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All Journal Akuisisi : Jurnal Akuntansi Jurnal Ekonomi Dan Bisnis DEDIKASI PKM J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Akuntansi, Manajemen dan Perbankan Syariah PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Masyarakat JEPEmas: Jurnal Pengabdian Masyarakat (Bidang Ekonomi) Journal of Economics, Bussiness and Management Issues
Dian Priatiningsih
Universitas Pekalongan
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH PENGETAHUAN, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT INTERNAL AUDITOR PEMERINTAH Dian Priatiningsih
Jurnal Ekonomi Dan Bisnis Vol 21, No 01 (2018): JURNAL EKONOMI DAN BISNIS MARET 2018
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2953.606 KB) | DOI: 10.31941/jebi.v21i01.774

Abstract

This study aims to examine and to obtain empirical evidents on effect of knowledge, obedience pressure and task complexity to audit judgment of government internal auditor. The advantages of this research is to use internal auditors Inspectorate District that is rarely used by other research. The dependent variable in this research is that judgments of audit quality is measured using a questionnaire instrument, while the independet variable is knowledge, obedience pressures and task complexity. This research that the internal auditor on the Inspectorate District in Pemalang, Tegal and Pekalongan. Sample of research with the 45 respondents in 2017. Type of data in this study are primary data using questionnaires. The results showed that the knowledge, task complexity and obedience pressures have a positif but not significant effect to audit judgments.Keywords: audit judgments, knowledge, obedience pressures and task complexity
Literasi Mengenal Manajemen Risiko pada Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Arum Ardianingsih; Mella Mardayanti; Aliffianti Safiria Ayu Ditta; Dian Priatiningsih
DEDIKASI PKM Vol. 4 No. 3 (2023): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v4i3.30173

Abstract

Bisnis dan perkembangan teknologi informasi telah membawa perubahan dalam bentuk bisnis secara keseluruhan, termasuk risiko yang dihadapi oleh perusahaan. Manajemen risiko diperlukan untuk mengendalikan dan meminimalkan dampak risiko terhadap keberlanjutan bisnis dan pencapaian tujuan organisasi. Jenis-jenis risiko yang dihadapi oleh koperasi simpan pinjam dan pembiayaan syariah (KPPS), seperti risiko kredit, risiko pasar, risiko operasional, risiko likuiditas, risiko hukum, risiko strategis, risiko reputasi, dan risiko kepatuhan. Metode pendampingan digunakan dalam kegiatan pengabdian kepada masyarakat untuk membantu pengelola dan pengurus koperasi memahami risiko proses bisnis dan mengidentifikasi solusi yang tepat. Pendampingan dilakukan dengan tahapan identifikasi dan evaluasi risiko pada penerapan manajemen risiko dalam koperasi simpan pinjam dan pembiayaan syariah (KPPS).
Pengaruh Likuiditas, Profitabilitas, dan Ukuran Perusahaan Terhadap Audit Delay untuk Mencegah Fraud Fangela Myas Sari; Dian Priatiningsih
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 15 No 2 (2023): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v15i2.298

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh li­kuiditas, profitabilitas, dan ukuran perusahaan terhadap au­di­t delay untuk mencegah fraud. Populasi dalam penelitian ini yaitu perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Sampel yang digunakan dalam penelitian ini dipilih dengan menggunakan purposive sampling methode. Berdasarkan kriteria sampel yang telah ditentukan, maka didapatkan jumlah sampel penelitian sebanyak 37 peru­sa­ha­an dari 88 perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021, sehingga data penelitian yang dianalisis ber­jum­lah 110 data. Teknik analisis data yang digunakan yaitu de­nga­n teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) likuiditas tidak berpengaruh signi­fi­kan terhadap audit delay, (2) profitabilitas tidak ber­pe­nga­ruh signifikan terhadap audit delay, (3) ukuran perusahaan berpengaruh negatif dan signifikan terhadap audit delay untuk mencegah fraud.
PENGUATAN SUMBER MODAL MELALUI PENGELOLAAN KEUANGAN KOPERASI BAGI PERAJIN TEMPE KELURAHAN KURIPAN KERTOHARJO KOTA PEKALONGAN Catur Ragil Sutrisno; Syafnita Syafnita; Amalia Ilmiani; Dian Priatiningsih; Zahro Zahro
BESIRU : Jurnal Pengabdian Masyarakat Vol. 1 No. 5 (2024): BESIRU : Jurnal Pengabdian Masyarakat, Mei 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/h1kxgz22

Abstract

Perajin tempe seringkali menghadapi masalah kelangkaan dan kenaikan harga kedelai yang memaksa mereka mengurangi produksi dan ukuran tempe. Hal ini juga dialami perajin tempe di Kelurahan Kuripan Kertoharjo, Kota Pekalongan. Untuk mengatasi masalah ini, perajin tempe yang tergabung dalam paguyuban berencana mendirikan koperasi guna membeli kedelai dalam jumlah besar dengan harga lebih murah. Koperasi ini diharapkan membantu perajin memperoleh bahan baku yang lebih terjangkau. Kegiatan pengabdian masyarakat, memberikan pelatihan pengelolaan keuangan koperasi. Materi pelatihan mencakup permodalan, penyusunan laporan keuangan, pengawasan, dan pembagian Sisa Hasil Usaha (SHU). Tujuannya adalah mempersiapkan perajin mendirikan dan mengelola koperasi secara efektif dan berkelanjutan. Kegiatan ini diikuti oleh 26 peserta, memberikan pemahaman tentang prinsip-prinsip koperasi untuk mendukung keberlangsungan usaha mereka.
Faktor-Faktor Yang Mempengaruhi Konservatisme Akuntansi Priatiningsih, Dian; Myas Sari, Fangela
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9626

Abstract

The purpose of this study was to determine the effect of company growth, profitability, investment opportunity set, leverage, and firm size on accounting conservatism in Go Public manufacturing companies. The sample in this study is a manufacturing company in the food and beverage sub-sector consumer goods industry and is listed on the Indonesia Stock Exchange (IDX) during the period 2015–2019. The number of samples were 14 companies taken by purposive sampling method. The analytical method of this study uses multiple regression with the SPSS 20 program which has previously passed the classical assumption test. The results of this study indicate that company growth has a negative and significant effect on accounting conservatism. Profitability has a positive and insignificant effect on accounting conservatism. The investment opportunity set has a positive and significant effect on accounting conservatism. Leverage has a positive and significant effect on accounting conservatism. Firm size has a positive and insignificant effect on accounting conservatism.
Pengaruh Pengetahuan Tentang Peraturan Perpajakan Dan Tingkat Kepercayaan Sistem Pemerintahan Hukum Terhadap Kemauan Membayar Pajak Sari, Fangela Myas; Priatiningsih, Dian
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1503

Abstract

This study aims to analyze the factors that affect the willingness to pay taxes on taxpayers of individuals who perform free work in the office of KPP Pratama Batang. The variables in this study are taxpayer willingness as dependent variable, knowledge of taxation regulation level of trust to government system and law as independent variable. The population in this study were free workers registered in KPP pratama stem. The sample used in this research is as many as 30 respondents are free workers registered in KPP pratama stem. Meanwhile, to answer the hypothesis in this research is done classical assumption test and multiple linear regression. The result of the research shows that knowledge about taxation regulation, have no significant effect but Level of Trust in Government and Legal Systems have significant effect on taxpayer willingness.
Analisis Perbedaan Pertumbuhan Perusahaan, Dan Harga Saham Sebelum Dan Setelah Penerapan Green Accounting: (Studi Pada Perusahaan Peraih Penghargaan Industri Hijau Level Lima Yang Listing Di Bursa Efek Indonesia) Priatiningsih, Dian
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 1 (2024): Edisi Februari 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i1.8653

Abstract

Penelitian ini bermaksud untuk menguji perbedaan net profit margin, pertumbuhanperusahaan, dan harga saham sebelum dan setelah penerapan green accounting. Populasidalam penelitian ini adalah perusahaan yang meraih penghargaan industri hijau dariKementrian Perindustrian selama lima tahun berturut-turut (2014-2018). Pengambilansampel dilakukan dengan menggunakan metode purposive sampling dan memperolehenam perusahaan yang akan digunakan sebagai sampel penelitian. Data penelitiandipisahkan menjadi dua, yaitu data 2009-2013 adalah data perusahaan sebelum menerapkangreen accounting dan data 2014-2018 adalah data perusahaan setelah menerapkan greenaccounting. Pengujian data menggunakan SPSS 20.0. Hasil penelitian ini menunjukkanbahwa 1) terdapat perbedaan net profit margin sebelum dan setelah penerapan greenaccounting, 2) terdapat perbedaan pertumbuhan perusahaan sebelum dan setelahpenerapan green accounting, dan 3) tidak terdapat perbedaan pertumbuhan harga sahamperusahaan sebelum dan setelah penerapan green accounting.
Pengaruh Good Corporate Governance dan Konservatisme Akuntansi Terhadap Tax Avoidance (Studi Pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia periode 2017-2021) Priatiningsih, Dian; Syafnita , Syafnita; Mardayanti, Mella; Sari, Fangela Myas; M. Trihudiyatmanto
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 1 (2024): Oktober-Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i1.524

Abstract

The purpose of this research is to analyze Good Corporate Governance and Accounting Conservatism on Tax Avoidance (A Study on State-Owned Enterprises Listed on the Indonesia Stock Exchange in the Period 2017-2021). This research aims to verify the factors that impact the level of tax avoidance. The independent factors tested in this research include independent commissioners, audit committees, institutional ownership, and accounting conservatism. The dependent variable used is tax avoidance, which is measured using the cash effective tax rate (CETR). The research subjects consist of 8 state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2021. The observation was conducted over 5 years. Purposive sampling method was used to select research samples, taking 40 samples based on specific criteria. The collected data was then analyzed using multiple linear regression model using SPSS software version 22. This research has been well designed, but the results of this research still have shortcomings and limitations so that further research is expected to use other methods such as the interview method to obtain honesty in respondents' answers, and the object can be further expanded. The results of this research indicate that independent commissioners and institutional ownership have no significant influence on tax avoidance, while audit committees and accounting conservatism have a negative influence on tax avoidance.
Edukasi Kewirausahaan Bagi Lansia Di Kota Pekalongan: Menuju Kemandirian Finansial Mardayanti, Mella; Ardianingsih, Arum; Syakirin, M. Bahrus; Mardiana, Tri Yusufi; Taruna, Mohammad Sigit; Priatiningsih, Dian; Trihudiyatmanto, M.
JEPEmas: Jurnal Pengabdian Masyarakat (Bidang Ekonomi) Vol 3 No 2 (2024): Oktober 2024
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

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

Abstract

Program edukasi kewirausahaan bagi lansia di Kota Pekalongan merupakan inisiatif strategis yang bertujuan untuk meningkatkan kemandirian finansial dan kesejahteraan ekonomi para lansia. Kegiatan ini dirancang untuk membekali lansia dengan pengetahuan, keterampilan, dan sikap yang diperlukan untuk memulai dan mengelola usaha secara mandiri. Melalui pendekatan yang holistik dan partisipatif, program ini melibatkan berbagai metode pembelajaran seperti pelatihan, workshop, dan mentoring yang disesuaikan dengan kebutuhan dan potensi lansia.
Pemberdayaan Kewirausahaan Perempuan HWK (Himpunan Wanita Karya) Desa Kalirandu melalui Edukasi dan Pendampingan Priatiningsih, Dian; Mardayanti, Mella; Ulum, E. Akhmad Samsul; Syafnita, Syafnita; Fachrur, M. Maulidin; Taruna, M. Sigit
Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Vol 5 No 1 (2025)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/mabdimas.v5i1.1714

Abstract

Women's entrepreneurship plays an important role in improving family welfare and empowering the rural economy. However, limited access to information, training, and mentoring often hinders rural women from developing their business potential. This community service activity aims to empower members of the Himpunan Wanita Karya (HWK) in Kalirandu Village, Petarukan Subdistrict, Pemalang Regency through entrepreneurship education and mentoring programs. The implementation methods include training in business management, basic financial management, product innovation, and digital marketing strategies. In addition, intensive mentoring was provided in the production, packaging, and promotion processes of local products based on village potential. The results of the activity showed increased knowledge and skills among HWK members in running their businesses in a more planned and sustainable manner. Participants also showed greater motivation to develop independent businesses and collaborate with fellow members in product marketing. This activity had a positive impact on enhancing women's entrepreneurial capacity in the village and made a real contribution to family economic independence. Program sustainability will be ensured through regular monitoring and the establishment of community-based joint business groups (KUB). With a participatory and sustainable approach, this program is expected to become a model for rural women’s empowerment that can be replicated in other regions with similar characteristics.
Co-Authors Aliffianti Safiria Ayu Ditta Amalia M.Si SE. Ilmiani Arum Ardianingsih Catur Ragil Sutrisno Dian Milasari, Dian Faa’iqoh, Azzah Fangela Myas Sari Komala Ardiyani M. Maulidin Fachrur M. Trihudiyatmanto Mardayanti, Mella Maulidin Fachrur Mella Mardayanti Mohammad Bahrus Syakirin Mohammad Sigit Taruna Myas Sari, Fangela Sari, Fangela Myas Syafnita , Syafnita Syafnita Syafnita Syafnita, Syafnita Taruna, M. Sigit Tri Yusufi Mardiana Ulum, E. Akhmad Samsul Zahro Zahro