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All Journal Owner : Riset dan Jurnal Akuntansi Media Mahardhika JURNAL LENTERA AKUNTANSI Jurnal Ekonomi Journal Of Human And Education (JAHE) Jurnal Abdi Masyarakat Multidisiplin Jurnal Multidisiplin Sahombu Jurnal Ilmiah Multidisiplin Indonesia Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) JACTA: Journal of Accounting and Tax Jurnal Price : Ekonomi dan Akuntasi
Mahwiyah, Mahwiyah
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Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Physics Social Sciences Other

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PRAKTIK AKUNTANSI PADA TOKO TRADISIONAL DI DESA PRENDUAN, KAB. SUMENEP Asy?ari, Asy?ari; Mahwiyah, Mahwiyah; Wahidahwati, Wahidahwati
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.903 KB) | DOI: 10.29062/mahardika.v18i3.181

Abstract

SMES are growing in NUMBER, quoted from DINKOP on average SME growth in Indonesia as much as 1, 2jt per year. From here, the author wants to know if the MSME is more focused to the traditional shop located in the village Prenduan ? Sumenep accounting or not. Being an attraction for researchers because the village of Prenduan is a very crowded village of SMES from the adjacent villages. This village of business growth is seen rapidly research using qualitative method of diskriptif with 20 informers of the business Pekaku traditional shop with an interview and observation technique. The results of this research shows that there are still many SMES who are not aware of the importance of accounting and lack of a desire to record transactions.
PELATIHAN DAN PENDAMPINGAN PELAPORAN SPT PPH BADAN PADA PT. CIPTA ARKA NIAGA Asmonah, Siti; Mahwiyah, Mahwiyah; Hartono, Hartono; Raniah, Putri Syahla; Jovica, Theresia Maurine
 Jurnal Abdi Masyarakat Multidisiplin Vol. 3 No. 2 (2024): Agustus: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v3i2.1558

Abstract

Pelaporan Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan (PPh) Badan merupakan kewajiban yang harus dipenuhi oleh setiap badan usaha di Indonesia. Kepatuhan dalam pelaporan ini tidak hanya berfungsi sebagai bentuk pemenuhan peraturan perpajakan, tetapi juga sebagai alat penting untuk mengukur kewajiban pajak yang harus dibayar oleh perusahaan kepada pemerintah. PT. Cipta Arka Niaga, perusahaan yang bergerak di bidang perdagangan dan berlokasi di Tangerang, Banten, mengalami kendala dalam memahami dan membuat SPT Tahunan Badan. Untuk mengatasi permasalahan ini, dilakukan program pengabdian kepada masyarakat yang melibatkan pelatihan dan pendampingan oleh dosen dan mahasiswa dari Universitas Pamulang. Program ini bertujuan untuk meningkatkan pengetahuan dan keterampilan staf perusahaan dalam pelaporan SPT PPh Badan, mengisi laporan dengan benar, dan membayarkan pajak sesuai ketentuan yang berlaku. Metode pelaksanaan kegiatan ini mencakup identifikasi kebutuhan, penyusunan materi, penyuluhan, pelatihan praktis, dan pendampingan langsung. Hasil dari program ini menunjukkan bahwa PT. Cipta Arka Niaga mulai menggunakan aplikasi E-Fin dan E-Billing dalam pelaporannya, serta berkomitmen untuk melaksanakan pelaporan dan pembayaran pajak sesuai aturan. Selain itu, program ini juga memberikan manfaat berupa peningkatan transparansi dan akuntabilitas perusahaan. Kesimpulannya, pelatihan dan pendampingan ini berhasil membantu PT. Cipta Arka Niaga dalam mengatasi masalah perpajakan dan meningkatkan kepatuhan pajak perusahaan.
Factors Affecting Audit Delay Sudirman, Ganefo; Mahwiyah, Mahwiyah
Jurnal Price : Ekonomi dan Akuntasi Vol. 2 No. 2 (2024): Jurnal Price : ekonomi dan Akuntasi, Mei Edition 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jecoa.v2i2.4880

Abstract

This study aims to determine the factors influencing audit delay, including company size, profitability, size of the public accounting firm, and debt to equity ratio. The data used in this research consists of annual reports from manufacturing companies in the food and beverage industry sector listed on the Indonesia Stock Exchange during the period 2017-2020. This study employs a quantitative method and utilizes multiple linear regression analysis using IBM SPSS 23. The implications of this research are expected to provide positive contributions to various stakeholders. For companies, it can serve as consideration in completing audit reports. Internal auditors can also focus on maintaining audit quality and integrity. Additionally, this study is beneficial for investors and potential investors in assessing opportunities for increasing stock value in manufacturing companies within the food and beverage industry sector listed on the IDX. Regulators can evaluate and monitor indications of any fraud in the audit completion process. Therefore, both the company's financial statements and external auditors must collaboratively complete the audited financial reports. The research findings indicate that company size and debt to equity ratio do not influence audit delay, while profitability and the size of the public accounting firm significantly affect audit delay.
Determination of Financial Distress in Food And Beverage Sector Manufacturing Companies Listed in the Indonesia Stock Exchange Sudirman, Ganefo; Mahwiyah, Mahwiyah
JACTA: Journal of Accounting and Tax Vol. 2 No. 1 (2023): JACTA: Journal of Accounting and Tax, July 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v2i1.303

Abstract

This study aims to analyze the factors that influence financial distress in manufacturing companies in the food and beverage industry sector in Indonesia. Factors studied include profitability, liquidity, operating capacity, and sales growth. The data used is the annual reports of companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The research method used is a quantitative method using multiple linear regression analysis. Data processing was performed using IBM SPSS 23 software. The results showed that liquidity had no significant effect on financial distress. Profitability has no significant effect on financial distress. The amount of operating profit in the current year has no significant effect on the overall financial condition of the company. The leverage factor shows a negative and significant effect on financial distress. Sales growth has no significant effect on financial distress. Acting capacity also has no significant effect on financial distress. Based on the results of this study, it was concluded that leverage is the factor that most influences financial distress in manufacturing companies in the food and beverage industry sector in Indonesia.
Pengaruh Moral Reasoning, Budaya Collectivisme, dan Ethical Environment terhadap Tindakan Whistleblowing Mahwiyah, Mahwiyah; Fidiana, Fidiana; Wahidahwati, Wahidahwati
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2660

Abstract

This study aims to analyze the effect of moral reasoning, collectivist culture, and ethical environment on whistleblowing action. Furthermore, the research applies quantitatively with a questionnaire as the instrument. Measurement and testing of correlation between the research hypothesis variables using the SEM method which will be calculated using the Smart PLS program. The population consists of employees at Syariah Indonesia Bank, Surabaya branch. Moreover, the result shows that moral reasoning has a positive and significant effect on whistleblowing action for employees at Syariah Indonesia Bank, Surabaya branch. Likewise, collectivist culture has a positive and significant effect on whistleblowing action employees at Syariah Indonesia Bank, Surabaya branch. However, an interesting finding concludes that collectivist culture tends to prioritize group needs compared to individuals. Thus, it can affect individual courage to report unethical behavior. In addition, the findings can be a guide for Indonesia Syariah Bank giving insights into creating a culture that supports integrity and transparency. Also, it supports the individual to be brave in reporting ethical violence.
EDUKASI PERPAJAKAN MEMBAHAS PENTINGNYA SP2DK BAGI WAJIB PAJAK PADA PT. PILAR TEKNOLOGI SOLUSI Asmonah, Siti; Mahwiyah, Mahwiyah; Hartono, Hartono
Multidisiplin Pengabdian Kepada Masyarakat Vol. 4 No. 01 (2025): Multidisiplin Pengabdian Kepada Masyarakat, Maret-Juni 2025
Publisher : Sean Institute

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Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman perpajakan pada PT Pilar Teknologi Solusi, khususnya dalam menghadapi Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK) yang dikeluarkan oleh Direktorat Jenderal Pajak. Permasalahan yang dihadapi perusahaan mencakup kurangnya pemahaman karyawan terkait prosedur pelaporan pajak dan respons terhadap SP2DK. Metode pelaksanaan meliputi penyuluhan, simulasi kasus, dan pendampingan teknis. Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman wajib pajak, ditandai dengan penurunan jumlah SP2DK yang diterima serta peningkatan respons yang lebih cepat dan tepat terhadap surat tersebut. Efektivitas program juga terlihat dari meningkatnya kepatuhan pajak dan menurunnya risiko administratif perusahaan. Meskipun terdapat beberapa kendala seperti keterbatasan waktu dan sumber daya, kegiatan ini berhasil memberikan dampak positif terhadap budaya kepatuhan perpajakan di lingkungan perusahaan. Diharapkan program ini dapat menjadi model pendampingan yang berkelanjutan untuk meningkatkan kesadaran dan tanggung jawab perpajakan.
The Effect of Earnings Management and Leverage on Tax Aggressiveness in Manufacturing Companies in the Industrial Sector Listed on the Indonesia Stock Exchange in 2020–2024 Mulyawati, Lilis; Bayyinah, Delyra Thaif; Sa'adah, Indana Zulfa; Febriyanti, Merlin; Rafifah, Anjelita Dhia; Aprila, Reni; Mahwiyah, Mahwiyah
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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Abstract

This study aims to examine the effect of earnings management and leverage on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Tax aggressiveness has become a widespread practice, potentially harming state revenue, particularly when firms engage in tax planning strategies through earnings manipulation and debt structuring. The study employs a quantitative approach with panel data regression using purposive sampling of 35 manufacturing firms that consistently reported positive profits and complete financial statements. Tax aggressiveness is measured using the abnormal book-tax difference (AbBTD), while earnings management and leverage are treated as independent variables. The findings show that both earnings management and leverage have a positive and statistically significant effect on tax aggressiveness, both individually and jointly. These results support agency theory, suggesting that managers may act opportunistically to reduce tax burdens. The study recommends enhancing ethical financial reporting practices and strengthening regulatory oversight to minimize tax avoidance behavior.
The Effect of Leverage and Tax Avoidance on Earnings Management in Cement Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020–2024 Azizah, Ghina; Eimar, Cut Rachel; Aulia, Syahirah Chanda; Ningrum, Cahaya; Dawolo, Kristiani; Ramadhan, Ramadhan; Mahwiyah, Mahwiyah
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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Abstract

This study aims to examine the influence of leverage and tax avoidance, both individually and jointly, on earnings management among companies listed on the Indonesia Stock Exchange. Using a quantitative descriptive analysis approach, the findings indicate that leverage has a significant and positive effect on earnings management, suggesting that companies with higher debt levels are more likely to engage in income manipulation. Similarly, tax avoidance also shows a significant and positive impact on earnings management, reflecting the tendency of firms to adjust reported income to reduce tax liabilities. The panel regression analysis further confirms that leverage and tax avoidance collectively affect earnings management, with the probability value supporting the conclusion that both variables are statistically significant determinants of earnings manipulation practices in the manufacturing sector.
The Effect of Corporate Social Responsibility and Cash Holding on Firm Value in Manufacturing Companies in the Industrial Sector Listed on the Indonesia Stock Exchange in 2020–2024 Almeidina, Dhea; Margareth, Sarah; Yusuf, Maulana; Maulana, Dadang; Yanti, Febri; Yustiani, Paras; Mahwiyah, Mahwiyah
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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Abstract

This study aims to examine the effect of Corporate Social Responsibility and Cash Holding on the value of companies listed on the Indonesia Stock Exchange. Utilizing secondary time series data spanning from 2020 to 2024, the research investigates how each variable, both individually and collectively, influences firm value. The findings indicate that Corporate Social Responsibility has a positive and significant impact on company value, supported by a probability value below the standard significance level. Similarly, Cash Holding shows a positive and significant effect on firm value, suggesting that companies with higher liquidity are perceived more favorably by investors. Moreover, the joint analysis of both variables demonstrates a significant combined influence on firm value, reinforcing the notion that corporate responsibility and effective cash management play crucial roles in enhancing market perception and investor confidence.
The Influence of Tax Planning and Tax Avoidance on Firm Value (Evidence from the Manufacturing Sector in Indonesia) Sari, Alsi Nurmala; Mahwiyah, Mahwiyah; Maulana, Ingga
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

This study examines the influence of tax planning and tax avoidance on firm value in the manufacturing sector listed on the Indonesia Stock Exchange during a multi-year period. The purpose of this research is to assess whether strategic tax behavior contributes positively or negatively to the perceived value of a firm. The data used were obtained from audited financial statements and market price records, analyzed using panel data regression with the fixed effect model. The findings reveal that tax planning has a significant positive impact on firm value, indicating that efficient and legal tax strategies enhance investor confidence and corporate performance. On the other hand, tax avoidance shows no significant effect on firm value, suggesting that aggressive tax minimization efforts may not necessarily contribute to long-term shareholder value. These results support the agency theory, which emphasizes the alignment of management actions with shareholder interests. The study provides implications for corporate governance and tax policy compliance.
Co-Authors Aerlangga, Aerlangga Almeidina, Dhea Aprila, Reni Asmonah, Siti Asy?ari, Asy?ari Aulia, Syahirah Chanda Azizah, Ghina Bayyinah, Delyra Thaif Betara, Santika Dawolo, Kristiani Eimar, Cut Rachel Febri Yanti Febriyanti, Merlin Fidiana, Fidiana Hartono Hartono Husnul Khotimah Jovica, Theresia Maurine Krisworo, Yogo Lukmanul Hakim Margareth, Sarah Maulana Yusuf Maulana, Dadang Maulana, Ingga Mulyawati, Lilis Ningrum, Cahaya Rafifah, Anjelita Dhia Rahmawati, Titah Ramadhan Ramadhan Raniah, Putri Syahla Rosini, Iin Sa'adah, Indana Zulfa Sari, Alsi Nurmala Sudirman, Ganefo Suripto Suripto Wahidahwati Wahidahwati Wahidahwati Wahidahwati, Wahidahwati Yustiani, Paras