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All Journal Jurnal Akuntansi dan Pajak RELEVANCE : Journal of Management and Business AKTSAR: Jurnal Akuntansi Syariah Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Penamas: Journal of Community Service AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Keuangan Akuntansi Bisnis
Yuwita Ariessa Pravasanti, Yuwita Ariessa
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Implementation of Collaborative Governance on Village Fund Management in the Development of Umbul Tirah Tourism Village Dianita, Jiva Diyah; Pravasanti, Yuwita Ariessa; Pratiwi, Desy Nur
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 1, January 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i1.4856

Abstract

This research aims to determine the Collaborative Governance process for managing the Umbul Tirah Development and the factors that influence the success of the Collaborative Governance model which focuses on face-to-face dialogue, building trust, commitment to the process, mutual understanding, and collaboration results. The method used is qualitative with the support of data analysis techniques including data collection, data reduction, and data presentation, as well as conclusion. The results of the research show that the dialogue that existed in the construction of Umbul Tirah, both officially and unofficially, built a sense of mutual trust in each other so that the construction of Umbul Tirah resulted in benefits for the community. This is also based on a commitment to share understanding and knowledge about managing village funds for the development of Umbul Tirah.
Determinasi Sistem Informasi, Pelaporan Keuangan, dan Sasaran Anggaran terhadap Kualitas Laporan Keuangan Instansi Pemerintah Maharani, Anisa; Pravasanti, Yuwita Ariessa; Kristiyanti, LMS
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 1 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i1.115

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi, sistem pelaporan keuangan, dan kejelasan sasaran anggaran terhadap kualitas laporan keuangan pada Badan Pertanahan Nasional (BPN) Kabupaten Boyolali. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling, melibatkan 45 responden dari kalangan PNS, PPPK, dan PPNPN. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS 22. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi dan sistem pelaporan keuangan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Sebaliknya, kejelasan sasaran anggaran berpengaruh signifikan namun negatif. Temuan ini memberikan implikasi penting bagi penguatan akuntabilitas pelaporan keuangan instansi pemerintah.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi SAK ETAP, Dan Pelatihan Penyusunan Laporan Keuangan Terhadap Kualitas Laporan Keuangan BUMDes : Studi Kasus BUMDes Se-Kecamatan Bendosari Amin, Reggy Aditya; Ningsih, Suhesti; Pravasanti, Yuwita Ariessa
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.125

Abstract

This study aims to analyze the influence of education level, understanding of SAK ETAP accounting standards, and training in financial report preparation on the quality of Village-Owned Enterprises (BUMDes) financial reports in Bendosari District. The research employs a quantitative approach with a population consisting of all staff and members of BUMDes. A purposive sampling technique was applied, resulting in 80 respondents from 10 BUMDes. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 23. Hypotheses were tested using the t-test, F-test, and the coefficient of determination (R²). The findings reveal that education level, understanding of SAK ETAP accounting, and financial reporting training have a positive and significant effect on the quality of BUMDes financial reports. This study highlights the importance of strengthening human resource competencies in BUMDes through education, adherence to accounting standards, and continuous training programs to enhance accountability and financial transparency at the village level.
PERSEPSI KONSULTAN PAJAK DAN FISKUS TERHADAP IMPLEMENTASI CORE TAX ADMINISTRATION SYSTEM (CTAS) DI KOTA SURAKARTA Paquita Vernanda Pudji Asmoro; Antin Okfitasari; Erna Chotidjah Suhatmi; Pravasanti, Yuwita Ariessa
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17931

Abstract

This study aims to analyze the perceptions of tax consultants and tax authorities towards the implementation of the Core Tax Administration System (CTAS) in Surakarta City. CTAS is a digital taxation system developed by the Directorate General of Taxes to unify all tax administration processes in one platform. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, observations, documentation, and online questionnaires (Google Form). The results of the study indicate that both tax consultants and tax authorities view CTAS as an important innovation in increasing efficiency and transparency. However, the implementation of this system is considered still not optimal due to limited human resource readiness and technical constraints. These findings recommend the need for increased socialization, technical training, and strengthening of system infrastructure.
Pengaruh Tingkat Pendapatan, Sanksi Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi: (Studi Kasus Pada PT X) Fathurrahman, Isyrin; samanto, Hadi; Pravasanti, Yuwita Ariessa
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.128

Abstract

This study examines the influence of income level, tax sanctions, and taxpayer awareness on individual taxpayer compliance. The research was conducted using a quantitative approach with a survey method, involving 100 respondents who are permanent employees of PT X. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that income level has no significant effect on tax compliance, suggesting that the amount of income is not a reliable predictor of compliance behavior. Tax sanctions, however, have a positive and significant effect, demonstrating that stricter enforcement of tax penalties can effectively improve compliance. Meanwhile, taxpayer awareness does not show a significant influence, implying that knowledge and positive attitudes toward taxation have not yet translated into consistent compliant behavior. Overall, the model explains 68.5% of the variation in compliance, with the remaining 31.5% influenced by other factors not included in this study. The findings highlight the importance of consistent and fair enforcement of tax sanctions, while also pointing to the need for further efforts to strengthen taxpayer education and trust in the tax system.
Faktor-Faktor Yang Mempengaruhi Pengalokasian Belanja Modal Dengan Luas Wilayah Sebagai Variabel Moderating (Studi Empiris Pada Kabupaten dan Kota Provinsi Jawa Tengah Tahun 2018-2022) Fitri Wardani, Ananda Tiara; Pravasanti, Yuwita Ariessa; Ningsih, Suhesti
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.143

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah, retribusi daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap pengalokasian belanja modal dan pengaruh luas wilayah sebagai variabel moderating. Jenis penelitian ini termasuk penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari Laporan Realisasi Anggaran Jawa Tengah, Badan Pusat Statistik dan Dirjen Perimbangan Keuangan Kementrian Keuangan. Populasi yang digunakan adalah seluruh Kabupaten/Kota di Provinsi Jawa Tengah dengan 35 Kabuaten/Kota dari tahun 2018- 2022. Kurun waktu penelitian selama 5 tahun sehingga sampel dalam penelitian ini berjumlah 35 x 5 = 175. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, Moderate Regression Analysis (MRA) serta pengujian hipotesis. Hasil dari penelitian ini menunjukkan bahwa pajak daerah dan retribusi daerah berpengaruh terhadap pengalokasian belanja modal. Sedangkan, Dana Alokasi Umum dan Dana Alokasi Khusus tidak berpengaruh terhadap pengalokasian belanja modal serta luas wilayah tidak mampu memoderasi pendapatan daerah dari pajak, retribusi, Dana Alokasi Umum dan Dana Alokasi Khusus terhadap belanja modal.
Menuju keluarga mandiri dan sejahtera dengan pemahaman keuangan keluarga berbasis syariah Pravasanti, Yuwita Ariessa; Pratiwi, Desy Nur; Siarno, Si Islam; Siyamto, Yudi
Penamas: Journal of Community Service Vol. 5 No. 3 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i3.2215

Abstract

Household financial management remains a significant challenge in achieving family welfare, particularly within rural communities. Limited knowledge and ineffective financial practices often lead to unsustainable spending patterns, a lack of savings, and vulnerability to debt. This community service program was conducted in Makamhaji Village, Kartasura, Sukoharjo, involving 38 participants, to enhance residents' understanding and skills in managing family finances in accordance with Islamic principles. The methods applied included participatory counselling, group discussions, and practical simulations of Islamic household budgeting, supported by a pre-test and post-test design to measure program effectiveness. The results demonstrated a significant overall improvement of 45.2% in participants’ financial literacy, particularly in preparing a Sharia-compliant household budget, understanding the concept of an emergency fund, managing income zakat, and avoiding riba in financial transactions. Participant reflections also indicated that participatory and practical simulation methods were highly effective in enhancing awareness and financial capability grounded in Islamic values.
Kompetensi dan Moralitas sebagai Kunci Pencegahan Fraud Dana Desa Dia Sukmawati, Tita; Dewi, Maya Widyana; Pravasanti, Yuwita Ariessa
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 1 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i1.113

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh 1) kompetensi sumber daya manusia, 2) moralitas, dan 3) locus of control terhadap pencegahan fraud dalam pengelolaan dana desa. Penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 68 orang. Metode analisis data yang dugunakan yaitu analisis statistik deskriptif, uji kualitas data, uji asumsi klasik, uji regresi linear berganda, uji t, uji kelayakan model dan uji koefisien determinasi R2. Hasil penelitian menunjukan bahwa komptensi SDM dan moralitas berpengaruh terhadap pencegahan fraud dalam pengelolaan dana desa, sedangkan locus of control tidak berpengaruh terhadap pencegahan fraud dalam pengelolaan dana desa.
Pengaruh Resiko Pembiayaan Dan Resiko Likuiditas Terhadap Efektifitas Laba Dimediasi Kecukupan Modal Di Perbankan Syariah Siyamto, Yudi; Pravasanti, Yuwita Ariessa
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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

Abstract

This study aims to analyze the impact of liquidity risk and financing risk on profit effectiveness, with capital adequacy as a mediating variable, in Indonesian Islamic banks. The data used in this study consists of monthly data published by the Financial Services Authority (OJK) in the form of Islamic banking statistics from June 2014 to December 2023. The analytical method employed is Partial Least Squares-Structural Equation Modeling (PLS-SEM) using SmartPLS. The results show that both liquidity risk and financing risk have a significant negative impact on profit effectiveness. Additionally, capital adequacy is proven to significantly mediate the relationship between these risks and profit effectiveness. Further analysis reveals that capital adequacy has a significant positive direct effect on profit effectiveness, indicating that Islamic banks with adequate capital are better positioned to manage risks and generate optimal profits. The novelty of this research lies in identifying the mediating role of capital adequacy in the context of Islamic banking, which has previously received limited attention in the literature. These findings have important implications for risk management in Islamic banking, emphasizing the importance of maintaining adequate capital to support stable and sustainable financial performance.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA KELOMPOK UMKM DI SUKOHARJO Pratiwi, Desy Nur; Pravasanti, Yuwita Ariessa; Retno Meutia, Yurina Putri; Meilani, Novita Kinsky; Kusuma, Indra Lila
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 5 No. 1 (2023): BUDIMAS : VOL. 5, NO.1, 2023
Publisher : LPPM ITB AAS Indonesia Surakarta

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

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pemahaman penyusunan laporan keuangan dengan aplikasi excel UMKM di Sukoharjo. Metode pengabdian masyarakat yang digunakan yaitu pelatihan, diskusi dan pendampingan. Hasil dari kegiatan ini adalah pelaku UMKM di Sukoharjo dapat memahami dan penyusun laporan keuangan menggunakan aplikasi excel sehingga menghemat waktu. Sebelumnya pelaku UMKM di Sukoharjo belum melakukan pencatatan secara rutin dan disiplin karena keterbatasan pengetahuan terkait dengan penyusunan laporan keuangan. Dengan adanya pelatihan ini maka pelaku UMKM di Sukoharjo mampu menyusun laporan keuangan sesuai dengan SAK EMKM dengan mudah dan mampu memberikan informasi kepada para penggunanya. Kata Kunci: Laporan Keuangan, SAK EMKM dan UMKM.
Co-Authors Adhim, Muhammad Aflakhul Alifah, Tia Amin, Reggy Aditya Antin Okfitasari Ayu Novitasari, Eka Az-Zahra, Azizah Putri BUDIYONO Dewi, Nila Ayu Rusmala Dia Sukmawati, Tita Dianita, Jiva Diyah Dwi Septiyani Erna Chotidjah Suhatmi Fathurrahman, Isyrin Fitri Wardani, Ananda Tiara Hadi Samanto, Hadi Iin Emy Prastiwi, Iin Emy Indra Lila Kusuma, Indra Lila LMS Kristiyanti, LMS Maharani, Anisa Maya Widyana Dewi Ma’ruf, M. Hasan Meilani, Novita Kinsky Meliani, Novita Kinsky Muqorobin, Muqorobin Paquita Vernanda Pudji Asmoro Pratiwi, Desy Nur Putri, Sarah Nur Eka Rahmawati, Dinda Maulid Rahmawati, Rahmawati Retno Meutia, Yurina Putri Rita Noviani, Rita Rochmatullah ., Rochmatullah Rukmini Rukmini Sarah Rum Handayani Siarno, Si Islam Siti Arifah Siti Nurlaela Sri Mulyani Suhesti Ningsih, Suhesti Suprihati - Tho’in, Muhammad Yudi Siyamto