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All Journal Jurnal Civics: Media Kajian Kewarganegaraan MATAPPA: Jurnal Pengabdian Kepada Masyarakat JURNAL CEMERLANG: Pengabdian pada Masyarakat KADARKUM: Jurnal Pengabdian Kepada Masyarakat Journal Of Business, Finance, and Economics (JBFE) Akuntansi'45 EKONOMIKA45 Dinamika NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Conference on Innovation in Health, Accounting, and Management Sciences Proceeding Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Medic Nutricia : Jurnal Ilmu Kesehatan Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Educational Research Contemporary Issues on Interfaith Law and Society Jurnal Publikasi Ekonomi dan Akuntansi
Ratna Herawati
Fakultas Ilmu Kesehatan Universitas Setia Budi
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Pelatihan Penyusunan Laporan Auditan oleh Kantor Akuntan Publik (KAP) Sarastanto dan Rekan bagi Mahasiswa STIE Semarang Ratna Herawati; Agung Prajanto; Dian Indriana Hapsari
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): Agustus : NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i3.6321

Abstract

The rapid technological developments of this decade have had a positive impact on the transparency of information in financial reports. Transparent financial report information demonstrates the quality of the financial reports. Public accountants are tasked with providing an opinion on the fairness of the presented financial reports. The standard used by a public accountant in assessing the fairness of financial reports is the Public Accounting Auditing Standards (SPAP). The SPAP contains guidelines for carrying out the audit cycle systematically and in accordance with procedures, starting from the pre-engagement, planning, and reporting stages. Therefore, it is crucial to conduct audit report preparation training for prospective auditors, conducted by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University through a community service program. This community service activity took as participants prospective auditors from STIE Semarang students at KAP Sarastanto and Rekan in Semarang City. This activity was carried out so that prospective auditors could be provided with the knowledge and skills to complete the audit cycle from pre-engagement to reporting. The methods used in this community service program were presentations and mentoring, while the training material for preparing audit reports was carried out by the community service team and practitioners (auditors) from KAP Sarastanto and Rekan. The results of this training show that prospective auditors (STIE Semarang students) are able to understand the audit cycle systematically and are able to realize the importance of audit reports for stakeholders.
Pemberdayaan Masyarakat Melalui Pembentukan Peraturan Desa Di Desa Karanganom Kabupaten Klaten Sekar Anggun Gading Pinilih; Retno Saraswati; Ratna Herawati; Fajar Prima Julian
KADARKUM: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2025): Desember
Publisher : Fakultas Hukum Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/pcwx7v52

Abstract

Pemberdayaan masyarakat merupakan upaya yang cukup strategis dalam meningkatkan adanya partisipasi publik dalam pembangunan pada sebuah desa. Salah satu instrumen hukum yang dapat digunakan untuk mewujudkan hal tersebut ialah dengan adanya peraturan desa. Desa Karanganom, Kecamatan Klaten Utara, Kabupaten Klaten, merupakan salah satu desa dengan potensi ekonomi sosial dan budaya yang berkembang, memiliki kebutuhan akan regulasi yang mampu mengakomodasi kepentingan masyarakat secara inklusif. Penelitian ini memiliki tujuan untuk melakukan analisa, terkait dengan peran pembentukan peraturan desa dalam pemberdayaan masyarakat serta efektivitas penerapannya di Desa Karanganom. Penelitian ini menggunakan metode yuridis empiris dengan pendekatan kualitatif. Data diperoleh melalui wawancara dengan aparatur desa, tokoh masyarakat, serta masyarakat setempat, serta analisis terhadap dokumen hukum terkait. Hasil penelitian menunjukkan bahwa dengan adanya partisipasi masyarakat dalam proses perancangan peraturan desa masih perlu ditingkatkan, terutama dalam aspek sosialisasi dan keterlibatan kelompok rentan. Selain itu, regulasi yang dibentuk memiliki dampak positif terhadap pengelolaan sumber daya desa dan peningkatan kesejahteraan masyarakat. Kesimpulan dari penelitian ini menegaskan bahwa pembentukan peraturan desa dapat menjadi instrumen yang efektif dalam pemberdayaan masyarakat jika diikuti dengan mekanisme partisipasi yang inklusif serta pengawasan yang optimal. Oleh karena itu, diperlukan penguatan kapasitas aparatur desa dan masyarakat dalam memahami serta mengimplementasikan regulasi yang telah ditetapkan. Kata kunci: Peraturan Desa; Partisipasi Publik; Pemberdayaan Masyarakat.
Strategies for realizing equitable education rights for people with disabilities at Nurul Maksum Inclusive Islamic Boarding School Semarang Lestari, Eta Yuni; Ani Purwanti; Ratna Herawati
Jurnal Civics: Media Kajian Kewarganegaraan Vol. 22 No. 2 (2025)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jc.v22i2.85573

Abstract

The problems experienced by vulnerable groups, especially people with disabilities, pose a challenge to conducting in-depth studies to produce innovative solutions. This article examines the inclusive education model as a strategy for fulfilling the educational rights of people with disabilities implemented in Islamic boarding schools. This article aims to determine how inclusive education is implemented in Islamic boarding schools, what strategies are used, and the implications of inclusive education in Islamic boarding schools. The research method used is qualitative research using secondary data sources, such as the primary data obtained from interviews with the caretaker of the Nurul Maksum inclusive Islamic boarding school on the YouTube channel: Sahabat Santri Mengabdi. The second secondary data source comes from journal articles and books relevant to the research theme. The results of the study show that the inclusive education model implemented in Islamic boarding schools uses an Islamic approach with an emphasis on patience, sincerity, and Lillahitaala. The implementation of inclusive education prioritises the needs of students with disabilities, especially in learning to read and memorise the Quran. This study contributes to the development of fulfilling the right to education for people with disabilities, which can be implemented in Islamic boarding schools using special methods.
Pengaruh Kepemilikan Institusional, Transfer Pricing, dan Sales Growth terhadap Tax Avoidance Nindiana Okta Auliya; Juli Ratnawati; Enny Susilowati Mardjono; Ratna Herawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1616

Abstract

This research uses a quantitative approach aimed at determining the influence of institutional ownership, transfer pricing, and sales growth on tax avoidance in energy companies listed on the Indonesia Stock Exchange in 2019-2022. The population in this research is all energy companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling technique which resulted in a total sample of 14 companies and a total of 56 data. The analysis technique uses multiple linear regression analysis. The research results conclude that institutional ownership has a negative effect on tax avoidance. Meanwhile, transfer pricing and sales growth have no influence on tax avoidance.
Pengaruh Pajak, Kepemilikan Asing, dan Ukuran Perusahaan Terhadap Transfer Pricing: Studi Kasus Pada Sektor Basic Materials dan Industrials yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 Widya Anggraini; Ratna Herawati; Dian Indriana Hapsari; Amalia Nur Chasanah
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i2.4777

Abstract

The purpose of this study is to examine the effect of tax, foreign ownership and company size on transfer pricing. The data used in this study are secondary data and quantitative research methods. This study uses the observation method for the company`s financial reports and annual reports. This research focuses on basic materials and industrials sector companies listed on the IDX in 2017-2021. The sampling method used purposive sampling. This study uses SPSS 25 to analysis 175 observational data. Data analyzed using descriptive statistics, model feasibility test, classic assumption test, logistic regression analysis, and hypothesis testing. Research has shown that taxes have no influence on transfer pricing, foreign ownership and company size affect transfer pricing.
Inclusive Education, Disability, and Interfaith Justice: Legal and Religious Barriers in Plural Indonesian Society Lestari , Eta; Ani Purwanti; Ratna Herawati; Atmojo, Danang Puji; Saputra, Meidi
Contemporary Issues on Interfaith Law and Society Vol. 4 No. 2 (2025): Digital Society and Interfaith Legal Challenges
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ciils.v4i2.32547

Abstract

Inclusive education is widely recognized as a fundamental human right; however, its realization for persons with disabilities remains uneven in plural societies such as Indonesia. This study examines inclusive education as an interfaith legal issue, arguing that the persistent failure to achieve substantive equality is not merely a problem of weak policy implementation but a consequence of normative dissonance among state law, religious norms, and social practices. Employing a juridical-empirical approach within a legal pluralism framework, the study draws on qualitative data from interviews, observations, and document analysis to explore how stigma and exclusion are socially and normatively produced. The findings reveal that disability stigma is reinforced through paternalistic religious interpretations, institutional routines in schools, and the lack of harmonization between Law No. 8 of 2016 on Persons with Disabilities and the National Education System Law. At the same time, religious values across faith traditions possess significant normative potential to function as modalities of inclusion when mobilized through interfaith engagement. This study contributes to socio-legal scholarship by reframing inclusive education as a contested normative space shaped by interfaith dynamics and legal pluralism, and by highlighting the necessity of legal reform alongside cross-religious collaboration to achieve substantive justice in education.
Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Transfer Pricing dan Sales Growth terhadap Agresivitas Pajak Ratna Herawati; Agung Prajanto; Dian Indriana Hapsari; Diana Puspitasari
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i1.4537

Abstract

Tax is one of the main sources of revenue in the implementation of the economy in Indonesia. The obligation to pay taxes is following the law but is not in line with the company's main goal of maximizing profits, so companies tend to minimize their tax obligations. The company's action of carrying out tax planning to minimize tax obligations is called tax aggressiveness. This study aims to identify and analyze the factors that influence tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. These factors are corporate social responsibility, company size, transfer pricing, and sales growth. The population in this research is all energy companies listed on the Indonesia Stock Exchange in 2019-2022. The data source used is secondary data in the form of financial reports and sustainability reports. The sampling method used purposive sampling method which resulted in a total sample of 14 companies and a total of 56 data. The analysis technique uses multiple linear regression analysis with classical assumption testing including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The research results conclude that corporate social responsibility and company size have an effect on tax aggressiveness. Meanwhile, transfer pricing and sales growth have no influence on tax aggressiveness.
Co-Authors Agung Prajanto Ani Purwanti Asyroful Anam Atik Zulfiati Rosiya Atmojo, Danang Puji Aurelia Arini Arthatami Awatiful Azza Binti Karomah Chasanah, Amalia Nur Dewi Sulistyawati Dian Indriana Hapsari Diana Puspitasari Ellen Proborini Enny Susilowati Mardjono Entot Suhartono Fajar Prima Julian Hayu Wikan Kinasih Juli Ratnawati Lestari , Eta Lestari, Eta Yuni Masitha Fahmi Wardhani Meidi Saputra Melati Oktafiyani Nasywa Ghina Nindiana Okta Auliya Nuha Khoirunnisa Arohmah Oktoriza, Linda Ayu Oyong Purwantoro Purwantoro Rennida Maya Kartika Retno Saraswati Rizal Maarif Rukmana Rizal Maarif Rukmana Sekar Anggun Gading Pinilih, Sekar Anggun Widya Anggraini Wiwin Astuti