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All Journal Journal of Applied Accounting AKPEM : Jurnal Akuntansi Keuangan Dan Akuntansi Pemerintahan Media Akuntansi Perpajakan Jurnal Ilmiah Ekonomi dan Manajemen Journal of Innovative and Creativity Islamic Financial And Accounting Review
Magfirah Wahyu Ramadhani
Universitas Negeri Makassar
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Penerapan Prinsip Akuntansi Aset Tetap sebagai Upaya Meningkatkan Keberlanjutan UMKM: Studi pada Percetakan Warna Mandiri Nurul Chalisa Majiding; Dwi Utami; Ambarwati Akib; Magfirah Wahyu Ramadhani; Sri Utami
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2178

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan sektor strategis dalam perekonomian Indonesia, namun masih menghadapi tantangan dalam pengelolaan keuangan, khususnya terkait depresiasi dan penurunan nilai aset tetap. Penelitian ini bertujuan untuk mengevaluasi penerapan akuntansi aset tetap pada UMKM Percetakan Warna Mandiri, dengan fokus pada pencatatan depresiasi dan pengujian penurunan nilai aset. Metode yang digunakan adalah deskriptif kualitatif melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa UMKM belum menerapkan pencatatan depresiasi sesuai Pernyataan Standar Akuntansi Keuangan (PSAK), yang berdampak pada kurang akuratnya laporan keuangan. Perhitungan simulatif depresiasi dilakukan menggunakan metode garis lurus terhadap 18 jenis aset dengan total nilai perolehan Rp373.100.000, menghasilkan beban penyusutan tahunan sebesar Rp64.537.500 Ketidakterapan pencatatan depresiasi menyebabkan laporan keuangan tidak mencerminkan kondisi sebenarnya, berpotensi menyesatkan dalam pengambilan keputusan usaha dan menghambat keberlangsungan operasional jangka panjang. Di sisi lain, UMKM ini belum mengalami penurunan nilai aset karena adanya pengelolaan dan pemeliharaan aset yang baik. Penelitian ini menekankan pentingnya penerapan prinsip akuntansi aset tetap secara konsisten agar laporan keuangan lebih akurat dan keberlangsungan usaha dapat terjaga.
Ilusi Fiskal dan Flypaper Effect pada Belanja Daerah Kabupaten/Kota di Sulawesi Selatan Magfirah Wahyu Ramadhani; Dwi Utami; Ambarwati Akib
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9572

Abstract

This study aims to examine how fiscal illusion and the flypaper effect are reflected in transfer-based local expenditure planning among regency and municipal governments in South Sulawesi. The study employed a qualitative descriptive approach using document analysis of Regional Government Work Plans, General Budget Policies and Provisional Budget Ceiling Priorities, Regional Budgets, Budget Realization Reports, local government performance reports, and fiscal data from official government sources during 2020–2024. Data were analyzed using qualitative content analysis and thematic analysis. The findings indicate that central government transfers function as the primary fiscal reference in determining expenditure priorities, sustaining operational spending, and supporting mandatory public service obligations. The study also reveals weak integration between local own-source revenue strategies and expenditure restructuring, indicating the presence of fiscal illusion in budget narratives. These findings imply the importance of integrating local revenue strategies, expenditure prioritization, and fiscal sustainability to strengthen local fiscal independence.
Analisis Praktik Depresiasi dan Penurunan Nilai Aset Tetap pada UMKM Sektor Otomotif: Studi Kasus di Bengkel Astra Motor Maros Magfirah Wahyu Ramadhani; Nurul Huda Yus’An
AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan Vol. 7 No. 2 (2025): Akpem : Jurnal Akuntansi Keuangan dan Pemerintahan (Desember 2025)
Publisher : Program Studi Akuntansi Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/akpem.v7i2.4049

Abstract

Penelitian ini bertujuan untuk mengkaji praktik depresiasi dan penurunan nilai aset tetap yang diterapkan di Bengkel Astra Motor Maros, dengan fokus pada kesesuaiannya dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa meskipun Bengkel Astra Motor Maros memiliki sejumlah aset tetap yang digunakan dalam operasional, seperti bikelift, compressor, dan tire changer, pencatatan dan perhitungan depresiasi belum dilakukan secara sistematis dan sesuai dengan ketentuan akuntansi yang dianjurkan. Proses depresiasi lebih mengutamakan perawatan rutin dan penggantian alat yang rusak, tanpa perhitungan penyusutan yang formal. Penentuan masa manfaat aset sudah mengacu pada petunjuk teknis produsen, namun nilai residu dan penyusutan tidak tercatat dengan jelas dalam laporan keuangan. Hal ini menunjukkan adanya kesenjangan antara praktik pengelolaan aset yang efisien dengan prinsip akuntansi formal. Penelitian ini menyarankan agar bengkel dan UMKM lainnya mengadopsi sistem pencatatan yang lebih terstruktur dan berbasis teknologi untuk meningkatkan efisiensi dan akurasi dalam pengelolaan aset tetap
Efektivitas Pembelajaran Akuntansi Keuangan Berbasis Teknologi: Studi Literatur pada SMK 1 Sinjai Magfirah Wahyu Ramadhani
AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan Vol. 7 No. 2 (2025): Akpem : Jurnal Akuntansi Keuangan dan Pemerintahan (Desember 2025)
Publisher : Program Studi Akuntansi Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/akpem.v7i2.4070

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pembelajaran akuntansi keuangan berbasis teknologi di Sekolah Menengah Kejuruan (SMK) melalui pendekatan literature review. Kajian ini dilakukan dengan menelaah berbagai sumber literatur berupa jurnal, artikel ilmiah, dan laporan penelitian yang relevan terbit antara tahun 2017 hingga 2025. Analisis dilakukan secara kualitatif deskriptif dengan menyoroti peran teknologi dalam meningkatkan pemahaman konsep, keterampilan praktis, dan motivasi belajar siswa pada mata pelajaran akuntansi keuangan. Hasil kajian menunjukkan bahwa penggunaan teknologi, seperti perangkat lunak akuntansi, aplikasi pembelajaran daring, dan media interaktif, secara signifikan meningkatkan efektivitas proses pembelajaran. Keberhasilan implementasi pembelajaran berbasis teknologi juga sangat dipengaruhi oleh kesiapan guru, dukungan infrastruktur sekolah, serta kesesuaian metode pembelajaran dengan karakteristik siswa. Selain itu, penerapan pembelajaran berbasis teknologi turut memperkuat kompetensi digital siswa dan menumbuhkan kemampuan berpikir kritis serta kolaboratif yang dibutuhkan di dunia kerja modern. Oleh karena itu, diperlukan pengembangan kurikulum yang adaptif, peningkatan kapasitas pendidik, dan penyediaan sarana pembelajaran berbasis teknologi yang memadai agar efektivitas pembelajaran akuntansi keuangan di SMK dapat terus ditingkatkan.
Pengaruh ESG Disclosure dan Kinerja Lingkungan terhadap Tax Avoidance pada Perusahaan Manufaktur BEI Magfirah Wahyu Ramadhani
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1558

Abstract

This study aims to examine the effect of ESG disclosure and environmental performance on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during the 2021-2024 period. This issue is important because tax avoidance may reduce corporate contributions to state revenue, while ESG practices and environmental performance have become increasingly relevant in assessing corporate accountability. The novelty of this study lies in combining ESG disclosure as an internal transparency measure and PROPER rating as a government-based environmental performance measure in the context of Indonesian manufacturing companies. This study employs a quantitative approach with an explanatory-causal design. The data used are secondary data obtained from annual reports, sustainability reports, financial statements, and PROPER ratings. The sample consists of manufacturing companies observed during the 2021-2024 period, selected using purposive sampling. The research instrument includes a documentation sheet and an ESG disclosure checklist. Data were analyzed using multiple linear regression with SPSS. The results show that ESG disclosure has a negative and significant effect on tax avoidance, with a significance value of 0.006; thus, the first hypothesis is accepted. In contrast, environmental performance has a positive and significant effect on tax avoidance, with a significance value of 0.023; therefore, the second hypothesis is rejected. These findings indicate that ESG transparency may reduce tax avoidance, while environmental performance does not necessarily reflect stronger corporate tax compliance. Keywords: ESG disclosure, environmental performance, ESG reporting, Effective tax rate, Corporate sustainability.
Pelatihan Artificial Intelligence (AI) Gemini sebagai Sarana Pengembangan Bahan Ajar Interaktif untuk Guru Fajriani Azis Azis; Magfirah Wahyu Ramadhani; Ambarwati Akib; Dwi Ayu Siti Hartinah H.; Rafiqa Hastharita
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 9 (2026): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i9.12601

Abstract

Teachers need practical competence to transform generative artificial intelligence into contextual teaching materials. This community service strengthened senior high school teachers’ ability to use Gemini for drafting interactive materials and formulating precise prompts. The activity was conducted at SMA Negeri 3 Takalar through a needs dialogue, demonstration, guided practice, question-and-answer sessions, and reflective evaluation. Evidence came from observation, participant questions, prompt templates, and documentation. Participants recognized Gemini’s functions in planning, content presentation, assessment, and administrative support. Their main difficulty was converting pedagogical needs into specific instructions. The team responded by introducing a role-task-context-format framework and reusable, ready-to-paste prompts. Teachers practiced adapting prompts to subjects and student characteristics while checking factual accuracy, curriculum alignment, privacy, and bias. The training produced a practical prompt bank and an operational workflow that retained teachers as final decision-makers. Hands-on assistance, structured prompts, and verification routines made Gemini more useful, safe, and relevant for teaching-material development
SELF-DIRECTED LEARNING IN DIGITAL ACCOUNTING EDUCATION: A NARRATIVE STUDY OF STUDENTS’ EXPERIENCES IN MASTERING ACOUNTING APPLICATIONS Magfirah Wahyu Ramadhani; Ambarwati Akib; Dwi Utami
Islamic Financial And Accounting Review Vol. 4 No. 2 (2026): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i2.16972

Abstract

This study aims to explore the self-directed learning experiences of Accounting Education students at Universitas Negeri Makassar in mastering digital accounting applications. This topic is important because the digital transformation of accounting education requires students not only to understand accounting concepts theoretically but also to independently operate digital accounting applications through adaptive, reflective, and continuous learning processes. This study employed a qualitative approach using a narrative research design. Participants were selected through purposive sampling, involving Accounting Education students who had experience using digital accounting applications in learning activities, practical sessions, or other academic contexts. Data were collected through semi-structured interviews, limited observations, documentation of learning artifacts, and students’ written reflections. The findings reveal several key themes, including initial confusion and digital anxiety, trial-and-error learning strategies, utilization of digital learning resources, peer support, metacognitive evaluation, and the transformation of students’ identities as prospective digital accounting educators. These findings indicate that mastering digital accounting applications is not merely a technical skill acquisition process but also a meaningful learning experience that develops students’ independence, resilience, adaptability, and professional readiness. This study contributes to the development of self-directed learning research in digital accounting education by highlighting how students construct knowledge, overcome technological challenges, and develop professional competencies through independent and reflective learning processes. The findings also provide practical implications for designing accounting education curricula that are more reflective, collaborative, and experience-based in response to digital transformation.
Co-Authors Ambarwati Akib Dwi Ayu Siti Hartinah H. Dwi Utami Fajriani Azis Azis Nurul Chalisa Majiding Nurul Huda Yus’an Rafiqa Hastharita Sri Utami