Article Per Year (5 Year)
p-Index From 2021 - 2026
6.293
P-Index
This Author published in this journals
All Journal EL-MUHASABA Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Buletin Pembangunan Berkelanjutan ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Ekonomi KIAT International Journal of Social Science Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi VALUTA Jurnal Administrasi Bisnis, Manajemen dan Ekonomi Journal of Islamic Finance and Accounting Research IJTIMA': Jurnal Pengabdian Masyarakat Jurnal Akuntansi Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Yolanda Pratami
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Islam Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 37 Documents
Search

 1   2   3   4 
PENGENALAN DASAR DASAR AKUNTANSI DAN AKUNTANSI DI ERA DIGITAL Nursida, Nina; Raja Ade Fitrasari Mochtar; Pratami, Yolanda; Amelia Fitri; Salzabela Ushabina Caramoy; Norhayati Rafida Abdul Rahim; Ihab Ahmed Awais; Muhammad Raqib Mohd Sofian
IJTIMA': JURNAL PENGABDIAN MASYARAKAT Vol. 2 No. 2 (2025): Oktober
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/ijtima.2025.21905

Abstract

Abstrak Akuntansi telah menjadi fondasi yang krusial dalam pengambilan keputusan yang strategis dan pengelolaan keuangan yang efektif, baik bagi individu maupun entitas bisnis. Di tengah arus informasi yang terus mengalir, pengetahuan tentang dasar-dasar akuntansi menjadi semakin penting, terutama bagi generasi muda yang akan membawa perubahan di masa depan. Program studi akuntansi mengarahkan upaya pengabdian kepada masyarakat internasional di Mts Al Mujahidin Gunung Bungsu. Kegiatan ini merupakan bentuk kerjasama Universitas Islam Riau dengan Universitas Sains Islam Malaysia. Program ini bertujuan untuk memberikan pemahaman yang kokoh tentang konsep-konsep dasar akuntansi dan bagaimana penerapannya di era digital kepada siswa-siswa Mts Al Mujahidin Gunung Bungsu. Kegiatan pengabdian ini dilaksanakan di MTS Al Mujahidin Gunung Bungsu Kecamatan XIII Koto Kampar Kabupaten Kampar Provinsi Riau. Metode pelaksanaan kegiatan pengabdian masyarakat yaitu dalam bentuk penyampaikan materi serta diskusi terkait pengenalan dasar dasar akuntansi dan akuntansi di era digital kepada siswa dan siswi MTS Al Mujahidin Gunung Bungsu. Pemahaman ini diharapkan tidak hanya memberikan pengetahuan, tetapi juga meningkatkan pemahaman praktis mereka dalam mengelola keuangan di era digital yang semakin berkembang pesat. Melalui pemahaman yang kuat tentang dasar-dasar akuntansi, siswa-siswa MTS Al Mujahidin Gunung Bungsu akan dapat mempersiapkan diri dengan baik untuk menghadapi tantangan dan peluang di masa depan.   Abstract  Accounting has become a crucial foundation in strategic decision-making and effective financial management for both individuals and business entities. Amid the continuous flow of information, knowledge of the basics of accounting is increasingly important, especially for the younger generation who will bring about future changes. The accounting study program directs efforts to serve the international community at Mts Al Mujahidin Gunung Bungsu. This activity is a form of collaboration between the Islamic University of Riau and the Islamic Science University of Malaysia. The program aims to provide a solid understanding of basic accounting concepts and their application in the digital era to the students of Mts Al Mujahidin Gunung Bungsu. This community service activity is carried out at MTS Al Mujahidin Gunung Bungsu, Kecamatan XIII Koto Kampar, Kabupaten Kampar, Riau Province. The method of implementing community service activities is in the form of delivering material and discussions related to the introduction of basic accounting and accounting in the digital era to the students of MTS Al Mujahidin Gunung Bungsu. This understanding is expected not only to provide knowledge but also to enhance their practical understanding of managing finances in the rapidly developing digital era. Through a strong understanding of the basics of accounting, the students of MTS Al Mujahidin Gunung Bungsu will be well-prepared to face the challenges and opportunities of the future.    
Peningkatan Keterampilan Akuntansi dengan Zahir Efi Susanti; Raja Ade Fitrasari Mochtar; Yolanda Pratami; Hafidzah Nurjannah; Juliani Juliani; Salzabela Ushabina Caramoy
Community Engagement and Emergence Journal (CEEJ) Vol. 5 No. 4 (2024): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i1.7757

Abstract

Perkembangan teknologi menuntut penguasaan keterampilan akuntansi berbasis digital untuk meningkatkan daya saing lulusan di dunia kerja. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kompetensi mahasiswa Fakultas Akuntansi Universiti Teknologi MARA (UiTM) Cabang Perlis melalui pelatihan penggunaan aplikasi Zahir Accounting. Metode yang digunakan adalah Participatory Learning and Action (PLA) dengan pendekatan learning by doing, mencakup ceramah, diskusi, dan praktik langsung. Hasil kegiatan menunjukkan bahwa mahasiswa dan dosen mengalami peningkatan keterampilan dalam mengelola transaksi keuangan, membuat laporan keuangan berbasis aplikasi, serta memahami pentingnya akurasi dan kecepatan dalam pelaporan keuangan. Pelatihan ini berkontribusi pada penguatan kesiapan kerja mahasiswa, mendukung pencapaian Indikator Kinerja Utama (IKU) universitas, dan mendorong adaptasi teknologi dalam pendidikan akuntansi. Diharapkan kegiatan ini menjadi langkah berkelanjutan dalam memperkuat hubungan antara institusi pendidikan dan dunia industri melalui pengembangan keterampilan berbasis teknologi.
Tax Avoidance dan Faktor yang Mempengaruhinya Yolanda Pratami; Nisa Maharani
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.390

Abstract

This research aims to test and analyze the influence of capital intensity, sales growth and institutional ownership variables on tax avoidance in coal mining companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study was 34 coal mining companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The research sample was selected using a purposive sampling technique to obtain 13 companies that met the criteria during the research time period. Data analysis uses multiple linear regression analysis techniques. Based on the results of tests that have been carried out, it shows that partially the capital intensity variable has a significant negative effect on tax avoidance, sales growth has a significant negative effect on tax avoidance and institutional ownership has a significant negative effect on tax avoidance. Simultaneously, the variables capital intensity, sales growth and institutional ownership have a significant effect on tax avoidance.
PENGARUH MULTINATIONAL COMPANY DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE (Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2021) Nina Nursida; Yolanda Pratami
Jurnal Ekonomi Manajemen Bisnis Syariah dan Teknologi Vol. 1 No. 1 (2022): Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi
Publisher : Yayasan Azam Insan Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62833/embistek.v1i1.6

Abstract

This study aims to empirically examine the effect of Multinational Companies and Fixed Assets Intensity on Tax Avoidance in Manufactures and Beverages Sub-Sector Companies listed on the Indonesia Stock Exchange for the period 2020-2021. This study is a quantitative study which was analyzed using multiple regression analysis method with the help of SPSS 26. Through purposive sampling technique, from the total population obtained by 29 companies, 20 companies met the criteria as samples. The results showed that Multinational Companies had no significant effect on tax avoidance, and Fixed Asset Intensity had a significant effect on tax avoidance.
Environmental, Social, and Governance (ESG) Controversy: Tinjauan Sistematis Determinan Tata Kelola dan Konsekuensi Korporasi Yolanda Pratami; Raja Ade Fitrasari Mochtar; Amir Hamzah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3528

Abstract

This study systematically synthesizes the literature on Environmental, Social, and Governance (ESG) controversy by examining its determinants, corporate consequences, thematic evolution, and emerging research directions. Using a Systematic Literature Review (SLR) approach based on PRISMA guidelines, this study analyzed 42 empirical articles indexed in the Scopus database and published between 2020 and 2026. Unlike previous ESG-related reviews that mainly focus on ESG performance and sustainability disclosure, this review specifically integrates the determinants and consequences of ESG controversy at the firm level within governance and sustainability contexts. The findings indicate that corporate governance mechanisms, firm characteristics, ESG disclosure practices, industry sensitivity, and institutional environments are the main factors influencing controversy exposure, with board independence, gender diversity, and ownership structure emerging as the most influential governance mechanisms. The review further reveals that controversy exposure generates multidimensional consequences, including lower financial performance and firm value, higher financial risk, reputational damage, and negative market reactions. The study contributes theoretically by providing an integrated understanding of how governance mechanisms and contextual factors shape sustainability-related corporate risks. This review also identifies research gaps related to measurement inconsistency, industry-specific contexts, and cross-country governance differences. However, this study is limited to Scopus-indexed empirical articles and may not fully capture findings from non-indexed literature. The findings provide practical implications for managers, investors, and policymakers in strengthening governance quality, improving ESG transparency, and mitigating sustainability-related risks.
THE ROLE OF THE INDEPENDENT COMMISSIONER IN MODERATING CEO POWER ON COMPANY PERFORMANCE Yolanda Pratami; Loveana Syaifora; Agustin Basriani; Mai Yuliza
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5 No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3726

Abstract

Business competition between companies requires companies to be able to survive by improving company performance. However, this has not been noticed by several banking companies listed on the Indonesia Stock Exchange which shows that the dominant company's performance has decreased from 2017 to 2019. The increase in company performance is inseparable from the ownership structure owned by parties with an interest in the company such as CEO power. and the role of independent commissioners. The purpose of this study was to obtain empirical evidence that CEO power has an effect on company performance and independent commissioners can moderate the relationship between CEO power and company performance. This study uses quantitative methods with multiple regression analysis while the population of this study are all banking companies listed on the Indonesia Stock Exchange from 2017 to 2019. The results of this study indicate that CEO Power has no effect on financial performance. Furthermore, independent commissioners do not have a moderating effect on the relationship between CEO Power and company performance Keywords: Company Performance, CEO Power, Commissioner
DETERMINAN KUALITAS LABA PERUSAHAAN CONSUMER NON-CYCLICALS: DEWAN KOMISARIS INDEPENDEN, PRUDENCE, DAN INTELLECTUAL CAPITAL Raudhatul Qolbi; Yolanda Pratami
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 3 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i3.6002

Abstract

This study aims to examine and analyze the effect of Independent Commissioners, Prudence, and Intellectual Capital on Earnings Quality in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This study employs a quantitative approach using secondary data obtained from companies’ annual reports. The population consists of 132 Consumer Non-Cyclicals companies listed on the IDX. The sample was selected using a purposive sampling technique based on predetermined criteria, resulting in 73 companies or 219 observations over the study period. Data were analyzed using panel data regression with the assistance of EViews 12. The results show that Independent Commissioners, Prudence, and Intellectual Capital do not have a significant effect on Earnings Quality. These findings indicate that the presence of independent commissioners, the application of prudence principles, and the management of intellectual capital have not been able to directly explain variations in earnings quality among Consumer Non-Cyclicals companies during the study period.
Co-Authors Amelia Fitri Amir Hamzah Andika Pratama Putra Arie Yusnelly Azwirman Basriani, Agustin Bustamam, Nawarti Camenia Jamil, Poppy Caramoy, Salzabela Ushabina Edfan Darlis Efi Susanti Eny Wahyuningsih Gilang Amrizal Gilang Nugroho Hafidzah Nurjannah Hamzah, Zulfadli Hardi - Hidayat, Dina Ihab Ahmed Awais Irena Hastuti Ismayanti Ananda Putri Jamilah, Annisa Wicha Nurul Juliani Juliani Juliani Lintang Nur Agia Loveana Syaifora M. Irfan Rosyadi, M. Irfan Maharani, Nisa Mai Yuliza Melian Ocktifiana Muhammad Fahdi, Muhammad Muhammad Raqib Mohd Sofian Munashiroh, Hidayatul Munasiroh, Hidayatul Nina Nursida Nina Nursida Nina Yuliana Nina Yuliana Nisa Maharani Nora Safitri Norhayati Rafida Abdul Rahim Nur Agia, Lintang Nurjannah, Hafidzah Ocktifiana, Melian Oktaviani, Rona Naula Pahmi Amri Poppy Camenia Jamil Raja Ade Fitrasari Mochtar Raudhatul Qolbi Ricardo Manerak Manumpak Simamora Saiful Anuar Salzabela Ushabina Caramoy Salzabela Ushabina Caramoy Sekar Indah Pangesti Siska Sundari, Eva Susanti, Efi Valdi, Fitra Welni Rafida Yusnelly, ⁠⁠Arie Yusniawati, Erni Yusrawati Yusrawati Yusrawati