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All Journal JAKBS JEBD Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Endah Puspitosarie
Universitas Widya Gama Malang
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Engineering Public Health Social Sciences

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The Potential of Community Service Activities for the Development of Traditional Bantengan Art-Based Product Businesses in Malang, East Java: Potensi Pengabdian Masyarakat Untuk Pengembangan Usaha Produk Berbasis Seni Tradisional Bantengan Di Malang Jawa Timur Endah Puspitosarie; Gatot Soebiyakto; Dharmayanti Pri Handini
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 9 No. 4 (2025): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

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Abstract

Bantengan art is a traditional art that developed in the Malang district of East Java Province. The popularity of art in society provides the potential for the development of art-based products. This article describes the potential for community service for the development of traditional Bantengan art-based product businesses. This potential is an opportunity for community service activities. Activities will benefit art groups and can support preservation efforts. Community service can be carried out to improve knowledge and skills with training methods. Provision of production equipment assistance and mentoring can be carried out for pioneering traditional Bantengan art-based product businesses.
An Empirical Study of the Effect of Tax Planning and Leverage on Company Value: Studi Empiris Pengaruh Tax Planning Dan Leverage Terhadap Nilai Perusahaan Roin Nur Rohmah; Untung Wahyudi; Khojanah Hasan; Muhammad Syafiq; Endah Puspitosarie
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 1 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

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Abstract

This study adopts a quantitative approach to evaluate the impact of tax planning on firm value, by examining tax avoidance, represented by the effective tax rate (ETR), and tax aggressiveness, measured by the book tax difference (BTD). This study also examines the leverage effect, proxied by the debt-to-equity ratio (DER), on firm value, measured by the price-to-book value (PBV) indicator, on 2020-2023 Indonesia Stock Exchange issuers listed. Observations includes 423 companies, selectively selected by purposive sampling technique. The secondary data used and obtained from annual financial reports available on the Indonesia Stock Exchange (IDX) official website. The data processing process was carried out using Eviews software version 13, which includes various stages of analysis such as descriptive statistics, model selection tests (the Chow test, the Hausman test, and the Lagrange multiplier test), to the final panel data regression hypothesis testing analysis, consisting of the r-square, the t, and the f-test. The research findings tax planning indicators, such as tax avoidance and tax aggressiveness, partially do not have a significant impact on company value. In contrast, leverage is statistically proven to have a significant impact on company value. However, when all three variables are tested simultaneously, the results indicate a significant influence on overall company value. It is recommended that companies integrate tax planning and leverage strategies into long-term financial planning and communicate these financial policies transparently to stakeholders, including investors, through annual reports and public exposures. This step aims to increase market confidence and company value in a sustainable manner.
Pengaruh Penerapan Konsep Basis Akuntansi Sektor Publik Dalam Rencana Anggaran Keuangan Daerah Pada Pemerintah Kota Malang Nurul Baity; Syamsul Bahri; Endah Puspitosarie
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the influence of the implementation of public sector accounting basis concepts, particularly cash basis and accrual basis, on the quality of regional financial budget planning in the Malang City Government. The background of this research is driven by the demand for regional financial reform through the application of accrual-based Government Accounting Standards (SAP) as mandated by Government Regulation No. 71 of 2010, which emphasizes the importance of transparency, accountability, and effectiveness in managing regional budgets (APBD). This research employs a quantitative approach using a survey method through questionnaires distributed to government officials directly involved in budget preparation. The data were analyzed using multiple linear regression to test the effect of independent variables on the dependent variable. The results show that the implementation of both cash basis and accrual basis has a significant influence, both partially and simultaneously, on the quality of regional budget planning. These findings affirm that consistent implementation of accounting bases in accordance with standards not only improves fiscal data accuracy but also strengthens transparent and accountable financial governance while supporting the effectiveness of regional development.
Pengaruh Penerapan Internet of Things (IoT), Good Governence dan Standar Akuntansi Pemerintah terhadap Akuntabilitas Laporan Keuangan pada Pemerintah Kota Malang Tahun 2021-2023 Vebiola Puspa Asa Pujangga; Endah Puspitosarie; Dwi Anggarani; Indah Dewi Nurhayati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3231

Abstract

This study aims to examine the influence of the implementation of the Internet of Things (IoT), principles of good governance, and the application of Government Accounting Standards (SAP) on the accountability of financial reporting in the Malang City Government during the period of 2021–2023. The research is grounded in the growing demand for more transparent, accountable, and efficient public financial management in the digital era. A quantitative approach was employed using survey methods targeting respondents directly involved in regional financial management. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables, IoT, good governance, and SAP have a significant impact on the accountability of financial reports, both simultaneously and partially. These findings highlight the critical role of technological innovation, sound governance practices, and adherence to accounting standards in building reliable and accountable financial reporting systems at the local government level. This study offers both theoretical and practical implications for the advancement of public financial policy through the integration of technology and good governance principles.
Analisis Keandalan Sistem Informasi Akuntansi Dalam Pengendalian Internal Kas di KSPPS BMT Maslahah Sidogiri Ahmad Daqiqi; Irfan Fatoni; Endah Puspitosarie; Indah Dewi Nurhayati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3232

Abstract

This study aims to analyze the reliability of the Accounting Information System (AIS) in supporting the effectiveness of internal cash control at KSPPS BMT Maslahah Sidogiri. The research focuses on four key indicators of system reliability: data accuracy, system security, information consistency, and access control, as well as their relationship with internal cash control principles such as segregation of duties, transaction authorization, proper documentation, and regular reconciliation. A descriptive qualitative approach was employed, with data collected through in-depth interviews, direct observation, and document analysis. Informants included the finance manager, accounting staff, IT personnel, and teller—individuals directly involved in system operations and cash management. The findings indicate that the AIS implemented at BMT Maslahah supports most internal control principles, particularly in transaction authorization and documentation. However, weaknesses were found in information consistency and access control due to insufficient technical training and suboptimal task separation. Thus, the system can be considered reasonably reliable but still requires improvements in several control aspects. These findings are expected to serve as a basis for evaluating and enhancing the accountability and security of cash management within Islamic cooperatives.
Penerapan Digitalisasi Pencatatan dan Pelaporan Keuangan untuk Meningkatkan Akuntabilitas (Studi Kasus pada KOGU Lawang) Raditya Maulana Hasjim; Indah Dewi Nurhayati; Endah Puspitosarie
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3262

Abstract

This study aims to analyze how digitizing financial recording and reporting systems can improve accountability, especially in the context of micro, small, and medium enterprises (MSMEs). The research was conducted at Kogu Lawang, a coffee shop that previously used manual recording methods in its financial management. The main issue faced was the lack of consistency and tracking of financial transactions, which hindered accurate and timely reporting. The method applied in this research was descriptive-qualitative, with data collection through interviews, direct observation, and documentation when the digital financial application named Akuntansiku was implemented. The selection of this application was based on its ability to meet the recording and reporting needs of SMEs, such as transaction recording, account classification, and the preparation of financial reports quickly. This application motivates entrepreneurs to be more careful in recording transactions directly, which were previously often delayed due to manual recording. Although they initially faced difficulties in adapting to the application and required internet access, this digital system is clearly more efficient and reliable than traditional methods. Overall, digitization in financial recording and reporting can be a strategic solution to improve transparency, tracking, and accountability in the MSME sector.
Analisis Efektivitas dan Efisiensi Pengelolaan Dana Desa Dalam Meningkatkan Kesejahteraan Masyarakat (Studi Kasus: Desa Dewa Djara Kabupaten Sumba Tengah Rambu Sedu Oyi; Sodik Sodik; Endah Puspitosarie
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3443

Abstract

Village Fund management holds a strategic role in supporting rural development and improving community welfare; however, in many areas, including Dewa Djara Village, Central Sumba, its effectiveness and efficiency remain a challenge. This study aims to answer the main question of how far the Village Fund is managed effectively and efficiently and how it impacts community welfare. Using a descriptive qualitative design combined with financial ratio analysis, data were collected through documentation of the Village Budget (APBDes) and interviews with village officials and residents. The findings reveal that Village Fund management in Dewa Djara Village is still ineffective due to the low achievement of development goals, while its efficiency is considered pseudo as it mainly results from low budget absorption rather than actual savings. The main obstacles include delayed disbursement, limited human resource capacity, lack of transparency, and low community participation. These results highlight the need for accountable, transparent, and participatory financial governance to ensure the Village Fund truly contributes to community welfare. This research recommends strengthening the capacity of village officials, implementing stricter oversight mechanisms, and encouraging broader community involvement, while also providing a basis for future studies on more sustainable village financial management strategies.
Accountability of Donation Receipts in Child Social Welfare Institutions: Akuntabilitas Penerimaan Donasi Di Lembaga Kesejahteraan Sosial Anak (LKSA) Robbani Singosari Malang Arum Kusuma Dewi; Syamsul Bahri; Endah Puspitosarie
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 2 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v10i2.520

Abstract

Donation-based non-profit organizations require a robust accountability system to maintain public trust and maintain the institution's sustainability. The Child Welfare Institution (LKSA) relies heavily on public donations to fund childcare, education, and development programs. Following the COVID-19 pandemic, the uncertainty of government assistance has increased reliance on individual donors, making accountability for donation receipts and management even more crucial. This study aims to analyze the implementation of accountability for donation receipts and management at LKSA Robbani Singosari, Malang Regency. The study used a qualitative descriptive approach, collecting data through in-depth interviews, observations, and documentation studies of financial records and activity reports. The results indicate that LKSA Robbani has implemented routine recording of donation receipts, e-receipt issuance, internal financial documentation, and publication of activity reports through social media. However, limitations remain in the preparation of structured and standardized periodic financial reports. Strengthening the reporting system and improving transparency mechanisms are recommended to increase donor trust and the institution's sustainability. This study contributes to the development of accountability practices in donation-based social institutions.
Co-Authors Ahmad Daqiqi Arum Kusuma Dewi Dharmayanti Pri Handini Dwi Anggarani Gatot Soebiyakto Indah Dewi Nurhayati Indah Dewi Nurhayati Irfan Fatoni Khojanah Hasan Muhammad Syafiq Nurul Baity Raditya Maulana Hasjim Rambu Sedu Oyi Roin Nur Rohmah Sodik Sodik Syamsul Bahri Untung Wahyudi Vebiola Puspa Asa Pujangga