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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting Science Wikrama Parahita : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Ekonomika Journal of Innovation in Business and Economics Competitive Jurnal Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Pengabdian Masyarakat Indonesia Jurnal Abdimas Sangkabira Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Masyarakat Waradin Jurnal Riset Ekonomi dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Sahwahita: Community Engagement Journal
Aripratiwi, Ratna Anggraini
UIN Sunan Ampel Surabaya
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Public Health Social Sciences Other

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INTERNALISASI ETOS FASTABIQUL KHAIRAT DALAM PENGELOLAAN KEUANGAN MADRASAH Aripratiwi, Ratna Anggraini
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.10553

Abstract

This research aims to construct the fastabiqul khairat ethos in the madrasah financial accountability process. Madrasas are one of the public sector organizations that provide educational services. The research method used is a qualitative method through the construction paradigm. So far, the accountability system applied is western in theory and tends to be pragmatic in nature. That accountability is only to interested parties. By constructing values in the fastabiqul khairat ethos, we are able to deliver a concept of sincerity accountability that has more religious value and prioritizes an attitude of trust. So that it can provide implications in terms of the resulting financial reports being more trustworthy and useful.
Faktor-Faktor yang Mempengaruhi Tax Avoidance pada Perusahaan Pertambangan BEI 2020-2022 Dwimartha, Annisa Rizky; Aripratiwi, Ratna Anggraini; Junjunan, Mochammad Ilyas
Akuntansi & Ekonomika Vol 14 No 1 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i1.6876

Abstract

This research aims to determine the factors that influence tax avoidance, as a result of the many tax avoidance practices. Factors that influence tax avoidance are debt equity ratio, return on asset, and return on equity. This research uses quantitative research methods, with the population being mining companies listed on the BEI in 2020-2022. The total sample was 28 companies using the purposive sampling method. The data analysis technique used is multiple linear regression with the E-views version 12 program. The results of the research show that only the debt equity ratio variable has an effect on tax avoidance, while return on asset and return on capital used have no effect on tax avoidance in mining companies listed on the IDX for the 2020-2022 period.
DETERMINAN MANAJEMEN PAJAK: PROFITABILITAS, UKURAN PERUSAHAAN, DAN INTENSITAS MODAL Fitri, Desica Widi Al; Aripratiwi , Ratna Anggraini
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 6 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i6.7202

Abstract

Tujuan penelitian ini adalah untuk memperoleh bukti empiris terkait pengaruh profitabilitas, ukuran perusahaan, dan intensitas modal terhadap manajemen pajak. Data yang digunakan dalam penelitian ini adalah perusahaan retailing secara konsisten terdaftar pada Bursa Efek Indonesia (BEI) selama tiga tahun dari periode 2021 hingga 2023. Pengambilan sampel menggunakan purposive sampling yang menghasilkan sampel sebanyak 42 data perusahaan. Data yang diperoleh dari sampel dianalisis dengan metode regresi berganda. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas dan intensitas modal berpengaruh positif terhadap manajemen pajak, sementara ukuran perusahaan berpengaruh negatif terhadap manajemen pajak. The purpose of this research is to obtain empirical evidence regarding the influence of profitability, company size, and capital intensity on tax management. The data used in this study are retailing companies consistently listed on the Indonesia Stock Exchange (IDX) for three years from the period 2021 to 2023. The sampling was conducted using purposive sampling, resulting in a sample of 42 company data. The data obtained from the sample were analyzed using multiple regression methods. The results of this study indicate that the variables of profitability and capital intensity have a positive effect on tax management, while company size has a negative effect on tax management.
DINAMIKA KINERJA KEUANGAN INDUSTRI BATUBARA DI TENGAH TRANSFORMASI ENERGI GLOBAL Aripratiwi, Ratna Anggraini; Ferdiansyah, Mochammad Farhan
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 10 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i10.7438

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh variabel independen, yaitu profitabilitas (diukur dengan ROE), likuiditas, leverage, dan TATO, terhadap variabel dependen, yaitu kinerja keuangan (diukur dengan ROA), pada perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia periode 2021-2023 berupa Current Ratio (CR) untuk likuiditas, Debt to Equity Ratio (DER) untuk leverage, dan TATO untuk efisiensi aset. Data penelitian diperoleh dari laporan keuangan tahunan 16 perusahaan batubara dengan menggunakan metode purpos dan dianalisis melalui regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas (ROE) dan TATO memiliki pengaruh positif signifikan terhadap kinerja keuangan, dengan nilai t-hitung masing-masing 3,669 (sig. < 0,001) dan 6,998 (sig. < 0,001). Sebaliknya, likuiditas (CR) dan leverage (DER) tidak menunjukkan pengaruh signifikan terhadap kinerja keuangan. Model penelitian ini memiliki kemampuan explanatori yang kuat dengan nilai Adjusted R² sebesar 73,3%. Temuan ini menekankan pentingnya profitabilitas dan efisiensi aset dalam mendukung kinerja keuangan perusahaan di tengah dinamika transformasi energi global dan tantangan pasar komoditas.
MENILAI KUALITAS LABA: FAKTOR PERTUMBUHAN LABA DAN UKURAN PERUSAHAAN PADA SEKTOR KESEHATAN Aripratiwi, Ratna Anggraini; Anggreyani, Meilia Lestina Putri
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 10 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i10.7441

Abstract

Maximizing profit is the goal of the company in increasing the company's growth, attracting investors and providing for future success. In this case, the factors that influence profit quality are profit growth and company size. This study aims to assess the effect of profit growth and company size on profit quality. The population used in the study were health sector companies listed on the IDX 2020-2023. Sampling in this quantitative study used purposive sampling and produced a sample of 68 company data. The data processing analysis method in this study was assisted by the use of the SPSS (Statistical Product and Service Solution) version 30 application. The results of this study indicate that profit growth has an effect on profit quality. While other results show that the study of company size does not affect profit quality
Analisis Penerapan Tax Control Framework dan Kewajiban Perpajakan atas Pajak Pertambahan Nilai pada PT Cublak Suweng Moch. Yusril Ihza Mahendra; Ratna Anggraini Aripratiwi
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.2764

Abstract

The operational complexity of manufacturing companies has the potential to create gaps in tax non-compliance. Internal audits of tax aspects periodically and using a tax control framework-based approach can be carried out to ensure compliance with tax regulations and minimize tax risks. PT Cublak Suweng as a manufacturing company in Sidoarjo that has received the title of 100 Largest Taxpayers 2023. So this study aims to conduct a tax control framework analysis on tax obligations for VAT at PT Cublak Suweng. The method used is qualitative with a case study approach. The results obtained are that PT Cublak Suweng has fulfilled the components or framework of the tax control framework on tax obligations for VAT, and the framework can be carried out properly. However, further improvements are still needed to be more effective and optimal. This is because VAT reporting, in several Tax Periods, there are still frequent corrections.
OPTIMALISASI POTENSI WISATA TELAGA SEMERU DALAM UPAYA PENGEMBANGAN EKOWISATA BERKELANJUTAN Aini, Annisa Nur; Hanafi, Usman Bagus; Kurniawan, Moch Rizqi Bagus; Fahindra, Farizky Alif Owen; Hasbullah, Hasbullah; Mahfud, Lauhil Gilang Maulana; Sholihah, Mar’atus; Nuraini, Ayu Risma; Paramita, Virgin Diana; Aripratiwi, Ratna Anggraini
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1293

Abstract

Semeru Lake is a bathing tourist attraction in Bulak Gempol Hamlet, Nguter Village, Pasirian District, Lumajang Regency. The cool air and clarity of the lake water attract tourists to visit. However, there is a lack of maintenance and attention from the community towards tourism management, especially regarding infrastructure around the lake. Also, the lack of support from the local village government makes it difficult for these baths to compete with other tourist attractions, hampering tourism's sustainability. Therefore, this service aims to revive the tourism potential of Semeru Lake and restore its attractiveness to tourists. This service uses the ABCD (Asset Based Community Development) method, which aims to empower the community and improve the quality of Human Resources (HR) by utilizing existing assets and potential. Through this method, it is hoped that empowerment can run evenly. As a result of the service, the service team improved by installing photo spots and providing rubbish bins to support optimal sustainable tourism management.
Improving Student Ability in Accounting Research Data Processing Using SPSS Junjunan, Mochammad Ilyas; Jannah, Binti Shofiatul; Aristantia, Selvia Eka; Nawangsari, Ajeng Tita; Lating, Ade Irma Suryani; Aripratiwi, Ratna Anggraini; Nufaisa, Nufaisa
SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Vol. 5 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/spekta.v5i2.9309

Abstract

Background: Timely graduation is a critical goal for universities, but delays frequently arise from students' difficulties in processing quantitative data. Lecturers play a vital role in addressing this issue by offering targeted statistical support to help students improve their data analysis skills and complete their studies on time. Contribution: This activity equips final semester accounting students with skills to analyze and interpret research data using SPSS, guided by lecturers in utilizing technology for economic and business data processing. It also enables students to conduct advanced predictive analysis and classification for deeper insights.Method: This activity was carried out for 20 accounting final semester students at UIN Sunan Ampel Surabaya in four days. There are several stages done in this activity, including socialization and mapping, module creation, pre-test, implementation, and evaluation, and post-test on the analysis and interpretation of accounting research data. Results: The pre-test, evaluation, and post-test activities show that this activity significantly improved students' ability to analyze and interpret accounting research data using SPSS. The research themes covered included financial accounting, management accounting, sharia accounting, auditing, taxation, and public sector accounting. The satisfaction level reached 65%.
Socialization of the Importance of Financial Record Keeping for MSMEs Lating, Ade Irma Suryani; Buchori, Imam; Muflihin, Mohammad Dliyaul; Rahayu, Hastanti Agustin; Aripratiwi, Ratna Anggraini; Romaisyah, Luqita; Susanto, Febry Fabian
Sahwahita: Community Engagement Journal Vol. 2 No. 2 (2025): Community Engagement Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/sahwahita.v2i2.144

Abstract

This community service program aims to enhance the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) in Kampung Jajan, Brebek Village, Sidoarjo, by strengthening their capacity for basic financial record keeping. Utilizing a participatory approach, the program implemented a series of targeted training sessions and personalized mentoring activities over a two-month period, involving 25 MSME participants. Pre- and post-program assessments revealed a measurable increase in participants’ understanding of the importance of financial records, as indicated by a 40% average improvement in basic accounting comprehension scores. However, the intervention also identified persistent challenges, including low awareness of financial documentation benefits, the relatively older demographic of MSME actors, and limited formal education levels. While the program demonstrated short-term improvements in financial knowledge and attitudes, further interventions are necessary to ensure behavioral change, including continuous mentoring, the development of context-based accounting modules, and collaboration with local government units to institutionalize financial training support.
Peran Kolaborasi Kanwil DJP Jatim I dan Forum Tax Center Surabaya dalam Meningkatkan Kepatuhan Pajak UMKM melalui Business Development Service (BDS) Yoga Adi Prayogi; Adhityawati Kusumawardhani; Rifda Fitrianty; Ratna Anggraini Aripratiwi; Norbertus Purnomolastu; Dian Anita Nuswantara
Jurnal Pengabdian Masyarakat Waradin Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v5i2.612

Abstract

The Regional Office of DJP East Java I and the Surabaya Tax Center Forum are working together to run the Business Development Services (BDS) program. The goal is to get micro, small, and medium enterprises (MSMEs) to pay their taxes more accurately and help them do better in business. The program involved 21 MSMEs selected based on their possession of a Taxpayer Identification Number (NPWP) and Business Identification Number (NIB). The implementation methods included tax education, digital marketing training, and business financing solutions using a participatory approach, lectures, discussions, and interactive simulations. Evaluation was conducted through questionnaires to assess participants’ understanding of the materials presented and the program’s impact on their business capabilities. The results showed a 35% increase in participants’ understanding scores, with the majority of respondents indicating that the program was relevant and beneficial. This program also successfully increased tax awareness, digital marketing skills, and understanding of inclusive financing access. These results show that other areas can use the same collaborative and locally tailored method to help small and medium-sized businesses change their economies.
Co-Authors Ade Irma Suryani Lating Adhityawati Kusumawardhani Ahmad Syaifudin Ajeng Tita Nawangsari Anggreyani, Meilia Lestina Putri Annisa Nur Aini Aristantia, Selvia Eka Binti Habibah Dhiyaul Auliyah Sofyanti Dian Anita Nuswantara Dwimartha, Annisa Rizky Fahindra, Farizky Alif Owen Ferdiansyah, Mochammad Farhan Fima Irnadianis Ivada Fitri, Desica Widi Al Hanafi, Usman Bagus Hasbullah Hasbullah Ihza Mahendra, Moch. Yusril Imam Buchori Jannah, Binti Shofiatul Junjunan, Mochammad Ilyas Khoirul Umam Hasbiy Khoirul Umam Hasbiy Krisna Krisna Bagus Sajiwo Kurniawan, Moch Rizqi Bagus M. Achsin M. Achsin M. Luthfillah Habibi Mahfud, Lauhil Gilang Maulana Moch. Yusril Ihza Mahendra Mohammad Dliyaul Muflihin Muhammad Fakhri Zamzami Natasya Putri Wardani Norbertus Purnomolastu Nufaisa Nufaisa Nufaisa Nufaisa Nufaisa, Nufaisa Nur Ravita Hanun Nuraini, Ayu Risma Nurul Hasanah M. Zach Nusaibah Samiyah Iroyna Paramita, Virgin Diana Rahayu, Hastanti Agustin Rifda Fitrianty Romaisyah, Luqita Sholihah, Mar’atus Susanto, Febry Fabian Unti Ludigdo Yoga Adi Prayogi Yudhanti, Ashari Lintang