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All Journal Bulletin of Electrical Engineering and Informatics Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Economics and Digital Business Review INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi dan Keuangan Indonesia Asian Journal of Economics and Business Management Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pemberdayaan Umat E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Studi Pemerintahan dan Akuntabilitas Journal of Artificial Intelligence and Digital Business Open Community Service Journal Indonesian Journal of Community Services Cel Jurnal Nusantara Mengabdi Dharma Ekonomi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Al-Zayn: Jurnal Ilmu Sosial & Hukum Serat Acitya Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Ekonomi, Akuntansi dan Perpajakan International Journal of Economics, Management and Accounting International Journal of Economics, Business and Innovation Research Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Cendekia Ilmiah PESHUM Atestasi : Jurnal Ilmiah Akuntansi Riset Akuntansi dan Bisnis Indonesia
Ratna Septiyanti
Fakultas Ekonomi Dan Bisnis Universitas Lampung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analysis of Article 23 Income Tax Treatment for Heavy Equipment Rental with a Lessee-Borne Tax Clause Intan Andrella Nalrirati; Ratna Septiyanti; Suhartina, Suhartina
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 6: Oktober 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i6.11878

Abstract

This study aims to identify the treatment of Article 23 Income Tax at Internship Company in accordance with applicable regulations. This research is descriptive, which is carried out by systematically collecting and presenting data on an actual problem, then the researcher will analyze it and draw conclusions based on the data presented in this study. Thus, the results of the research on the collection and calculation system of Article 23 Income Tax on heavy equipment rental transactions at Internship Company are in accordance with applicable regulations. And based on the data presented as a company with tax-free entrepreneur status, Internship Company has fulfilled its obligations as a Taxpayer. However, in the calculation of Article 23 Income Tax outside the rental price given to the lessee. Until Internship Company receives net income minus the deduction of Article 23 Income Tax which is the responsibility of the lessee. Thus, the tax administration system implemented at Internship Company is quite effective and in accordance with procedures so as to minimize the potential for errors and tax administration sanctions.
PENGUATAN MODAL USAHA UMKM DAN PENGEMBANGAN INKUBATOR BISNIS MENGGUNAKAN MODEL TANGGUNG RENTENG PADA PENGUSAHA INDUSTRI RUMAH TANGGA DAN UMKM DI DESA PAGUYUBAN KECAMATAN WAY LIMA PESAWARAN Mega Metalia; Septiyanti, Ratna; Kusumawardani, Niken
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2024): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abdilaksana.v5i2.39137

Abstract

Program pengabdian ini membahas tentang upaya peningkatan kualitas produk bagi Usaha Mikro Kecil Menengah (UMKM) di desa Paguyuban provinsi Pesawaran melalui panduan proses registrasi Nomor Induk Berusaha (NIB), Sertifikasi Pangan Industri Rumah (PIRT) dan sertifikasi Halal . Tujuan dari studi ini adalah untuk memperkuat kesadaran dan keahlian pelaku UMKM dalam hal peraturan dan standar yang relevan untuk memastikan bahwa produk memenuhi standar kualitas yang ditentukan. Pendekatan yang dilakukan adalah dengan melakukan sosialisasi untuk memberikan informasi peluang dan manfaat pendaftaran NIB, PIRT dan sertifikasi Halal. Selain itu, dukungan langsung juga diberikan kepada UMKM untuk membantu mereka dalam pengelolaan operasional dan pengembangan produk. Hasil penelitian menunjukkan bahwa pelaku UMKM memiliki pengetahuan dan pemahaman yang jauh lebih baik mengenai pentingnya kepatuhan terhadap peraturan dan standar kualitas. Penerapan sertifikasi NIB, PIRT dan halal pada produk di desa Paguyuban memberikan dampak positif terhadap tingkat kepercayaan konsumen. Pelaku UMKM yang mengikuti pelatihan ini melaporkan peningkatan penjualan dan akses pasar yang lebih baik. Oleh karena itu, artikel ini berkontribusi terhadap pengembangan usaha kecil dan menengah di tingkat lokal dengan menunjukkan pentingnya pedoman untuk mencapai kualitas produk dan daya saing pasar.
PENDAMPINGAN PEMBUATAN NIB, PIRT, DAN SERTIFIKASI HALAL PENINGKATAN MUTU PRODUK UMKM MASYARAKAT DESA PAGUYUBAN KABUPATEN PESAWARAN Mega Metalia; Septiyanti, Ratna; Kusumawardani, Niken
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2024): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abdilaksana.v5i2.39138

Abstract

Program pengabdian ini membahas tentang upaya peningkatan kualitas produk bagi Usaha Mikro Kecil Menengah (UMKM) di desa Paguyuban provinsi Pesawaran melalui panduan proses registrasi Nomor Induk Berusaha (NIB), Sertifikasi Pangan Industri Rumah (PIRT) dan sertifikasi Halal . Tujuan dari studi ini adalah untuk memperkuat kesadaran dan keahlian pelaku UMKM dalam hal peraturan dan standar yang relevan untuk memastikan bahwa produk memenuhi standar kualitas yang ditentukan. Pendekatan yang dilakukan adalah dengan melakukan sosialisasi untuk memberikan informasi peluang dan manfaat pendaftaran NIB, PIRT dan sertifikasi Halal. Selain itu, dukungan langsung juga diberikan kepada UMKM untuk membantu mereka dalam pengelolaan operasional dan pengembangan produk. Hasil penelitian menunjukkan bahwa pelaku UMKM memiliki pengetahuan dan pemahaman yang jauh lebih baik mengenai pentingnya kepatuhan terhadap peraturan dan standar kualitas. Penerapan sertifikasi NIB, PIRT dan halal pada produk di desa Paguyuban memberikan dampak positif terhadap tingkat kepercayaan konsumen. Pelaku UMKM yang mengikuti pelatihan ini melaporkan peningkatan penjualan dan akses pasar yang lebih baik. Oleh karena itu, artikel ini berkontribusi terhadap pengembangan usaha kecil dan menengah di tingkat lokal dengan menunjukkan pentingnya pedoman untuk mencapai kualitas produk dan daya saing pasar.
Pengaruh Implementasi PSAK 71 Terhadap Manajemen Laba Marsalino, Naufal Gani; Septiyanti, Ratna
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1437

Abstract

Penelitian ini bertujuan untuk menganalisis dampak implementasi Pernyataan Standar Akuntansi Keuangan (PSAK) 71 terhadap praktik manajemen laba di sektor perbankan IndonesiaPenelitian ini menggunakan metode kuantitatif dengan analisis data sekunder dari laporan keuangan bank yang terdaftar di Bursa Efek Indonesia (BEI) sebelum dan sesudah implementasi PSAK 71. Hasil penelitian menunjukkan bahwa tidak ada perbedaan antara manajemen laba sebelum dan saat pandemik covid. Perubahan metode yang sebelumnya menggunakan LIM menjadi ECL tidak memberikan pengaruh yang signifikan bagi para manager dalam melaksanakan manajemen laba. Ini terjadi karena badan usaha bank telah berusaha melakukan implementasi PSAK 71 dengan upaya seperti melakukan restrukturisasi kredit berdasarkan peraturan OJK dalam ketentuan relaksasi kredit.
Gender and International Revenue Septiyanti, Ratna
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.685

Abstract

This study's primary objective is to empirically examine the impact of gender composition in the workforce on government revenue at the international level. The labor market is essential in accounting and economics due to its significant role in shaping an economy. This study utilizes a comprehensive dataset of observations from 202 nations globally over ten years. The study's empirical findings highlight the crucial significance of efficient governance in labor markets. The correlation between male labor force participation and government revenue highlights the importance of gender dynamics in the workforce as a potentially critical factor in economic outcomes. This observation stimulates additional investigation into the methods and policies promoting fairer and more efficient labor markets, leading to increased government income and excellent overall financial stability.
THE EFFECT OF INVESTMENT OPPORTUNITY SET, COMPANY AGE, LIQUIDITY, AND FINANCIAL LEVERAGE ON EARNINGS QUALITY Widiyanti, Ade; Yunani, Selvi; Septiyanti, Ratna
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3791

Abstract

This study examines the effect of the Investment Opportunity Set (IOS), company age (Firm Age), liquidity, and financial leverage (Financial Leverage) on earnings quality in LQ45 Index companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. A quantitative approach is employed using multiple linear regression on secondary data from the annual financial statements of LQ45-listed companies. The results indicate that Investment Opportunity Set (IOS) has a significantly positive effect on earnings quality, implying that the greater a company's investment opportunities, the better its earnings quality. Firm Age has a positive but not significant effect, suggesting that older firms tend to have better earnings quality, although the effect is not statistically significant. Liquidity has a significantly negative effect, indicating that highly liquid firms tend to hold excessive cash, hindering profitability optimization and reducing earnings quality. Financial Leverage has a significantly positive effect, demonstrating that well-managed debt utilization enhances earnings quality. Simultaneously, Investment Opportunity Set, Firm Age, Liquidity, and Financial Leverage significantly influence earnings quality. These findings provide valuable insights for investors, financial analysts, and regulators in assessing factors affecting earnings quality and formulating more effective investment policies and financial strategies to enhance transparency and accuracy in financial reporting within capital markets.
THE INFLUENCE OF TAX UNDERSTANDING AND TAX SANCTIONS ON LAMPUNG MICRO, SMALL AND MEDIUM ENTERPRISES (MSMEs) TAXPAYER COMPLIANCE Zulkarnain, Ega; Septiyanti, Ratna
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11031

Abstract

This study aims to analyze the understanding of taxes and tax sanctions on the taxpayer compliance of MSMEs Lampung. The sample used in this research is 57 taxpayer respondents who are registered with DJP Bengkulu Lampung. The sampling technique used in this study is simple random sampling. The type of data used is primary data. This type of research is quantitative research with data collection techniques, namely the method of distributing questionnaires to Lampung MSMEs taxpayers. The data analysis technique in this study was carried out using the SmartPLS version 4.0 software program method. The results of this study indicate that tax understanding and tax sanctions have a positive and significant effect on Lampung MSMEs taxpayer compliance. Keywords: Taxpayer Compliance, Tax Understanding, Tax Sanctions.
ANALISIS FAKTOR YANG MEMENGARUHI MINAT INVESTASI ONLINE GENERASI Z DI PROVINSI LAMPUNG Dela Hardiana; Ratna Septiyanti
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 4 (2025): Vol.3 No.4 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i4.289

Abstract

Penelitian ini bertujuan menganalisis faktor-faktor yang memengaruhi minat Generasi Z dalam pengambilan keputusan investasi secara online di Provinsi Lampung. Variabel yang diteliti meliputi literasi keuangan, pengetahuan investasi, motivasi, risiko investasi, imbal hasil investasi, dan modal minimum. Penelitian ini memanfaatkan pendekatan kuantitatif dengan teori utama Theory of Planned Behaviour (TPB). Data didapatkan melalui survei daring kepada 450 responden Generasi Z dengan teknik purposive sampling. Pengolahan data dilakukan dengan metode Structural Equation Modelling–Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa pengetahuan investasi, motivasi, persepsi risiko, dan ekspektasi imbal hasil berpengaruh signifikan terhadap minat investasi online. Namun, literasi keuangan dan modal minimum tidak berpengaruh signifikan.
Pengaruh E-Filing terhadap Minat Membayar Pajak Mahasiswa dan Fresh Graduate Universitas Lampung Rani Cahyati; Theodora Monica Ismoyo; Syafiqo Naila Putri; Mega Metalia; Ratna Septiyanti
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 3 No 5 (2025): 2025
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v3i5.2402

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan e-Filing terhadap minat membayar pajak pada mahasiswa dan fresh graduate Universitas Lampung. Latar belakang penelitian ini didasarkan pada perkembangan sistem administrasi perpajakan digital yang memudahkan wajib pajak dalam memenuhi kewajiban perpajakannya. Metode penelitian yang digunakan adalah kuantitatif deskriptif dengan teknik survey menggunakan kuesioner. Sampel penelitian terdiri atas 100 responden, yang meliputi mahasiswa tingkat akhir dan fresh graduate dari Program Studi Perpajakan dan Akuntansi Universitas Lampung. Data dianalisis menggunakan analisis regresi linier sederhana untuk menguji pengaruh antara variabel e-Filing (X) terhadap minat membayar pajak (Y). Hasil penelitian menunjukkan bahwa e-Filing berpengaruh positif dan signifikan terhadap minat membayar pajak. Artinya, semakin mudah, efisien, dan transparan sistem e-Filing, maka semakin tinggi pula minat mahasiswa dan fresh graduate untuk membayar pajak. Temuan ini menegaskan pentingnya optimalisasi sosialisasi dan edukasi penggunaan e-Filing dalam rangka meningkatkan kepatuhan pajak generasi muda
INDONESIAN ACCOUNTING STUDENTS’ SELF-CONFIDENCE TO ADOPT ARTIFICIAL INTELLIGENCE (AI) Andani, Gina; Lindrianasari, Lindrianasari; Oktavia, Reni; Septiyanti, Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 1
Publisher : UI Scholars Hub

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

Abstract

The development of artificial intelligence (AI) in accounting as the impact of industrial revolution 4.0 has raised various concerns regarding the future of accountants and the possibility that accountants will be replaced by AI. Businesses are continuously adopting AI globally and particularly in Indonesia, AI adoption raises concerns that accountants will be replaced with AI due to the lack of competence to work with AI. A descriptive study with a quantitative approach was conducted in January 2021 by distributing questionnaires that collected a convenience sample of 476 respondents from universities across Indonesia. The required criteria of respondents are the active Indonesian undergraduate accounting students (class of 2016-2020). Therefore, this research will examine how the AI-based curriculum provided by universities relates to the competency of prospective accountants. The research also examines how the prospective accountants’ competency affects the readiness of accounting students to adapt and work with AI so that their roles are not entirely replaced by AI, especially for Indonesian accounting students as prospective accountants. The last part of this research will underline that the development of AI therefore should not be a concern for the future of accountants and accounting students in Indonesia. However, to have the prospective accountants prepared to work with AI and enter the industry 4.0 workforce after they graduate, the accounting students need to enhance their competencies. The accounting educators also need to enhance their curricula by providing more practice-related courses to improve the capability of accounting students to operate accounting softwares.
Co-Authors Abdul Samad, Nor Hafiza Ade Widiyanti Ade Widiyanti Agus Zahron Idris Agus Zahron Idris agustina, yenni Alya Safina Nainggolan Andani, Gina Anggun Fitrah Sari Annisa Mulia Aghsya Aryan Danil Mirza. BR Azhar, Rialdi Azzahro, Latifah Chatarina Ovy Mayta Dani Cristian Daniel Pamungkas Dela Hardiana Dewi Sukmasari Dharma, Fitra Dimas Rijalul Fanny Doni Sagitarian Warganegara Fakhri, Naufal Sulthon Faris Salman Alfarizi Fasya, Muhammad Fathia, Syaharani Noer fatmawati, Anita Fransisca Anggraini Idris, Agus Zahron Indah Larassati Indah Larassati Intan Andrella Nalrirati Jenie Jesicca Hr Jihan Fatin Fadillah Lotte Kamadie Sumanda Syafis Kusumawardani, Niken Lego Waspodo Lindrianasari M Rizky Ramadhan M. Aziz Fatur Rachman Marsalino, Naufal Gani Masrom, Suraya Mega Metalia, Mega Nauval Rifky Mipisca Nickson Nikolas Situmorang Niken Kusumawardani Niken Kusumawardani Ninuk Dewi Kesumaningrum Nur Hajijah, Evi Nurdiono , Nurdiono Oktavia, Reni Patricia, Nabila Fegi Putra, Joni Putri Mirinda Dwi Damayanti Putri, Syafiqo Naila Putri, Widya Rizki Eka Putri, Zulvina Syah Rahma Akhyar Rahman, Rahayu Abdul Rani Cahyati Reni Oktavia Reni Oktavia Retno Yuni Nur Susilowati Rifdah Qurratunnisa Rindi Hariyanur Riska Rahmadhani Rizka Dian Misary Romadhon, Syahrul Roslan, Nurshafinas Ruli Indriani Sabarila, Marisa Salsabila, Aulia Ramadina Salsabila, Jihan Sari Indah Oktanti Sembiring, Sari Indah Oktanti Setiawan, Daffa Andra Sirli Anillah Sudrajat Sudrajat Suhartina Suhartina, Suhartina Suningsih, Sri Syafiqo Naila Putri Syafis, Kamadie Sumanda Syawa, Jemimma Sarah Salsabilla Theodora Monica Ismoyo Tika Larasati Harjito Putri Usep Syaifudin Usep Syaipudin Widiyanti, Ade Widya Rizki Eka Putri Widya Rizki Eka Putri yenni agustina Yenni Agustina Yolanda Margareta Yunani, Selvi Yustia Sabela Yuliani Yuztitya Asmaranti, Yuztitya Zulkarnain, Ega