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All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang MEDIA EKONOMI & TEKNOLOGI INFORMASI Jurnal Dinamika Akuntansi Jurnal Penelitian Ekonomi dan Bisnis MEDIA Proceeding SENDI_U JOURNAL OF APPLIED ACCOUNTING AND TAXATION MUTIARA MADANI Abdimasku : Jurnal Pengabdian Masyarakat Akuntansi'45 : Jurnal Ilmiah Akuntansi Empowerment: Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Abdi Makarti E-Amal: Jurnal Pengabdian Kepada Masyarakat
Anna Sumaryati
Universitas Dian Nuswantoro
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MEMBANGUN PEMAHAMAN PAJAK BAGI PELAKU USAHA MIKRO, KECIL DAN MENENGAH DI SEMARANG Hermawan Triono; Juli Ratnawati; Anna Sumaryati; Enny Susilowati Mardjono
ABDI MAKARTI Vol 1, No 2 (2022): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.016 KB) | DOI: 10.52353/abdimakarti.v1i2.359

Abstract

Understanding tax regulations is a fundamental obligation for all taxpayers, including SMEs. Taxpayers have a tendency to be disobedient when they do not understand tax regulations. SMEs must understand the concept of tax, calculate tax correctly, pay tax on time, and report tax return. Therefore, assistance and training regarding the fulfilment obligations for SMEs are necessary to improve their understanding and compliance. This community service aims to assist and provide training on tax calculation to SMEs in Jomblang, Semarang. The method is by doing presentations, training in calculating tax and consulting conducted by lecturers who have competence in the field of taxation. The results of the training show that SMEs finally understand the tax concept and are willing to carry out their tax obligations.
Pengaruh Ukuran Perusahaan, Beban Pajak Tangguhan, Aset Pajak Tangguhan, Perencanaan Pajak, Dan Leverage Terhadap Manajemen Laba Tutut Tribuana Wati; Anna Sumaryati
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 10 No 1 (2022): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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

Abstract

Kajian ini bermaksud mengidentifikasi dampak ukuran perusahaan, beban pajak tangguhan, aset pajak tangguhan, perencanaan pajak, dan leverage pada manajemen laba. Obyek dari kajian ini yaitu perusahan manufaktur yang terhimpun di BEI di periode 2017-2019. Kajian ini memakai pendekatan deskriptif kuantitatif. Dalam pengambilan sempel pada kajian ini memakai teknik purposive sampling. Atas dasar patokan yang telah disepakati terdapat 38 perusahaan manufaktur yang terhimpun di BEI periode 2017-2019. Teknik kajian data yang dipakai ialah uji asumsi klasik, uji signifikansi, koefesien determinasi, dan kajian regresi linier berganda. Hasil kajian ini memaparkan ukuran perusahaan berpengaruh positif pada pengelolaan laba, beban pajak tangguhan tak berdampak positif pada manajemen laba, aset pajak tangguhan tak berdampak positif pada manajemen laba, perencanaan pajak berdampak positif pada manajemen laba sedangkan, leverage tak berdampak positif pada manajemen laba.
The Role of Audit Committee Supervision on Integrated Reporting Relationship and Firm Value Zaky Machmuddah; Anna Sumaryati; Muchammad Syafrudin
Journal of Applied Accounting and Taxation Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i2.4444

Abstract

This study aims to find empirical evidence of the role of the audit committee and audit committee activities in moderating the effect of integrated reporting on firm value. WarpPLS version 7.0 is used as an analytical tool by using a sample of manufacturing companies listed on the Indonesian stock exchange for five years of observation, from 2016 to 2020, to obtain 150 observational data. The results of the study indicate that integrated reporting influences firm value. Likewise, the role of the audit committee and the activities of the audit committee, as proxied by the number of audit committee meetings, moderated the effect of integrated reporting on firm value. The limitation of this research is that the value of R2 is still low at 22%. Therefore, it is still possible to modify this research by changing the research variables used for further study. The implication of this research is the importance of the supervisory role of the audit committee in implementing integrated reporting to increase firm value.
PENGARUH SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN ( STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2020) Anna Sumaryati; Novreza Putra Satoto
AKUNTANSI 45 Vol. 1 No. 2 (2020): November : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v1i2.565

Abstract

Penelitian ini bertujuan untuk menguji bagaimana pengaruh yang ditimbulkan oleh pengungkapan kinerja ekonomi, pengungkapan kinerja lingkungan dan pengungkapan kinerja sosial terhadap kinerja keuangan. Jenis Penelitian ini merupakan penelitian kuantitatif. Populasi yang diambil dari pada penelitian ini yaitu perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2017-2020. Sampel yang dapat dihasilkan pada penelitian ini sejumlah 98 data. Metode yang dipakai pada penelitian ini yaitu metode purposive sampling. Alat analisis dalam penelitian ini menggunakan SPSS. Hasil pada penelitian menunjukan bahwa pengungkapan kinerja ekonomi berpengaruh positif signifikan terhadap kinerja keuangan, pengungkapan kinerja lingkungan tidak berpengaruh terhadap kinerja keuangan dan pengungkapan kinerja sosial berpengaruh negatif terhadap kinerja keuangan. Implikasi pada penelitian ini yaitu dapat berguna untuk mengetahui pengaruh apa yang akan terjadi antara laporan keberlanjutan dengan bagaimana perusahaan menghasilkan keuntungan yang berkaitan dengan kinerja keuangan perusahaan.
Peningkatkan Keberlangsungan Usaha UMKM KIKA Melalui Pelaporan Keuangan dan Pengelolaan Produk Sisa Anna Sumaryati; Kusni Ingsih; Hayu Wikan Kinasih
Empowerment: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2023): MARET 2023
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/empjcs.v2i2.381

Abstract

UMKM KIKA as an Small Medium Enteprise which was formed at the initiative of one of the residents who saw potential in the community around Bulu Lor village, Semarang City. The business has been engaged in is in the form of food processing, such as traditional cakes, pastries and cakes. Through the pre-survey activities carried out, several problems were found that were of concern and needed to be provided with solutions. Solutions related to product innovation will be provided through training on making derivative products from the remaining products produced by UMKM KIKA. Thus, it will minimize the waste costs that arise from the product. Apart from that, training is also carried out related to the preparation of financial reports. The method of implementing activities is carried out in three stages, including surveys, implementation, and evaluation. Based on the evaluation results it is known that 80% of UMKM KIKA members are interested in preparing financial reports, and 100% are interested in managing leftover raw materials into new products.
The Role of Institutional Ownership in Detecting Fraudulent Financial Reporting: Fraud Heptagon Model Analysis Devina Putri Indra Satata; Imang Dapit Pamungkas; Anna Sumaryati; Bambang Minarso
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 1 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.1.2024.37-47

Abstract

This study investigates the impact of seven factors: pressure, opportunity, rationalization, capability, arrogance, ignorance, and greed on Fraudulent Financial Reporting using the Fraud Heptagon model analysis, with Institutional Ownership and the Audit Committee as moderating variables. Focused on state-owned enterprises in Indonesia from 2018 to 2022, purposive sampling yielded 141 samples. Employing regression analysis through Warp PLS software version 8.0, results indicate that opportunity, capability, and ignorance negatively affect fraudulent financial reporting, suggesting potential mitigating roles. Conversely, pressure, rationalization, arrogance, and avarice positively impact Fraudulent Financial Reporting. Notably, institutional ownership moderates the correlation between Greed on fraudulent financial reporting. These findings contribute insight into the dynamics of Fraudulent Financial Reporting activity, emphasizing the need for a comprehensive understanding and strong control mechanisms to effectively prevent Fraudulent Financial Reporting.
MANAJEMEN OPERASIONAL DAN DIGITALISASI PADA ORGANISASI KARANG TARUNA DI GUNUNGPATI KOTA SEMARANG Dian Indriana Hapsari; Imang Dapit Pamungkas; Anna Sumaryati; Entot Suhartono; Retno Indah Hernawati; Ririh Dian Pratiwi
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i1.1213

Abstract

Karang Taruna adalah Organisasi Sosial wadah pengembangan generasi muda yang tumbuh dan berkembang atas dasar kesadaran dan tanggung jawab sosial dari, oleh dan untuk masyarakat terutama generasi muda di wilayah desa/ kelurahan dan terutama bergerak di bidang usaha kesejahteraan social. Tujuan dari diadakannya kegiatan pengabdian kepada masyarakat ini adalah untuk menemukan solusi masalah yang muncul dari Karang Taruna “TUNAS” yang berada di wilayah Kecamatan Gunungpati Kota Semarang. Hasil dari kegiatan ini ternyata mampu memberikan dampak positif bagi para peserta yaitu anggota dari Karang Taruna yang mana dengan adanya kegiatan pelatihan yang sering diikuti akan semakin banyak ilmu pengetahuan yang digali terutama kemampuan managerial dan digitalisasi sitem dan peningkatan kualitas SDM Karang Taruna Tunas untuk memunculkan jiwa kewirausahaan pada generasi muda
Co-Authors ., Riska Bambang Minarso, Bambang Devina Putri Indra Satata Dian Indriana Hapsari Dwiarso Utomo Entot Suhartono Hayu Wikan Kinasih Hayu Wikan Kinasih Hermawan Triono Imang Dapit Pamungkas Juli Ratnawati Kunco Teguh Wijayanto Kusni Ingsih Machmuddah, Zaky Muchamad Aprillia Salas Muchammad Syafrudin Novreza Putra Satoto Pratiwi, Ririh Dian Retno Indah Hernawati Ririh Dian Pratiwi Tutut Tribuana Wati