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All Journal Jurnal Akuntansi Indonesia JURNAL ECONOMIA Journal of Accounting and Investment Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Pemberdayaan Masyarakat Madani (JPMM) JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jati: Jurnal Akuntansi Terapan Indonesia Agregat: Jurnal Ekonomi dan Bisnis SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan Paradoks : Jurnal Ilmu Ekonomi International Journal of Indonesian Business Review SENMEA JIMEKA
Dewi Pudji Rahayu
Universitas Muhammadiyah Prof. DR. HAMKA
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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M-CASH: Simple Software for MSME Financial Report Management in an Effort to Support SDGs to Drive Economic Growth Cahyani, Meti Regita; Zulpahmi; Rahayu, Dewi Pudji; Larasati, Meita
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 1: March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i1.24973

Abstract

This research aims to design a simple website-based financial reporting software for MSMEs to be more advanced in supporting inclusive and sustainable economic growth in accordance with the Sustainable Development Goals (SDGs). The subject of this research is MSME players at the Tugas Ibu Foundation. This research uses secondary data in the form of financial data contained in the balance sheet and profit and loss. The data analysis technique uses descriptive methods. The research method uses research and development (R&D) with a 4D development model modified into 3D by going through several stages, namely defining, design, and development. The results of this study are in the form of simple web-based M-CASH software that can help MSME actors record financial reports.
Pengaruh Komisaris Independen, Komite Audit, Board Gender Diversity, dan CSR terhadap Tax Aggressiveness pada Perusahaan Kompas100 Sebelum dan Selama Pandemi Aisah Amalia Rizki; Dewi Pudji Rahayu; Meita Larasati
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 21 No. 2 (2023): KOMPARTEMEN, Vol 21 No 2, September 2023
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.18614

Abstract

This study aims to determine the effect of independent commissioner, audit committee, board gender diversity, and CSR on tax aggressiveness The population and sample in this study were KOMPAS100 index companies listed in Indonesian Stock Exchange before and during the Covid-19 pandemic for the 2018-2021 period. The sampling technique of this study was using purposive sampling technique. The number of research samples before the Covid-19 pandemic was 69 samples and during the Covid-19 pandemic was 85 samples. The data analysis technique used in this study is multiple linear regression. Before the Covid-19 pandemic, it was found that independent commissioner, audit committee, board gender diversity, and firm size had no impact on tax aggressiveness, while CSR and leverage had an impact on tax aggressiveness. During the Covid-19 pandemic, it was found that CSR, board gender diversity, leverage, and firm size had no impact on tax aggressiveness, while the independent commissioner and audit committee had an impact on tax aggressiveness.
Co-Authors Aisah Amalia Rizki Akbari, Deni Adha Akmaliyah, Nurus Shobah Andika Bagus Pambudi Arrasid, Jundi Cahyani, Meti Regita Deni Adha Akbari Edi Setiawan Elly Wardani, Elly Ema Dewanti Enong Muiz Farhana, Farhana Farhana Ladeska, Vera Larasati, Meita Marlena, Leni Meita Larasati Mila Indriastuti Muiz, Enong Nugroho, Arif Widodo Nurus Shobah Akmaliyah Pambudi, Andika Bagus Rahmatika, Sucitra Resti Sintya Sari Rini Prastiwi Rismaya Fitria, Rema Rizki, Aisah Amalia Sari, Resti Sintya Septiana, Mila Susi Susanti Sutarman, Asep Ul Albab, Farah Nisa Zulpahmi Zulpahmi, Zulpahmi