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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting Science Wikrama Parahita : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Ekonomika AKTSAR: Jurnal Akuntansi Syariah Journal of Innovation in Business and Economics Competitive Jurnal Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif 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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Gerakan Literasi Masyarakat : Penguatan Literasi Untuk Membangun Masyarakat Literat Ahmad Syaifudin; Dhiyaul Auliyah Sofyanti; Fima Irnadianis Ivada; Krisna Krisna Bagus Sajiwo; Muhammad Fakhri Zamzami; Nusaibah Samiyah Iroyna; Nurul Hasanah M. Zach; Ratna Anggraini Aripratiwi
Jurnal Pengabdian Masyarakat Indonesia Vol 3 No 6 (2023): JPMI - Desember 2023
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.1751

Abstract

Taman pojok literasi yang diinisiasi di Bulak Gempol Nguter Pasirian Lumajang. Upaya mendirikan taman pojok literasi ini merupakan langkah yang sangat positif untuk mengatasi kekhawatiran kurangnya minat baca dan literasi anak-anak dan masyarakat pada umumnya. Metode yang digunakan dalam penelitian ini adalah PAR (Participatory Acion Research). PAR adalah pendekatan penelitian yang melibatkan semua pihak yang relevan secara aktif dan partisipatif untuk mengkaji tindakan yang berlangsung. Metode penelitian PAR bertujuan mengubah tindakan perbuatan ke arah yang lebih baik dengan cara melakukan riset kemudian diterapkan dalam sebuah aksi secara partisipatif oleh peneliti. Dalam artikel yang berjudul Gerakan Literasi Masyarakat: Penguatan Lerasi Untuk Membangun Masyarakat Literat, penulis ingin memberitahukan bahwa terdapatmanfaat terkai pentingnya literasi terhadap anak-anak dan masyarakat umum.
Fastabiq al-khairat: Wujud Etika Profesi Berkeadilan Aripratiwi, Ratna Anggraini
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 2 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i2.22335

Abstract

This study aims to cultivate the spirit of Fastabiq al-khairat, a competition in goodness, as the foundation for professional ethics in public accounting. The Public Accountant Professional Code of Ethics (KEPAP in Indonesia), issued by IAPI, serves as the basis for the implementation of accounting work. The principles outlined in the code of ethics still tend to be world-centric, highlighting the importance of incorporating Divine values into professional practices. To explore this, the study employs Islamic ethnographic methods, conducting interviews with participants and analyzing their values through the lens of Fastabiq al-khairat. The study proposes instilling the spirit of Fastabiq al-khairat into the fundamental principles of professional ethics, with intention as the cornerstone. The implication of this research is to offer an alternative perspective distinct from the Western benchmark used to gauge ethical behavior success. By integrating the values of Fastabiq al-khairat into the core principles of accounting professional ethics, a just and fair ethical framework can be established for fulfilling mandates and responsibilities. The anticipated outcome of this research is to introduce the concept of Islamic values, specifically Fastabiq al-khairat, as a guiding force in the development of professional ethics within the field of public accounting. 
Observing the character of public accountant through the spirit of Fastabiqul Khairat Aripratiwi, Ratna Anggraini; Jannah, Binti Shofiatul; Lating, Ade irma Suryani; Hanun, Nur Ravita
Journal of Accounting Science Vol 7 No 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1659

Abstract

This study aims to examine the character of public accountant in spirit fastabiqul khairat through a religius approach. The method used in this research is qualitative with a religiosity pradigm strategy. This study found that the spirit of fastabiqul khairat appears in every audit process, carried out by public accountant, starting from the engagement process to the issuance of an audit opinion. In the ethical crisis faced by public accountant, it takes a character building with integrity “amal shalih“ and not unjust. Public accountant prioritize aspects of conviction in every decision, adhere to the applicable rules. Through the spirit of fastabiqul khairat, it’s expected to be able to produce ethical behaviour for public accountant, which will lead to the concept of a code of ethics of public accountant profession.
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.
Co-Authors 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 Krisna Krisna Bagus Sajiwo Kurniawan, Moch Rizqi Bagus Lating, Ade Irma Suryani M. Achsin M. Achsin M. Luthfillah Habibi Mahfud, Lauhil Gilang Maulana Moch. Yusril Ihza Mahendra Mohammad Dliyaul Muflihin Muhammad Fakhri Zamzami 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