Article Per Year (5 Year)
p-Index From 2020 - 2025
1.784
P-Index
This Author published in this journals
All Journal International Journal of Supply Chain Management Jurnal Aplikasi Akuntansi Jurnal MEBIS (Manajemen dan Bisnis) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Al-Buhuts (e-journal) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Tannar, Oryza
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
PENGARUH PARTISIPASI MASYARAKAT TERHADAP EFEKTIVITAS PENGELOLAAN DANA DESA DENGAN AKUNTABILITAS PENGELOLAAN DANA DESA SEBAGAI VARIABEL INTERVENING Permatasari, Intan; Susilowati, Endah; Tannar, Oryza

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.75 KB) | DOI: 10.31955/mea.v5i2.1105

Abstract

Tujuan dari penenlitian ini untuk menguji dan membuktikan partisipasi masyarakat dan akuntabilitas pengelolaan dana desa mempengruhi efektivitas pengelolaan dana desa di desa pada kecamatan kanor kabupaten bojonegoro. Pada penelitian ini populasinya adalah pemerintah desa di kecamatan kanor dan badan permusyawaratan desa. Penelitian ini menggunakan teknik purposive sampling, sampel dipilih berdasarkan pertimbangan yang memiliki tujuan data yang diperoleh lebih representative. Membagikan kuesioner kepada responden adalah cara untuk pengumpulkan data. Hasil dari penelitian mempertunjukkan bahwa masyarakat yang berpartisipasi dan akuntabilitas pengelolaan dana desa cukup berpengaruh pada efektivitas pengelolaan dana desa. Hal ini menunjukkan jika partisipasi oleh masyarakat dan akuntabilitas pengelolaan dana desa semakin tinggi, efektivitas pengelolaan dana desa di kecamatan kanor kabupaten bojonegoro juga semakin baik.
Supply Chain Strategy in Public Budgeting Process: System-Efficacy as Intervening Variable Yuhertiana, Indrawati; Suhartini, Dwi; Mohamed, Nafsiah; Tannar, Oryza; Julianto Harsono, Eddy
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.5521

Abstract

Abstract— Rapid challenges and changes that are an integral part of the business environment require companies to plan their business carefully, as well as to assess the probability of future events occurring and resulting from them. Supply chain strategy research in budgeting in the public sector is interesting to study. The main target of the current paper  is to analyze the impact of the participatory budgeting on the dysfunctional supply chain strategy mediated by self-efficacy in the public sector. The population was executive officers in the regional government of the province of East Java, Indonesia. Quota sampling is used to determine unit samples. Data obtained from 130 respondents. Three hypotheses were tested using Partial Least Square Analysis. Participative budgeting has been proven to increase self-efficacy. Self-efficacy has also been proven to be an intervening variable, by being able to reduce dysfunctional supply chain strategy with involvement in budgeting. On the other hand, participative budgeting influences dysfunctional supply chain strategy in a positive direction. The practical implications of this study are used as a basis for decision making for local governments in designing management control systems, especially in the budgeting process and paying attention to the character of personal self-efficacy.
ANALISIS REKONSILIASI PPN UNTUK PELAPORAN SPT MASA PPN PADA KOPKAR PT VUB Handayani, Rukmining Tias Niken; Tannar, Oryza
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 2 No 1 (2024): Agustus 2024
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v2i1.30

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui penyelesaian rekonsiliasi dengan SPT Laporan Keuangan Perusahan pada Kopkar PT VUB. Rekonsiliasi diperlukan untuk mengetahui perbedaan nilai PPN terutang yang harus dibayarkan oleh Kopkar PT VUB sebelum dibayarkan pada Lampiran SPT Masa PPN. Dengan dilakukannya rekonsiliasi setiap masa PPN perusahaan dapat menghindari kekurangan ataupun kelebihan bayar pada saat melakukan pembayaran SPT Masa PPN. Penelitian ini menggunakan teknik analisis deskriptif kualitatif dalam metode analisis tingkat keseimbangan antara pelaporan keuangan dan PPN yang dilaporkan ke spt. Sumber data diperoleh dari studi dokumen, wawancara dan literatur. Hasil penelitian ini menunjukkan perbedaan jumlah PPN final yang dibayarkan antara SPT dengan laporan keuangan PT VUB Kopkar. Tetapi masih terbatas pada jumlah yang wajar dari angka yang dapat diterima.
Determinants of Stock Prices in the Indonesian Stock Exchange Tannar, Oryza
Jurnal Mebis Vol. 10 No. 1: July 2025
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v10i1.703

Abstract

The main objective of financial reports is to provide useful accounting information for making economic decisions. Users of financial reports will use them to predict, compare and assess the financial information impacts arising from the economic decisions they make. This study aims to determine the effect of return on assets, return on equity, and net profit margin. The type of research conducted in this study is research using quantitative techniques in multiple regression analysis. The results of this study show that return on assets has a significant effect on stock prices, while return on equity and net profit margin do not have a significant effect on stock prices. Then, Return on Assets received by the company is more dominant in influencing Stock Price. In general, the higher the ROA, the greater the Stock Price, because investors tend to dare or like healthy companies or can provide high profits
Determinan Akuntabilitas Pengelolaan Dana Desa Cahyani, Nita Putri; Tannar, Oryza
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.860

Abstract

Penelitian ini bertujuan untuk menguji pengaruh implementasi Sistem Keuangan Desa (Siskeudes) serta Sistem Pengendalian Intern Pemerintah (SPIP) terhadap tingkat akuntabilitas dalam pengelolaan dana desa, dengan fokus pada 17 desa yang berada di wilayah Kecamatan Waru, Kabupaten Sidoarjo. Studi ini menggunakan pendekatan kuantitatif, di mana data diperoleh melalui penyebaran kuesioner kepada 64 aparatur desa yang dipilih secara purposive, berdasarkan kriteria tertentu. Teknik analisis yang digunakan adalah Partial Least Square Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS versi 4.0. Berdasarkan hasil pengolahan data, ditemukan bahwa penggunaan Siskeudes tidak memberikan pengaruh yang signifikan terhadap akuntabilitas pengelolaan dana desa. Sebaliknya, penerapan SPIP terbukti berkontribusi positif dan signifikan terhadap peningkatan akuntabilitas. Penelitian ini menunjukkan bahwa keberhasilan dalam tata kelola dana desa tidak semata-mata bergantung pada penerapan sistem berbasis teknologi informasi, melainkan juga dipengaruhi oleh efektivitas mekanisme pengendalian internal, kompetensi aparatur desa, serta nilai-nilai akuntabilitas yang melekat dalam budaya organisasi.
Analisis Tarif Pajak (PPH 21) dan Sosialisasi Perpajakan Terhadap Kepatuhan WPOP Karyawan Hanggara, Dipta Wira; Tannar, Oryza
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8087

Abstract

The majority of employees in Indonesia are subject to an automatic tax withholding system through the Article 21 Income Tax (PPh 21) mechanism. However, compliance in submitting the Annual Tax Return (SPT) remains relatively low. This study aims to analyze the effect of Article 21 Income Tax (PPh 21) rates and tax socialization on the compliance of individual taxpayers (WPOP) among employees of PT Puspa Agro Sidoarjo. This research uses a quantitative approach with data collected through online questionnaires and analyzed using the Structural Equation Modeling method with the Partial Least Squares (PLS-SEM) approach through SmartPLS 4.0 software. The results indicate that PPh 21 tax rates have a positive and significant effect on tax compliance (coefficient = 0.727; t = 11.025; p = 0.000), and tax socialization also has a positive and significant effect (coefficient = 0.274; t = 4.166; p = 0.000). Both variables explain 64% of the variation in taxpayer compliance, with the dominant influence coming from tax rates (f² = 0.453). These findings emphasize that managing fair tax rates and improving the quality of tax information dissemination are essential to increase taxpayer compliance.
Pengaruh Intellectual Capital dan Corporate Social Responsibility Terhadap Return on Assets Dimoderasi Ukuran Perusahaan Cahyani, Riska Dwi; Tannar, Oryza
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.4797

Abstract

Companies listed in the fast-moving consumer goods category tend to have stable operational activities. In the competitive business world, companies must be able to optimize all the resources they possess, both tangible and intangible. Additionally, companies have social responsibilities towards their surrounding environments. This research aims to determine the influence of intellectual capital and corporate social responsibility on financial performance, projected by return on assets, and moderated by company size. The research population consists of companies listed in the fast-moving consumer goods category on the Indonesia Stock Exchange. This study uses a quantitative method. The sampling method employed in this research is purposive sampling, and the data collection technique used is documentation. The testing tool used in this research is the Software Partial Least Square (PLS) 3.0. The results of this study indicate that the first independent variable, intellectual capital, affects financial performance. Additionally, the second independent variable, corporate social responsibility, also affects financial performance. However, the moderating variable, company size, does not strengthen the influence of intellectual capital and corporate social responsibility on financial performance.
Pengaruh Self Assessment System, SP2DK, Surat Teguran, dan Surat Paksa Terhadap Penerimaan Pajak Setyawati, Anjeli; Tannar, Oryza
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.4799

Abstract

The aim of this research is to find out the influence of the self-assessment system, SP2DK, warning letters and forced letters on tax revenues. The population in this research is data from Individual Taxpayers and Corporate Taxpayers within the scope of KPP Pratama Surabaya Karangpilang for the 2020-2023 period. Sampling used a saturated sampling technique, that is, all members of the population were used as research samples. The data collection technique uses documentation techniques, namely by collecting data from KPP Pratama Surabaya Karangpilang during the 2020-2023 period for research purposes. The testing tool in this research uses the Partial Least Square (PLS) method with WarpPLS 8.0 software. The research results show that the self-assessment system and warning letters have no effect on tax revenues at KPP Pratama Surabaya Karangpilang. Meanwhile, the issuance of SP2DK and forced letters has an impact on tax revenues at KPP Pratama Surabaya Karangpilang.
Pengaruh Bisnis E-Commerce, Teknologi Informasi, dan Kompetensi Auditor terhadap Kebutuhan Jasa Audit E-Commerce : Studi Kasus pada Kantor Akuntan Publik Kota Surabaya Puspitasari, Mia; Tannar, Oryza
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1746

Abstract

The purpose of this study is to find the impact of e-commerce business, information technology, and auditor competence on the need for e-commerce audit services provided by Public Accounting Firms (KAP) registered with the Indonesian Institute of Certified Public Accountants (IAPI) in Surabaya. Using a quantitative approach, this study involved a sample of 52 auditors selected through basic random sampling methodology and the Slovin formula. Questionnaire distribution was the main method for data collection in this study. Data analysis relied on Partial Least Square (PLS) software. The results of this study reveal that the demand for e-commerce audit services continues to increase, influenced by the growth of e-commerce businesses, and the level of auditor competence, while advances in information technology have no effect.
Pengaruh Ethical Sensitivity, Spiritual Intelligence, dan Komitmen Profesional terhadap Audit Judgement pada Auditor Pemerintah di BPKP Perwakilan Provinsi Jawa Timur Firdaus, Adam; Tannar, Oryza
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3579

Abstract

Finding out how spiritual intelligence, ethical sensitivity, and professional dedication affect audit judgment in government auditors at BPKP representing the province of East Java is the primary goal of this study. Data on the degree of spiritual intelligence, professional commitment, and ethical awareness were gathered for this study. Government auditors employed by the East Java Province Representative BPKP were among the participants in this study. Researchers use a descriptive statistical approach to describe the relationship between variables. In order to determine the nature of the dependent and independent variables from the data gathered, this approach looks at the relationship and purpose of the variables under study. In total, 61 respondents made up the sample that was employed in this study. Research has demonstrated that spiritual intelligence and ethical sensitivity positively impact audit judgment, but professional dedication has little bearing on audit judgment. Tujuan utama dari diadakanya penelitian ini guna menelusuri pengaruh ethical sensitivity, spiritual intelligence, dan komitmen profesional keuntuk audit judgement untuk auditor pemerintah di BPKP perwakilan provinsi jawa timur. Penelitian ini dilakukan dengan cara mengumpulkan data mengenai tingkat ethical sensitivity, spiritual intelligence, dan komitmen profesional. Populasi yang peneliti gunakan didalam penelitian ini mencakup auditor pemerintah yang bekerja di BPKP Perwakilan Provinsi Jawa Timur. peneliti memakai pendekatan statistik deskriptif menggambarkan hubungan antar variabel. Pendekatan ini bertujuan meneliti hubungan dan tujuan variabel yang diteliti, sehingga bisa diketahui sifat antar variabel dependen dan independen dengan data yang sudah dikumpulan. Sampel yang dipakai didalam penelitian ini berjumlah 61 responden. Dari temuan penelitian, penilaian audit dipengaruhi secara positif kecerdasan spiritual dan kepekaan etika, namun penilaian audit tidak dipengaruhi dedikasi profesional.
Co-Authors Aviliani, Vivi Dwi Cahyani, Nita Putri Dwi Suhartini Endah Susilowati Firdaus, Adam Handayani, Rukmining Tias Niken Hanggara, Dipta Wira Indrawati Yuhertiana Intan Permatasari Julianto Harsono, Eddy Mohamed, Nafsiah Puspitasari, Mia Riska Dwi Cahyani, Riska Dwi Setyawati, Anjeli