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All Journal Professional : Jurnal Komunikasi dan Administrasi Publik Syntax Literate: Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIKA: Jurnal Ilmu Keuangan dan Perbankan Jurnal Proaksi Jurnal Wacana Ekonomi Community Development Journal: Jurnal Pengabdian Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Trilogi Accounting & Business Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research RISTEC : Research in Information Systems and Technology Jurnal Akuntansi Manado (JAIM) Jurnal Wahana Akuntansi: Sarana Informasi Ekonomi dan Akuntansi Sinergi International Journal of Accounting and Taxation Mount Hope Global Economic Journal Jurnal Pengabdian Masyarakat JUTRIANCE JURDIASRA Summa : Journal of Accounting and Tax
Anggraeni, Windi Ariesti
Universitas Garut
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Taxpayer Compliance based on Social Norm and Tax Moral Anggraeni, Windi Ariesti; Ningsih, Winda; Romdhon, Mochamad
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 13 No. 1: December 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i1.11367

Abstract

This research aims to analyze the role of social norm and tax moral in influencing tax compliance among Micro, Small, and Medium Enterprises (MSMEs). MSMEs hold significant potential as a tax source for the government due to their vital contribution to the economy. In this study, the Theory of Planned Behavior serves as the foundational framework to explore the impact of social norms and morality on tax compliance among MSMEs. Primary data was collected from 100 MSME respondents registered as taxpayers through a survey method, and multiple regression analysis was employed to test hypotheses. The discussion that focuses on the influence of social and moral norms on the tax compliance of MSME taxpayers is a novelty in this research and has not been extensively explored before. The research findings indicate that both social norms and morality significantly influence the level of tax compliance among MSMEs. These results offer valuable insights for the government and stakeholders in crafting more effective tax policies to enhance tax revenue from the MSME sector and support overall economic growth.
The Role of The Village Financial System (Siskeudes) in Mediating The Relationship Between The Role of Village Apparatus and The Competency of Village Apparatus Towards Accountability for Village Fund Management Ningsih, Winda; Anggraeni, Windi Ariesti
Jurnal Wacana Ekonomi Vol 23, No 1 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i1.3604

Abstract

The aim of this research is to examine the role of the village financial system in mediating the influence of the role of village officials and the competence of village officials on the accountability of village fund management. This research took place in the context of number-based research using direct information obtained from surveys of respondents. This research used a sample of 30 villages and 90 questionnaires which were distributed to respondents including village heads, village secretaries and village financial leaders. Then the data was analyzed by applying the Partial Least Square (PLS) approach with the Structural Equation Modeling (SEM) model. The findings in this research state that the involvement of village officials, the capacity of village officials, and the village financial system (siskeudes) have a significant impact on accountability in managing village funds. Then siskeudes is also partially able to mediate the interaction between the role of village officials and the competence of village officials towards accountability in managing village funds.
Akuntansi berbasis website melalui aplikasi Dac Easy Accounting (DEA) dalam meningkatkan minat belajar mahasiswa Marlina, Siska; Ariesti Anggraeni, Windi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v6i2.3845

Abstract

Educational models of accounting practices in higher education have been introduced, but there are still many obstacles in the use of accounting software. An application that can assist students in operating the accounting process, especially in preparing financial statements using formulas in a computerized system, is Dac Easy Accounting (DEA). Given the upcoming economic challenges, students need to master information technology, which is an important tool in their careers in the field. This study aims to analyze Website-Based Accounting through the DEA application program in increasing student interest in learning in Garut Regency. The research method used is descriptive comparative, with the aim of describing the facts and relationships that exist. The results showed that there are factors that can increase students' interest in learning and practicing DEA applications in accounting. Internal factors include motivation, interest, and encouragement of competition in the world of work. While external factors involve the role of family, facilities, and environment. To support students' understanding, adequate learning facilities are needed, as well as professional and experienced teachers.
Financial Anxiety Di Kalangan Genereasi Z (Studi Kasus Pada Mahasiswa Fakultas Ekonomi Universitas Garut) Wahyuningsih; Erik Kartiko; Ningsih, Winda; Windi Ariesti Anggraeni
Jurnal Wahana Akuntansi Vol 9 No 2 (2024): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

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

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat financial anxiety pada mahasiswa Generasi Z jurusan Akuntansi di Kabupaten Garut. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan adalah penelitian kepustakaan dan penelitian lapangan berupa penyebaran kuesioner dan wawancara. Teknik pengolahan data yang digunakan dalam penelitian ini adalah skala likert yang digunakan untuk menghitung skor dalam kuesioner, dan untuk wawancara, transkripsi, reduksi data, penyajian data, dan penarikan kesimpulan). Hasil penelitian menunjukkan bahwa tingkat financial anxiety generasi Z pada mahasiswa Fakultas Ekonomi Universitas Garut berada pada tingkat kriteria kecemasan sedang. Kata Kunci: Anxiety Financial, Financial Literacy, Generasi Z
PENGARUH RETURN ON ASSETS (ROA) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM (STUDI KASUS PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019–2023) Raharja, Fariz Dharmawan; Rahmat, Kamaluddin; Anggraeni, Windi Ariesti
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2160

Abstract

This study aims to determine the effect of partial and simultaneous Variable Return on Assets (ROA) and Debt to Equity Ratio (DER) on Stock Prices in Property and Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The population in this study is property and real estate sector companies listed on the Indonesia Stock Exchange in 2019-2023. Sample selection was done using purposive sampling technique, so that 13 companies were sampled in this study. The research methods used are quantitative methods with descriptive verification analysis, classical assumption test, hypothesis test with multiple linear regression analysis. The Data is processed using IBM SPSS 26 Software program. The results of this study showed that Return on Assets affect Stock Prices, Debt to Equity Ratio affect Stock Prices, Return on Assets and Debt to Equity Ratio simultaneously affect Stock Prices.Keywords: Debt to Equity Ratio; Return on Assets; Stock Prices
The Role of The Village Financial System (Siskeudes) in Mediating The Relationship Between The Role of Village Apparatus and The Competency of Village Apparatus Towards Accountability for Village Fund Management Ningsih, Winda; Anggraeni, Windi Ariesti
Jurnal Wacana Ekonomi Vol 23 No 1 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i1.3604

Abstract

The aim of this research is to examine the role of the village financial system in mediating the influence of the role of village officials and the competence of village officials on the accountability of village fund management. This research took place in the context of number-based research using direct information obtained from surveys of respondents. This research used a sample of 30 villages and 90 questionnaires which were distributed to respondents including village heads, village secretaries and village financial leaders. Then the data was analyzed by applying the Partial Least Square (PLS) approach with the Structural Equation Modeling (SEM) model. The findings in this research state that the involvement of village officials, the capacity of village officials, and the village financial system (siskeudes) have a significant impact on accountability in managing village funds. Then siskeudes is also partially able to mediate the interaction between the role of village officials and the competence of village officials towards accountability in managing village funds.
PENGARUH LEVERAGE, PROFITABILITAS DAN KINERJA LINGKUNGAN TERHADAP CARBON EMISSION DISCLOSURE PADA SEKTOR PERTAMBANGAN BEI 2019-2023 Fadilah, Aliya; Al Kautsar, Muslim; Anggraeni, Windi Ariesti
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.6019

Abstract

Penelitian dilakukan untuk menganalisis sejauh mana leverage, tingkat profitabilitas, serta kinerja lingkungan memengaruhi tingkat pengungkapan emisi karbon. Studi ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder yang bersumber dari perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama kurun waktu 2019 hingga 2023. Penelitian ini menggunakan teknik purposive sampling untuk menentukan sampel, yang terdiri dari 6 perusahaan yang memenuhi kriteria selama periode 2019 hingga 2023. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan software SPSS. Hasil mengindikasikan bahwa leverage memiliki dampak negatif signifikan terhadap pengungkapan emisi karbon, sementara profitabilitas serta kinerja lingkungan menunjukkan pengaruh positif yang signifikan terhadap hal tersebut. Uji F membuktikan bahwa ketiga variabel independen secara simultan berpengaruh signifikan terhadap pengungkapan emisi karbon. Penelitian ini memberikan bukti empiris terkait pengaruh faktor keuangan dan lingkungan terhadap pengungkapan emisi karbon pada perusahaan di Indonesia. Temuan ini memperkuat pemahaman tentang transparansi perusahaan dalam pelaporan keberlanjutan serta mendukung penyusunan kerangka pengungkapan yang sesuai dengan konteks. Temuan ini memberikan masukan bagi perusahaan untuk meningkatkan keterbukaan terhadap isu lingkungan melalui pelaporan emisi karbon. Penelitian ini memiliki keterbatasan pada jenis variabel yang digunakan serta periode pengamatannya. Oleh karena itu, disarankan bagi penelitian selanjutnya untuk mempertimbangkan variabel tambahan seperti tata kelola perusahaan dan eksposur media.
Peningkatan Literasi Keuangan UMKM melalui Pelatihan Harga Pokok Produksi dan Laporan Laba Rugi di Desa Panembong Garut Hamdah, Dida Farida Latipatul; Anggraeni, Windi Ariesti; Ningsih, Winda; Fadilah, Resmi Afifah
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 2 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i2.147

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving regional economic growth, including in Panembong Village, Garut Regency, which is known as a center for hijab and knitting production. However, MSME actors in this area still face challenges in accurately calculating the Cost of Goods Sold (COGS) and preparing profit and loss statements. These difficulties have a direct impact on setting rational selling prices and ensuring business sustainability. As a solution, the community service team from Garut University organized intensive training for 30 MSME participants using a participatory approach, including focus group discussions (FGD), material presentations, case studies, and technical mentoring. The training materials covered understanding the concept of COGS, cost classification, preparation of basic profit and loss statements, and hands-on practice using worksheets. The results showed a significant improvement in participants’ understanding of cost concepts and the relationship between COGS and selling price. This activity not only provided knowledge but also enhanced the confidence of MSME owners in making financial decisions. This training served as an important strategy to improve financial literacy and strengthen the competitiveness of MSMEs in the Garut Regency.
E-Taxation and Fiscal Governance: A Narrative Review of Compliance, Efficiency, and Equity Anggraeni, Windi Ariesti
Summa : Journal of Accounting and Tax Vol. 3 No. 2 (2025): April 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i2.970

Abstract

The digitalization of tax systems has emerged as a transformative trend in global fiscal governance, with electronic taxation reshaping compliance, efficiency, and policy design. This narrative review aims to synthesize evidence on how e-taxation influences taxpayer behavior, enhances administrative operations, and contributes to fiscal equity. Literature was collected through Scopus, Web of Science, and Google Scholar using keywords such as digital taxation, e-tax compliance, tax policy innovation, and electronic invoicing. Inclusion criteria focused on peer-reviewed studies between 2010 and 2025, encompassing diverse methodologies including empirical studies, case analyses, and policy reviews. Findings show that digitalization improves taxpayer compliance by reducing administrative burdens, increasing transparency, and curbing tax evasion. Beyond compliance, it also helps integrate SMEs into the formal economy and strengthens the achievement of sustainable development goals. The discussion highlights infrastructure, human resources, and adaptive regulations as key drivers for successful digital taxation. Future research should prioritize longitudinal assessments, distributive equity analyses, and the governance of emerging technologies. Overall, e-taxation represents both a technological and governance innovation with the potential to build more inclusive and resilient fiscal systems worldwide.
Digital Readiness and Tax System Usability: A Structural Framework for MSME Compliance in Emerging Economies Anggraeni, Windi Ariesti
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i3.883

Abstract

Indonesia has accelerated its digital tax transformation to improve MSME compliance through platforms such as e-Faktur and e-Filing. However, national compliance remains low at only 15–18%, with rural areas showing the weakest participation (Directorate General of Taxes, 2024). This study examines the structural barriers and readiness factors influencing digital tax compliance using the Information Systems Success Model (ISSM) and the Technology Acceptance Model (TAM). Employing a mixed-method approach with secondary national and international data, the study identifies key disparities in infrastructure, digital literacy, and system usability. Findings reveal that MSMEs in rural regions struggle with poor internet access, limited device ownership, and low digital and tax literacy. Complicated user interfaces—such as multi-step verification, unclear error messages, and inconsistent data fields—further hinder adoption. The analysis highlights that digital readiness, encompassing infrastructure, user competence, and interface design, is pivotal in shaping tax compliance behavior. Evidence from comparable countries shows that simplified interfaces, multilingual access, and continuous education can significantly improve compliance. This study proposes a readiness-based evaluation model for public digital systems and provides policy recommendations emphasizing infrastructure development, user-friendly system design, and contextualized capacity-building to close the MSME tax compliance gap.
Co-Authors Abdul Fatah , Hassanudin Ade Hardiyanti, Ade ADE PURNAWAN Al Kautsar, Muslim Amallia, Devina Cahyan, Yayan Citra Puspa Permata Delfian Zaman Dendi Ramdani Dian Nadya Novarina Disthy Putri, Marissa Dody Hermana Erik Kartiko Fadilah, Aliya Fadilah, Resmi Afifah Fikri Fahru Roji Hamdah, Dida Farida Latipatul Hani Siti Hanifah Hani Siti Hanifah Hanifah, Hani Siti Ida Adhani Ihsan Nasihin Juniar prayoga, Cepi Kartiko, Erik Marlina, Siska Merliyana, Reny Dany Muchtar Muchtar Muhammad Dahlan Mulyani, Fithry Sri Muslim Alkautsar Natasia Alinsari Ningsih, Winda Nurbudiwati Nurbudiwati Nurbudiwati Nurbudiwati, Nurbudiwati P. Eko Prasetyo Purnawan, Rd Ade Raharja, Fariz Dharmawan Rahmat, Kamaluddin Reny Dany Merliyana Rissa Anandita Romdhon, Mochamad Rosmayati, Irma Sabilul Muminin, Riyad Saefuloh, Asep Wahyuningsih Wahyuningsih Wahyuningsih Winda Ningsih Winda Ningsih Yudianto, Ivan Zuliyati