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All Journal Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Majalah Ilmiah Bijak Jurnal Madani EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Accounting Auditing and Business Jurnal Riset Terapan Akuntansi Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah PINISI Discretion Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Penelitian Inovatif Journal of Innovation Research and Knowledge Jurnal Abdi Masyarakat Multidisiplin JAKPI JURNAL PARADIGMA: Journal of Sociology Research and Education Jurnal Pengabdian Masyarakat Bangsa Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) TOFEDU: The Future of Education Journal Jurnal Ilmiah Multidisiplin Indonesia Asian Journal of Social and Humanities Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) International Journal of Digital Marketing Science
Nofryanti, Nofryanti
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The Implementation of the CoreTax System to Improve the Performance of Withholding Tax Certificate (Bupot) Preparation for Article 21 Income Tax: A Qualitative Approach Farras, Atha; Muliawati, Kristina Ika; Yuliana, Vinka; Nofryanti, Nofryanti
The Future of Education Journal Vol 4 No 9 (2025): #1
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i9.1339

Abstract

The implementation of the Core Tax Administration System (CTAS), also known as CoreTax, represents a strategic initiative by the Directorate General of Taxes to carry out the digital transformation of tax administration in order to improve the national tax ratio. This study aims to analyze the benefits, advantages, and challenges in the implementation of the CoreTax system, particularly with regard to the operational effectiveness of issuing Withholding Tax Certificates (Bukti Potong/Bupot) for Article 21 Income Tax. The research employed a descriptive qualitative method with a case study approach conducted at a Tax Consulting Office in South Tangerang, where data were collected through direct observation and structured interviews with five tax consultant staff members. The findings indicate that CoreTax significantly enhances performance by strengthening Perceived Ease of Use (PEOU) after the initial adaptation phase, supported by automated data input features such as XML import and pre-populated data that effectively mitigate the risk of human error. The integration of multiple modules within a single platform also provides a digital audit trail that supports transparency and reporting time efficiency. However, field findings reveal that the efficiency benefits of CoreTax remain conditional due to infrastructure constraints, particularly server instability (downtime and query timeouts) during peak reporting periods. Therefore, strengthening technological infrastructure, optimizing cloud scaling, and providing offline draft features are necessary to maintain platform reliability and to support sustainable taxpayer compliance.
The Influence of the Corporate Life Cycle and Sales Growth on Cash Holding with Geographic Diversification as a Moderating Variable (An Empirical Study of Industrial Sector Companies Listed on the Indonesia Stock Exchange) Rachmawan, Mochamad Aditia; Sugiyanto, Sugiyanto; Nofryanti, Nofryanti
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 02 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), February 2026
Publisher : Sean Institute

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

Abstract

This study investigates the influence of the firm life cycle and sales growth on corporate cash holdings, with geographic diversification examined as a moderating variable. Cash holding policy is a strategic financial decision that reflects firms’ responses to operational uncertainty, investment opportunities, and financial constraints, particularly in the context of dynamic industrial sector conditions. This research employs a quantitative approach using panel data from industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The empirical analysis is conducted using Moderated Regression Analysis (MRA) to examine both the direct effects of firm life cycle and sales growth on cash holdings and the potential moderating role of geographic diversification. The results indicate that firm life cycle and sales growth have a significant influence on corporate cash holdings, suggesting that firms’ stages of development and growth dynamics shape their liquidity management strategies. However, geographic diversification does not significantly moderate the relationship between firm life cycle and sales growth on cash holdings. These findings imply that corporate cash holding policies in Indonesian industrial firms are primarily driven by internal firm characteristics rather than by the extent of geographic diversification. The study contributes to the literature on corporate liquidity management by providing empirical evidence from an emerging market context and offers practical implications for managers in formulating cash management strategies aligned with firms’ life cycle stages and growth conditions.
MODEL PENILAI SAHAM: SEBUAH SYSTEMATIC LITERATURE REVIEW Aulia, Irsyad Haryono; Ruhiyat, Endang; Nofryanti, Nofryanti
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/h9z2wf13

Abstract

This study aims to review and synthesize empirical findings on the use of asset pricing models in portfolio analysis, including the Capital Asset Pricing Model (CAPM), Fama–French models (three- and five-factor), the Carhart four-factor model, and the Arbitrage Pricing Theory (APT), over the period 2014–2025. The research employs a Systematic Literature Review (SLR) with a qualitative approach, conducted through systematic identification, selection, quality assessment, and synthesis of relevant national and international scholarly articles. The results indicate that no single asset pricing model demonstrates universal superiority across all market conditions. CAPM remains widely applied due to its simplicity and ease of implementation, although its explanatory power is often limited in dynamic markets. Multifactor models such as Fama–French and Carhart generally provide stronger explanatory power, particularly in developed markets, but yield inconsistent results in emerging markets, including Indonesia. Meanwhile, APT offers greater flexibility in factor selection but faces challenges in identifying empirically stable and relevant risk factors. This study concludes that differences in market characteristics, investor behavior, macroeconomic conditions, and research methodologies are the main sources of empirical inconsistency across asset pricing models. These findings imply that the selection of asset pricing models should be context-dependent and aligned with analytical objectives, highlighting the importance of comparative and contextual approaches in portfolio analysis within the Indonesian capital market.
Examining The Relationship Between Dividend Policy and Stock Price Movements Nofryanti, Nofryanti; Narendro, Wika Nandayana; Salsabila, Jihan Qanita
The Future of Education Journal Vol 5 No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1646

Abstract

This study examines and summarizes the relationship between dividend policy and stock price movements in the consumer non-cyclicals sector. The research aims to determine whether dividend policy contributes to investor confidence and influences stock price behavior. The study employs a panel data approach with a two-year observation period (2023–2024) and uses purposive sampling to select 26 companies listed on the Indonesia Stock Exchange. Descriptive statistical analysis is applied to capture variations in stock prices and dividend payout ratios. This research adopts a quantitative descriptive approach, which systematically and structurally describes relevant phenomena and characteristics based on numerical data. The findings indicate that a high Dividend Payout Ratio (DPR) is not necessarily accompanied by an increase in stock prices. This result suggests that investors’ decisions in valuing company shares are not solely influenced by the magnitude of dividends distributed, but also by other fundamental and market-related factors.
Analisis Tingkat Kematangan Internal Control over Financial Reporting (ICoFR) pada BUMN Konstruksi Indonesia Berbasis Laporan Tahunan Kurniawan, Budi Santoso; Wijaya, Dede Satia; Firmansyah, Adam; Nofryanti, Nofryanti
Jurnal Penelitian Inovatif Vol 6 No 1 (2026): JUPIN Februari 2026
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jupin.2197

Abstract

Penerapan Internal Control over Financial Reporting (ICoFR) menjadi kewajiban strategis BUMN pasca diterbitkannya SK Deputi Bidang Keuangan dan Manajemen Risiko Kementrian BUMN Nomor SK-5/DKU.MBU/11/2024. Sektor konstruksi memiliki urgensi tinggi karena kompleksitas pengakuan pendapatan dan risiko salah saji laporan keuangan yang signifikan. Penelitian ini bertujuan mengevaluasi tingkat kematangan implementasi ICoFR serta memetakan kesenjangan utamanya melalui pendekatan deskriptif kualitatif terhadap laporan tahunan lima BUMN Konstruksi tahun 2024 berbasis kerangka COSO 2013. Hasil penelitian menunjukkan variasi tingkat kematangan yang belum merata, di mana mayoritas entitas masih berada pada tahap awal (initial) hingga berkembang (developing). Kelemahan utama teridentifikasi pada aspek risk assessment yang belum memetakan risiko salah saji material, ketiadaan Risk Control Matrix (RCM), serta belum dilaksanakannya pengujian efektivitas pengendalian. Temuan ini memberikan rujukan strategis bagi manajemen dan regulator dalam melakukan standardisasi dan penguatan pengendalian pelaporan keuangan guna meningkatkan akuntabilitas BUMN.
The Separation of Personal and Business Finances: Accounting Implications for Financial Stability and Transparency in MSMEs in Cipayung District, Depok City Hanafi, Muhamad Aghil; Ngatiningrum, Sasi; Arnesia, Astri; Hasanah, Istiqomah Nur; Nofryanti, Nofryanti
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1763

Abstract

This study aims to analyze the importance of separating personal and business finances and its implications for financial stability and transparency among Micro, Small, and Medium Enterprises (MSMEs) in Cipayung District, Depok City. The primary issue faced by MSME owners is a low understanding of basic accounting practices, particularly in segregating personal and business transactions, which leads to inaccurate financial reporting and difficulties in business decision-making. Methodology: This research employed a qualitative approach, with data collection techniques including observation, interviews, and documentation involving MSME owners. Findings: The results indicate that most business owners still mix personal and business finances, resulting in a lack of transparency, difficulty in measuring business performance, and limited access to external funding sources. Financial separation is proven to have positive implications for more systematic financial reporting, increased accountability, and ease of business performance evaluation. Furthermore, the implementation of accounting practices, such as separate transaction recording, the use of dedicated business bank accounts, and the preparation of basic financial statements, can enhance financial stability and external trust. Conclusion: Therefore, continuous education and assistance are required for MSME owners to improve accounting literacy, enabling them to consistently apply financial separation to support business sustainability and growth.
Pengaruh Etika, Pengalaman Auditor, dan Situasi Audit Terhadap Ketepatan Pemberian Opini Akuntan Publik di Jakarta Selatan Andhika Aria Bhava; Nofryanti, Nofryanti
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i1.7328

Abstract

The purpose of this study is to examine the influence of ethics, auditor experience, and audit situations on the accuracy of giving audit opinion issued by public accountants in South Jakarta. The population in this study consists of auditors working at public accounting firms, particularly those located in South Jakarta. The sample used includes 42 respondents, selected using a purposive sampling method. The data source in this study was obtained through a data collection technique in the form of a questionnaire. This research employs multiple linear regression analysis. The analysis result from public accounting firms in South Jakarta indicate that the audit situation has a significant influence on the accuracy of giving audit opinion. Meanwhile, ethics and auditor experience has no significant influence on the accuracy of giving audit opinion.
Co-Authors Abdul Aziz Adhania, Safira Ambarita, Parlindungan Andhika Aria Bhava Anggrainy, Faza Wahyu Antonius Antonius Ardianto, Dedi Ardini, Ririn Argunanto, Argunanto Arifin, Deni Arnesia, Astri Asmita, Deni Yuli Baity, Namira Nur Bastiansyah, Dodi Cahyani Putri, Wulandari Dewi, Reni Sartika Dhedho, Rofina Amelia Dian Esha Eka Nurita Fajar Ramadhan, Fajar Farras, Atha Febriyanti, Eny FIRMANSYAH, ADAM Fitriyah, Siti Chizatun Hanafi, Muhamad Aghil Handoko Handoko Hasanah, Istiqomah Nur Hastuti, Hilda Sri Holiawati, Holiawati Ig. Jaka Mulyana Iin Rosini Indra Lesmana Irsyad Haryono Aulia, Irsyad Haryono Iryanis, Iryanis Juventina, Zsa Zsa Kurniawan, Budi Santoso Lahagu, Yefita Lidia, Weni Okta Malik, Muhamad Abdul Mariam Mariam, Mariam Martiyastuti, Dina Mirojiah, Syahrotul Misrudi, Misrudi Mubarak, Kautsar Muhammad Ikhsan Febriyanto Muhammad Yahya Muliawati, Kristina Ika Muliyani Muliyani Nahriah, Sitatun Narendro, Wika Nandayana Ngatiningrum, Sasi Nita Laila Asyifa Nurjanah, Tuty Parapat, Rosiati PRATIWI, WULANDARI Prio, Maria Novita Rachmawan, Mochamad Aditia Raden Mohamad Herdian Bhakti Redonoarsi, Rarasasi Ribka Reza Maulana Rofiudin, Ahmad Ruhiyat, Endang Salsabila, Jihan Qanita Salsabila, Nurul Jannah Sekarwangi, Sekarwangi Septianingrum, Vina Sugiyanto - Suprapto, Indra Setiadi Tatariyanto, Firman Wadi, Indra Walkomaroh, Manju Widarnaka, Widarnaka Widiyati, Dian Widodo, Wahyudi Widodo, Yulfian Ibnu Cahyo Wijaya, Dede Satia Wiji Astuti Wulan, Defina Andany Wulandari, Arum Yuliana, Vinka