Article Per Year (5 Year)
p-Index From 2021 - 2026
3.346
P-Index
This Author published in this journals
All Journal Tata Arta Economic Education Analysis Journal JURNAL PENGABDI JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal E-Bis: Ekonomi Bisnis Jurnal Ilmiah Akuntansi Kesatuan Medikonis J-LEE - Journal of Law, English, and Economics Penamas: Journal of Community Service Pekodimas : Jurnal Pengabdian Kepada Masyarakat Abdi Makarti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Investama : Jurnal Ekonomi dan Bisnis Perwira Journal of Economics and Business (PJEB) Perwira Journal of Community Development (PJCD) Asmara Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Anastasia Anggarkusuma Arofah, Anastasia Anggarkusuma
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
Transformasi Digitalisasi Pemasaran Dan Keuangan Untuk Peningkatan Value Produk Bagi UMKM di Desa Karanggambas Kabupaten Purbalingga Arofah, Anastasia Anggarkusuma; Maharani, Destin Alfianika; Nasiroh, Siti; Widodo, Nur Aliya; Ariyansah, Dimas
Jurnal Pengabdi Vol 8, No 1 (2025): April 2025
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jplp2km.v8i1.86821

Abstract

Abstrak: Usaha Mikro, Kecil dan Menengah (UMKM) merupakan salah satu penopang pembangunan perekonomian negara. Transformasi digital menjadi poin penting yang harus diterapkan dalam setiap proses bisnis. Dua diantaranya adalah mengenai digitalisasi pemasaran dan pengelolaan keuangan bagi UMKM. Tujuan dari pengabdian ini adalah untuk meningkatkan nilai produk bagi UMKM Desa Karanggambas Kabupaten Purbalingga dengan penerapan digitalisasi dalam aspek pemasaran maupun keuangan. Kegiatan ini dilaksanakan melalui empat tahapan yaitu sosialisasi atau Focus Group Discussion (FGD), pembuatan website e-commerce dan keuangan, pelatihan penggunaan website e-commerce dan keuangan, evaluasi dan monitoring. Hasil dari kegiatan ini pelaku UMKM   memiliki website e-commerce berupa kriwel.com dan marketplace berupa Instagram TikTok. Pelaku UMKM mampu mengelola keuangan dan melakukan pencatatan baik penjualan sampai dengan penyusunan laporan keuangan secara efektif dengan bantuan sistem keuangan berbasis website eakuntansikriwel.com. Dukungan berkelanjutan dari berbagai pihak sangat penting untuk memastikan keberhasilan dan pertumbuhan program.  Kata Kunci: Transformasi Digitalisasi, Pemasaran, Keuangan, UMKM  Abstract: Micro, Small and Medium Enterprises (MSMEs) are one of the pillars of the country's economic development. Digital transformation is an important point that must be implemented in every business process. Two of them are regarding marketing digitalization and financial management for MSMEs. The aim of this service is to increase product value for MSMEs in Karangambas Village, Purbalingga Regency by implementing digitalization in marketing and financial aspects. This activity was carried out in four stages, namely socialization or Focus Group Discussion (FGD), creating e-commerce and financial websites, training on the use of e-commerce and financial websites, evaluation and monitoring. As a result of this activity, MSMEs have an e-commerce website in the form of kriwel.com and a marketplace in the form of Instagram TikTok. MSME players are able to manage finances and record sales well and prepare financial reports effectively with the help of a website-based financial system eakuntansikriwel.com. Continuous support from various parties is essential to ensure the success and growth of the program.  Keywords: Digitalization Transformation, Marketing, Finance, MSMEs
DETERMINAN TIPE INDUSTRI TERHADAP PENGUNGKAPAN EMISI KARBON MELALUI GENDER DIVERSITY Tyas, Karunia Zuraidaning; Arofah, Anastasia Anggarkusuma; Wirawan, Nugroho Budi; Fathonah, Isnan
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 10, No 2 (2024): Vol 10, No. 2 (2024)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v10i2.10376

Abstract

ABSTRAK Tujuan penelitian ini yaitu untuk menguji pengaruh: 1) tipe industri terhadap pengungkapan emisi karbon; 2) gender diversity terhadap pengungkapan emisi karbon; 3) tipe industri terhadap gender diversity; 4) tipe industri terhadap pengungkapan emisi karbon melalui gender diversity. Penelitian ini merupakan pengembangan dari penelitian sebelumnya dengan perbedaan penggunaan variabel gender diversity yang diduga dapat memoderasi pengaruh tipe industry terhadap pengungkapan emisi karbon. Populasi dalam penelitian ini adalah perusahaan go public non keuangan yang menerbitkan sustainability report periode 2020 – 2022. Pengambilan sampel menggunakan teknik purposive sampling dan diperoleh 309 observasi. Metode analisis data menggunakan analisis regresi berganda. Hasil penelitian diperoleh bahwa tipe industri dan gender diversity berpengaruh positif terhadap pengungkapan emisi karbon, serta tipe industri berpengaruh terhadap gender diversity. Namun, tipe industri tidak berpengaruh terhadap pengungkapan emisi karbon melalui gender diversity. Hasil penelitian ini menunjukkan bahwa pengungkapan emisi karbon adanya keberagaman gender dalam perusahaan dapat mengindikasikan perusahaan berfokus pada keberlanjutan dan memberikan sinyal positif yang mempengaruhi keputusan investasi. ABSTRACT This study aims to examine the effect of 1) industry type on carbon emission disclosure, 2) gender diversity on carbon emission disclosure, 3) industry type on gender diversity, and 4) industry type on carbon emission disclosure through gender diversity. This study is a development of previous studies with the difference in the use of gender diversity variables, which are thought to moderate the effect of industry type on carbon emission disclosure. The population in this study were non-financial public companies that published sustainability reports for the period 2020 - 2022. Sampling used a purposive sampling technique and obtained 309 observations. The data analysis method used multiple regression analysis. The study results showed that industry type and gender diversity had a positive effect on carbon emission disclosure, and industry type had an effect on gender diversity. However, industry type did not affect carbon emission disclosure through gender diversity. The results of this study indicate that carbon emission disclosure with gender diversity in the company can indicate that the company is focused on sustainability and provides a positive signal that influences investment decisions.
PENGARUH IMPLEMENTASI GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN Kurniati, Rani; Arofah, Anastasia Anggarkusuma; Maharani, Destin Alfianika
Medikonis Vol. 16 No. 1 (2025): Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v16i1.115

Abstract

This research focuses on evaluating how green accounting and environmental performance influence the financial outcomes of manufacturing companies listed on the Indonesian stock exchange during the 2019-2021 period. Using quantitative methods, this study scrutinizes the direct and combined impacts of these practices on financial performance, which serves as a crucial indicator of a company’s profitability. The study sampled 18 manufacturing companies, chosen through purposive sampling based on five specific criteria. Findings from this investigation reveal that green accounting practices have a distinctly negative impact on financial performance, whereas environmental performance does not show a significant influence on financial metrics. However, when considered together, green accounting and environmental performance collectively contribute significantly to financial performance. This underscores the complex interplay between environmentally sustainable practices and financial results in the manufacturing sector
PELATIHAN DAN PENDAMPINGAN MAHASISWA DALAM PERSIAPAN MENJADI RELAWAN PAJAK UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK Fitriana, Aning; Arofah, Anastasia Anggarkusuma; Tyas, Karunia Zuraidaning; Wirawan , Nugroho Budi
Aspirasi Masyarakat Vol 2 No 2 (2025): Juli
Publisher : ICON Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71154/beben684

Abstract

This community service activity aims to improve taxpayer compliance through a tax volunteer program. Tax volunteers are individuals who voluntarily contribute their time to assist in tax reporting and processing activities. Therefore, in order to serve taxpayers well, they are equipped with knowledge in the form of communication, tax volunteer ethics, e SPT OP, and e-filling. The method of implementing service activities is training and mentoring tax volunteers. The results of the activity show that there are 15 tax volunteer teams who assist the annual income tax return reporting assistance program. Each volunteer is able to serve an average of 5 - 10 taxpayers per day, so that a total of around 90 - 150 taxpayers were successfully served by the tax volunteer team during one month. A total of 1,213 annual income tax returns for individual taxpayers were successfully reported by the team of tax volunteers from students, during the one-month mentoring program at KPP Pratama Purbalingga. This tax volunteer program provides experience for students in increasing their experience as a key to entering the increasingly competitive world of work.
Pengaruh Tipe Industri dan Gender Diversity terhadap Pengungkapan Emisi Karbon Karunia Zuraidaning Tyas; Anastasia Anggarkusuma Arofah; Nugroho Budi Wirawan
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 2 (2024): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i2.5

Abstract

This research aims to provide evidence of how industry type and board gender diversity influence carbon emissions disclosures made in manufacturing companies listed on the Indonesia Stock Exchange for the period 2020 to 2022. The sampling in this study used a purposive sampling technique. Based on these criteria, 81 observations were obtained. Research findings show that the type of industry influences carbon emissions disclosure, gender diversity influences carbon emissions disclosure. It is hoped that the findings of this research can contribute to expanding the disclosure of carbon emissions by companies, especially Indonesia, thereby helping the Indonesian government to more easily control the country's carbon emissions.
Determinan Faktor-faktor yang Berpengaruh terhadap Manajemen Laba Ika Siti Fatimah; Destin Alfianika Maharani; Anastasia Anggarkusuma Arofah
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 2 (2024): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i2.13

Abstract

Earnings management is an act of company managers to influence earnings in financial statements to achieve certain goals. Earnings management actions carried out by company managers will have an impact on the high and low profits presented in the financial statements. This study aims to empirically examine the effect of institutional ownership, profitability, firm size, and leverage on earnings management. The sampling method was used purposive sampling, there was 75 samples of manufacturing companies in the foods and beverages sector that meets the sample criteria with the 2019-2021 observation period. Data analysis technique using multiple linear regression analysis. The results of the study show that institutional ownership, profitability, firm size, and leverage simultaneously affect earnings management. Partialy profitability variable has a negative and significant effect on earnings management, while the variables of institutional ownership, firm size, and leverage have a negative and insignificant effect on earnings management.
Pengaruh SPI, SAKD, SAP dan Transparansi terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Purbalingga Widodo, Nur Aliya; Arofah, Anastasia Anggarkusuma; Maharani, Destin Alfianika
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 2 No. 2 (2025): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v2i2.124

Abstract

This study aims to empirically examine the influence of the Internal Control System (SPI), Regional Financial Accounting System (SAKD), Government Accounting Standards (SAP), and Transparency on the quality of financial statements in the Regional Government of Purbalingga Regency. The problem of the quality of financial statements is still an important issue in regional financial management, because quality financial reports not only function as a form of accountability to the public, but also as a basis for strategic decision-making for local governments. The research method uses a quantitative approach with questionnaire instruments distributed to 61 respondents, consisting of local government officials involved in the process of preparing financial statements and have met the research criteria. Data analysis was carried out using the inner model and outer model approaches, which resulted in an R-square value of 0.743 for the financial report quality variable. This value shows that the independent variables in this study were able to explain 74.3% of the variation in the quality of financial statements, while the rest was influenced by other factors outside the research model. The results of the analysis show that the SAKD and Transparency variables have a significant influence on the quality of local government financial statements. This confirms that a good financial accounting system and transparency in public budget management are the main factors that can improve the reliability, relevance, and accountability of financial statements. On the other hand, the SPI and SAP variables did not have a significant effect, which shows that the implementation of both still needs evaluation and improvement in order to make a real contribution to the quality of financial statements.
EDUKASI PERPAJAKAN GUNA PENINGKATAN KONTRIBUSI PENDAPATAN NEGARA Maharani, Destin Alfianika; Arofah, Anastasia Anggarkusuma; Renovriska, Melia Dwi; Fitriyanti, Fitriyanti; Astuti, Tri
ABDI MAKARTI Vol 4, No 2 (2025): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/abdimakarti.v4i2.867

Abstract

This community service program aimed to enhance tax awareness and understanding among micro, small, and medium enterprises (MSMEs) in Blambangan Village, Banjarnegara. Despite increased awareness following training, low tax literacy remains a major challenge. Many participants were still unfamiliar with tax regulations, calculation procedures, and administrative processes, including the synchronization of their Taxpayer Identification Number (NPWP) with their national ID number (NIK). The program was carried out through planning, implementation, and evaluation stages. Educational materials included general tax provisions, applicable tax rates, everyday tax practices, and fraud prevention. Results showed improved participant knowledge and awareness. However, continuous educational efforts are needed to ensure compliance and prevent potential administrative sanctions. Sustainable tax education—delivered in a practical and contextual manner—is essential for building a tax-compliant culture, especially in rural and developing communities. This program also supports the national goal of increasing state revenue through improved voluntary compliance among taxpayers.
Diversifikasi produk dan optimalisasi digital marketing sebagai inovasi dan agripreneurship Kelompok Wanita Tani Aglonema Desa Rabak Arofah, Anastasia Anggarkusuma; Fitriana, Aning; Putranto, Afif Hendri; Aprianti, Aprianti; Syahputra, Alridho Okta
Penamas: Journal of Community Service Vol. 5 No. 4 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i4.2294

Abstract

The Aglonema Women Farmers Group is a women's empowerment group in the agricultural sector located in Rabak Village, Purbalingga Regency. This community service aims to improve the understanding and skills of the members of the Aglonema Women Farmers Group in Rabak Village in the fields of product diversification and digital marketing. The method used is structured training through lectures, discussions, and direct practice. The stages of the community service activity implementation are: preparation, implementation, technology application, and evaluation. The training participants consisted of 30 members of the Women Farmers Group and PPL Rabak Village. The results of the activity showed increases in the pretest and post-test regarding participants' understanding and skills in product diversification (76.00%), digital marketing (72.80%), and financial recording (69.60%). This service contributes to the digital transformation of local MSMEs and to their increased competitiveness in the digital economy era. Follow-up service activities relate to agricultural aspects of technology utilisation.
PENGARUH TAX AVOIDANCE, UKURAN PERUSAHAAN, DEBT EQUITY RATIO, DAN UMUR PERUSAHAAN TERHADAP BIAYA UTANG PADA PERUSAHAAN MANUFAKTUR Gresya, Hanny; Arofah, Anastasia Anggarkusuma; Khusnia, Aulia Nisa
Perwira Journal of Economics & Business Vol 4 No 2 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i2.346

Abstract

Tax Avoidance is an activity to minimize tax financing by companies. Although legally this activity is legal, this is contrary to the government's efforts to increase state tax revenues. One of the tax avoidance practices that can be carried out by companies is to conduct external financing through debt costs. The cost of debt is the rate of return arising from the company's debt transactions to external parties. Factors that are suspected of influencing the cost of debt other than tax avoidance include company size, debt equity ratio, and company age. This research tries to explore the relationship between these factors and the cost of debt in manufacturing companies in the food and beverage sector in 2018–2021. Data from this study used secondary data obtained from the Indonesia Stock Exchange for the period 2018 – 2021. The total sample used in this study was 60 samples. Sampling using purposive sampling technique. Data analysis used multiple linear regression analysis using the SPSS 23 program. The results showed that the variables Tax Avoidance, Company Size and Debt to Equity Ratio had no effect on debt costs, while company age had a positive and significant effect on Cost of Debt in listed manufacturing companies on the Indonesian Stock Exchange.
Co-Authors Agustin Riyan Pratiwi Aprianti, Aprianti Ariyansah, Dimas Aulia Nisa Khusnia, Aulia Nisa Destin Alfianika Maharani Dini Octoria Dyah Supriatin Fathonah, Isnan Fatimah, Ika Siti Fitriana, Aning Fitriyanti Fitriyanti Gresya, Hanny Ika Siti Fatimah Kartika Chandra Sari Karunia Zuraidaning Tyas Kurniati, Rani Latifah, Tiya Nasiroh, Siti Nugroho Budi Wirawan Pangestika, Lia Widya Pangestu, Retno Pratiwi, Agustin Riyan Putranto, Afif Hendri Renovriska, Melia Dwi Retno Pangestu Setiawan, Agus Bakti Shella Rizqi Arfianti, Shella Rizqi Sudiyanto -, Sudiyanto Supriatin, Dyah Syahputra, Alridho Okta Tri Astuti Tyas, Karunia Zuraidaning Widodo, Nur Aliya Wirawan , Nugroho Budi Wirawan, Nugroho Budi