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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Riset Mahasiswa Akuntansi (JRMA) The Indonesian Accounting Review JURNAL ILMU EKONOMI & SOSIAL JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia AKRUAL: Jurnal Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Owner : Riset dan Jurnal Akuntansi Conference on Innovation and Application of Science and Technology (CIASTECH) International Journal of Social Science and Business GEMA EKONOMI JCRS (Journal of Community Research and Service) Proceeding of National Conference on Accounting & Finance Community Development Journal: Jurnal Pengabdian Masyarakat JIM (Jurnal Ilmu Manajemen) JMK Jurnal Manajemen dan Kewirausahaan GUYUB: Journal of Community Engagement Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Enggang: Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya Jurnal Abdimas Bina Bangsa Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Masyarakat untuk Negeri (UN-PENMAS) Bulletin of Management and Business Widyagama National Conference on Economics and Business (WNCEB) Journal of Innovation Research and Knowledge Gemilang: Jurnal Manajemen dan Akuntansi JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Journal of Multidisciplinary Sciences and Arts Journal of Public and Business Accounting Jurnal Ekonomi Kreatif Indonesia BULLET : Jurnal Multidisiplin Ilmu Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis TGO Journal of Community Development AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Clean and Sustainable Production Journal of Management Research and Studies Innovation Business Management and Accounting Journal ABM: International Journal of Administration, Business and Management
Ana Sopanah, Ana
Universitas Widya Gama
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PERSPEKTIF ACCOUNT REPRESENTATIVE ATAS STRATEGI PENGHINDARAN PAJAK KORPORASI DI INDONESIA Utomo, Dwi; Sopanah, Ana; Mas, Nasharuddin
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2026): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v15i1.2770

Abstract

ABSTRAKPenghindaran pajak korporasi merupakan fenomena global yang secara signifikan mengikis basis pendapatan negara, terutama di Indonesia, di mana struktur fiskal sangat bergantung pada Pajak Penghasilan Korporasi. Studi ini bertujuan untuk mengidentifikasi mode penghindaran pajak yang dominan dalam literatur global, mengeksplorasi pengalaman Account Representatives (AR) dalam mendeteksi praktik-praktik tersebut di lapangan, menganalisis pola penyembunyian beban pajak oleh Wajib Pajak Korporasi, dan merumuskan model pengawasan yang efektif. Pendekatan yang digunakan dalam studi ini bersifat kualitatif, menggabungkan dua metode pengumpulan data. Pertama, Systematic Literature Review (SLR) yang dilakukan menggunakan aplikasi Watase UAKE untuk mengidentifikasi dan menyaring 40 artikel relevan dari basis data Scopus dan Emerald untuk periode 20152025. Kedua, wawancara mendalam dengan empat AR yang dianalisis menggunakan perangkat lunak NVivo. Hasil menunjukkan bahwa mode global utama seperti rekayasa akuntansi, pengalihan laba, dan pemanfaatan insentif beradaptasi menjadi bentuk lokal yang unik, termasuk penyamaran biaya pajak penghasilan yang dipotong menjadi akun biaya lain dan pengalihan laba domestik antara entitas terkait. Kesimpulan menegaskan bahwa efektivitas pengawasan AR sangat bergantung pada analisis rasio keuangan, pengujian keberadaan, dan profil risiko, namun tetap dibatasi oleh data perbandingan harga transfer yang terbatas dan batas wewenang struktural.ABSTRACTCorporate tax avoidance is a global phenomenon that significantly erodes the state revenue base, particularly in Indonesia, where the fiscal structure relies heavily on Corporate Income Tax. This study aims to identify dominant tax avoidance modes in global literature, explore the experience of Account Representatives (AR) in detecting these practices in the field, analyze tax burden concealment patterns by Corporate Taxpayers, and formulate an effective supervision model. The approach used in this study is qualitative, combining two data collection methods. First, a Systematic Literature Review (SLR) conducted using the Watase UAKE application to retrieve and screen 40 relevant articles from Scopus and Emerald databases for the 20152025 period. Second, in-depth interviews with four ARs analyzed using NVivo software. The results indicate that major global modes such as accounting engineering. Profit shifting, and incentive utilization adapt into unique local forms, including the disguising of with holding tax expenses into other expense accounts and domestic profit shifting between related entities. The conclusion confirms that the effectiveness of AR supervision relies heavily on financial ratio analysis, existence testing, and risk profiling, yet remains constrained by limited transfer pricing comparative data and structural authority boundaries.
Implementation Model of Environmental Accounting in Bumdes Pandawa Jaya to Realize Green Accounting Ade Nurlaelatul Janah; Ana Sopanah; Hartini Prasetyaning Pawestri
Innovation Business Management and Accounting Journal Vol. 3 No. 1 (2024): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.015

Abstract

Environmental Accounting or Green Accounting is a term related to the inclusion of environmental costs in the accounting practices of companies or government agencies. The goal to be achieved in implementing environmental accounting is to carry out activities from the perspective of benefits and costs in order to increase the efficiency of waste management. These environmental costs are also integrated into business decision making and communicated to stakeholders, so that there is a need to allocate costs related to environmental conservation activities. This research aims to describe the implementation of Environmental Accounting at Bumdes Pandawa Jaya in Rengaspendawa Village which is implemented by Bumdes Pandawa Jaya. This research uses a qualitative method with a descriptive approach. Data collection techniques are carried out by means of observation, interviews and documentation. The research results show that BUMDES Pandawa Jaya has not implemented environmental accounting explicitly but only implemented environmental accounting implicitly through the waste management unit by incurring costs aimed at the environment. The implementation of environmental accounting is not yet optimal because costs incurred on the environment are not clearly detailed in the Bumdes financial reports and are still combined with other expenses. This is because Bumdes still uses a conventional or general accounting system which only classifies Bumdes performance income and expenditure, so that environmental costs are not visible.
Optimizing Education Services: Strategy for Implementing the BPOPP Program in Supporting School Operations Kusnul Azizah; Ana Sopanah; Indah Dewi Nurhayati
Innovation Business Management and Accounting Journal Vol. 3 No. 2 (2024): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.019

Abstract

Accounting is closely related to financial information which is used as a basis for making decisions in everyday life. Accounting also consists of various types, one of which is educational accounting. In educational accounting there are several aspects, including the school budget, school infrastructure, school management, participation from parents, implementation accountability funds. The school budget comes from educational assistance provided by the government to improve the quality of education. BPOPP is a form of educational program provided by the East Java Provincial government to improve the quality of education. BPOPP is implemented in accordance with the Technical Guidelines and applicable Governor Regulations. At SMKN 9 Malang, procedures for using funds and reporting procedures for BPOPP at SMKN 9 Malang are good, although implementation still encounters several obstacles. In the future, it is hoped that there will be changes in the Technical Technical Guidelines and applicable Governor's Regulations so that the realization of BPOPP can be maximized.
Understanding Transparency: Interpretation of ISAK 35 in the Presentation of LKSA Robbani Financial Reports Sekar Arum Arifa; Ana Sopanah; Khojanah Hasan
Innovation Business Management and Accounting Journal Vol. 3 No. 2 (2024): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.022

Abstract

This study aims to evaluate the financial reporting of Lembaga Kesejahteraan Sosial Anak (LKSA) Robbani, a non-profit organization focusing on social services and welfare for needy children. Non-profit organizations typically prioritize social welfare over financial gains, often leading to neglect of their financial reports. However, Financial Accounting Standards (FAS), particularly Interpretation of Financial Accounting Standards (IFAS) 35, provide guidelines for non-profit financial reporting. Using a qualitative descriptive analysis approach, this research examines the financial reports of LKSA Robbani over the past year to assess the extent to which it adheres to the guidelines outlined in IFAS 35 in financial reporting. The findings indicate that LKSA Robbani's financial reports only include information on income and expenses, without considering other aspects mandated by IFAS 35. Therefore, it is concluded that LKSA Robbani's financial reporting is not fully compliant with the provisions of IFAS 35. It is hoped that the findings of this research will enhance understanding of the extent to which LKSA Robbani complies with relevant accounting standards in presenting its financial reports. Additionally, this study may serve as a guide for similar non-profit organizations to improve transparency in their financial reporting, thereby enhancing the trust of stakeholders such as donors and those involved in the social activities conducted by LKSA Robbani.
The Mediating Effect of Work Stress on the Relationship Between Intellectual Intelligence and Spiritual Intelligence and Nurse Performance (Study at PKU Muhammadiyah Hospital Sukoharjo) Intan Sari Mahardika; Muchlis Mas’ud; Ana Sopanah
ABM: International Journal of Administration, Business and Management Vol 8 No 1 (2025): June 2025 - November 2025
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v8i1.1636

Abstract

Nurse performance plays a vital role in determining the quality of healthcare received by patients. Intellectual intelligence and spiritual intelligence are among the factors that can influence performance. Job stress can also impact nurse performance. This study uses a quantitative approach with an explanatory research approach to analyze the influence of intellectual intelligence and spiritual intelligence on nurse performance, with job stress as a mediating variable. This study aims to obtain empirical evidence regarding the relationship between these variables, both partially and simultaneously. Overall, it can be concluded that in this study, intellectual intelligence and spiritual intelligence play an important role in influencing job stress, but do not directly improve employee performance. Furthermore, job stress itself has not been shown to have a significant direct impact on employee performance. These findings indicate the need for further study of other variables that may play a greater role in influencing performance.
Accounting Perspective of Blessing in the Celebration of 1 Suro with Phenomenological Approach at Mount Kawi Indana Novianti; Ana Sopanah; Syamsul Bahri
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 2 (2025): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/jrap.2025.8704

Abstract

Purpose: This research aims to explore the perspective of accounting for blessings in the 1 Suro cultural ritual in Mount Kawi, Malang, using a phenomenological approach. This research is motivated by a desire to understand accounting practices in the cultural and spiritual context that exists in society, particularly how blessings are interpreted not only materially but also through social and spiritual values. Methodology: The research methodology uses a qualitative phenomenological approach with data collection techniques through non-participant observation, in-depth interviews, and documentation of actors, ritual managers or customary leaders, and local communities involved in the 1 Suro celebration. Finding: The research findings indicate that there are local wisdom values contained in the 1 Suro ritual, namely Rembukan, Nguri-uru Kabudayan Leluhur, dan Tolak Balak. In addition, blessings are understood as harmony between humans, nature, and the creator, and reflected in the management of collective resources carried out with full values of cooperation, transparency, and spirituality. Accounting practices in this context are not only related to financial recording but also serve as a means of preserving values, social responsibility, and cultural accountability, hence it can be referred to as blessing accounting. Implication: The implications of this research expand the understanding of culturally-based accounting practices and encourage the integration of spiritual values into resource management systems. Originality: This research also provides originality in enriching the literature on cultural accounting in Indonesia and opens up space for the development of a holistic, sustainable model of accounting based on the local community's values.
Co-Authors Achmad Fairuzabadi Ade Nurlaelatul Janah Adya Hermawati Akhmad Noval Adzani Aksar, Anshari Malim Amir Hasan Ananda, Helin Destria Ananggadipa Pratama Angela Astika Udur Sirait Aria Wastra Boja Besin, Egidio Da Neves Brito Budi Astuti, Peni Choirotul Ummayyah Choirul Anam Choirum Alfi Shariana Umami Dapamoni, Jetofandri Umbu Neka Dettha Restya Utami Dewi, Indah Diana Dwi Astuti Dicky Hartawan Dimas Meifal Nazry Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Nur Saputra Elysabeth Permatasari Endah - Puspitosarie Endah Puspitosarie Endah Puspitosarie Endah Puspitosarie Endah Puspitosarie FAJAR NUGROHO Firman Nurdiyansyah Fitriana Nur Ica Dewi Gunarianto Hamzah, Nur Laely Hanif Rani Iswari Hanif Rani Iswari Harnovinsah Harnovinsah Hartini P. Pawestri Hartini Prasetyaning Pawestri Helin Destria Ananda Hindar Safri Lubis i Anggarani, Dw Imanita Septian Rusdianti Indah Dewi Indah Dewi Nurhayati INDAH DEWI NURHAYATI Indana Novianti INDRA WIJAYANTO Intan Sari Mahardika Intan Widya Lestari Irfan Fatoni Iva Khoiril Mala Khasanah, Midhatul Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan, Khojanah Kusnul Azizah Listyana Era Murti Mahardika, Intan Sari Maria Lorita Bete Marjani AT Mas’ud, Muchlis Mawar Maulana Nur Mohammad Bagas Rafif Mohammad Fauzi Fikri Haikal Mohammad Ghozali Muchlis Mas’ud Muchlis Mas’ud Muhamad Parhan Muliana, Anisa Putri Mulyani, Alif Fidiyanti Mulyono Mulyono Nadiva, Synda Lailatus Nasharuddin Mas Nasharuddin Mas Ndaru Muchtarom Anantadi Ndout , Ahmad Nerizqullah Auriga Tsarwa Niken Paramita Nova Risdiyanto Ismail Novianti, Indana Jamila Novita Alaika Sari Nur, Mawar Maulana P, Hartini Prasetyaning Putri Nadia, Tanya Putri Yuliawati Rafrini Amyulianthy Rahayu Puji Suci Richard Gerry Riza Bahtiar Sulistyan Rosa, Irene Via Dollo Rossalia, Kusila Meyrin Rusyad, Zahir Salma Aulia Riyanti Saptaria, Lina Sari, Mei Indah Sari, Novita Alaika Sekar Arum Arifa Supriyadi, Mohammad Syamsul Bahri Syamsul Bahri Syamsul Bahri Syifaatuz Zadida Ilyas Syifa Taek, Apriyani Yuninda Tyas, Febriani Tri Setyaning uspitosarie, Endah P Utami, Riski Nur Utomo, Dwi Wahyudi, Untung Yayan Hadijah Yohana Taruli Vlorentina Yuni Kartikasari Zulkarnain Zulkarnain