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All Journal Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Owner : Riset dan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Ilmu Manajemen dan Akuntansi Terapan Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Masyarakat Berdaya dan Inovasi Bubungan Tinggi: Jurnal Pengabdian Masyarakat EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Anugerah: Jurnal Pengabdian Kepada Masyarakat Bidang Keguruan dan Ilmu Pendidikan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Studi Ilmu Manajemen dan Organisasi Nursing Care and Health Technology Journal (NCHAT) Al-Kawakib Disclosure: Journal of Accounting and Finance Jurnal Literasi Akuntansi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) El-Rusyd Journal of Business Studies and Management Review Jurnal Pemberdayaan Ekonomi Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Indonesian Journal Economic Review (IJER) Jurnal Fairness Journal AK-99 SINAU : Jurnal Ilmiah Pendidikan dan Pembelajaran International Journal of Midwifery and Health Sciences Malewa: Journal of Multidisciplinary Educational Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Serat Acitya International Journal of Law, Policy and Governance Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial Jurnal Pengabdian Mandiri Jurnal Wicara Desa Jurnal Akuntansi
Indriani, Rini
Department Of Accounting, Faculty Of Economic, Universitas Bengkulu
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The Effect Of Corporate Governance And Political Connections On The Application Of Conditional Conservatism (Study On Non-Financial Companies Registered In Indonesian Stock Exchange In 2012-2018) Herawansyah, Herawansyah; Indriani, Rini; Sitorus, Nadine Nathasya
Disclosure: Journal of Accounting and Finance Vol. 1 No. 1 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (834.451 KB) | DOI: 10.29240/disclosure.v1i1.3201

Abstract

This study aimed to examine the effect of corporate governance and political connections on the application of conditional conservatism. The sample in this study are non-financial companies listed on Indonesia Stock Exchange period 2012-2018. The number of samples in this study were 82 non-financial companies. Data analysis was performed with multiple regression analysis. The result of study showed that board of commissioner, audit committee size, audit committee independence, and institutional ownership have an effect on conditional conservatism. This study also has a result that political connections have a negatif influence on conditional conservatism. It means more higher the companies have indicated by political connections, the lower the application of conditional conservatism. Variable board of director, independence commissioner, auditor expertise, the quality of the accounting firm which is proxied by BIG4, and managerial ownership have no effect on conditional conservatism.
The Role of ESG in Moderating Corporate Tax Avoidance and Firm Value Kriswanti, Mantini; Indriani, Rini
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4440

Abstract

Purpose: This study intends to examine how tax avoidance correlates with firm value, considering ESG factors as variables that influence the relationship. Methodology/approach: This study uses Ordinary Least Squares (OLS) Regression based on a sample of 47 companies traded on the IDX covering 2018 to 2023, by starting the analysis in 2017. The sampling method used is purposive sampling. To measure tax avoidance, this study uses CETR (Cash Effective Tax Rate), GETR (GAAP Effective Tax Rate), and BTD (Book-Tax Difference), while the evaluation of firm value is done through Tobin's Q. ESG rating is used to assess ESG performance. Results/findings: Tax avoidance with CETR has no significant effect on firm value, while GETR has a significant negative impact. In contrast, BTD shows a positive correlation. ESG as a moderator has no significant effect on CETR and BTD, but strengthens the negative impact of GETR on firm value. Conclusions: The impact of tax avoidance on firm value depends on the measurement method. ESG does not consistently weaken the relationship between tax avoidance and firm value. Limitations: The limitations of this study include research methods that do not fully address the statistical problems of autocorrelation and heteroscedasticity. Contribution: This study adds insight into the role of ESG in the relationship between tax avoidance and firm value. The results can serve as a guide for managers, investors, and regulators in evaluating tax strategies, sustainability, and firm valuation.
Model Edukasi Pajak UMKM: Studi Kasus Liquid Fotocopy Kota Bengkulu Putra, Danang Adi; Indriani, Rini; Midiastuty, Pratana Puspa; Suranta, Eddy; Rahmat, Agus
Jurnal Pemberdayaan Ekonomi Vol. 4 No. 2 (2025): Agustus
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpe.v4i2.4991

Abstract

Purpose: This study aims to provide training and guidance to Small and Medium Enterprises (MSMEs) on accounting practices, tax calculation, and tax reporting to foster business growth and ensure compliance. Methodology/approach: This study focuses on Liquid Fotocopy, a small business in Bengkulu that provides office supplies and photocopy services. The training included lectures, practical exercises, and Q&A sessions to address challenges in accounting and tax reporting, along with hands-on guidance on bookkeeping and tax calculations. Results/findings: The training enhanced the participants' understanding of accounting practices, allowing them to separate personal and business finances, track revenues and expenses, and calculate taxes accurately. This helps businesses gain insights into their financial performance and make informed decisions. Conclusions: The program effectively addressed gaps in accounting and tax-reporting practices for liquid photocopying. With the acquired knowledge, the business is now better positioned to manage its finances and fulfill its tax obligations. Limitations: This study was limited to a single SME, and the findings may not apply universally to businesses in different sectors or regions. Contribution: This study enhances financial literacy and tax compliance in MSMEs. It provides practical solutions for MSMEs to improve financial management and supports policy efforts to strengthen Indonesia's financial sector.
Pelaporan, Pengelolaan, dan Pemanfaatan Aset Desa untuk Kesejahteraan Masyarakat Desa Pratana Puspa Midiastuty; Eddy Suranta; Robinson Robinson; Rini Indriani; Danang Adi Putra; Mentari Gita Puspita
Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial Vol. 2 No. 3 (2025): Agustus : Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karya.v2i3.1989

Abstract

This study aims to improve the understanding of village asset management, reporting, and utilization among officials in Tapak Gedung, Bengkulu, Indonesia. Conducted through a community service program, it involved training and mentoring to enhance officials' capacity to manage village assets according to legal regulations. The program included workshops, discussions, and feedback to assess participants' understanding of asset management and its role in community welfare. The study found significant improvements in participants' knowledge and skills, particularly in managing and reporting village assets like land and buildings. The findings highlight that training in asset management and reporting is essential for promoting transparency, accountability, and informed decision-making in village governance. However, challenges such as limited infrastructure and varying participant comprehension were encountered. The study emphasizes the need for continued support and capacity-building for sustainable asset management in village development. It is limited to one village and does not address challenges faced by others in Indonesia.
Simple Financial Recording Training Using Excel For Vocational School Students Putra, Danang Adi; Midiastuty, Pratana Puspa; Suranta, Eddy; Indriani, Rini; Robinson, Robinson
Jurnal Pengabdian Mandiri Vol. 2 No. 1 (2025): June
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/mandiri.v2i1.897

Abstract

This training aims to improve the financial recording skills of Vocational High School (SMK) students through the use of Microsoft Excel as a practical tool. The problem that is often faced by vocational school students, especially majoring in accounting or business, is the lack of understanding and skills in conducting financial recording systematically and efficiently. In this activity, participants were trained starting from the introduction of the basic functions of Excel, the creation of simple financial report formats, to the use of basic formulas such as SUM, IF, and VLOOKUP to support basic accounting processes. This training was carried out in the form of an interactive workshop for two days with lecture methods, hands-on practice, and discussion. The results of the evaluation showed an increase in students' understanding and skills in compiling daily and monthly financial reports using Excel. This activity also encourages students to be better prepared to face the needs of the world of work, especially in the fields of administration and finance. With a hands-on approach, this training has a positive impact on the mastery of basic technology and accounting for vocational school students.
Pengaruh Teknologi Internet Dalam Perkembangan Karakter Siswa SMPN 3 Jember Putra, Zhidan Z.; Fuddah, Lutfiaul; Indriani, Rini; Wulandari, Rahmah; Mahardika, I Ketut; Fadilah, Rizka Elan; Yusmar, Firdha
SINAU: Jurnal Ilmiah Pendidikan Dan Pembelajaran Vol 1 No 2 (2023): SINAU | April 2023
Publisher : PT. Lancar Media Komunikasi

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

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh teknologi internet terhadap pengembangan karakter siswa di lembaga sekolah menengah pertama yang dilakukan di SMPN 3 Jember. Dalam penelitian ini kami menggunakan metode kualitatif. Teknologi internet memiliki pengaruh yang sangat besar pada semua aspek. Salah satu aspek teknologi internet adalah teknologi informasi di mana keberadaan teknologi internet dalam informasi menjadikan era globalisasi di mana era tersebut sangat mudah diakses sehingga mengakibatkan kerentanan, terutama pada pengembangan karakter siswa sekolah menengah pertama. Dapat dikatakan bahwa jika informasi melalui teknologi internet sangat mudah diakses, itu akan berdampak buruk pada pengembangan karakter. Metode kualitatif yang digunakan dalam penelitian ini adalah studi literatur, dan pendekatan sosiologis dan penerapan teori psikologi perilaku
Analysis of the Alignment of the Fiqh Teaching Module with 21st-Century Skills Yemmardotillah, M.; Indriani, Rini; Pismawenzi, Pismawenzi; Darlis, Ahmad
El-Rusyd Vol. 9 No. 1 (2024): June
Publisher : Sekolah Tinggi Ilmu Tarbiyah (STIT) Ahlussunnah Bukittinggi

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

Abstract

Teaching modules are instructional tools containing lesson plans that guide the learning process to achieve specific Learning Outcomes. This research aims to evaluate the alignment of fiqh teaching modules with 21st-century skills. The research uses a qualitative method with a case study approach, and data were obtained from Islamic Senior High School fiqh teaching modules. Data analysis involved qualitative techniques, including data reduction, data presentation, and conclusion drawing. Findings show that the fiqh teaching module integrates 21st-century skills, specifically character education, Higher-Order Thinking Skills (HOTS) , literacy, and 4C (critical thinking, creativity, communication, and collaboration). Character education includes values like religiosity, independence, cooperation, nationalism, and integrity. HOTS is embedded through operational verbs such as analyze, evaluate, and compare in lesson planning and assessments. Literacy components encompass basic, media, technological, and visual literacies, while the 4C are demonstrated through discussions, presentations, and group activities.
Systematic Literature Review (SLR): Tren Dan Kesenjangan Literatur Dalam Riset Akuntansi Terkait Pajak Daerah di Indonesia Zara, Zebby; Indriani, Rini; Midiastuty, Pratana Puspa
Serat Acitya Vol. 14 No. 2 (2025): Oktober:Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/nsy41e26

Abstract

Penelitian ini bertujuan untuk memetakan tren dan mengidentifikasi kesenjangan penelitian terkait pajak daerah di Indonesia melalui pendekatan Systematic Literature Review (SLR). Proses identifikasi artikel dilakukan dengan mengikuti pedoman PRISMA dan menggunakan strategi pencarian SPIDER. Dari hasil seleksi, diperoleh artikel yang memenuhi kriteria inklusi untuk dianalisis lebih lanjut. Hasil penelitian menunjukkan bahwa tren publikasi pajak daerah meningkat hingga tahun 2022, kemudian menurun pada 2023 dan 2024. Sebagian besar artikel terbit pada jurnal akreditasi SINTA 3–5, sementara kontribusi di jurnal bereputasi tinggi masih terbatas. Dari sisi metodologi, penelitian lebih banyak menggunakan pendekatan kuantitatif dengan data survei, sedangkan eksplorasi metode kualitatif dan campuran masih jarang ditemukan. Unit analisis penelitian umumnya berfokus pada pemerintah daerah dan wajib pajak, dengan minimnya perhatian pada aspek sosial budaya masyarakat. Kesenjangan penelitian terlihat pada keterbatasan topik, homogenitas metodologi, indikator yang belum beragam, distribusi geografis yang timpang, serta rendahnya kualitas publikasi. Penelitian ini berimplikasi pada perlunya arah baru riset pajak daerah yang lebih inovatif, inklusif, serta berbasis tata kelola dan pelayanan publik yang berkeadilan.
Pemberdayaan Masyarakat Desa Melalui Pembangunan Infrastruktur Sosial dan Edukasi di Desa Samaenre Asisah, Nur; Asriani, Fenda; Asan, Asan; Pramawati, Neli; Pebriansa, Muh. Aksan Pebriansa; Vani, Nur; Indriani, Rini; Alkiana, Riska Sisilia; Sapril, Sapril; Intan, Nur; Hakiki, Nurul; Saguni, Dewi Sulfa
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.4296

Abstract

Rural development plays an important role in improving community welfare and equitable development in Indonesia. Samaenre Village, which has abundant natural resource potential, still faces a number of challenges in terms of education, infrastructure, and health. This study aims to provide solutions to four main problems: the unavailability of school name gates, unclear hamlet boundaries, lack of education about healthy snacks, and low literacy skills of students at SDN 1 Samaenre Village. The methods used include data collection through observation and interviews, as well as the implementation of a structured community empowerment program. The results of the community service show that the construction of school gates helps strengthen school identity, the affirmation of hamlet boundaries reduces the potential for administrative conflict, education about healthy snacks increases students' awareness of the importance of nutritional intake, and literacy assistance successfully improves students' literacy skills. This program has a positive impact on improving the quality of education, health, and welfare of the Samaenre Village community.
PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS, KESADARAN PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK BADAN Refnini, Refnini; Indriani, Rini; Aprila, Nila
JURNAL FAIRNESS Vol. 6 No. 1 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.91 KB) | DOI: 10.33369/fairness.v6i1.15115

Abstract

The purpose of the research was to prove the influence knowledge of tax, service quality of tax officers and awareness of taxpayers toward compliance of corporate taxpayer in Bengkulu City.The sample corporate taxpayer in Bengkulu City which taken by accidental sampling. The samplings are 83 respondents. The method of the data analysis used multiple regression analysis.The results from the data analysis showed that: understanding of tax, the service quality of tax officers and the awareness of taxpayers have positive and significant effect toward compliance of corporate taxpayers.
Co-Authors Abditama Srifitriani Ade Adriadi Adista Anbarani Putri Zaman agus rahmat Ahmad Darlis Alkiana, Riska Sisilia Andina, Ariane Satri Anita Indria Anugerah, Rafi Aprila, Nila Apteerizko Dwi Kusumaputra Arianto, Tezar Arono Arono Arrizkie, Mahrizan Asan, Asan Ashar Muda Lubis Asisah, Nur Asnia Zainuddin Asriani, Fenda Asrizal Paiman Asrizallis Asrizallis, Asrizallis Azra Nurul Atthahirah Danang Adi Putra Darmawan Ikhlas Fadli Deasy Emalia Devanus Abelingga Dewi Handayani Eddy Suranta Eddy Suranta Eddy Suranta Fachruzzaman - Fachruzzaman, Fachruzzaman Fauzi, Rizki Febriana, Nucke Fherza Azh Zahra Firdha Yusmar Fitranita, Vika Fitri , Alya Fuddah, Lutfiaul Gina Nur’alia Hakiki, Nurul hasdiana, hasdiana Herawansyah, Herawansyah Heryawati, Elma Husaini⁴, Husaini⁴ I Ketut Mahardika Isny Deslyani Kamaludin Kamaludin Kamaludin Kamaludin Kamelia Astuty Khairuddin - Kinanti Ananda Kriswanti, Mantini Kurnia, Meydica Indah Kurniati Karim Laras Pratiwi Lisa Trina Arlym Lutfiaul Fuddah M. Yemmardotillah Mediastuty, Pratana Puspa Mega Ilhamiwati Mentari Gita Puspita Merita Tri Resky Midiastuty, Pratana Puspa Muhammad Nur Muzaki, Syafira Putri Muzanip Alperi Nadine Nathasya Sitorus Nadrah, Nadrah Nila Aprilia Nisrina Rihhadatul Aisy Novita Sari Nur Intan, Nur Nurcewy, Sania Pebriansa, Muh. Aksan Pebriansa Pismawenzi, Pismawenzi Pramawati, Neli Pratana Puspa Mediastuty Pratana Puspa Midiastuty Pratana Puspa Midiastuty Pratana Puspa Midiastuty Putra, Danang Adi Putra, Zhidan Z. Putri Gatria Raisha Ariani Putri, Lisa Karena Putri, Nucke Febriana Rahmadini, Dita Rahmah Wulandari RAHMI, ELVI Refnini, Refnini RINI FEBRIANTI Rizka Elan Fadilah, Rizka Elan Rizki Marfirani Amalia Robiansyah, Anton Robiansyah, Anton Robinson robinson Robinson robinson Rukmaini Saguni, Dewi Sulfa Saibatul Aslamiah, Saibatul Saiful Salastri Rohiat Sani, Ardi Alam Sapril Sapril, Sapril Saputra, M. Rizal Eka Setiorini, Hesti Shagita, Alya Fitri Sherly, Elvis Nopriyanti Sipriyadi Sitorus, Nadine Nathasya Sriwidharmanelly Sriwidharmanelly Suranta, Eddy Tifanny Suhendra Hardiansyah Vani, Nur Vika Fitranita Witri Ariyanti Wulandari, Rahmah Yulida, Khoiro Zaman, Adista Anbarani Putri Zara, Zebby Zhidan Z. Putra