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Desy Nur Pratiwi
Insitut Teknologi Dan Bisnis AAS Indonesia
Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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EDUKASI PERPAJAKAN UNTUK UMKM UPPKS KARTINI Yuwita Ariessa Pravasanti; Suprihati Suprihati; Desy Nur Pratiwi; Tino Feri Efendi; Rukmini Rukmini
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 1 (2022): BUDIMAS : VOL. 04 NO. 01, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i1.4268

Abstract

Tujuan dan target dari kegiatan pengabdian kepada masyarakat ini adalah dengan adanya kegiatan ini dapat menambah pengetahuan dan keterampilan kepada masyarakat khususnya UMKM UPPKS Kartini tentang pajak. Dengan pengetahuan yang cukup, maka peserta dapat mengetahui mendapatkan NPWP, membayar pajak, dan melakukan kewajiban perpajakan lainnya. Mitra dalam kegiatan pengabdian ini adalah anggota UPPKS Kartini. UPPKS Kartini adalah UMKM yang terletak di Desa Ngoto, Kecamatan Kiswantoro Kabupaten Wonogiri. Untuk mencapai tujuan dan target program PKM ini, maka mitra akan diberi pelatihan di Balai Desa Ngroto. Target luaran yang diharapkan adalah masyarakat teredukasi untuk melakukan kewajiban perpajakan sebagaimana mestinya.
EDUKASI INVESTASI SEDARI DINI DENGAN FINANCIAL PLANNER UNTUK SISWA SMKN JENAWI KARANGANYAR JAWA TENGAH Maya Widyana Dewi; Yuwita Ariessa Pravasanti; Desy Nur Pratiwi; Iin Emy Prastiwi; Tira Nur Fitria; Aly Muhammad Azmi; Wulan Widia Astutik
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 2 (2022): BUDIMAS : VOL. 04 NO. 02, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i2.5823

Abstract

Kegiatan pengabdian ini bertujuan untuk memberikan edukasi investasi dini dengan perencanaan keuana untuk siswa SMKN Jenawi Karanganyar Jawa Tengah. Metode kegiatan pengabdian ini menggunakan metode ceramah (presentasi) untuk memberikan penyuluhan materi kepada siswa sekolah menengah kejuruan dengan memfokuskan ruang lingkup pengertian investasi, manfaat investasi, serta tips dan trik dalam memilih investasi yang aman. Kegiatan pengabdian dilaksanakan pada hari Senin, 23 Mei 2022 di aula sekolah SMK Negeri Jenawi Karanganyar. Hasil kegiatan menunjukkan bahwa para peserta kegiatan yang merupakan siswa kelas 9 mengikuti kegiatan dengan seksama dan antusias serta terlibat aktif dalam kegiatan yang diberikan oleh dosen Akuntansi dan Perpajakan ITB AAS Indonesia selaku narasumber kegiatan pengabdian. Dengan terselenggaranya ini diharapkan memberikan dampak positif kepada para siswa untuk memanfaatkan keuangan yang dimilikinya dengan cara yang baik dan positif sehingga para peserta (siswa) mendapatkan gambaran dalam memilih dan melakukan investasi sejak dini dan tidak terjerumus ke dalam keadaan investasi penipuan. Selain itu, persiapkan generasi muda sejak dini untuk mencapai tujuan keuangan mereka di masa depan. Untuk kegiatan selanjutnya diharapkan dapat memberikan pelatihan dan praktek secara langsung untuk meningkatkan pengetahuan mengenai investasi.
ANALISIS KETERKAITAN ANTARA KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI STAFF DAN KUALITAS LAPORAN KEUANGAN DAERAH (Studi Empiris Kecamatan Banjarsari Surakarta) LMS Kristiyanti; Timur Angin Prasetyo Putri; Desy Nur Pratiwi
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.10149

Abstract

This study aims to examine the effect of human resource competence, application of regional financial accounting systems and staff competence on the quality of regional financial reports. The research sample used was staff working in the Banjarsari sub- district in Surakarta City. The sampling method used purposive sampling method. With the method of data analysis using multiple regression analysis with a significance level of 5 percent, which was processed using the Statistical Package for Social Science (SPSS) Version 23 program. The results of this study indicate that the Competence of Human Resources does not affect the Quality of Financial Statements while the Application of the Regional Financial Accounting System and Staff Competence influences the Quality of Financial Statements.
Analisis Strategi Akuntansi Manajemen dan Pengaruhnya Terhadap Volume Penjualan PT Solo Murni Intania Maharani; Desy Nur Pratiwi; Yuwita Ariessa Pravasanti
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.2928

Abstract

This research aims to determine the influence of management accounting strategies in increasing sales volume at PT Solo Murni. The strategies studied include management accounting information system, promotion and brand image. The type of data used in this study is primary data in the form of questionnaires that are shared against samples that have been calculated by slovin formula so that a total of 110 employees of PT Solo Murni were obtained on ppic staff, production administration, and supervisors as samples.The data analysis method used in this study is Multiple Linear Regression using SPSS (Statistical Packages for the Social Science) version 23.00. The results of the data analysis showed that partially management accounting information system and brand image had a significant impact on sales volume at PT Solo Murni. Meanwhile, partial promotions have no effect and are insignificant to sales volume. Simultaneous testing of all three variables showed that management accounting system, promotion and brand image significantly affected 54.9% of sales volume at PT Solo Murni. Thus, other innovative strategies are needed in order to increase sales volume at PT Solo Murni.
PENGARUH PENERAPAN BALANCE SCORECARD TERHADAP KINERJA PERUSAHAAN (Studi Empiris Pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Tahun 2019-2021) Marsetya Nabilla Purnama; Desy Nur Pratiwi; Darmanto Darmanto
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.10091

Abstract

This study aims to determine the effect of implementing the balanced scorecard on company performance. The population of this research is the food and beverage sub-sector manufacturing companies listed on the Indonesia stock exchange for the period 2019 – 2021. This study used purposive sampling. The samples obtained amounted to 57 samples. This study uses secondary data. Methods of data analysis using descriptive statistical tests and classic assumption tests (normality test, multicollinearity test, heteroscedasticity test, and correlation). To test the hypothesis in this study using multiple linear regression analysis, namely the F test, t test, and test the coefficient of determination (R2). The results of this study are that the financial perspective has a significant effect on company performance. The customer perspective has a significant effect on company performance. From the perspective of internal business processes, it also has a significant effect on company performance. Meanwhile, the learning and growth perspective also has a significant effect on company performance.
DETERMINAN HARGA SAHAM: PERAN SENTIMEN INVESTOR, TINGKAT INFLASI, DAN PENGUNGKAPAN SUSTAINABILITY REPORT Ratih Wahyuningsih; Desy Nur Pratiwi; Suhesti Ningsih
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/fjenk050

Abstract

This study examines the influence of investor sentiment, inflation rates, and sustainability report disclosures on stock prices of energy sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. This study employs a quantitative approach, with data collected using the documentation method. The sampling technique in this study used purposive sampling, resulting in a sample of 24 companies with 58 data points. The data used were secondary data, specifically financial statements, annual reports, stock prices, and inflation data. The data sources in this research come from the official website of the Indonesian Stock Exchange, namely www.idx.co.id and the official website of BPS Statistics Indonesia, namely www.bps.go.id. The data analysis methods used included descriptive statistical tests, tests of classical assumptions, and hypothesis testing, which consisted of multiple linear regression analysis, the F-test, the t-test, and the multiple coefficients of determination test. The test results indicate that the sustainability report disclosure variable influences stock prices. However, when analyzed individually, the investor sentiment and inflation rate variables do not influence stock prices. These findings highlight the importance of sustainability report disclosure as a factor of investors consider in making investment decisions, given that such disclosure has been shown to influence stock prices.
DETERMINAN HARGA SAHAM PADA PERUSAHAAN PERBANKAN: PERAN KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, DAN PROFITABILITAS Retno Indah Kusuma Dewi; Desy Nur Pratiwi; Yuwita Ariessa Pravasanti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 4 (2026): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/zxhcfd70

Abstract

This study aims to analyze the influence of independent commissioners, institutional ownership, and profitability on stock prices in banking companies listed on the Indonesia Stock Exchange for the 2022–2025 period. This study uses a quantitative approach with secondary data obtained from company annual reports and stock price data. The research sample was determined using a purposive sampling method. Data analysis was performed using multiple linear regression using SPSS version 27 software, which includes descriptive statistical analysis, classical assumption tests, coefficient of determination tests, F tests, and t tests. The results show that, partially, independent commissioners have a negative and significant effect on stock prices, while institutional ownership and profitability have a positive and significant effect on stock prices. Simultaneously, independent commissioners, institutional ownership, and profitability have a significant effect on stock prices in banking companies listed on the Indonesia Stock Exchange.
Faktor-faktor Yang Memengaruhi Kualitas Laporan Keuangan Pemerintah: Moderasi Kompetensi Sumber Daya Manusia di BPKAD Kota Surakarta Anita Nurhidayah; Maya Widyana Dewi; Desy Nur Pratiwi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19975

Abstract

This study was conducted with the aim of partially determining the effect of understanding government accounting standards and internal control systems on the quality of financial reports with human resource competency as a moderating variable at the BPKAD of Surakarta City. The population was all 85 employees working at the BPKAD of Surakarta City. The sampling technique used purposive sampling, resulting in a sample of 74 employees. This type of research is quantitative with primary data. Data collection techniques used questionnaires. Data analysis methods used descriptive respondent data, validity tests, reliability tests, and classical assumption tests (normality tests, multicollinearity, heteroscedasticity, and autocorrelation). Hypothesis testing used multiple linear regression tests, F tests, t tests, coefficient of determination tests (adjusted R2) and moderated regression analysis tests. The results of this study are that partially understanding government accounting standards has a positive and significant effect on the quality of financial reports, internal control systems have a positive and significant effect on the quality of financial reports, human resource competency cannot strengthen the effect of understanding government accounting standards on the quality of financial reports, and human resource competency cannot strengthen the effect of internal control systems on the quality of financial reports. Keywords: Financial Report Quality, Human Resource Competence, Internal Control Systems, Understanding of Government Accounting Standards.
PENGARUH PENERIMAAN PAJAK REKLAME, PAJAK RESTORAN DAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA SURAKARTA TAHUN 2020-2024 Diva Tiara Saraswati; Desy Nur Pratiwi; Rukmini Rukmini
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/5xx8ke47

Abstract

This study aims to examine the effect of advertisement tax revenue, restaurant tax revenue, and hotel tax revenue on Regional Original Revenue (PAD) of Surakarta City for the period 2020–2024. This research uses secondary data collected through documentation and literature review methods. The analytical techniques employed in this study are multiple linear regression analysis and the coefficient of determination (Adjusted R²) using SPSS version 25. The population in this study consists of monthly realization reports of advertisement tax, restaurant tax, hotel tax, and Regional Original Revenue (PAD) of Surakarta City for 2020–2024 obtained from the Regional Revenue Agency (Bapenda) of Surakarta City, totaling 60 observations, with saturated sampling used as the sampling technique. The results show that advertisement tax revenue has a positive and significant effect on PAD, restaurant tax revenue also has a positive and significant effect on PAD, while hotel tax revenue does not have a significant effect on PAD. Furthermore, the Adjusted R² value of 94.5% indicates that 94.5% of the variation in PAD can be explained by advertisement tax, restaurant tax, and hotel tax revenues, while the remaining 5.5% is influenced by other variables not included in this study.
ANALISIS FAKTOR PENENTU AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN GATAK, KABUPATEN SUKOHARJO Dilla Andreani Kusuma Dewi; Yuwita Ariessa Pravasanti; Desy Nur Pratiwi
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 4 (2026): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/bnwhxn62

Abstract

This study aims to examine the influence of human resource competency, the government internal control system (SPIP), and the use of digitalization on the accountability of village fund management in Gatak District, Sukoharjo Regency. The population consisted of village officials directly related to village fund management from 14 villages with a total of 140 village officials. Sampling used a purposive sampling technique. This study was quantitative by distributing questionnaires to respondents as data collection. The data analysis technique was carried out using multiple linear regression with the help of SPSS version 23 software, which includes validity tests, reliability tests, classical assumption tests, F tests, t tests, and coefficients of determination (R²). The F test results show that simultaneously, all three variables significantly affect the accountability of village fund management. The t test results indicate that, individually, human resource competence, government internal control system (SPIP), and the use of digitalization each have a positive and significant impact on the accountability of village fund management, so all the hypotheses in this study are accepted.
Co-Authors Adelia Rahma Shabira Agus Marimin Ahmad Nur Aziz Ali Murtadlo Aly Muhammad Azmi Anita Nurhidayah Aprilia Siti Rahayu Arna Asna Annisa Darmanto Darmanto Dilla Andreani Kusuma Dewi Diva Tiara Saraswati Erma Wulan Sari Fitria, Tira Nur Iin Emy Prastiwi Indra Lila Kusuma Infonerus Dwi Nugroho Intania Maharani Isnaini Taufik Hidayah Ita Kurnia Dewi Jayanti Rosalia LMS Kristiyanti, LMS Marsetya Nabilla Purnama Maulida Nur Khasanah Maya Widyana Dewi Muhammad Tho’in Puji Nurhayati Putri Bunga Leani Ratih Wahyuningsih Retno Indah Kusuma Dewi Rifda Nabila Rihan Mustafa Zahri Rofiuddin, Mohammad Rosana Eri Puspita Rukmini Rukmini Rukmini Rukmini Saiful Anwar Sudarsih Novi Amalia Suhesti Ningsih Supot Rattanapun Suprihati Suranto Suranto Timur Angin Prasetyo Putri Tino Feri Efendi Tino Feri Irawan Vinolia Supriyati Asyifa Wikan Budi Utami Wildan Fauzan Wulan Widia Astutik Yoga Putra Pratama yuwita ariessa pravasanti Yuwita Ariessa Pravasanti