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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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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.
Corporate Factors Affecting Carbon Disclosure for SDG 13 in Indonesia Ihza Mahendra, Moch. Yusril; Lating, Ade Irma Suryani; Aripratiwi, Ratna Anggraini; Nufaisa, Nufaisa
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.2003

Abstract

General Background: Climate change, characterised by rising global temperatures, is a critical threat to sustainable development worldwide. Specific Background: In line with Sustainable Development Goal (SDG) 13 (Climate Action), disclosure of carbon emissions is increasingly vital. Knowledge Gap: Despite the increasing emphasis on ESG reporting, there are still significant gaps in the specificity and consistency of carbon emissions disclosure among Indonesian companies. Objective: This study aims to analyse the impact of environmental performance, firm size, and financial distress on carbon emissions disclosure, with corporate governance measured through the proportion of independent commissioners as a moderator variable. Methods: Using a quantitative-causal research design, this study utilises secondary data from 47 energy sector companies listed on the Indonesia Stock Exchange between 2021 and 2023, with 141 firm-year observations. Data was analysed using Regression Analysis of Moderation (ARM). Results: The findings show that environmental performance and firm size have a positive influence on carbon emissions disclosure, while financial distress has a negative effect. Corporate governance moderates the relationship between environmental performance and disclosure, by weakening the relationship. Novelty: This study uniquely integrates the triple bottom line framework with advanced financial ratios and governance factors. Implications: The results of this study provide valuable insights for policymakers and investors to improve transparency and accountability in achieving Indonesia's climate commitments.
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