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All Journal Jurnal Ekonomi Modernisasi AKRUAL: Jurnal Akuntansi Ganaya: Jurnal Ilmu Sosial dan Humaniora JURISMA: Jurnal Riset Bisnis & Manajemen DEDIKASI PKM Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Unram Journal of Community Service (UJCS) D'edukasi: Jurnal Pengabdian Masyarakat Jurnal Cendekia Keuangan SOROT: Jurnal Pengabdian Kepada Masyarakat Nusantara Journal of Computers and its Applications Jurnal Hukum Bisnis Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Wibawa, Koerniawan Dwi
Politeknik Negeri Madiun
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Determinan Praktik Manajemen Laba Riil Koerniawan Dwi Wibawa; Bambang Subroto; Wuryan Andyani
Jurnal Ekonomi Modernisasi Vol. 14 No. 2 (2018): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (601.258 KB) | DOI: 10.21067/jem.v14i1.2510

Abstract

The aim of this study was to examine the effect of the level financial statement disclosure on earnings management and audit quality in moderating this study. The sample of this study was from LQ45 companies, especially in manufacturing as many as 9 companies with an observation period of 5 years (2012-2016). This study provided empirical evidence that a negative influence between the level of disclosure of financial statements and real earnings management used production costs. But with the proxies of operational cash flow and discretionary costs produce provided a positive relationship. The results of the moderation regression test with production costs as proxy of earnings management provided that audit quality can strengthen the negative effect of the financial disclosure level on earnings management. Other results indicate that audit quality can strengthen the positive influence of the financial disclosure level on earnings management with a proxy for operational cash flows and discretionary costs. The Managerial implications of research was that auditors can examine other factors besides operational cash flow and discretionary costs in carrying out judgment on earnings management practices in the company.
Kinerja Keuangan Perusahaan Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020 Amri Amrulloh; Koerniawan Dwi Wibawa; Rahma Nur Fadilla; Fachri Aditya
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 2 No. 2 (2022): Article Research Volume 2 Issue 2, Juli 2022
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v2i2.1829

Abstract

Penilaian kinerja keuangan perusahaan sangat penting dilakukan untuk mengetahui kondisi keuangan perusahaan sehingga dapat diketahui tingkat keberhasilan perusahaan  selama periode tertentu dan sebagai bahan evaluasi bagi pihak manajemen. Data yang digunakan dalam penelitian ini yaitu laporan keuangan perusahaan sub sektor rokok yang terdaftar di Bursa Efek Indonesia periode tahun 2016-2020. Teknik analisis data dalam penelitian ini yaitu melakukan analisis rasio keuangan yang meliputi: rasio likuiditas, rasio solvabilitas, rasio profitabilitas, dan rasio aktivitas. Hasil penelitian menunjukkan  bahwa untuk rasio likuiditas PT. Hanjaya Mandala Sampoerna Tbk. dan PT. Wismilak Inti Makmur Tbk. menunjukkan kinerja keuangan dalam kondisi baik, pada rasio solvabilitas PT. Gudang Garam Tbk, PT. Hanjaya Mandala Sampoerna Tbk. dan PT. Wismilak Inti Makmur Tbk. menunjukkan kinerja keuangan dalam kondisi baik, sedangkan pada rasio profitabilitas dan rasio aktivitas kinerja keuangan perusahaan sub sektor rokok dalam kondisi yang kurang baik karena memiliki nilai yang cukup rendah dan di bawah standar industri.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PONDOK PESANTREN MIFTAHUL HUDA DESA DOHO KECAMATAN DOLOPO KABUPATEN MADIUN S Sugiharto; Dian Kusumaningrum; Handika Asep Kurniawan; Ardila Prihadyatama; M Mashitoh; Koerniawan Dwi Wibawa
D'edukasi: Jurnal Pengabdian Masyarakat Vol 2, No 2 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/dedukasi.v2i2.14019

Abstract

Pertumbuhan entitas Nirlaba di Indonesia berdasarkan UU No. 28 Tahun 2004 tentang Yayasan, mendefinisikan dasar sebagai badan hukum non-anggota, didirikan berdasarkan pemisahan aset, dan dimaksudkan sebagai sarana untuk mencapai tujuan tertentu di bidang sosial, keagamaan, atau bidang kemanusiaan. Pondok Pesantren dalam mengelola entitas nirlaba belum dikelola secara profesional. Tim pengabdian masyarakat selaku kaum akademis akan mencoba memberi pelatihan, dan menyadari rendahnya sumber daya manusia yang diakibatkan kurangnya pemahaman tentang penyusunan laporan keuangan bagi masyarakat pada umumnya. Tujuan pengabdian masyarakat yang saya lakukan adalah membimbing dan melatih masyarakat khususnya pondok pesantren Miftahul Huda Desa Doho Kecamatan Dolopo, Kabupaten Madiun dalam mengelola organisasinya agar transparan dan akuntabel. Hasil kegiatan menunjukkan bahwa pengetahuan dan kemampuan dalam menyusun laporan keuangan secara umum belum memadai, hal ini ditunjukan dari hasil sebelum dan setelah tes dilakukan. Pondok Pesantren Miftahul Huda belum memahami secara keseluruhan tentang penyusunan laporan keuangan berdasarkan PSAK 109.
PERCEPTION OF USER EXPERIENCE: CASH AND BANK LEARNING VIDEO IN INTRODUCTORY ACCOUNTING COURSE AT DIPLOMA4 LEVEL Tri Septianto; Koerniawan Dwi Wibawa; Angga Lisdiyanto
NJCA (Nusantara Journal of Computers and Its Applications) Vol 8, No 1 (2023): June 2023
Publisher : Computer Society of Nahdlatul Ulama (CSNU) Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36564/njca.v8i1.294

Abstract

Many changes have occurred due to the digitalization of education in Indonesia today, especially in terms of teaching and learning. Many colleges and universities have incorporated digital technology into the educational process, one of which is learning videos. Learning videos can be in the form of class recordings that are uploaded to the internet or tutorial videos made specifically for certain subjects. Learning videos can help students understand material more easily and can be accessed by students anytime and anywhere, thus facilitating the teaching and learning process. User Experience (UX) deals with the emotions, feelings, and thoughts that users experience when using a product or service. UX can be applied to learning videos by focusing on several factors, such as delivering material that is clear and easy to understand. So in this study, a UX assessment was carried out on learning videos. Learning videos using cash and bank material in introductory accounting courses at the diploma level with the concept of motion graphics Motion graphics were chosen because of their flexibility in conveying this information and attracting students' interest. This study consisted of seven processes, including: 1) determining goals and objectives; 2) making scenarios and scripts; 3) equipment preparation; 4) recording; 5) editing; 6) publication; and 7) assessment. In the assessment process, the respondent fills out a questionnaire. The questionnaire consists of 10 questions with aspects of use (usefulness, satisfaction, and ease of use). The value of each question in the questionnaire ranges from 1 to 4, with the following conditions: 1) bad; 2) enough; 3) good; and 4) very good. Every day for seven days, ten different people responded. As a result of filling out the questionnaire, a fluctuating curve was obtained.
Determinan Struktur Modal Perusahaan Sub Sektor Perdagangan Eceran yang Terdaftar di BEI Periode 2017-2021 Koerniawan Dwi Wibawa; Amri Amrulloh; Tri Septianto
Jurnal Hukum Bisnis Vol. 12 No. 01 (2023): Artikel Riset Volume 12 Issue 1, Januari 2023
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jhb.v12i01.2456

Abstract

Tujuan penelitian ini yaitu untuk menguji pengaruh antara ukuran perusahaan, pertumbuhan penjualan, current ratio, dan return on asset terhadap struktur modal pada perusahaan perdagangan eceran pada tahun 2017-2021. Sampel penelitian menggunakan purposive sampling dengan menghasilkan 11 perusahaan sebagai sampel penelitian. Penelitian ini menggunakan analisis regresi dengan SPSS versi 20 sebagai alat untuk mengolah data. Hasil Penelitian menunjukkan bahwa ukuran perusahaan memiliki pengaruh positif terhadap struktur modal, sedangka pertumbuhan penjualan, current ratio dan return on asset memiliki pengaruh negatif terhadap struktur modal
PENDAMPINGAN ADMINISTRASI DAN PELAPORAN PAJAK MELALUI APLIKASI DJPONLINE FORUM UMKM BINAAN BAZNAS KOTA MADIUN Wibawa, Koerniawan Dwi; Kudhori, Ahmad; Kirowati, Dewi; Sugiharto, Sugiharto; Setyawan, Dimas Ari; Putri, Nandila Maysa; Nurcahyani, Dwi
SOROT : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2025): Januari
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) UNSIQ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/sorot.v4i1.8951

Abstract

Kegiatan pengabdian kepada masyarakat ini dilakukan bertujuan untuk pendampingan tentang administrasi pajak dan pelaporan pajak melalui aplikasi djponline kepada para pelaku UMKM pada Forum UMKM binaan Baznas Kota Madiun. Administrasi pajak sangat diperlukan dalam menjalankan suatu usaha. Pendampingan administrasi pajak yang akan disampaikan mulai dari pembuatan nomor pokok wajib pajak baik orang pribadi maupun badan. Pembuatan nomor pokok wajib pajak dapat dilakukan secara online melalui fasilitas ereg pajak. Setelah mendapatkan NPWP, selanjutnya mengajukan permohonan pembuatan electronic filling identification number (EFIN), pengajuan menjadi pengusaha kena pajak (PKP) serta kewajiban perpajakan setelah diajukannya beberapa permohonan. Selain administrasi pajak, ada juga penyampaian materi mengenai perhitungan perpajakan tahunan yang disesuaikan dengan aturan perpajakan terbaru. Metode yang digunakan dalam pendampingan ini adalah seminar kepada UMKM berkaitan dengan administrasi perpajakan serta perhitungan pajak tahunan. Hasil pengabdian menyebutkan bahwa pelaku UMKM Forum UMKM binaan Baznas Kota Madiun memahami pentingnya administrasi perpajakan dan perhitungan pajak penghasilan tahunan. Pelaku UMKM yang mayoritas bukan CV atau PT memahami terdapat beberapa metode penghitungan PPh Tahunan yaitu berdasarkan omset, norma penghitungan penghasilan neto dan laba bersih.
Comparative Analysis Study of Audit Quality in Indonesia and Global Kumalawati, Lely; Wibawa, Koerniawan Dwi
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n2.p178-193

Abstract

Introduction/Main Objectives: This study applies the Krippendorff method, which aims to analyze the characteristics, themes, and concepts of audit quality research conducted by Indonesian and global researchers. Background Problems: Audit quality is a measurement often used to assess auditor performance. Novelty: This study identified articles with the keyword "audit quality" obtained from the Garuda Ministry of Education and Culture portal as representatives of the Indonesian research group and International journals (Scopus & Science Direct) as representatives of the global group. Research Method: This study applies content analysis that traces articles about audit quality using Leximancer software (version 4.5). This study used 75 articles from the journal Scopus, 75 articles from Science Direct journals and 53 from the Garuda portal. Finding/Results: The results from this analysis indicate fundamental similarities in the two research clusters, in which audit tenure, fees, and independence influence the majority of audit quality. Differences in the Indonesian cluster research focus more on the concept of assessment, pressure, and level of complexity. In contrast, the global research group mainly influences audit quality by turnover, capacity, and impact. Conclusion: Similar determinants in Indonesia and globally are independence, cost, and tenure, although the percentage of relevance and prominence is different. The difference between audit quality in Indonesia and audit quality globally is that audit quality in Indonesia focuses more on the concepts of judgement, pressure, and level of complexity. In contrast, turnover, capacity, and impact influence audit quality globally
Analisa Perencanaan Pajak pada Perusahaan Dagang Kosmetik Wibawa, Koerniawan Dwi; Kudhori, Ahmad; Kirowati, Dewi
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 3 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i3.4751

Abstract

Tax planning is a tax saving measure in accordance with applicable tax laws. Tax planning can be implemented in several ways, one of which is selecting a tax reporting method using PP 55 of 2022, the norms for calculating net income and net profit. The choice of this method must be considered in terms of tax payable and tax risks for the next few years. This study aims to analyze the tax planning that must be carried out by CV ABC. CV ABC is a company located in East Java that focuses on selling women's needs such as skincare, moisturizers, sunscreen, and others. This study is a qualitative study with a descriptive approach. The data collection process involves interviews and documentation. Interviews were conducted with related parties to obtain records and an overview of the business. The records obtained only record incoming and outgoing cash, or can be said to be a cash flow statement that is not categorized based on its activities. The results of the study indicate that CV ABC must use the net profit method for income tax calculations. Several cost components must be considered in preparing fiscal net profit, such as the burden of costs unrelated to the business, a list of asset ownership for recognizing depreciation costs, costs listed on the nominative list, and costs and income included in the final income deduction. CV ABC must eliminate several costs and income, such as food and beverage costs, Wi-Fi, water costs, bank administration fees, and bank interest income. However, taxpayers more often use the PP 55 of 2022 method because it is simpler.
Fiscal Reconciliation of Commercial Financial Statements for Corporate Income Tax Calculation Arvianda, Vivi; Prasaja, Mukti; Wibawa, Koerniawan Dwi; Nurrohman, Aan Dwi
Jurnal Cendekia Keuangan Vol 4 No 2 (2025): October
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jck.v4i2.6811

Abstract

Introduction/Main Objectives: This research aims to determine the amount of corporate income tax for PDAM Ngawi Regency in 2021 after fiscal reconciliation. Background Problems: There are several components in the financial statements, such as depreciation of fixed assets, representation fees, and meeting consumption costs that do not follow tax provisions. This creates a difference between commercial profit and fiscal profit, which impacts the calculation of taxes payable. Novelty: Using BUMD as an object provides a new perspective in implementing fiscal reconciliation in entities owned by local governments. Research Methods: This research uses descriptive quantitative research. The data sources used are secondary data. The data analysis technique uses steps to make fiscal adjustments to the profit and loss report. Calculate fiscal net income by multiplying it by the corporate income tax rate to calculate the tax payable. Compare the calculation of corporate income tax payable between commercial and fiscal. Finally, the tax owed will be calculated, the differences identified, and the contributing factors will be concluded. Findings/Results: The results of this research indicate that income and expenses must be corrected. The results of the fiscal reconciliation caused operating profit to decrease to (Rp 195.368.629) or experience a loss because there was a positive fiscal correction of Rp. 507.193.723 and a negative fiscal correction of Rp 1.121.201.671. The income tax owed by PDAM Ngawi Regency in 2021 is included in nil because it experienced a fiscal loss of Rp 195.368.629.396, which will be compensated in the following year. Conclusion: Fiscal reconciliation of commercial financial statements shows that differences in accounting treatment and tax provisions cause compensable fiscal losses, so it is important to adjust financial statements following tax regulations to maintain compliance and accuracy in calculating taxes payable. Research limitation/implications: Inconsistencies in accounting treatment may lead to errors in calculating taxes payable, potentially resulting in sanctions or fiscal losses.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Putri, Elsa Nabilla Hamanda; Anggraeny, Shinta Noor; Wibawa, Koerniawan Dwi
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Profitabilitas, likuiditas, serta thin capitalization bisa dipergunakan buat mengimplementasikan seni manajemen penghindaran pajak dengan tujuan kurangi beban pajak yang sepatutnya dibayar sang industri. memakai kelemahan pada peraturan perpajakan buat kurangi kewajiban pajak artinya salah satu wujud taktik tersebut. Riset ini bertujuan buat menguji serta menerima keterangan empiris menimpa pengaruh ketiga variabel ini—profitabilitas, likuiditas, dan thin capitalization—terhadap penghindaran pajak. fokus studi ini artinya industri santapan dan minuman yg terdaftar pada BEI sepanjang periode 2018- 2022. Analisis informasi dicoba dengan norma deskriptif kuantitatif menggunakan regresi linier berganda. yang akan terjadi pengujian parsial menampilkan jika profitabilitas mempunyai efek negatif terhadap penghindaran pajak; peningkatan untung tingkatkan kewajiban pajak, yang bisa merangsang upaya penghindaran pajak. Sedangkan itu, likuiditas serta thin capitalization tak menampilkan dampak signifikan terhadap penghindaran pajak. Secara totalitas, profitabilitas, likuiditas, dan thin capitalization pengaruhi penghindaran pajak, dengan koefisien determinasi sebesar 39%, yg menampilkan jika 39% asal alterasi penghindaran pajak mampu dipaparkan oleh ketiga variabel tersebut.
Co-Authors Aditya, Fachri Amri Amrulloh Amri Amrulloh Amrulloh, Amri Angga Lisdiyanto Anggraeny, Shinta Noor Ardila Prihadyatama Arvianda, Vivi Bambang Subroto Cahyaningdyah, Permatasari Dewi, Ika Rahuli Kusuma Dian Kusumaningrum Fachri Aditya Fadilla, Rahma Nur Fauziah, Ghea Handika Asep Kurniawan Kirowati, Dewi Kudhori, Ahmad M Mashitoh Mabruroh, Ragil Alfiyani Nurcahyani, Dwi Nurkumalasari, Sebti Nurrohman, Aan Nurrohman, Aan Dwi Prasaja, Mukti - Putri, Elsa Nabilla Hamanda Putri, Nandila Maysa Rahma Nur Fadilla Rahmawati, Ulfa S Sugiharto S. Sugiharto Setyawan, Dimas Ari Subekti, Gemelthree Ardiatus Suhasto, RB. Iwan Noor Tri Septianto Wuryan Andyani