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All Journal Jurnal Ekonomi : Journal of Economic The Indonesian Accounting Review Akuntansi Krida Wacana E-Dimas: Jurnal Pengabdian kepada Masyarakat Panrita Abdi - Jurnal Pengabdian pada Masyarakat AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Mahasiswa Bina Insani JMM (Jurnal Masyarakat Mandiri) Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Bisnis Terapan Jurnal Online Insan Akuntan Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Indonesian Journal of Accounting and Governance Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Akuntansi dan Keuangan Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Jurnal Akuntansi dan Keuangan (JAK) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Asian Journal of Community Services (AJCS) Jurnal Buana Pengabdian Indonesian Journal of Accounting and Governance
Lucia Ari Diyani
Universitas Bina Insani
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FAKTOR APA SAJAKAH YANG MEMPENGARUHI PEMAHAMAN STANDAR AKUNTANSI KEUANGAN PADA IMPLEMENTASI KURIKULUM MERDEKA? Lucia Ari Diyani; Chita Oktapriana; Huda Aulia Rahman
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.1744

Abstract

Merdeka Belajar Kampus Merdeka (MBKM) Program has been launched since 2020. One of the requirements is that the courses offered are courses without prerequisites, but in practice there are courses with prerequisites. MBKM participants come from different study programs, so they have different absorption capacities. On the basis of these problems, a research idea emerged to look for factors that influence understanding of Financial Accounting Standards in the implementation of MBKM. The population uses MBKM participants in odd semester 2021/2022 Intermediate Accounting classes who come from public and private universities in Indonesia. Sampling using a purposive non-random method, more precisely judgment sampling. 124 respondents met the requirements and after conducting moderated regression analysis, the results of simultaneous testing were Education, Study Period, and Accounting Insights which had a positive effect on the understanding of all financial accounting standards issued by the Ikatan Akuntan Indonesia. While testing separately, Accounting Education and Insights had a positive effect but Study Period had no effect. In addition, the variable majors in high school are not able to moderate the influence of Education, Study Period and Accounting Insights on understanding of financial accounting standards. Research results can contribute input to universities and the government.
PENGENALAN DAN PELATIHAN AKUNTANSI IFRS, PENYUSUNAN ANGGARAN DAN PENGELOLAAN KAS KECIL Chita Oktapriana; Lucia Ari Diyani
JURNAL BUANA PENGABDIAN Vol 4 No 2 (2022): JURNAL BUANA PENGABDIAN
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (915.248 KB) | DOI: 10.36805/jurnalbuanapengabdian.v4i2.2782

Abstract

Sebagai generasi muda yang harus bersaing di dunia kerja, perlu dibekali dengan kemampuan soft skill berupa keterampilan finansial. Bagi para siswa SMK di jurusan akuntansi, wawasan terkait standar akuntansi internasional serta kemampuan teknis akuntansi sangat diperlukan. Adanya kebutuhan pengenalan akuntansi berbasis IFRS, penyusunan anggaran berbasis kas serta pengelolaan kas kecil mendorong tim pelaksana PkM melaksanakan kegiatan pelatihan ini. Kegiatan ini dilaksanakan di SMK Al-Muhtadin dengan jumlah peserta sebanyak 67 orang siswa. Metode yang digunakan pada pelatihan ini dengan pendekatan service learning melalui tiga tahapan yaitu persiapan, melayani dan refleksi. Hasil akhir dari pelatihan ini didapati peningkatan persentase jawaban benar dalam pelaksanaan pre test dan post test serta adanya tingkat kepuasan mitra sebesar 53% pada kategori sangat puas. Kata kunci: Akuntansi, IFRS, Anggaran Kas, Kas Kecil As a young generation who must compete in the world of work, it is necessary to be equipped with soft skills in the form of financial skills. For vocational students majoring in accounting, insight into international accounting standards as well as technical accounting skills are needed. The need for an introduction to IFRS-based accounting, cash-based budgeting and petty cash management encouraged the PkM team to carry out this training activity. This activity was carried out at SMK Al-Muhtadin with a total of 67 students. The method used in this training is a service learning approach through three stages, namely preparation, serving and reflection. The final result of this training was an increase in the percentage of correct answers in the implementation of the pre test and post test as well as a 53% partner satisfaction level in the very satisfied category. Keywords: Accounting, IFRS, Cash-based Budgeting, Petty Cash
Pengaruh Profitabilitas, Transfer Pricing, dan Intangible Asset terhadap Pemanfaatan Tax Haven Rahman, Huda Aulia; Diyani, Lucia Ari
Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 2 (2024): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v17i2.6399

Abstract

Gagasan penelitian ini muncul karena banyak praktik penghindaran pajak melalui pemanfaatan tax haven. Tujuan penelitian untuk mencari Pengaruh Profitabilitas, Transfer Pricing, dan Intangible Asset pada Pemanfaatan Tax Haven. Jenis penelitian bersifat kausal, dengan menguji hipotesis pengaruh 3 variabel yaitu profitabilitas, transfer pricing serta intangible assets pada tax haven. Data sekunder yang didapatkan dari website BEI digunakan pada penelitian ini. Teknik pengambilan sample dengan purposive random, dan diolah menggunakan SPSS 26 dengan analisis regresi linier berganda. Populasi penelitian dipersempit melalui kriteria-kriteria: Perusahaan sektor manufaktur di BEI tahun 2020-2022, melakukan IPO sebelum 2020, memiliki piutang pihak berelasi, memiliki aset tidak berwujud, mempunyai afiliasi pada negara Tax Haven, dan perusahaan yang tidak disuspensi serta menyediakan data keuangan lengkap. Melalui kriteria tersebut maka menyisakan 96 data dari 169 populasi. Hasil penelitian adalah Profitabilitas yang diproksikan ROA memberi pengaruh positif pada pemanfaatan tax haven, begitu juga dengan Transfer pricing dan Intangible asset.
PENINGKATAN BUDAYA MUTU MELALUI WORKSHOP SISTEM PENGENDALIAN MUTU INTERNAL Diyani, Lucia Ari; Winata, Siti Dewi; Putri, Sri Yuli Ayu
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 4 (2025): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i4.32010

Abstract

Abstrak: Kegiatan pengabdian kepada masyarakat ini dilaksanakan bagi para dosen dan tenaga kependidikan dengan mengangkat tema Sistem Penjaminan Mutu Internal (SPMI). Kegiatan ini dilakukan dengan metode pelatihan aktif, bertujuan untuk meningkatkan pemahaman dan kemampuan praktis peserta dalam menerapkan budaya mutu di lingkungan akademik. Kegiatan ini menghasilkan empat luaran utama: pertama, memperdalam pemahaman peserta mengenai konsep, prinsip, dan regulasi yang melandasi SPMI; kedua, memperkuat kompetensi dalam menyusun dokumen SPMI; ketiga, mendorong integrasi budaya mutu dalam pelaksanaan pembelajaran, penelitian, dan pengabdian kepada masyarakat; dan keempat, mempersiapkan institusi menghadapi audit mutu internal serta akreditasi. Kegiatan berlangsung selama empat hari dan diikuti oleh 47 peserta, terdiri atas 29 dosen dan 18 tenaga kependidikan. Sistem evaluasi dilakukan melalui pre test dan post test, evaluasi kepuasan dan evaluasi minat keberlanjutan. Hasil evaluasi menunjukkan peningkatan pemahaman peserta dari rata-rata 67 menjadi 85. Hasil evaluasi kepuasan menunjukkan tingkat kepuasan yang sangat tinggi. 87,2% dari total peserta menyatakan sangat puas dan 12,8% lainnya menyatakan puas. Selain itu, evaluasi terhadap minat keberlanjutan menunjukkan bahwa 100% peserta menginginkan mengikuti kegiatan lanjutan dengan topik Audit Mutu Internal. Seluruh peserta juga merekomendasikan agar kegiatan lanjutan segera dilaksanakan, sebagai langkah strategis dalam mempersiapkan audit mutu internal dan memperkuat budaya mutu secara berkelanjutan.Abstract: This community service activity was carried out for lecturers and education personnel with the theme of Internal Quality Assurance System (SPMI). This activity was carried out using active training method, aiming to improve participants' understanding and practical abilities in implementing quality culture in the academic environment. This activity produced four main outcomes: first, deepening participants' understanding of the concepts, principles, and regulations underlying SPMI; second, strengthening competence in compiling SPMI documents; third, encouraging the integration of quality culture in the implementation of learning, research, and community service; and fourth, preparing institutions to face internal quality audits and accreditation. The activity lasted for four days and was attended by 47 participants, consisting of 29 lecturers and 18 education personnel. The evaluation system was carried out through pre-tests and post-tests, satisfaction evaluations and evaluations of interest in sustainability. The evaluation results showed an increase in participants' understanding from an average of 67 to 85. The results of the satisfaction evaluation showed a very high level of satisfaction. 87.2% of the total participants stated that they were very satisfied and 12.8% stated that they were satisfied. In addition, the evaluation of sustainability interest showed that 100% of participants wanted to participate in follow-up activities with the topic of Internal Quality Audit. All participants also recommended that follow-up activities be implemented immediately, as a strategic step in preparing for internal quality audits and strengthening quality culture sustainably.
Peningkatan Kemampuan Penyusunan Laporan Keuangan Sesuai SAK-EMKM (Pelatihan untuk Pelaku UMKM Binaan Pemkot Bekasi) Diyani, Lucia Ari; Kusumawati, Ratna Dewi; Meita, Iren
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2021): Mei
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v5i2.5046

Abstract

Permasalahan yang dihadapi oleh pelaku UMKM secara umum adalah tidak tersedianya laporan keuangan yang dapat digunakan untuk mendapatkan pembiayaan dari bank dan juga institusi keuangan lainnya. Berdasarkan hal tersebut, kegiatan PkM ini dilakukan dengan tujuan untuk meningkatkan pengetahuan dalam membuat laporan keuangan yang sesuai dengan SAK-EMKM untuk peminjaman dana ke bank. Pelatihan dilakukan kepada pelaku UMKM binaan Pemerintah Kota Bekasi. Metode yang digunakan dalam pelatihan ini adalah pemaparan mater di dalam kelas oleh dosen sebagai narasumber dan dibantu oleh asisten dosen serta mahasiswa sebagai pendamping peserta. Total partisipan sebanyak 40 dan terbagi menjadi dua kelas. Kegiatan PkM dilakukan dari 4 Oktober 2019 hingga 12 Desember 2019. Hasil dari kegiatan ini memuaskan seperti yang terlihat dari hasil kuisioner kepuasan bahwa kegiatan pelatihan ini dapat meningkatkan kemampuan peserta dalam membuat laporan keuanganKata Kunci: Laporan keuangan; SAK-EMKM; UMKM Improvement of Preparing Financial Statements Ability According to SAK-EMKM (Training for SME under Pemkot Bekasi)ABSTRACT The problem faced by SMEs in general is they do not have financial reports that is accepted as a basis to provide loan funds by banks or other financial institutions. For this reason, the PkM activities are carried out with the aim of increasing knowledge in preparing financial statements in accordance with SAK-EMKM for lending funds to banks. Training is given to SMEs that are under Pemerintah Kota Bekasi. The method that used in this training is carried out in a class where each class is guided by a lecturer as a guest speaker and assisted by an assistant lecturer and a student as a participant companion. The total number of participants was 40 and divided into 2 classes. The PkM activity was conducted from October 4th, 2019 to December 12th, 2019. The PkM result is satisfying as seen from the results of the satisfaction questionnaire which stated that this training activity was able to increase their capabilities and their skills related to the preparation of financial statements.Keywords: Financial reporting; SAK-EMKM; UMKM
The effect of firm size, financial ratios and cash flow on stock return Yuliarti, Atika; Diyani, Lucia Ari
The Indonesian Accounting Review Vol. 8 No. 2 (2018): July - December 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i2.1313

Abstract

Stocks are kinds of financial instruments with high returns that have high levels of uncertainty. Before decide to invest the investor needs to formulate the expected rate of return. Companies with good financial performance will increase the value of the company so that the company's stock price increases and stock return also increases. The purpose of this research was to determine the effect of Firm Size, Return On Equity, Market Book Ratio, Current Ratio, Cash Flow from Operating Activities, Cash Flow from Investing Activities and Cash Flow from Financing Activities to Stock Return. The object of research used were seven pharmaceutical industry companies listed in BEI period the 2011-2016 with multiple analysis methods. The results of this study indicate that partially Market Book Ratio has a significant positive effect on Stock Return and Cash Flow from Financing Activities has a significant negative effect on Stock Return while Firm Size, Return On Equity, Current Ratio Cash Flow from Operating and  Investing Activities have no significant effect on Stock Return. All variables in this study simultaneously have a significant effect on Stock Return.
PENGENALAN DAN PELATIHAN AKUNTANSI IFRS, PENYUSUNAN ANGGARAN DAN PENGELOLAAN KAS KECIL Chita Oktapriana; Lucia Ari Diyani
JURNAL BUANA PENGABDIAN Vol. 4 No. 2 (2022): JURNAL BUANA PENGABDIAN
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/jurnalbuanapengabdian.v4i2.2782

Abstract

Sebagai generasi muda yang harus bersaing di dunia kerja, perlu dibekali dengan kemampuan soft skill berupa keterampilan finansial. Bagi para siswa SMK di jurusan akuntansi, wawasan terkait standar akuntansi internasional serta kemampuan teknis akuntansi sangat diperlukan. Adanya kebutuhan pengenalan akuntansi berbasis IFRS, penyusunan anggaran berbasis kas serta pengelolaan kas kecil mendorong tim pelaksana PkM melaksanakan kegiatan pelatihan ini. Kegiatan ini dilaksanakan di SMK Al-Muhtadin dengan jumlah peserta sebanyak 67 orang siswa. Metode yang digunakan pada pelatihan ini dengan pendekatan service learning melalui tiga tahapan yaitu persiapan, melayani dan refleksi. Hasil akhir dari pelatihan ini didapati peningkatan persentase jawaban benar dalam pelaksanaan pre test dan post test serta adanya tingkat kepuasan mitra sebesar 53% pada kategori sangat puas. Kata kunci: Akuntansi, IFRS, Anggaran Kas, Kas Kecil As a young generation who must compete in the world of work, it is necessary to be equipped with soft skills in the form of financial skills. For vocational students majoring in accounting, insight into international accounting standards as well as technical accounting skills are needed. The need for an introduction to IFRS-based accounting, cash-based budgeting and petty cash management encouraged the PkM team to carry out this training activity. This activity was carried out at SMK Al-Muhtadin with a total of 67 students. The method used in this training is a service learning approach through three stages, namely preparation, serving and reflection. The final result of this training was an increase in the percentage of correct answers in the implementation of the pre test and post test as well as a 53% partner satisfaction level in the very satisfied category. Keywords: Accounting, IFRS, Cash-based Budgeting, Petty Cash
FAKTOR APA SAJAKAH YANG MEMPENGARUHI PEMAHAMAN STANDAR AKUNTANSI KEUANGAN PADA IMPLEMENTASI KURIKULUM MERDEKA? Diyani, Lucia Ari; Oktapriana, Chita; Rahman, Huda Aulia
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.1744

Abstract

Merdeka Belajar Kampus Merdeka (MBKM) Program has been launched since 2020. One of the requirements is that the courses offered are courses without prerequisites, but in practice there are courses with prerequisites. MBKM participants come from different study programs, so they have different absorption capacities. On the basis of these problems, a research idea emerged to look for factors that influence understanding of Financial Accounting Standards in the implementation of MBKM. The population uses MBKM participants in odd semester 2021/2022 Intermediate Accounting classes who come from public and private universities in Indonesia. Sampling using a purposive non-random method, more precisely judgment sampling. 124 respondents met the requirements and after conducting moderated regression analysis, the results of simultaneous testing were Education, Study Period, and Accounting Insights which had a positive effect on the understanding of all financial accounting standards issued by the Ikatan Akuntan Indonesia. While testing separately, Accounting Education and Insights had a positive effect but Study Period had no effect. In addition, the variable majors in high school are not able to moderate the influence of Education, Study Period and Accounting Insights on understanding of financial accounting standards. Research results can contribute input to universities and the government.
Accounting and Financial Literacy as Preparation for Work or Continuing Study and Following the MBKM Diyani, Lucia Ari; Rahman, Huda Aulia; Kurniawan, Surya Hadi
Asian Journal of Community Services Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i8.11025

Abstract

This community service activity is carried out for class 12 high school students. This activity aims to equip students to have competencies, outside of the majors studied at school. This service activity provides three benefits, namely increasing understanding regarding accounting and financial literacy, preparing students to better understand the benefits of the Independent Learning Curriculum (MBKM) when continuing college and providing an overview of the field of work for students who choose to work after graduating from school. Of the 35 participants, 98% of participants said they were very satisfied, and the remaining 2% said they were satisfied. Then the results of the questionnaire regarding the sustainability of the training showed that 100% or all participants wanted further service activities.
THE ROLE OF AUDIT COMMITTEE IN MODERATING THE EFFECT OF EARNINGS MANAGEMENT AND TAX AVOIDANCE ON COMPANY VALUE Nurdiniah, Dade; Diyani, Lucia Ari
Indonesian Journal of Accounting and Governance Vol. 6 No. 2 (2022): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/paswjv02

Abstract

This study aims to determine the role of audit committee in moderating the impact of profitmanagement and tax avoidance on the value of the business. The population of this study is allmanufacturing companies listed on the Indonesian Stock Exchange, while thee research sample is ofmanufacturing company data, obtains on the Indonesian Stock Exchange in 2015-2019. The sampleselection technique used does not affect, the number of obtains on samples was 28 and the number ofobservations of research data obtain affect. This study used multiple linear regression and moderateregression analysis with a Random Effects Model approach. The findings of this. The study indicatesthat earnings management has a negative effect on firm value, while tax avoidance as proxies studyindicates effective managements no effect on firm value. Then the audit committee does not moderatethe effect of earnings management on firm value, as well as the audit committee does not moderate theeffect of tax avoidance on firm value.
Co-Authors Atika Yuliarti Ayuni Rizki Wulandari Chita Oktapriana Dade Nurdiniah Devi Riana Estiarto, Lintang Putri Evi Yulianti Gizela Giovani Kusumah Hasbiya, Masitha Huda Aulia Rachman Huda Aulia Rahman Huda Aulia Rahman Huda Aulia Rahman Indra Muis Indra Wijaya Iren Meita Iren Meita, Iren Kadek Wisnu Bhuana Kristiana Widiawati Kurniawan, Surya Hadi Layon Hocben Hutagaol Maulydina Wirnawati Muhammad Ni Luh Putu Widya Giriyani Novia Risqi Rahmadani Nurdiniah, Dade Nurmala Alfiah Oktapriana, Chita Puspita, Dwiny Putri, Sri Yuli Ayu Ratna Dewi Kusumawati Ratna Dewi Kusumawati Ratna Dewi Kusumawati Ratna Dewi Kusumawati Retno Fitri Aningsih Tri Wahyu Kusuma Awan Triana Chairunisa Winata, Siti Dewi Yogi Irfania Yuliarti, Atika