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All Journal Media Riset Akuntansi Media Ekonomi dan Manajemen Prosiding Seminar Nasional INDOCOMPAC Journal of Entrepreneurship, Management and Industry (JEMI) Indonesian Journal for Social Responsibility Trilogi Accounting & Business Research Journal of International Conference Proceedings CONSEN: Indonesian Journal of Community Services and Engagement
Monica Weni Pratiwi
Bakrie University
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Physics Social Sciences Other

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Pelatihan dan Implementasi Pelaporan Keuangan Zakat, Infak, dan Sedekah Berbasis Digital di Masjid Jami Al-Mujahidin Bintara Bekasi Barat Pratiwi, Monica Weni; Lucyanda, Jurica; Iman Santoso, Berkah; Rudianto, Dudi; Annastasya Nurdini, Dinda; Karlina, Rina
Indonesian Journal for Social Responsibility Vol. 4 No. 01 (2022): June 2022
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v4i01.110

Abstract

Mosque is an entity where some sources of funds come from the community or public in the form of waqf, grants, infaq and alms. Mosques are often in the public spotlight regarding the management of funds collected from the ummah and the community, so that high transparency and accountability are needed from the mosque administrators in financial reporting. Jami Al-Mujahidin Masjid Bintara, West Bekasi which is a large mosque and has been supervised by the ministry of religion. The limitations faced by the mosque manager is that it has not done financial reporting in accordance with accounting standards, so needs to be trained in preparing digital-based financial statements in accordance with the Statement of Financial Accounting Standards (PSAK) No. 109 on accounting for zakat, infaq and alms. This training aims to facilitated the management of Mosque to easily prepare the digital-based financial statement in accordance with accounting standards and can implement the transparency and accountability. The method of activity is carried out offline at the Jami Al-Mujahidin Mosque Hall which was attended by the administrators of the Jami Al-Mujahidin Masjid Bintara, West Bekasi. The training material provided consists of understanding, recognizing, and measuring zakat, infaq, and alms; accounting transactions of non-halal funds; zakat, infaq, and alms accounting financial statements; and the use of financial reporting applications based on PSAK No. 109 based on digital. After participating in this program, all mosque administrators or managements can understand the objectives and benefits of financial reporting and can implement the preparation of financial statements in accordance with applicable standards by using a digital-based financial statement. With the limited time for activities, monitoring and evaluation of the implementation of digital-based financial statement applications according to applicable standards will be carried out in subsequent activities.
Individual Taxpayer Compliance In Jakarta, Indonesia Putri, Wulan Aulia; Pratiwi, Monica Weni
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2017

Abstract

The purpose of this study is to examine the effect of tax socialization on individual taxpayer compliance, which is moderated by taxpayer awareness and understanding of taxation. The topic of individual taxpayer compliance is an interesting one to study because it looks at it from two perspectives, namely strength and trust in authorities. There are also differences in results from previous studies, which motivates the research. This study tries to analyse the effect of tax socialization on individual taxpayer compliance, which is mediation by taxpayer awareness and understanding of taxation. The sampling technique used in this study was probability sampling, namely simple random sampling. The sample size in this study was 111 respondents. According to the findings of the study, tax socialization has an effect on individual taxpayer compliance, which is mediation by taxpayer awareness. Based on the research results, further research can add service quality variables. Good service quality will have an impact on increasing individual taxpayer compliance in carrying out their tax obligations, and then providing quality services to taxpayers will make taxpayers further increase individual taxpayer compliance in fulfilling their tax obligations.Keywords: Individual Taxpayer Compliance, Strength and Trust in Authorities, Tax Socialization, Taxpayer Awarennes, and Understanding of Taxation.
Timeliness for Submitting Financial Statements to Mining Companies in Indonesia Ernanda, Mercedes Daimler Benz; Charis, Charis; Pratiwi, Monica Weni
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2016

Abstract

The purpose of this study to find out empirically the effect of firm size on the timeliness of the submission of financial statements, with profitability as a moderating variable. This study uses a quantitative approach using secondary data. The sample was selected by purposive sampling from a population of mining sector companies listed on the IDX starting in 2019 – 2021. The hypothesis was tested using the SPSS program with the moderated regression analysis technique. The results of the study indicate that the size of the company doesn’t have affects to the timeliness of the submission of financial statements, and profitability does strengthen or weaken the effect of the size of the company on the timeliness of the submission of financial statements. Based on the research results, further research can add company age. Based on the results of the study, further research can add the variable age of the company. Because age is a consideration for investors when investing their capital, companies with an older age develop skills in collecting, processing, and producing information when needed. Then the age of the company will increasingly have an impact on the timeliness of submitting financial statements.Keywords: Firm Size, Mining Companies, Profitability, Submission of Financial Statements, and Timeliness.
Auditor Performance from a Big Four Public Accounting Firm in Jakarta, Indonesia Pratiwi, Monica Weni
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2015

Abstract

The purpose of this study is to analyze the effect of accountability and independence moderated by professional ethics on auditor performance at the Big Four public accounting firm in Jakarta, Indonesia. There are also differences in results from previous studies, which motivates the research. The respondents to this study were all auditors at the Big Four public accounting firms in Jakarta, Indonesia. The sample in this study was determined using the probability sampling method, which employs simple random sampling. The data collection technique in this study used an electronic-based questionnaire, which was then delivered using a snowball sampling technique to a sample of 100 respondents. The analytical tool used in this research is multiple linear regression analysis. The results of this study prove that accountability and independence affect professional ethics, and professional ethics affect auditor performance. Based on the results of the study, it appears that the accountability and independence of auditors at the Big Four public accounting firms in Jakarta, Indonesia, have been carried out well. Researchers suggest the Big Four public accounting firms in Jakarta, Indonesia, maintain auditor accountability and independence so that the professional ethics of an auditor remain good and can produce maximum performance.Keywords: Auditor Accountability, Auditor Performance, Auditor Independence, Auditor Professional Ethics, and Big Four Public Accounting Firm.
PENGARUH STRUKTUR MODAL DALAM MEMEDIASI HUBUNGAN ANTARA DIVERSFIKASI TERHADAP KINERJA KEUANGAN PERUSAHAAN Agustian, Aditya Nur; Ramadhan, Fakhrizal; Aulia, Hanifa; Sulistyorini, Dyah Ayu; Pratiwi, Monica Weni
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1493

Abstract

The purpose of this study was to examine the direct effect of diversification and capital structure variables on financial performance, as well as the indirect effect of capital structure on company financial performance. The population of this research is the automotive and component companies listed on the Indonesia Stock Exchange in the 2015-2019 period amounting to 65. The sampling technique used is the purposive sampling method. The data analysis method used was path analysis and Sobel test using SPSS software. The results show that diversification does not affect the capital structure, diversification and capital structure affect the company's financial performance, and capital structure does not mediate the relationship between diversification and the company's financial performance. The limitation in this study is that it only uses one type of measurement of the company's financial performance. The results of this study are expected to contribute to the field of financial accounting.Keywords: Capital Structure, Diversification, Financial Performance
Financial Reporting Training Based on Financial Accounting Standards for Foundation at Yayasan Darul Hikam Insani Bekasi: Pelatihan Pelaporan Keuangan Berdasarkan Standar Akuntansi Keuangan Yayasan di Yayasan Darul Hikam Insani Bekasi Lucyanda, Jurica; Pratiwi, Monica Weni; Santoso, Berkah Iman; Hasbie, Raka Muhammad; Asa, Sarah Novita; Mubarok, Khairun Najwa
CONSEN: Indonesian Journal of Community Services and Engagement Vol. 5 No. 2 (2025): Consen: Indonesian Journal of Community Services and Engagement
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/consen.v5i2.2294

Abstract

Community Service (PkM) aims to increase the knowledge and understanding of the management of the Darul Hikam Insani Foundation (YDHI) Pondok Gede Bekasi in compiling the Foundation's financial statements in accordance with the Financial Accounting Standards (SAK) compiled by the Indonesian Institute of Accountants (IAI), namely the Interpretation of Financial Accounting Standards (ISAK) 335. This training was carried out to provide solutions for the management of the Foundation because of the problems faced by the management of the Darul Hikam Insani Mosque Foundation Pondok Gede Bekasi. The problem faced is the limited literacy related to the preparation of financial statements based on Financial Accounting Standards for Foundations which are non-profit oriented entities so that the Foundation's management has not implemented financial reporting based on ISAK 335. Financial statements are a tool of accountability of the Foundation's management to donors so that the finances obtained are reported transparently and accountably. In addition, the rapid development of technology so that it is the focus of this service activity to help and facilitate the Foundation's management to make financial statement applications based on digital-based ISAK 335. This activity provides significant benefits for YDHI management in compiling financial statements based on ISAK 335, in addition to the existence of a digital-based application can help YDHI management prepare transparent and accountable financial reports as a medium of accountability to donors.
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan Nainggolan, Imanuel Parluhutan Mangasi; Pratiwi, Monica Weni
Media Ekonomi dan Manajemen Vol 32, No 1 (2017): Peningkatan Kapabilitas Bisnis Berorientasi Kepuasan Pelanggan
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.364 KB) | DOI: 10.24856/mem.v32i1.465

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kinerja keuangan perusahaan. Faktor-faktor tersebut diproksikan menjadi konservatisme akuntansi, konvergensi International Financial Reporting Standard, dan struktur modal. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2011 sampai dengan 2013 sebanyak 153 sampel. Dalam penelitian ini metode analisis data yang digunakan adalah pendekatan kuantitatif dengan menggunakan regresi berganda. Berdasarkan penelitian yang telah dilakukan pada perusahaan manufaktur terdaftar di Bursa Efek Indonesia, dapat disimpulkan bahwa konservatisme akuntansi dan struktur modal berpengaruh terhadap kinerja keuangan sedangkan konvergensi International Financial Reporting Standard yang diproksikan dengan manajemen laba tidak berpengaruh terhadap kinerja keuangan. Kata Kunci: Kinerja Keuangan, Konservatisme Akuntansi, Konvergensi International Financial Reporing Standard, Struktur Modal. Abstract This study aimed to analyze the factors that affect the company's financial performance. These factors proxy into accounting conservatism, the convergence of International Financial Reporting Standards, and capital structure. The sample used in this research is manufacturing companies listed in Indonesia Stock Exchange from 2011 to 2013 as many 153 sample. In this study, data analysis method used is quantitative approach using multiple regression. Based on research that has been conducted on manufacturing companies listed in Indonesia Stock Exchange, it can be concluded that accounting conservatism and capital structure affect the financial performance whereas convergence of International Financial Reporting Standard proxy by earnings management has no effect on the financial performance.Keywords: Financial Performance, Accounting Conservatism, The Convergence Of International Financial Reporting Standard, Capital Structure.
Pelatihan Perhitungan Harga Jual untuk Pelaku Usaha Mikro Kecil dan Menengah “My Cheese” Lucyanda, Jurica; Pratiwi, Monica Weni; Hatta, Holila; Hasbie, Raka Muhammad; Asa, Sarah Novita; Mubarok, Khairun Najwa
Indonesian Journal for Social Responsibility Vol. 8 No. 01 (2026): June 2026
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v8i01.500

Abstract

Higher   education is one of the institutions responsible for supporting Micro, Small, and Medium Enterprises (MSMEs) in their business. This responsibility is to foster MSMEs, enabling them to develop and contribute to economic growth. The purpose of this community service (PkM) is to increase the knowledge and understanding of the importance of calculating the cost of production and selling price for MSME actors. MSMEs are a rapidly growing business and support economic growth in Indonesia. Currently, there are problems faced by MSME actors in computing the cost of production and the selling price. This problem is caused by the limited knowledge and understanding of MSME actors in determining the cost of production and the selling price. Based on these problems, it is necessary to have training activities on the calculation of the cost of production and the selling prices for MSME actors. The partners of this activity are MSMEs that produce cheese sticks under the " My Cheese" brand as a home industry product. The approach of this community service activity is a service learning approach. This activity concluded that the training impacts the MSMEs' knowledge on calculating the cost of production and the selling price of products. The pretest and posttest of surveys conducted concluded that there was an 80% increase in participants' knowledge of cost, calculation of cost of production, and determination of selling price (before the training, only 20% understood the concept of cost, and after the training 100%).
Co-Authors Agustian, Aditya Nur Annastasya Nurdini, Dinda Asa, Sarah Novita Aulia, Hanifa Charis Charis Dudi Rudianto Ernanda, Mercedes Daimler Benz Hasbie, Raka Muhammad Holila Hatta Iman Santoso, Berkah Imanuel Parluhutan Mangasi Nainggolan Jurica Lucyanda Karlina, Rina Mubarok, Khairun Najwa Palupi, Ajeng Feby Pratiwi, Anggun Putri Putri, Wulan Aulia Ramadhan, Fakhrizal Santoso, Berkah Iman Setyoningsih, Susi Solechuddin, Solechuddin Sudarso, Andika Yos Sulistyorini, Dyah Ayu Tahar, Reta Sharfina Yudhistira, Radian Gita