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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang SEGMEN Jurnal Manajemen dan Bisnis Jurnal Kajian Manajemen Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Wacana, Jurnal Sosial dan Humaniora WARTA Measurement : Jurnal Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak BIOLINK (Jurnal Biologi Lingkungan, Industri, Kesehatan) Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) Media Mahardhika Journal of Local Government Issues BALANCE Jurnal Akuntansi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) ASSET: Jurnal Manajemen dan Bisnis Budimas : Jurnal Pengabdian Masyarakat Journal of Management and Bussines (JOMB) Jurnal Pendidikan Nusantara Panrannuangku Jurnal Pengabdian Masyarakat EFL Education Journal Jurnal Pendidikan Nusantara Transekonomika : Akuntansi, Bisnis dan Keuangan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Economics Development Issues Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Room of Civil Society Development Duconomics Sci-meet (Education & Economics Science Meet) Jurnal Pendidikan Sains Indonesia (Indonesian Journal of Science Education) Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Riset Akuntansi dan Keuangan Indonesia JER Golden Ratio of Taxation Studies Journal of Ekonomics, Finance, and Management Studies Room of Civil Social Development STEM Education International
Shinta Permata Sari
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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PERSPEKTIF FRAUD HEXAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAN CONSUMER NON-CYCLICALS DI INDONESIA Khusnul Khotimah; Shinta Permata Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i1.14343

Abstract

Pemalsuan laporan keuangan dalam penyajian informasi merupakan tindakan kecurangan laporan keuangan. Dalam mendeteksi faktor dari fraud, terdapat beberapa teori dan yang terbaru yaitu teori fraud hexagon yaitu pengembangan teori oleh Vousinas (2019). Tujuan dari penelitian ini adalah untuk menganalisis penerapan perspektif fraud hexagon dalam mendeteksi kecurangan laporan keuangan yang mengintegrasikan enam faktor utama, yaitu pressure, opportunity, rationalization, capability, arrogance, dan collusion. Sampel penelitian ini yakni perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Metode pengambilan sampel menggunakan metode purposive sampling dan jumlah sampel dalam penelitian ini sebanyak 153 perusahaan. Hasil penelitian ini menunjukkan bahwa financial stability dan nature of industry berpengaruh terhadap kecurangan laporan keuangan, sedangkan financial target, external pressure, personal financial need, ineffective monitoring, change in director, change in auditor, frequent number of CEO’s picture, dan cooperation with government project tidak berpengaruh terhadap kecurangan laporan keuangan. Kata Kunci: kecurangan laporan keuangan, fraud hexagon, pressure, opportunity, rationalization, capability, arrogance, collusion.
Pendampingan Teknologi Penyiraman Otomatis Berbasis Arduino untuk Pupuk Cair Organik di Kebun Apel Desa Bulukerto Tunazjah, Savina; Nugraheni, Dian; Ilmiatunnisa’, Rahmatin; Sari, Shinta Permata; Prabowo, Himawan Ganjar
Room of Civil Society Development Vol. 4 No. 3 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.624

Abstract

Industri apel di Indonesia menghadapi berbagai tantangan, salah satunya adalah hama dan penyakit tanaman. Perawatan kebun apel dari serangan hama di Desa Bulukerto tidak menghasilkan keuntungan. Hal ini mendorong pendampingan serta pengembangan solusi berkelanjutan untuk pengendalian hama apel. Sasaran dari kegiatan ini adalah masyarakat kelompok tani sebanyak 20 orang. Kegiatan ini bertujuan untuk melakukan pendampingan penyiraman pupuk cair organik berbasis arduino untuk pengendalian hama pada kebun apel di Desa Bulukerto. Sistem ini menggunakan pupuk cair alami yang aman dan ramah lingkungan. Pupuk cair memanfaatkan limbah kulit apel yang kurang dimanfaatkan masyarakat. Adapun metode pelaksanaan meliputi sosialisasi, pelatihan, pendampingan, dan monitoring. Hasil menunjukkan bahwa program ini mendapat respon positif dari masyarakat, memberikan pengetahuan baru kepada petani tentang penyiraman otomatis dapat meningkatkan penggunaan biopestisida ramah lingkungan, menghemat air melalui sistem penyiraman sehingga berpotensi meningkatkan hasil panen apel dan mengurangi kerugian. Kegiatan ini memberikan pemahaman baru bagi para petani mengenai teknologi penyiraman otomatis. Melalui pembinaan penyiraman otomatis dapat menjadi potensi terobosan baru dibidang pertanian berbasis teknologi.  Selain itu, respon positif dari masyarakat dapat dijadikan sebagai acuan kegiatan program kegiatan pengabdian selanjutnya.
Sosialisasi Pemanfaatan Pupuk Cair Non Sintetis Berbahan Dasar Kulit Apel di Desa Bulukerto, Kota Batu Tunazjah, Savina; Nugraheni, Dian; Sari, Shinta Permata; Ilmiatunnisa, Rahmatin
Panrannuangku Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025)
Publisher : Lembaga Penelitian dan Pengembangan Teknologi dan Rekayasa, Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/panrannuangku3852

Abstract

Desa Bulukerto sebagai penghasil perkebunan apel memiliki potensi yang beragam. Akan tetapi, banyak limbah yang belum dimanfaatkan dengan baik, sehingga perlu dilakukan sosialisasi. Tujuan dari penelitian pengabdian ini adalah untuk mengetahui respon masyarakat, khususnya petani apel, dalam mengelola limbah kulit apel menjadi pupuk cair organik. Diharapkan dapat meningkatkan kepedulian lingkungan dan mendukung pertanian berkelanjutan. Hasil dari kegiatan ini mendapat respon positif dari masyarakat dan dapat meningkatkan wawasan serta kesadaran masyarakat.
Pendampingan Teknologi Penyiraman Otomatis Berbasis Arduino untuk Pupuk Cair Organik di Kebun Apel Desa Bulukerto Tunazjah, Savina; Nugraheni, Dian; Ilmiatunnisa’, Rahmatin; Sari, Shinta Permata; Prabowo, Himawan Ganjar
Room of Civil Society Development Vol. 4 No. 3 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.624

Abstract

Industri apel di Indonesia menghadapi berbagai tantangan, salah satunya adalah hama dan penyakit tanaman. Perawatan kebun apel dari serangan hama di Desa Bulukerto tidak menghasilkan keuntungan. Hal ini mendorong pendampingan serta pengembangan solusi berkelanjutan untuk pengendalian hama apel. Sasaran dari kegiatan ini adalah masyarakat kelompok tani sebanyak 20 orang. Kegiatan ini bertujuan untuk melakukan pendampingan penyiraman pupuk cair organik berbasis arduino untuk pengendalian hama pada kebun apel di Desa Bulukerto. Sistem ini menggunakan pupuk cair alami yang aman dan ramah lingkungan. Pupuk cair memanfaatkan limbah kulit apel yang kurang dimanfaatkan masyarakat. Adapun metode pelaksanaan meliputi sosialisasi, pelatihan, pendampingan, dan monitoring. Hasil menunjukkan bahwa program ini mendapat respon positif dari masyarakat, memberikan pengetahuan baru kepada petani tentang penyiraman otomatis dapat meningkatkan penggunaan biopestisida ramah lingkungan, menghemat air melalui sistem penyiraman sehingga berpotensi meningkatkan hasil panen apel dan mengurangi kerugian. Kegiatan ini memberikan pemahaman baru bagi para petani mengenai teknologi penyiraman otomatis. Melalui pembinaan penyiraman otomatis dapat menjadi potensi terobosan baru dibidang pertanian berbasis teknologi.  Selain itu, respon positif dari masyarakat dapat dijadikan sebagai acuan kegiatan program kegiatan pengabdian selanjutnya.
Corporate Social Responsibility and Corporate Governance: Drivers or Hinders of Tax Aggressiveness? Inka, Deva Ananda; Sari, Shinta Permata
Golden Ratio of Taxation Studies Vol. 5 No. 2 (2025): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i2.1439

Abstract

Taxes are one of the sources of state revenue that make the most significant contribution to implementing state activities. Good corporate governance can improve a company's tax compliance. This research aims to gather empirical evidence on the relationship between corporate social responsibility, independent commissioners, audit committees, audit quality, and tax aggressiveness. This research uses a quantitative approach. Secondary data is the data used in this research, and it is obtained from the database of property and real estate companies listed on the Indonesia Stock Exchange within a period of five years, namely from 2019 to 2023. During this time interval, as many as 15 companies indexed in property and real estate are selected as research samples through purposive sampling techniques. Multiple linear regression analysis, facilitated by SPSS, was employed as a data analysis method in the research. The results of the research prove that corporate social responsibility and the audit committee do not affect tax aggressiveness, while independent commissioners and audit quality affect tax aggressiveness.
Minat Transaksi Daring Melalui Jasa Transportasi GO-JEK: Kepercayaan, Kemudahan Transaksional, Pemahaman Risiko Dan Kualitas Layanan Sari, Shinta Permata; Pinandita, Satria; Sholikhah, Himmatus
Prosiding University Research Colloquium Proceeding of The 10th University Research Colloquium 2019: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

The ease of internet use makes all activities more efficientto accomplish. Customers can fulfill their needs by utilizing onlineapplication. The purpose of this study is to find out the effect of trust, transactional ease, risk understanding and service quality to online-transaction interest. GO-JEK’s online transportation become the observed entity because GO-JEK is one of fast growth local companyin Indonesia. The study is conducted on the students at Economic andBusiness Faculty of Universitas Muhammadiyah Surakarta.The sampling methods of this study is convienence sampling methods.Data are collected by survey with questionnaires. 304 students arebeing respondents in this study. The data analyze using multiplelinear regression and the results show that trust and transactionalease have effect on online-transaction interest, whereas risk understanding and service quality have no effect on online-transaction interest.
Pengungkapan Risiko Keuangan Perbankan Dilihat dari Corporate Governance Sholikhah, Himmatus; Sari, Shinta Permata
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Sosial Humaniora dan Ekonomi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Banking sector is one of economics sectors that support the rapid improvement on economic growth, but the economic instability make banking companies inseparable from financial risk. In order to maintain business continuity, banking companies must carry out good corporate governance to represent financial risk disclosure as a priority preview for stakeholders. This study analyze the effect of corporate governance proxies by proportion of the independent commissioners, expertise of audit committee, ownership concentration, and auditor's reputation on financial risk disclosure. The purposive sampling methods use to classify the banking companies listed on the Indonesia Stock Exchange in 2016-2018 which consist of 42 banks. The multiple linear regression uses to analyze the data and the results indicate that auditor’s reputation effects on financial risk disclosure. Meanwhile, proportion of the independent commissioners, expertise of audit committee and ownership concentration have no effect on financial risk disclosure.
Analisis Risiko Kredit Usaha Kecil dan Menengah (UKM) pada Platform Pinjaman Berbasis Daring Fatahuddin, Amir; Sari, Shinta Permata; Subikhi, Alif Akbar
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Sosial Humaniora dan Ekonomi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

The development of online-based loans defined as Peer to Peer (P2P) Lending provides an opportunity for Small and Medium Enterprises (SMEs) to obtain funds with an easier process. There are several factors that influence lending decisions by lenders and make their loan applications are being fulfilled. This study aims to analyze the factors that effect lending decisions on the Peer to Peer (P2P) Lending platform by considering credit risk: loan amount, interest rate, term loan, loan purpose, and credit rating. The data obtain through the Investree platform, one of the most developed Peer to Peer (P2P) service providers in Indonesia and licensed by Financial Services Authority (OJK). The sample’s method is judgement sampling and data analyze using logistic regression. The results show that loan amount and credit rating have effect on lending decisions, meanwhile interest rate, loan term, and loan purpose have no effect on lending decision.
Praktik Manajemen Laba dengan Mempertimbangkan Ukuran Perusahaan: Studi pada Sub Klasifikasi Industri Dasar dan Kimia di Bursa Efek Indonesia Subikhi, Alif Akbar; Sari, Shinta Permata; Fatahuddin, Amir
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Sosial Humaniora dan Ekonomi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Earnings management is the effort of a manager to manipulate financial statements in order to get the benefits in accordance with their wishes. This behavior is considered as deviant action due to the fact that managers provide biased information that can mislead financial statements users. This study aims to analyze the effect of firm size measured by total assets and total sales on earnings management practices. The sample use in this study is manufacturing companies in the basic and chemical industrial classification which are listed on the Indonesia Stock Exchange in the 2017-2018 period and collected using purposive sampling methods. The data obtain 30 companies and summarize from company’s annual report. This study uses multiple linear regression to analyze sample’s data. The results show that the firm size measured by total assets and total sales effect earnings management practices.
Upaya Peningkatan Kompetensi Calon Akuntan dalam Menghadapi Era Pembangunan Berkelanjutan Melalui Pemahaman Konsep Akuntansi Sosial dan Lingkungan Wijayanti, Rita; Sari, Shinta Permata; Kurniawati, Lintang
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

This community service activity is intended for students of the Accounting Program FEB UMS as future accountants. The absence of the course that specifically study about social and environmental accounting and the limited of textbook are a separate obstacle for students of the Accounting Program FEB UMS to have future accountang competencies that can meet market needs. This community service activity was carried out on Saturday, June 26, 2021 online through the Google meet applications. The service method carried out is in the form of an explanation of current current accounting issues, global solutions to overcome social and environmental crises, transformation to green accounting, theory and practice towards green accounting, challenges and opportunities for the accounting profession. The material is not only presented in the form of theory, but also case studies on how to apply social and environmental accounting in reporting. This is done so that students get an idea of the difference between conventional accounting and the application of social and environmental accounting.
Co-Authors Adhilla Harumningtyas Adinda Putri Wahyuningtyas Aji, Bagus Prasetyo Alif Akbar Subikhi Alifa Putri Nugraheni Almira Ayudia Mahsa Amelia Fatimah Az Zahra Aminuyati Amir Fatahuddin Andiani, Diva Nur Andy Dwi Bayu Bawono Anggi Adellia Annisa Tri Widyastuti Annur Rofiq Aprilaurina, Khoirunisa Ariani, Ardan Fitri Arianto, Novita Ariska Widya Puspitasari Artwidi Fitrianingrum Ashilla Safaniza Darmawan Aulia Chatur Hermawan Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azaria, Callista Donna Azizah, Jihan Nur Bambang Suharjito Banu Witono Bela Feronika Callista Donna Azaria Carissa Fitri Nasywa Cystoma Aurora Wicaksananingtyas Devi, Salma Pretyan Dian Nugraheni Dinar Kurnia Setiyaningrum Diva Tirta Nirwana Rahmadetta Dwi Astuti Eka Nurul Qomaliyah Ellen Monata Wahono Eny Kusumawati Eny Kusumawati Erlinda Lusiana Erti Hamimi Fadia Rahmadhini Hartama Farisa Yasa Afifah Fatahuddin, Amir Fatmawati, Arsyi Dela Fatwasari Soeratno Putri Febrian Febrian Fifi Nur Afiyah Fitri Rachmawati Ayuning Tyas Fivit Apriliya Florella, Maria Gehad Mohammed Sultan Saif Gita Olyvia Olyvia Fachrunnisa* Habiddin Himmatus Sholikhah Himmatus Sholikhah Himmatus Sholikhah Ika Setiyawati Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Intan Kusumawati Cahyaningrum Istiqomah Adi Luhung Kharisma, Tharisya Putri Khusnul Khotimah Lestari, Dinda Fitri Novia Lina Ayu Safitri Lintang Kurniawati LMS Kristiyanti, LMS LMS. Kristiyanti Lubis, Annisa Fitri Madjid, Aulia Nuur Margono, Tiara Pramudya Wardani Maysara, Maysara Melaty, Khoirul Putri Milia, Riska Nadjwa Dana Amalia Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Naura Calista Adhianto Nikmar’ati Khoiriah Ningsih, Suhesti Novia Nurafni Krisyanti Novida Pratiwi Novita Arianto Nugraheni*, Dian Nugraheni, Isnawati Nuraini, Revalina Intan Nurma Handayani, Nurma Nurrahmawati, Shafira Nursiam, Nursiam Permatasari, Rizky Puput Prabowo, Himawan Ganjar Pradiska, Rieka Ayu Pramita Devi Mutia Syarifah Pranata, Ivandra Bagus Purbaningsih, Restu Aurelia Puspitasari, Ariska Widya Putra, Ramdhani Bayu Putri Sholekhah, Ayu Mandira Putri, Hanifah Yaffa Eka Putri, Lutfi Zunaida Rachmawati, Adelia Briliana Annisa Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahayu, Ruli Eko Rahmadetta, Diva Tirta Nirwana Rahmalia, Nafisah Zulaikha Ramadhani, Alia Pramudita Ratih Dwi Siswani Rieka Ayu Pradiska Rita Wijayanti Rosa Fadilla, Silvya Rosyadi, Rozi Irfan Ruli Eko Rahayu Sabela Nur Fariskya Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Salsabila, Adinda Salsabilla, Aulia Zahwa Sari, Yasinta Rusiana Hernita Satria Pinandita Satria Pinandita Septiana Anggraini Septiana Anggraini, Septiana Setiawan, Nabiil Afifah Putri Setiawan, Salsabil Faddhila Putri Shafira Nurrahmawati Sholikhah, Himmatus Silpian Jian Linia Wati Siswani, Ratih Dwi Siti Khotimah Sri Widyaningsih Subikhi, Alif Akbar suhartatik suhartatik Suhesti Ningsih Suhesti Ningsih, Suhesti Sumini Sumini Syafaqoh, Rizki Zahroh Syarifah, Pramita Devi Mutia Tharisya Putri Kharisma Tunazjah, Savina Wafiatun Mukharomah Wahyuningtyas, Adinda Putri Wardhana, Sania Adelina Wayan Novitasari Wijayanti, Rista Putri Winasis, Dery Awang Yanuarta RE, Ramel Yasmin, Samara Zada, Qonita Avena Zulafa Alfina Hilwa