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All Journal Budimas : Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Riset Akuntansi Soedirman
Sholihah, Siti Mar'atush
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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SOSIALISASI PENTINGNYA BER-NPWP UNTUK MENDUKUNG KEGIATAN USAHA DAN TATA CARA PENDAFTARAN NPWP DI DESA LEREP KECAMATAN UNGARAN BARAT KABUPATEN SEMARANG Setyorini, Christina Tri; Aziz, Abdul; Dewi, Sevita Sari; Apriliantika, Annisa; Sholihah, Siti Mar'atush; Nurmalitasari, Fahmi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.12734

Abstract

The village of Lerep is located in the western Ungaran district of Semarang Regency. Through observations of micro, small, and medium enterprises (SMEs) in the village of Lerep, it is known that there are problems related to tax literacy, i.e., there is still a low understanding of the authorities of SMEs about the importance of the Taxpayer Identification Number, both for individuals and for their enterprises. As an attempt to improve understanding, socialization activities were carried out on SMEs perpetrators in Lerep Village with the involvement of 26 participants. The activities consist of two subjects, namely the first, which discusses the importance of NPWP and its registration procedures, and the second, which concerns the preparation of simple financial reports and marketing strategies. The result of this community service activity is a better understanding of the importance of the SMEs, accompanied by a module of guidance for the registration of the Taxpayer Identification Number that can be used by SMEs perpetrators to ensure the survival of their endeavors. Implications of this socialization activity include increased awareness of tax obligations among SMEs owners, which is expected to increase tax compliance as well as the tax contribution of the UMKM sector to economic and social development in Lerep Village and its surroundings.
PENGUKURAN KINERJA BERBASIS BALANCED SCORECARD PADA KOPERASI SERBA USAHA KARYA SEHAT Sholihah, Siti Mar'atush; Evani, Elsa Saphira; Wiratno, Adi
Jurnal Riset Akuntansi Soedirman Vol 3 No 1 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2024.3.1.12350

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja KSU Karya Sehat tahun 2021 hingga 2023 dengan metode balanced scorecard. Pengukuran kinerja ini merupakan pengukuran yang penting karena tidak hanya melihat dari aspek keuangan. Penelitian ini merupakan penelitian dengan teknik pengumpulan data melalui cara wawancara dan analisis dokumen. Hasil dari penelitian ini menunjukkan bahwa kinerja KSU Karya Sehat dilihat dari: 1) Perspektif Keuangan berdasarkan rasio likuiditas, solvabilitas dan profitabilitas. 2) Perspektif pelanggan dilihat dari tingkat pertumbuhan anggota. 3) Perspektif proses bisnis internal dilihat dari efisiensi tingkat operasional. 4) Perspektif pembelajaran dan pertumbuhan dilihat dari tingkat retensi karyawan dan produktivitas karyawan. Empat perspektif dalam balanced scorecard menyatakan bahwa kinerja KSU Karya Sehat dalam keadaan sehat.
SOSIALISASI PENTINGNYA BER-NPWP UNTUK MENDUKUNG KEGIATAN USAHA DAN TATA CARA PENDAFTARAN NPWP DI DESA LEREP KECAMATAN UNGARAN BARAT KABUPATEN SEMARANG Setyorini, Christina Tri; Aziz, Abdul; Dewi, Sevita Sari; Apriliantika, Annisa; Sholihah, Siti Mar'atush; Nurmalitasari, Fahmi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.12734

Abstract

The village of Lerep is located in the western Ungaran district of Semarang Regency. Through observations of micro, small, and medium enterprises (SMEs) in the village of Lerep, it is known that there are problems related to tax literacy, i.e., there is still a low understanding of the authorities of SMEs about the importance of the Taxpayer Identification Number, both for individuals and for their enterprises. As an attempt to improve understanding, socialization activities were carried out on SMEs perpetrators in Lerep Village with the involvement of 26 participants. The activities consist of two subjects, namely the first, which discusses the importance of NPWP and its registration procedures, and the second, which concerns the preparation of simple financial reports and marketing strategies. The result of this community service activity is a better understanding of the importance of the SMEs, accompanied by a module of guidance for the registration of the Taxpayer Identification Number that can be used by SMEs perpetrators to ensure the survival of their endeavors. Implications of this socialization activity include increased awareness of tax obligations among SMEs owners, which is expected to increase tax compliance as well as the tax contribution of the UMKM sector to economic and social development in Lerep Village and its surroundings.
Peran Moderasi Kecerdasan Emosional atas Audit Capacity Stress dan Skeptisisme Profesional terhadap Kualitas Audit Sholihah, Siti Mar'atush; Ramadhanti, Wita
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 2 (2025): Juli
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i2.6418

Abstract

Kualitas audit menjadi aspek penting dalam menjaga transparansi dan kredibilitas laporan keuangan. Namun, berbagai tekanan dalam lingkungan kerja auditor seperti audit capacity stress dan rendahnya skeptisisme profesional dapat menurunkan kualitas audit. Penelitian ini bertujuan untuk mengkaji pengaruh audit capacity stress dan skeptisisme profesional terhadap kualitas audit, serta menguji peran kecerdasan emosional sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik survei melalui kuesioner kepada 30 auditor yang bekerja di Kantor Akuntan Publik (KAP) di wilayah Jawa Tengah. Data dianalisis menggunakan regresi linier berganda dan Moderated Regression Analysis (MRA) dengan bantuan aplikasi SPSS 25. Hasil penelitian menunjukkan bahwa audit capacity stress tidak memiliki pengaruh signifikan terhadap kualitas audit, sedangkan skeptisisme profesional berpengaruh positif dan signifikan. Selain itu, kecerdasan emosional terbukti tidak memoderasi hubungan antara audit capacity stress dan kualitas audit, namun secara signifikan memperkuat pengaruh skeptisisme profesional terhadap kualitas audit. Temuan ini menunjukkan bahwa kecerdasan emosional merupakan faktor penting yang memperkuat efektivitas sikap skeptis auditor dalam menghasilkan audit berkualitas, namun tidak cukup untuk mengatasi tekanan kerja.
Co-Authors Abdul Aziz Adi Wiratno, Adi Apriliantika, Annisa Christina Tri Setyorini Dewi, Sevita Sari Evani, Elsa Saphira Nurmalitasari, Fahmi Wita Ramadhanti