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All Journal Signifikan : Jurnal Ilmu Ekonomi Scientific Journal of Reflection : Economic, Accounting, Management and Business JIA (Jurnal Ilmiah Akuntansi) JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Ekonomi Trisakti JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Informatika Ekonomi Bisnis MIMBAR : Jurnal Sosial dan Pembangunan Dirkantara Indonesia EBID:Ekonomi Bisnis Digital Economics & Islamic Finance Journal Jurnal Dinamika Akuntansi J-CEKI
Mulyani, Susi Dwi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PERAN E-FILLING SEBAGAI VARIABEL MODERASI TERHADAP PENGARUH LITERASI, SANKSI, DAN PENGETAHUAN PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK Cahyanti, Fitria Dian; Mulyani, Susi Dwi
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.20834

Abstract

Penelitian ini bertujuan untuk menginvestigasi dampak literasi perpajakan, sanksi perpajakan, dan pengetahuan perpajakan terhadap tingkat kepatuhan wajib pajak, dengan mempertimbangkan e-filing sebagai faktor moderasi. Sampel penelitian terdiri dari 100 responden yang dipilih menggunakan metode convenience sampling di Jakarta Barat, yang mengisi kuesioner sebagai sumber data primer. Analisis data dilakukan menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa literasi perpajakan, sanksi perpajakan, dan pengetahuan perpajakan secara positif mempengaruhi kepatuhan wajib pajak. Selain itu, penggunaan e-filing meningkatkan dampak positif sanksi perpajakan terhadap kepatuhan wajib pajak, namun tidak memperkuat pengaruh literasi dan pengetahuan perpajakan terhadap kepatuhan tersebut. Implikasi praktis dari penelitian ini adalah pentingnya pemerintah untuk meningkatkan literasi perpajakan masyarakat, mengatasi hambatan teknis terkait e-filing, menyesuaikan kebijakan perpajakan dengan kebutuhan wajib pajak, serta meningkatkan efisiensi penggunaan e-filing dalam upaya meningkatkan kepatuhan pajak secara keseluruhan.
Pengaruh Green Accounting, Corporate Social Responsibility dan Good Corporate Governance terhadap Nilai Perusahaan dengan Kualitas Audit Sebagai Variabel Moderasi Yasmin, Putri; Mulyani, Susi Dwi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 3: April 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i3.8095

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Green Accounting, Corporate Social Responsibility, Good Corporate Governance terhadap Nilai Perusahaan, serta menganalisis dan mendapatkan bukti empiris apakah kualitas audit memoderasi pengaruh green accounting, Corporate Social Responsibility, Good Corporate Governance terhadap Nilai Perusahaan. Variabel dependen penelitian ini adalah nilai perusahaan. Sampel penelitian ini adalah 38 perusahaan minyak bumi, gas dan batu bara yang terdaftar di Bursa Efek Indonesia tahun 2021-2023 yang diambil dengan menggunakan teknik purposive sampling. Metode analisis data menggunakan metode regresi berganda. Hasil penelitian ini membuktikan bahwa Green Accounting, Good Corporate Governance berpengaruh positif terhadap Nilai Perusahaan, sementara itu Corporate Social Responsibility tidak berpengaruh negatif terhadap nilai perusahaan. Kualitas Audit memperkuat pengaruh positif Green Accounting dan Corporate Social Responsibility terhadap nilai perusahaan dan Kualitas Audit tidak dapat memperkuat pengaruh negatif Good Corporate Governance terhadap nilai Perusahaan.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL DAN PERENCANAAN ANGGARAN TERHADAP PENYERAPAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI Ruhupatty, Patrecia Linecha; Mulyani, Susi Dwi
EBID: Ekonomi Bisnis Digital Vol 3, No 1 (2025): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v3i1.354

Abstract

This study aims to examine the influence of Human Resource Quality, Internal Control System with Organizational Commitment as a moderation variable on Budget Absorption. This type of research is quantitative research. The data used in this study is primary data. The population in this study is ASN and Non-ASN Secretariat of the Directorate General of Village Government Development, Ministry of Home Affairs, Republic of Indonesia as many as 141 respondents and the sample of this study is 104 samples. The analysis used is the multiple linear regression analysis method.The results of the analysis in the Hypothesis Test with the Moderated Regression Analysis (MRA) regression analysis showed that the Quality of Human Resources (HR) had a positive effect on Budget Absorption (PA). The Internal Control System (SPI) has no effect on Budget Absorption (PA). Budget Planning (PRA) has a positive influence on Budget Absorption (PA). Organizational Commitment (KO) strengthens the influence of Human Resource Quality (HR) on Budget Absorption (PA). Organizational Commitment (KO) does not strengthen the influence of the Internal Control System (SPI) on Budget Absorption (PA). Organizational Commitment (KO) strengthens the influence of Budget Planning (PA) on Budget Absorption (PA).
KOMITE AUDIT SEBAGAI MODERATOR AKUNTANSI HIJAU DAN EMISI KARBON TERHADAP NILAI PERUSAHAAN Ernita Rosa; Mulyani, Susi Dwi
Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v5i2.23524

Abstract

Tujuan dari penelitian ini adalah mengkaji bagaimana pengungkapan emisi karbon dan akuntansi hijau memengaruhi nilai perusahaan, serta bagaimana komite audit berfungsi sebagai faktor moderasi. Perusahaan-perusahaan di industri energi yang tercatat di Bursa Efek Indonesia (BEI) antara tahun 2022 - 2024 menjadi subjek penelitian. Regresi data panel menggunakan Random Effects Model (REM) merupakan teknik analisis yang digunakan. Hasil penelitian menunjukkan bahwa akuntansi hijau dan pengungkapan emisi karbon berpengaruh positif terhadap nilai perusahaan. Hal ini menunjukkan bahwa perusahaan yang memperhatikan aspek lingkungan mendapat respons positif dari investor. Namun, komite audit tidak mampu memperkuat pengaruh akuntansi hijau terhadap nilai perusahaan. Sebaliknya, komite audit memperkuat pengaruh positif pengungkapan emisi karbon terhadap nilai perusahaan. Temuan ini menegaskan bahwa keberadaan komite audit lebih efektif dalam aspek pengawasan dan pengungkapan daripada pada implementasi teknis akuntansi hijau.
Tax Aggresiveness Analyis: The Role of Internal Financial Factors Mulyani, Susi Dwi; Fitria, Giawan Nur; Tarmidi, Deden
Signifikan: Jurnal Ilmu Ekonomi Vol. 13 No. 2 (2024)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v13i2.42506

Abstract

Research Originality: This research may suggest a deeper relationship between internal company factors and tax aggressiveness, which has not been studied explicitly. Many studies examine the influence of external factors, but this study can highlight how a company's internal financial and tax management decisions can influence tax aggressiveness.Research Objectives: This study investigates the influence of several financial factors, such as thin capitalization, financial distress, and earnings management, on tax aggressiveness.Research Methods: This study analyzed 310 data from manufacturing companies listed on the Indonesian Stock Exchange from 2019 to 2023.Empirical Results: This study found that the high thin capitalization range can reduce tax aggressiveness. Conversely, earnings management is one tool used by management to reduce tax aggressiveness, while financial distress has no impact on tax aggressiveness.Implications: The study suggests that while certain financial practices influence tax aggressiveness, broader factors such as financial stability, investor relations, and risk management also play a significant role.JEL Classification: M41, H26
ASIMETRI INFORMASI DALAM MEMODERASI PENGARUH KESESUAIAN KOMPENSASI, MORALITAS MANAJEMEN, DAN ETIKA KEPEMIMPINAN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Pratiwi, Risti; Mulyani, Susi Dwi; Hamzah, Noravida
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 1 (2024): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i1.18471

Abstract

This study aims to analyze the effect of suitability of compensation, management morality, leadership ethics, on the tendency of accounting fraud with information asymmetry as a moderating variable. The population in this study are employees of companies located in the Greater Jakarta area. The technique used in sampling is to use purposive sampling with the criteria of employees working in the accounting field, having worked for more than one year and participating in preparing the company's financial statements. Data collection in this study was carried out using a questionnaire. This study uses the SPSS program assisted by MS Excel as an analytical tool. The research results show that the appropriateness of compensation does not affect the tendency of accounting fraud, management morality has a negative effect on the tendency of accounting fraud, ethical leadership has no effect on the tendency of accounting fraud, information asymmetry does not weaken the effect of appropriateness of compensation on the tendency of accounting fraud, information asymmetry can weaken the effect of management morality on accounting fraud tendencies, and information asymmetry cannot weaken the influence of ethical leadership on accounting fraud tendencies.
Penyusunan Cash Budget pada UMKM Azalea di Kecamatan Cilodong Kota Depok, Jawa Barat Matusin, Ina Oktaviana; Mulyani, Susi Dwi; Hartini; Matusin, Anita Roosmalina; Wicaksono, Bagas; Noor, Ilham Ali
Dirkantara Indonesia Vol. 2 No. 2: September-Februari 2024
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v2i2.75

Abstract

Fakultas Ekonomi dan Bisnis, Universitas Trisakti melalui program pengabdian kepada masyarakat mengadakan pelatihan “penyusunan cash budget” untuk meningkatkan kemampuan pelaku UMKM dalam menjalankan usahanya. Mitra dalam kegiatan pengabdian kepada masyarakat ini adalah UMKM Azalea di Kecamatan Cilodong, Kota Depok, Jawa Barat yang sebagian besar usahanya masih skala usaha mikro kecil. Umumnya usaha yang dilakukan adalah secara mandiri dengan berbagai jenis bidang usaha makanan dan minuman. Metode pelaksanaan yang dilakukan untuk kegiatan PKM pada UMKM Azalea ini adalah dengan memberikan penyuluhan dan pelatihan. Hasil evaluasi menunjukkan bahwa menurut peserta pelatihan, materi pelatihan yang diberikan cukup mudah difahami, Penatar menyampaikan materi PKM dengan cara yang komunikatif dan menyenangkan, setelah mengikuti pelatihan tentang penyusunan cash budget, rata-rata peserta memahami pengertian, manfaat dan cara menyusun cash budget, serta berniat untuk mengaplikasikan atau menerapkan penyusunan cash budget yang diberikan saat pelatihan pada usaha mereka. Disamping itu sebagian besar peserta menyatakan mendapatkan hal baru yang bermanfaat dari materi pelatihan ini.
SOSIALISASI DIGITALISASI PERPAJAKAN UMKM MELALUI PENYULUHAN DAN PELATIHAN Mulyani, Susi Dwi; Muhd. Nuryatno Amin; Ismawati Haribowo; Sistya Rachmawati
Jurnal Abdikaryasakti Vol. 5 No. 2 (2025): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v5i2.23827

Abstract

Directorate General of Taxes (DGT), in the form of an online tax service application. Taxpayers can enjoy various digital services to fulfill their tax obligations. The DGT provides a single login facility, which is the gateway to 3C-based services (click-call-counter). This 3C service program provides taxpayers with a system of channels, but is not limited to these three (DGT, 2020), and is available to Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. MSMEs who are members of the Indonesian Professional Kartini Association (IKAPRI Indonesia) as partners in the Community Service activities by the Team of Lecturers, Students and Alumni of the Faculty of Economics and Business (FEB) Usakti Doctoral Program and Lecturers of STIE Tri Bhakti, have limited knowledge and understanding of digital tax applications and how to gain access to use them. Therefore, the Community Service Team of the Faculty of Economics and Business Trisakti University carried out outreach and training activities on the Socialization of MSME Tax Digitalization. The materials presented included: i) the legal basis for MSME Income Tax; ii) how to obtain an NPWP online; and iii) how to calculate, deposit, and report MSME Income Tax online. The Community Service activity was held on December 17, 2024, at the Faculty of Economics and Business (FEB) Trisakti University, with 32 MSME participants. The results of the Community Service activities have succeeded in reducing the number of participants who did not understand in operating online tax services and an increase in the number of participants who did understand in operating online tax services, with an average of 47.4%.
Factors Affecting Indonesian Corporate Risk Nadhifah, Mauliddini; Mulyani, Susi Dwi
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.4672

Abstract

Purpose: To investigate how political relations, sustainability performance, and information quality affect company tax risk in Indonesia, as well as how corporate governance influences these three variables moderatingly. Method: The research examined a sample of 41 manufacturing companies that were listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling is the approach utilized for data collection, and panel data moderation regression is the analytical tool. Findings: The results show that sustainability performance and corporate governance have a negative effect on tax risk, while political relations and the quality of internal information have no effect on tax risk. Corporate governance as a moderator is unable to strengthen the negative influence of political relations, sustainability performance, or the quality of internal information on tax risk. Novelty: There is not much previous research that examines tax risk, while some research has used tax risk as an independent influencing factor. Tax risk is rarely studied due to the lack of previous research and issues that come to the surface.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MODERASI PROFITABILITAS Gunawan, Hiemelda; Dwi Mulyani, Susi
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.18059

Abstract

Dalam penelitian ini akan diteliti pengaruh CSR dan Green Accounting terhadap nilai perusahaan, profitabilitas sebagai variabel moderasi, dan ukuran perusahaan sebagai variabel kontrol. Purposive sampling digunakan sebagai teknik pengambilan sampel, sehingga menghasilkan sampel 180 untuk penelitian ini. Data yang digunakan berasal dari laporan tahunan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2019 sampai dengan tahun 2021. Berdasarkan temuan penelitian, variabel Corporate Social Responsibility berpengaruh positif terhadap Nilai Perusahaan dan Green Accounting tidak berpengaruh terhadap Nilai Perusahaan. Variabel Profitabilitas tidak mampu memoderasi pengaruh Green Accounting terhadap Nilai Perusahaan dan mampu memperkuat pengaruh positif Corporate Social Responsibility terhadap Nilai Perusahaan.  
Co-Authors Agung Tofiq, Tri Agustina, Christin Amalia Puspita Wardhani Anita Roosmalina Matusin Ardi, Frans Guntara Bagas Wicaksono, Bagas Bambang Prayogo, Bambang Boenjamin, Puspahadi Cahyanti, Fitria Dian Darma, Rizky Deden Tarmidi Djajanti, Atik Elisabet Elisabet, Elisabet Ernita Rosa Fadilah, Neneng Maya Faisal, Aris Riantori Giawan Nur Fitria Gunawan, Hiemelda Hamzah, Noradiva Hamzah, Noravida Hari Astuti, Henik Hartini Hazah, Hania Rizkieta Ina Oktaviana Matusin, Ina Oktaviana Indra Saputra Ismawati Haribowo Ismawati Haribowo, Ismawati Levana Dhia Prawati Lucky Nugroho Muhamad Nizar Muhd. Nuryatno Amin Munthe, Jimmi Osamara Nadhifah, Mauliddini Noor, Ilham Ali Nugraha, Moehammad Iman Pratiwi, Risti Qorib, Fathan Ramadhan, Wanda Dwi Rosdiana, Yuni Rosena, Arvitha Dinda Ruhupatty, Patrecia Linecha Sanyoto, Tiara Fildza Ramadanya Sianipar, Michael Anderson Sistya Rachmawati Siti Aisyah Syilvia, Syilvia Tjahjadi, Yuniarti Dwi Jayanthi VICTOR SIAGIAN Wieta Chairunesia Wiwik Utami Yasmin, Putri