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All Journal JURNAL AKUNTANSI Jurnal Manajemen Journal of International Conference Proceedings Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan
Triyani, Yustina
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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THE EFFECT OF TAXPAYER AWARENESS, TAX SANCTIONS, QUALITY OF FISCAL, AND APPLICATION OF THE E-FILING SYSTEM ON COMPLIANCE OF INDIVIDUAL NON-ENTREPRENEUR TAXPAYERS REGISTERED AT KRAMAT JATI TAX SERVICE OFFICE Oktaviani, Bernadeta; Triyani, Yustina
Journal of International Conference Proceedings Vol 6, No 1 (2023): 2023 ICPM Malang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i1.2259

Abstract

Taxes are the largest source of state revenue included in the APBN among other revenues. All taxpayers are required to pay and report taxes owed, but the annual SPT reporting reported by taxpayers from year to year is still not optimal, of course this is an obstacle to increasing taxpayer compliance. The research was conducted to determine the effect of taxpayer awareness, tax sanctions, quality of tax services, and the application of the e-filing system on the compliance of individual non-entrepreneur taxpayers registered at KPP Pratama Kramat Jati. The data obtained in this study amounted to 100 questionnaires distributed using a non-probability sampling technique with a purposive sampling method. The analysis technique uses multiple regression with the SPSS program. The results of the research data test have a Sig value on the t-test for the taxpayer awareness variable 0.000, tax sanctions 0.350, the quality of tax services 0.002, and the application of the e-filing system 0.194. The research conclusion obtained is that there is sufficient evidence that awareness of taxpayers and tax authorities have a positive effect on taxpayer compliance. Meanwhile, tax sanctions and the implementation of e-filing don’t have enough evidence to have a positive impact on taxpayer compliance.
BEBERAPA FAKTOR YANG MEMPENGARUHI KEBIJAKAN UTANG : Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Nurcholis, Mafvaza Fitria; Triyani, Yustina
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i1.1074

Abstract

Leverage is an alternative source of financing from outside the company which can offer advantages and disadvantages for the company. The purpose of This research is to analyze the impact of independent variables such as profitability, fixed tangible assets, liquidity, company size, and opportunities growth on company leverage. Trade-off theory is used in research. This is to explain the condition of the company's overall capital structure using debt. Profitability is the ability of a company to do to generate profits over a certain period at the level of sales, assets, and share capital certain. Tangible fixed assets are tangible assets with a useful life of more than one year. Liquidity is the degree to which an asset can be easily converted into money. Company size is a way to group the scale of a company seen from the size of the company. Growth opportunity is an opportunity future growth of a company. This research will use manufacturing companies that have been registered on the BEI (Indonesian Stock Exchange) for the 2019 period 2021 as an object. Based on the t test, the Sig value is obtained. for X1: 0.285, X2: 0.077, X3: 0.000, X4: 0.064, X5: 0.002. The coefficient results from the t test show the value of X1: 0.097, X2: 0.210, X3: -0.184, X4: -0.006, X5: 0.270. Results of the coefficient of determination for the research model shows a value of 0.501. The conclusions obtained in this research are it is not proven that profitability, tangible fixed assets, and company size have influence on leverage. There is evidence that liquidity has a negative effect on leverage and growth opportunities have a positive effect on leverage.
Peran Perempuan dan Kolaborasi Lintas Generasi untuk Keluarga Berdaya Indonesia Maju Triyani, Yustina; Meiden, Carmel; Pane, Zulfikar Ikhsan; Pangaribuan, Leonard; Suhartono, Sugi; Mutiarawati, Elisabeth Vita
Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Vol. 2 No. 1 (2024): Oktober 2024 - Maret 2025
Publisher : Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/abdimas.v2i1.1264

Abstract

Community Service Activities (PkM) were carried out by the IBIKKG PkM Team in the context of the Jakarta Hindu Dharma Women's Independence Celebration (WHDI) on August 5, 2024, which was held in the form of seminars and ongoing mentoring. This continuous PkM activity aims to increase the awareness and understanding of WHDI members regarding the importance of the role of marriage in the family and community. Through presentations and discussions, participants gained insight into how women can be the main drivers in the family, both as educators, caregivers and economic drivers. This activity also emphasizes the importance of cross-generational collaboration to preserve cultural values and improve family welfare. As a result, the seminar succeeded in building networks and collaborations between various women's groups, creating synergy in efforts to empower women and strengthen families in Indonesia.
Kajian Fraud Hexagon dalam Mendeteksi Fraudulent Financial Reporting pada Perusahaan Manufaktur Sektor Makanan dan Minuman di BEI (2020-2022) Susanto, Endrico; Triyani, Yustina
Jurnal Akuntansi Vol 14 No 1 (2025): Februari - Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i1.1282

Abstract

This study aims to determine the effect of fraud hexagon on fraudulent financial reporting. The sample of this study were 52 food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange during the period 2020 - 2022. The sampling technique used was non-problability sampling technique using purposive sampling method and data testing was carried out using SPSS 25. The data analysis techniques used include descriptive statistical analysis, pooling test, classical assumption test, and hypothesis testing. The results showed that the total accrual ratio had a positive effect on fraudulent financial reporting, while financial targets, change in director, political connection, ineffective monitoring and CEO duality had no effect on fraudulent financial reporting.
Pelatihan Pemanfaatan Program Microsoft Excel untuk Pembelajaran Akuntansi pada Siswa-Siswi SMA Cindera Mata, Harapan Indah, Kota Bekasi Triyani, Yustina; Meiden, Carmel; Suhartono, Sugi; Kristianto, Andreas Bayu; Nangoy, Gavriel Faith; Angeline, Patricia; Putri, Viona
Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Vol. 1 No. 1 (2023): Oktober 2023 - Maret 2024
Publisher : Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/abdimas.v1i1.1072

Abstract

Pelatihan pemanfaatan program Micosoft Excel untuk pembelajaran akuntansi ini diselenggarakan bagi siswa-siswi SMA Cindera Mata Bekasi. Tujuan pelatihan ini adalah memberikan tambahan pemahaman dan ketrampilan bagi siswa-siswi SMA Cindera Mata dalam memanfaatkan program Micosoft Excel untuk lebih memahami pembelajaran Akuntansi. Kegiatan pelatihan ini dimulai dengan melakukan survey pendahuluan kepada para guru pada awal Februari 2023. Survey ini bertujuan untuk mengetahui sejauh mana pemakaian program Micosoft Excel digunakan oleh para siswa dalam belajar akuntansi. Kegiatan pelatihan dilaksanakan pada hari Rabu, 29 Maret 2023 dari pukul 09.30 – 13.30 di SMA Cindera Mata Bekasi. Kegiatan pelatihan dibagi menjadi 3 sesi yaitu sesi pertama mengenal siklus akuntansi manual secara umum, sesi kedua, manfaat program Micosoft Excel untuk kegiatan sehari-hari, dan sesi ke tiga praktik penggunaan program Micosoft Excel untuk membuat laporan keuangan. Pelatihan berlangsung lancar diikuti oleh 60 siswa didampingi 3 orang guru kelas. Semua peserta mengikuti pelatihan dengan antusias.
Kajian Beberapa Faktor yang Diduga Berpengaruh terhadap Manajemen Laba Wijaya, Rafael Anjas; Triyani, Yustina
Jurnal Manajemen Vol 14 No 2 (2025): Mei - Oktober 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jm.v14i2.1509

Abstract

This study investigates the factors influencing earnings management by examining 33 manufacturing firms in the basic industry and chemical subsectors listed on the Indonesia Stock Exchange during 2020, 2021, and 2023. Using purposive non-probability sampling, the analysis employed descriptive statistics, classical assumption tests, multiple linear regression, F-tests, t-tests, and the coefficient of determination. The findings reveal that the regression model is valid (F-test sig. = 0.009) and the data meet the classical assumption criteria. The results show that institutional ownership and leverage do not significantly affect earnings management, while managerial ownership and profitability exert a positive and significant influence. The adjusted R² value of 0.250 indicates that the independent variables explain 25% of the variation in earnings management, with the remaining 75% influenced by other factors outside the model.
Co-Authors Angeline, Patricia Carmel Meiden Elisabeth Vita Mutiarawati Kristianto, Andreas Bayu Leonard Pangaribuan Nangoy, Gavriel Faith Nurcholis, Mafvaza Fitria Oktaviani, Bernadeta Putri, Viona Sugi Suhartono Susanto, Endrico Wijaya, Rafael Anjas Zulfikar Ikhsan Pane