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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Riset Akuntansi dan Keuangan Indonesia
Setyaningsih, Titik
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Economics, Econometrics & Finance Social Sciences

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FINTECH BASED PEER TO PEER LENDING: AN OPPORTUNITY OR A THREAT? Setyaningsih, Titik; Murti, Nugroho Wisnu; Nugrahaningsih, Putri
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.8577

Abstract

One dimension of financial inclusion is people's access to loan funds. Fintech facilitates providers of funds (lenders) with those who need funds (borrowers) through the digital market. Fin Tech Peer-to-peer(P2P) lending has two blades for the borrower's perspective, one side as a solution, on the other hand had a risc. This quantitative research used data with research instruments by questionnaires. Data were analyzed from 62 respondents who lived in around Surakarta in Central Java. This study found that potential customers prefer to use this service rather than not using it, when they perceive that P2P lending is a good opportunity to provide financial needs. More important information needs to be conveyed that the decision to delay using these services has a greater tendency to keep using them in the future. These results provide practical implications that doubts about using Fin Tech-based P2P lending financing services are still high even though prospective customers had good perception about the service as an opportunity from the perspective of the prospective customer. Interesting results also showed that the choice remains consistent even though prospective respondents consider the risk of P2P lending.Keyword: Fin Tech Peer to Peer lending, lender, borrower, apportunity, risk
Implementasi PMK Nomor 66 Tahun 2023, Core Tax Administration System, dan Pemberian Fasilitas PPh 21 Ditanggung Pemberi Kerja Badan Setiadi, Fahmi; Karunia, Asaprima Putra; Juliati, Juliati; Setyaningsih, Titik; Suranta, Sri
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

The implementation of PMK Number 66 in the year 2023 and the Core Tax Administration System are tax reformations to avoid tax avoidance behavior. This tax reform changed the way of a company for giving the income tax PPh 21 compensation to the employee. After the implementation of this PMK, the company can’t use the net method for giving the income tax PPh 21 compensation. This research shows that the implementation of a gross-up method for giving the income tax PPh 21 compensation that is suitable by the implementation of the PMK Number 66 in the year 2023 gives a lower expense for the company than the net method, especially for the company that the majority of employee income tax tariff at 5% and 15% level. The gross-up method also gives a lower tax risk for the employee and company, especially for facing the implementation of the Core Tax Administration System
The Impact of Public Leadership on Accountability in Local Government: Evidence from Indonesia Setyaningsih, Titik; Indra Bastian; Choirunnisa Arifa; Fuad Rakhman
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.13047

Abstract

This study examines the influence of public leadership on local government accountability. The study employed a survey methodology, involving local government employees in seven local governments in Central Java. The data analysis was conducted using Partial Least Squares. The research results indicate that rule-following leadership has a significant positive effect on accountability and financial reporting quality. Accountability leadership plays an important role in increasing financial reporting quality. An increase in financial reporting quality can increase accountability in an organization.
Co-Authors Choirunnisa Arifa Fuad Rakhman Indra Bastian Juliati, Juliati Karunia, Asaprima Putra Nugrahaningsih, Putri nugroho wisnu murti Setiadi, Fahmi Sri Suranta, Sri