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All Journal Jurnal Kedokteran Brawijaya MIX : Jurnal Ilmiah Manajemen Universa Medicina Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Journal of Dedicators Community BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL PENDIDIKAN TAMBUSAI MALIA FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Kesehatan Islam : Islamic Health Journal Jurnal Akuntansi Kompetif Jurnal Proaksi Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Nusantara Science and Technology Proceedings Jurnal Mandala Pengabdian Masyarakat EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Bioscientist : Jurnal Ilmiah Biologi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Economy, Education and Entrepreneurship (IJE3) Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal ETAM: Jurnal Pengabdian kepada Masyarakat Robust: Research of Business and Economics Studies Jurnal Kedokteran Komunitas (Journal of Community Medicine) Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Indonesian Journal of Sustainability Policy and Technology Jurnal Ilmiah Nusantara Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Journal of Sharia Economics, Banking and Accounting KOPEMAS Balance: Jurnal Akuntansi, Auditing, dan Keuangan IJRE
Erna Sulistyowati
Universitas Islam Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Edukasi Literasi Finansial untuk Pengelolaan Keuangan Keluarga: Pelatihan Aplikasi Cash Book untuk Perempuan Generasi Y Sulistyowati, Erna; Sucahyati, Diarany; Suryaningrum, Diah Hari; Abdillah, Muhammad Nauval Rizki; Sofiyulloh, Mohammad; Amar, Muhammad Khoirul; Putra, Muhammad Rafito Kirana; Damayanti, Sindhi
Jurnal ETAM Vol. 4 No. 3 (2024): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/etam.v4i3.960

Abstract

Keluarga adalah unit dasar dalam perekonomian Nasional. Pengelolaan keuangan keluarga yang baik berkontribusi pada kestabilan dan pertumbuhan ekonomi di Indonesia. Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan literasi finansial Perempuan generasi Y di lingkungan lokal Ibu PKK Kelurahan Kedung Baruk, Kecamatan Rungkut, Kota Surabaya, Jawa Timur. Metode yang diterapkan untuk meningkatkan literasi keuangan pengelolaan keuangan keluarga adalah dengan memberikan pelatihan aplikasi Cash Book (Buku Kas). Hasil persentase capaian setelah pelatihan menunjukkan bahwa lebih dari 50% telah terjadi peningkatan literasi keuangan khususnya pemahaman aplikasi Cash Book dalam pengelolaan keuangan keluarga. Untuk tindakan keberlanjutan perlu dilakukan monitoring oleh Tim Pengabdian kepada Masyarakat. Abstract The family is the basic unit of the National economy. Good family financial management contributes to economic stability and growth in Indonesia. This community service aims to increase the financial literacy of Generation Y women in the local environment of the PKK, Kedung Baruk Village, Rungkut District, Surabaya City, East Java. The method applied to increase financial literacy in managing family finances is by providing training on the Cash Book application. The percentage results achieved after the training show that there has been an increase in financial literacy by more than 50%, especially in understanding the Cash Book application for managing family finances. For sustainability actions, monitoring needs to be carried out by the Community Service Team.
THE PERCENTAGE OF TAX RECEIVABLES REVIEWED FROM TAX COLLECTION THROUGH WARNING LETTERS AND ENFORCEMENT LETTERS AT THE PRATAMA TAX SERVICE OFFICE OF SURABAYA RUNGKUT Qadlizaka, Dendrit Yahya; Sulistyowati, Erna
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 3 No. 3 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i3.211

Abstract

This study aims to determine the effect of Warning Letters and Enforcement Letters on the Percentage of Tax Receivables at KPP Pratama Surabaya Rungkut. The research method used is quantitative analysis and descriptive verification to examine the effect of each variable. The number of samples in this study was 35 data of warning letters, forced letters, and percentage of tax receivables from KPP Pratama Surabaya Rungkut. The type of data used in this study is secondary data. IBM Statistical Product and Service Solution (SPSS) software was employed to analyze the collected data. The gathered data was subsequently analyzed using classical assumption and multiple linear regression tests. The study results show that Tax collection through Warning Letters partially does not significantly impact the percentage of tax receivables. Tax collection through Enforcement Letters substantially affects the rate of tax receivables.
THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON COMPANY FINANCIAL PERFORMANCE Pratiwi, Adelia Viera; Sulistyowati, Erna
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.227

Abstract

This research aims to examine the Influence of Sustainability Report Disclosure on Company Financial Performance for companies across various sectors that have successfully entered the List of Rating Asia Sustainability Reporting (ASRRAT) and are listed on the Indonesia Stock Exchange (BEI) during the period 2018-2020. By adhering to the criteria of purposive sampling, data was obtained from 13 companies, which served as the sample, comprising 39 observational data points that met the criteria. The data analysis method employed in this study is Partial Least Square (PLS) regression analysis using Warp PLS software. The hypothesis testing results indicate that Sustainability Report disclosure economic dimension has a positive and significant impact, environmental dimension has a negative and significant impact, social dimension does not have a significant impact on a company's financial performance. Companies must consider the trade-off between social and environmental responsibilities and their financial impact on financial performance
Analisis PPh Pasal 21 Sebelum dan Sesudah Menggunakan Tarif Efektif PP 58/2023 Brigitha Alexandra Titis Yolanda; Erna Sulistyowati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.405

Abstract

This research compares the calculation of Article 21 income tax based on Law Number 7 of 2021 concerning Harmonization of Tax Regulations with the calculation after the enactment of Government Regulation Number 58 of 2023 (PP 58/2023). In addition, this study also discusses the Minister of Finance Regulation Number 168 of 2023 (PMK 168/2023). The results show that with the application of the Effective Tariff (TER), the monthly tax imposition on individual taxpayers is lower than the calculation based on the HPP Law 7/2021. The research method used is descriptive qualitative, by collecting data and information from various sources, including relevant laws and regulations and analyzing tax calculations. This research is expected to provide a deeper insight into the impact of regulatory changes on the tax burden borne by individual taxpayers.
Analisis Pajak Penghasilan Pasal 23 Dan Pasal 25 Terhadap Wajib Pajak Badan CV PRR Kania, Niken Yofi; Sulistyowati, Erna
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i3.426

Abstract

Taxes become a primary source of income for the state to be used as expenses that fund infrastructure development, education, culture, health, and other aspects that benefit society. Income tax under Income Tax Article 23 is a tax collected/withheld by third parties on income from rent or services, as well as other income not subject to Income Tax Article 21. Meanwhile, income tax under Income Tax Article 25 applies a self-collection system for taxpayers to calculate, pay, and report the outstanding tax on income earned from their business activities. This analysis is conducted to determine whether CV PRR has made timely payments and reports for under Income Tax Article 23 and 25, as well as to understand how the calculations for under Income Tax Article 23 and 25 are done. The research results show that CV PRR has made timely payments and reports, and the calculations have been in line with the prevailing tax regulations.
The Role of Agency Cost as a Mediator in the Effect of Capital Structure on Company Financial Performance Hutapea, Agnes Agataha Br; Sulistyowati, Erna
Indonesian Journal of Sustainability Policy and Technology Vol. 2 No. 1 (2024): Indonesian Journal of Sustainability Policy and Technology - May 2024
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v2i1.160

Abstract

The objective of this study is to examine the impact of capital structure on agency cost, the impact of agency cost on corporate financial performance, and to assess the indirect impact of capital structure on corporate financial performance through agency cost acting as an intervening variable. The subjects of this study are the cement sub-sector companies publicly traded on the Indonesia Stock Exchange (IDX) during the years 2014 and 2018. This study employed a saturated sampling technique, specifically census sampling, which resulted in a sample of 30 enterprises. In this study, the capital structure is measured using the debt-equity ratio (DER), while the company's financial performance is measured using return on equity (ROE). This research employed SmartPLS 3.0 software for testing purposes. The findings of this study suggest that the capital structure, represented by the debt-to-equity ratio (DER), has a detrimental impact on agency costs. Additionally, agency cost negatively influences corporate financial performance, as measured by return on equity (ROE). However, the study did not find any indirect effect of capital structure on financial performance through agency cost as an intervening variable.
Analisis Koreksi Fisikal Atas Laporan Keuangan Komersial Dalam Menentukan Pajak Penghasilan (PPH) Badan PT XXX Safrina Hasanah; Erna Sulistyowati
JURNAL ILMIAH NUSANTARA Vol. 1 No. 4 (2024): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v1i4.2182

Abstract

Commercial financial reports are records containing financial information held by a company in a certain period which are prepared based on the provisions of applicable Financial Accounting Standards, while fiscal reports are financial reports prepared using methods, standards or accounting practices that are in accordance with tax regulations. The purpose of this research is to find out whether all income or expenses that have been corrected in the fiscal correction process are in accordance with applicable tax regulations, as well as to find out the amount of tax income that PT. XXX based on the fiscal corrections made. This research uses a descriptive method that focuses on the financial reports of PT. XXX 2023. The results of this research show that fiscal corrections were made to the income account resulting from negative fiscal corrections amounting to IDR 6,268,018 and the corporate income tax to be paid by PT XXX amounting to IDR 26,972,550
Pengaruh Pendapatan Asli Daerah, Ukuran Pemerintah, dan Belanja Pemerintah Terhadap Pelaksanaan Internet Financial Reporting Pemerintah Provinsi di Indonesia Sri Wahyuni Wulandari; Erna Sulistyowati
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 3 (2024): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i3.397

Abstract

Internet financial reporting is crucial to raising public confidence and is one of the ways to maintain clean and good governance. The government has issued regulations on Internet Financial Reporting but has not been fully implemented by the district/city and province governments. Earlier studies indicated that local real income (PAD), government size, and regional spending influenced the implementation of Internet Financial Reporting but the results were inconsistent. The study aims to find out the impact between PAD, government size, and regional spending on the implementation of Internet Financial Reporting. The samples in this study consisted of 33 data obtained using purposive sampling techniques from 38 provinces, with observation time ranges from 2020 – 2022. The analysis of this study uses a double linear regression method using SPSS 22 software. Research results show that PADs and government measurements influence Internet Financial Reporting, but regional spending has no influence over the implementation of Internet financial reporting by the provincial government in Indonesia.
PENGGUNAAN MEDIA CHAT SEBAGAI PROMOSI KESEHATAN DAN DETEKSI DINI STRES IBU HAMIL, BERSALIN DI ERA PANDEMI COVID- 19 Sri Herlina; Erna Sulistyowati
Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024 Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) 2020
Publisher : Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024

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

Abstract

Media Chat merupakan metode pendekatan komunikasi massal yang dapat digunakan dalam kegiatan pengabdian kepada masyarakat dimasa pandemi Covid 19. Pesan yang disampaikan dapat secara cepat, mudah dan mampu mendekatkan layanan kesehatan lebih efektif dan efisien. Tujuan kegiatan untuk menilai efektivitas media chat sebagai upaya deteksi gejala stres pada ibu hamil dan bersalin bagi kelompok resiko dan rentan tertular penyakit saat dan setelah melahirkan. Metode pelaksanaan menggunakan wawancara mendalam terhadap 20 Ibu hamil dan bersalin diwilayah Tasikmadu yang bersedia megikuti diskusi aktif secara online. Sharing pengalaman digali menggunakan instrumen kuesioner. Penilaian terhadap Ibu hamil dan bersalin menggunakan aplikasi pesan elektronik disebarkan melalui group, kemudian diberikan intervensi berupa informasi dan pesan tentang anjuran kesehatan selama Covid 19. Tanya Jawab dan diskusi secara dua arah digunakan untuk memudahkan partisipan memahami layanan kesehatan yang diberikan selama pandemi. Hasil kegiatan menunjukkan bahwa sebanyak 30% partisipan yang terlibat adalah Ibu hamil dan 70% Ibu bersalin. Pekerjaan terbanyak sebagai Ibu Rumah tangga 45% dengan rentang usia 20-35 tahun sebanyak 75%. Hasil Deteksi Dini stres dikategorikan normal 55%, ringan 5% dan sedang 40%. Efektivitas media chat digunakan sebagai promosi kesehatan sebesar 80%. Disimpulkan bahwa penggunaan media chat efektif sebagai media promosi kesehatan dan terdeteksi terbanyak tidak mengalami stres dimasa pandemi Covid-19.
PERAN EDUKASI PADA PENINGKATAN PENGETAHUAN MASYARAKAT KOTA MALANG UNTUK MENCEGAH COVID-19 DI ERA NEW NORMAL Erna Sulistyowati; Sri Herlina; Heru Mulyono; M. Ilham Bagas Waskito; Hafidh Nur Haq; Bangkit Brillian Fauzi; Jovi Al Khadavi H; Garlina Hita Ganjarani; Rona Maulidia Bakhita; Kevin Althamena; Risqi Ramadhani L.S; Shafa Tsurayya; Citra Evelyn R.A; Riki Nur Taufiq; Dinda Dwi Anggita; Yannur Romadhana S.S; Marlena Ayu Windasari; Syifa Aurora Azzahra; Asna Mufida Prajanti; Windya B. Supriadi; Kalyana Palupi; Ridho Sadewo B; Salwa Audi S. H
Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024 Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) 2020
Publisher : Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024

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

Abstract

Pandemi COVID-19 (Coronavirus disease) sejak Nopember 2019 memerlukan upaya untuk menghambat penularan infeksi saluran nafas tersebut. Rendahnya pengetahuan masyarakat ditengarai menjadi salah satu penyebab penularan COVID-19. Program edukasi masyarakat tentang pencegahan COVID-19 di Kecamatan Klojen Kota Malang Jawa Timur ini diharapkan bisa menambah pengetahuan masyarakat. Kegiatan pemberdayaan pada September 2020 ini dilakukan dengan melakukan edukasi aktif secara daring pada masyarakat yang berdomisili di wilayah Kecamatan Klojen Kota Malang. Edukasi aktif dengan mengirimkan infografis baik poster maupun video pada masyarakat melalui aplikasi whatsapp ini berhasil meningkatkan pengetahuan tentang pencegahan COVID-19. Analisis uji Wilcoxon menyatakan Z hitung sebesar -1,901, artinya terdapat pengaruh program edukasi secara daring tentang pencegahan penularan COVID-19 di Era New Normal (P < 0,05). Hal ini menunjukkan bahwa pemahaman responden tentang pencegahan cukup baik terlihat dari nilai posttest lebih besar dari nilai pretest. Ada perbedaan pretest dan postest terlihat dari selisih hasil peningkatan dari total 64 responden. Terdapat 23 responden yang mengalami peningkatan pengetahuan dan 11 responden yang mengalami penurunan pengetahuan. Namun 30 responden bernilai sama (ties) terhadap pemahaman pencegahan COVID-19. Sehingga dapat disimpulkan bahwa program edukasi aktif pada masyarakat secara during mampu digunakan sebagai upaya pencegahan penularan COVID-19 di Era New Normal
Co-Authors Abdillah, Muhammad Nauval Rizki Alfindy, Maulina Alisa Qotrunnada Kirom Amar, Muhammad Khoirul Amelia Aziz Daeng Anita Puspa Widiyana Anta Maulana Fardhani Aris Rosidah Arsy Nurulita Mustafa Asna Mufida Prajanti Atthoriq, Moch Nauval Audyla Sri Putri Azahra, Raudhatul Azizah, Fara Azmiyanti, Rizdina Bangkit Brillian Fauzi Brigitha Alexandra Titis Yolanda Budiwitjaksono, Gideon Setyo Chrisna Putri, Rani Citra Evelyn R.A Condro Widodo Damayanti, Sindhi Dea Amanda Putri Declyanda Mahardika, Gita Denis Mery Mirza Devina Putri Wardani Dewi Martha Indria Diah Hari Suryaningrum Diah Puspita Sari Dian Ilmaniar Istiqamah Dinda Dwi Anggita Dwi Suhartini Dwi Zulfiata Iriandana Eldina Afniasari Putri Erfina Daniati Fajar Audra P Faluthia Fitri Puspaningrum Firmansyah, Riski Firsania Bunga W FitriaNugraha Aini Gagas Prakasa Garlina Hita Ganjarani Hafidh Nur Haq Hafizh Anugrah Perdana Hero Priono, Hero Heru Mulyono Hidajat, Sjarief Husain Latuconsina Husain Latucosina Hutapea, Agnes Agataha Br Ike Widyaningrum Ima Aryani Jovi Al Khadavi H Kalyana Palupi Kania, Niken Yofi Kevin Althamena Lailatul Qomariyah, Lailatul Lilian Ardhitaningrum Luthfiyanti, Destriyana M. Ilham Bagas Waskito Majida Ramadhan Marlena Ayu Windasari Mayvita Muntadiroh Meidy Tiara Nur Sausan Moch Nauval Atthoriq Mohammad Gilang Ramadlan Muhammad Fahmi Hidayatullah Muhammad Faisol Abdillah Muhammad Refky Habibie Muhammad, Excelino Seisa Muslimin Muth’iya, Rahmika Syafira Nanda Kannisa Fatimah Azzahrah Nour Athiroh Abdoes Sjakoer Nour Athiroh Abdoes Sjakoer Nur Yulianis Nurcholis, Mochammad Nurul Faizah Pertiwi, Devi Pratiwi, Adelia Viera Puspaningrum, Faluthia Fitri Putra, Muhammad Rafito Kirana Pyarkatariana Putri E. P. Qadlizaka, Dendrit Yahya Raharja, Dharma Putra Ramadhan, Majida Ramadhan, Raihan Putri Ramadhani, Anggraini Triaski Ramadhani, Mesra Amalia Reza Hakim Rida Perwita Sari Ridho Sadewo B Rika Puspita Sari Riki Nur Taufiq Risna Bekty Karyani Risqi Ramadhani L.S Rizki Anisa Rona Maulidia Bakhita Rozak, Irwan Rozak, Mochamad Akbar Safira Aljarotul Arifah Safrina Hasanah Salwa Audi S. H Shafa Tsurayya Soeparlan Pranoto Sofia Nuri Sofie Yunida Putri Sofiyulloh, Mohammad Sonia Agustin Ervina A. Sri Herlina Sri Herlina Sri Trisnaningsih Sri Wahyuni Wulandari Sucahyati, Diarany Suprianti, Lilik Syafira Inayah Putri Agustina Syifa Aurora Azzahra Tri Wahyu Sarwiyata Vianinnda Ayang Dipasti Virliandita, Berliana Virnindhita, Amelia Windya B. Supriadi Windya B. Supriadi Yannur Romadhana S.S Yeni Amalia Yoyon Arif Martino Yudi Purnomo Zahna Regitasari Zaza Saskia Ayu Wandani Zuraidah Aulidani