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All Journal Infestasi Jurnal Ilmiah Wahana Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Journal of Community Practice and Social Welfare (JaCiPS) Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis Jurnal Pengabdian Bukit Pengharapan Jurnal Akuntansi
Oktariani, Fitri
Fakultas Ekonomi Dan Bisnis, Universitas Ma Chung (Villa Puncak Tidar N-01, Malang 65151)
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TRANSPARANSI INFORMASI PERUSAHAAN PADA BURSA EFEK INDONESIA, SINGAPURA, DAN THAILAND AUREL SEPTIAN CHRISTPRATAMA; TARSISIUS RENALD SUGANDA; FITRI OKTARIANI
Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i2.736

Abstract

The aim of this research is to prove the influence of legal system, economic development, inflation, culture, board size, proportion of independent directors, and ownership concentration to the level of disclosure in three countries namely Indonesia, Singapore and Thailand. The research sample consist of 84 listed manufacture companies in Indonesia, Singapore and Thailand Stock Exchange in 2017. Multiple linear regression and anova used in this research. The result showed legal system, economic development, board size and proportion of independent directors had positive effect on e-CTI. However, inflation, culture, ownership concentration did not affect e-CTI. Furthermore, the level of e-CTI in three different countries were identic.
IMPLIKASI PERUBAHAN UNDANG-UNDANG PERPAJAKAN TERHADAP KEPUTUSAN STRATEGI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Fitri Oktariani; Sutrisno .; Aulia Fuad Rahman
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 1 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.622 KB) | DOI: 10.35591/wahana.v18i1.99

Abstract

This study aims to test and prove leverage ratio empirically in the capital structure of each company at 2009 and 2011 period of tax reform act. The study population was all the companies listed on the Indonesia Stock Exchange in 2008 to 2011 with a sample of 53 manufacturing companies. Sampling using judgment sampling method and data analysis method used is the independent sample t test and paired sample t test.The results of this study indicate that leverage ratio of large companies is higher than small companies in the period of tax reform act in 2011. Accordingly, regulation of tax reform act that lowering tax rates lead to large companies who have the most dominant role increasing the leverage ratio in Indonesia. Keywords: tax reform act, capital structure, leverage.
Tax Avoidance Sebagai Latar Belakang Dalam Memanfaatkan Tax Deductible Expense (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI) Fitri Oktariani; Putu Indrajaya Lembut
InFestasi Vol 14, No 2 (2018): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i2.4860

Abstract

This study aims to test and prove empirically the effect of tax avoidance on the cost of debt. The research population is a company listed on the Indonesia Stock Exchange with a sample of companies in the manufacturing category during 2012 to 2017, which is as many as 50 sample companies. Sampling uses purposive sampling and the data analysis method used is a simple linear regression method. The results of this study prove that tax avoidance has a positive effect on the cost of debt. Based on the results of testing this study, it can be concluded that the company will always use a tax deductible expense in its efforts to conduct tax avoidance regardless of the tax rate that has been imposed by the government.Thus, the government should consider further policies by focusing more on regulating the recognition of tax deductible expenses, rather than issuing a policy of reducing back rates, especially for corporate taxpayers. 
Analisis Determinan Transfer Pricing pada Perusahaan Multinasional yang Terdaftar di Bursa Efek Indonesia Gracia Agata; Putu Indrajaya Lembut; Fitri Oktariani
Jurnal Ilmiah Wahana Akuntansi Vol 16 No 1 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.015

Abstract

This study aims to analyze the effect of Multinationality, Tax Haven and Thin Capitalization on Transfer Pricing. The samples in this study were all multinational companies listed on the Indonesia Stock Exchange from 2016 to 2019 in addition to the financial, insurance, mining, and property sectors. The amount of data in accordance with the sample criteria is 260 data consisting of 65 companies for each year. The analytical method used in processing data using multiple linear analysis. This study uses the Statistical Package for Social Sciences (SPSS) program. The results showed that multinationality and tax havens had no effect on transfer pricing, and thin capitalization had a positive effect on transfer pricing.
Cost object determination training to support Go-Barber business innovation in Malang City Putu Indrajaya Lembut; Fitri Oktariani; Yuswanto Yuswanto
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 7, No 3 (2022): August 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v7i3.7370

Abstract

In order to save small business owners, accounting is one of the spearheads that plays a role in maintaining cost efficiency so that service prices can still compete with similar businesses, reducing waste (improvident). Innovation from permanent barber to Go-Barber is should be accompanied by a change in the method of determining the cost object in determining activity cost rates, with additional considerations for measuring services that generally have to pay attention to distance to customers, so that it has an impact on the emergence of variable costs as a basis determine the price of the service. The circle method is considered the right method because it is based on the characteristics of innovation that efforts to innovate will certainly not stop at a certain point, but will continue to evaluate and innovate in response to developments in the business environment. Measurement of the cost object is needed to determine the price of the service based on the basic tariff which will be multiplied by the activity. Identification of the right cost object will provide accuracy in determining the Cost of Goods Sold (COGS) which is of course a method in determining the price of services. Based on the results of training from business actors carried out by instructors/presenters, participants understand enough about how to identify and analyze activity costs to determine the selling price of Go-Barber services where previously there was no calculation method applied by Go-Barber.
PERAN PERUSAHAAN KELUARGA, DIVERSIFIKASI PERUSAHAAN DAN LEVERAGE DALAM MANAJEMEN LABA Damara, Devina; Lembut, Putu Indrajaya; Oktariani, Fitri
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2023): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v10i2.796

Abstract

This study aims to prove the relationship between family firms, company diversification and leverage on earnings management with good corporate governance as a moderating variable. Earnings management is proxied by using discretionary accruals. The main dependent variables in this study are family companies, company diversification and leverage. Researchers also conducted different tests on the leverage variable before and during Covid19. The sample in this study is a family company in the manufacturing sector that is listed on the IDX in the 2017-2021 period. The different test samples in this study used 2018-2019 before Covid19 and 2020-2021 during Covid19. The number of samples in this study were 14 companies. The research hypothesis was tested using Partial Least Square Structural Equation Modeling with SmartPLS 4.0 software and SPSS. This study shows that there is no significant relationship between family firms and leverage with earnings management. The diversification variable has a negative effect on earnings management. Good corporate governance variables are not able to weaken the influence of family firms, corporate diversification and leverage on earnings management. Meanwhile, there was no difference before and during Covid-19 in terms of leverage.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN UMKM GEDHANG NUGGET MALANG Cahyadi, Rino Tam; Lembut, Putu Indrajaya; Oktariani, Fitri; Pratama, Bagas Brian
Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Vol 4, No 2 (2023): Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sawala.v4i2.47598

Abstract

Gedhang Nugget merupakan usaha mikro, kecil, dan menengah (UMKM) yang bergerak dalam industri food and beverages sejak beberapa tahun terakhir. Dalam perjalanannya, usaha tersebut masih belum sepenuhnya menerapkan sistem keuangan akuntansi secara tepat, dan yang paling krusial adalah dari segi pencatatan. Untuk itu, pengabdian masyarakat ditujukan untuk membantu Gedhang Nugget dalam memperbaiki pencatatan keuangannya. Metode pelaksanaan yang digunakan oleh peneliti merupakan metode kualitatif berupa wawancara dan pengamatan langsung dengan data primer terhadap Gedhang Nugget. Selama proses pengabdian, penulis memperoleh informasi dan data yang dibutuhkan melalui pemilik usaha dan pihak yang terlibat langsung dalam operasi. Output dari pengabdian ini adalah pembuatan template Microsoft Excel untuk pencatatan keuangan. Seperti yang diharapkan, keberadaan template yang telah diberi formula dan dihubungkan berperan dalam membantu Gedhang Nugget memantau jumlah penjualannya dan labanya baik secara bulanan maupun tahunan. 
Assistance with Preparing Financial Reports for Toko Online Aneka in Malang City Flavian Naretius Gunawan; Jerri Benardus; Marcelino Andrew; Rhenaldy Pius Wicaksono; Setia Andrew Nugraha; Rino Tam Cahyadi; Fitri Oktariani; Bagas Brian Pratama; Audito Aji Anugrah
Journal of Community Practice and Social Welfare Vol. 4 No. 2 (2024): Journal of Community Practice and Social Welfare
Publisher : LPPM Universitas Ma Chung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Toko Online Aneka is a micro, small, and medium enterprise (MSME) operating in social media markets and selling various types of goods. However, the business has not fully implemented an appropriate financial accounting system, particularly in the area of record-keeping. Therefore, this community service project aims to help Toko Online Aneka improve its financial records. The implementation method involves interviews and direct observation, using primary data from a startup business like Toko Online Aneka. During the mentoring process, the required information and data are obtained from the business owners and individuals directly involved in operations. The output of this service activity is the creation of transaction templates and financial reports. The presence of these templates is expected to help Toko Online Aneka track sales and profits, both on a monthly and annual basis.  
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK EMKM DAN PERHITUNGAN HARGA POKOK PENJUALAN KELOMPOK TANI KOPI REPUBLIK TANI MANDIRI Halim, Dorothy Srikandi; Susanto, Ingrid; Djie, Jonathan Felizio; Ayu, Regina Diah Retno; Cesatyanegara, Nadine Ranisyademas Hawidiajati; Anugrah, Audito Aji; Cahyadi, Rino Tam; Oktariani, Fitri; Pratama, Bagas Brian
Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Vol 6, No 1 (2025): Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sawala.v6i1.55745

Abstract

Kelompok Tani Kopi Republik Tani Mandiri merupakan usaha mikro, kecil, dan menengah (UMKM) di industri kopi yang menghadapi kendala dalam pencatatan keuangan. Meskipun telah beroperasi selama beberapa tahun, pencatatan yang akurat masih menjadi tantangan utama dalam transisi dari pra-koperasi ke koperasi. Pengabdian masyarakat ini bertujuan untuk meningkatkan pencatatan keuangan, aset, dan persediaan mereka menggunakan metode kualitatif, termasuk Focus Group Discussion (FGD), wawancara, observasi, dokumentasi, serta pendampingan. Data yang dikumpulkan digunakan untuk merancang template pencatatan keuangan berbasis Microsoft Excel dengan formula otomatis. Output pengabdian ini adalah siklus akuntansi lengkap, termasuk laporan keuangan dan perhitungan harga pokok penjualan (HPP) untuk membantu pemantauan kinerja keuangan tahun 2023 serta penentuan harga jual tahun 2024. Proses ini mencakup inventarisasi aset, penyusutan, penyusunan jurnal, buku besar, daftar saldo, serta pembuatan laporan keuangan berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Hasilnya menunjukkan bahwa meskipun UMKM ini memiliki likuiditas baik dan aset tetap yang signifikan, mereka mengalami kerugian bersih pada tahun 2023. Beban penyusutan, khususnya pada mesin dan bangunan, menjadi salah satu faktor utama kerugian tersebut. Implementasi pencatatan keuangan yang lebih sistematis diharapkan dapat meningkatkan efisiensi dan profitabilitas usaha ke depan.
Edukasi dan pelatihan teknologi pemipihan eceng gondok untuk meningkatkan kualitas produk kerajinan di Maeswara Keranjang Basket, Kulonprogo-Yogyakarta Kholifah, Nur; Triyanto, Triyanto; Nurtanto, Muhammad; Wibowo, Aris Eko; Satya, Danang; Febriawan, Shculastica Brilian Milen; Oktariani, Fitri; Elvera, Resi Sepsilia; Mulachela, Zaenab Syahrbanu; Mutohhari, Farid
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 4 (2024): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i4.27739

Abstract

AbstrakProgram pengabdian masyarakat ini berfokus pada edukasi dan pelatihan bagi pengrajin eceng gondok di Maeswara Keranjang Basket, Kulonprogo-Yogyakarta, dengan tujuan meningkatkan produktivitas dan kualitas produk. Fokus utama kegiatan adalah pengembangan dan penggunaan teknologi pemipihan, yang sebelumnya terbatas pada proses manual. Program ini berlangsung selama empat bulan, dari April hingga Juli 2024, melibatkan seluruh pekerja termasuk pemilik usaha. Kegiatan utama meliputi diskusi kelompok terarah (Focus Group Discussion), perancangan dan pembuatan alat pemipihan, serta sesi pelatihan langsung yang diikuti dengan evaluasi kinerja. Sasaran program adalah lima orang, termasuk pengrajin dan administrator. Hasil pelatihan menunjukkan peningkatan signifikan dalam kemampuan operasional dan produktivitas. Selain itu, kemampuan pekerja dalam merawat dan mengoperasikan teknologi baru secara aman juga meningkat. Inisiatif ini berhasil meningkatkan daya saing produk Maeswara di pasar. Kata Kunci: eichhornia crassipes; teknologi pemipihan; produksi kerajinan; edukasi dan pelatihan; maeswara. AbstractThe community service program focused on educating and training water hyacinth artisans at Maeswara Keranjang Basket, Kulonprogo-Yogyakarta, with the aim of increasing productivity and product quality. The primary focus of the activities was on the development and use of a flattening tool technology, which had previously been limited to manual processes. The program was conducted over four months, from April to July 2024, involving all workers, including the owner. The main activities included Focus Group Discussions, the design and fabrication of the flattening tool, as well as hands-on training sessions followed by performance evaluation. The target audience consisted of five individuals, including artisans and administrators. The training results demonstrated significant improvements in operational capabilities and productivity. Additionally, the workers’ ability to maintain and safely operate the new technology was enhanced. This initiative successfully increased the competitiveness of Maeswara's products in the market. Keywords: eichhornia crassipes; flattening technology; craft production; education and training; maeswara.
Co-Authors Anugrah, Audito Aji Audito Aji Anugrah Aulia Fuad Rahman AUREL SEPTIAN CHRISTPRATAMA Ayu, Regina Diah Retno Cesatyanegara, Nadine Ranisyademas Hawidiajati Christiawan, Giovanni Clarissa, Felicia Damara, Devina Djie, Jonathan Felizio Febriawan, Shculastica Brilian Milen Flavian Naretius Gunawan Gracia Agata Halim, Dorothy Srikandi Helios, Christover Hendriyanto, Felensia Clara Santa Imelia Carolina Tedja Jedija, Jehu Jerri Benardus Junaidi, Thitania Chatrine Lembut, Putu Indrajaya Lituhayu, Anagata Salsabila Marcelino Andrew Melinda, Debby Muhammad Nurtanto Mulachela, Zaenab Syahrbanu Mutohhari, Farid NUR KHOLIFAH Peter Jonathan Pratama, Bagas Brian Resi Sepsilia Elvera Rhenaldy Pius Wicaksono Rino Tam Cahyadi, Rino Tam satya, Danang Sentosa, Sammy Gerald Setia Andrew Nugraha Sondakh, Aisvaryachandra Philea Susanto, Ingrid Susilo, Yenita Sutrisna, Alysha Iswanti SUTRISNO Tarsisius Renald Suganda Tarsisius Renald Suganda Wachyudi, Stefanny Wibowo, Aris Eko Wijaya, Leona Amelia Wijaya, Steffany Natalie Yuswanto Yuswanto