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All Journal Journal of Economic, Bussines and Accounting (COSTING) International Journal of Applied Finance and Business Studies MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Pedagogic Research - Applied Literacy Journal Senarai Kearifan Lokal Akuntansi JP-MAS : Jurnal Pengabdian kepada Masyarakat
Rudiana Fibriani
Sekolah Tinggi Ilmu Ekonomi YAPAN
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media

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Pengaruh Keterampilan Berwirausaha terhadap Minat Berwirausaha melalui Sikap Berwirausaha dan Perceived Behavior Control Pada Santri di Pondok Pesantren Kabupaten Kediri Rina Indra Sabella; Rudiana Fibriani; Siti Masruroh
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 7, No 1 (2022): JMAPAN
Publisher : Sekolah Tinggi Ilmu Ekonomi Yapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v7i1.186

Abstract

This study analyzes the Entrepreneurial Interest of Islamic Boarding School students in Kediri by using the Theory of Planned Behavior. Santri, as they are called, lack a positive image in the business world. Therefore, this study discusses the Entrepreneurial Interest of Santri. By using the variables of Entrepreneurial Skills, Entrepreneurial Attitudes, and Perceived Behavior Control. This research is a quantitative research with an explanatory research approach. The data were taken from the Lirboyo, Darussalam, Al Falah, and Darul Ulum Islamic Boarding Schools in Kediri with a total sample of 104 university students. Data analysis in this study used the Partial Least Square (PLS) method. The results of this study are, Entrepreneurship Skills contribute to Interest in Entrepreneurship, Entrepreneurship Skills contribute to Interest in Entrepreneurship through Attitudes, and Entrepreneurship Skills contribute to Interest in Entrepreneurship through Perceived Behavior Control
PENGARUH PENERAPAN SISTEM PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM KELURAHAN RUNGKUT TENGAH KOTA SURABAYA Hartika Mamung; Rudiana Fibriani
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/nwmavs05

Abstract

Penelitian ini bertujuan menganalisis pengaruh penerapan sistem perpajakan dan pengetahuan perpajakan terhadap kepatuhan wajib pajak UMKM di Kelurahan Rungkut Tengah, Kota Surabaya. Pendekatan kuantitatif digunakan dengan pengumpulan data primer melalui kuesioner pada 100 responden UMKM. Analisis dilakukan menggunakan regresi linier berganda untuk menguji pengaruh variabel independen, yaitu penerapan sistem perpajakan dan pengetahuan perpajakan, terhadap variabel dependen kepatuhan wajib pajak. Hasil penelitian menunjukkan bahwa penerapan sistem perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak (β = 0,200; t = 2,120; p < 0,05), demikian pula pengetahuan perpajakan yang juga berpengaruh positif dan signifikan (β = 0,344; t = 3,640; p < 0,01). Pengetahuan perpajakan terbukti menjadi faktor paling dominan dalam meningkatkan kepatuhan UMKM. Secara simultan, kedua variabel menjelaskan 34,3% variasi kepatuhan wajib pajak. Temuan ini menegaskan pentingnya sinergi antara pemerintah dan otoritas pajak dalam meningkatkan literasi perpajakan dan menyempurnakan sistem administrasi perpajakan berbasis digital untuk mendorong kepatuhan wajib pajak secara sukarela.
Pelatihan Pencatatan Keuangan Sederhana Berbasis Aplikasi Digital bagi UMKM Paroki Redemptor Mundi Surabaya Mahsina Mahsina; Agustinus Winoto; Rudiana Fibriani; Rosy Aprieza Puspita Zandra
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 2 No. 1: 2026
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/sokla.v2i1.239

Abstract

This community service activity was motivated by the low level of understanding among Micro, Small, and Medium Enterprises (MSMEs) assisted by the PSE of Redemptor Mundi Parish in Surabaya in recording their business finances. Many of these businesses do not yet have a proper bookkeeping system, still mix personal and business finances, or do not know how to prepare simple financial statements. The purpose of this activity was to improve the knowledge and skills of MSME actors in financial recording using simple digital applications. A participatory and educational approach was applied through several stages, including preparation, socialization and training, mentoring in preparing financial statements, and evaluation. The results of this activity show that participants gained a better understanding of how to record transactions, separate personal and business finances, and prepare simple income statements and cash flow reports. This program greatly assisted MSMEs assisted by the PSE of Redemptor Mundi Parish Surabaya in preparing financial reports independently. The activity also increased awareness of accountability and financial transparency, while supporting the sustainability and competitiveness of MSME.  
PENDAMPINGAN AUDIT INTERNAL SEDERHANA BAGI PENGURUS MASJID QOLBUN SALIM DALAM RANGKA TRANSPARASI DANA UMAT Gusti Dian Prayogi; Annisah Febriana; Ratih Dewi Titisari Haryana; Rudiana Fibriani; Herlambang Pudjo Santosa
JP-MAS : Jurnal Pengabdian Kepada Masyarakat Vol 8 No 1 (2026): JP-MAS: Volume 8 Nomor 1 Edisi Mei 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas PGRI Jombang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32682/vrm99332

Abstract

Pengelolaan dana rumah ibadah yang bersumber dari masyarakat menuntut adanya akuntabilitas yang tinggi untuk menjaga kepercayaan jemaah. Masjid Qolbun Salim menghadapi permasalahan mendasar berupa lemahnya sistem pengendalian internal keuangan, ditandai dengan pencatatan kas tunggal secara manual, ketidaktertiban pengarsipan bukti fisik, serta dominasi fungsi bendahara tanpa pengawasan berlapis. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pemahaman taktis dan keterampilan praktis bagi pengurus masjid serta perwakilan jemaah dalam menjalankan fungsi pengawasan keuangan secara mandiri melalui metode rekonsiliasi tiga titik (three-way matching). Metode pelaksanaan program menggunakan pendekatan Participatory Action Research (PAR) melalui tahapan Focus Group Discussion (FGD), pelatihan penyusunan instrumen lembar kerja pemeriksaan (checklist audit), serta pendampingan simulasi audit lapangan terstruktur selama 5 hari. Hasil evaluasi kuantitatif menunjukkan lonjakan pemahaman peserta yang signifikan, di mana skor rata-rata pre-test Kelompok DKM meningkat dari 38% menjadi 84% pada saat post-test, dan Kelompok Jemaah melonjak dari 46% menjadi 88%. Secara kualitatif, pengabdian ini berhasil mengurai penumpukan fungsi bendahara melalui penerapan prinsip kendali ganda (dual control) dan menghasilkan draf Standar Operasional Prosedur (SOP) laporan transparansi kas bulanan yang bebas dari salah saji. Keterbatasan program ini terletak pada singkatnya durasi pendampingan yang belum menyentuh audit manajemen aset non-kas. Oleh karena itu, disarankan bagi program pengabdian selanjutnya untuk melakukan monitoring pasca-pelatihan secara berkala serta mengembangkan dasbor pelaporan keuangan digital berbasis cloud computing demi mewujudkan transparansi dana umat yang berkelanjutan.
The influence of transparency and accountability on taxpayer trust in motor vehicle tax at the Ketintang Samsat, South Surabaya Maria Diana Suryati Luju; Rudiana Fibriani
International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i1.365

Abstract

This study aims to investigate the extent to which tax transparency and public service accountability affect the trust of motor vehicle taxpayers at Samsat Ketintang, South Surabaya. Tax transparency in this study is understood as the level of openness of information related to tax policies, use of tax funds, and administrative procedures that can be easily accessed by the public. Meanwhile, public service accountability is measured based on the agency's ability to provide efficient, responsive, and accountable services. Taxpayer trust is evaluated based on their perceptions of the government's integrity and credibility in managing tax obligations. This study adopts a quantitative approach with a data collection method by distributing questionnaires to 100 motor vehicle taxpayers registered at Samsat Ketintang, South Surabaya. The collected data were analyzed using multiple linear regression to test the effect of each independent variable (tax transparency and public service accountability) on the dependent variable (taxpayer trust). The results of the study show that tax transparency plays an important role in increasing taxpayer trust, by showing that the more open and clear the information regarding tax policies, the higher the level of trust given by taxpayers. In addition, public service accountability also has a significant influence, where the level of fast, accurate, and accountable service further strengthens taxpayer trust in the government. Overall, tax transparency and public service accountability together have a strong impact on increasing taxpayer trust.
SIMPLE FINANCIAL CHECK-UP: DETECTING THE FINANCIAL HEALTH OF MSMEs IN THE SURABAYA SOUVENIR CENTER Gusti Dian Prayogi; Rudiana Fibriani
Pedagogic Research-Applied Literacy Journal Vol. 2 No. 4 (2025): Volume 2 Number 4 August - October 2025
Publisher : Suluh Adiluhung Publisher (SAPub)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70574/29908151

Abstract

MSMEs still face challenges regarding low financial literacy and business financial management, particularly in independently detecting their financial health. This community service activity aims to improve the understanding and skills of MSME owners at the Surabaya Souvenir Center through the implementation of a simple financial check-up. The implementation methods included training, simulations, and direct mentoring using a participatory approach tailored to the partner's business conditions. The results showed an increase in the partners' understanding of business financial management, initial changes in cash flow recording practices, and the partners' ability to identify business liquidity conditions simply. Partner satisfaction surveys indicated an excellent level of satisfaction regarding the material, methods, and benefits of the activity. The discussion of the results confirms that a simple financial check-up is an effective, applicable, and relevant approach to improving the financial health of MSMEs and has the potential to be replicated in other MSME centers.
PENGARUH PROFITABILITAS , LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Gusti Dian Prayogi; Rudiana Fibriani
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 10 No 1 (2025): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v10i1.228

Abstract

Penelitian ini bertujuan untuk menganlisis hubungan antara profitabilitas, leverage, dan sales growth dengan praktik tax avoidance di perusahaan-perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia (BEI). Dengan menggunakan pendekatan kuantitatif, penelitian ini mengandalkan data sekunder yang diperoleh dari laporan tahunan perusahaan pada periode 2019 hingga 2023. Profitabilitas perusahaan diukur menggunakan Return on Assets (ROA), sementara leverage dianalisis dengan Debt to Equity Ratio (DER). Sales growth dihitung berdasarkan perubahan tahunan dalam volume penjualan. Untuk variabel dependen, tax avoidance diukur menggunakan Effective Tax Rate (ETR), yang mencerminkan seberapa efisien perusahaan mengelola kewajiban pajaknya. Hasil dari penelitian ini menunjukkan bahwa profitabilitas memiliki hubungan yang signifikan dengan tax avoidance. Perusahaan yang menunjukkan tingkat profitabilitas yang tinggi, seperti yang tercermin dalam ROA yang kuat, cenderung lebih berhati-hati dan terencana dalam mengelola kewajiban pajak mereka untuk menjaga margin keuntungan tetap optimal. Leverage memiliki pengaruh yang signifikan terhadap tax avoidance. Sementara itu, sales growth menunjukkan pengaruh yang signifikan, di mana perusahaan yang mengalami peningkatan penjualan secara konsisten lebih cenderung mengadopsi strategi tax avoidance yang terstruktur dan efisien untuk memaksimalkan pengelolaan beban fiskal perusahaan.
Co-Authors Agustinus Winoto Annisah Febriana SE., MSi., Ak., CA Gusti Dian Prayogi Gusti Dian Prayogi Hartika Mamung Herlambang Pudjo Santosa Mahsina Mahsina Maria Diana Suryati Luju Ratih Dewi Titisari Haryana Rina Indra Sabella Rosy Aprieza Puspita Zandra Siti Masruroh