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All Journal JASF (Journal of Accounting and Strategic Finance) Behavioral Accounting Journal Economic Reviews Journal Jurnal Mutiara Ilmu Akuntansi Dharma Ekonomi Jurnal Riset Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat
Ulfa Puspa Wanti Widodo
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Digitalisasi Sistem Administrasi Perpajakan: Pendekatan TAM (Technology Acceptance Model) Nurul Ainun Nafisah; Ulfa Puspa Wanti Widodo
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.v1i3.442

Abstract

The aim of this research is to find out about the digitalization of the tax administration system using e-bupot seen from several aspects of the TAM (Technology Acceptance Model) approach at PT.X Gresik.The research method used is descriptive qualitative research.The data in this research was obtained by interviews with users and through literature studies.The results of this research show that based on the TAM theory which is seen from the aspects of convenience,usability, attitude of use, tendency to use,and actual conditions of use, the existence of the e-bupot application is felt to be quite easy and helpful for users in completing their work such as making proof of withholding, posting and tax reporting. Despite the usefulness that users feel in using the e-bupot, in fact there are still problems that often occur,such as delays in the posting process,so there is a need to improve the management of the e-bupot system.
Persepsi Mahasiswa dalam Pembelajaran Daring Mata Kuliah Akuntansi di Perguruan Tinggi Indonesia Avi Sunani; Ulfa Puspa Wanti Widodo; RM Syah Arief Atmaja Wijaya
BAJ: Behavioral Accounting Journal Vol. 5 No. 1 (2022): January-June 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i1.180

Abstract

The distance learning method using online technology media has become one of the most possible alternative ways during the pandemic. The purpose of this study is to analyze students' perceptions of online learning in accounting courses. There are three aspects that are the focus of this research, namely aspects of teaching materials, teaching methodology and soft skills. This research using descriptive statistical methods. The sample of this study was 140 accounting students at state universities and private universities in Indonesia. The results of this study found that from the aspect of teaching material, most accounting students perceived the theoretical concepts of the material taught to be relevant to current conditions and could be clearly understood. In the aspect of teaching methodology, the majority of accounting students perceive the online learning process as effective and easily accessible. They also like and have the opportunity to ask the lecturer. From the aspect of soft skills, most accounting students perceive that online learning can increase learning independence, interaction with other lecturers and students, and adaptation to technology. However, the majority of accounting students feel that online learning has not been able to improve their discipline and honesty.
Analisis Efektivitas Digitalisasi Faktur Pajak PPN dalam Meningkatkan Kepatuhan Pengusaha Kena Pajak (PKP) pada PT. ABC Erica Diana Prayitno; Ulfa Puspa Wanti Widodo
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3269

Abstract

The purpose of this study is to evaluate the effectiveness of digitizing VAT fact sheets through the e-Faktur system in order to increase VAT sales revenue at PT. ABC. It is hoped that the digitization of tax invoices will have a positive impact on the effectiveness of tax administration and PKP thresholds. One of the data collection methods used is the qualitative descriptive method, which involves collecting data through observation and documentation. The findings of the study show that the implementation of e-Factur has successfully reduced the time needed to complete tax invoices from an average of seven days to two working days. In addition, the factorial error threshold decreased from 12% to 3%, indicating an increase in accuracy and efficiency. Increasing tax productivity at PT. ABC is also associated with ease of access and convenience in meeting tax requirements. Based on these results, this study shows that the digitization of tax facts through the effective use of e-Factur
Sistem Penyusunan Laporan Keuangan Berdasarkan Invoice pada Pt. Abc Nazhiifah Huwaida Nisa; Ulfa Puspa Wanti Widodo
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3270

Abstract

The purpose of collecting invoices at PT. ABC is to ensure that all transactions are well documented and to ensure the completeness of transaction data for the purposes of financial recording and reporting. The use of invoices in preparing financial reports is the main basis that must be used at PT. ABC. Invoices allow companies to monitor and manage transactions more effectively, as well as facilitate the accounting and financial management processes. This study was conducted using qualitative methods and using data collection techniques through interviews to understand in depth the process of preparing invoice-based financial reports at PT. ABC. This approach was chosen because it allows researchers to dig up information in detail and understand the context and dynamics in the financial reporting system. PT. ABC, a private company engaged in the field of CNG (Compressed Natural Gas) Supplier, requires an effective system to manage and organize financial data related to sales and expenditure transactions.
Profit Sharing System in Islamic Banking Before, During, and After Covid-19 Pandemic, any Moderation? Taudlikhul Afkar; Ulfa Puspa Wanti Widodo; Wisudanto; Lina Rifda Naufalin; Ferry Hariawan
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.569

Abstract

Purpose: Explain the consistency of the implications of NPF on Profitability with Profit-sharing System of Islamic Banking through mudharabah financing and musharakah financing before, during, and after the Covid-19 pandemic. Method: Quantitative approach is used in this study with. The number of observations is 14 Islamic banks in Indonesia. This study uses combined financial statement data time series from the Financial Services Authority (OJK) for the 2018-2024 period. The data analysis technique uses Moderating Regression Analysis (MRA) with the JAMOVI tool to further examine the contribution of NPF before, during, and after the covid-19 pandemic through Slope Analysis. Findings: First finding explains that NPF before and after covid-19 pandemic weakened profitability through profit-sharing system with mudharabah financing, while NPF during the covid-19 pandemic did not weaken profitability. Second finding explains that NPF before and during the covid-19 pandemic did not weaken profitability, while NPF after the covid-19 pandemic weakened profitability through profit-sharing system with musharakah financing. Novelty/Value: Originality of this study is the consistency of the implications of NPF moderation on the profitability of Islamic banks in Indonesia through profit-sharing system with different times, namely before, during, and after the Covid-19 pandemic, because there is not yet consistency in the statement of NPF's role in Islamic Banks before.
Pengaruh Tingkat Pendidikan, Sosialisasi dan Pemahaman Akuntansi Terhadap Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM: Studi Kasus Kecamatan Mulyorejo Prastia Citra Ningati; Ulfa Puspa Wanti Widodo
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.397

Abstract

Micro, Small and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy by contributing to job creation, improving living standards and more equal distribution of income. However, many MSMEs experience difficulties in preparing financial reports that comply with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This difficulty is often caused by limited accounting knowledge, the complexity of accounting standards, and the view that financial reports are not essential. This research emphasizes the importance of education, socialization and understanding of accounting to improve the quality of MSME financial reporting. Both formal and non-formal education, such as outreach and training, can help MSME owners manage financial information better. By using descriptive statistical methods and cross-sectional survey data from MSMEs in Mulyorejo District, Surabaya, the results of this research show that education, socialization and understanding of accounting have a positive impact on the preparation of financial reports based on SAK EMKM. Therefore, steps to improve the quality of MSME financial reports through education, training and outreach need to continue to be encouraged.
Peran Konsultan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak atas Kenaikan Tarif PPN : Atribusi Perilaku Adinda Tri Ameliasari; Ulfa Puspa Wanti Widodo
Dharma Ekonomi Vol. 32 No. 2 (2025): November: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i2.361

Abstract

This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structured interviews involving one tax consultant and two taxpayers who received VAT reporting assistance. The findings reveal that the role of tax consultants extends beyond administrative functions. They not only assist in technical adjustments such as Coretax system configuration and Periodic VAT Return reporting but also play a crucial role in fostering fiscal awareness through educational and psychological approaches. Empirically, consultant assistance improved clients’ reporting timeliness from 68% to 91% and reduced tax invoice errors by 27% within a three-month mentoring period. Moreover, consultants contributed to shifting taxpayers’ attribution from external factors—such as blaming the system or regulations—to internal factors, including personal awareness and responsibility. These results demonstrate that the presence of tax consultants strengthens both formal and material compliance, leading to sustainable, awareness-based tax behavior. Therefore, tax consultants serve as catalysts for behavioral transformation and play a strategic role in shaping an adaptive fiscal culture amid dynamic taxation policy changes in Indonesia.
Co-Authors Adinda Tri Ameliasari Angelia Fortunata Arisman Christina Menuk Sri Handayani Erica Diana Prayitno Fernanda Putri Jelita Ferry Hariawan Ilham Dio Bhakti Istikhoroh, Siti Lina Rifda Naufalin Mohammad Afrizal Miradji Muhamad Rafi Naufal Fawwaz Muhammad Afif Khamdi Nazhiifah Huwaida Nisa Nurul Ainun Nafisah Prastia Citra Ningati RM Syah Arief Atmaja Wijaya Sigit Prihanto Utomo Suhardiyah, Martha Suharyanto SUHARYANTO SUHARYANTO Sunani, Avi TAUDLIKHUL AFKAR Tony Susilo Wibowo Widiar Onny Kurniawan Wisudanto Wisudanto