanda awan panas, aliran lava, lontaran bom vulkanik, gas beracun maupun guguran batu (pijar).  Adapun cara yang digunakan dalam pemberdayaan masyarakat menuju siaga bencana adalah dengan memperkuat kapasitasnya dalam hal Tanggap darurat yakni serangkaian kegiatan yang dilakukan dengan segera pada saat kejadian bencana untuk menangani dampak buruk yang ditimbulkan (penyelamatan dan evakuasi korban, harta benda, pemenuhan kebutuhan dasar, perlindungan, pengurusan pengungsi, penyelamatan, serta pemulihan prasarana dan sarana). Metode yang digunakan dalam pelaksanaan berupa metode penyuluhan dengan menggandeng  Pemerintah desa Polengan , dan BPBD Kab. Magelang sebagai Narasumber, yang mengisi Kepala Pelaksana BPBD Kab. Magelang Edy Wasono, S.H beserta jajarannya. Sehingga LPBD Polengan mampu menjadi garda terdepan Ketika terjadi bencana terutama terkait gunung berapi dan kedepan mampu menginisiasi menjadi DESA TANGGAP BENCANA (DESTANA) di Desa Polengan, Srumbung, Muntilan Kabupaten Magelang.
Pendampingan penyusunan laporan keuangan berdasarkan SAK EMKM pada UMKM di Desa Sukosari Sugiharti, Rr. Retno; Khabibah, Nibras Anny; Septiani, Yustirania
Penamas: Journal of Community Service Vol. 4 No. 1 (2024): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v4i1.657

Abstract

Recently, MSMEs have still experienced problems in accessing capital. This is mainly due to the lack of adequately recorded, structured, standardized financial reports. MSMEs still use simple records that do not refer to SAK ETAP. With the principle of convenience and expecting that MSMEs will be able to gain more comprehensive access to capital, SAK EMKM exists as a simpler financial reporting standard compared to the complicated SAK ETAP. Unfortunately, since it was established in 2018, MSMEs still rarely use financial reports based on SAK EMKM. Therefore, to socialize the use of SAK EMKM to MSMEs, it is necessary to provide inclusive assistance. With focussing in Sukosari Village, Magelang Regency, where the majority of the village population are running MSMEs, community service activities were carried out in the form of assistance to provide socialization and assistance regarding bookkeeping and prepare financial reports based on SAK EMKM. The evaluation results showed an increase in understanding of MSME actors in Sukosari Village regarding SAK EMKM by 65.45 percent, from recording manual financial reports to recording using simple SAK EMKM standards. The obstacles faced in implementing activities are a lack of understanding from business actors or managers regarding the correct flow of financial recording and the importance of financial reports.
THE EFFECT OF BOARD DIVERSITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN INDONESIAN MANUFACTURING COMPANIES Tri Lestari, Fina; Wahyudi, Muhamad; Khabibah, Nibras Anny
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.1181

Abstract

This study aims to examine the disclosure of corporate social responsibility in manufacturing companies in Indonesia as influenced by the diversity of the company's board of directors and board of commissioners. A total of 142 manufacturing companies listed on the IDX from 2017- 2021 became the population of this study. Purposive sampling was used in sample selection, resulting in a research sample of 42 companies. During the 5 (five) years of observation, 210 observations were obtained. The results showed that gender diversity characterized by the presence of women on the company's board had a negative effect on corporate social responsibility disclosure, age diversity characterized by the presence of a young board on the company's board had no effect on corporate social responsibility disclosure, and the diversity of the company's board education background with management and business education had a positive effect on corporate social responsibility disclosure.
RATIO ANALYSIS TO ASSESS FINANCIAL PERFORMANCE IN THE PURWOREJO DISTRICT BUDGET REALIZATION REPORT FOR 2017-2020 Lestyaningrum, Lilis; Khabibah, Nibras Anny
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.469

Abstract

This study aims to determine the financial performance of Purworejo district in 2017-2020 by using the ratio of the degree of fiscal decentralization, the ratio of regional financial independence, the ratio of regional dependence, the ratio of effectiveness, and the ratio of efficiency. This is a qualitative research using secondary data taken from the official website of Purworejo district, namely https://purworejokab.go.id. The findings highlight that the financial performance of Purworejo Regency is still lacking when seen from the ratio of the degree of fiscal decentralization, the ratio of regional financial independence is still very low, the Regional Dependency Ratio is still very high. However, the Effectiveness Ratio has been very effective, and the Efficiency Ratio has also been efficient.
DAMPAK PENERAPAN SISTEM E-PAJAK DAN KEKUATAN ISOMORFIK TERHADAP KEPATUHAN PAJAK Nugraheni, Agustina Prativi; Sitoresmi, Mumpuni Wahyudiarti; Khabibah, Nibras Anny
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 2 (2024): JISAMAR (March-May 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i2.1484

Abstract

Tax revenue can be optimized when taxpayers comply with tax regulations. The government is taking various initiatives to make it easier for taxpayers to fulfill their tax obligations, including the use of electronic tax payment systems. The purpose of this study is to analyze the effects of attitude toward electronic taxation, adoption of electronic taxation, and isomorphism intensity on tax compliance. The research sample consists of SME taxpayers in Magelang. Data were collected by questionnaire and analyzed using SEM-PLS. The results indicate that attitude toward electronic taxation has a positive but not significant impact on tax compliance. On the other hand, the introduction of electronic tax payment system and isomorphic intensity affect tax compliance. This study contributes to the literature on electronic tax systems and tax compliance.
Analisis Perbedaan Rasio Fundamental Sebelum dan Pada Masa Pandemi Covid-19 Perusahaan Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Mileni Wahyu Nisa Oktavia; Nibras Anny Khabibah
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

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

Abstract

The Covid-19 pandemic has a critical effect on the global economy. There are many impacts felt by companies in Indonesia. The transportation area is one of the maximum affected industrial sectors. This has a look at ambitions to reveal whether or not there are variations in the fundamental ratios than at some stage in the Covid-19 pandemic in transportation organizations indexed at the Indonesia Stock Exchange. This study is quantitative research that uses a comparative approach. The sample used was determined by purposive sampling with a complete pattern of 17 organizations. Using statistics evaluation strategies with side the shapes of the Wilcoxon signed rank test and Paired samples test a look at wherein the statistic is processed with SPSS 20. The effect of this have a look at imply that there are variations in total assets turnover (TATO), current ratio (CR) and there aren’t any variations in debt to equity (DER), return on assets (ROA) and current ratio (CR) than and at some stage in the Covid-19 pandemic for transportation organizations indexed at the Indonesia Stock Exchange for the 2019-2020 period.Keywords: Covid-19 Pandemic, Fundamental Ratios, Different Test
THE EFFECT OF BOARD DIVERSITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN INDONESIAN MANUFACTURING COMPANIES Tri Lestari, Fina; Wahyudi, Muhamad; Khabibah, Nibras Anny
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.1181

Abstract

This study aims to examine the disclosure of corporate social responsibility in manufacturing companies in Indonesia as influenced by the diversity of the company's board of directors and board of commissioners. A total of 142 manufacturing companies listed on the IDX from 2017- 2021 became the population of this study. Purposive sampling was used in sample selection, resulting in a research sample of 42 companies. During the 5 (five) years of observation, 210 observations were obtained. The results showed that gender diversity characterized by the presence of women on the company's board had a negative effect on corporate social responsibility disclosure, age diversity characterized by the presence of a young board on the company's board had no effect on corporate social responsibility disclosure, and the diversity of the company's board education background with management and business education had a positive effect on corporate social responsibility disclosure.
Good Governance, Tourism Seasonality, Financial Performance, and Tax Compliance in Magelang Regency Sunaningsih, Suci Nasehati; Nugraheni, Agustina Prativi; Khabibah, Nibras Anny; Sitoresmi, Mumpuni Wahyudiarti; Simamora, Alex Johanes
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.2990

Abstract

This research examines the moderating effect of good governance (transparency, trust, ethics) on the effect of tourism seasonality-based financial performance on hotels and accommodations in Magelang Regency tax compliance. The sample includes 73 hotels and accommodations in Magelang Regency. This study measures five key variables of tourism seasonality-based financial performance, tax compliance behaviour, tax officer transparency, taxpayer trust in tax officers, and taxpayer ethics by questionnaires. Data analysis uses Structural Equation Modelling. Based on data analysis, transparency, trust, and ethics moderate the effect of tourism seasonality-based financial performance on tax compliance. The result indicates that good governance promotes transparency, trust, and ethics in profitable hotels and accommodations, which use their strong financial performance to pay and comply with taxes. This research provides evidence of seasonality-based financial performance, good governance, and tax compliance in hotels and accommodations.
Determinants of the poor household decision to own Micro-Small Enterprise (MSEs) Prijanto, Whinarko Juli; Sugiharti, Rr. Retno; Khabibah, Nibras Anny; Astutik, Erni Puji
JEJAK Vol. 17 No. 1 (2024): March 2024
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v17i1.3160

Abstract

Household empowerment is an effort to increase family income, especially for poor households. Entrepreneurial activities in the household are expected to encourage independence and social mobility in poor households. This novel research analysed the decision-making behaviour of households owning a business through the probability function of micro and small business owners in poor households in Magelang City. The study will have implications for the design of policy planning related to poverty alleviation, especially regarding increasing entrepreneurship in poor households. Using the 2019 SUSEE database obtained from the Government of Magelang, this study can be concluded that the higher the age and education of the head of a household the greater the opportunity to decide to own a business. The main factor that encourages poor households to own a business is the ease of access to capital. The research findings show that households that have access to credit are proven to be more motivated to own a business. In addition, the more dominant family members have cell phones, the more likely a household is to own a business. From this research, the policy implications that can be carried out are intensifying and ease of providing business capital for micro-enterprises, providing training and coaching, especially in starting businesses for poor households based on simple technology. Owning MSEs has the potential and opportunity to improve the welfare of poor households through business ownership in the form of micro and small businesses.
PENYELESAIAN MASALAH TUNGGAKAN PAJAK UNTUK OPTIMALISASI PENERIMAAN PAJAK BUMI DAN BANGUNAN DI BPPKAD KABUPATEN MAGELANG Romadhoni, Choirunisa; Khabibah, Nibras Anny; Priyono, Nuwun
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 2 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i2.2118

Abstract

ABSTRACT The purpose of this study was to identify the realization of revenues, contributions, causes, and efforts to settle arrears in the Land and Building Tax receipts at BPPKAD Magelang Regency. This study uses a qualitative descriptive method by answering questions from the formulation of the problem and using observation. Data collection techniques are through observation, documentation and interviews, then for analysis using descriptive analysis techniques. The results of the research conducted by the author indicate that the realization of Land and Building Tax receipts in 2017 and 2018 did not reach the set target, but for the following year it has reached the target. The contribution of PBB revenue to PAD has a percentage of 9.75% including the very low group. Factors that cause land and building tax arrears can be caused by errors from collectors or taxpayers. Efforts to overcome obstacles to land and building tax arrears such as creating a PBB receivable settlement team, approaching taxpayers, providing relief to taxpayers, conducting socialization to the public, increasing tax collection regulations, and updating data. Keywords: Revenue; Arrears; Land and Building Tax ABSTRAK Tujuan penelitian ini adalah untuk mengidentifikasi realisasi penerimaan, kontribusi, penyebab, dan upaya penyelesaian tunggakan dalam penerimaan Pajak Bumi dan Bangunan di BPPKAD Kabupaten Magelang. Penelitian ini menggunakan metode deskriptif kualitatif dengan menjawab pertanyaan dari rumusan masalah dan menggunakan observasi. Teknik pengumpulan data melalui observasi, dokumentasi dan wawancara, kemudian untuk analisis menggunakan teknik analisis deskriptif Hasil penelitian yang dilakukan penulis menunjukkan bahwa realisasi penerimaan Pajak Bumi dan Bangunan tahun 2017 dan tahun 2018 tidak mencapai target yang ditetapkan, namun untuk tahun berikutnya sudah mencapai target. Kontribusi penerimaan PBB terhadap PAD memiliki persentase 9,75% termasuk golongan sangat rendah. Faktor penyebab terjadinya tunggakan Pajak Bumi dan Bangunan dapat disebabkan karena dari kesalahan dari pemungut ataupun wajib pajak. Upaya untuk mengatasi kendala tunggakan pajak bumi dan bangunan seperti membuat tim penyelesaian piutang PBB, pendekatan dengan wajib pajak, memberikan keringanan kepada wajib pajak, mengadakan sosialisasi kepada masyarakat, menambah penertiban pemungut pajak, dan pemutahiran data. Kata Kunci: Penerimaan; Tunggakan; Pajak Bumi dan Bangunan
Co-Authors Alex Johanes Simamora Anggun Prihati Astutik, Erni Puji Atikah Laili Mukrimatin Axel Giovanni Ayuningtyas, Andini Dhanes Noor Viana Efa Suryaningsih eka kurniawati ernikawati, ernikawati Fachrunnisa, Zidni Husnia Faqiatul Mariya Waharini Febriyanti Rizqi Wulandari Febriyanti, Siti Griselda Enika Noora Rosalyni Hera Purwaningsih Intan Nurmaya Jihad Lukis Panjawa Jihad Lukis Panjawa Josin Sitinjak Lestyaningrum, Lilis Lilis Lestyaningrum Manurung, Herlina MILENI WAHYU NISA OKTAVIA Mileni Wahyu Nisa Oktavia Moonti, Roy Marthen Muhamad Wahyudi, Muhamad Mukrimatin, Atikah Laili Nugraheni, Agustina Prativi Nuwun Priyono Octisari, Sully Kemala Prijanto, Whinarko Juli RATNA SETYANINGSIH Regita Nur Susanti Reza Hening Wijaya Risma Usriyati Risma Wira Bharata Risma Wira Bharata Romadhoni, Choirunisa Rosalyni, Griselda Enika Noora Rr Retno Sugiharti Salsabila, Unik Hanifah Septiani, Yustirania Siti Afidatul Khotijah Siti Afidatul Khotijah, Siti Afidatul Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Sugiharti, Rr. Retno Suryatimur, Kartika Pradana Susilo, Ghina Fitri Ariesta Tri Lestari, Fina Utpala Rani Utpala Rani Utpala Rani