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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Prosiding PESAT Journal of Economics, Business, & Accountancy Ventura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Akuntansi dan Bisnis The Indonesian Journal of Accounting Research Coopetition : Jurnal Ilmiah Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Journal of Economics and Business UBS Jurnal Manajemen Bisnis dan Keuangan Accounting and Finance Studies Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Manado (JAIM) Jurnal Akuntansi E-JURNAL AKUNTANSI
Dwi Martani
Fakultas Ekonomi Dan Bisnis, Universitas Indonesia Jl. Dr. Sumitro Djojohadikusumo (Lkr. Kampus Raya)), Depok
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Social Sciences Other

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ANTESEDEN KOMITMEN ORGANISASI DAN MOTIVASI: KONSEKUENSINVA TERHADAP KINERJA AUDITOR INTERN PEMERINTAH Marganingsih, Arywarti; Martani, Dwi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 1
Publisher : UI Scholars Hub

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Abstract

The purpose of this study is to empirically investigate whether organizational culture, leadership style, and monetary incentive are antecedents of organizational commitments, while time budget pressure, task complexity, discussion of audit review, and organizational commitment are antecedents of motivation. This study also investigates the consequences of organizational commitment and motivation and their antecendents on auditors ‘performance. The study uses 276 internal auditors of Non Departemental Government Institutions as our respondents. The study uses Structural Equation Modelling that is run by LISREL. This study provides evidence that organizational culture is an antecedent of organizational commitment while discussion of audit review and organizational commitment are antecedents of motivation. This study finds that organizational commitment, motivation, time budget pressure and discussion of audit review have positive consequences on auditors ‘performance while organizational culture is found to have negative consequence on auditors ‘performance.
ANALISIS FAKTOR YANG MEMPENGARUHI BOOK TAX GAP DAN PENGARUHNYA TERHADAP PERSISTENSI LABA Persada, Aulia Eka; Martani, Dwi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 2
Publisher : UI Scholars Hub

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Abstract

The aim of this study is to examine the factors affecting book tax gap and analyze the effects of book tax gap for the persistence of earnings using a panel data set of manufacturing company in Indonesia over the period 2001-2007. The key result suggests that, only tax loss utilization and the firm size significantly affect the book tax gap in Indonesia. The result for the persistence of earnings shows that both temporary and permanent book tax gap significantly affect the persistence of earnings. The result also shows there are other factors that affect the persistence of earnings like operating cash flows and accruals.
TINGKAT PENGUNGKAPAN DAN PENGGUNAAN DERIVATIF KEUANGAN DALAM AKTIVITAS PENGHINDARAN PAJAK Oktavia, Oktavia; Martani, Dwi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose of this study is to investigate whether, in a case study of Indonesia, financial derivatives are used as a means of tax avoidance as literature shows that derivative users incline to avoid tax. Two samples treatment are conducted in examining the problem. Initially, using the sample all derivative users, this study does not find that derivative users are significantly related to tax avoidance. However, when the sample is separated into two groups based on the level of disclosure on financial derivatives, the results show otherwise. Firms with low level of disclosure on financial derivatives is more tax aggressive compared to those with high level of disclosure. These findings are shown by their lower ETRs (Effective Tax Rate) compared to other firms. Moreover, this study also examines the relationship between the use of financial derivatives with the level of tax avoidance. The results indicate that the use of financial derivatives is positively related to the level of tax avoidance. Results of this study are expected to have positive contribution on the development of tax policy in Indonesia, particularly for the tax on derivatives.
PENGARUH LARGE POSITIVE ABNORMAL BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA Rachmawati, Nurul Aisyah; Martani, Dwi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose of this study is to analyze the effect of Large Positive Abnormal Book-Tax Differences (LPABTD) on earnings persistence and accruals persistence. This study used unbalanced panel data of listed companies in Indonesia Stock Exchange from 2006-2011. It is hypothesized that firms with LPABTD exhibit lower earnings and accruals persistence than other firms with Large Positive Normal Book-Tax Differences (LPNBTD). The results provide evidence which is consistent with the hypotheses. It is shown that firms with LPABTD exhibit lower earnings quality than other firms with LPNBTD.
Evaluation of Quality Control System on Audit Performance (Case Study of BPK Representative of West Sulawesi Province) Agusmansyah Agusmansyah; Dwi Martani
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6095

Abstract

This study aims to evaluate the quality control system (SPM) for the performance of the audit carried out at the BPK Representative of West Sulawesi Province. The six components in the audit performance analyzed are audit planning, audit implementation, supervision & review, reporting of audit results, follow-up monitoring of audit results, and audit evaluation to determine its implementation. In addition, this study will also provide recommendations to improve the effectiveness of the implementation of SPM. This study used qualitative descriptive analysis by evaluating SPM implementation documents and the results of interviews with SPM implementers and SPM assessors. The results of this study show that overall, the BPK Representative of West Sulawesi Province has implemented a quality control system but, in its implementation, it is still necessary to consider improving the understanding of SPM for auditors, fulfilling the shortage of auditors in the composition of the Audit Team, proposing a quality management system on the component of monitoring follow-up audit results, and strengthening supervision on the implementation of SPM.
Evaluasi Penyelenggaraan Akuntansi Persediaan Hadiah : Studi Kasus pada Kementerian Sosial Nurgiyanti Nurgiyanti; Dwi Martani
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 2. Agustus 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.6446

Abstract

Salah satu jenis persediaan yang dikelola oleh Kementerian Sosial adalah persediaan hadiah, merupakan Hadiah Tidak Tertebak (HTT) dan Hadiah Tidak Diambil Pemenang (HTDP) dari penyelenggaraan Undian Gratis Berhadiah (UGB). Persediaan HTT dan HTDP memiliki karakteristik berbeda dengan persediaan sektor pemerintahan umumnya. Penelitian bertujuan mengevaluasi kesesuaian akuntansi persediaan HTT dan HTDP dengan Standar Akuntansi Pemerintah (SAP) meliputi pengakuan, pengukuran, pengungkapan. Penelitian ini merupakan studi kasus evaluasi dengan pendekatan kualitatif. Evaluasi menggunakan kriteria yang disusun berdasarkan Pernyataan Standar Akuntansi Pemerintahan (PSAP) Nomor 05 Akuntansi Persediaan dan Peraturan Menteri Keuangan (PMK) Nomor 22/PMK.05/2022 tentang Kebijakan Akuntansi Pemerintah Pusat. Hasil evaluasi menunjukkan bahwa penyelenggaraan akuntansi persediaan HTT dan HTDP belum sepenuhnya sesuai dengan SAP karena titik pengakuan perolehan persediaan bukan pada saat barang HTT dan HTDP diterima, pengungkapan persediaan HTT dan HTDP pada CaLK belum sepenuhnya memadai serta penyajian beban persediaan HTT dan HTDP belum sesuai dengan nilai pemakaian persediaan.
Evaluasi Implementasi Penganggaran Berbasis Kinerja di Masa Pandemi Covid-19 Gratia Mastauly Situmorang; Dwi Martani
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1694

Abstract

The research aims to evaluate performance-based budgeting during the Covid-19 pandemic at the Ministry of State Secretariat. The Covid-19 pandemic has become a global issue, so government agencies have refocused the national budget. Meanwhile, performance gains can be realized if supported by an adequate budget. The research used a case study strategy with a qualitative approach, single case study method, qualitative descriptive data analysis on single unit analysis with data documentation instruments and group discussion forums (FGD). This research is interesting because it examines strategic ministries during the Covid-19 pandemic through FGD instruments. The results of data analysis for 2020-2022 show that the absorption of the Ministry of State Secretariat's budget is on average <95% due to the high and dynamic intensity of the activities of the President/Vice President, which is a particular challenge in budgeting. Significant fluctuations in output efficiency occurred due to savings in official travel costs during the pandemic. The value of output and outcome achievements is relatively constant and meets targets even though efficiency has increased due to digital transformation and new work patterns. The results of the study show that there are still HR constraints and priority scales, but cross-departmental collaboration is still implemented through ICT optimization when working from home. The research concludes that performance-based budgeting has been carried out in accordance with regulations as per the results of budget performance evaluations in the aspects of implementation, benefits, and context. However, the implementation is not optimal when there is a change in personnel, regulations, and applications, so that the improvement of HR competence and collaboration needs to be carried out continuously.
Boosting Government Assets as A Revenue Center: Risk and Treatment Nurul Ainuzzahrah; Dwi Martani
Accounting and Finance Studies Vol. 3 No. 4 (2023): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs34.8332023

Abstract

The Ministry of Finance, through the Directorate General of State Assets Management (DGSAM), strives to increase the contribution of asset management as a source of Non-Tax State Revenue through the Asset Utilization mechanism (in the form of assets rent, etc.). However, empirical data indicates that Asset Utilization activities are not optimal. This study aims to conduct a risk assessment of the government assets rental business process. The study was conducted qualitatively following the risk assessment steps according to ISO 31000:2018 Risk Management. Based on data obtained (by document analysis and interviews) and referring to the organization's risk appetite, the risk assessment shows that eight significant risks need to be anticipated and mitigated by DGSAM related to the assets rental business process. To increase the effectiveness of the assets rental business process in generating Non-Tax State Revenue, we recommend DGSAM as Assets Manager to increase the effectiveness of control in the assets rental business process and implement risk mitigation as an embedded strategy in improving asset management.
Implementasi Sakti Dengan Pendekatan Technology Acceptance Model Willi Williyanto; Dwi Martani Martani
Coopetition : Jurnal Ilmiah Manajemen Vol. 14 No. 3 (2023): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v14i3.3364

Abstract

At present the development of data systems has become a significant need for all organizations, including the government, in increasing the effectiveness and efficiency of performance processes in providing quality data as a form of accountability and transparency to the public. The Directorate General of Treasury (Directorate General of Treasury) in order to improve quality and facilitate the process of managing public finances, is constantly improving the data technology that has been provided. The Institutional Level Financial Application System (SAKTI) developed by the Directorate General of Treasury is an integrated solution for managing state finances at the Work Unit level. So that the management of state finances is expected to be easier, faster, and more accurate. SAKTI is an application that integrates applications in Satker into one application, so users or users do not need to access many applications in managing state finances. Since 2015, SAKTI has undergone piloting sessions to ensure that SAKTI is suitable for use by all work units throughout Indonesia and applies to all ministries and agencies in Indonesia since 2021.
Evaluation Of The Implementation Process Of PSAP 16 Service Concession Agreement – Grantor On Toll Roads At The Ministry Of Public Works And Housing Stellaria Dyah Prametisiwi; Dwi Martani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5076

Abstract

This research aims to evaluate the process of implementing PSAP 16 in toll road service concession agreements at the Ministry of Public Works and Housing and the obstacles in implementing accounting by applicable regulations. This research uses qualitative methods through a case study approach by analyzing documentation data, process assessment checklists, and semi-structured interviews. The research results show that the implementation process of PSAP 16 has several obstacles, including the computerized accounting calculation system that does not fully accommodate the calculation of service concession assets, especially for service concession agreements that were in place before PSAP 16 came into effect and the need for internal control to separate the portion of capital expenditure and operating expenditure in service concession assets so that it can be presented under economic substance. This research recommends that coordination is needed to develop an integrated accounting system for recording service concession assets, optimize effective internal control over service concession agreements, and adequate measurement mechanisms so that service concession assets shall be accounted for in accordance with PSAP 16.
Co-Authors A.A. Ketut Agung Cahyawan W Agusmansyah Agusmansyah Alif Indra Ramadhan Amrullah, Ahmad Fauzi Anindhita, Anggara A. Anindhita, Anggara A. Arya Marantika Azolla Degita Azis Boris Satriyo Utomo Debby Fitriasari Dian Pratiwi Etika Karyani Fitriany Fitriany, Fitriany Grace Talenta Hutagalung Gratia Mastauly Situmorang Hilda Rosietta, Hilda I Made Pradana Adiputra I Putu Hendra Martadinata . Ilha Refyal Mandisa, Ayub Marganingsih, Arywarti Marganingsih, Arywarti Muammar Khadafi Nurgiyanti Nurgiyanti Nurul Ainuzzahrah Oktavia Oktavia Oktaviani, Intan Herlina Oktaviani, Intan Herlina Persada, Aulia Eka Persada, Aulia Eka Purwa Wicaksono, Swara Aldy Rachmawati, Nurul Aisyah Rahfiani Khairurizka Sidharta Utama Stellaria Dyah Prametisiwi Tb. M. Yusuf Khudri Teguh I. Maulana Tri Sugiarto Willi Williyanto Zulma, Gandy Wahyu Maulana