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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JANITA Economics, Business, Accounting & Society Review
Rakhmawati, Henny
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences Other

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TAM dan UTAUT dalam penerapan e-filing untuk mengukur kepatuhan wajib pajak di masa pandemi covid-19 Rakhmawati, Henny; Hariyanti, Tiwuk Puji
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.24 KB) | DOI: 10.32670/fairvalue.v4i9.1585

Abstract

This study aims to examine the effect of perceived usefulness, perceived convenience, and social influence of the implementation of e-filing on taxpayer compliance during the Covid-19 pandemic. Sampling using a convenience sampling method on taxpayers in the area of ​​DJP III East Java. This study uses the Partial Least Square analysis model. The results show that, firstly, the perception of the usefulness of using e-filing has a positive effect on tax compliance during the Covid-19 pandemic. Furthermore, the social influence of the use of e-filing has a positive effect on tax compliance. The final results show that the perceived ease of use of e-filing has an effect on tax compliance during the Covid-19 pandemic. These three findings support the theory of planned behavior that a person's intentions will be stronger if the individual considers three factors, namely attitudes, perceived behavioral control and subjective norms.
Pengetahuan dan Motivasi Pelaku UKM dalam Menghitung Harga Pokok Produksi Secara Mandiri di Tulungagung Rakhmawati, Henny
JANITA : JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 3 No. 1 (2023)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/pengabdian.v3i1.732

Abstract

Penelitian ini bertujuan untuk menggambarkan pengetahuan dan motivasi warga Dusun Cabe, Desa Bendo, Kecamatan Gondang dalam pengelolaan harga pokok produksi secara mandiri. Kegiatan pelatihan dihadiri oleh 20 orang yang merupakan perwakilan warga yang tinggal Dusun Cabe, Desa Bendo, Kecamatan Gondang. Pengumpulan data dilakukan dengan metode kualitatif. Pengambilan data dilakukan dengan memberikan kuesioner berupa pertanyaan terbuka untuk mengidentifikasi pengetahuan dan motivasi warga dalam pengelolaan harga pokok produksi secara mandiri sebelum dan setelah dilakukan pelatihan. Setelah dilakukan kegiatan pelatihan pengelolaan harga pokok produksi terdapat peningkatan pengetahuan serta motivasi warga terkait pengelolaan harga pokok produksi secara mandiri. Selanjutnya, diperlukan evaluasi serta pendampingan secara berkelanjutan terkait pelaksanaan program pengelolaan harga pokok produksi secara mandiri di Dusun Cabe, Desa Bendo, Kecamatan Gondang untuk menjamin warga dalam pengelolaan harga pokok produksi mandiri
Pendampingan Legalitas, Digital Marketing dan Business Plan pada Pelaku UMKM Desa Kedungwaru, Tulungagung Rakhmawati, Henny; Sawal Sartono
JANITA : JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 4 No. 1 (2024)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/pengabdian.v4i1.1000

Abstract

Tujuan dari kegiatan ini adalah untuk mendukung para pelaku UMKM dari segi legalitas, digital marketing dan pembuatan profil usaha untuk memasarkan produknya dan meningkatkan penjualan khususnya bagi UMKM di Desa Kedungwaru Kabupaten Tulungagung. UMKM di Desa Kedungwaru merupakan UMKM yang bergerak di berbagai jenis produk seperti makanan dan kerajinan tangan dan perlu mengadopsi strategi baru dalam memasarkan produknya dan perizinan usahanya. Melalui kegiatan ini, UMKM dapat memperoleh izin usaha (P-IRT, NIB), profil usaha, dan pemasaran digital. Selain itu, para pemilik UMKM di Desa Kedungwaru juga dilatih teori pemasaran produk digital yang efektif dan tepat sasaran melalui media sosial.
From Profit to Planet: A Systematic Review of Cost Accounting in Fast Fashion Rakhmawati, Henny
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.213

Abstract

The fast fashion industry, characterized by rapid production cycles and low-cost clothing, has raised significant concerns regarding environmental degradation and labor exploitation. This study aims to examine how cost accounting practices can be integrated with sustainability frameworks to address the hidden costs of fast fashion. Employing a systematic literature review (SLR) guided by the PRISMA protocol, over 100 peer-reviewed articles were analyzed from databases including Scopus, Web of Science, and ProQuest. The selected literature was assessed using the CASP checklist and synthesized through thematic narrative analysis focused on cost structure, sustainability accounting, and operational efficiency. The findings reveal that traditional cost accounting tools such as standard costing and activity-based costing (ABC) are widely applied in fast fashion firms but remain inadequate in capturing environmental and social costs. Integrated approaches, including Environmental Management Accounting (EMA), the Triple Bottom Line (TBL), and lifecycle costing, offer more comprehensive frameworks for aligning profitability with sustainability. These insights highlight the need for fashion companies to shift from short-term cost minimization to long-term value creation strategies. The study implies that revising cost structures is essential to support ethical and sustainable business models. Its main contribution lies in proposing a conceptual framework for sustainable cost accounting tailored to the fast fashion industry.
GAYATRI AS EPISTEMIC METAPHOR: READING GENDER, POWER, AND INFORMAL CONTROL IN HIGHER EDUCATION MANAGEMENT ACCOUNTING Rakhmawati, Henny; Purwanti, Lilik
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.4472

Abstract

This research is motivated by the need to understand how gender, local culture, and power relations operate beneath the surface of Management Control Systems (MCS) practices in universities, particularly because the dominance of technocratic approaches in the literature has marginalized women’s experiences and cultural symbols such as the Gayatri metaphor. The structural asymmetry in recognizing women’s substantive roles in budgeting reveals an important knowledge gap that requires exploration through a postmodern qualitative approach. This study aims to examine how feminist values and local cultural beliefs influence MCS practices, and how gendered experiences shape meaning and legitimacy within budgetary decision-making processes. Using a qualitative design grounded in a postmodern paradigm and poststructural feminist methodology, the study treats data as discursive constructions produced through interaction rather than objective facts. The analysis employs a deconstructive approach that reads narrative fragments, contradictions, and silences within interviews and documents to uncover the production of meaning and power relations. The findings show that women hold technical-substantive roles in preparing TOR, budget plans (RAB), and activity-based budgeting (RBA), yet remain positioned beneath the symbolic authority of male leaders; that shadow leadership emerges as a dominant pattern enabling women to exercise control without formal legitimacy; and that female leadership introduces control practices that are more deliberative, collaborative, and sensitive to social consequences. These results demonstrate that MCS operates not through formal rationality, but through discursive struggles that construct subjects, meanings, and hierarchical decision structures. The study concludes by emphasizing the need for gender-sensitive and culturally contextual readings of MCS and recommends further exploration of control models grounded in local cultural values.
Co-Authors Lilik Purwanti Sawal Sartono, Sawal Tiwuk Puji Hariyanti, Tiwuk Puji