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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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Does the Culture of Hanging Out Affect Taxpayer Compliance In Paying Vehicle Tax Tia, Maria Yoaneta; Helmi, Syarif M; Heniwati, Elok
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1207

Abstract

There are motor vehicle tax arrears in Pontianak which are increasing every year so it is necessary to examine whether the consumptive factor hanging around taxpayers can influence taxpayer compliance. This research aims to explore the influence of a consumer lifestyle, especially in the context of hanging out activities, on taxpayer compliance in paying Motor Vehicle Tax (PKB) in Pontianak, West Borneo. The research method used in this research is descriptive quantitative. The data used is primary data using a questionnaire via Google Form. The population of this study were taxpayers who were registered and domiciled in Pontianak, West Kalimantan with a sample size of 191 people and used a simple random sampling method. This research data was tested using the SPSS version 29 software. The analytical method used are Linear Multiple Regression and Moderated Regression Analysis (MRA). The results show that the variables of hanging out and group hanging out behavior have a significant effect on compliance with paying PKB. However, the frequency of hanging out and spending on hanging out activities did not show a significant influence. Tax awareness does not significantly moderate the relationship between hanging out variables and tax compliance. The implication of this research is to encourage the implementation of an approach that is more focused on utilizing social norms and social interactions in community hangout culture to strengthen tax awareness and obligations, especially related to motor vehicle taxpayer compliance.
DETERMINAN INCOME SMOOTHING DI PERUSAHAAN INFRASTRUKTUR: GCG SEBAGAI PEMODERASI Tri Ikhsandi, M. Ridho; Heniwati, Elok; Grania Mustika, Ira
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 11 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i11.3411

Abstract

This study aims to examine the effect of financial leverage, cash holding, company size, and profitability on income smoothing, as well as the role of Good Corporate Governance (GCG) as a moderating variable. The object of the study is infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023, with a total of 75 observations. Data were obtained from annual financial reports and analyzed using binary logistic regression and Moderated Regression Analysis (MRA) with the help of SPSS 30. The results of the study indicate that cash holding has a positive and significant effect, while profitability has a negative and significant effect on income smoothing. Financial leverage and company size do not have a significant effect. Meanwhile, GCG moderates the relationship between cash holding and profitability on income smoothing. GCG strengthens the positive effect of cash holding and weakens the negative effect of profitability on income smoothing but does not moderate the relationship between leverage and company size.
Analisis Implementasi Coretax Sebagai Administrasi Perpajakan Di Sektor Perkebunan Kelapa Sawit Wijayanto, Agus; Heniwati, Elok; Yunita, Khristina; Dosinta, Nina F
Jurnal Akuntansi Manajerial Vol 10, No 2 (2025)
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i2.8797

Abstract

Penelitian ini menganalisis implementasi Core Tax Administration System (CoreTax) sebagai instrumen administrasi perpajakan pada sektor perkebunan kelapa sawit yang memiliki kompleksitas fiskal tinggi. Dengan pendekatan kualitatif berbasis studi kasus, data diperoleh melalui wawancara mendalam dengan Manajer Keuangan, Staf Akuntansi serta analisis laporan keuangan dan dokumen perpajakan perusahaan. Hasil penelitian menunjukkan bahwa implementasi CoreTax berada pada tahap transisi dimana sebagian kewajiban perpajakan seperti PPN, PPh Badan dan withholding tax telah terintegrasi, namun masih terdapat proses paralel dengan sistem manual. Hambatan utama yang teridentifikasi meliputi keterbatasan infrastruktur teknologi di wilayah Perkebunan kelapa sawit, rendahnya literasi digital pegawai akuntansi serta gangguan sistem yang mengakibatkan keterlambatan pelaporan. Perusahaan merespons hambatan tersebut melalui strategi adaptasi bertahap termasuk pelatihan internal, pendampingan konsultan pajak dan penerapan pencatatan ganda. Meskipun menghadapi kendala, penerapan CoreTax memberikan manfaat signifikan berupa peningkatan efisiensi waktu, akurasi pelaporan fiskal serta transparansi administrasi perpajakan. Temuan ini menegaskan bahwa digitalisasi perpajakan bukan sekadar perubahan teknis, melainkan proses sosio-teknis yang membutuhkan kesiapan organisasi dan penguatan kapasitas sumber daya manusia. Secara akademis penelitian ini memperkaya literatur akuntansi perpajakan dengan perspektif sektoral pada industri kelapa sawit, sedangkan secara praktis hasilnya memberikan rekomendasi bagi perusahaan dan pembuat kebijakan dalam mengoptimalkan pemanfaatan CoreTax untuk meningkatkan kepatuhan dan efektivitas administrasi fiskal di Indonesia.
The Role of Financial Performance in Corporate Environmental Expenditure Moderated by Independent Commissioners Pratama, Muhammad Rahmadi; Heniwati, Elok; Kurniawan, Rudy
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.7013

Abstract

This study analyzes the influence of profitability, liquidity, and leverage on environmental costs, moderated by independent commissioners. The sample consists of 126 mining and palm oil companies listed on the Indonesia Stock Exchange for 2021–2023, totaling 378 observations. This Study were analyzed using panel data regression method.  the results show that profitability significantly increases environmental costs, while liquidity has a significant negative effect and leverage is insignificant. Independent commissioners do not directly affect environmental costs but strengthen the link between liquidity and environmental spending. These findings suggest that financial performance shapes environmental commitments in different ways, whereas the supervisory role of independent commissioners remains limited. Theoretically, this study reinforces stakeholder theory by confirming that profits extend beyond shareholders to social–environmental needs and enriches environmental accounting literature by revealing liquidity constraints on sustainability. The implications are relevant for companies, boards, and regulators in enhancing sustainability governance.
Edukasi Pengelolaan Ekowisata Berbasis Manajemen Risiko Di Mempawah Mangrove Park Heniwati, Elok; Haryono, Haryono; M. Helmi, Syarif; Noviarty, Helisa; Fitriana Hamsyi, Nur
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 7 No 2 (2023): Volume 7 Nomor 2 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v7i2.18727

Abstract

Mempawah Mangrove Park is one ecotourism located in Pasir Village, Mempawah Hilir District, Mempawah Regency, West Kalimantan. During the pandemic, mangrove-based tourism was closed, so there were no tourist visits. As a result, no income can be used to manage ecotourism. On the other hand, the level of abrasion around the mangrove area is relatively elevated. For this reason, community service activities (PKM) aim to achieve two purposes, namely 1) providing counseling on risk management of mangrove natural resource asset management and 2) planting mangrove seedlings for ecotourism sustainability and the local environment from potential seawater abrasion. It is expected that through this activity, the understanding of the mangrove community regarding the risks of managing natural resource assets will increase so that they can sustainably develop ecotourism potential.
Pengaruh Sosialisasi Antisipatif, Keseriusan Kecurangan, dan Reward Terhadap Niat Whistleblowing dengan Moderasi Religiusitas Ayuni Fransiska; Elok Heniwati; Angga Permadi Karpriana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): 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.v7i10.9274

Abstract

The phenomenon of fraud in organizations, both in the public and private sectors, has significantly reduced public trust. One effective way to prevent and detect fraud is through whistleblowing. This study aims to analyze the effect of anticipatory socialization, seriousness of fraud, and rewards on whistleblowing intentions, with religiosity as a moderating variable. The research method used is a quantitative method with a survey approach. The sample in this study involved 121 students of the Tanjungpura University Accounting Study Program who had taken Auditing I and II courses. Data collection was carried out through distributing questionnaires online. The results showed that anticipatory socialization and the seriousness of fraud had a significant positive effect on whistleblowing intentions. However, providing rewards has no significant effect. Other findings show that religiosity is able to strengthen the effect of anticipatory socialization and seriousness of fraud on whistleblowing intentions, as well as strengthen the previously insignificant effect of rewards. These findings support the Theory of Planned Behavior, which states that behavioral intentions are determined by attitudes, subjective norms, and behavioral control.
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