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All Journal JURNAL AKUNTANSI DAN AUDITING Wahana Riset Akuntansi SYIRKAH Community Development Journal Jurnal Ekonomi Dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat MALIA: Journal of Islamic Banking and Finance Patria : Jurnal Pengabdian Kepada Masyarakat Pena : Jurnal Ilmu Pengetahuan dan Teknologi Jurnal Litbang Kota Pekalongan Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Prosiding Seminar Nasional Program Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora DIMASEKA Jurnal Pengabdian Masyarakat Prosiding Seminar Nasional Unimus
Catur Ragil Sutrisno
Prodi Akuntansi Fakultas Ekonomi Universitas Pekalongan
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh E-SAMSAT, Penghasilan, dan Sanksi terhadap Kepatuhan Wajib Pajak Juwita, Mariam Intan; Sutrisno, Catur Ragil; Mahmudah, Dina Amalia
JURNAL LITBANG KOTA PEKALONGAN Vol. 21 No. 2 (2023)
Publisher : Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah (Bappeda) Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54911/litbang.v21i2.252

Abstract

This research aims to evaluate the relationship among e-Samsat, income, and sanctions on vehicle tax payer compliance in the Pekalongan City Samsat Case Study. The population in this study is 562.961. Total samples used were 100 respondents which calculated with Slovin formula. Random sampling method was used to determine the samples. Data collected with questionnaire and proceed by using SPSS. The multiple linear regression analysis is used in this research. This research concludes that income and sanctions have a positive effect on vehicle tax compliance. Meanwhile, e-Samsat has no effect on motor vehicle tax compliance.  Keywords: Vehicle tax compliance, income, e-Samsat, sanctions
Dinamika Keahlian dan Gender dalam Komite Audit: Dampaknya pada Manajemen Laba Huda, Misbahul; Sutrisno, Catur Ragil; Prasetiani, Titi Rahayu
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.129007

Abstract

Purpose – The research aimed to identify and assess the impact of two types of expertise—accounting and finance—along with gender in the audit committee on earnings management practices. The control variables included leverage, audit committee size, and company size.Design/methodology/approach – The research focused on 47 banking companies listed on the Indonesia Stock Exchange (IDX). The sample was chosen using purposive sampling based on specific criteria, resulting in the selection of 27 companies. Over the 2017-2021 observation period, 135 data were collected, with 2 outliers being removed, leaving 133 observations for analysis. Partial Least Square (PLS) is used as an analysis tool.Findings – Research conducted proves that expertise has a different influence on earnings management. Accounting skills have a significant positive effect while financial skills have a significant negative effect. Gender within the same committee does not significantly impact earnings management. Testing of the control variables reveals that the size of the audit committee and company size have no effect on earnings management, while leverage shows a significant negative impact.Originality/value –This research offers a new contribution in understanding the role of expertise by distinguishing the influence of accounting expertise and financial expertise. This approach offers a more in-depth understanding of the distinct roles of different expertise and audit committee gender on earnings management, particularly within the banking sector listed on the Indonesia Stock Exchange. Additionally, the study investigates leverage, audit committee size, and firm size as control variables.Research limitations/implications – The research only focuses on banking entities listed on the IDX and the observation period is 5 years. This study shows results that contradict the initial hypothesis regarding accounting expertise and gender, so that further research can examine more deeply about other factors that can influence earnings management. This can serve as a reference for various stakeholders in making more informed decisions regarding corporate governance, particularly concerning the composition and expertise of audit committee members.
Improving Financial Management in Islamic Boarding Schools: Socialization of Accounting Guidelines and Financial System Application Tutorial Sutrisno, catur Ragil; Ilmiani, Amalia; Al Farisi, Salman; Kushemanto, Andi; Prasetya, Nanda Agung; Khoiri, Habib
Community Development Journal Vol 9 No 1 (2025): Community Development Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/cdj.v9i1.7176

Abstract

Islamic boarding schools play a vital role in Indonesia's educational and social landscape. However, many of these institutions continue to face challenges in ensuring transparent and accountable financial management. Most rely on manual and basic record-keeping methods, lacking adherence to established accounting guidelines and the support of effective financial applications to streamline financial reporting and documentation. To address these issues, a Community Service (PkM) initiative was conducted to introduce Islamic boarding school accounting guidelines and provide hands-on assistance in using the Technology-Based Santri and Cooperative Financial System (Siskesakti) application. This initiative aimed to enhance participants' understanding and skills in financial management, ensuring compliance with accounting principles while integrating digital tools for financial administration. The program employed counseling and Participant Active Learning methods, allowing participants to engage actively in the learning process. The participants included financial administrators and teachers from partner Islamic boarding schools, including the Nurul Huda Banin Banat Islamic Boarding School, along with several other beneficiary institutions. The results of the program demonstrated a significant improvement in participants' comprehension of systematic financial management and their readiness to implement digital financial tools. With this assistance, partner Islamic boarding schools are expected to adopt a more structured, transparent, and accountable financial system, thereby supporting the institution’s long-term sustainability and financial integrity.
PENGUATAN SUMBER MODAL MELALUI PENGELOLAAN KEUANGAN KOPERASI BAGI PERAJIN TEMPE KELURAHAN KURIPAN KERTOHARJO KOTA PEKALONGAN Sutrisno, Catur Ragil; Syafnita, Syafnita; Ilmiani, Amalia; Priatiningsih, Dian; Zahro, Zahro
BESIRU : Jurnal Pengabdian Masyarakat Vol. 1 No. 5 (2024): BESIRU : Jurnal Pengabdian Masyarakat, Mei 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/h1kxgz22

Abstract

Perajin tempe seringkali menghadapi masalah kelangkaan dan kenaikan harga kedelai yang memaksa mereka mengurangi produksi dan ukuran tempe. Hal ini juga dialami perajin tempe di Kelurahan Kuripan Kertoharjo, Kota Pekalongan. Untuk mengatasi masalah ini, perajin tempe yang tergabung dalam paguyuban berencana mendirikan koperasi guna membeli kedelai dalam jumlah besar dengan harga lebih murah. Koperasi ini diharapkan membantu perajin memperoleh bahan baku yang lebih terjangkau. Kegiatan pengabdian masyarakat, memberikan pelatihan pengelolaan keuangan koperasi. Materi pelatihan mencakup permodalan, penyusunan laporan keuangan, pengawasan, dan pembagian Sisa Hasil Usaha (SHU). Tujuannya adalah mempersiapkan perajin mendirikan dan mengelola koperasi secara efektif dan berkelanjutan. Kegiatan ini diikuti oleh 26 peserta, memberikan pemahaman tentang prinsip-prinsip koperasi untuk mendukung keberlangsungan usaha mereka.
Pendampingan Siskeudes dan Profil Desa Sutrisno, Catur Ragil; Jannah, Kamalina Din; Shofiyuddin, Muhammad
DIMASEKA Vol 1 No 2 (2023): Oktober 2023
Publisher : FEB Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/dimaseka.v1i2.12

Abstract

Pemerintah desa diberi kewenangan mengelola pemerintahan secara mandiri. Sumber daya yang dimiliki berupa sumber daya alam ditambah dengan keuangan yang berasal dari berbagai sumber menjadikan kekayaan desa makin besar. Hal ini membutuhkan kemampuan mengelola serta tanggung jawab besar pemerintah desa. Penyelenggaraan pemerintah yang transparan dan akuntabel menjadi tuntutan. Terkait keuangan desa, Sistem Keuangan Desa merupakan upaya untuk mewujudkan harapan tersebut dan pendampingan terhadap penerapannya penting untuk dilakukan. Kegiatan pendampingan ini diharapkan memberi manfaat dan tujuan berupa peningkatan kinerja pemerintah desa, perbaikan kualitas pelayanan pemerintah desa, mendukung reformasi birokrasi, tercipta tertib administrasi pengelolaan keuangan desa.
SOSIALISASI UU PESANTREN: MENINGKATKAN PEMAHAMAN DAN PENGUATAN KELEMBAGAAN PESANTREN DI PP. NURUL HUDA AN-NAJAH Sutrisno, Catur Ragil; Farisi, Salman Al; Kushermanto, Andi; Ilmiani, Amalia; Prasetya, Nanda Agung; Khoiri, Habib
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37302

Abstract

Abstrak Undang-Undang Nomor 18 Tahun 2019 tentang Pesantren menandai pengakuan resmi terhadap pesantren sebagai bagian dari sistem pendidikan nasional di Indonesia. UU ini memberikan dasar hukum bagi pengelolaan, pengakuan, perlindungan, dan pemberdayaan pesantren, yang selama berabad-abad telah menjadi pilar dalam membentuk moral, spiritual, dan intelektual umat Islam di Indonesia. Undang-undang ini diharapkan mampu meningkatkan kualitas pesantren melalui peningkatan sumber daya manusia serta sarana dan prasarana. Meski demikian, tantangan dalam implementasinya, seperti minimnya pemahaman masyarakat pesantren terhadap undang-undang ini, mendorong pentingnya sosialisasi yang berkelanjutan. Sosialisasi dalam kegiatan pengabdian Masyarakat (PkM) ini dilakukan melalui metode penyuluhan oleh berbagai pihak, termasuk pemerintah dan akademisi, guna memastikan pesantren memahami hak dan kewajiban yang diatur dalam undang-undang serta mempersiapkan diri menghadapi tantangan modern. Universitas Pekalongan, melalui program pengabdian kepada Masyarakat bekerjasama dengan PP Nurul Huda An-Najah Banin Banat, juga turut berperan dalam menyebarluaskan informasi terkait UU Pesantren, dengan tujuan memfasilitasi dialog antara pemerintah, pengelola pesantren, dan masyarakat untuk memastikan implementasi yang tepat guna memperkuat peran pesantren dalam pembangunan nasional.
Co-Authors Adriyani, Komala Adriyani, Komala Akhmad Samsul Ulum Amalia M.Si SE. Ilmiani Andi Kushermanto Anggrainy Putri Ayuningrum Ceacilia Srimindarti Choliq Sabana Dian Priatiningsih Dwi Ario Fajar fitri, fitriyana fitri, fitriyana fitriyana fitri Intan Setyawati Jannah, Kamalina Din Juwita, Mariam Intan Khoiri, Habib Komala Adriyani Komala Ardiyani Mahmudah, Dina Amalia Misbahul Huda Muhamad Haryanto Muhammad Shofiyuddin Pancawati Hardiningsih Prasetya, Nanda Agung Rekta Gizarelli Riris Anggita Salman Al Farisi, Salman Salman Al Farisi, Salman Al Sri Puji Astuti Syafnita, Syafnita Titi Rahayu Prasetiani Titi Rayahu Prasetiani Tsamara Ubad Badrudin Zahro, Zahro