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All Journal Accounting JMM17: Jurnal Ilmu Ekonomi dan Manajemen JOURNAL OF LAW AND GOVERMENT SCIENCE An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya Dan Sosial 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 Jurnal Nasional Holistic Science 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 Proceedings Series on Social Sciences & Humanities 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 Communautaire: Journal of Community Service Jurnal Sains Natural 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 Jurnal Pengabdian Masyarakat Beujroh : Jurnal Pemberdayaan dan Pengabdian pada Masyarakat Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Kreano, Jurnal Matematika Kreatif Inovatif Jurnal Pengabdian Masyarakat KIC Journal of Ekonomics, Finance, and Management Studies JURDIASRA Journal of Community Research & Engagement (JCRE) Jurnal Ekonomi, Manajemen, Akuntansi IJASDS: Indonesian Journal of Applied Statistics and Data Science JIMEKA Journal of Pedagogi
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PELATIHAN PENCATATAN LAPORAN KEUANGAN UMKM BERBASIS DIGITAL MENGGUNAKAN APLIKASI AKUNTANSI UMUM (AKU) Oka, Marcella Tamara; Wulandari, Ika
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

Abstract

Kegiatan Pengabdian ini bertujuan untuk memberikan bimbingan dan pelatihan kepada para pelaku UMKM di Desa Agromulyo, Sedayu, Bantul, Yogyakarta, yaitu UMKM Rumah Makan Wisanggeni dan UMKM Nasi Goreng Cak Cik mengenai cara penyusunan laporan keuangan berbasis digital dengan menggunakan aplikasi Akuntansi Umum (AKU). Kegiatan tersebut dilaksanakan pada tanggal 10-12 Februari 2024. Tahapan kegiatan pelatihan yaitu: 1) survei 2) pelatihan dan pendampingan 3) hasil dan evaluasi. Setelah pelaksanaan kegiatan, diadakan evaluasi dengan membandingkan nilai dari 10 pertanyaan yang sama pada pre test dan post test, serta dilakukan pengawasan pasca kegiatan. Hasil dari kegiatan pengabdian yaitu adanya peningkatan pemahaman mengenai laporan keuangan UMKM dari 20% menjadi 80% dan 100% peserta telah memahami dengan jelas fitur-fitur yang terdapat pada aplikasi Akuntansi Umum (AKU) dan cara penggunaannya serta telah mengaplikasikan aplikasi tersebut dalam pencatatan laporan keuangan usaha.
Pendampingan Penambahan Media Pembayaran QRIS Pada UMKM Toko Pertanian dan Toko Kelontong di Kabupaten Sleman Aditya Kurnia Rizki; Wulandari, Ika
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2023): Desember 2023
Publisher : LOSARI DIGITAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53860/losari.v5i2.179

Abstract

This activity aims to assist the addition of QRIS payment channel of Toko Pertanian "Griya Tani" and Toko Kelontong "Bu Tini". Both partners are located in Mororejo, Tempel, Sleman, DIY. In their business, both partners have the same obstacles related to difficulties in finding change so that it can hamper transaction activities. Based on these problems, it is important to assistance in adding other payment channel through QRIS which can be a solution so that it will facilitate their buying and selling transaction activities. The method used is socialization by providing an understanding of QRIS and its benefits, guidance on registering and how to get a business DANA account to take QR codes as payment codes. The result of this mentoring activity is that both partners understand about QRIS and its uses and both partners have a new payment channel, namely QRIS as an alternative payment other than using cash.
PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN, DAN PENGELOLAAN KEUANGAN DALAM MENINGKATKAN KINERJA UMKM DI KABUPATEN SLEMAN Widiawati, Ani; Wulandari, Ika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.28382

Abstract

The lack of understanding of financial literacy, financial inclusion, and financial management among MSME players makes it difficult for them to prepare financial reports, which can hinder the performance of MSMEs. This research aims to determine the influence of financial literacy, financial inclusion, and financial management on the MSMEs' performance. This research is a type of quantitative research. Sleman Regency is the location for this research. The population considered was 90,581 MSME actors. By calculating using the Slovin formula and getting sample results from 100 respondents, The sampling technique uses probability sampling. This research uses primary data and a Google Form questionnaire to collect the data. Data analysis in this research used the SPSS version 26 program. The data analysis methods used were instrument data testing, descriptive statistical analysis, classical hypothesis testing, multiple linear regression testing, and hypothesis testing. Based on the research results, financial literacy has a positive and significant effect on MSME performance, financial inclusion has a positive and significant effect on MSME performance, and financial management does not affect MSME performance.
Comparison of Laminar, RNG, and LES Model for Wave Propagation Simulation with FLOW-3D Yuniardi, Rizaldi; Istiyanto, Dinar Catur; Wulandari, Ika; Harita, Yofan Tahamano Deo; Firmansyah, Raka; Rachman, Reno Arief
Journal of Geoscience, Engineering, Environment, and Technology Vol. 10 No. 3 (2025): JGEET Vol 10 No 03 : September (2025)
Publisher : UIR PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jgeet.2025.10.3.13933

Abstract

Understanding wave transformation and its interaction with coastal structures is critical for shoreline protection and design. While physical modeling has traditionally supported such studies, its high cost has led to increased reliance on numerical modeling. This study uses FLOW-3D to simulate wave propagation in a scaled 2D coastal wave channel and compares the performance of three turbulence models: Laminar, Renormalized Group (RNG) k-ε, and Large Eddy Simulation (LES). Simulations are based on a 3-meter wave height, 12-second period, and 7-meter water depth, with wave elevation recorded at six probes along the domain. Results show that the LES model achieved the most accurate prediction, with a significant wave height of 3.01 meters at the structure location—an error of only 0.33%—outperforming RNG and laminar models. These findings highlight the superior turbulence resolution of LES in capturing energy dissipation and wave evolution. The study provides practical guidance for coastal engineers in selecting turbulence models based on accuracy and computational trade-offs. Future research should include model validation with experimental or field data and extend to irregular wave conditions to enhance real-world applicability.
OPTIMALISASI NILAI JUAL KOMODITAS LOKAL MELALUI DIVERSIFIKASI PRODUK DAN PEMANFAATAN TEKNOLOGI TEPAT GUNA SEBAGAI MEDIA PROMOSI Utikawati, Anggi Nur; Wulandari, Ika
BAKIRA: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 2 (2025): BAKIRA : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LP2M) Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/bakira.2025.6.2.269-276

Abstract

This community service program was conducted in Rejosari Village, Semin District, Gunungkidul Regency, aiming to enhance the added value of cassava through product innovation, professional packaging, and simple digital marketing strategies. The Participatory Action Research (PAR) approach was employed to ensure active community participation throughout the process. The results show that transforming raw cassava into ready-to-eat snacks such as “Si Gori” increased its market value up to tenfold. The use of paper box packaging successfully improved the product’s modern and hygienic image, while promotion via WhatsApp Story proved to be an effective, low-cost, and accessible marketing medium. The synergy between product innovation, professional packaging, and simple digital marketing created a new, sustainable micro-business model for rural communities. This program not only increased income but also fostered entrepreneurship and improved local digital literacy.
PENGARUH CAPITAL INTENSITY, INTENSITAS ASET TETAP DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE : PENGARUH CAPITAL INTENSITY, INTENSITAS ASET TETAP DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Caru Gaur, Maria Gracella; Wulandari, Ika
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18558

Abstract

Tax revenue is crucial for a country as it constitutes one of the largest sources of state revenue. However, tax avoidance is also a significant issue for the country due to the high rate of tax evasion, particularly by companies. Therefore, this study aims to examine and analyze how capital intensity, fixed asset intensity, and financial distress influence tax avoidance, particularly in manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The research methodology used is quantitative and utilizes secondary data obtained from the companies' financial statements. Purposive sampling was used to select 201 samples that met the criteria. The analysis technique used Multiple Linear Regression, tested in SPSS version 23. The findings of this study indicate that capital intensity has a positive effect on tax avoidance, while fixed asset intensity and financial distress have a negative effect on tax avoidance. This study provides implications for companies to be more prudent in the investment strategy and management of fixed assets, as well as to maintain financial stability to avoid risky tax decisions. For the government, the findings serve as input to strengthen regulations, supervision, and a risk-based audit system to minimize the practice of tax avoidance, while future researchers are encouraged to expand the study by incorporating additional variables to obtain more comprehensive results
PENGARUH TRANSPARANSI PENGUNGKAPAN INFORMASI, KETEPATAN WAKTU PENYAJIAN LAPORAN, DAN KUALITAS AUDITOR TERHADAP REPUTASI ANNUAL REPORT PERUSAHAAN SEKTOR PUBLIK (Studi Empiris Pada Perusahaan Manufaktur Sektor Publik yang Terdaftar di Bursa Efek Indonesia) Rhi Wadi, Claudia; Wulandari, Ika
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18648

Abstract

This study aims to determine the effect of transparency of information disclosure, timeliness of report presentation, and auditor quality on the reputation of annual reports of public sector companies (an empirical study on manufacturing companies listed on the Indonesia Stock Exchange for 2022-2024). The population of this study is public sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. This research method uses a quantitative descriptive approach, namely by using the influence test of the application of data analysis techniques through SPSS software. The study results indicate that transparency of Information Disclosure positively affects the Reputation of Annual Reports in public sector companies listed on the Indonesia Stock Exchange for 2022-2024. Timeliness of Report Presentation positively affects the Reputation of Annual Reports in public sector companies listed on the Indonesia Stock Exchange for 2022-2024. And Auditor Quality does not affect the Reputation of Annual Reports Keywords: transparency of information disclosure, timeliness of report presentation, and auditor quality
OPTIMALISASI KINERJA UMKM PARIWISATA MELALUI PENGUATAN PROMOSI DIGITAL DAN LAYANAN DI ABU TOUR Amelianda, Amelianda; Wulandari, Ika
Jurnal Pengabdian Masyarakat Sabangka Vol 4 No 06 (2025): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v4i06.1873

Abstract

This community service program was conducted to support Abu Tour & Travel, a small business in the travel service sector, in optimizing its performance through digital transformation. The main issues identified were the suboptimal use of digital platforms for promotion and the inefficiency of the existing customer service system. The program aimed to enhance digital marketing capabilities and improve customer service to strengthen competitiveness in the digital era. The methods included training, mentoring, and direct implementation, such as creating social media accounts for promotion, adopting WhatsApp Business for customer communication, and using Google Forms for online booking. The results show that the partner is now able to manage social media effectively, respond to customers more quickly, and streamline the booking process through digital forms. This initiative positively impacted business visibility, customer satisfaction, and operational efficiency, demonstrating that simple digital technologies can effectively support the sustainability and competitiveness of tourism-related MSMEs.
Pelatihan Tertib Administrasi Kelompok Pembudidaya Ikan “Mino Djoyo” Pasekan, Yogyakarta Wulandari, Ika; Utami, Endang Sri; Budiantara, Martinus
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 6 No 1 (2022): Volume 6 Nomor 1 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v6i1.15728

Abstract

This Community Service activity is carried out with the aim of providing understanding, knowledge and skills in an effort to support an orderly administration at KPI “Mino Djoyo”. The background of this program implementation is because KPI “Mino Djoyo” has not properly recorded the financial administration and administration of group activities. The method of implementation is carried out by providing counseling and training which is carried out in two stages. The first counseling was held on October 31, 2020 and was attended by 16 members. The second training was held on November 1, 2020 and was attended by 3 KPI “Mino Djoyo” administrators, namely treasurers, deputy treasurers and secretary representatives. As a result of PkM's activities, KPI “Mino Djoyo” already has administrative books that are well-organized and neat, such as minutes, lists of members & administrators, correspondence books, guest books, cash books, inventory books and simple financial records. Increased understanding and knowledge of the management regarding the importance of orderly administration and how to implement it.
THE IMPACT OF GOOD CORPORATE GOVERNANCE MECHANISMS ON FIRM VALUE WITH PROFITABILITY MODERATION VARIABLES Isdyantanti, Nisa; Wulandari, Ika
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/vaz8tc60

Abstract

Research aim: This research aims to investigate the impact of Good Corporate Governance procedures on firm value, using profitability as a moderating variable. The dependent variable in this research is the Good Corporate Governance mechanism, which is represented by the board of commissioners and board of directors. The dependent variable in this research is firm value as defined by Price to Book Value (PBV). Profitability is a moderating variable in this research and is measured using Return on Equity (ROE). This research focuses on pharmaceutical companies listed on the Indonesian Stock Exchange. Design/Method/Approach: This study was carried out using a quantitative approach to test a theory or hypothesis to strengthen or even reject the theory or hypothesis resulting from existing research. The population in this study are pharmaceutical companies registered on the IDX in 2020-2021. This research sample used a purposive sampling method and obtained 55 samples that met the criteria. The data analysis method used in this study was processed using SPSS version 21 software by carrying out multiple regression tests and Moderated Regression Analysis (MRA) tests. Research Finding:  According to the findings of this study, the board of commissioners has a considerable impact on corporate value. The board of directors has a substantial effect on the value of the company. Profitability can mitigate the strong influence of the board of directors on firm value. Profitability can reduce the strong impact of the board of directors on firm value. Profitability can thus strengthen the effect of the board of directors and the board of commissioners on corporate value.  
Co-Authors Abdul Hakim Adang, Rika 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 Annisa 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 Cahyani, Nadila Caru Gaur, Maria Gracella Destia Wahyu Hidayati, Destia Wahyu dewi, Tri Dianne Amor Kusuma Dina Eka Putri Djaelani Susanto Dwi Septiana Sari Dwipriyoko, Estiyan Elah Nurlaelah Emanuel, Prita Endang Sri Utami Endang Sri Utami, Endang Eriyana, Diva Retafany Faizatul Widat Falestri, Dea 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 Hanif, Basit Al Hanimah, Nur Harahap, Subur Hardanik, Lisa Putri Harita, Yofan Tahamano Deo Hendri Gunawan Hendriyani, Ida Hermanto Hermanto Heryana, Yayan Hikmah Marisda, Dewi Hutabarat, Metyria Imelda I Gusti Ayu Lia Yasmita Ika Setiawati, Ika Imamuddin, Mohammad Indriyani, Vindi Ika Isdyantanti, Nisa Istiqomah, Nisa Ul Istiyanto, Dinar Catur Jauharu, Afifah Latip Rasyid Juda Suwandi, Juda Julanos Kamsil, Imelda C Kurniawan, Mohd. Ideal Kurniawan, Mohd.Ideal Kurniawati Kurniawati lenny kurniati, lenny M. Yogi Riyantama Isjoni Magfirotin, Magfirotin 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 Muhammad Rijal Alfian 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, Ririn Riska Novia Sari, Riska Novia Risna Nur Ainia Ristiana Dyah Purwandari Ristikasari, Danin Robbaniyyah, Nuzla Af'idatur 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 Salsabilla, Inas Safira 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 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 Ulfa, Kurnia Utikawati, Anggi Nur Widia, Patma Widiawati, Ani Widowati Pusporini, Widowati Widyastuti, Riska Nur Wiguna, Wildan Ari Wijaya, Erlin Wijayanti, Rizki Fitriandini Yahyasari, Sava Dila Yarsono, Samidi Yuliyanti, Sintiya Dwi Yuniardi, Rizaldi Yustiana, Sari Zaman, Delfian Zulhan Widya Baskara