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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Journal of Economics, Business, & Accountancy Ventura Managament Insight: Jurnal Ilmiah Manajemen Infestasi Journal of Auditing, Finance, and Forensic Accounting SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Riset Terapan Akuntansi JAF- Journal of Accounting and Finance Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian Masyarakat Bumi Raflesia Open Access Indonesia Journal of Social Sciences JAKED Jurnal Ilmiah Raflesia Akuntansi Jurnal Abdimas Bina Bangsa Open Access Indonesia Journal of Social Sciences juremi: jurnal riset ekonomi JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) ProBisnis : Jurnal Manajemen Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Cakrawala: Jurnal Pengabdian Masyarakat Global Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Sanskara Akuntansi dan Keuangan Eastasouth Journal of Effective Community Services Jurnal Multidisiplin West Science The Es Economics and Entrepreneurship Jurnal Fairness West Science Business and Management West Science Journal Economic and Entrepreneurship Jurnal Bisnis dan Manajemen West Science West Science Social and Humanities Studies Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Aktual : Jurnal Pengabdian Kepada Masyarakat Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Kreativasi: Journal of Community Empowerment Hikamatzu Journal of Multidisciplinary Research Panggung Kebaikan : Jurnal Pengabdian Sosial Jurnal Abdimas Kesehatan Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Wijayanti, Indah Oktari
Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Fairness

 1 
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM Fairuz Awwabi Ahmad; Vika Fitranita; indah oktari wijayanti; Media Kusumawardani
JURNAL FAIRNESS Vol. 14 No. 2 (2024): Vol. 14 No. 2 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i2.36672

Abstract

This research aims to examine the influence of accounting information system and financial literacy have an effect on the performance of MSME users of OASSE the point of sale financial application. This research uses sensus technique with quantitative approach method. The data collection method is primary data obtained from distributing questionnaires to 45 respondents who are MSME owners that use OASSE the point of sale financial application. The data analysis technique used multiple linear regression analysis with SPSS program. The results showed that (1) Accounting information system has a positife effect on the performance of MSME users of OASSE the point of sale financial application (2) Financila literacy has a positife effect on on the performance of MSME users of OASSE the point of sale financial application.
Green Accounting and Corporate Social Responsibility (CSR) : Literature Review Amanda Alvi Nurdiantoro; Indah Oktari Wijayanti; Lulu Amalia Nusron
JURNAL FAIRNESS Vol. 14 No. 3 (2024): Vol. 14 No. 3 (2024) - PRESS
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i3.40194

Abstract

This review literature aims to explore the relationship between green accounting and Corporate Social Responsibility (CSR) in the context of business sustainability. Green accounting, which focuses on measuring and reporting the environmental impact of a company's activities, plays an important role in supporting CSR initiatives aimed at improving corporate social and environmental responsibility. Through an analysis of various case studies and relevant literature, this review identifies the benefits of implementing green accounting, including improved company reputation, operational efficiency, and stakeholder satisfaction. However, challenges such as lack of understanding, high initial costs, and resistance to change are also faced in the implementation of these practices. The conclusion of this review emphasizes the importance of integrating green accounting in CSR strategies to achieve better sustainability goals. Recommendations for further research and business practices are also presented, with the hope of encouraging companies to be more active in adopting green accounting and CSR as part of their long-term strategies.
Analisis Persepsi Kemudahan dan Manfaat e-Faktur terhadap Kepatuhan PPN di Kota Bengkulu Danang Adi Putra; Herawansyah; Indah Oktari Wijayanti
JURNAL FAIRNESS Vol. 15 No. 2 (2025): Vol. 15 No. 2 (2025) Press
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v15i2.47860

Abstract

Transformasi digital di bidang perpajakan mendorong Direktorat Jenderal Pajak untuk menerapkan sistem e-Faktur sebagai sarana administrasi Pajak Pertambahan Nilai (PPN) bagi Pengusaha Kena Pajak (PKP). Namun, implementasi e-Faktur tidak selalu berjalan optimal karena dipengaruhi oleh persepsi wajib pajak terhadap kemudahan dan manfaat sistem tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kemudahan dan persepsi manfaat e-Faktur terhadap kepatuhan PPN di Kota Bengkulu. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner kepada wajib pajak PKP di Kota Bengkulu. Data dianalisis menggunakan uji validitas, reliabilitas, serta analisis regresi linier berganda untuk menguji hubungan antar variabel. Hasil penelitian menunjukkan bahwa persepsi kemudahan e-Faktur berpengaruh positif dan signifikan terhadap kepatuhan PPN, serta persepsi manfaat e-Faktur juga berpengaruh positif dan signifikan terhadap kepatuhan PPN. Temuan ini mengindikasikan bahwa semakin tinggi tingkat kemudahan dan manfaat yang dirasakan wajib pajak dalam penggunaan e-Faktur, maka semakin meningkat pula kepatuhan dalam pelaporan dan pembayaran PPN. Penelitian ini diharapkan dapat menjadi masukan bagi otoritas pajak dalam meningkatkan kualitas layanan digital perpajakan melalui perbaikan sistem, peningkatan sosialisasi, dan pendampingan teknis bagi wajib pajak di Kota Bengkulu.
Co-Authors A'yun, Qurrata Abdullah Abdullah Aisyah Mayang Sari Amanda Alvi Nurdiantoro Ari Purwanti Ari Purwanti Ariska, Reza Asry, Shofia Ayatullah Al Quddus BUDI UTOMO Damayanti Damayanti Damayanti Damayanti Danang Adi Putra Danang Adi Putra Darman Usman Deasy Emalia Dian Handayani Difitri, Sholeha Kurnia Dri Asmawanti S Dri Asmawanti S Dri Asmawanti-s Eddy Suranta Erna Kustyarini Eva Andriani Fachruzzaman - Fachruzzaman Fachruzzaman Fadli Fadli Fairuz Awwabi Ahmad Farida Idayati Farisa Retno Wulan Febi AJi Riansyah Febzi Fiona Fenny Marietza Fiona, Febzi Fitranika, Vika Fitranita, Vika Fitrawati Ilyas Halimatusyadiah Halimatusyadiah Hara, Elysa Fitriani Herawansyah Herawansyah Herawansyah Husaini Husaini Idayati, Farida Intan Zoraya Irwan Moridu Irwansyah Irwansyah Irwansyah Irwansyah Isma Coryanata Isma Coryanata Jacob, Jufri Jamaluddin Majid Jamaluddin Majid Jan Horas Veryady Purba Judijanto, Loso Lismawati Lismawat Lismawati Lismawati Lismawati, Lismawati LISTIANA SRI MULATSIH Listiana Sri Mulatsih Loso Judijanto Lulu Amalia Nusron Madani Hatta Mahdi Mahdi Media Kusumawardani, Media Melati Agusrina Muhammad Syahrul Munir Munir, Muhammad Syahrul Murini, Murini Nikmah Nikmah Nikmah Nikmah Nikmah Nikmah Nopianti, Rina Novita Sari Novita Sari Nurchayati Nurchayati Nurchayati Nurchayati Oktihandani, Wulida Pahrijal, Rival Pian, Suprianus Putri, Fitria Oktaviani Rahma Wati Ramdhan Kurniawan Ratih Juwita, Ratih Rina Destiana Rini Mustikasari Kurnia Pratama Rita Laba'ada Rival Pahrijal S, Dri Asmawanti Saiful Saiful Sandrayati Sandrayati Septin Eka Putri Shofia Asry Sijabat, Maria Marsitta Gabe Simarmata, Yohanes Sri Wahyuni Sudarmanto, Eko Sudiana, Urip Suprianus Pian Susanti Usman Suwandi, Prastika Tjeng Tirta Yoga Trisna Gayatri Ummu Kalsum Urip Sudiana Utama, Ferzha Putra Utami, Eva Yuniarti Vika Fitranita Vika Fitranita Wily Mohammad Woki Bilyaro Yahya Yahya Yahya Yahya Zoraya, Intan