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All Journal Media Riset Akuntansi IQTISHODUNA EL-MUHASABA El Dinar Journal of Economics, Business, & Accountancy Ventura SAR (Soedirman Accounting Review): Journal of Accounting and Business SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Akuntansi dan Bisnis JURNAL AKUNTANSI Journal of Contemporary Accounting Budimas : Jurnal Pengabdian Masyarakat Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Penamas: Journal of Community Service Jurnal Riset Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal JIMEKA
Christina Tri Setyorini
Universitas Jenderal Soedirman, Purwokerto
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Social Sciences Other

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SOSIALISASI PENTINGNYA BER-NPWP UNTUK MENDUKUNG KEGIATAN USAHA DAN TATA CARA PENDAFTARAN NPWP DI DESA LEREP KECAMATAN UNGARAN BARAT KABUPATEN SEMARANG Setyorini, Christina Tri; Aziz, Abdul; Dewi, Sevita Sari; Apriliantika, Annisa; Sholihah, Siti Mar'atush; Nurmalitasari, Fahmi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

Abstract

The village of Lerep is located in the western Ungaran district of Semarang Regency. Through observations of micro, small, and medium enterprises (SMEs) in the village of Lerep, it is known that there are problems related to tax literacy, i.e., there is still a low understanding of the authorities of SMEs about the importance of the Taxpayer Identification Number, both for individuals and for their enterprises. As an attempt to improve understanding, socialization activities were carried out on SMEs perpetrators in Lerep Village with the involvement of 26 participants. The activities consist of two subjects, namely the first, which discusses the importance of NPWP and its registration procedures, and the second, which concerns the preparation of simple financial reports and marketing strategies. The result of this community service activity is a better understanding of the importance of the SMEs, accompanied by a module of guidance for the registration of the Taxpayer Identification Number that can be used by SMEs perpetrators to ensure the survival of their endeavors. Implications of this socialization activity include increased awareness of tax obligations among SMEs owners, which is expected to increase tax compliance as well as the tax contribution of the UMKM sector to economic and social development in Lerep Village and its surroundings.
Optimalisasi pencatatan keuangan Klinik Pratama Selamat melalui program sosialisasi dan pelatihan pencatatan akuntansi Dailibas, Dailibas; Chaerudin, Chaerudin; Setyorini, Christina Tri
Penamas: Journal of Community Service Vol. 5 No. 1 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i1.1582

Abstract

Limitations in preparing financial reports are a common challenge for Micro, Small, and Medium Enterprises (MSMEs), including the healthcare sector. Klinik Pratama Selamat faces similar obstacles in recording financial transactions systematically and structured. This community service activity aims to provide socialization and training on accounting records to improve the understanding and ability of the management of Klinik Pratama Selamat in conducting accounting records, including preparing financial reports. The methods used in this activity are socialization and mentoring. The results of this activity showed an increase in participants' understanding of the importance of financial records and how to make financial records correctly and according to applicable accounting standards, as well as the ability to prepare accurate and transparent reports. This activity is expected to improve the quality of financial management of Selamat Primary Clinic and support its operational sustainability.
Tinjauan Social Enterprise Entrepreneurs Pada Komunitas Kebumen Mengopi Dalam Perspektif Islam Sadewo, M Kurniawan; Setyorini, Christina Tri
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5797

Abstract

Kewirausahaan merupakan suatu kegiatan untuk memenuhi kebutuhan yang banyak diminati oleh banyak pihak. Kewirausahaan saat ini telah mengalami pergeseran orientasi dari berorientasi pada keuntungan menjadi berorientasi pada misi sosial. Kegiatan wirausaha sosial/social entrepeneurship dinilai dapat menjadi salah satu alternatif dalam menyelesaikan permasalahan sosial ekonomi. Sebagai bangsa yang mayoritas masyarakatnya beragama Islam dan dengan melihat pertumbuhan wirausaha sosial yang mulai meluas, ekonomi syariah hadir dengan wawasan informasi tentang keterkaitan wirausaha sosial dengan nilai-nilai syariah Islam. Kegiatan wirausaha sosial jika dilihat dari pelaksanaan program mempunyai peranan yang hampir sama dengan tujuan ekonomi syariah itu sendiri dalam upaya meningkatkan pertumbuhan ekonomi dan kesejahteraan. Penelitian ini menggunakan metode tinjauan pustaka, yaitu dengan mengumpulkan beberapa konsep yang disusun dari variabel-variabel penelitian yang kemudian digabungkan menjadi suatu kajian ilmiah baru. Selain itu, tujuan penelitian ini adalah untuk menambah sedikit referensi mengenai kajian wirausaha sosial wirausaha dalam perspektif Ekonomi Islam. Kata Kunci: Social Enterprise Entrepreneur, Ekonomi Islam, Masyarakat Mengopi Kebumen
EXPLORING THE PARADOX OF MSME GROWTH DURING RAMADHAN Mubaroq, Afiq Chamim; Rafinda, Ascaryan; Setyorini, Christina Tri; Nasihin, Ihsan; Rahmajati, Emir Surya; Alhendi, Osama
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 13, No 1 (2025): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v13i1.29185

Abstract

This study aims to examine the dual impact of Ramadan on MSMEs in Indonesia, where increased consumer demand coincides with supply chain disruptions, rising costs, and logistical challenges. The research employs a qualitative descriptive approach with text mining techniques to collect data from various trusted online media sources. The findings indicate that while Ramadan creates significant economic opportunities for MSMEs, challenges remain in meeting market demand. This study highlights the paradoxical nature of this period, underscoring the need for strategic interventions from stakeholders to help MSMEs navigate the complexities of Ramadan. The implications also extend to policymakers, who must consider tailored support to maximize benefits while mitigating the challenges faced by MSMEs during this critical period.
Analysis of Audit Findings Related to Concession Receivables: Case Study Hasna, Rifa; Setyorini, Christina Tri; Lestari, Puji
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 1 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.222 KB) | DOI: 10.32424/1.saap.2022.1.1.7888

Abstract

Penelitian ini bertujuan untuk menganalisis temuan audit terkait dengan piutang konsesi untuk pelayanan jasa kebandarudaraan di Kementerian Perhubungan. Perbedaan penelitian ini dengan penelitian sebelumnya adalah terletak pada objek penelitian, tahun penelitian, dan tempat dilakukannya penelitian. Dalam menganalisis tindak lanjut temuan audit, penulis menggunakan penelitian kualitatif dengan metode studi kasus untuk menggambarkan bagaimana dan mengapa piutang konsesi untuk pelayanan jasa kebandarudaraan menjadi temuan audit selama tiga tahun di Kementerian Perhubungan. Informan yang dipilih ditentukan secara purposif. Partisipan dalam penelitian ini adalah Inspektorat Jenderal, Biro Keuangan, dan Bagian Keuangan Direktorat Jenderal Perhubungan Udara, Kementerian Perhubungan dan aparatur PT Angkasa Pura I dan PT Angkasa Pura II yang berkaitan dengan konsesi layanan bandara. Jumlah informan pada penelitian ini sebanyak 5 orang. Hasil penelitian ini menggambarkan bahwa pengelolaan penerimaan negara bukan pajak dari Konsesi atas Pelayanan Jasa Kebandaraudaraan di Direktorat Jenderal Perhubungan Udara belum memadai. Permasalahan yang terjadi dibalik temuan audit yang terkait dengan piutang konsesi adalah kurang adanya penegasan terkait dengan berlakunya perjanjian dan mekanisme rekonsiliasi pendapatan konsesi. Sehingga, menimbulkan perbedaan interpretasi mengenai mulai berlakunya konsesi dan ketidakjelasan mengenai mekanisme rekonsiliasi data pendapatan konsesi. Kemudian, hak dan kewajiban para pihak belum terpenuhi. Tindak lanjut atas temuan audit telah berjalan dengan baik namun, belum sepenuhnya sesuai dengan rekomendasi BPK. Upaya yang telah dilakukan untuk menyelesaikan tindak lanjut temuan audit meliputi: (1) Berkoordinasi dengan PT Angkasa Pura I (Persero) dan PT Angkasa Pura II (Persero) untuk membahas mulai berlakunya konsesi dan mekanisme rekonsiliasi atas pendapatan konsesi; (2) PT Angkasa Pura I (persero) dan PT Angkasa Pura II (Persero) telah membayar hutang konsesi untuk tahun 2016. Namun, penyelesaian tindak lanjut temuan audit ini mengalami kendala yaitu menunggu disepakatinya perjanjian konsesi baru. Akibatnya, pembayaran piutang konsesi untuk tahun 2017 dan 2018 tertunda. Oleh karena itu, solusi yang tepat adalah berkoordinasi lebih lanjut berkenaan dengan menyelesaikan temuan audit dari piutang konsesi dengan menandatangani perjanjian konsesi baru dan menagih piutang konsesi untuk tahun 2017 dan 2018 kepada PT Angkasa Pura I (Persero) dan PT Angkasa Pura II (Persero). Hal ini dilakukan sebagai upaya untuk mengoptimalkan pengelolaan penerimaan negara bukan pajak dari Kementerian Perhubungan.
MAPPING WHISTLEBLOWING THROUGH THE ROLE OF WHISTLEBLOWERS: A BIBLIOMETRIC ANALYSIS Pinasty, Raisha Jihad Denia; Setyorini, Christina Tri
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2117

Abstract

This study explores whistleblowing's role in addressing fraud and corruption in Indonesia. Using bibliometric analysis, we examined publication trends, document types, subject areas, influential authors, and critical topics in whistleblowing research from 2014 to 2023. Data were collected from the Scopus database, analyzed with the Publish or Perish application, and visualized using a VOS viewer. The results show that articles dominate the field, making up 80.25% of total citations. The findings have significant implications for policymakers, practitioners, and academics. It is a beneficial overview of whistleblowing research, but it only needs to be better and measured based on these findings. These insights do not offer actionable guidelines or strategies but work as, at most, a compass map of existing research trends and areas of interest in whistleblowing discussions. However, the lessons could form a valuable database for anyone to understand the current status of the research ecosystem. However, more than insights alone need to be directly translated into practical designs or applications like building up a system for whistleblowing and anti-fraud, et cetera, which would require further (more applied) studies.
The effect of company size, institutional ownership, profitability and leverage on dividends payout ratio Widodo, Febry Pamungkas Tri; Praptapa, Agung; Suparlinah, Irianing; Setyorini, Christina Tri
Journal of Contemporary Accounting Volume 3 Issue 2, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss2.art3

Abstract

The implication of this research is that company managers are expected to make dividend payout ratio decisions by looking at the factors that influence it, this is hoped that the company can avoid agency problems that can cause agency costs in the company, for corporate investors it is expected to be used as reference material for investing in the company by looking at the factors that affect the dividend payout ratio before investing, this study is expected to provide information about the factors that can affect the dividend payout ratio in the financial sector companies and is expected to be used as a reference for further research in the field of dividend payout ratios, further researchers can add other variables to find out other variables that affect the dividend payout ratio. This study is a study that uses secondary data and this study aims to determine the effect of company size, institutional ownership, leverage, and profitability on dividend payout ratio. The population in this study were financial sector companies on the Indonesian stock exchange in the period 2016-2018. The sample in this study were 16 companies in a 3year period. The sampling technique used was purposive sampling and the data analysis used was multiple linear regression analysis. The results of this study indicate that institutional ownership and profitability have a significant positive effect on the dividend payout ratio. Meanwhile, the variable company size and leverage does not have a significant effect on the dividend payout ratio.
Analysis of Implementation of SMEs Tax Enforcement: The effects of tax justice dimensions, understanding of tax accounting on SME’s tax compliance Setyorini, Christina Tri; Susilowati, Dewi
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.845

Abstract

The purpose of this study was to determine the effect of understanding on tax accounting, tax justice toward tax compliance on SMEs tax. The research method applied in this study is quantitative deductive method. The population taken were SMEs registered in Department of Cooperatives SMEs, Trade and Industry in Banyumas, Purbalingga and Cilacap. The data were collected by using convenience sampling. They were collected through questionnaires and semi-structured interviews with 115 SMEs. The finding shows that the SMEs tax compliance is influenced by understanding on tax accounting and tax justice. In addition, this study also reveals that the majority of SMEs have lack of understanding about tax accounting and most respondents still doubt about tax justice. Thus, the recommendation of this research is to conduct a judicial review of Government Regulation No. 46 Year 2013 to conform to the principle of tax fairness, transparency in the field of taxation should be improved, and the bottom-up approach must be conducted prior to issuing regulations by the government, especially given the economic capacity of SMEs.
ACCOUNTING PROCEDURE AND MANAGEMENT CASH WAQF IN INDONESIAN WAQF INSTITUTIONS Perdana, Laela Fitria; Susilowati, Dewi; Setyorini, Christina Tri
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): June 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (618.057 KB) | DOI: 10.20884/1.sar.2018.3.1.1160

Abstract

This paper aims to explore the management and reporting of cash waqf in Indonesia Waqf Institutions. The methodology used in this study is qualitative descriptive research with case study approach to explain specifically about the management and reporting of cash Waqf. The results of this study indicate that the management of cash waqf in Dompet Dhuafa has fulfilled the waqf principle that adopted from the principle of BCPs corresponds to laws and regulations. On the contrary, at the Representative of Indonesian Waqf Board (BWI) in Banyumas Regency as the representative of waqf regulator, its management of waqf is not yet optimal. Dompet Dhuafa reports their waqf management in financial statement, while at Representative of Indonesian Waqf Board in Banyumas Regency did not report management of cash waqf.
PENGARUH NORMA SUBJEKTIF DAN MOTIVASI TERHADAP MINAT SERTIFIKASI AKUNTANSI Permata, Fyana Putri; Setyorini, Christina Tri; Sudjono, Sudjono
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019): June 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (970.213 KB) | DOI: 10.20884/1.sar.2019.4.1.1532

Abstract

This is a research that have been done to 102 Accounting students in Economy and Business Faculty, Jenderal Soedirman University. Purpose of this research is to understand about accounting students’ perception on subjective norm, career, economic, social, academic title and knowledge motivation in influence of intention to take accounting certification.Accounting students (S1) in Economic and Business Faculty, Jenderal Sedirman University, who know about accounting certification – CA / CPA / CIA / CFA / others – was become the criterion in samples choosing of this research. The results of research are: (1) parents’ influence don’t become students’ consideration to take accounting certification; (2) the higer family’s influence, the higher students’ intention to take accounting certification; (3) friends’ view or suggestion didn’t affect students’ intention to take accounting certification; (4) the higher lecturers/professors’ influence, the higher students’ intention to take accounting certification; totally, subjective norm have positive and significant influence to students’ intention to take accounting certification; (5) the higher career motivation, the higher students’ intention to take accounting certification; (6) the higher economic motivation, the lower students’ intention to take accounting certification; (7) the higher social motivation, the higher students’ intention to take accounting certification; (8) academic title motivation doesn’t affect students’ intention to take accounting certification; (9) the higher knowledge motivation, the higher students’ intention to take accounting certification.
Co-Authors Abdul Aziz Abdul Rauf Chaerudin Alhendi, Osama Apriliantika, Annisa Aryanto Aryanto Ascaryan Rafinda Ayuniza, Salsabila Dailibas Dailibas Dewi Liesnoor Setyowati Dewi Susilowati Dewi, Sevita Sari Eko Suyono, Eko Eliada Herwiyanti Endang Suhendar Farida, Yusriyati Nur Fitrijati, Krishnoe R. Gista Rismayani Hapsari, Ira Hasna, Rifa Ilyas, Fransdito Ali Laeli Budiarti Mahardhika, Arya Samudra Maula, Kholida Atiyatul Mubaroq, Afiq Chamim Nasihin, Ihsan Nurmalitasari, Fahmi Pandansari, Tiara Perdana, Laela Fitria Perdana, Laela Fitria Permata, Fyana Putri Pinasty, Raisha Jihad Denia Praptapa, Agung Prayoga, Cepi Juniar PUJI LESTARI Rahmajati, Emir Surya Sadewo, M Kurniawan Sholihah, Siti Mar'atush Siti Maghfiroh Sudjono Sudjono, Sudjono Sugiarto S Suparlinah, Irianing Widodo, Febry Pamungkas Tri Yanuar E. Restianto