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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Yayasan Cita Cendikiawan Al Khwarizmi Dynamic Management Journal Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside West Science Interdisciplinary Studies International Journal of Multidisciplinary Approach Research and Science West Science Accounting and Finance West Science Interdisciplinary Studies Jurnal Riset Multidisiplin dan Inovasi Teknologi West Science Social and Humanities Studies International Journal of Sustainability in Research (IJSR) Solusi Bersama : Jurnal Pengabdian Dan Kesejahteraan Masyarakat
Aulia, Triana Zuhrotun
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Pengaruh Pajak, Tunneling Incentive, Mekanisme Bonus, dan Profitabilitas terhadap Transfer Pricing Sudarmanto, Eko; Aulia, Triana Zuhrotun; Putri, Rumanintya Lisaria
Jurnal Riset Multidisiplin dan Inovasi Teknologi Том 2 № 01 (2024): Jurnal Riset Multidisiplin dan Inovasi Teknologi
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jimat.v2i01.437

Abstract

The purpose of this study is to determine the impact of taxation, tunneling incentives, bonus mechanisms, and profitability on the transfer pricing of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The study period used was 5 years, 2017-2021. The subject of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. The sampling technique is a targeted sampling technique. Based on certain criteria, 34 companies were identified. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method adopted is panel data regression analysis. The results show that bonuses and profit mechanisms have an impact on transfer pricing. At the same time, tax and tunnel construction incentives have no impact on transfer pricing.
Urgency of Tax Incentives in Indonesia for Research, Development, and Internationalization of MSMEs Sudarmanto, Eko; Aulia, Triana Zuhrotun; Putri, Rumanintya Lisaria; Wulandjani, Harimurti
International Journal of Multidisciplinary Approach Research and Science Том 2 № 01 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i01.339

Abstract

The purpose of this research is to reveal and find out some of the factors needed by micro, small and medium enterprises (MSMEs) to develop their business through development research in order to increase economic growth and business networks at the international level. This study uses library research methods, through a qualitative approach with deductive and inductive process analysis. The data source is secondary data, namely relevant previous scientific work. Data processing is done by: analyzing correlations and building concepts to predict, explain, and control the studied phenomena, and draw conclusions based on the theoretical framework. The results of this study indicate that the development of MSME entrepreneurship is the main driver of economic growth in several countries, including Indonesia. For the development of MSMEs, the government can provide a conducive environment for the business world and MSMEs through financial support such as providing tax incentives. So that MSME development research is the main focus in innovation and technological change to increase higher economic growth. Improving the performance of MSMEs through innovation, job creation, export growth, and the emergence of new highly competitive entrepreneurs is an opportunity to gain greater access to new markets at the international level.
The Influence of Tax Planning and Managerial Ownership on Company Value with Company Transparency as a Moderating Variable Aulia, Triana Zuhrotun; Sudarmanto, Eko; Siregar, Indra Gunawan; Basuki; Pambudi, Januar Eky
International Journal of Sustainability in Research Vol. 2 No. 2 (2024): March 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsr.v2i2.1510

Abstract

The scope of this study is to determine the effect of tax planning and managerial ownership on company value with companies transparency as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX). The time period is 4 years, period is 2018-2021. The techniques used are techniques that are carried out intentionally. Based of the stability criteria is 8 companies were obtained. The data used is secondary data from the Indonesia Stock Exchange website. The analytical method used is regression analysis based on panel data. The research conclusion is that company value is not influenced by tax planning. Meanwhile, managerial ownership shows a negative influence on company value. Corporate transparency is not able to moderate the influence of tax planning on corporate value, and corporate transparency is able to moderate the influence of managerial ownership on corporate value.
INFLUENCE OF PROFITABILITY, COMPANY SIZE, MANAGERIAL OWNERSHIP AND TAXES ON INCOME SMOOTHING IN VARIOUS CONSUMER GOODS SECTOR MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE PERIOD 2013-2017 Pambudi, Januar Eky; Aulia, Triana Zuhrotun; Kimsen, Kimsen
Dynamic Management Journal Vol 5, No 2 (2021): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v5i2.5342

Abstract

This study aims to determine the effect of Profitability proxied by Return on Assets (ROA), company size, Managerial Ownership, and Tax to Income smoothing in various sector manufacturing companies consumer goods listed on the Indonesia Stock Exchange for the period 2013-2017. This research is a type of quantitative research. The type of data used is secondary data obtained from www.idx.co.id. The population in this study are manufacturing companies of various consumer goods listed sectors listed on the Indonesia Stock Exchange for the period 2013-2017. Data analysis using data analysis using panel data regression method using Eviews version 9.0 program. While the sample in this study was determined by using the purposive sampling method so that a total of 7 companies could be obtained for the data to be processed. The results show that partially The results of the study show that partially managerial ownership affects income smoothing. While profitability is proxied by Return on Assets (ROA), company size and tax are not beneficial to income smoothing. Keywords: Return on Assets (ROA), company size, managerial ownership, Tax,  income smoothing.
Go Green: Memberdayakan Masyarakat Rawa Buntu Serpong Dengan Menanam Sayuran dan Rempah-rempah Sudarmanto, Eko; Aulia, Triana Zuhrotun; Siregar, Indra Gunawan; Erdawati, Lena; Isrok Isrok; Saputra, M Wahid; Purnamasari, Yuana Fasya
Solusi Bersama : Jurnal Pengabdian dan Kesejahteraan Masyarakat Vol. 1 No. 4 (2024): November : Solusi Bersama : Jurnal Pengabdian dan Kesejahteraan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/solusibersama.v1i3.431

Abstract

The "Go Green: Empowering the Rawa Buntu Serpong Community through Planting Vegetables and Herbs" program is an initiative designed as part of the Community Service activities within the Integrated Community Service Program (KKN) of Universitas Muhammadiyah Tangerang (UMT). This program aims to address environmental issues while simultaneously strengthening food security in the Rawa Buntu area. By encouraging active community participation, the program promotes gardening activities in home yards or available vacant land, thus creating a greener and healthier environment. The "Go Green" program not only focuses on environmental aspects but also emphasizes the importance of economic empowerment and community self-reliance. Through the cultivation of vegetables and herbs, the community is expected not only to meet their own food needs but also to potentially increase their income through the sale of harvested produce. This initiative aims to raise awareness of the importance of urban agriculture and its contribution to environmental health and food security. The conclusion of this program demonstrates that community involvement in gardening activities not only positively impacts the environment but also strengthens the local economy and fosters more sustainable food security in the future.
Effect of Audit Committee, Institutional Ownership, and Risk Committee on Audit Quality of Public Companies Rapini, Titi; Suwandi, Suwandi; Putro, Rizki Listyono; Aulia, Triana Zuhrotun; Sudarmanto, Eko
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2067

Abstract

This study examines the influence of audit committees, institutional ownership, and risk committees on the quality of audits in public companies. Using a quantitative approach, data were collected from 160 professionals involved in corporate governance through a structured questionnaire using a Likert scale (1–5). The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS 3). The results show that all three independent variables—audit committee, institutional ownership, and risk committee—have significant and positive effects on audit quality. The audit committee demonstrates the strongest influence, highlighting its critical role in overseeing financial reporting and auditor performance. Institutional ownership enhances external monitoring, while the risk committee contributes through improved risk oversight. These findings underscore the importance of strong governance structures in ensuring high audit quality and financial transparency in public companies.
The Impact of Public Accountant Competence, Audit Review Quality, and Timeliness of Reporting on Client Loyalty through Audit Trust in Accounting Firms in Jakarta Aulia, Triana Zuhrotun; Puspitasari, Ria; Maulana, Bonnix Hedy; Nurhayadi, Willy; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 3 No. 08 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i08.2161

Abstract

This study examines the influence of public accountant competence, audit review quality, and timeliness of reporting on client loyalty, with audit trust serving as a mediating variable. The research was conducted on public accounting firms operating in Jakarta using a quantitative approach. A total of 250 valid responses were collected through a structured questionnaire and analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS 3). The findings indicate that public accountant competence, audit review quality, and timeliness of reporting have significant positive effects on audit trust. In turn, audit trust significantly influences client loyalty. Moreover, audit trust partially mediates the relationship between each independent variable and client loyalty, underscoring its critical role in shaping long-term client relationships. The study provides both theoretical contributions and practical implications for public accounting firms in fostering client trust and retention.
The Impact of Public Accountant Competence, Audit Review Quality, and Timeliness of Reporting on Client Loyalty through Audit Trust in Accounting Firms in Jakarta Aulia, Triana Zuhrotun; Puspitasari, Ria; Maulana, Bonnix Hedy; Nurhayadi, Willy; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 3 No. 08 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i08.2161

Abstract

This study examines the influence of public accountant competence, audit review quality, and timeliness of reporting on client loyalty, with audit trust serving as a mediating variable. The research was conducted on public accounting firms operating in Jakarta using a quantitative approach. A total of 250 valid responses were collected through a structured questionnaire and analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS 3). The findings indicate that public accountant competence, audit review quality, and timeliness of reporting have significant positive effects on audit trust. In turn, audit trust significantly influences client loyalty. Moreover, audit trust partially mediates the relationship between each independent variable and client loyalty, underscoring its critical role in shaping long-term client relationships. The study provides both theoretical contributions and practical implications for public accounting firms in fostering client trust and retention.
The Influence of Internal Control, Green Budgeting, and Employee Participation on Environmental Accountability in Green Property Companies in Indonesia Mahdi, Fadilla Muhammad; Hayati, Nur; Kristanto, Eri; Sudarmanto, Eko; Aulia, Triana Zuhrotun
West Science Social and Humanities Studies Vol. 3 No. 09 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i09.2278

Abstract

This study investigates the influence of internal control, green budgeting, and employee participation on environmental accountability in green property companies in Indonesia. Employing a quantitative research design, data were collected from 140 respondents using a 1–5 Likert scale questionnaire. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS 3). The results show that internal control has a significant positive effect on environmental accountability, demonstrating the role of strong monitoring and evaluation systems in enhancing compliance with sustainability practices. Green budgeting also exhibits a positive and significant impact, highlighting the importance of allocating financial resources toward environmentally friendly initiatives. Furthermore, employee participation significantly strengthens environmental accountability, reflecting the need for inclusive involvement in organizational decision-making related to sustainability. Overall, the findings emphasize that integrating robust governance mechanisms, environmentally oriented budgeting, and employee engagement can substantially improve environmental accountability in Indonesia’s green property sector. These results provide both theoretical contributions to sustainability research and practical recommendations for policymakers and business leaders seeking to align corporate practices with global environmental standards.
ANALYSIS OF THE IMPACT OF BLOCKCHAIN INTEGRATION, REGULATORY COMPLIANCE TECHNOLOGY, AND ACCOUNTANTS' TECHNOLOGICAL COMPETENCE ON TRANSPARENCY AND EFFICIENCY IN PUBLIC SECTOR ACCOUNTING IN INDONESIA Natong, Asriani; Aulia, Triana Zuhrotun; Sudarmanto, Eko
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.163

Abstract

This study investigates the impact of blockchain integration, regulatory compliance technology, and accountants’ technological competence on transparency and efficiency in public sector accounting in Indonesia. Employing a quantitative research design, data were collected from 130 public sector accountants and financial management staff using a five-point Likert scale questionnaire. The data were analyzed using Structural Equation Modeling – Partial Least Squares (SEM-PLS 3). The results reveal that blockchain integration and regulatory compliance technology significantly enhance transparency and efficiency in public sector accounting. Moreover, accountants’ technological competence plays a vital role in reinforcing these relationships by enabling more effective utilization of digital tools and systems. These findings emphasize that technological innovation, when combined with human capability, contributes to improved governance, accountability, and operational performance in Indonesia’s public sector. The study highlights the necessity for public institutions to invest not only in digital transformation but also in continuous professional training to strengthen financial transparency and efficiency.
Co-Authors Afifi, Zaenal Alamsyah, Sustari Asriani Natong Basuki Dien Ajeng Fauziah Eko Narto Utomo Erdawati, Lena Fadilla Muhammad Mahdi Gusti Dian Prayogi Isrok Isrok KIMSEN, KIMSEN Kristanto, Eri Maulana, Bonnix Hedy Nur Hayati Nurhayadi, Willy Pambudi, Januar Eky Purnamasari, Yuana Fasya Putro, Rizki Listyono Ria Puspitasari Rianto Rianto Rumanintya Lisaria Putri, Rumanintya Lisaria Saputra, M Wahid Siregar, Indra Gunawan Sudarmanto, Eko Suwandi Suwandi Titi Rapini, Titi Windasari, Ihsanul Wulandjani, Harimurti Zainuddin, Zainuddin