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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Kolaboratif Sains Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Ekonomi, Bisnis, dan Akuntansi
Triani Arofah
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENDAMPINGAN ALIH TEKNOLOGI PADA UKM CANVAS DARI TRADISIONAL KE MODERN Rini Widianingsih; Triani Arofah; Sri Martini
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 2 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.718 KB) | DOI: 10.32424/1.jpba.2022.1.2.8084

Abstract

By utilizing technology, SMEs can have broad market potential and create a variety of profitable new opportunities. This service focuses on assisting the transfer of technology for Canvas SMEs from traditional to modern, where Canvas SMEs produce various products such as bags, tablecloths, sarungs. pillows etc. The problem faced by these SMEs is that they still use traditional technologies such as manual sewing and manual cutting of materials. Apart from that, another problem is the unfulfillment of product orders in large quantities given the minimum equipment and manpower. The solution offered is meeting the needs for sewing machine equipment and material cutting tools, as well as assisting their use for the UKM workers. The assistance will be carried out in stages over 8 months until the equipment can be used by workers in UKM Canvas. This assistance is expected to increase production capacity and fulfillment customer orders on UKM Canvas.
PENGARUH PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY (CSR) TERHADAP PENGHINDARAN PAJAK PERUSAHAAN PUBLIK DI INDONESIA Triani Arofah
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 20, No 1 (2018)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.796 KB) | DOI: 10.32424/jeba.v20i1.1314

Abstract

Pajak dan tanggung jawab sosial perusahaan (CSR) telah memberikan kontribusi terhadap kesejahteraan sosial. Apakah kemiripan ini dipandang sama oleh perusahaan sehingga terdapat pengaruh positif tingkat aktivitas CSR terhadap pembayaran pajak, atau apakah karena kemiripan ini membuat perusahaan-perusahaan dengan aktivitas CSR yang tinggi justru mengurangi beban pajaknya melalui aktivitas penghindaran pajak? Studi ini mencoba untuk menjawab pertanyaan tersebut dengan menguji hubungan antara aktivitas CSR dan penghindaran pajak perusahaan-perusahaan publik di Indonesia. Hasil studi menunjukkan bahwa analisis regresi berganda tidak memberikan bukti yang signifikan mengenai hubungan antara aktivitas CSR  dan penghindaran pajak.
DETERMINANTS OF HIGH-QUALITY INTEGRATED REPORTS Triani Arofah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.7921

Abstract

Financial information, the primary analytical and accountability tool for investors, appeared unable to meet their needs, especially when it came to non-financial disclosures. There is Integrated Reporting (I.R.) to solve this problem. The study analyzes the impact of audit firm (KAP) size, stakeholder pressure, audit committee meetings, and audit committee powers on I.R. Property, real estate, and construction companies listed on the Indonesian Stock Exchange (IDX) were selected for this study due to their perceived complexity in their operations. Using targeted sampling techniques, 116 samples were selected for the observation years 2018-2019 and processed with multiple linear regression analysis in the Eviews 8 analytical tool. Based on the findings and conclusions of the investigation, audit committee meetings and audit committee mandates have a positive and material impact on (I.R.). This shows that the company can maximize its I.R. practices if the audit committee meets frequently and the authority of the audit committee is expanded. In the meantime, the impact of KAP's size and stakeholder pressure on I.R. has not been proven.
PENDAMPINGAN MANAJEMEN SERTIFIKASI HALAL PADA UMKM MAKANAN KHAS BANYUMAS Triani Arofah; Wita Ramadhanti; Nur Aini; Dian Purnomojati; Oman Rusmana
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 2 No 1 (2023): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.1.9187

Abstract

The purpose of this service is to provide understanding and assist in the management of halal assurance certification to SMEs. The method of this activity is observation, interviews, and documenting selected SME data. Mentoring activities are carried out face-to-face. The results of observations and interviews with 3 food and beverage SMEs resulted in several conclusions, namely: the halal certification program is known by all SMEs, but most are not interested in taking care of certification for reasons such as: 1) still prioritizing time to sell rather than participating in socialization about halal assurance; 2) the management of halal certification isstill considered complicated and confusing; 3) does not have the funds to administer the certification; 4) because they don't want to take care of the halal guarantee of their products. Judging from the understanding/cognitive aspect, SMEs feel that halal certification is very important, it means that understanding and knowledge of good halal certification is not enough to increase the interest of SMEs in obtaining halal assurance certification. Therefore, the service team will assist in the management of halal assurance certification by first the requirements for its management, including kitchens that must meet hygiene requirements according to halal certification or kitchen floors that are in accordance with the requirements, SMEs assisted are Getuk Goreng “Tela Asli”, Cireng “Trijaya” and Kecombrang syrup “Honje Laka Syrup” Beverage. Assistance is carried out in 2 stages, namely: (1) training of halal driving cadres, and (2) handling halal certification documents. It is hoped that this halal certification service activity can provide added value so that it can increase sales of MSME products.
E-commerce Sebagai Salah Satu Bentuk Smart Village Triani Arofah; Negina Kencono Putri
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 2 No 1 (2023): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.1.9188

Abstract

Smart Village is currently being researched more intensively to do. With a concept oriented towards solving problems in the village so that it becomes a research issue that is easy to develop, essential points in Smart villages include smart economy. This research focuses on the development of e-commerce to support smart economy programs in smart villages. This research method related to e-commerce system development uses the SDLC (System Development Life Cycle) methodology. A uniform modeling language in design (UML) and system development using web-based programming. The results of this study in the form of a sales information system (e-commerce) for rural communities can be used as a means of information and communication between sellers and buyers in the area of a village. With the existence of this e-commerce system, it can indirectly increase the income of villagers
PENDAMPINGAN MANAJEMEN SERTIFIKASI HALAL PADA UMKM MAKANAN KHAS BANYUMAS Triani Arofah; Wita Ramadhanti; Nur Aini; Dian Purnomo Jati; Oman Rusmana
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 2 No 1 (2023): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.1.9277

Abstract

The purpose of this service is to provide understanding and assist in the management of halal assurance certification to SMEs. The method of this activity is observation, interviews, and documenting selected SME data. Mentoring activities are carried out face-to-face. The results of observations and interviews with 3 food and beverage SMEs resulted in several conclusions, namely: the halal certification program is known by all SMEs, but most are not interested in taking care of certification for reasons such as: 1) still prioritizing time to sell rather than participating in socialization about halal assurance; 2) the management of halal certification isstill considered complicated and confusing; 3) does not have the funds to administer the certification; 4) because they don't want to take care of the halal guarantee of their products. Judging from the understanding/cognitive aspect, SMEs feel that halal certification is very important, it means that understanding and knowledge of good halal certification is not enough to increase the interest of SMEs in obtaining halal assurance certification. Therefore, the service team will assist in the management of halal assurance certification by first the requirements for its management, including kitchens that must meet hygiene requirements according to halal certification or kitchen floors that are in accordance with the requirements, SMEs assisted are Getuk Goreng “Tela Asli”, Cireng “Trijaya” and Kecombrang syrup “Honje Laka Syrup” Beverage. Assistance is carried out in 2 stages, namely: (1) training of halal driving cadres, and (2) handling halal certification documents. It is hoped that this halal certification service activity can provide added value so that it can increase sales of MSME products.
Administrasi Pelaporan Pajak Mineral Bukan Logam Dan Batuan Dan Kepatuhan Perusahaan Tambang Di Cilacap: Administration of Non-Metallic Mineral and Rock Tax Reporting and Mining Company Compliance in Cilacap Caturangga Jauharo Ramadiana; Triani Arofah
Jurnal Kolaboratif Sains Vol. 9 No. 1: Januari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i1.9884

Abstract

Penelitian ini menganalisis peran administrasi pelaporan pajak Mineral Bukan Logam dan Batuan (MBLB) dalam mendukung kepatuhan pajak perusahaan pertambangan di Kabupaten Cilacap. Menggunakan metode deskriptif kualitatif, data diperoleh melalui wawancara dengan CV Sinergi Makmur Sejahtera (CV SIMASE) sebagai mitra, diskusi dengan pegawai pajak daerah, serta penelaahan peraturan daerah terkait pajak MBLB. Hasil penelitian menunjukkan bahwa ketepatan pelaporan pajak dipengaruhi oleh empat faktor utama dalam administrasi, yaitu: (1) kejelasan regulasi dan prosedur pelaporan; (2) digitalisasi dan interoperabilitas sistem pelaporan; (3) mekanisme audit dan penegakan kepatuhan; dan (4) kapasitas kelembagaan aparatur pajak daerah. Integrasi unsur-unsur tersebut membantu menurunkan kesalahan pelaporan, meningkatkan transparansi, dan memperkuat kepercayaan wajib pajak terhadap sistem. Studi ini menegaskan bahwa perbaikan administrasi pajak berkontribusi signifikan terhadap peningkatan Pendapatan Asli Daerah (PAD) dari sektor MBLB. Implikasi praktis mencakup kebutuhan standardisasi format pelaporan, pelatihan berkelanjutan bagi aparat dan wajib pajak, penguatan pertukaran data lintas instansi, serta pengembangan prosedur audit yang transparan.
Co-Authors Ade Novianti Azhar Adi Wiratno Agung Praptapa Agus Sunarmo Aulia Hafidz Hawari Caturangga Jauharo Ramadiana Dian Purnomo Jati Dian Purnomojati Fakhrur Rozi Araniri Negina Kencono Putri Nenshiria Septyaning Wibowo NUR AINI Oman Rusmana Poppy Dian Indira Kusuma Rafika Agustiani Rasyid Mei Mustafa Rifda Nadifah Rini Widianingsih SATRIYAS ILYAS Sri Martini Umi Pratiwi Wita Ramadhanti