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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
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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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1280.706 KB) | DOI: 10.32670/fairvalue.v1i2.10

Abstract

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.
Peningkatan Kapasitas Pengurus Koperasi Melalui Pelatihan Akuntansi Koperasi Di Kabupaten Subang Umiyati, Indah; Rosidatun Nuha, Nur Alifah; Alissia, Feling; Nurhaliza, Alya; Nur Hidayah, Fazar; Putri A., Annisa; Rizky N., Nur
Smart Dedication: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2024): Smart Dedication: Jurnal Pengabdian Masyarakat
Publisher : SMART SCIENTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70427/smartdedication.v1i2.87

Abstract

Artikel ini membahas program pelatihan akuntansi koperasi di Kabupaten Subang yang bertujuan meningkatkan kapasitas pengurus koperasi dalam akuntansi dan manajemen keuangan. Program ini dilatarbelakangi oleh kurangnya pemahaman pengurus koperasi tentang akuntansi dasar, yang menghambat transparansi dan akuntabilitas dalam pengelolaan keuangan koperasi. Metode yang digunakan meliputi ceramah, diskusi kelompok, dan pendampingan. Ceramah menjelaskan konsep utama, diikuti diskusi interaktif dan pendampingan untuk membantu peserta memahami dan menerapkan pengetahuan. Evaluasi dilakukan melalui pre-test dan post-test, kuesioner, wawancara mendalam, dan observasi langsung. Hasil menunjukkan peningkatan signifikan dalam kapasitas pengurus koperasi, dengan skor pemahaman meningkat dari 45% pada pre-test menjadi 85% pada post-test. Peserta merasa puas dan menganggap materi relevan dan bermanfaat. Kesimpulan menyatakan bahwa pelatihan ini berhasil meningkatkan transparansi dan akuntabilitas keuangan, serta membantu pengurus membuat keputusan yang lebih tepat. Rekomendasi mencakup peningkatan durasi dan intensitas pelatihan serta pengembangan materi berbasis teknologi untuk keberlanjutan program.
Determinants Of Transfer Pricing Decisions – Case Of Indonesia And Malaysia Umiyati, Indah; Hartati, Emalia; Shaharuddin, Noor Suhaila bt
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 12 No 01 (2024): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2024
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.12.01.58-73

Abstract

The purpose of this study is to investigate the impact of effective tax rates, tunneling incentives, and debt provisions on firms' decisions to use transfer pricing. The study uses quantitative methods and utilizes secondary data from annual reports of companies operating in the food and beverage sector listed on Malaysian and Indonesian stock exchanges from 2020 to 2022. This study uses a purposive sample, selecting 12 companies that meet certain criteria, resulting in a total sample of 36 company years. A panel regression analysis of the collected data is then performed. This result shows that tunnel incentives have a positive impact on the decision to implement transfer pricing. However, the effective tax rate and debt arrangements do not have impact on the company's transfer pricing decisions
INFLUENCE OF THE BOARD OF COMMISSIONERS AND FINANCE PERFORMANCE ON SUSTAINABILITY REPORTS Bambang Sugiharto; Muhammad Abdul Malik; Indah Umiyati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.301

Abstract

This research aims to determine the influence of the board of commissioners, company size and profitability on sustainability reports. The population used in this research is state-owned companies that report annual reports consistently in 2021-2022. The analytical method used in this research is logistic regression with the SPSS version 25 for Windows program. The population in this research is all state-owned companies, totaling 63 companies. The sample was determined based on the purposive sampling method totaling 126 companies. The data used in this research is secondary data. Partially, the results of this research show that the board of commissioners and company size influence the sustainability report. Profitability does not have a significant effect on the sustainability report. Simultaneously, the results of this research show that the board of commissioners, company size and profitability simultaneously influence the sustainability report.
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