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All Journal Dinamika Akuntansi Keuangan dan Perbankan Akuntansi Krida Wacana Journal of Accounting and Investment WIDYAKALA JOURNAL Jurnal Pemberdayaan Masyarakat Madani (JPMM) KACANEGARA Jurnal Pengabdian pada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat AKMENIKA Journal of Science and Education (JSE) Indonesian Community Journal Indonesian Journal of Business Analytics (IJBA) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM) Jurnal Akuntansi
Sila Ninin Wisnantiasri
Universitas Terbuka
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Physics Public Health Social Sciences Other

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Pendampingan Penyusunan Laporan Keuangan pada Komunitas UMKM Catering Tangerang (UCTS) dalam Rangka Optimalisasi Kinerja Keuangan Usaha Daurrohmah, Eka Wirajuang; Widiastuti, Yeni; Wisnantiasri, Sila Ninin; Paramitha, Diky; Dwirini, Dwirini; Oktaviani, Fany Nur
Abdimas Galuh Vol 6, No 2 (2024): September 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i2.15264

Abstract

Pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan pengelolaan keuangan pada anggota UMKM Catering Tangerang Selatan (UCTS) melalui pendampingan keuangan secara manual. Pendampingan ini diperlukan mengingat keterbatasan akses teknologi di kalangan UMKM. Metode yang digunakan meliputi pelatihan dan pendampingan tiga tahap: pelaksanaan, partisipasi mitra, dan evaluasi program. Hasil penelitian menunjukkan bahwa pendampingan ini berhasil meningkatkan pemahaman dan keterampilan anggota UMCTS dalam menyusun laporan keuangan secara manual. Selain itu, pelatihan tambahan seperti fotografi produk dan pembuatan garnish juga diberikan untuk meningkatkan daya saing usaha. Pendampingan yang komprehensif ini membantu UMKM lebih siap menghadapi tantangan bisnis dan memaksimalkan potensi mereka untuk berkembang secara berkelanjutan.
Developing A Board Game-Based Supplementary Learning Material Prototype for Accounting Sila Ninin Wisnantiasri; Paramitha, Diky; Hidayah, Putri Agustina
Journal of Science and Education (JSE) Vol. 5 No. 1 (2024): Journal of Science and Education (JSE)
Publisher : CV. Media Digital Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58905/jse.v5i1.320

Abstract

The most effective approach for educators is to provide students with the knowledge and enhance their motivation to study, employ diverse pedagogical approaches shifted away from one-way teaching approaches, and prioritized students’ needs by encompassing innovation tools such as the utilization of board games. This research aims to develop a prototype of an interactive board game as a supplementary tool for learning accounting. The game focuses on preparing financial reports and is designed to provide a practical learning experience in the field of business. This research utilized the waterfall model in research and development (R&D). Prototyping consists of communication, planning, design, construction, and distribution stages. During the communication stage, user requirements are elucidated through interviews with prospective users, observations of business practices, and examinations of relevant literature. Preliminary interview findings from culinary entrepreneurs indicate the challenges in preparing financial statements, which hinder their ability to communicate business performance and secure finances. The user's needs have been determined, and specific activities, timelines, resources, and budgets are set. The research employed an iterative prototyping approach in the prototype design process, wherein a sequence of tests is conducted consecutively to refine the prototype. In the production phase, the prototype is tested and assessed based on comments obtained during playtest sessions, with results satisfying testimonials. The advice received from students about the time limitation of the games was because of the complexity of accounting transactions, and then the games were modified by providing the spreadsheet version of the journal form that can be accessed from the barcode. This instructional tool was developed to enhance the efficacy of learning techniques, particularly in comprehending and mastering the accounting process, whether pursued individually or in a collaborative setting; hence, for the next research, we can transform this game into digital games to make it more interesting.
Do dividends still matter? The role of investment opportunities on the ability of dividends to predict future earnings Sila Ninin Wisnantiasri
Journal of Accounting and Investment Vol. 24 No. 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i2.17016

Abstract

Research aims: This study investigates the role of firm characteristics explained by the investment opportunity (IO) on the ability of dividends to predict future earnings.Design/Methodology/Approach: This study performed an empirical study on firms listed in the consumer goods sub-sector on the Indonesian Stock Exchange, divided into companies with strong and weak IO categories to clearly see the role of IO by comparing the variable dividend coefficients of the two sample categories. Through purposive sampling, the researcher determined the research sample, totaling 42 firm samples for the weak IO category and 48 firm samples for the strong IO category. Then, the multiple regression analysis utilizing IBM SPSS Statistic Version 23 was employed to analyze the relationship between variables.Research findings: Surprisingly, companies with weak IO showed a more remarkable ability to predict future earnings than companies with strong IO because the dividend coefficient of companies with weak IO was higher than that of strong IO, denoting that the number could explain the strength of ability.Theoretical contribution/Originality: The result provides alternative explanations to the previous inconsistent results from the dividend's ability to predict future earnings. The result also supports the argument that the companies with weak IO may use dividends to convey information signals and compensate the investor for unsatisfied performance, which is called counter-signal when strong IO refrain from doing so and rely on additional information.Practitioner/Policy implication: Investors should notice companies' characteristics, such as investment opportunities, while considering dividends as a signal for future performance to make an investment decision. Research limitation/Implication: The research did not fully capture all companies in Indonesian Stock Exchange, but specifically for the companies’ sub-sector that aggressively paid the dividend. Thus, future research is hoped to provide empirical studies for other sector companies listed on Indonesia Stock Exchange to enrich alternative explanations.
A Case Study of an Urban Communities’s Perspective on Appropriate Tax Technology Agustine Dwianika; Edi Purwanto; Sila Ninin Wisnantiasri; Fachrul Roza; Affrian Dwi Prasetyo; Jasmine Rafinka Dara
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

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

Abstract

Tantangan sistem perpajakan di Indonesia sama seperti di negara lainnya, khususnya pada negara berkembang, perlu optimalisasi teknologi mengingat sumber daya tax services yang lebih sedikit. Teknologi pajak terkini diharapkan membentuk sistem pajak suatu negara atau pajak tertentu yang memang dibuat sesuai tata kelola masyarakat perkotaaan. Studi ini ingin mengetahui seberapa besar manfaat inovasi dan penerapan teknologi pajak dalam administrasi perpajakan pada komunitas perkotaan. Kepatuhan pajak dipengaruhi oleh pendaftaran pajak online, namun beda dengan masalah penyerahannya. Model kepatuhan pajak dengan mengedepankan teknologi diusulkan agar terus diadaptasi, agar mempermudah proses perhitungan, pembayaran, dan pelaporan pajak masyarakat urban.Kata Kunci:Teknologi Perpajakan, Wajib Pajak Orang Pribadi, Masyarakat Perkotaan, Kepatuhan Pajak.
Pembinaan Strategi Perencanaan Usaha UMKM Menuju Bisnis Digital dengan Metode Business Model Canvas Prasetiyo, Yudhi; Wisnantiasri, Sila Ninin; Puspitasari, Nindya Farah Dwi; Pradana, Novta Winkey; Zuhroh, Shufia; Hardiana, Nadhira; Yulianto, Krist Setyo
I-Com: Indonesian Community Journal Vol 5 No 2 (2025): I-Com: Indonesian Community Journal (Juni 2025)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/icom.v5i2.6897

Abstract

This community service aims to increase the capacity of MSMEs in Situ Udik Village in designing a digital-based business framework using the Business Model Canvas (BMC) approach. Through training and mentoring, participants are guided to develop a business model that includes nine main elements, from customer segments to cost structures. The results of the activity showed that most participants succeeded in developing a more systematic business framework, recognizing business strengths and weaknesses, and formulating medium-term development strategies. In addition, participants began to integrate digital promotions through social media and design more effective distribution channels. Several MSMEs have also begun to utilize simple applications for financial recording. These findings indicate that BMC is effective as a tool for developing digital business models, encouraging MSMEs to be more adaptive and competitive in facing market changes and preparing sustainable business growth strategies.
Key Determinants of Corporate Investment Efficiency Wisnantiasri, Sila Ninin; Widiastuti, Yeni; Dwirini
Indonesian Journal of Business Analytics Vol. 5 No. 2 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i2.14219

Abstract

The efficient allocation of capital to value-enhancing investment is a crucial concern of accounting finance practices. Over the past decades, a growing body of research has studied the factors of investment efficiency, yet a comprehensive synthesis remains limited. This study employs the Kitchenham systematic literature review methodology and citation analysis. By analyzing 65 peer-reviewed articles from the Scopus database that addressed investment efficiency, we identify eight major determinants depending on the method and contextual setting employed: financial reporting and accounting quality, corporate governance and CSR, government intervention and policy, ownership structure, industry and sector-specific, international and emerging markets, and methodological approaches and theoretical advancements. It contributes a more comprehensive understanding of the mechanism driving investment efficiency and optimizing capital allocation.
Pelatihan Laporan Keuangan sebagai Strategi Peningkatan Keberlanjutan UMKM Catering di Tangerang Selatan: Financial Report Training as a Strategy to Improve the Sustainability of Catering MSMEs in South Tangerang Daurrohmah, Eka Wirajuang; Robiansyah, Anton; Wisnantiasri, Sila Ninin; Paramitha, Diky; Dwirini, Dwirini
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 6 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i6.9117

Abstract

Micro, Small, and Medium Enterprises (MSMEs) face major challenges in financial management, especially in preparing financial reports. A community service program was conducted at the South Tangerang Catering MSME Community to improve participants' ability to prepare simple financial reports. This activity includes theoretical and practical training, intensive mentoring, and evaluation through observation and questionnaires. The results showed that 90% of participants felt more confident in preparing financial reports, and most were able to produce profit and loss reports, balance sheets, and cash flow independently. Mentoring has proven effective in helping participants separate personal and business finances. This program has succeeded in improving participants' financial literacy while supporting the sustainability of MSME businesses.
Penguatan business model canvas untuk strategi branding dan packaging berdasarkan cost constraint di Desa Situ Udik Prasetiyo, Yudhi; Wisnantiasri, Sila Ninin; Puspitasari, Nindya Farah Dwi; Zuhroh, Shufia; Hardiana, Nadhira
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 8, No 3 (2025): Agustus
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v8i3.2808

Abstract

Kecamatan Cibungbulang, Bogor bertujuan memperkuat keunggulan kompetitif UMKM melalui Business Model Canvas (BMC) untuk strategi branding dan packaging berbasis cost constraint guna memperluas penjualan di platform e-commerce. Mitra menghadapi kendala dalam menggali keunggulan kompetitif, pemasaran, dan kemasan produk yang kurang menarik, ditambah keterbatasan finansial dan kapabilitas SDM. Teknologi digital dan persaingan global semakin menekan produk lokal dengan brand image lemah. BMC, alat strategis yang mudah digunakan, membantu UMKM memahami sembilan elemen kunci bisnis, khususnya branding, packaging, dan pengelolaan biaya. Pelatihan ini berhasil meningkatkan kemampuan pelaku usaha menciptakan strategi branding dan desain kemasan yang menarik serta memanfaatkan platform e-commerce untuk menjangkau pasar lebih luas. Metode ini terbukti efektif mendorong daya saing produk lokal di pasar digital, menciptakan peluang pertumbuhan berkelanjutan, dan memperkuat posisi UMKM di tingkat nasional maupun internasional.
IMPLICATIONS OF COMPANY FINANCIAL PERFORMANCE AND INDEPENDENT AUDITOR REPUTATION ON AUDIT DELAY Prasetiyo, Yudhi; Wisnantiasri, Sila Ninin; Riyani, Etik Ipda
Dinamika Akuntansi Keuangan dan Perbankan Vol 12 No 2 (2023): Vol. 12 No. 2 2023
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v12i2.9594

Abstract

The proper submission of financial reports affects the company's reputation because it ensures that short-term and long-term decisions and policies are made quickly so that the public gets information quickly. This study aims to determine whether audit delays are influenced by financial performance and examiner reputation. The period 2016-2021 is the time span of this research with various types of industrial or business companies listed on the Indonesia Stock Exchange. This study is quantitative in nature. The test sample consists of 126 entities and is taken by purposive sampling. The data analysis technique uses multiple linear regression. Based on the results of the analysis obtained, it was found that liquidity proxied in the quick ratio did not show significant results on audit delay, then profitability proxied by net profit margin showed significant results on audit delay, then for solvency proxied by debt to assets gave results had no significant effect on audit delay, then for external auditor reputation also did not show significant results on audit delay.
Analisis Blibiometrik Operating and Economic Exposure Dengan Publish or Perish dan VosViewer Yudhi Prasetiyo; Wisnantiasri, Sila Ninin; Diky Paramitha; Elen Puspitasari
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5886

Abstract

This research aims to review comprehensive studies in an exploratory manner regarding operating exposure or economic exposure as an influence of fluctuations in the forex rate or foreign exchange rates on the present value of future cash flows in companies. The sample consists of 100 documents published in the period 2013 to 2023 using the crossref database with the keywords, forex rate, present value (PV), future value cash flow. This research conducted a systematic literature review using a bibliometric approach. Publish or perish and VOSviewer software were used to perform graphical analysis of bibliometric data and visualization of research results. Based on the visualization obtained, there are five types of colors as a clustering of links and relationships in terms of Operating Exposure which are searched in the database based on keywords. The first cluster is red which includes Indonesian stock exchange, earnings, stock price, value relevance, economic value. Then for the green cluster free cash flow and firm value. Then for the yellow cluster corporate governance, cash holding, and firm. Then for the light blue cluster, it is value and future direction. Then for the blue cluster it is rate, risk and overall tax advantages, and the last cluster in purple is net present value, return and cost. Bibliometric analytics can systematically review a number of studies to provide a less biased perspective. This also helps future research by combining research based on connectivity between keywords to better understand operating exposure in terms of company financial management.
Co-Authors Affrian Dwi Prasetyo Agustine Dwianika Daurrohmah, Eka Wirajuang Diky Paramitha Diky Paramitha Dwirini Dwirini Dwirini, Dwirini Elen Puspitasari Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Fachrul Roza Fitriyah Nurhidayah Hardiana, Nadhira Hidayah, Putri Agustina Irma Irma Irma Paramita Sofia Jasmine Rafinka Dara Karsam Sunaryo Krist Setyo Yulianto Nadhira Hardiana Nindya Farah Dwi Puspitasari Novita Nugraheni Nugraheni, Novita Oktaviani, Fany Nur Paramitha, Diky Pradana, Novta Winkey Prasetiyo, Yudhi Purwanto, Edi Puspitasari, Nindya Farah Dwi Putri Mutira Robiansyah, Anton Shufia Zuhroh Yeni Widiastuti Yudhi Prasetiyo Zuhroh, Shufia