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All Journal Accounting JOURNAL OF LAW AND GOVERMENT SCIENCE Jurnal Akuntansi dan Perpajakan Journal of Geoscience, Engineering, Environment, and Technology Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) Jurnal Istiqro' Pendas : Jurnah Ilmiah Pendidikan Dasar Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu Jurnal AME (Aplikasi Mekanika dan Energi): Jurnal Ilmiah Teknik Mesin Astonjadro Minda Baharu GEMA EKONOMI JAE (Jurnal Akuntansi dan Ekonomi) JET (Journal of English Teaching) EconBank : Journal Economics and Banking Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Prima Ekonomika : Jurnal Ekonomi dan Bisnis Community Engagement and Emergence Journal (CEEJ) Jurnal ABDINUS : Jurnal Pengabdian Nusantara MANDAR: Management Development and Applied Research Journal Budimas : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian UNDIKMA Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ARSY : Jurnal Aplikasi Riset kepada Masyarakat LOSARI: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Wahana Pendidikan Jurnal Pengabdian Masyarakat Nusantara Jurnal Media Informatika KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Pajak dan Bisnis (Journal of Tax and Business) Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat NUSRA: Jurnal Penelitian dan Ilmu Pendidikan Journal of Education Research Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Jurnal Akuntansi AKUNESA Economic Reviews Journal JWM (JURNAL WAWASAN MANAJEMEN) Journal of Comprehensive Science Al-Ijtima: Jurnal Pengabdian Kepada Masyarakat Jurnal Basicedu Linggau Journal Science Education (LJSE) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Bengawan :Jurnal Pengabdian Masyarakat Indo-Fintech Intellectuals: Journal of Economics and Business Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Jurnal Ilmu Pendidikan dan Humaniora BAKIRA: Jurnal Pengabdian Kepada Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam MANGGALI Beujroh : Jurnal Pemberdayaan dan Pengabdian pada Masyarakat Kreano, Jurnal Matematika Kreatif Inovatif Jurnal Pengabdian Masyarakat KIC JURDIASRA Journal of Community Research & Engagement (JCRE) IJASDS: Indonesian Journal of Applied Statistics and Data Science JIMEKA
Ika Wulandari
Prodi Magister Pendidikan Matematika, Pascasarjana, FKIP – UNS
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Pelatihan Pengelolaan Keuangan dan Sosialisasi Kebijakan Perpajakan pada CV Dwi Jaya Muda, Andri Syahputra; Wulandari, Ika
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 1 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i1.1245

Abstract

This community service program aims to improve financial management efficiency and tax compliance at CV Dwi Jaya. It was identified that financial management was still conducted manually using Microsoft Excel with basic methods, making it prone to errors. Additionally, the company had limited understanding of tax policies, such as Article 21 Income Tax, Value Added Tax (VAT), and preparation for the Core Tax Administration System (CTAS). The program provided training on optimizing Microsoft Excel by utilizing features such as SUM, IF, and pivot tables, as well as socialization of the latest tax regulations. As a result, CV Dwi Jaya was able to prepare financial reports more efficiently and enhance its understanding of tax obligations. This program positively impacts the professionalism of financial management and tax compliance. ABSTRAKPengabdian ini bertujuan meningkatkan efisiensi pengelolaan keuangan dan pemahaman perpajakan pada CV Dwi Jaya. Ditemukan bahwa pengelolaan keuangan masih dilakukan secara manual menggunakan Microsoft Excel dengan metode sederhana, sehingga rentan terhadap kesalahan. Selain itu, pemahaman terhadap kebijakan perpajakan, seperti PPh Pasal 21, PPN, dan kesiapan menghadapi Core Tax Administration System (CTAS) masih terbatas. Program ini memberikan pelatihan optimalisasi Microsoft Excel dengan fitur seperti SUM, IF, dan tabel pivot, serta sosialisasi kebijakan perpajakan terkini. Hasilnya, CV Dwi Jaya mampu menyusun laporan keuangan lebih efisien dan memahami kewajiban perpajakan dengan lebih baik. Program ini memberikan dampak positif dalam meningkatkan profesionalisme pengelolaan keuangan dan kepatuhan pajak UMKM.
Audit Delay: Complexity of Company Size as Moderation Variable Anggraeni, Galuh; Wulandari, Ika
Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v10i2.13977

Abstract

In conducting the study, the aim was to be able to determine the influence of profitability, complexity of operations and financial distribution on the duration of the audit by using the size of the company as a moderation variable. The use of data is in the form of secondary data derived from the company's financial statements. This research was conducted on manufacturing companies listed on IDX or the Indonesia Stock Exchange in 2020-2022. In the selection of the sample, as many as 255 companies out of 85 companies were selected through selective sampling. The data analysis used in this study was in the form of multiple linear regression and moderated regression analysis (MRA) to test the influence of dependent variables and moderation. The results show that profitability and complexity of operations have a significant influence on the length of the audit. Financial distress can have a major impact on the length of the audit time. The size of the company moderates the effect of profitability on the duration of the audit, but the complexity of operations and financial distribution does not affect the duration of the audit.
Pengaruh Efektivitas Good Corporate Governance Dan Kinerja Lingkungan Terhadap Kinerja Perusahaan Arie Gales, Frans; Wulandari, Ika
GEMA EKONOMI Vol 12 No 6 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

The purpose of this research is to obtain facts about how the performance of coal mining companies from 2018 to 2022 is influenced by independent commissioners, boards of directors, audit committees, and environmental performance. This research examines the impact of environmental performance and effective corporate governance on business performance. A total of 13 coal mining sub-sector companies listed on the IDX in 2018–2022 were the research samples. Collecting data for research using secondary sources and purposive sampling. SPSS 21 was applied to test the data. Statistical tests are applied during the data processing stage of this method. Multiple linear regression analysis reveals that the factors of independent commissioners, board of directors, and audit committees have a significant and beneficial impact on organizational performance. The t test with the results of the study also shows that the independent commissioner variable has a significant impact on company performance, the board of directors has a significant impact on company performance, and the audit committee has a significant impact on company performance partially
Pengaruh Non-Performing Financing dan Financing to Deposit Ratio Terhadap Kinerja Keuangan Ramadhani, Suci; Wahyuni, Sri; Wulandari, Ika
Jurnal Pajak dan Bisnis Vol 4 No 2 (2023): Journal Of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v4i2.118

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh non performing financing dan financing to deposit ratio terhadap kinerja keuangan. Penelitian ini menggunakan metode deskriptif kuantitative. Data dalam penelitian ini adalah laporan keuangan Baitul maal wattamwil (BMT) Usaha terpadu gabungan (UGT) tahun 2018-2020. Metode analisis data menggunakan regresi linier berganda dengan menggunakan software SPSS versi 21. Hasil dari penelitian ini menemukan bahwa variabel non performing financing dan variabel financing to desposit ratio berpengaruh terhadap kinerja perusahaan. Variabel non performing financing dan financing to deposit ratio berpengaruh terhadap kinerja keuangan sebesar 60,8% dengan tingkat signifikansi 5%, sedangkan sisanya dipengaruhi oleh variabel lain.
Pengaruh Ukuran Perusahaan, Rotasi Audit, dan Komite Audit Terhadap Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2023 Yahyasari, Sava Dila; Wulandari, Ika
Jurnal Media Informatika Vol. 6 No. 1 (2024): Jurnal Media Informatika Edisi September - Desember
Publisher : Lembaga Dongan Dosen

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

Abstract

Research into the impact of a number of factors, including audit rotation, audit committee, and firm size, on mining businesses is the objective of this study. Over the period 2020 to 2023, this study utilized a total of 36 mining companies listed on the Indonesia Stock Exchange (IDX). Information regarding the population was obtained from the official IDX website, which can be found at www.idx.co.id. Over the course of four years, a total of nine companies were monitored, which resulted in a total of thirty-six companies used as research samples collected through a purposive sampling process. For the purpose of this study, quantitative techniques were used, and publicly accessible secondary data was utilized. For the purpose of conducting logistic regression data analysis, SPSS software was used. Based on the results of the study, it can be concluded that firm size does not have a substantial impact on evaluation quality. Meanwhile, audit rotation and audit committee do not have a substantial impact on the quality of audits conducted at the mining companies that are the subject of this study.
MICRO, SMALL, AND MEDIUM ENTERPRISES PERFORMANCE: FINANCIAL MANAGEMENT AS MODERATION Wulandari, Ika
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2616

Abstract

This study aims to determine the effect of financial literacy, financial inclusion, and financial Management on the performance of MSMEs. This study is a type of quantitative research. The population of this study is all MSMEs in the Sleman Regency. The research sample was obtained using the Slovin formula with a purposive sampling method and a margin of error of 10%. The number of samples was 100 people. This study used primary data and questionnaires to collect data. Data analysis in this study used the Smart PLS program. The study results indicate that Financial Literacy affects the Financial Performance of Sleman Regency. Financial Inclusion Affects the Financial Performance of MSME Actors in Sleman Regency. Financial Management Does Not Affect the Financial Performance of MSME Actors in Sleman Regency. Financial Management does not strengthen financial literacy on financial performance. Financial Management does not reinforce financial inclusion in the financial performance of MSME actors in the Sleman Regency. The implication of the results of this study is the importance of improving financial literacy through training or mentoring programs to increase awareness of the risks faced if financial literacy is low, such as poor debt management or misinvestment—the importance of seeking information about financial products that suit your business needs.
Implementasi QRIS dan GoBiz untuk Meningkatkan Daya Saing Warung Miedes Pring Wulung di Kabupaten Bantul Nuraini, Riana Ike; Wulandari, Ika
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 4 No. 2 (2024): Agustus 2024 - Januari 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v4i2.3609

Abstract

The development of digital technology has opened new opportunities for traditional culinary businesses to grow, especially through the implementation of digital payment systems and online marketing platforms. This community service research aims to analyze and implement QRIS (Quick Response Code Indonesian Standard) and GoBiz at Warung Miedes Pring Wulung in Bantul Regency, focusing on increasing business competitiveness. The method used is a participatory approach through training, mentoring, and direct implementation. The activity was carried out for 3 months involving the owner. The results of the service show a significant increase in transaction efficiency and marketing reach. QRIS implementation increased transaction speed by 68% and reduced recording errors by 92%. Meanwhile, the use of GoBiz expanded marketing reach to a radius of 7 km and increased online orders by 156% in the first 2 months. The main challenges faced include technology adaptation by senior employees and order management during peak hours. Recommended strategies include ongoing training, digital menu optimization, and integration of order management systems. In conclusion, the implementation of QRIS and GoBiz has proven effective in increasing the competitiveness of Warung Miedes Pring Wulung, providing a strong foundation for business growth in the digital era.
PELATIHAN PEMBUKUAN SEDERHANA DAN PROSES PROMOSI PRODUK UMKM FRIED CHIKKEN DI KOTAGEDE BANTUL YOGYAKARTA Sari, Linda; Wulandari, Ika
KARYA: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2025): KARYA: Jurnal Pengabdian Kepada Masyarakat
Publisher : FKIP Universitas Samawa

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

Abstract

Pengabdian ini bertujuan untuk memberikan edukasi dan pemahaman mengenai pembukuan sederhana sehingga dapat mendapatkan pengetahuan yang pada akhirnya membantu dalam mengelola keuangan usaha dengan lebih baik dan efisien dan melakukan promosi atau mengenalkan produk UMKM kepada konsumen untuk mendukung pengembangan usaha secara berkelanjutan. Pengabdian ini dilakukan selama satu bulan, yaitu dari tanggal 7 Februari sampai dengan 7 Maret 2025, dengan metode yang melibatkan survei, wawancara, pretest, pelatihan, evaluasi dan monitoring dan posttes. Hasil dari pengabdian ini menunjukkan pelaku UMKM memahami tentang pembukuan sederhana sehingga dapat mengelola keuangannya dengan baik sementara strategi promosi terbukti meningkatkan daya jangkau konsumen dan volume penjualan. Dengan demikian, integrasi antara pencatatan keuangan dan promosi produk menjadi faktor penting dalam pengembangan UMKM yang berkelanjutan.
Pelatihan dan Pendampingan Pembukuan Sederhana Pada Usaha Fotokopi dan ATK Sudi Narimo Setiawati, Ika; Wulandari, Ika
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 6 No. 2 (2025): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v6i2.1403

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peranan penting dalam perekonomian Indonesia, namun masih menghadapi tantangan besar dalam pengelolaan keuangan, terutama di sektor usaha fotokopi dan alat tulis kantor (ATK). Studi ini berfokus pada pelatihan dan pendampingan pembukuan sederhana yang diberikan kepada UMKM Sudi Narimo untuk meningkatkan kemampuan mereka dalam mencatat transaksi keuangan dan mengelola persediaan. Metode yang digunakan meliputi observasi, pelatihan bertahap mengenai prinsip dasar akuntansi, praktik penjurnalan transaksi, perhitungan persediaan, serta monitoring dan evaluasi hasil kegiatan. Hasil dari program ini menunjukkan adanya peningkatan signifikan dalam pemahaman peserta terkait pembukuan dan pengelolaan keuangan. Sebelum pelatihan, pencatatan keuangan belum dilakukan dengan baik, dan tidak ada pemisahan antara keuangan pribadi dan usaha. Namun, setelah kegiatan, peserta mulai menerapkan pembukuan sederhana dan dapat menyusun laporan keuangan yang lebih akurat. Kendala seperti keterbatasan waktu dan rendahnya literasi akuntansi menjadi tantangan tersendiri, namun dapat diatasi melalui pendampingan berkelanjutan. Kegiatan ini memberikan dampak positif terhadap efisiensi dan keberlanjutan usaha UMKM, serta membentuk landasan penting bagi pengembangan bisnis yang lebih profesional dan terorganisir.
PENERAPAN MODEL COOPERATIVE LEARNING TIPE STUDENT TEAMS ACHIEVEMENT DIVISIONS (STAD) TERHADAP HASIL BELAJAR SISWA PADA MATA PELAJARAN PPKN KELAS III SDN 2 TEGALREJO Wulandari, Ika; Frima, Aren; Sujarwo
Linggau Journal Science Education (LJSE) Vol. 4 No. 2 (2024): Linggau Journal Science Education
Publisher : LP3MKIL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55526/ljse.v4i2.730

Abstract

Penelitian ini bertujuan untuk mengetahui ketuntasan hasil belajar PPKN kelas III SD Negeri 2 Tegalrejo setelah penerapan model Cooperative Learning Tipe Student Teams Achievement Division (STAD). Penelitian ini menggunakan eksperimen semu. Populasinya adalah seluruh siswa kelas III SD Negeri 2 Tegalrejo tahun ajaran 2024/2025 yang berjumlah 22 siswa yang diambil sebagai sampel adalah kelas III yang berjumlah 22 diambil dengan Teknik sampling jenuh. Teknik pengumpulan data yang digunakan adalah Teknik tes berbentuk essay sebanyak 7 soal. Data terkumpul dianalisis menggunakan uji-z. Berdasarkan hasil analisis uji-z data tes akhir pada taraf signifikan ɑ=0,5 jadi diperoleh zhitung ( 4,70) ≥ ztabel (1,73). Sehingga dapat disimpulkan bahwa hasil belajar PPKN siswa kelas III SD Negeri 2 Tegalrejo setelah penerapan model Cooperative Learning Tipe Student Teams Achievement Division (STAD secara signifikan tuntas.
Co-Authors Abdul Hakim Adelia Adelia, Adelia Aditya Kurnia Rizki Agus Kismanto Akhmad Nayazik Amantara, Dodi Hendra Amelianda, Amelianda Anam, Syafi'ul Anggraeni, Galuh Annis Deshinta Ayuningtyas, Annis Deshinta Annisa, Qori Aradea, Riswan Arie Gales, Frans Arie Wahyuni As ari, Hasim Asmawati, Ismi As’ari, Hasim Ayu Kusumaning Tyas Eka Putri AYU WULANSARI, AYU Azfa Mutiara Ahmad Pabulo, Azfa Mutiara Ahmad Bali, Muhammad Mushfi El Iq Basompe, Irene Margareta Beda, Evalia Pulo Beo, Odilia Trisindy Bhakti, Damba Satya Buffon, Justino Caru Gaur, Maria Gracella Destia Wahyu Hidayati, Destia Wahyu dewi, Tri Dianne Amor Kusuma Dina Eka Putri Dwi Septiana Sari Dwipriyoko, Estiyan Dyah Purwandari, Ristiana Elah Nurlaelah Endang Sri Utami, Endang Eriyana, Diva Retafany Faransahada, Gregorius Fico Febiyana, Lina Firdausi, Ayunda Hanum Firmansyah, Raka Fitriah, Assaniatul Fitriana, Linda Frima, Aren G. P Silitonga, Bintang Galuh Condrowati Giman Giman, Giman Gracella Amaral, Roswitha Graha, Syifa Salsabila Satya Gunawan Hanif, Basit Al Hanimah, Nur Harahap, Subur Hardanik, Lisa Putri Harita, Yofan Tahamano Deo Hendri Gunawan Hermanto Hermanto Heryana, Yayan Hikmah Marisda, Dewi Hutabarat, Metyria Imelda Ika Setiawati, Ika Imamuddin, Mohammad Isdyantanti, Nisa Istiqomah, Nisa Ul Istiyanto, Dinar Catur Jauharu, Afifah Latip Rasyid Juda Suwandi, Juda Kurniawan, Mohd. Ideal Kurniawan, Mohd.Ideal Kurniawati Kurniawati lenny kurniati, lenny M. Yogi Riyantama Isjoni Mahardika, Betric Prisi Maknun, Abidatul Manuk, Karolus Alberto Parinbala Marcell , Rehana Mardiyana Mardiyana Marfi Ario Maria Magdalena Pur Dwiastuti Martinus Budiantara, Martinus Masruroh, Barokatun Merdiana, Siska Mianika, Riani Muda, Andri Syahputra Muttafiyah, Siti Rifqiyatul N. Nurjanah Naibobe, Irene Febryanti Safe Nanang Epriyanto, Tri Nelly Ervina Ning Tias, Bella Septy Novitasari, Rewinka Nuhyal Ulia, Nuhyal Nuraini, Riana Ike Nurhanimah Nurhanimah, Nurhanimah Nurlina NURUL HAYATI OIKUREMA PURWATI Oka, Marcella Tamara Oktiyanti, Tri Oktoberia, Afrina Puspita, Wita Ratna Puspitasari, Ervina Putra, Hanafi Prida Putri, Desfita Eka Putri, Rista Anjani Qolbi, Roshiful Rachman, Reno Arief Ratih Kusumawati Ratna Kusumaningrum, Ratna Ratri Isharyadi, Ratri Rhi Wadi, Claudia Ririn Linawati Riska Novia Sari, Riska Novia Risna Nur Ainia Ristikasari, Danin Rochmad Bayu Utomo Rodrigo Borges, Daniel Rohman, Alfiyan Nur Romelan, Romelan Rosalina, Afni Rosdiana, Ina RR. Ella Evrita Hestiandari Saleha, Umi Ayu Salka, Elvani Malihatus Sari, Atika Defita Sari, Enita Melisa Sari, Linda Septinia, Eva Nur Setiyoko, Agus Seuk, Natalia Trisandi Sholikhah, Maharani Dewi Simanjuntak, Syntia Margaretta Sinaga, Raffles Marinato Siti Aisyah SLAMET SETIAWAN Soeleman, M Sri Adi Widodo Sri Wahyuni Subuh Anggoro Suci Ramadhani, Suci Sujarwo Supardi Supardi Syarifah Syarifah, Syarifah Tabupook, Alvi Angelica TN, Lan Marrakup Tobing, Amelia Friska Tokiman, Nurul Azlin Tri Atmojo Kusmayadi Tri Nova Hasti Yunianta tunjanan, Falens Tutut Dewi Astuti Utikawati, Anggi Nur Widia, Patma Widiawati, Ani Widowati Pusporini, Widowati Widyastuti, Riska Nur Wiguna, Wildan Ari Wijaya, Erlin Yahyasari, Sava Dila Yarsono, Samidi Yuliyanti, Sintiya Dwi Yuniardi, Rizaldi Yustiana, Sari Zaman, Delfian Zulhan Widya Baskara