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All Journal Monex: Journal of Accounting Research E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Kajian Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Pendas : Jurnah Ilmiah Pendidikan Dasar Profita : Komunikasi Ilmiah dan Perpajakan JURNAL AKUNIDA JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Equity Akurasi : Jurnal Studi Akuntansi dan Keuangan Syntax Idea SABDAMAS Ilomata International Journal of Tax and Accounting Jurnal STEI Ekonomi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bakti Masyarakat Indonesia Journal of Social Science Jurnal Syntax Transformation NERACA : JURNAL AKUNTANSI TERAPAN E-Coops-Day : Jurnal Ilmiah Abdimas Pengmasku Batara Wisnu : Indonesian Journal of Community Services Akuntansiku Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Journal of Islamic Economics Lariba Jurnal Indonesia Sosial Sains Journal Research of Social Science, Economics, and Management Journal of Social Science Sinergi International Journal of Accounting and Taxation Equity Jurnal Pengabdian Masyarakat Inovasi Indonesia
Ayunita Ajengtiyas Saputri Mashuri
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

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The Impact of Operating Lease Capitalization on Financial Statements in Indonesia Lisa Anggraini; Ayunita Ajengtiyas Saputri Mashuri; Husnah Nur Laela Ermaya
Jurnal Syntax Transformation Vol 3 No 02 (2022): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v3i2.514

Abstract

PSAK 73 is a new accounting standard that introduces a single accounting model for lessees, namely recording their rental activities as capital leases. This study aims to determine the impact of operating lease capitalization on financial statements. This research is a type of quantitative research using secondary data in the form of annual reports and company financial statements. The object of this research is a company listed on the Indonesia Stock Exchange for the period 2018-2019 which discloses the value of future minimum lease payments on operating leases in the financial statements. Data analysis methods include descriptive statistical testing and Wilcoxon signed-rank test. The results show that operating lease capitalization has a significant effect on unrecorded lease liability, unrecorded lease assets, equity, and financial ratios. Also, empirical evidence shows that there are tax savings from operating lease capitalization
Pengaruh Koneksi Politik, Transfer Pricing, dan Strategi Bisnis terhadap Agresivitas Pajak Dimoderasi dengan Sales Growth Cholva Dian Susanti S.; Ayunita Ajengtiyas Saputri Mashuri; Ekawati jati Wibawaningsih
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v14i1.011

Abstract

This research use quantitative method to find out the influences of political connections, transfer pricing, and business strategies on tax aggressiveness moderated by sales growth. Tax aggressiveness are measured using the cash effective tax rate (CETR) as a proxy, while political connections, transfer pricing, and business strategies are measured using a variable dummy. Meanwhile, sales growth as a moderator is measured by the sales growth ratio. Researchers selected all companies listed on the Indonesia Stock Exchange (BEI) from 2017 to 2019 as population research. The sample data observed were 260 sample data obtained through non-probability sampling, namely the purposive sampling method. The regression analysis of the panel data hypothesis testing used in this study and processed using STATA 16. The test results obtained include, (1) political connections, transfer pricing, and business strategies simultaneously have a significant influences on tax aggressiveness (2) sales growth are unable to strengthen or weaken political connections, transfer pricing, and business strategies influences to tax aggressiveness.
Pengaruh Pajak, Profitabilitas, dan Kepemilikan Asing terhadap Keputusan Transfer Pricing Juang Prasetio; Ayunita Ajengtiyas Saputri Mashuri
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 5, No 1 (2020): Oktober
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v5i1.191

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pajak, Profitabilitas, dan Kepemilikan Asing Terhadap Keputusan Transfer Pricing. Penelitian ini menggunakan seluruh perusahaan manufaktur  yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2018. Pemilihan sampel data ditentukan dengan menggunakan metode purposive sampling sehingga terkumpul sebanyak 26 perusahaan manufaktur sebagai sampel penelitian. Pengujian hipotesis yang digunakan adalah Analisis Regresi Logistik dengan program SPSS 25 dan tingkat pengaruh signifikan  5% (0,05). Hasil dari pengujian ini menunjukan bahwa (1) tidak terdapat pengaruh Pajak yang diukur dengan cash effective tax rate (CETR) terhadap Transfer Pricing dengan tingkat signifikan sebesar 0,588  lebih besar dari taraf yang ditentukan α = 0,05, (2) tidak terdapat pengaruh antara Profitabilitas yang diukur dengan return on total assets (ROA) terhadap Transfer Pricing  dengan tingkat signifikansi sebesar 0,161 lebih besar dari taraf yang ditentukan α = 0,05, (3) terdapat pengaruh antara Kepemilikan Asing berdasarkan pada besarnya kepemilikan saham asing yang melebihi 20% terhadap Transfer Pricing  dengan tingkat signifikansi sebesar 0,008 lebih kecil dari taraf yang ditentukan α = 0,05. 
The Influence of Environmental Performance, Environmental Cost and ISO 14001 on Financial Performance in Non-Financial Companies Listed on the Indonesia Stock Exchange Husnah Nur Laela Ermaya; Ayunita Ajengtiyas Saputri Mashuri
Neraca : Jurnal Akuntansi Terapan Vol 1, No 2: April 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v1i2.857

Abstract

This study aims to determine the effect of Environmental Performance, Environmental Costs and ISO 14001 on Financial Performance. The independent variable in this study was Environmental Performance measured by using PROPER, Environmental Costs measured by environmental costs incurred by companies, ISO 14001 measured by a dummy with a weight of 1 for companies that have ISO 14001 certification and 0 for and vice versa. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 3 years, 2016- 2018, using a sampling method that is purposive sampling and the total sample obtained is 23 sample companies per year, 2 outlier samples , so that the total sample obtained in this study was 67 samples. The results of this study indicate that environmental performance has a significant positive effect on financial performance, environmental costs have a significant negative effect on financial performance, and ISO 14001 doesn't effect on financial performance.
PENINGKATAN KUALITAS PENYUSUNAN LAPORAN KEUANGAN MANUAL MENJADI DIGITALISASI AKUNTANSI SEDERHANA PADA PELAKU UMKM DI KABUPATEN SERANG Ayunita Ajengtiyas Saputri Mashuri; Husnah Nur Laela Ermaya
Jurnal Bakti Masyarakat Indonesia Vol 4, No 1 (2021): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v4i1.9501

Abstract

The results of observations made in the field show that, both manual and computerized accounting records cannot be applied properly to MSME players due to the absence of sufficient human resources to support the implementation of digitalized accounting both using mobile gadgets and computerized accounting. This expertise is needed to increase the skills of MSME entrepreneurs in developing their respective businesses. Therefore, this service is focused on training MSME players for training on digitizing accounting using accounting application software (SiApik and Zahir Simply) in Serang Regency. The stages carried out in the following abdimas activities are: 1) providing scientific training on accounting both manual and SiApik and Zahir Simply to prospective SMEs, 2) provide teaching to MSME actors knowledge and skills in the field of accounting, 3) carry out continuous monitoring and assistance to prospective MSME actors so that the accounting learning process, both manual and zahir accounting, can run well in the environment of MSME actors in Serang Region. The number of participants is 23 people. This community service activities have been carried out well through Webinar using Google Meet media and have been have been held on two days, 18 to 19 July 2020ABSTRAK:Dalam hasil observasi yang dilakukan di lapangan menunjukkan bahwa, pencatatan akuntansi baik secara manual maupun komputerisasi masih belum dapat diterapkan dengan baik pada para pelaku UMKM dikarenakan tidak adanya sumber daya manusia yang cukup mendukung dalam implementasi penerapan akuntansi secara digitalisasi baik dengan menggunakan gadget mobile dan komputerisasi akuntansi. Keahlian ini sangat diperlukan untuk menambah keterampilan para pelaku usaha UMKM dalam mengembangkan usaha masing-masing para pelaku usaha. Oleh karena itu kegiatan pengabdian difokuskan pada pelatihan para pelaku UMKM untuk pelatihan digitalisasi akuntansi dengan menggunakan software aplikasi akuntansi (SiApik dan Zahir Simply) di Kabupaten Serang. Tahapan-tahapan yang dilakukan dalam kegiatan abdimas berikut adalah: 1) memberikan pelatihan keilmuan tentang akuntansi baik manual maupun SiApik dan Zahir Simply kepada para calon pelaku UMKM, 2) memberikan pengajaran terhadap para pelaku UMKM pengetahuan dan ketrampilan dalam bidang Akuntansi, 3) melakukan pemantauan dan pendampingan yang berkesinambungan terhadap para calon pelaku UMKM hingga proses pembelajaran akuntansi baik secara manual maupun zahir accounting dapat berjalan dengan baik di lingkungan pelaku UMKM di Kabupaten Serang. Jumlah peserta adalah sebanyak 23 orang. Kegiatan pengabdian masyarakat telah terlaksana dengan baik melalui Webinar dengan menggunakan media Google Meet dan telah dilaksanakan hanya dalam 2 hari yaitu pada tanggal 18 dan 19 Juli 2020
Pengaruh Agrevitas Pajak dan Media Exposure terhadap Pengungkapan Corporate Social Responsibility dengan Profitabilitas sebagai Variabel Moderasi Ayunita Ajengtiyas Saputri Mashuri; Husnah Nur Laela Ermaya
Jurnal Ekonomi Vol 29 No 01 (2020): [Jurnal STEI Ekonomi - JEMI] Vol. 29 No.01 (Juni - 2020)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v29i01.236

Abstract

Abstract - Social and Environmental Responsibility must be owned by the company in generating profits. CSR disclosure has several factors, including the factors of tax aggressiveness, media exposure and profitability. This research is a quantitative study that aims to determine the effect of Tax Aggressiveness, Media Exposure on Disclosure of Corporate Social Responsibility (CSR) with moderated profitability. The population used in this study are industrial companies in the consumer goods sector which were listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. By using purposive sampling method, 80 companies were obtained as research samples. The analytical method used in this study is multiple linear regression. In this study also includes the classical assumption test that is normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. The results of this study indicate that (1) Tax Aggressiveness has a significant effect on CSR Disclosures (2) Media Exposure has a significant effect on CSR disclosure and (3) profitability is able to strengthen and weaken tax aggressiveness and media exposure in influencing Corporate Social Responsibility disclosure.
MODERASI PROFITABILITAS PADA PENGARUH AGRESIVITAS PAJAK DAN LEVERAGE TERHADAP CORPORATE SOCIAL RESPONSIBILITY Ayunita Ajengtiyas Saputri Mashuri
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 15 No. 1 (2020): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (680.551 KB) | DOI: 10.25105/jipak.v15i1.6233

Abstract

This study uses quantitative research that aims to see whether tax aggressiveness and leverage have an effect on the disclosure of Corporate Social Responsibility (CSR) with profitability as variable moderation. This study was use a manufacturing company within sub-sector of consumer goods industry listed on the “Indonesia Stock Exchange. Samples were selected by purposive sampling and collected 16 companies of consumer goods industry sub-sectors during 2014-2018 research datas period. Testing the hypothesis in this  study using “Multiple Linear Regression Analysis with” a significance level of 5% (0.05). The results of this study indicates that;(1) Tax aggressiveness “has a significant effect on” CSR disclosure, (2) “Leverage does not have a significant effect on CSR disclosure”, (“3) Profitability measured using Return on Assets (ROA”) is able to strengthen Tax Aggressiveness and unable to strengthen leverage to influence CSR disclosure. Tax aggressiveness and leverage and profitability variables as moderating variables can explain the CSR disclosure variable by 52.1%.
Sosialisasi dan Edukasi Produk Keuangan Syariah Bagi Penguatan UMKM di Cinere Depok Faisal Marzuki; Faizi Faizi; Ayunita Ajengtiyas Saputri Mashuri
Batara Wisnu : Indonesian Journal of Community Services Vol. 2 No. 3 (2022): Batara Wisnu | September - Desember 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v2i3.111

Abstract

MSME players in Indonesia must be literate in information on Islamic financial products, the number of which is very varied and complex. For example, the financing of Mudharabah, Musyarakah, Istisna', Salam, Ijarah, Qard, Rahn, and so on (Zaini et al., 2019). The complexity of this sharia contract must be massively and systematically socialized to our MSME actors, which are very large in number. The goal is not only to improve the quality of Islamic financial literacy, but also as a means of obtaining convenience in obtaining complete and useful information about the availability of Sharia financing products and the application mechanism in obtaining this service so that the needs of capital fulfillment, business development for MSMEs or other consumptive needs can be met with sharia schemes in accordance with Islamic principles (Faizi & Shuib,   2021). Information like this has not been obtained by the public, especially MSME actors
Pengaruh Materialitas, Etika Auditor dan Independensi Auditor Terhadap Opini Audit Haikal Rafif Ilhamsyah; Anita Nopiyanti; Ayunita Ajengtiyas Saputri Mashuri
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.410

Abstract

Thisxresearchzisxusingxquantitivezstudyzaimedxtossee whatever theresare the effect ofsmateriality, auditor ethics and auditor independence on thesprovision of giving auditsopinion. This study uses primary data with respondents are senior auditors working in accountant publik firm in the DKI Jakarta. Testing the hypothesis in the study was used Multiple Linier Regression Analysys using SPSS analisys tool with a significant level of 5% (0,05). The Result of these test indicate that (1) there is significant influence materiality on provision of audit opinion, (2) there is no significant influence auditor ethics on provision of audit opinion, (3) there is no significant influence auditor independence on provision of audit opinion
DETERMINANTS OF FINANCIAL STATEMENTS INTEGRITY IN COMPANY INDEX KOMPAS 100 Ayunita Ajengtiyas Saputri Mashuri; Husnah Nur Laela Ermaya; Rahmasari Fahria
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i1.15820

Abstract

This study aims to empirically examine the effect of independent commissioners, audit committees, KAP size, and intellectual capital, on the integrity of financial statements. This study uses a population of companies with the Kompas 100 index listed on the Indonesia Stock Exchange in the 2018-2021 period. This study uses quantitative methods with data obtained from the company's financial statements and company annual reports or using secondary data. The samples in this study were 40 companies using purposive sampling. The techniques used in analyzing the research data are model specification using multiple regression tests, using the EViews as tools. The results of the study show that (1) independent commissioners have an impact on the integrity of financial statements, (2) the audit committee has no impact on the integrity of financial statements, (3) PAF size has no significant impact on the integrity of financial statements, (4) Intellectual Capital does not have significant impact on the integrity of financial statements.
Co-Authors Adeliawan, Inaya Alfarissi, Fadhil Anda Dwiharyadi Anisa Anisa Anita Nopiyanti Annisa, Ghefira Nur Annisa, Siti Nur Aprilyani, Vanesa Aqilla, Hafsah Arkaan, M. Faturrohman Cholva Dian Susanti S. Ekawati Jati Wibawaningsih Fahria, Rahmasari Faisal Marzuki Faizi Fitri Yetty Ghefira Nur Annisa Haikal Rafif Ilhamsyah Hasan, Najwa Salsabila Humaira, Naffry Husnah Nur Laela Ermaya Husnah Nur Laela Ermaya Ilhamsyah, Haikal Rafif Josua Rolamdo Juang Prasetio Krisno Septyan Lidya Primta Surbakti Lisa Anggraini Nabila Fairuz Fatin Nanda, Rafilah Eka Ni Putu Eka Widiastuti Nur Laela Ermaya , Husnah Pardede, Christina Pipit Meinda Pratiwi Praptiningsih Praptiningsih, Praptiningsih Rafli, Muhammad Rahmasari Fahria Rahmasari Fahria Ratna Hindria Dyah Pita Sari Rosdiana, Hesti Roza, Fania Devara Sita Ayu Samsiah Sri Wulandari Syari, Amellya Yunita Syawalita, Naia Tri Siswantini Yasmin, Gina Mutiara Yuni Hariyanti Ziliwu, Dela Benita