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All Journal Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Rengganis Jurnal Pengabdian Masyarakat Pattimura Proceeding : Conference of Science and Technology JAMER West Science Business and Management
Syarifah Ratih Kartika Sari
Universitas Merdeka Madiun
Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences

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Penerapan Sistem Informasi Akuntansi Pada Pondok Pesantren Di Kota Madiun Suharni, Siti; Kartika Sari, Syarifah Ratih
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 8, No 2 (2019): JURNALEKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v8i2.43

Abstract

Accountancy Information System is a system made by human beings consists of components in an organization to accomplish a goal, e.g. presenting information. Therefore, employing information system in pondok pesantren is absolutely necessary. Besides for adding efficiency and effectiveness of financial operational in pesantren, it also helps presenting aiding progress report given. Information resulted by Accountancy Information System holds an essential role. It can be used to monitoring, controlling medium, and managing all activity and financial operational activity of pondok pesantren in order to be running well. This study has general objective, e.g. understanding how good system for pesantren is. While specific objective of this study is understanding design of accountancy information system of Madiun City Boarding School. This study employs descriptive-qualitative approach that aims to describe object of research by collecting data. Data are collected through observation, interview, and documentation. Analysis of this study includes analysis on organizational structure, analysis of document used, and analysis of procedure implemented.
Pelatihan Pembukuan Sederhana Pada Kelompok Industri Kecil Menengah (Ikm) Kripik Tempe Kilodang Desa Tawangrejo Kecamatan Takeran Kabupaten Magetan Madiun Kartika Sari, Syarifah Ratih; Wildaniyati, Arini
JURNAL DAYA-MAS Vol 5, No 1 (2020): JURNAL DAYA MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v5i1.35

Abstract

The purpose of this community service is to provide an understanding of accounting in general and provide training in the preparation of accounting (financial statements) to owner  IKM  Kilodang Tawangrejo in Magetan . Since established, this  IKM has not had  financial report that resulted in Mrs. Suti's tempe  IKM and Mrs. Narsi are not being able to know the cash inflows and cash outflows. The benefits of this bookkeeping training are expected through training and mentoring. It is expected that IKM players can make simple bookkeeping and determine. the profit and loss of their business. Increase the income of  through information obtained from financial statements. Located in Tawangrejo Takeran, Magetan Regency, which was focused on chips, especially Mrs. Suti and Mrs. Narsi, which was conducted on 1 August 2018 - 31 December 2018. The activities carried out by providing training to IKM actors in making simple bookkeeping that will greatly help them in managing cash, so that they can find out the benefits and losses obtained, so that they can develop their business to become bigger and more resilient. Keywords—: Bookkeeping; IKM.
Penerapan Sistem Informasi Akuntansi Pada Pondok Pesantren Di Kota Madiun Siti Suharni; Syarifah Ratih Kartika Sari
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 8 No. 2 (2019): JURNALEKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v8i2.43

Abstract

Accountancy Information System is a system made by human beings consists of components in an organization to accomplish a goal, e.g. presenting information. Therefore, employing information system in pondok pesantren is absolutely necessary. Besides for adding efficiency and effectiveness of financial operational in pesantren, it also helps presenting aiding progress report given. Information resulted by Accountancy Information System holds an essential role. It can be used to monitoring, controlling medium, and managing all activity and financial operational activity of pondok pesantren in order to be running well. This study has general objective, e.g. understanding how good system for pesantren is. While specific objective of this study is understanding design of accountancy information system of Madiun City Boarding School. This study employs descriptive-qualitative approach that aims to describe object of research by collecting data. Data are collected through observation, interview, and documentation. Analysis of this study includes analysis on organizational structure, analysis of document used, and analysis of procedure implemented.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan (Studi Empiris Perusahaan Manufaktur Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017-2020 Intan Dwi Jufarlita Chryz Monica; Syarifah Ratih Kartika Sari; Djuwitawati Ratnaningtyas
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 10 No. 2 (2021): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v10i2.99

Abstract

This study aims to examine Customer Capital, Human Capital and Structural Capital as components of Intellectual Capital on Financial Performance. Data obtained from secondary data from the annual reports of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2017-2020 period with a total of 10 companies. Data analysis was performed using multiple linear regression with SPSS version 16 for windows program.The results of this study indicate that thevariable Customer Capital has no significant effect on Financial Performance in Pharmaceutical Sub-Sector Companies for the 2017-2020 period. While thevariables Human Capital and Structural Capital have a significant effect on Financial Performance in Pharmaceutical Sub-Sector Companies for the 2017-2020 period. The F test shows that Customer Capital, Human Capital and Structural Capital Simultaneously Affect Financial Performance in Manufacturing Companies in the Pharmaceutical Sub-Sector Listed on the Indonesia Stock Exchange for the 2017-2020 Period.
Pelatihan Pembukuan Sederhana Pada Kelompok Industri Kecil Menengah (Ikm) Kripik Tempe Kilodang Desa Tawangrejo Kecamatan Takeran Kabupaten Magetan Madiun Syarifah Ratih Kartika Sari; Arini Wildaniyati
JURNAL DAYA-MAS Vol. 5 No. 1 (2020): JURNAL DAYA MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v5i1.35

Abstract

The purpose of this community service is to provide an understanding of accounting in general and provide training in the preparation of accounting (financial statements) to owner  IKM  Kilodang Tawangrejo in Magetan . Since established, this  IKM has not had  financial report that resulted in Mrs. Suti's tempe  IKM and Mrs. Narsi are not being able to know the cash inflows and cash outflows. The benefits of this bookkeeping training are expected through training and mentoring. It is expected that IKM players can make simple bookkeeping and determine. the profit and loss of their business. Increase the income of  through information obtained from financial statements. Located in Tawangrejo Takeran, Magetan Regency, which was focused on chips, especially Mrs. Suti and Mrs. Narsi, which was conducted on 1 August 2018 - 31 December 2018. The activities carried out by providing training to IKM actors in making simple bookkeeping that will greatly help them in managing cash, so that they can find out the benefits and losses obtained, so that they can develop their business to become bigger and more resilient. Keywords—: Bookkeeping; IKM.
Pengaruh Administrasi Perpajakan, Pelayanan Pada Wajib Pajak, Sanksi Pajak, Dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan (Studi Kasus Pada Kecamatan Kartoharjo Kota Madiun) Syarifah Ratih Kartika Sari; Aris Siswanto
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 11 No. 2 (2022): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v11i2.128

Abstract

This study aims to determine the effect of tax administration, services to taxpayers, tax sanctions and tax incentives on land and building tax compliance. This research includes quantitative research. The population in this study were taxpayers for Land and Building Tax in Kartoharjo District, Madiun City, determining the number of samples in this study using the Slovin formula with a maximum tolerable error rate of 10% so that 100 primary data can be obtained in the form of a questionnaire. Data analysis using multiple linear regression. The results of this study indicate that service to taxpayers and tax sanctions have a positive and significant effect on taxpayer compliance, while tax administration and tax incentives do not have a positive and significant effect on taxpayer compliance. Suggestions in further research are that it is necessary to hold counseling about the importance of paying taxes and the government creates a mobile application that contains information about land and building taxes, the government collaborates with minimarkets, postal or virtual payment applications to open land and building tax payment services so that it can make it easier for taxpayers to make payments, the government increases fines for taxpayers who violate it so that there is a more deterrent effect.
Analisis Faktor Yang Mempengaruhi Manajemen Pajak Dengan Indikator Effective Tax Rate (ETR) Joko Susilo; Syarifah Ratih Kartika Sari
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 1 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.14 KB) | DOI: 10.33319/jamer.v3i1.76

Abstract

This research aims to analyze the factors that affect tax management to effective tax rate (ETR). The dependent variable used in this research is the effective tax rate. Meanwhile, the independent variables are leverage, profitability, and capital intensity ratio. The population in this research were manufacturing companies in the pharmaceutical sub-sector consumer goods industry which were listed on the Indonesia Stock Exchange (BEI) in period 2016-2019. The sample technique used purposive sampling method and obtained 36 samples for 4 years. Data obtained from secondary data of 9 companies financial statements. Data analysis was performed using multiple linear regression with SPSS version 16.00 for windows. These results indicate that partially the profitability and capital intensity ratio variables have no affect on effective tax rate. Leverage variable affects on effective tax rate. Meanwhile, simultaneously all variables have an affect on the effective tax rate, and the value of Adjusted R Square is 18.6%.
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KINERJA KEUANGAN BANK KONVENSIONAL YANG TERDAFTAR DI BEI Verda Nusantara; Djuwitawati Ratnaningtyas; Syarifah Ratih Kartika Sari
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 2 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i2.105

Abstract

This study aims to empirically examine the effect of good corporate governance, company size, and leverage on financial performance. The population in this study are conventional bank companies listed on the IDX in 2018 – 2021. This type of research uses quantitative methods. The sample in this study amounted to 33 out of 42 coventional bank populations. The method used in this research is multiple linear regression analysis using SPSS version 24 program. The results showed that independent commissioners affect financial performance, institusional ownership affects financial performance, audit committee affects financial performance, company size affects fincancial performance, and leverage affect financial performance.
Pendampingan Penyusunan Laporan Keuangan dan Pelaporan Pajak pada Perkumpulan Petani Porang Indonesia (Peporindo) Sari, Syarifah Ratih Kartika; Rochman, Fatchur; Purnomo, Herry
Rengganis Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): November 2025
Publisher : Pendidikan Matematika, FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/rengganis.v5i2.510

Abstract

Pelaksanaan Pengabdian Kepada Masyarakat ini ditujukan kepada Perkumpulan Petani Porang Indonesia (Peporindo) yang memiliki kendala belum memiliki sumber daya yang memadai dalam penyusunan laporan keuangan dan pelaporan pajak, serta software yang mendukung dalam administrasi pelaporan keuangan. Tujuan program Pengabdian Kepada Masyarakat ini adalah meningkatkan pengetahuan dalam pengelolaan keuangan kepada Pengurus Peporindo dalam penyusunan akuntansi berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) secara terkomputerisasi menggunakan Microsoft Excel. Solusi yang ditawarkan adalah implementasi penyusunan laporan keuangan terstruktur sesuai SAK EMKM secara terkomputerisasi berbasis Microsoft Excel serta pelatihan peyusunan dokumen dan peningkatan pemahaman terhadap kewajiban pelaporan pajak. Metode yang digunakan adalah pendampingan guna meningkatkan pemahaman, pengetahuan dan kemampuan praktik akuntansi dalam menyusun Laporan Keuangan serta peningkatan terkait pelaporan SPT tahunan. Hasil dari program Pengabdian Kepada Masyarakat ini antara lain memberikan peningkatan pengetahuan dalam pengelolaan keuangan secara baik dan benar kepada Pengurus Peporindo dalam penyusunan akuntansi berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) secara terkomputerisasi menggunakan Microsoft Excel serta pelatihan peyusunan dokumen dan peningkatan pemahaman terhadap kewajiban pelaporan pajak.
A Qualitative Study in Indonesia Comparing the Institutional and Socio-Economic Roles of Banking and Cooperatives Aribowo, Wira Ganet; Sari, Syarifah Ratih Kartika
West Science Business and Management Vol. 3 No. 03 (2025): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v3i03.2004

Abstract

The goal of this qualitative study is to compare the roles, operational structures, and socioeconomic contributions of banks and savings and loans cooperatives in Indonesia. Both entities are strategically responsible for supporting the national financial system, especially in providing financial services to the lower middle class. This study uses a case study approach and in-depth interviews with managers of banks and cooperatives in three different areas. The study also found that banks are better at following the law and running their businesses efficiently, while cooperatives are better at building social ties and community-based economic empowerment. However, management and professionalism is a big problem for cooperatives. The results of this study say that to strengthen an inclusive and sustainable financial system in Indonesia, the commercial banking approach and the cooperative social approach must work together.
Co-Authors Aisyah Kartika Dewi Aribowo, Wira Ganet Arini Wildaniyati Aris Siswanto Bayu Rifqie Syahbawono Djuwitawati Ratnaningtyas Fatchur Rochman Fatchur Rochman Herry Purnomo Intan Dwi Jufarlita Chryz Monica Joko Susilo Marta Swastika Hani Safira Siti Suharni Suharni, Siti Verda Nusantara Wildaniyati, Arini