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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Kompartemen : Jurnal Ilmiah Akuntansi Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Sekretari Universitas Pamulang Abdimisi Bisnis Net : Jurnal Ekonomi dan Bisnis International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis PENGABDIAN SOSIAL JURNAL ABDIKARYASAKTI Worksheet : Jurnal Akuntansi Mandiri: Jurnal Akuntansi dan Keuangan Journal of Management Accounting, Tax and Production IJMA
Sugiyarti, Listya
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Konservatisme Akuntansi, Intensitas Modal, dan Intensitas Persediaan dalam Praktik Tax Avoidance Wulandari, I; Sugiyarti, Listya
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Juni 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v3i2.639

Abstract

Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris mengenai hubungan antara konservatisme akuntansi, intensitas modal, dan intensitas persediaan terhadap praktik tax avoidance. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan populasi perusahaan sektor properti dan real estat yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018–2022. Sampel dipilih menggunakan metode purposive sampling, dengan total 65 data laporan keuangan yang dianalisis. Teknik analisis data yang digunakan adalah regresi linier berganda dengan bantuan perangkat lunak EViews versi 12. Hasil penelitian menunjukkan bahwa secara simultan, konservatisme akuntansi, intensitas modal, dan intensitas persediaan berpengaruh signifikan terhadap tax avoidance. Secara parsial, konservatisme akuntansi tidak berpengaruh signifikan terhadap tax avoidance, sementara intensitas modal dan intensitas persediaan masing-masing memiliki pengaruh signifikan terhadap tax avoidance. Temuan ini memberikan implikasi bahwa karakteristik perusahaan dalam hal penggunaan modal dan pengelolaan persediaan lebih berperan dalam strategi penghindaran pajak dibandingkan pendekatan konservatif dalam pelaporan keuangan. This study aims to analyze and obtain empirical evidence regarding the relationship between accounting conservatism, capital intensity, and inventory intensity on tax avoidance practices. A quantitative descriptive approach was used, with the research population consisting of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. Samples were selected using purposive sampling, resulting in a total of 65 financial report data points. The data were analyzed using multiple linear regression with the help of EViews version 12. The results indicate that accounting conservatism, capital intensity, and inventory intensity simultaneously have a significant effect on tax avoidance. Partially, accounting conservatism does not have a significant effect on tax avoidance, while capital intensity and inventory intensity each have a significant effect on tax avoidance. These findings imply that firm characteristics related to capital utilization and inventory management play a more substantial role in tax avoidance strategies than conservative financial reporting approaches.  
IMPLEMENTASI SISTEM PENCATATAN KEUANGAN SEDERHANA BERBASIS EXCEL UNTUK MENINGKATKAN EFISIENSI MANAJEMEN KEUANGAN PADA UMKM BATIK BALARAJA Hamida Hunein; Sugiyarti, Listya; Gunung Subagyo Anum; Effriyanti; Siti Hanah
Jurnal Abdikaryasakti Vol. 5 No. 1 (2025): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v5i1.21740

Abstract

Saat ini Pengrajin Batik Balaraja, Tangerang, aktif dalam memberdayakan UMKM dan masyarakat sekitar. Batik Balaraja, Tangerang memiliki empat tim kelompok pembatik tulis, pembatik cap, empat kelompok para penjahit dan para UMKM pengrajin aksesoris dari bahan sisa jahit. Sudah lebih dari 30 orang masyarakat lokal yang telah bergabung pada Batik Balaraja, Tangerang untuk menciptakan perekenomian lokal dengan dengan produk berkualitas. Para tim kelompok penjahit, pembatik dan pengrajian aksesoris UMKM binaan Batik Balaraja, memiliki peran penting dalam ekonomi lokal dan budaya daerah. UMKM Batik sering menghadapi tantangan dalam pengelolaan keuangan, seperti kurangnya pencatatan yang akurat dan sistem pelaporan yang efisien. Program pengabdian kepada masyarakat ini bertujuan untuk (1) meningkatkan efisiensi manajemen keuangan UMKM Batik melalui penerapan sistem pencatatan keuangan sederhana berbasis Excel. (2) Kegiatan ini melibatkan pelatihan langsung kepada pelaku UMKM Batik mengenai cara menggunakan Excel untuk mencatat pemasukan, pengeluaran, serta menyusun laporan keuangan dasar. Permasalahan teridentifikasi diantaranya, kurangnya memanage keuangan dengan baik, dalam hal pencatatan dan pelaporan keuangan. Adapun materi yang diberikan adalah Implementasi Pengelolaan keuangan dengan managemen keuangan yang baik, penggunakan aplikasi excel, Peningkatan transparansi dan akurasi laporan keuangan yang dapat digunakan untuk pengambilan keputusan bisnis dan pengajuan pinjaman ke lembaga keuangan. Metode pelaksanaan Pengabdian kepada Masryarakat dengan cara pendampingan, pelatihan, praktek ms. Excel dengan menggunakan laptop/handphone. Kesulitan/ketidak konsistenan pengelolaan keuangan, pecatatan laporan keuangan dan penggunakan excel menjadi topik utama untuk keberlangsungan usaha. Materi ini belum pernah diberikan dan sangat dibutuhkan sebagai solusi permasalahan bagi anggota UMKM Batik tersebut saat ini. Hasil kegiatan menunjukkan peningkatan signifikan dalam efisiensi Sistem Pencatatan Keuangan Sederhana Berbasis Excel untuk Meningkatkan Efisiensi Manajemen Keuangan pada UMKM anggota Batik Balaraja, Tangerang. Penerapan sistem berbasis Excel mampu meningkatkan ketertiban administrasi keuangan, transparansi, dan pengambilan keputusan yang lebih baik di kalangan pelaku UMKM Batik Balaraja, Tangerang. Kata kunci: Pencatatan, pengelolaan keuangan, akuntabilitas, penggunaan excel, keberlanjutan UMKM
MANAGERIAL PERFORMANCE: THE MEDIATING ROLE OF STRATEGY MANAGEMENT ACCOUNTING TECHNIQUES ON COMPETITIVE ADVANTAGE AND ORGANIZATION PERFORMANCE Sugiyarti, Listya; Asmilia, Nur
EAJ (Economic and Accounting Journal) Vol. 3 No. 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p80-89

Abstract

This study aims to examine Managerial Performance as Strategic Management Accounting Technique for Competitive Advantage and Organization Performance in banking companies in the Tangerang region, Indonesia. In this study utilizing primary data in the form of questionnaires distributed to managers in banking companies in Tangerang region, Indonesia. This study applied Structure Equation Modeling analysis techniques with Amos software program tools, while a number of respondents are 73 managers. From the results of the tests which have been obtained that Managerial Performance as Strategic Management Accounting Techniques had a positive and significant effect on Competitive Advantage. There was not significant effect of Competitive Advantage on Organization Performance, and Managerial Performance as Strategic Management Accounting Techniques did not have a positive and significant effect on Organization Performance in banking companies in Tangerang Region 
Debt Policy, Tax Planning, and Tax Risk on Financial Performance : Evidence from Indonesian Healthcare Sectors Irawati, Wiwit; Barli, Harry; Wulandari, Rosita; Sugiyarti, Listya
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of debt policy, tax planning, and tax risk on financial performance in Indonesian healthcare sector. The subject of the research was the companies in the healthcare sector listed on the IDX in 2019-2022. The sample companies are selected with purposive sampling techniques to support the research findings. The data analysis technique was supported by Eviews software using multiple linier regression. The study resulted in the debt policy and tax planning variables partially affect financial performance, while tax risk has no effect on financial performance. The study uses secondary data. If supplemented with in-depth interviews with competent sources, more in-depth analysis is likely. The results showed that in the healthcare sector with tax incentives provided by the government, financial performance was not affected, it is recommended that the government, in this case the Director General of Taxes, be more selective in providing incentives and more disciplined in its supervision. This study draws on updated and recent secondary data so that it can serve as an illustration for the basis of government tax policy making in related sectors. This research also examines the effect of tax risk on financial performance which has not been studied much before.
INFORMATION LITERACY IN THE DIGITAL ENVIRONMENT, SELF EFFICACY, SERVANT LEADERSHIP ON MANAGERIAL PERFORMANCE: STRATEGIC ROLE OF MANAGEMENT ACCOUNTANTS AS MODERATED MODEL Sugiyarti, Listya; Sudibyo, Yvonne Augustine
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 2 (2023): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i2.664

Abstract

This empirical research attempts to evaluate the hypothesized relationship between information literacy in the digital environment, self-efficacy, servant leadership, and managerial performance, as well as the moderating role of management accountants. This research was conducted by taking a sample of 116 senior managers / staff who have in accounting, finance, marketing and HRD / HCM in Jabodetabek, Indonesia, by distributing questionnaires using Google Form and randomly some managers are visited to fill out statements in the questionnaire sheet. Data analysis techniques using SEM PLS version 3. Results from the tests indicate that there is a positive correlation between managerial performance and information literacy in the digital environment, between self-efficacy and managerial performance, between servant leadership and managerial performance and a negative correlation, between self-efficacy and the moderating effect of management accountants, and between servant leadership and managerial performance and a lack of moderating effect of management accountants. Keywords: Information Literacy, Digital Environment, Self Efficacy, Servant Leadership, Managerial Performance, Role of Management Accountants
THE EFFECT OF EXECUTIVE COMPENSATION, REPRESENTATION OF CHIEF FINANCIAL OFFICER'S WOMEN, EXECUTIVE CHARACTERISTIC ON TAX AGGRESSIVENESS Sugiyarti, Listya
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 10 No. 2 (2021): Nominal September 2021
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v10i2.30118

Abstract

Abstract: The Effect of Executive Compensation, Representation of Chief Financial Officer's Women, Executive Characteristic on Tax Aggressiveness. The purpose of this study was to determine the effect of executive compensation, female CFO representation, executive characteristics on tax aggressiveness in companies listed on the Indonesia Stock Exchange for the period 2013-2017. The population in this study were manufacturing companies on the Indonesia Stock Exchange for the period 2013-2017. The number of manufacturing companies sampled in this study were 12 companies with 5 years of observation. Based on the purposive sampling method, the total sample is 60 financial report data. This study uses multiple linear regression analysis techniques, t test with the application of the SPSS 24 program. The results of this research showed that the variables of executive compensation have a positive and significant impact on aggressiveness tax, Representation of Chief Financial Officer (CFO) Women has no significant on aggressiveness tax, and the variable executive characteristic has a negative and significant impact on aggressiveness tax. Simultaneously, executive compensation, Representation of Chief Financial Officer (CFO) Women and executive characteristics have an impact on tax aggressiveness.Keywords: Executive Compensation, Representation of Chief  Financial Officer (CFO) Women, Executive Characteristics, Tax Aggressiveness Abstrak: Pengaruh Kompensasi Eksekutif, Keterwakilan CFO Wanita, Karakteristik Eksekutif terhadap Agresivitas Pajak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kompensasi eksekutif, keterwakilan CFO wanita, karakteristik eksekutif terhadap agresivitas pajak pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Populasi dalam penelitian ini adalah perusahaan manufaktur di Bursa Efek Indonesia periode 2013-2017. Jumlah perusahaan manufaktur yang dijadikan sampel dalam penelitian ini adalah 12 perusahaan dengan pengamatan selama 5 tahun. Berdasarkan metode purposive sampling, total sampel adalah 60 data laporan keuangan. Penelitian ini menggunakan tehnik analisis regresi linier berganda, uji t dengan aplikasi program SPSS 24. Hasil penelitian ini menunjukkan bahwa secara parsial variabel kompensasi eksekutif berpengaruh positif dan signifikan terhadap agresivitas pajak, keterwakilan CFO wanita tidak berpengaruh signifikan terhadap agresivitas pajak, dan karakteristik eksekutif memiliki pengaruh negatif dan signifikan terhadap pajak agresivitas.Kata kunci: Kompensasi Eksekutif, Keterwakilan CFO Wanita, Karakteristik Eksekutif, Agresivitas Pajak
STRATEGI KINERJA KEUANGAN: Free Cash Flow dan Prudence dalam Meningkatkan Kualitas Laba Fauzi, Kusmul; Sutandijo, Sutandijo; Sugiyarti, Listya
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.836

Abstract

This research aims to determine and provide empirical evidence regarding the influence of Financial Performance, Free Cash Flow, and Prudence on Profit Quality. The independent variables in this research are Financial Performance as measured by Return on Assets (ROA), Free Cash Flow as measured by the Free Cash Flow Index (FCF), and Prudence as measured by the Conservatism Index (CONACC). The dependent variable in this research is the Quality of Earnings as measured by the Quality of Earnings Ratio. This type of research is quantitative research using secondary data in the form of annual financial reports originating from the official website of the Indonesia Stock Exchange (BEI) and the official website of each company. Population in this research are energy sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The sampling technique in this study used purposive sampling, 19 companies were obtained as research samples. The data analysis technique in this study used the multiple linear regression analysis method using the software analysis tool Eviews version 12. The research results showed that (1) Performance Finance, Free Cash Flow, and Prudence, together (simultaneously) have a significant effect on Earnings Quality. (2) Financial Performance partially has no effect on Earnings Quality (3) Partially Free Cash Flow has no effect on Earnings Quality (4) Prudence partially has a significant positive effect on Earnings Quality.
Strengthening Collaboration Networks: Building an Innovation Ecosystem for MSMEs in the Start Up Era Oktavianna, Rakhmawati; Taha, Roshaiza; Icih, Icih; Kohar, Abdul; Lestari, Baiq Anggun Hilendri; Setiyorini, Wahyu; Hendrayanti, Silvia; Pratama, Aryan Agus; Effriyanti, Effriyanti; Sugiyarti, Listya
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v5i2.44548

Abstract

Innovation has so far been studied mainly in high-tech companies, but MSMEs are no less able to innovate in their businesses. MSMEs carry out innovations, especially those related to the market, such as meeting customer demands or competing with competitors. Their biggest challenge in innovating is selling variations that are easy to imitate because competitors are very quick to imitate. However, MSMEs must remain focused on innovation, one way is by collaborating to improve their business. At the community service held on Thursday 2 May 2024, together with several universities both from within and outside the country, we lecturers provided knowledge on how MSMEs can improve their businesses through collaboration. The MSMEs who attended were also able to share what obstacles they had faced so far. In the future, it is hoped that this service to the community will continue and be sustainable. Abstrak Inovasi selama ini telah banyak dipelajari terutama di perusahaan-perusahaan teknologi tinggi, namun Usaha Mikro, Kecil, dan Menengah (UMKM) juga tidak kalah mampu untuk berinovasi dalam bisnis mereka. UMKM melakukan inovasi, terutama yang berkaitan dengan pasar, seperti memenuhi permintaan pelanggan atau bersaing dengan kompetitor. Tantangan terbesar mereka dalam berinovasi adalah menjual variasi yang mudah ditiru karena kompetitor sangat cepat menirunya. Namun, UMKM harus tetap fokus pada inovasi, salah satu cara adalah dengan berkolaborasi untuk meningkatkan bisnis mereka. Pada kegiatan pengabdian masyarakat yang dilaksanakan pada hari Kamis, 2 Mei 2024, bersama dengan beberapa universitas baik dari dalam maupun luar negeri, kami para dosen memberikan pengetahuan tentang bagaimana UMKM dapat meningkatkan bisnis mereka melalui kolaborasi. UMKM yang hadir juga dapat berbagi kendala yang mereka hadapi sejauh ini. Di masa depan, diharapkan pengabdian kepada masyarakat ini dapat berlanjut dan berkelanjutan. Kata Kunci: Memperkuat Kolaborasi, Ekosistem Inovasi, dan Era Start-Up.
Pengaruh Financial Distress, Kompensasi Rugi Fiskal, dan Insentif Eksekutif terhadap Tax Avoidance (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019–2023) Yanti, Sesi Yuni; Sugiyarti, Listya
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7412

Abstract

This study aims to analyze the effect of Financial Distress, Fiscal Loss Compensation and Executive Incentives on Tax Avoidance in Property and Real Estate Sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sampling method used in this study uses the purposive sampling method, with a quantitative research type. The data used is secondary data, namely the company's annual financial report. The number of samples used in this study was 13 Property and Real Estate sector companies with observations for 5 (five) years, so that 65 observations were selected in the form of financial reports. The analysis used is panel data regression analysis using a fixed effect regression model with the EViews version 13 application tool. The results of the study show that simultaneously Financial Distress, Fiscal Loss Compensation and Executive Incentives have an effect on Tax Avoidance and partially Financial Distress has no effect on Tax Avoidance, Fiscal Loss Compensation has no effect on Tax Avoidance, and Effective Incentives has an effect on Tax Avoidance.
Co-Authors Abdul Kohar Achmad Tavip Junaedi Anggraini Anggraini Anggraini, Fitria Anggraini, Rani Cinta Aryan Agus Pratama Asmilia, Nur Barli, Harry Effriyanti Effriyanti, Effriyanti Fatiha, Verenika Hafiza Fauzi, Kusmul Gunung Subagyo Anum Hamida Hunein Hanah, Siti Horsiando, Eric Icih, Icih Irawati, Wiwit Lestari, Baiq Anggun Hilendri Mu’amalah, Kenny Nadita Nicholas Renaldo Nurhayarti, Nurhayarti Oktavianna, Rakhmawati Panggabean, Jessylane Putri Ramadhani, Putri putri yani, putri Setiyorini, Wahyu Silvia Hendrayanti Siti Hanah Sudibyo, Yvonne Augustine Suhardjo Sutandijo, Sutandijo Syahirah, Nabilah Putri Taha, Roshaiza Wulandari, I Wulandari, Rosita Yanti, Sesi Yuni