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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 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 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 E-Coops-Day : Jurnal Ilmiah Abdimas
Ayunita Ajengtiyas Saputri Mashuri
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Impact of Implementing Revenue Recognition Based on Psak 72 in the COVID-19 Pandemic Period Ayunita Ajengtiyas Saputri Mashuri; Ratna Hindria Dyah Pita Sari
Journal Research of Social Science, Economics, and Management Vol. 1 No. 10 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1525.032 KB) | DOI: 10.59141/jrssem.v1i10.179

Abstract

This study was conducted to determine the effect of the application of PSAK 72 as well know as Revenue from contracts with customers. Financial performance using profitability ratios, which is proxied by Return on Assets. In this study, financial performance variables are used to find out more about companies implementing PSAK 72 during the covid 19 pandemic. The objects in this study are companies in the retail, telecommunications, real estate and contractor sectors listed in the IDX-Industrial Classification. The sample was selected using a purposive sampling technique so that the sample obtained was 127 samples during 2020 solely. The software or tool used to test the hypothesis is SPSS version 26. The results of this study result is There is no effect of the application of PSAK 72 in financial performance as measured by profitability ratios.  although the implementation of PSAK 72 shows no significant (negative) effect, however, the company has made efforts to prepare for the implementation of PSAK 72 in 2019 by organizing training for its employees and evaluations before finally implementing PSAK 72. Thus, that the implementation of 72 does not have a completely have no on the company's financial performance, this is because the implementation PSAK 72 coincided with the Covid-19 pandemic which also caused the company's revenue to decrease.
Company Size Moderated Audit Delay Determination on LQ45 Companies on the Indonesia Stock Exchange Ayunita Ajengtiyas Saputri Mashuri; Husnah Nur Laela Ermaya
Journal Research of Social Science, Economics, and Management Vol. 3 No. 2 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1608.555 KB) | DOI: 10.59141/jrssem.v3i02.187

Abstract

This study aims to observe the effect of Auditor switching, profitability, solvency, auditor quality on audit delay and firm size in its ability to moderate the effect of auditor switching, profitability, solvency and auditor quality on audit delay in LQ 45 companies listed on the IDX in the 2016-2018 period as research samples. This research is a quantitative research with multiple linear regression analysis technique and a special application of multiple linear, namely Moderated Regression Analysis (MRA) to measure the moderating variable. The research results obtained are simultaneously the profitability and moderating variables of firm size have an impact on audit delay. Meanwhile, based on the partial test, it shows that (1) Auditor switching has no a significant effect on audit delay (2) Profitability has a significant effect on audit delay, (3) Solvency has no a significant effect on audit delay, (4) Auditor Quality has no a significant effect on audit delay (5) Company size is not able to moderate the effect of Auditor switching on audit delay (6)Company size is able to moderate the effect of profitability on audit delay, (7) Company size is not able to moderate the effect of solvency. against audit delays (8) Company size is not able to moderate the effect of auditor quality against audit delays
Readiness to Implement PSAK 112 at Yayasan Wakaf Bangun Nurani Bangsa Nabila Fairuz Fatin; Krisno Septyan; Ayunita Ajengtiyas Saputri Mashuri
Journal of Islamic Economics Lariba Vol. 5 No. 2 (2019)
Publisher : Department of Islamic Economics, Islamic University of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol5.iss2.art3

Abstract

This research aims to know the readiness of implementation of PSAK 112 on Bangun Nurani Bangsa Waqf Foundation. The methods used in this research is qualitative method and also with phenomenology approach and paradigm interpretive. The research result show that the Bangun Nurani Bangsa Waqf Foundation is not ready to implement PSAK 112. Bangun Nurani Bangsa Waqf Foundation needs to make adjustments to some components of the financial statements. However, the constraints of lack of human resources and the lack of human resources for the financial sector need to be addressed by Bangun Nurani Bangsa Waqf Foundation.
Corporate Governance and Intellectual Capital: Impact on the Financial Performance of State-Owned Enterprises in Indonesia Husnah Nur Laela Ermaya; Ayunita Ajengtiyas Saputri Mashuri
Journal of Social Science Vol. 2 No. 5 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.86 KB) | DOI: 10.46799/jss.v2i5.194

Abstract

Using company size and leverage as control variables, this study aims to evaluate the influence of institutional ownership, an independent board of commissioners, an audit committee, and intellectual capital on financial performance. The population in this study is all state-owned companies registered with the Ministry of SOEs with a period of observation for 4 years, namely in 2016-2019. Purposive sampling was used in this study to collect samples, and a total of 164 samples were collected. The data analysis methods utilized in this study include descriptive statistical tests, classic assumption tests, and hypothesis testing utilizing multiple regression analysis by SPSS 25 version. According to the findings of this study, institutional ownership and intellectual capital have a substantial beneficial influence on financial performance, whereas the independent commissioner has a large negative effect on financial performance and the audit committee has no effect on financial performance.
Tax Morale: Kesadaran Pajak Generasi Muda sebagai Wujud Bela Negara Ratna Hindria Dyah Pita Sari; Ayunita Ajengtiyas Saputri Mashuri
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.119 KB) | DOI: 10.36418/syntax-literate.v7i5.7125

Abstract

Penelitian ini bertujuan untuk menguji bagaimana tax morale generasi muda Indonesia dalam memenuhi kewajiban perpajakannya pada saat generasi muda telah memenuhi syarat sebagai wajib pajak orang pribadi. Pada penelitian ini, menggunakan metode survey dengan sampel mahasiswa Strata 1 pada UPN Veteran Jakarta, UPN Veteran Yogyakarta, dan UPN Veteran Jawa Timur. Jumlah sampel penelitian adalah 499 mahasiswa dengan Teknik pemilihan sampel acak. Hasil penelitian menunjukkan bahwa norma sosial dan kepercayaan kepada pemerintah berpengaruh terhadap tax morale generasi muda. Hasil ini bertolak belakang dengan keadilan pajak tidak mampu mempengaruhi tax morale generasi muda.
PENERAPAN KAPITALISASI SEWA TERHADAP MANAJEMEN LABA Sita Ayu Samsiah; Ayunita Ajengtiyas Saputri Mashuri
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.16509

Abstract

This study aims to find out the effect of applying the mandatory capitalization lease on the application of PSAK 73 to earnings management practices. This quantitative study research uses secondary data on annual financial reports for all companies listed on the Indonesia Stock Exchange for the 2018-2021 period with the criteria for these companies disclosing an operating lease commitment and reporting minimum lease payments in the Notes to Financial Statements (CALK). The final total sample of companies is 37 companies with a total sample of 148. The data analysis technique in this study uses multiple linear regression using panel data regression and also uses a different test for the second hypothesis in this study where the data processing program used is software STATA v. 16. Based on the research results, it is found that the capitalization of leases proxied by lease liabilities has a significant negative effect on earnings management. Based on the results of the Wilcoxon test there are differences between before and after the application of capitalization leases to earnings management.
PENERAPAN KAPITALISASI SEWA TERHADAP MANAJEMEN LABA Sita Ayu Samsiah; Ayunita Ajengtiyas Saputri Mashuri
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.16509

Abstract

This study aims to find out the effect of applying the mandatory capitalization lease on the application of PSAK 73 to earnings management practices. This quantitative study research uses secondary data on annual financial reports for all companies listed on the Indonesia Stock Exchange for the 2018-2021 period with the criteria for these companies disclosing an operating lease commitment and reporting minimum lease payments in the Notes to Financial Statements (CALK). The final total sample of companies is 37 companies with a total sample of 148. The data analysis technique in this study uses multiple linear regression using panel data regression and also uses a different test for the second hypothesis in this study where the data processing program used is software STATA v. 16. Based on the research results, it is found that the capitalization of leases proxied by lease liabilities has a significant negative effect on earnings management. Based on the results of the Wilcoxon test there are differences between before and after the application of capitalization leases to earnings management.
Pengaruh cash holding, foreign ownership, struktur modal, dan perputaran modal kerja terhadap nilai perusahaan Roza, Fania Devara; Mashuri, Ayunita Ajengtiyas Saputri
Jurnal STEI Ekonomi Vol 32 No 2 (2023)
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.v32i02.1097

Abstract

This study aims to determine the effect of cash holding, foreign ownership, capital structure, and working capital turnover on the firm value. The population used in the study was consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2019-2021 with sample selection based on several criteria that have been set. The Data used in the study is quantitative data obtained from the company's annual report. Data analysis techniques using multiple linear regression processed using STATA version 14. The results showed that cash holding has a positive effect on the firm value, foreign ownership has a negative effect on the firm value, capital structure does not positively affect the firm value and working capital turnover does not positively affect the firm value.
The Influence of Accounting Understanding, Use of Accounting Information Systems and Educational Level on the Quality of Village Government Financial Reporting Information in Kundur District Praptiningsih; Mashuri, Ayunita Ajengtiyas Saputri; Fitri Yetty
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 3 (2023): November 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i3.87

Abstract

The purpose of this study was to determine whether understanding of accounting, utilization of accounting information systems and educational level affect the quality of financial reporting information. This research was conducted in village government in Kundur District, namely Sungai Ungar Village, Sungai Sebesi Village and Lubuk Village. This type of research is quantitative, by distributing questionnaires to village officials as many as 62 respondents. All village apparatus in Kundur subdistrict, totaling 62 village apparatus. Data analysis in this study used descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis and hypothesis testing was carried out using IBM SPSS 26 and Microsoft Excel 2010. The results of this study shows that the accounting understanding variable has a positive effect on the quality of financial reporting information, the accounting information system utilization variable has a positive effect on the quality of financial reporting information and the education level variable has a positive effect on the quality of financial reporting information.
THE DETERMINATION ACCOUNTING CONSERVATISM IN THE INDONESIA BANKING SECTORS Saputri Mashuri, Ayunita Ajengtiyas; Praptiningsih
Jurnal Akuntansi Trisakti Vol. 11 No. 1 (2024): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v11i1.19428

Abstract

The objective of study is to analyze the significant influence of growth opportunities, bonus plans, political costs, tax incentives and CEO pensions on accounting conservatism in banking sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period.. This research uses secondary data in the form of annual reports and company financial reports with a research sample of 43 banking companies. The analytical method used is panel data regression analysis with SPSS version 14 data processing tools. The results of this research shows growth opportunities, bonus plans, political costs and CEO retirement do not have a significant effect on accounting conservatism. Otherwise, tax incentives have a significant effect on accounting conservatism.
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 Fania Devara Roza Fitri Yetty Ghefira Nur Annisa Haikal Rafif Ilhamsyah Hasan, Najwa Salsabila Hesti Rosdiana 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 Rahmasari Fahria Ratna Hindria Dyah Pita Sari Roza, Fania Devara Sita Ayu Samsiah Sri Wulandari Syari, Amellya Yunita Syawalita, Naia Tri Siswantini Yasmin, Gina Mutiara Yuni Hariyanti Ziliwu, Dela Benita