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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Sebatik Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Journal of Contemporary Accounting Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Ilomata International Journal of Tax and Accounting Jurnal ABDINUS : Jurnal Pengabdian Nusantara Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Manajemen Kesatuan Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Buletin Poltanesa Berajah Journal ABDI EQUATOR Educoretax Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Apssai Accounting Review (ApAR) Jurnal Akuntansi dan Keuangan Journal of Trends Economics and Accounting Research Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business Dharma: Jurnal Pengabdian Masyarakat Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Akurasi
Elok Heniwati
Universitas Tanjungpura
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Implementasi Pajak Penghasilan Pasal 21 Pada Perusahaan Galangan Kapal Lauwrence, Miske; Fahmi, Muhammad; Heniwati, Elok
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1039

Abstract

This research focuses on the implementation of Income Tax Article 21 at PT X, especially after the introduction of Minister of Finance Regulation Number 168 of 2023. This regulation outlines new guidelines on the calculation of taxes related to employee income. The objective of this study is to assess whether PT X has accurately implemented the provisions of this regulation and challenges faced during the implementation of the new tax guidelines. This research uses qualitative and comparative methods to analyze data, including interviews and financial documents, to evaluate the compliance of PT X with the latest tax regulations. The analysis reveals discrepancies in PT X's tax practices, where transport allowance was not considered, leading to underpayment of Income Tax Article 21. While the new regulations simplify tax calculations, they also lead to higher tax withholdings, causing concerns among employees. Despite this, the regulation was generally well-received, as it eased the administrative burden for the company's tax reporting.
Korelasi Korelasi Karakteristik Perusahaan Terhadap Financial Distress Perusahaan Sektor Properti dan Real Estate Mutia Rachmawati; Elok Heniwati; Gita Desyana
Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i1.1511

Abstract

This research aims to understand the factors that influence the level of financial distress in property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The population in this study was 87 property and real estate companies listed on the IDX. From this population, researchers selected 36 companies as samples using purposive sampling techniques. The observation period in this study was five years, so the total observation data used was 118. Data analysis in this study used multiple linear regression with the help of SPSS 26 software. The results of the study showed that liquidity had a positive and significant influence on the level of financial distress with a value t-count of 6.077 > 1.98099 t-table for property and real estate sector companies listed on the IDX for the 2018-2022 period. This means that the higher the level of company liquidity, the higher the level of financial distress experienced by the company. On the other hand, profitability and company size did not show a negative and significant influence on the level of financial distress in property and real estate sector companies listed on the IDX during the observation period.
Determinants of Dividend Policy and Their Implications for Firm Value Using the Signaling Model Putri, Nadia Ayuni; Hitten, Akhmad; Heniwati, Elok
APSSAI ACCOUNTING REVIEW Vol 4 No 2 (2024): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v4i2.41

Abstract

Research aims: This study aims to analyze the effect of profitability, capital structure,      and free cash flow on company value, with dividend policy as an intervening variable in banking companies. Design/Methodology/Approach: The research uses secondary data obtained from banking companies listed on the Indonesia Stock Exchange for the period 2014-2020. A total of 45 companies constituted the population, and purposive sampling was used to select 19 companies that met the criteria for testing. Data analysis was conducted using the Partial Least Square (PLS) method with the SmartPLS version 3.2.8 software. Research findings: The results revealed that profitability has a significant positive effect on dividend policy, while capital structure has no effect on dividend policy. Free cash flow, on the other hand, shows a significant positive effect on dividend policy. Furthermore, profitability has a significant positive effect on company value, and capital structure also positively and significantly affects company value. However, free cash flow has no effect on company value, and dividend policy does not influence company value.   Theoretical contribution/Originality: This research contributes to the understanding of the dynamics between profitability, capital structure, free cash flow, dividend policy, and company value, particularly within the context of the banking sector. Practitioner/Policy implication: The findings provide insights for practitioners and policymakers in banking companies to better align profitability and dividend policy to enhance company value. Research limitation/Implication: The study is limited to banking companies listed on the Indonesia Stock Exchange during 2014-2020 and may not generalize to other sectors or time periods.
The Effect Of Company Size, Liquidity and Leverage On Environmental Costs With Foreign Ownership As Moderating Variable Pratama, Muhammad Rahmadi; Heniwati, Elok; Yunita, Khristina; Dosinta, Nina Febriana; Damayanti, Fera
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2596

Abstract

Environmental damage caused by business entities activity causes negative impact to society, especially mining companies that have many environmental cases such as Timah, Vale and several other large mining companies. With high funding capabilities, these large companies can easily fund environmental contributions, but the reality on the ground is the opposite, raising questions about what hinders or encourages companies in deciding to invest in the environment. The aim of this research is to understand the relationship between company size, liquidity and leverage on environmental costs moderated by foreign ownership. The population of this research is mining companies registered on IDX for the 2021-2023 period by using purposive sampling technique as a way to select samples. There are 31 companies and 93 data in the sample. This research uses secondary data in the form of annual reports and sustainability reports. Eviews 13 is used as a tool in conducting analysis and uses multiple linear regression analysis techniques and moderated regression analysis. The results conclude that company size has no significant effect on environmental costs while foreign ownership does not moderate the relationship between company size, liquidity and leverage on environmental costs. On the other hand, liquidity and leverage have a significant negative effect on environmental costs. This research has implications for academics by providing new understanding and authority as a consideration in making regulations.
The Effect of Time Pressure and Workload on Auditor Performance with Professional Ethics as a Moderating Variable at the West Kalimantan Audit Board Laksono, Tegar; Heniwati, Elok; Haryono, Haryono; Rusliyawati, Rusliyawati; Astarani, Juanda
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3357

Abstract

This study aims to analyze the influence of time pressure and workload on auditor performance as well as the role of professional ethics as a moderating variable in these relationships. Data were collected through questionnaires distributed to auditors at the Financial Supervisory Agency (BPK) of West Kalimantan Province. The analysis method used is Structural Equation Modeling Partial Least Squares (SEM-PLS) with SmartPLS4 software to examine the relationships among variables. The results indicate that time pressure and workload have a significant negative effect on auditor performance. Furthermore, professional ethics was found to moderate the relationship between time pressure and workload with auditor performance, where auditors with a high level of professional ethics are able to maintain performance quality despite facing high pressure and workload. These findings emphasize the importance of strengthening professional ethics values as a protective factor to enhance auditors’ resilience against work-related stress. The practical implications of this study include the need for effective workload management and realistic scheduling, as well as the continuous development of professional ethics training to maintain audit quality and auditor well-being.
Pengaruh Green Accounting, Leverage, dan Profitabilitas terhadap Nilai Perusahaan dengan CSR Sebagai Variabel Moderasi Maharani, Amanah Putri; Mustika, Ira Grania; Heniwati, Elok
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.18837

Abstract

The purpose of this study is to examine how corporate social responsibility moderates the impact of green accounting, leverage, and profitability on firm value. Mining businesses were sampled for this study, and the IDX provided data for the years 2019-2023. This study tests the validity of pre-existing hypotheses by utilizing panel data regression analysis as well as Eviews 12 software. The study findings illustrate that firm value is positively affected by green accounting. Meanwhile, firm value is not affected by profitability or leverage. Corporate social responsibility can influence green accounting and profitability on firm value. Meanwhile, leverage cannot be moderated by corporate social responsibility on firm value.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP BELANJA DAERAH PEMERINTAH KABUPATAN/KOTA PROVINSI KALIMANTAN BARAT Finalianti Roskaputri; Haryono; Elok Heniwati
Berajah Journal Vol. 4 No. 5 (2024): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v4i5.399

Abstract

This study aims to test and identify the effect of Regional Original Revenue, General Allocation Fund and Special Alloation Fund on Regional Expenditure in order to determine the contribution of factors that affect regional expenditure such as the three types of funds. The data for this study were obtained by the Regional Finance and Assets Agency of West Kalimantan Province and supporting data from the website of the Directorate General of Fiscal Balance covering 14 districts/cities in West Kalimantan Province in 2018-2022. Using Eviews 12, this research uses panel data regression as an analysis technique. Panel data regression shows that the Common Effect Model is the best model found in this study. The research findings show that there is an influence of Regional Original Revenue and Special Allocation Fund on Regional Expenditure. Meanwhile, simultaneously, Regional Expenditure in all districts/cities of West Kalimantan Province is positively and significantly influenced by Local Own Revenue, General Allocation Fund and Special Allocation Fund.
Peran Kepuasan Kerja Memoderasi Pengaruh Struktur Audit, Organizational Citizenship Behavior, dan Profesionalisme terhadap Kinerja Auditor Caren, Caren; Heniwati, Elok; Ikhsan, Syarbini
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2076

Abstract

Kinerja auditor merupakan aspek krusial dalam menjamin keandalan laporan keuangan serta mendukung terciptanya tata kelola pemerintahan yang bersih dan transparan. Auditor yang berkinerja baik berperan sangat penting untuk memastikan laporan keuangan bebas dari kesalahan material dan mampu meningkatkan akuntabilitas publik. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh struktur audit, organizational citizenship behavior, dan profesionalisme terhadap kinerja auditor dengan kepuasan kerja sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja di Inspektorat Provinsi Kalimantan Barat, dengan sampel sebanyak 44 auditor yang dipilih menggunakan teknik purposive sampling. Data yang digunakan merupakan data primer, yang diperoleh melalui penyebaran kuesioner langsung kepada responden, dengan skala Likert 1 hingga 8 sebagai skala pengukuran. Analisis data dilakukan dengan metode PLS (Partial Least Square) dengan bantuan perangkat lunak WarpPLS 8.0. Hasil penelitian menunjukkan bahwa struktur audit tidak berpengaruh terhadap kinerja auditor, organizational citizenship behavior berpengaruh positif dan signifikan terhadap kinerja auditor, dan profesionalisme berpengaruh positif dan signifikan terhadap kinerja auditor. Selain itu, kepuasan kerja sebagai variabel moderasi terbukti memperkuat pengaruh struktur audit, organizational citizenship behavior, dan profesionalisme terhadap kinerja auditor.
Whistleblower System untuk Mewujudkan Tata Kelola Keuangan yang Transparan dan Akuntabel di Desa Kayan Semapau Kecamatan Pinoh Utara Kabupaten Melawi Nurbiati, Ikke; Yunita, Khristina; Heniwati, Elok
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2281

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana sistem pelaporan (whistleblower system) dalam mewujudkan tata kelola keuangan desa yang transparan dan akuntabel.  Penelitian ini dilakukan Di Desa Kayan Semapau, Kecamatan Pinoh Utara, Kabupaten Melawi. Namun, banyak sekali kasus kecurangan dalam pengelolaan dana desa masih sering terjadi, yang menghambat pembangunan dan kesejahteraan masyarakat desa. Dengan melalui penerapan whistleblower system (WBS) merupakan salah satu strategi yang efektif untuk mencegah dan mendeteksi kecurangan-kecurangan yang ada. Penelitian ini mengunakan metode kualitatif deskriptif melalui metode purposive sampling. Sumber data primer dalam penelitian ini terdiri dari berbagai informan, yaitu kepala desa, sekretaris, badan permusyawaratan desa (BPD) sedangkan yang menjadi informan, yaitu ketua RT dan masyarakat desa. Adapun teknik pengumpulan data melalui observasi dan wawancara, serta melalui buku – buku atau dokumentasi. Hasil penelitian menunjukan bahwa implementas i whistleblower system dapat menjadi strategis untuk menciptakan tata kelola keuangan desa yang lebih transparan, akuntabel, dan berdaya guna dalam medorong partisipasi aktif masyarakat serta mengoptimalkan pengguna anggaran desa untuk pembaguan yang berkelanjut.
The effect of green innovation in mediating the effect of ownership on profitability growth Rahman, Syarif Syahrul; Heniwati, Elok; Helmi, Syarif M.
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss1.art5

Abstract

This study investigates the Influence of Green Innovation (GI) in mediating the effect of Ownership on profitability growth, based on the Resource-Based View (RBV) theory. Profitability growth is measured using Return on Assets (ROA) for companies listed in the LQ45 index during the 2018–2022 period, with purposive sampling. Data analysis was conducted using Panel Data Regression Analysis through EViews 12 software. The results show that Ownership does not have a direct impact on profitability growth, while GI has a significant influence. Ownership also significantly affects GI; however, GI does not mediate the relationship between Ownership and profitability growth. These findings suggest that although Ownership does not directly drive profitability growth, it promotes GI initiatives that do. Moreover, while GI significantly enhances profitability growth, it does not mediate the indirect effect of Ownership on this growth.
Co-Authors ., Rusliyawati A.A. Ketut Agung Cahyawan W Agus Wijayanto, Agus Amelia, Christmasya Angga Permadi Karpriana Ayu Puspitasari Ayuni Fransiska A’inun Hayat Candy, Gandhes Tri Caren, Caren Christofer, Christofer Damayanti, Fera Desyana, Gita Djunita Permata Indah Dosinta, Nina F Erlina Essen Essen, Erlina Faisal , Ahmad Fazora, Vienna Afwani Felicia Kiki Simanjaya Fibrianti, Ika Finalianti Roskaputri Fitriana Hamsyi, Nur Gita Desyana Gita Desyana Grania Mustika, Ira Habibie, Muhammad Rayhan Hamzani, Umiaty Handi Brata HARYONO Haryono Haryono Helisa Noviarty Helisa Noviarty Helmi, Syarif M Helmi, Syarif M. Hitten, Akhmad Ikhsan, Syarbini Ira Grania Mustika Irenia Juanda Astarani Kenny, Cristian Khristina Yunita Kurniadi, Ahmad Laksono, Tegar Lauwrence, Miske Loura, Berlia M. Helmi, Syarif Maharani, Amanah Putri Maryati Maryati Muhsin Muhsin Mustika, Ira Grania Mutia Rachmawati Nella Yantiana Nina Febriana Dosinta Nor, Sahar Rutin Novita Novita Nur Asni Nur Asni Nurbiati, Ikke Oktaviani oktaviani Perdhana, Ariefanda Iqbal Pratama, Muhammad Rahmadi Putri, Nadia Ayuni Rabianti, Rusiana Rafa, Wukuf Dilvan Rahmadinia, Putri Rahman, Syarif Syahrul Ramadhan, Khaidir Ricky Ricky Ricky Ricky Rosiana, Ela Rudy Kurniawan Rusliyawati, Rusliyawati Setyadi Setyadi Sugeng Santoso Syarif M. Helmi Tarisa Aurella Tia, Maria Yoaneta Tri Ikhsandi, M. Ridho Triana, Dinda Umyana, Ayu Vitriyan Espa Yani, Erma Yantiana, Nella Yodianto, Alex