Article Per Year (5 Year)
p-Index From 2020 - 2025
2.352
P-Index
This Author published in this journals
All Journal JASF (Journal of Accounting and Strategic Finance) Behavioral Accounting Journal Jurnal Mutiara Ilmu Akuntansi Jurnal Riset Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat
Ulfa Puspa Wanti Widodo
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
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.
Co-Authors Angelia Fortunata Arisman Christina Menuk Sri Handayani Erica Diana Prayitno Fernanda Putri Jelita Ferry Hariawan Ilham Dio Bhakti Istikhoroh, Siti Lina Rifda Naufalin Mohamad Afrizal Miradji Muhamad Rafi Naufal Fawwaz Muhammad Afif Khamdi Nazhiifah Huwaida Nisa Nurul Ainun Nafisah 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