Article Per Year (5 Year)
p-Index From 2021 - 2026
3.329
P-Index
This Author published in this journals
All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Akuntansi & Auditing Indonesia Jurnal Ketahanan Nasional JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Aplikasi Bisnis Jurnal Akuntansi dan Bisnis Journal of Contemporary Accounting Jurnal Abdimas Madani dan Lestari (JAMALI) Proceeding of National Conference on Accounting & Finance Jurnal Ekonomi Dan Bisnis The Indonesian Journal of Accounting Research Rahmatan Lil’alamin Journal of Community Services (RLA) Jurnal Pijar : Studi Manajemen dan Bisnis Adpebi International Journal of Multidisciplinary Sciences IJEFSD E-Jurnal Akuntansi
Ayu Chairina Laksmi, Ayu Chairina
Department Of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
Pelatihan Bisnis Merangkai Buket Bunga Sebagai Upaya Untuk Meningkatkan Pendapatan dan Kesejahteraan Rumah Tangga Meidawati, Neni; Setyono, Primanita; Nustini, Yuni; Hudayati, Ataina; Laksmi, Ayu Chairina; Rahayu, Isti; Marfuah; Cahyawati, Noor Endah; Yendrawati, Reni; Prabowo, Hendi Yogi
Rahmatan Lil 'Alamin Journal of Community Services Volume 4 Issue 1, 2024
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol4.iss1.art2

Abstract

Every house has a yard that can be used to cultivate plants, especially flower plants. A variety of flower plants can live in Indonesia. Flower plants can be used as a source of income. Flower plants can be sold directly, used for family celebrations, wedding anniversaries, graduations and so on. The aim of the community service is to increase the role of housewives in order to increase their awareness toward natural resources around them, especially flowers which are very easy to cultivate. The method used is training given to the members of Pemberdayaan dan Kesejahteraan Keluarga (PKK), and inviting professional trainers in making flower bouquets. Hopefully the training through the community service program can provide skills for PKK members to improve the family economy through the use of flower cultivation.
Persepsi dan Minat Mahasiswa Jurusan Akuntansi Terhadap Pilihan Profesi Sebagai Konsultan Pajak Mafazah, Nur Istiani; Laksmi, Ayu Chairina
Jurnal Aplikasi Bisnis Volume 22 No.2 , Desember 2025
Publisher : Program Sarjana Terapan Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol22.iss2.art1

Abstract

Tujuan dari studi ini adalah untuk meneliti persepsi dan minat mahasiswa akuntansi untuk memilih profesi sebagai konsultan pajak. Metode pengambilan sampel yang digunakan adalah metode purposive sampling dengan populasi seluruh mahasiswa S1 Akuntansi di wilayah Yogyakarta dan Kalimantan Barat. Jumlah kuesioner yang terkumpul dan dapat diolah adalah 114 kuesioner. Hasil penelitian ini menunjukkan bahwa persepsi mahasiswa Akuntansi tidak mempengaruhi pilihan profesi sebagai konsultan pajak. Sementara itu minat mahasiswa Akuntansi memiliki pengaruh positif dan signifikan terhadap pilihan profesi sebagai konsultan pajak. Oleh karena itu, semakin tinggi minat mahasiswa untuk menjadi konsultan pajak, peluang mahasiswa untuk memilih menjadi konsultan pajak juga akan meningkat.
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DALAM MEWUJUDKAN TRANSPARANSI TERHADAP AKUNTABILITAS KEUANGAN PEMERINTAH DAERAH (Studi Pada Badan Keuangan Daerah Kabupaten Tebo) KZ, Rahmat Albhi; Laksmi, Ayu Chairina
Jurnal Pijar Vol 4 No 2 (2026): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v4i2.2017

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan sistem akuntansi keuangan daerah terhadap transparansi dan akuntabilitas keuangan pemerintah daerah, serta menguji peran transparansi sebagai variabel mediasi antara sistem akuntansi keuangan daerah dan akuntabilitas. Studi ini dilakukan pada Badan Keuangan Daerah Kabupaten Tebo dengan menggunakan pendekatan kuantitatif. Data dikumpulkan dari 161 responden yang merupakan pegawai akuntansi menggunakan teknik purposive sampling. Analisis data dilakukan dengan menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa penerapan sistem akuntansi keuangan daerah berpengaruh positif dan signifikan terhadap transparansi dan akuntabilitas. Selain itu, transparansi juga berpengaruh positif terhadap akuntabilitas serta memediasi hubungan antara sistem akuntansi keuangan daerah dan akuntabilitas. Temuan ini menegaskan pentingnya pengelolaan keuangan daerah yang transparan dan akuntabel.
Pemberdayaan UMKM melalui Pendampingan Penyusunan Laporan Keberlanjutan: Pendekatan Partisipatif dalam Meningkatkan Daya Saing Berkelanjutan: Indonesia Laksmi, Ayu Chairina; Tumewang, Yunice Karina; Ardiami, Kinanthi Putri; Tatik; Wicaksono, Aditya Pandu; Octavio, Muhammad Fadhly Rizky; Mustofa , Ikrom
Jurnal Abdimas Madani dan Lestari (JAMALI) Volume 08, Issue 1, Maret 2026
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jamali.vol8.iss1.art2

Abstract

Sustainability issues have become a central concern in contemporary business practices, including within the Micro, Small, and Medium Enterprises (MSMEs) sector, driven by increasing stakeholder demands for environmental, social, and governance (ESG) performance. Brownies Cinta MSME, as a rapidly growing enterprise in Indonesia, demonstrates significant economic potential but faces challenges related to production waste management, energy consumption, and social responsibility. To date, the enterprise has not developed a sustainability report as a formal instrument to measure and communicate its sustainability performance. This community engagement initiative aims to enhance the capacity of Brownies Cinta MSME to understand and prepare a sustainability report based on the Global Reporting Initiative (GRI) Standards. The program employed a collaborative approach through online training and mentoring involving the MSME partner and the University of Southampton. Data were collected using a triangulation method, combining questionnaires, in-depth interviews, direct observation, and Focus Group Discussions (FGDs), with a particular emphasis on environmental (GRI 300) and social (GRI 400) aspects. The data were analyzed using descriptive and qualitative approaches within the GRI framework, complemented by a materiality assessment to identify the most relevant sustainability issues. The results indicate an improvement in the partner’s understanding of sustainability practices and the successful development of a draft sustainability report aligned with GRI Standards. This initiative is expected to support the implementation of sustainable business practices and strengthen MSMEs’ transparency and accountability toward their stakeholders.
The Influence of Awareness, Penalties, Socialization, and Authority on Vehicle Tax Compliance in Situbondo Muhammad Abdullah Qomari; Laksmi, Ayu Chairina
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This study aims to analyze the influence of tax awareness, tax sanctions, tax socialization, and the authority's power on the compliance of motor vehicle taxpayers in Situbondo Regency, East Java. Using the Theory of Planned Behavior (TPB) as a theoretical framework, this research investigates how these factors contribute to taxpayers' compliance behaviors. Data were collected from 100 respondents through surveys and analyzed using multiple linear regression. The results indicate that tax awareness, tax sanctions, tax socialization, and the authority's power significantly affect taxpayer compliance. These findings suggest that improving these factors can enhance tax compliance among motor vehicle owners in Situbondo Regency.
Co-Authors Adella Puspita Hasri Aditya Pandu Wicaksono Ahmad Syarif Kurniawan Al Hafis, Savero Izkha Anggara, M Zueda Ardiami, Kinanthi Putri Arifah, Alfin Nisaul Ataina Hudayati Cahyawati, Noor Endah Diki Ferdiana Hanin, Imtiyas Ula Dhiya Indah Suciati Isti Rahayu KZ, Rahmat Albhi Mafazah, Nur Istiani Marfuah Meidawati, Neni Muhammad Abdullah Qomari Muhammad Fadhly Rizky Octavio Muhammad Farid Iffat Mustofa , Ikrom Nustini, Yuni Piniji, Lintang Sekar Prabowo, Hendi Yogi Puteri, Saefah Auliyandini Raidho Satria Febrian Reni Yendrawati Rizki Hamdani Salsabila, Alya Nadhifah Salsabila Setyono, Primanita Sundawan, Hilmy Pradana TATIK Tumewang, Yunice Karina Umairoh Ayunda Fitri Umam, Rian Sahrul Wirawan Hardinto