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All Journal Dinasti International Journal of Education Management and Social Science Jurnal Ilmiah Akuntansi Kesatuan KRTHA BHAYANGKARA Jurnal Akuntansi Keuangan dan Bisnis JAKPI Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Pengabdian Masyarakat Bhinneka International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Pengabdian Masyarakat Satya Widyakarya
Nia Tresnawaty
Universitas Satya Negara Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PELATIHAN AKUNTANSI DAN PERPAJAKAN PADA PT. SUMBER REJEKI LESTARI MORINDO Christina; Simarmata, Jahornim; Tresnawaty, Nia
Jurnal Pengabdian Masyarakat Satya Widyakarya Vol. 3 No. 1 (2024): JASW Vol. 03 No. 01 (2024): Oktober 2024 - Maret 2025
Publisher : Lembaga Penelitian, Publikasi, & Pengabdian kepada Masyarakat, Universitas Satya Negara Indonesia (LP3M-USNI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59408/jasw.v2i1.14

Abstract

Sistem manajemen Perusahaan, khususnya yang berkaitan dengan akuntansi dan perpajakan, sejauh ini, belum menunjukkan tata kelola yang baik, sehingga aspek transparansi, akuntabel, responsibel, independen, dan fairness belum tercermin sepenuhnya dalam pengelolaan berbagai sumber daya organisasi dalam melayani kebutuhan informasi para stakeholders. Para pengambilan keputusan mempunyai kepentingan terhadap perkembangan suatu perusahaan sangatlah perlu untuk mengetahui kondisi keuangan perusahaan tersebut. Kondisi keuangan suatu perusahaan tercermin dalam laporan keuangannya. Akan tetapi, selama ini mengalami kendala dalam melakukan pencatatan sampai dengan pelaporan keuangan. Tujuan penyuluhan PkM USNI oleh Dosen FE USNI dan pemberdayaan secara umum untuk membangun sumber daya manusia dengan mendorong dan memotivasi pimpinan dan staff PT. Sumber Rejeki Lestari Morindo sehingga dapat membangkitkan kesadaran akan potensi atau daya yang dimiliki serta adanya upaya untuk mengembangkan kompetensi yang dimiliki kearah yang lebih baik. Kegiatan pengabdian kepada masyarakat ini diharapkan dapat memberikan pengetahuan/pemahaman kepada para pimpinan dan staff di PT. Sumber Rejeki Lestari Morindo.
The Sustainability of Public Debt and Fiscal Stability in Indonesia Lestari, Lestari; Tresnawaty, Nia; Dewi, Ranita Puspita Sari; Riziq R, Hamdalah
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 3 (2025): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i3.6040

Abstract

The purpose of this study is to analyse the sustainability of Indonesia's public debt under domestic and global fiscal pressures, identify macroeconomic factors that affect fiscal sustainability, and provide strategic recommendations for strengthening credible and sustainable fiscal policies. The research method used is an explanatory quantitative approach with time series data and panel data. The analysis methods used are the Generalised Method of Moments (GMM) to address endogeneity, and the Vector Error Correction Model (VECM) to measure long-term relationships. Indonesia's public debt has continued to increase in recent years, especially after the COVID-19 pandemic, raising concerns about long-term fiscal sustainability. Reliance on debt financing can narrow fiscal space and increase risks to macroeconomic stability. Therefore, it is necessary to conduct an in-depth study on the extent to which current public debt is still within sustainable limits, as well as its impact on national fiscal stability. The results of the study support the Fiscal Sustainability Theory, which asserts that fiscal sustainability is determined by the government's ability to maintain a positive primary balance and control the debt-to-GDP ratio in the long term. Empirical findings show that although Indonesia's debt ratio is still below the safe limit (60%), fiscal sustainability remains fragile if the primary deficit continues to be negative. The urgency of this research lies in sustainable fiscal policy. Increasing external pressures, such as high global interest rates and exchange rate volatility, increase the risk of government debt financing. In addition, spending allocations that are not fully productive can undermine the effectiveness of development financing. Therefore, it is important to scientifically analyse the factors that influence the sustainability of Indonesia's public debt and its impact on national fiscal stability.
Pemberdayaan Guru melalui Pelatihan Coding dan AI untuk Meningkatkan Kompetensi Digital di Era Revolusi Industri 4.0 Kurniawan, Wawan; Ilyas, Mefida; Tresnawaty, Nia; Budisantoso, Teguh; Sulistiyowati, Rini; Ningsih, Suswinda
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 3 (2026): Bulan Februari
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i3.1047

Abstract

Era Revolusi Industri 4.0 menuntut transformasi dalam sistem pendidikan, termasuk peningkatan kompetensi digital guru sebagai garda terdepan pembelajaran. Program Kemitraan Masyarakat ini bertujuan memberdayakan guru melalui pelatihan coding dan artificial intelligence (AI) untuk meningkatkan kualitas pembelajaran berbasis teknologi. Metode pelaksanaan meliputi pelatihan intensif, pendampingan berkelanjutan, dan pengembangan modul pembelajaran digital. Target peserta adalah guru-guru SMP, dan SMA di wilayah mitra. Hasil program menunjukkan peningkatan signifikan dalam pemahaman konsep pemrograman dasar, penggunaan tools AI untuk pembelajaran, dan kemampuan mengintegrasikan teknologi dalam proses mengajar. Luaran program berupa modul pelatihan, video tutorial, dan komunitas belajar guru yang berkelanjutan. Program ini memberikan dampak positif terhadap kompetensi digital guru dan kesiapan menghadapi tantangan pendidikan di era digital.
Organizational Culture and Sustainability Reporting: The Mediating Effect of Management Commitment and Institutional Pressures Tresnawaty, Nia; Rely, Gilbert; Heru, Heru; Setiawan, Heri
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April - Mei 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.4558

Abstract

Sustainability reporting has evolved into a strategic instrument in modern corporate accounting, reflecting organizations’ social and environmental responsibility to stakeholders. However, in developing countries, its implementation still encounters obstacles rooted in organizational culture values and norms that shape decision-making and ethical orientation. This study examines how organizational culture dimensions influence sustainability reporting through mediating variables, namely top management commitment and institutional pressures. The study involved 40 companies from Indonesia, Vietnam, the Philippines, and Malaysia, employing an explanatory quantitative approach with Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that clan and adhocracy cultures positively affect sustainability reporting quality, while market culture shows context-dependent effects influenced by competitive dynamics. In contrast, a hierarchical culture tends to hinder transparency in sustainability disclosures. This study contributes theoretically by expanding the understanding of organizational culture’s role in sustainability accounting practices and offers practical implications for companies in developing countries to strengthen internal cultures that promote accountability and long-term sustainability.
MODERATING EFFECTS OF FIRM SIZE ON THE RELATIONSHIP BETWEEN PROFITABILITY, LIQUIDITY, AND CAPITAL STRUCTURE: A STUDY ON INDONESIAN REAL ESTATE COMPANIES Rini Sulistiyowat; Cindy Claudia Oktaviana; Nia Tresnawaty; Efa Wahyuni; Meifida Ilyas
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.765

Abstract

This study aims to analyze the effect of profitability and liquidity on capital structure, as well as the moderating role of firm size in the relationship between these variables in real estate companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The data used in this study were obtained from publicly available financial reports. The method employed is panel data regression with the Moderated Regression Analysis (MRA) approach to test the moderating effect of firm size. The results show that profitability does not significantly impact capital structure, while liquidity has a significant negative effect on capital structure. Additionally, firm size was found to moderate the relationship between liquidity and capital structure but does not moderate the effect of profitability on capital structure. This research contributes to the development of capital structure literature in Indonesia's real estate sector and provides practical insights for companies in formulating more effective funding strategies in a dynamic market.
Co-Authors Anita Mayangsari Budisantoso, Teguh Christina Christina Christina Cindy Claudia Oktaviana Dewi, Ranita Puspita Sari Efa Wahyuni Efrianto, Gatot Gatot Efrianto Gatot Efrianto Hasbi Putri Pertiwi Heru, Heru Ilyas, Mefida Indira Shinta Dewi Jahormin Simarmata Lestari Lestari Meifida Ilyas Meifida Ilyas Melisa Bhetty Br. Ginting Ningsih, Suswinda Putra Kurniansyah Rely, Gilbert Rini Sulistiyowat Rini Sulistiyowati Riziq R, Hamdalah Rufi'i Simarmata, Jahornim Wawan Kurniawan Yunia Asmanah Kurniasih