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All Journal Jurnal Akuntansi Indonesia Jurnal Dinamika Akuntansi PROSIDING Journal of Accounting and Investment Prosiding Seminar Nasional Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Dinamika Ekonomi dan Bisnis Agregat: Jurnal Ekonomi dan Bisnis Fokus Ekonomi Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Dinamika Sosial Budaya Jurnal Riset Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Profita : Komunikasi Ilmiah dan Perpajakan Jurnal STIE Semarang (Edisi Elektronik) LOYALITAS: Jurnal Pengabdian Kepada Masyarakat JURNAL LENTERA BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) SOLUSI Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Indicators : Journal of Economic and Business Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi Indonesia Adbis : Jurnal Administrasi dan Bisnis Perspektif Akuntansi Journal of Community Service and Engagement Jurnal Abdimas Bina Bangsa Jurnal Bingkai Ekonomi (JBE) Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Trends Economics and Accounting Research Buletin Abdi Masyarakat (BAM) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) Dharma Sevanam : Jurnal Pengabdian Masyarakat Fin Synergy: Jurnal Manajemen Keuangan
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INTRODUKSI TENTANG LITERASI TATA KELOLA KEUANGAN TERINTEGRASI DENGAN FINANCIAL DIGITAL BAGI PELAKU UMK DI KECAMATAN MRANGGEN KABUPATEN DEMAK Aprih Santoso; Ardiani Ika Sulistyawati; Saifudin Saifudin
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.839

Abstract

The current condition based on the pre-survey of the Community Service Team, many members of the MSE Actors of Mranggen District are unable to manage their MSE finances properly, especially in managing receipts and expenses and separating personal finances from finances for business. On the one hand, reduced revenues due to the global food crisis have an impact on irregular income for MSEs. On the other hand, increased expenditure, due to the needs and prices of consumer goods also makes it difficult to manage MSE finances. This is the background of the Community Service Team to be interested in doing community service for members of MSE Actors in Mranggen District.  Community Service Method with introductory training on financial governance literacy integrated with digital financial and mentoring. As a result of the service, MSE actors understand and are able to carry out MSE financial management that is integrated with digital finance neatly and well
TAXATION KNOWLEDGE, MOTIVATION TO PAY TAX AND EDUCATION LEVEL ON PERSONAL TAXPAYER OBLIGATION COMPLIANCE Saifudin Saifudin; Aprih Santoso; Meitri Yana Wardani
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.1723

Abstract

This research aims to find out: (1) The effect of taxation knowledge, (2) motivation to pay tax, and (3) education level on personal taxpayer compliance at KPP Pratama of East Semarang. The samples in this research are 120 personal taxpayers. The sample collection technique used in this research is Incidental Sampling. The data collection method uses questionnaire. The method of analysis used in this research was statistical descriptive analysis, data quality test, classical assumption test and hypothesis test. Data were analyzed by multiple regression analysis using SPSS Version 23. The results of this study state that taxation knowledge, motivation to pay tax, and education level have positive impact on taxpayer compliance. Keywords: Taxation knowledge, Motivation to Pay Tax, Education Level, Taxpayer Compliance.
ANTOLOGI PENGAUDITAN DAN KUALITAS AUDIT: STUDI PADA EMITEN TERINDEKS KOMPAS100 Saifudin Saifudin; Alvina Eka Damayanti; Yulianti Yulianti
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.8468

Abstract

This study aims to examine the antologies in auditing and audit quality. The independent variables used in this study are audit tenure, auditor reputation, audit committee, audit fees, and company size. While the dependent variable in this study is audit quality as measured using the company's total accruals.The population in this study were manufacturing companies listed on the KOMPAS100 index on the Indonesia Stock Exchange for 2017 – 2021. The research sample was determined using a purposive sampling method so that the number of samples used was 165 out of 33 companies for 5 years. Multiple linear regression analysis was used as an analytical technique using IBM SPSS 24.The results of the study show that the auditor's reputation has an effect on audit quality. while audit tenure, audit committee, audit fees, and firm size have no effect on audit quality.
INTENSI PENGELOLAAN BISNIS BERBASIS DIGITALISASI CASH FLOW: BERSAMA MITRA UMKM KLASTER BANDENG KOTA SEMARANG Aprih Santoso; Saifudin Saifudin; Ardiani Ika Sulistyawati
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.1030

Abstract

This Community Service Partner, namely the Semarang Bandeng Cluster MSME actors, faces the problem of not being able to manage their MSME finances properly, especially in managing receipts and expenses and separating personal finances from finances for business. On the one hand, reduced revenues due to the global food crisis have an impact on irregular income for MSMEs. On the other hand, increased expenditure, due to the needs and prices of consumer goods also makes it difficult to manage MSME finances. This is the background of the Community Service Team to be interested in doing community service for members of the Semarang Bandeng Cluster MSME Actors. PkM Method with introductory training on Business Management based on Cash Flow Digitalization. The results of PkM, MSME actors in the Semarang Bandeng cluster. understand and be able to carry out MSME financial management integrated with Cash Flow Digitalization neatly and well
Perspektif Variabilitas Pengauditan dan Employee Fraud Tendency pada Entitas Otomotif Saifudin, Saifudin; Alinsari, Natasia
Perspektif Akuntansi Vol 7 No 2 (2024)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v7i2.p141-156

Abstract

The purpose of this study is to examine the effect of auditing variability proxied by fraud diamond, auditor experience and due professional care on employee fraud tendency in automotive entities. This research method uses quantitative methods, with primary data on internal auditors at PT Nusantara Sakti in West Java and Central Java. The results of this study indicate that fraud affects employee fraud tendency, while auditor experience and due professional care have no effect on employee fraud tendency.
Moderation testing of dysfunctional audit behavior: internal auditor factors on audit quality Yulianti, Yulianti; Saifudin, Saifudin; Sari, Ratna Novita
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21944

Abstract

Research aims: The objective of this study is to examine the impact of auditor ethics, auditor professionalism, and dysfunctional audit behavior on the quality of audits, considering dysfunctional audit behavior as a potential moderating factor.Design/Methodology/Approach: The research utilized a sample of auditors from public accounting firms across Java, employing convenience sampling through smartPLS 3 software, with a total of 256 auditors participating. Research findings: The findings revealed that both auditor ethics and professionalism positively contribute to audit quality. In contrast, dysfunctional audit behavior shows no significant effect on audit quality, nor does it moderate the beneficial effects of auditor ethics and professionalism on audit quality. These results underscore the significance of auditor ethics and professionalism in enhancing the quality of financial report audits.Theoretical contribution/ Originality: The research outlined herein seeks to explore the impact of auditor ethics and professionalism on audit quality, considering the potential moderating effect of dysfunctional audit behavior.Practitioner/Policy implication: The study's implications are straightforward: Auditor ethics and professionalism are vital for the production of high-quality financial statement audits.Research limitation/Implication: While dysfunctional audit behavior appears to have no significant effect, it remains crucial for public accounting firms to monitor such behaviors. As a result, there is a need for public accounting firms to prioritize ongoing professional education to uphold and reinforce the standards of ethics and professionalism among auditors.
MEMBUMIKAN METODE PALS PADA DIGITALISASI PENGELOLAAN DASAR KEUANGAN FORUM UMKM MRANGGEN DEMAK Santoso, Aprih; Saifudin, Saifudin; Sulistyawati, Ardiani Ika
Buletin Abdi Masyarakat Vol 5, No 2 (2025): Edisi Februari 2025
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bam.v5i2.752

Abstract

Current conditions based on a pre-survey by the Community Service Team, many members of Mranggen District MSME Actors are unable to manage their MSME finances properly, especially in managing income and expenses and separating personal finances from business finances. On the one hand, reduced income due to the global food crisis has an impact on irregular income for MSMEs. On the other hand, increased expenses, due to the needs and prices of consumer goods also make it difficult to manage MSME finances. This is what motivated the Community Service Team to be interested in carrying out community service for members of Mranggen District MSME Actors. The Community Service Method with Introductory Training on financial management literacy integrated with digital finance and Mentoring. The results of the Community Service, MSME actors understand and are able to manage MSME finances integrated with digital finance neatly and well 
Penerapan green accounting dalam sistem pembukuan UMKM: Meningkatkan literasi di forum UMKM Sulistyawati, Ardiani Ika; Santoso, Aprih; Saifudin; Purwantini, Sri
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 6 No. 3 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v6i3.23698

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk membantu anggota Forum UMKM Pedurungan Semarang yang menghadapi kesulitan dalam mengelola keuangan usahanya berbasis ramah lingkungan. Berdasarkan hasil pra-survey, banyak UMKM yang belum mampu mengelola keuangan dengan tertib dan efisien. Kegiatan ini dilaksanakan pada bulan April hingga Juni 2025, menggunakan metode PALS (Participatory Action Learning System), yang melibatkan peserta secara aktif dalam proses pembelajaran. Pelatihan dan pendampingan diberikan untuk meningkatkan pemahaman dan keterampilan dalam pengelolaan keuangan yang rapi, tertib, dan ramah lingkungan. Hasil dari kegiatan ini menunjukkan bahwa anggota Forum UMKM Pedurungan berhasil memahami dan menerapkan pengelolaan keuangan dengan lebih terstruktur, sesuai dengan prinsip akuntansi ramah lingkungan. Metode PALS terbukti efektif sebagai pendekatan yang membumi dan aplikatif dalam pemberdayaan masyarakat, khususnya UMKM, dengan meningkatkan kemampuan mereka dalam mengelola keuangan yang berkelanjutan. Kegiatan ini juga berpotensi memberikan kontribusi dalam pengembangan riset terkait akuntansi untuk UMKM dan dapat diterapkan dalam pengembangan kurikulum pendidikan di bidang akuntansi.