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All Journal Kinerja Zenit The Indonesian Accounting Review Jurnal Akuntansi Bisnis AKUNTANSI DEWANTARA Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) ACCRUALS (Accounting Research Journal of Sutaatmadja) Patria : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi JAKPI SWARNA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Pada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Akuntansi Fairness Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Ita Salsalina Lingga
Universitas Kristen Maranatha
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Pelatihan Penyusunan Laporan Keuangan Gereja GBKP sesuai ISAK 335: Pendekatan Metode Diskusi Interaktif dan Demonstrasi Ita Salsalina Lingga; Joni Joni; Tan Ming Kuang; Lauw Tjun Tjun; Elyzabet Indrawati Marpaung; Candra Sinuraya; Maria Natalia; Sinta Setiana; Endah Purnama Sari Eddy; Ollin Flajuanta Tjando; Vania Marleen; Keith Yohanes Reinhart
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 7 (2026): SWARNA : Jurnal Pengabdian Kepada Masyarakat, Juli, 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v5i7.3574

Abstract

Nonprofit organizations such as churches have a moral and institutional obligation to manage their finances transparently and accountably to their entire congregation. However, many churches face limited human resource capacity in accounting and financial reporting. Maranatha Christian University, in collaboration with the Batak Karo Protestant Church, held a community service activity aimed at improving the accounting literacy of GBKP administrators through a training approach on preparing church financial reports in accordance with ISAK 335 based on interactive discussion method and live demonstrations. A total of 18 participants were involved in their program. An evaluation instrument in the form of a comprehension test was administered before and after the training to quantitatively measure the program’s effectiveness. The data obtained showed a significant improvement in understanding (94%) of participants after participating in the training series. The live demonstration approach was deemed capable of simplifying technical accounting concepts to make them more easily understood by participants with non-accounting backgrounds. These findings confirm that improving the understanding of accounting concepts and the ability to prepare financial reports for church communities depends heaviliy on the selection of appropriate and contextual delivery methods. This program is expexted to become a reference model for nonprofit organizations.
IFRS Implementation in Management Accounting Systems: A Systematic Review on Financial Reporting Quality Ita Salsalina Lingga; Yassine Oubahou; Khalid El Ouafa
Fairness Vol. 1 No. 2 (2025)
Publisher : Generate Digital Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-fr.2025.1(2)-03

Abstract

Objective: This study examines the implementation of International Financial Reporting Standards (IFRS) and its impact on the quality of financial reporting, with an emphasis on the role of management accounting systems (MAS).Research Design & Methods: This study uses a systematic literature review (SLR) approach, analyzing various findings from articles indexed in Scopus (Q1–Q4) with the basic keywords IFRS, quality of financial statements, and management accounting system, focusing on quantitative and qualitative findings related to the adoption of IFRS.Findings: The results show that IFRS adoption generally improves accounting quality by reducing earnings management, increasing loss recognition, and strengthening investor confidence. However, the effectiveness of IFRS remains limited in countries with weak law enforcement and low institutional readiness. Evidence from Russia and Ukraine shows that partial implementation limits the expected benefits, while Germany's two-tier enforcement system effectively detects but fails to prevent future reporting irregularitiesImplications & Recommendations: Organizations need to strengthen internal controls, audit mechanisms, and management accounting systems to ensure that the adoption of IFRS results in substantial quality improvements. Policymakers need to provide regulatory clarity, capacity building, and encourage digital innovation to support accurate reporting.Contribution & Value Added: This study provides cross-country insights into how IFRS interacts with management accounting practices, emphasizing that the success of IFRS depends on institutional capacity, governance quality, and technology integration.
Perubahan Perilaku Wajib Pajak Dalam Perencanaan Pajak Pasca Implementasi Sistem Coretax Ita Salsalina Lingga; Budi Ismanto Prasetyo; Dadang Wahyudi Wahyu; Muhammad Lutfi Ulfa
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 8 No. 1 (2026)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v8i1.15577

Abstract

Tax planning is regarded as a form of tax avoidance, but if tax avoidance is carried out aggressively, it can be categorized as tax evasion. The implementation of the Coretax system is considered capable of preventing tax evasion behavior that has been widely practiced, thereby increasing tax compliance. There has not been much research conducted regarding the impact of Coretax implementation on tax avoidance behavior. This has prompted the conducting of this research with the aim of proving whether changes in tax planning behavior are influenced by perception of transparency and perception of tax audit risk. PLS-SEM was chosen as the method used in data processing with results showing that changes in tax planning behavior are influenced by perception of transparency and perception of tax audit risk. It is proven that the perception of tax audit risk has a greater influence compared to the perception of transparency. Concerning about the risk of future audits have a greater impact on taxpayers’ behavior in tax planning therefore prefer choosing not to engage in aggressive tax planning.
Co-Authors Alyssa, Carmen Tiffany Budi Ismanto Prasetyo Candra Sinuraya Christine Dwi Karya Susilawati Christy, Lovena Clairine Agelica Riona Saputra Clairine Angelica Riona Saputra Crystalin, Aura Regia Dadang Wahyudi Wahyu Debbianita Dwistia , Reynald Emmanuel Eddy, Endah Purnama Sari Eiren Eunike Elisabect Elisabect Elyzabet Indrawati Marpaung Elyzabet Indrawati Marpaung Endah Purnama Sari Eddy Enny Prayogo Enrico Goiyardi Erna Erna Excel, Alexander Fadillah, Anita Nur Hanny Hanny Herman Kambono Herman Kambono I Nyoman Agus Wijaya I Nyoman Agus Wijaya Irawan Perdanaputra Kaidun Joni Joni Jovi, Christian Julianetta, Vennecia Keith Yohanes Reinhart Khalid El Ouafa Kristiana, Stefanie Lauw Tjun Tjun Lidya Agustina Lidya Agustina Maria Maria Maria Natalia Meiliana, Yohana Muhammad Lutfi Ulfa Muhammad Rifaldy Herdiatna Nunik Lestari Dewi Nunik Lestari Dewi Nunik Lestari Dewi Nunik Lestari Dewi Oktavianti Oktavianti Ollin Flajuanta Tjando Prayogo, Enny Ranesa Thedya Rapina . Rini Handayani Rosa Cristiana Septya Nyman Saputra, Clairine Agelica Riona Se Tin SETIN, SETIN Siahaya, Princessa Sinta Setiana SRI RAHAYU Sri Watini Steven Asher Suwandi, Andrew Matthew Suying Sumantri Tan Ming Kuang Tantya, Fiorin Thedya, Ranesya Tjandra, Felicia Giovanni Tjun , Lauw Tjun Vania Marleen Verani Carolina Vinny Stephanie Hidayat Wayan Feri Permana Widjaja, Kanisius Kevin Yassine Oubahou Yayi Suryo Prabandari Yenni Carolina Yohana Meiliana