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All Journal Competitive Jurnal Akuntansi dan Keuangan JURNAL LENTERA BISNIS Balance Vocation Accounting Journal Jurnal Riset Terapan Akuntansi Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Ekonomi, Bisnis dan Manajemen International Journal of Islamic Thought and Humanities Prosiding Simposium Nasional Multidisiplin (SinaMu) West Science Interdisciplinary Studies West Science Interdisciplinary Studies West Science Social and Humanities Studies Jurnal Pengabdian Masyarakat dan Riset Pendidikan Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Intelek Dan Cendikiawan Nusantara JUTRIANCE Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa
Triana Zuhrotun Aulia
Universitas Muhammadiyah Tangerang
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Edukasi dan Literasi Anti-Korupsi Perspektif Ekonomi bagi Komunitas SSQ Holistik Internasional melalui Webinar Pengabdian kepada Masyarakat: Pengabdian Eko Sudarmanto; Harimurti Wulandjani; Ilza Febrina; Triana Zuhrotun Aulia; Heny Fitriani; Dewi Nidia Soepriadi; M. Adhitya Wardhana; Ingkak Chintya Wangsih
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5813

Abstract

Corruption is a multidimensional problem that has significant impacts on economic performance, social welfare, and sustainable development. Efforts to prevent corruption require not only law enforcement but also the strengthening of public awareness and literacy through systematic educational approaches. This community service program aims to enhance anti-corruption understanding and literacy based on an economic perspective among members of the SSQ Holistik Internasional community through a webinar-based initiative. The program was implemented using an online participatory education approach, which included material presentations, interactive discussions, and evaluations of participants’ understanding. The educational content emphasized the relationship between corrupt practices and their impacts on economic efficiency, welfare distribution, and sustainable development. The results indicate an improvement in participants’ understanding of the fundamental concepts of corruption, the economic costs it generates, and the importance of individual and community roles in corruption prevention efforts. Overall, the webinar program proved to be an effective model of community engagement in strengthening anti-corruption literacy from an economic perspective, particularly within non-academic communities.
Analysis of e-Invoice Automation and Internal Control in Reducing Tax Corrections in Distribution Companies in East Java Loso Judijanto; Irwan Irawadi Barus; Kimsen Kimsen; Eko Sudarmanto; Triana Zuhrotun Aulia
West Science Social and Humanities Studies Vol. 4 No. 04 (2026): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v4i04.2782

Abstract

This study aims to analyze the effect of electronic invoice automation and internal control systems on reducing tax adjustments in distribution companies in East Java. The research adopts a quantitative approach using primary data collected from 65 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics version 25, including validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results show that electronic invoice automation has a significant negative effect on tax adjustments, indicating that the implementation of automated systems improves accuracy and minimizes discrepancies in tax reporting. Internal control systems also demonstrate a significant negative influence on tax adjustments, highlighting their role in ensuring compliance, preventing errors, and strengthening financial reporting processes. Simultaneously, both variables significantly affect tax adjustments, suggesting that the integration of digital systems and effective control mechanisms enhances overall tax compliance. The coefficient of determination indicates that 57.9% of the variation in tax adjustments can be explained by electronic invoice automation and internal control systems. This finding emphasizes the importance of combining technological innovation with organizational governance to reduce fiscal risks. The study contributes to the literature by providing empirical evidence on the effectiveness of digital taxation systems and internal controls, and offers practical implications for companies and policymakers in improving tax compliance and operational efficiency.
UMKM Mandiri Finansial: Menuju Sukses melalui Akuntansi Digital Triana Zuhrotun Aulia; Eko Sudarmanto; Dien Ajeng Fauziah; Gusti Dian Prayogi; Ihsanul Windasari; Zaenal Afifi; Zainuddin Zainuddin
Dedikasi Sains dan Teknologi (DST) Vol. 5 No. 2 (2025): Artikel Pengabdian Nopember 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v5i2.7199

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan pilar utama perekonomian Indonesia, namun banyak pelaku usaha masih menghadapi kendala dalam pengelolaan keuangan akibat rendahnya literasi akuntansi dan keterbatasan pemanfaatan teknologi digital. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemandirian finansial UMKM melalui pendampingan penerapan akuntansi digital berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Program dilaksanakan di Balai Gereja Katolik Paroki Redemptor Mundi Surabaya dengan melibatkan 28 pelaku UMKM binaan yang bergerak di bidang kuliner, perdagangan, dan kerajinan. Kegiatan dilakukan melalui empat tahap, yaitu asesmen awal, pelatihan penggunaan aplikasi akuntansi digital (BukuWarung), pendampingan penyusunan laporan keuangan sederhana berbasis SAK EMKM, serta evaluasi implementasi. Hasil kegiatan menunjukkan peningkatan signifikan pada kemampuan peserta dalam mencatat transaksi, memisahkan keuangan usaha dan pribadi, serta menghasilkan laporan laba rugi dan posisi keuangan melalui aplikasi digital. Digitalisasi akuntansi terbukti membantu pelaku UMKM meningkatkan efisiensi, transparansi, dan akuntabilitas keuangan, yang pada akhirnya memperkuat kemandirian finansial dan daya saing usaha. Program ini direkomendasikan untuk direplikasi secara lebih luas guna mendukung transformasi digital UMKM di Indonesia.
The Role of Internal Cash Control and Separation of Accounting Functions in Reducing the Risk of Financial Fraud in Savings and Loan Cooperatives in Central Java Kimsen Kimsen; Triana Zuhrotun Aulia; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 4 No. 01 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i01.2591

Abstract

Financial fraud remains a major challenge for savings and loan cooperatives, particularly in maintaining sound financial governance and member trust. This study examines the role of internal cash control and the separation of accounting functions in reducing the risk of financial fraud in savings and loan cooperatives in Central Java. A quantitative research approach was employed using data collected from 100 cooperative employees through structured questionnaires measured on a Likert scale. The data were analyzed using multiple linear regression with SPSS version 25. The results show that internal cash control has a significant negative effect on the risk of financial fraud, indicating that stronger cash control mechanisms reduce opportunities for misappropriation. The separation of accounting functions also has a significant negative effect on fraud risk, demonstrating the importance of clear segregation of duties in preventing unethical behavior. Simultaneously, both variables significantly influence the reduction of financial fraud risk in savings and loan cooperatives. These findings highlight the critical role of effective internal control systems in strengthening financial integrity and sustainability within cooperative institutions.
PENGARUH PERENCANAAN PAJAK, FEE AUDIT, DAN GCG TERHADAP MANAJEMEN LABA DENGAN PEMODERASI KEPEMILIKAN MANAJERIAL Eko Sudarmanto; Triana Zuhrotun Aulia; Siti Rosmayanty
Jurnal Trial Balance Vol. 1 No. 2 (2023)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i2.76

Abstract

The purpose of this study is to determine the effect of tax planning, audit fees, good corporate governance on earnings management with managerial ownership as moderator for food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) for 2018-2022. This study uses a quantitative approach. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sampling technique use purposive sampling and obtained a sample of 10 companies. The data analysis technique used is moderation regression analysis. The results of this study indicated that audit fees, independent board of commissioners, and institutional ownership have an effect on earnings management, tax planning has no effect on earnings management and managerial ownership is able to moderate audit fees and institutional ownership on profit management, managerial ownership not being able to moderate tax planning and independent board of commissioners against earnings management.
The Role of Internal Cash Control and Separation of Accounting Functions in Reducing the Risk of Financial Fraud in Savings and Loan Cooperatives in Central Java Kimsen Kimsen; Triana Zuhrotun Aulia; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 4 No. 01 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i01.2591

Abstract

Financial fraud remains a major challenge for savings and loan cooperatives, particularly in maintaining sound financial governance and member trust. This study examines the role of internal cash control and the separation of accounting functions in reducing the risk of financial fraud in savings and loan cooperatives in Central Java. A quantitative research approach was employed using data collected from 100 cooperative employees through structured questionnaires measured on a Likert scale. The data were analyzed using multiple linear regression with SPSS version 25. The results show that internal cash control has a significant negative effect on the risk of financial fraud, indicating that stronger cash control mechanisms reduce opportunities for misappropriation. The separation of accounting functions also has a significant negative effect on fraud risk, demonstrating the importance of clear segregation of duties in preventing unethical behavior. Simultaneously, both variables significantly influence the reduction of financial fraud risk in savings and loan cooperatives. These findings highlight the critical role of effective internal control systems in strengthening financial integrity and sustainability within cooperative institutions.
Co-Authors Abbas, Dirvi Surya Afifi, Zaenal Aisya Mauliadiana Alifah Fauzi Anis Viona Azhar Azhar Dewi Nidia Soepriadi Dien Ajeng Fauziah Eko Sudarmanto Fenny Setyawati Gusti Dian Prayogi Hamdani Hamdani Harimurti Wulandjani Heny Fitriani Ihsanul Windasari Ilza Febrina Imam Hidayat Ingkak Chintya Wangsih Irwan Irawadi Barus Ismail Ismail Isnaeni Rizkita Putri Kimsen Kimsen Loso Judijanto Luthfi Setyo Maharani M. Adhitya Wardhana Nanda Syifa Kamilah Nurmala Dewi Puti Khairani Rijadi RR. Ella Evrita Hestiandari Siti Rosmayanty Sulaiman Efendi Siregar Sustari Alamsyah Syahril Zainuddin Zainuddin