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<![CDATA[Efektivitas Pengendalian Internal Pemungutan Pajak Reklame Pada Unit Pelayanan Pemungutan Pajak Daerah Kelapa Gading ]]>
<![CDATA[Josua Rolamdo]]>;
<![CDATA[Ni Putu Eka Widiastuti]]>;
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>
<![CDATA[ Jurnal Indonesia Sosial Sains Vol. 2 No. 07 (2021): Jurnal Indonesia Sosial Sains ]]>
Publisher : <![CDATA[CV. Publikasi Indonesia ]]>
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DOI: 10.59141/jiss.v2i07.364
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui sistem dan prosedur pemungutan pajak dalam mendukung upaya pengendalian internal yang baik pada UPPPD Kelapa Gading. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan menggunakan pendekatan etnometodelogi guna mengeksplorasi mengenai pemahaman dari para aktor atas keterlibatan langsung dalam proses pemungutan pajak reklame dengan menggunakan paradigma interpretif. Fokus penelitian ini meliputi sistem dan prosedur pemungutan pajak reklame, unsur-unsur pengendalian internal, komponen pengendalian internal. Data penelitian berupa data primer yang diperoleh melalui wawancara, observasi dan dokumentasi. Sedangkan data sekunder berupa tujuan dan realisasi penerimaan pajak iklan, berbagai peraturan daerah maupun peraturan gubernur. Hasil penelitian ini menunjukkan bahwa pengendalian intern UPPPD Kelapa Gading pemungutan pajak reklame efektif. Penggunaan sistem informasi manajemen reklame dapat membantu pegawai dalam memantau dan mengetahui wajib pajak yang masih menunggak pajak. Namun masih terdapat beberapa komponen pengendalian yang kurang maksimal.]]>
<![CDATA[Determinants of Tax Avoidance and Audit Quality as a Moderating Variable ]]>
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 1 (2023): January 2023 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v4i1.661
<![CDATA[Taxes is The largest contribution for every country financial forecast. The Government maximizes their effort to be able increasing taxes, in order to accomplish the needs of their people. Companies are one of the biggest expenses of country need to be able to be financed. As a result, the government's efforts can create conflicts and it is not in line with the company's goals it self. The company will try to do a tax avoidance scheme in order to reduce the amount of the tax burden, however it will trigger various problems. Agency theory that can solve those problems that arise, from company as an agent. There are factors impact on tax avoidance, it consists of institutional ownership and corporate social responsibility. Audit quality is taken as a moderating variable, in analyzing the effect between the two independent variables, either strengthens or weakness. This type of research is quantitative research that uses the company's annual report as sources data. The sample in this study amounted to 43 mining companies listed on the Indonesia Stock Exchange in 2017-2019 and were selected based on purposive sampling technique. The results of data testing show that institutional ownership has no significant positive effect on tax avoidance, while corporate social responsibility has a significant positive effect on tax avoidance. Audit quality is showed to be able to weaken the influence of institutional ownership on tax avoidance and strengthen the influence of corporate social responsibility on tax avoidance.]]>
<![CDATA[Impact of Implementing Revenue Recognition Based on Psak 72 in the COVID-19 Pandemic Period ]]>
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>;
<![CDATA[Ratna Hindria Dyah Pita Sari]]>
<![CDATA[ Journal Research of Social Science, Economics, and Management Vol. 1 No. 10 (2022): Journal Research of Social Science, Economics, and Management ]]>
Publisher : <![CDATA[Publikasi Indonesia ]]>
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DOI: 10.59141/jrssem.v1i10.179
<![CDATA[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.]]>
<![CDATA[Company Size Moderated Audit Delay Determination on LQ45 Companies on the Indonesia Stock Exchange ]]>
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>
<![CDATA[ Journal Research of Social Science, Economics, and Management Vol. 3 No. 2 (2023): Journal Research of Social Science, Economics, and Management ]]>
Publisher : <![CDATA[Publikasi Indonesia ]]>
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DOI: 10.59141/jrssem.v3i02.187
<![CDATA[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]]>
<![CDATA[Pemanfaatan Aplikasi Sistem Informasi Akuntansi untuk Mempermudah Pembukuan pada UMKM Kota Depok ]]>
<![CDATA[Husnah Nur Laela Ermaya]]>;
<![CDATA[Rahmasari Fahria]]>;
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>
<![CDATA[ E-Coops-Day Vol. 4 No. 1 (2023): E-coops-day : Jurnal Ilmiah Abdimas ]]>
Publisher : <![CDATA[LPPM Universitas Koperasi Indonesia ]]>
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DOI: 10.55904/ecoopsday.v4i1.3096 for articles
<![CDATA[Lack of knowledge and lack of socialization regarding the application of accounting information systems (SIA) is still one of the things that SMEs complain about in the Cemal Cemil Corner community in Depok City. The results of observations and preliminary interviews conducted by the PKM team show that there are still many MSME actors who do not understand and can utilize accounting information system applications to facilitate their bookkeeping. Good bookkeeping is often ignored by MSME actors, this will certainly have a negative impact on the development of their business. The purpose of this activity is to provide training and assistance to MSME actors, especially in the Cemal Cemil Corner community in Depok city. The implementation method for this activity begins with observing and interviewing as well as training and direct assistance to all activity participants. The results of this activity indicate that MSME actors have begun to understand the importance of accounting information system applications, and how to utilize accounting information system applications so that they can be applied and useful in their business activities.]]>
<![CDATA[Readiness to Implement PSAK 112 at Yayasan Wakaf Bangun Nurani Bangsa ]]>
<![CDATA[Nabila Fairuz Fatin]]>;
<![CDATA[Krisno Septyan]]>;
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>
<![CDATA[ Journal of Islamic Economics Lariba Vol. 5 No. 2 (2019) ]]>
Publisher : <![CDATA[Department of Islamic Economics, Islamic University of Indonesia ]]>
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DOI: 10.20885/jielariba.vol5.iss2.art3
<![CDATA[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.]]>
<![CDATA[Corporate Governance and Intellectual Capital: Impact on the Financial Performance of State-Owned Enterprises in Indonesia ]]>
<![CDATA[Husnah Nur Laela Ermaya]]>;
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>
<![CDATA[ Journal of Social Science Vol. 2 No. 5 (2021): Journal of Social Science ]]>
Publisher : <![CDATA[Syntax Corporation Indonesia ]]>
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DOI: 10.46799/jss.v2i5.194
<![CDATA[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.]]>
<![CDATA[Tax Morale: Kesadaran Pajak Generasi Muda sebagai Wujud Bela Negara ]]>
<![CDATA[Ratna Hindria Dyah Pita Sari]]>;
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>
<![CDATA[ Syntax Literate Jurnal Ilmiah Indonesia ]]>
Publisher : <![CDATA[Syntax Corporation ]]>
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DOI: 10.36418/syntax-literate.v7i5.7125
<![CDATA[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.]]>
<![CDATA[PENERAPAN KAPITALISASI SEWA TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Sita Ayu Samsiah]]>;
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v23i2.16509
<![CDATA[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.]]>
<![CDATA[PENERAPAN KAPITALISASI SEWA TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Sita Ayu Samsiah]]>;
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v23i2.16509
<![CDATA[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.]]>
