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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Riset Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Referensi : Jurnal Ilmu Manajemen dan Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Vokasi Jurnal Riset Akuntansi Politala SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Bisnis Mahasiswa Jurnal Riset Manajemen dan Akuntansi (JURIMA) Al Dzahab Jurnal Ilmu Akuntansi Mulawarman (JIAM) Worksheet : Jurnal Akuntansi Indonesian Research Journal on Education JURNAL EKONOMI BISNIS DAN MANAJEMEN JURNAL PENGABDIAN MASYARAKAT AKADEMISI Journal of Economics and Management Scienties RENATA Jurnal Pengabdian Masyarakat Kita Semua AMMA : Jurnal Pengabdian Masyarakat Jurnal Penelitian dan Pengabdian Masyarakat Multidisciplinary Journal of Education, Economic and Culture Jurnal Ekonomi Bisnis dan Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Dinamika Akuntansi Jurnal Akuntansi FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Anisa Kusumawardani
Sekolah Tinggi Ilmu Ekonomi Totalwin
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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Pendampingan Penyusunan Dokumen Pelaporan Keuangan LAZISMU Kabupaten Kutai Timur Anisa Kusumawardani; Abdurrahman Maulana Yusuf; Sitti Rahma Sudirman
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 11 : Desember (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

Zakat is one of the important pillars in Islam, which requires Muslims to give part of their wealth to those in need. Optimizing the management and reporting of zakat funds in Muhammadiyah is very important to ensure transparency, accountability, and trust from Muzakki (zakat donors) and Mustahik (zakat recipients). This Community Service Activity aims to improve understanding in the field of accounting at Lazismu Kutai Timur, East Kalimantan. The method of implementing this PKM is carried out by means of socialization, namely by delivering material on accounting regulations and techniques. Furthermore, assistance is also provided by directly assisting with problems faced by employees and staff related to accounting. The results obtained from this PKM activity are to improve employee understanding, especially in the management or administration of accounting which can ultimately improve the quality of financial reports. Furthermore, identifying obstacles and challenges faced by employees related to accounting, relevant policy recommendations will be prepared to improve the effectiveness of financial reporting training and education at Lazismu Kutai Timur. This PKM is also expected to provide a real contribution in improving financial reporting at the Lazismu unit of Kutai Timur Regency, as well as providing a better understanding of the importance of financial reporting in local economic development.
Pelatihan Tata Kelola Keuangan Dan Sistem Pembukuan Untuk UMKM Mitra BUMD Kota Bontang Anisa Kusumawardani; Alan Smith Purba; Emayanti Christina Hutabarat; Nur Alfiah Rezkiyanti; Rizka Dwi Jayanti; Diah Fitri Harseno
AMMA : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 : Juli (2025): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

A training programme was implemented for MSMEs (Micro, Small, and Medium Enterprises) in Bontang City, with a focus on financial governance and bookkeeping systems. These enterprises, in their capacity as partners of BUMD (Regional-Owned Enterprises), were the beneficiaries of this initiative. The objective of the programme was twofold: firstly, to enhance business performance and sustainability; and secondly, to address deficiencies in financial governance and the absence of transparency, which was primarily attributable to conventional or non-existent transaction recording. The objective of this activity is to furnish MSMEs with a comprehension of the principles of sound financial administration and the capacity to implement a bookkeeping system in accordance with SAK EMKM. The implementation method involves the following: first, the identification of in-depth needs; second, the design of a comprehensive curriculum (comprising basic, advanced and specialised modules); and third, the development of concise, compact and relevant teaching materials with specific case studies. The training approach emphasises interaction and practical application through discussions, simulations, and case studies, delivered by experienced instructors. The training programme was found to have yielded substantial improvements in the participants' comprehension of fundamental financial concepts, the accounting cycle, and their practical skills in recording transactions and preparing basic financial statements. The participants' responses indicated a high level of satisfaction with the relevance of the materials and the effectiveness of the delivery methods. The initial impact is evident in the heightened awareness of the significance of record accuracy and sound financial governance, which serves as the basis for internal and external system enhancements. The potential long-term impacts of the initiative include enhanced accuracy of BUMD financial reports, operational efficiency, increased PAD contribution, and improved access to financing for partner MSMEs. The challenges that must be anticipated are limited resources, technology adoption, and the need for ongoing mentoring.
Pembentukan Kesadaran Kepatuhan Kepabeanan melalui Edukasi Kebijakan Impor, Regulasi Thrifting dan Dampaknya terhadap Industri Lokal Anisa Kusumawardani; Andi Kartika; Maulana Ihsan Yusufi Suyatno; Adhitya Yoga Prasetya; Zati Rizka Fadhila; Dhian Andanarini Minar Savitri
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 3 (2026): August 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/cbabcc64

Abstract

This community service activity aimed to enhance students’ awareness of customs compliance through education on import policies, thrift clothing regulations, and their impacts on local industries. The program was conducted at Kantor Bea Cukai Tanjung Emas on October 22, 2025, involving 34 Diploma III students specializing in Export-Import studies who were preparing for internships in MSMEs engaged in international trade activities. The activity employed an educative-participatory approach using the Community Based Research (CBR) method through educational sessions, interactive discussions, case studies, and reflection activities. The results showed that participants experienced increased understanding regarding import regulations, the prohibition of imported secondhand clothing, customs supervision, and the economic impacts of illegal imports on domestic industries. In addition, the activity succeeded in fostering critical awareness among students regarding the importance of legal compliance and support for local products in the era of globalization and digital trade. 
The Role of Green Accounting in Enhancing Sustainability Practices in MSMEs in Semarang, Indonesia: Financial Performance Analysis Using the PLS-SEM Approach Maulana Ihsan Yusufi Suyatno; Astohar Astohar; Mirna Dyah Praptitorini; Anisa Kusumawardani
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3193

Abstract

This study investigates the effect of adopting green accounting on sustainability performance and financial performance of micro, small, and medium enterprises (MSMEs) in Semarang, Indonesia. Data from 90 MSMEs across three categories—micro, small, and medium— were examined using structural equation modeling with partial least squares (PLS-SEM). The results show that adopting green accounting significantly improves sustainability performance (? = 0.76), indicating that implementing green accounting practices leads to better environmental, social, and economic outcomes. Additionally, sustainability performance positively affects financial performance (? = 0.27), demonstrating that sustainable practices lead to better profitability through cost efficiency, customer loyalty, and market access. While green accounting adoption also directly impacts financial performance (? = 0.39), the majority of its effect is mediated through sustainability performance. The bootstrapped mediation analysis confirms that sustainability performance fully discusses the connection between financial performance and the implementation of green accounting (Indirect effect = 0.21, p = 0.020). Additionally, 35% of the effect on financial performance is explained by sustainability practices. The study highlights that adopters of green accounting show significantly improved performance, particularly in medium-sized enterprises, where the t-value for sustainability performance was 7.33. These results contribute to the literature by demonstrating that green accounting not only supports environmental sustainability but also enhances financial performance. The results of the study are especially pertinent to policymakers and MSME practitioners in Semarang, providing insights into the importance of green accounting in improving business outcomes.
ANALISIS TAX AVOIDANCE DITINJAU DARI KARAKTERISTIK PERUSAHAAN Retno Sundari; Anisa Kusumawardani
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.8772

Abstract

This study aims to examine and analyze the influence of company characteristics, namely profitability, leverage, sales growth, and firm size, on tax avoidance practices. The population of this research consists of manufacturing companies listed on Indonesia Stock Exchange during the 2021–2024 period. The sampling process employed a purposive sampling technique, resulting in 74 companies with a total of 296 observation data that met the research criteria. The study applied a quantitative approach using secondary data obtained from annual financial reports. Data were analyzed through multiple linear regression using the SPSS version 25 software. The findings indicate that profitability, sales growth, and firm size negatively affect tax avoidance, while leverage shows a positive effect on tax avoidance. Furthermore, the coefficient of determination test produced an adjusted R-square value of 0.298, suggesting that the independent variables included in this study have limited explanatory power in predicting tax avoidance practices. The results imply that corporate financial characteristics contribute differently to managerial decisions related to tax strategies and corporate tax planning
The Effect of Chief Executive Officer Demographics and Psychological Traits on Tax Aggressiveness in Indonesia Anisa Kusumawardani; Anis Turmudhi; Noor Salim; Indri Widya Saputri
Jurnal Dinamika Akuntansi Vol. 17 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i1.18743

Abstract

Purposes: This study examines the influence of Chief Executive Officer (CEO) characteristics on tax aggressiveness, framed within the Upper Echelon Theory, which emphasizes the role of top executives in shaping organizational outcomes. This research explores how CEO demographics and psychological traits such as gender diversity, generation, narcissism, facial masculinity, education, and nationality affect corporate tax behavior in Indonesia, addressing gaps in the literature on leadership traits and tax policy. Methods: The study employs quantitative methods, utilizing regression analysis on data collected from publicly listed companies in Indonesia to test the formulated hypotheses. Findings: The empirical results indicate that tax aggressiveness is significantly positively impacted by the CEO’s educational background, gender diversity, and face masculinity. According to the Upper Echelons Theory, these findings demonstrate how executive demographic and psychological characteristics influence business tax practices. In contrast, the data indicate that tax aggression is not substantially affected by narcissism, nationality, or generation of the CEO. These findings imply that all CEO features do not equally influence aggressive tax behavior and that certain traits may be more critical in strategic decision-making than others. Novelty: This study contributes to the literature by integrating psychological and demographic CEO traits in the context of corporate tax aggressiveness within the framework of upper-echelon theory as a grand theory, focusing on underexplored attributes like facial masculinity and narcissism. By situating the research within Indonesia, it addresses a significant gap in emerging market studies and provides actionable insights for leadership selection and tax compliance policies.
DIGITAL LEADERSHIP AND SAFETY CLIMATE ENHANCE OPERATIONAL PERFORMANCE THROUGH ORGANIZATIONAL COMMITMENT IN PUBLIC MARITIME SERVICES Abdul Wahid; Siti Maria; Anisa Kusumawardani
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19480611

Abstract

This study analyzes the influence of digital leadership and safety climate on operational performance through organizational commitment at the Tanjung Santan Class III Port Operational Unit Office. This study departs from the global debate on the effectiveness of digital transformation and safety strengthening in improving the reliability of high-risk public sector operations. A conceptual model was built by integrating the perspectives of resource-based view, dynamic capability, and social exchange theory to explain the commitment-based causal mechanism. Data were collected through a survey of 33 employees and analyzed using partial least squares structural equation modeling (PLS-SEM). The results show that digital leadership and safety climate have a significant effect on organizational commitment and improve operational performance both directly and indirectly. Commitment acts as a partial mediator that strengthens the relationship between the two exogenous variables and the performance. These findings confirm that operational reliability is supported by the integration of managerial capabilities, a safe work climate, and psychological engagement of employees.
LINKING WORK LIFE BALANCE AND ORGANIZATIONAL SUPPORT TO EMPLOYEE PERFORMANCE THROUGH SAFETY CULTURE: EVIDENCE FROM A MARITIME REGULATORY AGENCY Sopiansyah; Siti Maria; Anisa Kusumawardani
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19482999

Abstract

This study examines how work-life balance and organizational support influence employee performance through safety culture at the Samarinda Class I Harbormaster and Port Authority Office. This study departs from the theoretical debate on how individual resources and institutional support translate into performance in high-risk organizations. Using a quantitative explanatory approach with partial least squares structural equation modeling analysis on 97 employees, this study found that work-life balance and organizational support significantly influenced safety culture and employee performance. Safety culture partially mediated this relationship, functioning as a collective mechanism that converts role balance and institutional support into operational performance. The main contribution of this study is the affirmation of safety culture as an organizational capability that integrates individual well-being and organizational support to improve performance in the context of port regulation.
Pencegahan Perundungan dan Kekerasan Seksual (PPKS) pada Mahasiswa Baru di Sekolah Tinggi Ilmu Ekonomi Totalwin Maulana Ihsan Yusufi Suyatno; Anisa Kusumawardani
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i1.8870

Abstract

Efforts to prevent bullying and sexual violence in higher education institutions are increasingly urgent due to their significant psychological, social, and academic impacts on students. New students are particularly vulnerable as they undergo a transition period of social and environmental adaptation within campus life. This community service program aimed to enhance students’ knowledge, awareness, and preventive capacity regarding bullying and sexual violence.The program employed participatory educational methods consisting of lectures, small-group discussions, role-playing simulations, and evaluative reflection. Participants were new students of Totalwin School of Economics from diverse regional and socio-cultural backgrounds. Evaluation results indicated that approximately 90% of participants demonstrated improved comprehension of definitions, forms, impacts, and prevention mechanisms of bullying and sexual violence. In addition, simulation-based learning significantly strengthened students’ confidence in responding appropriately to real-life risk situations.Despite several implementation challenges such as limited session duration, uneven participation, and discomfort in discussing sensitive issues the program effectively fostered collective awareness and encouraged the development of a safer and more inclusive campus culture. Sustainable follow-up programs, institutional collaboration, and integration of psychological and legal support services are recommended to ensure long-term impact.
Earnings Volatility and Leverage on Accounting Conservatism: Evidence from Indonesian Food and Beverage Companies Aisha Delyla; Anisa Kusumawardani
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.316

Abstract

This research examines the effect of earnings volatility and leverage on accounting conservatism in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. This research adopts a quantitative approach using secondary data from financial statements for the 2019-2023 period. The population consists of food and beverage sub-sector companies listed on the IDX, with a sample of 23 companies selected through purposive sampling. The independent variables are earnings volatility, measured by the standard deviation of EBIT, and leverage, measured by the debt-to-assets ratio. The dependent variable is accounting conservatism, measured using the Givoly and Hayn model. Hypothesis testing was conducted using multiple linear regression analysis with SPSS version 27. The findings indicate that earnings volatility has a negative and significant effect on accounting conservatism, suggesting that management tends to reduce conservatism application during high earnings fluctuations to avoid negative investor perceptions and maintain reporting stability. Meanwhile, leverage shows a positive and significant effect on accounting conservatism, indicating that companies with high leverage implement conservatism as a response to creditor monitoring demands.
Co-Authors Abdul Wahid Abdurrahman Maulana Yusuf Adhitya Yoga Prasetya Adi Candra, Vebry Ahmad Ardiansyah Hamid Ahmad, Afri saldi Aisha Delyla Alan Smith Purba Andi Fitah Ayu Trisnawati Andi Kartika Aniari Aniari Aniari, Aniari Aniqotunnafiah Aniqotunnafiah Aprilia, Misye Rahma Arbianti, Siska Arifandi, Sandro Heru Yusuf Arimanda, Dhea Vanesa Arnita, Tika Astohar Astohar Astohar Astohar Aurel Ariandrani Bone, Hariman Cornelius Rantelangi Dapit Harjono Dhian Andanarini Minar Savitri DHIAN ANDANARINI MINAR SAVITRI Dhina Mustika Sari Diah Fitri Harseno Dian Yuliastuti Diera Destica Cilya Dwi Risma Deviyanti Ega Permana Eka Yuliyanti Ela Etik Elies Herawati Elmi Rakhma Aalin Emayanti Christina Hutabarat Fachreza, Rio Fauziah, Diah Pangesti Ferry Diyanti Fibriyani Nur Khairin Fibriyani Nur Khairin Fitri Wulandari Fitria, Yunita Fitriyani, Nor Fuat Abdul Hafid Hamid Bone Ida Ayu Indah Sabrina, Aji Shafa Indri Widya Saputri Irwansyah Irwansyah Iskandar Iskandar Isna Yuningsih Kase, Ratna Kiki Novita Kiswoyo Kresnawati, Ila Lewi Malisan Lewi Malisan Lewi Malisan Lintin, Maylinda Lisa Anggereani Mirna Dyah Praptitorini Mirna Dyah Praptitorini Mohammad Ridwan Muhammad Abadan Syakura Muhammad Haris Zidni Khatib Ramadhani Muhammad Taufiq Dimas Pratama Noor Salim Novita Sari Nur Alfiah Rezkiyanti Nur Rahman, Aisyha NURLAELA NURLAELA Pambudi, Riski Bayu Pebriani, Dwi Praptitorini, Mirna Dyah Prasetya, Aditya Yoga Pratiwi, Shinta Dwi Primadhani Dyah Larasati Suyatno Purnama, Yeni Eka Putri, Winitriwidia Jaya Rabiatul Adawiyah Rahayuanti, Surya Rahmania Mustahida Rahmania Mustahidda Rande Samben Rande Samben Raudhah, Thalitha Rehmang, Siti Arafah Retno Sundari Ria Anggraeni Ridani, Irfan Rini Rahmawati, Rini Riska Vitria Khoironi Rizka Dwi Jayanti Sale, Febi Saputri, Indri Widya Sari Rahmadhani Sari, Aurelia Kristina Set Asmapane Sibuea, Bunga Tika Ansari Siti Aisah Siti Hajar Siti Maria Siti Masyithoh Siti Masyithoh, Siti Siti Nor Halipah Sitti Rahma Sudirman Sopiansyah Sri Mintarti Sri Mintarti Sri Mintarti Suhani, Realita Suyatno, Primadhani Dyah Larasati Turmudhi, Anis Ulpah, Saidatun Wahono, Didik Wardhana, Syamsu Wenny Aninda Prastiwi Yana Ulfah Yeni Ariyani Yoremia Lestari Ginting Yunus Tete Konde Zati Fadilla Zati Rizka Fadhila