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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Akuntansi dan Bisnis JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JASS (Journal of Accounting for Sustainable Society) wacana equiliberium (jurnal pemikiran penelitian ekonomi) TSARWATICA (Islamic Economic, Accounting, and Management Journal) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Taxation Analysis and Review Smart Dedication: Jurnal Pengabdian Masyarakat

Indah Umiyati

STIE Sutaatmadja

Author-ID : 1238114

Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

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ASYMMETRIC COST BEHAVIOR AND CHOICE OF STRATEGY Purnamasari, Pupung; Umiyati, Indah
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Penelitian ini bertujuan untuk melihat variasi asymmetric cost behavior berdasarkan pilihan strategi perusahaan. Penelitian dilakukan pada perusahaan yang terdaftar di BEI kecuali perusahaan yang bergerak pada industry keuangan. Dengan mengunakan periode 2009 sampai dengan 2015 diperoleh sebanyak 1.792 firm-years. Analisis dilakukan dengan menggunakan regresi loglinier. Hasil penelitian menunjukkan bahwa terdapat fenomena asymmetric cost behavior pada perusahaan yang terdaftar di BEI dan pilihan strategi perusahaan berpengaruh secara moderat terhadap asymmetric cost behavior.

PENGARUH AKSES PAJAK, FASILITAS, KUALITAS PELAYANAN DAN PERSEPSI ADANYA REWARD TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Kurniawan, Asep; Sarlina, Leni; Umiyati, Indah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the effect of access to taxes, facilities, service quality and perceptions of the existence of rewards for taxpayer compliance registered at SAMSAT Subang. This study uses descriptive quantitative method using primary data. Data collection techniques are questionnaires and literature studies. The population in this study were all motor vehicle taxpayers registered at SAMSAT Subang, and samples in this study were 187 respondents. Hypothesis testing uses multiple linear analysis. The results of this study indicate that access to tax, service quality and perceptions of reward have a positive effect on taxpayer compliance. Whereas facilities do not affect motor vehicle taxpayer compliance.

PENGARUH ETIKA UANG (MONEY ETHICS) TERHADAP KECURANGAN PAJAK (TAX EVASION) DENGAN RELIGIUSITAS INTRINSIK DAN MATERIALISME SEBAGAI VARIABEL PEMODERASI Nuraprianti, Desi; Kurniawan, Asep; Umiyati, Indah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine (1) the effect of money ethics on tax evasion, (2) to know intrinsic religiosity moderate the effect of money ethics on tax evasion, and (3) to know materialism moderate the effect of money ethics on tax evasion. This study uses survey method and population is Individual Taxpayer registered in Tax Office Pratama Subang, sampling technique using incidental sampling technique. The data used consist of primary data, derived from the distribution of questionnaires to Individual Taxpayers registered in the Office of Tax Service Pratama Subang. Analysis of the data used is stepwise regression analysis using SPSS version 22 data processing program. Results from this study are (1) money ethics has a positive effect on tax evasion, (2) intrinsic religiosity does not moderate the effect of money ethics on tax evasion, and (3) materialism does not moderate the effect of money ethics on tax evasion.

IT Self Efficacy, IT Anxiety dan Minat Menggunakan E-money Suryani, Delina; Kurniawan, Asep; Umiyati, Indah
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2020): Jurnal Riset Akuntansi dan Keuangan. April 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i1.20387

Penelitian ini bertujuan untuk mengetahui minat mahasiswa akuntansi dalam menggunakan e-money. Penelitian ini menggunakan Theory of Acceptance Model (TAM) untuk melihat dampak perceived ease of use, perceived of usefulness, attitude toward using, IT self efficacy, dan IT anxiety terhadap minat mahasiswa akuntansi dalam menggunakan e-money. Dengan menggunakan metode convenience sampling, penelitian ini menganalisis 156 mahasiswa akuntansi dan data diolah dengan teknik Structural Equation Modeling (SEM) dan didukung oleh perangkat lunak LISREL 8.80. Hasilnya menunjukkan bahwa minat untuk menggunakan e-money dipengaruhi oleh attitude toward using dan IT self efficacy.Â Abstract. This study aims to find out intentions of accounting student in using of e-money. This research using Theory of Acceptance Model (TAM) to see the effect of perceived ease of use, perceived of usefulness, attitude toward using, IT self efficacy, and IT anxiety that affected behavioral intention to use of accounting student in using of e-money. Using convenience sampling methods this research analyzed 156 accounting students and data is processed with Structural Equation Modeling (SEM) technique and supported by LISREL 8.80 software. The result shows that the behavioral intention to use of e-money affected by attitude toward using and IT self efficacy.

ASYMMETRIC COST BEHAVIOR AND CHOICE OF STRATEGY Pupung Purnamasari; Indah Umiyati
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

PENGARUH PENGETAHUAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM), COMPUTER SELF-EFFICACY, DAN FACILITATING CONDITIONS TERHADAP MINAT MENGGUNAKAN APLIKASI AKUNTANSI Fazrin Defillateli; Bambang Sugiharto; Indah Umiyati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i1.y2020.p96-116

Small and Medium-Sized Enterprises in Indonesia will continue to grow from year to year, which will support Indonesia's economy. The aim of this research was to find out and analyze the influence of knowledge effects of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs), Computer Self-efficacy, and Facilitating Conditions to the intention to using accounting applications Small and Medium-Sized Enterprises (SMEs). The study used three independent variables that are the knowledge of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs), Computer Self-efficacy, and Facilitating Conditions, while intention to using accounting applications as a dependent variable. The sample of this research were Small and Medium-Sized Enterprises (SMEs) in Subang Regency, West Java Province. Sampling Incidental of non-probability sampling was used as a sampling method with the total sample of 205 people. Validity, reliability, descriptive analysis, classical assumption test, and multiple regression analysis is used for this study. The results of this research indicate that knowledge of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs), Computer Self-efficacy, and Facilitating Conditions have a positive effect to the intention in using either accounting application, the results of tests on each variable or simultaneously. Keyword: Knowledge of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs); Computer Self-efficacy; Facilitating Conditions; Intention To Use; Accounting Application

Kualitas Laporan Keuangan, Asimetri Informasi dan Efisiensi Investasi Indah Umiyati
Jurnal Akuntansi dan Bisnis Vol 17, No 1 (2017)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Penelitian ini bertujuan untuk melihat dampak kualitas laporan keuangan dalam mengantisipasi asimetri informasi antara manajer dan pemasok modal eksternal sehingga bisa meningkatkan efisiensi investasi. Asimetri informasi dalam bentuk moral hazard dan adverse selection memicu terjadinya over-investment dan/atau under-investment. Kualitas laporan keuangan diharapkan bisa memitigasi dampak moral hazard dan adverse selection, sehingga bisa mengurangi kecenderungan terjadinya over-investment dan under-investment. Penelitian ini menggunakan adjusted abnormal revenue (AAR) sebagai proksi kualitas laporan keuangan. Penelitian ini menganalisis perusahaan yang terdaftar di BEI tahun 2008-2015. Penelitian ini menyatakan beberapa hipotesis. Pertama, kualitas laporan keuangan berhubungan negatif dengan over-investment. Kedua, kualitas laporan keuangan berhubungan negatif dengan under-investment. Ketiga, dampak kualitas laporan keuangan terhadap over-investment lebih kuat pada perusahaan yang mempunyai asimetri informasi lebih besar. Keempat, dampak kualitas laporan keuangan terhadap under-investment lebih kuat pada perusahaan yang mempunyai asimetri informasi lebih besar. Hasil penelitian menunjukkan kualitas laporan keuangan mengurangi terjadinya over-investment dan under-investment. Namun, penelitian ini belum bisa membuktikan dampak kualitas laporan keuangan dalam mengurangi over-investment dan under-investment berdasarkan tingkat asimetri informasi perusahaan. Kata kunci : kualitas laporan keuangan, asimetri informasi, efisiensi investasi

ANALISIS PERILAKU PENGGUNA TEKNOLOGI ATAS PENERIMAAN LAYANAN E-SAMSAT MENGGUNAKAN MODEL TAM DAN TPB (Studi Kasus Pada SAMSAT Wilayah Kabupaten Subang) Nurhamidah Nurhamidah; Asep Kurniawan; Indah Umiyati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 1 (2018): Accruals Edisi Maret 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

This study aims to examine and analyze the model of technology user behavior on the acceptance of an information system on e-samsat Application system. With sample number 100 respondents with sampling using incidental sampling technique. Hypothesis testing used is Structural Equation Modeling (SEM). Based on the results say that Perceived Ease of Use variable has a positive and significant effect on Perceived of Usefulness and Trust. The Perceived of Usefulness variable has a positive and significant effect on Attitude and Behavior Intention. Trust variables have a positive and significant influence on Perceived of Usefulness, Perceived Behavior Control, Attitude, Perceived of Risk and Subjective Norm. Perceived Behavior Control and Attitude variables have positive and significant effect on Behavior Intention.

FINANCIAL STATEMENT QUALITY AND INVESTMENT EFFICIENCY Indah Umiyati; Riyanto Riyanto
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

This study aims to analyze the relationship between financial statements quality with reduced over-investment and under-investment. The study was conducted on companies listed on the Indonesia Stock Exchange in 2008-2015 totaling 1,525 years. The analysis was done using an estimation of multinomial logistic regression. The results of the data analysis show that financial statements quality does not have an influence on the reduced opportunities for over-investment or under investment

DETERMINANTS AND MITIGATION FACTORS OF TAX EVASION : INDONESIA EVIDENCE Yolisia Framita Agus; Indah Umiyati; Asep Kurniawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 2 (2019): Accruals Edisi September 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

This study aims to determine the effect of justice, system, understanding, tax rates and sanctions on tax evasion. The method used in this study is descriptive quantitative by using primary data. The technique of collecting data with a questionnaire distributed to corporate taxpayers registered at Pratama KPP with a sample of 110 respondents. Data analysis in this study is multiple regression with SPSS version 22 program. The results of this study indicate that understanding taxation affects tax evasion. While justice, system, tax rates and sanctions have no effect on tax evasion.

Co-Authors Agnes Sinta Harini Alissia, Feling Asep Kurniawan Asep Kurniawan Bambang Sugiharto Bambang Sugiharto Dewi Andriani Erlina Erlina Frini Nurtina Dewi Hartati, Emalia Hasbi Nurhidayat Icih Icih Ina Nurlela Ineu Dewi Santika Inggit Aprilia Intan Cynthia Laksono Trisnantoro Leli Mulyani Ligarnisa Sabrina S Lina Putri Selina Lisna Devi Mala Septiana Putri Muhammad Abdul Malik Muhammad Rafli Gindara Neng Maya Neng Susan Nurjanah Nisa Apriani Noni Nissa Sholihah Nur Hidayah, Fazar Nuraprianti, Desi Nurhaliza, Alya Nurhamidah Nurhamidah Obi Pangestu Pupung Purnamasari Putri A., Annisa Putri, Trisandi Eka Rindianti Rindianti Riyanto Riyanto Rizky N., Nur Rosi Mika Aditya Mustopa Rosidatun Nuha, Nur Alifah Sarlina, Leni Shaharuddin, Noor Suhaila bt Silvia Marcelina Sri Mulyati Suryani, Delina Tiana Tiana Winda Nuraini Yolisia Framita Agus Yuli Maelani Yuliani Karlina

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