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WIDER INFLUENCE OF VOLUNTARY DISCLOSURE AND QUALITY OF INCOME ON COST OF CAPITAL Yolifiandri
Journal of Research in Business, Economics, and Education Vol 1 No 1 (2019): October Edition
Publisher : STIE Kusuma Negara

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For companies in Indonesia that have gone public or registered in the capital market are required to submit information about the company's activities in the form of financial reports and annual reports. Companies listed on the capital market are expected to be more transparent in disclosing their company's financial information. The information asymmetry that occurs between managers and shareholders as users of financial statements causes shareholders to not be able to observe the company's overall performance and prospects perfectly. In situations where shareholders have less information than managers, managers can take advantage of the flexibility they have to carry out earnings management. Based on the results of the analysis and discussion in this study, the conclusion is voluntary disclosure, asymmetry of information produces an insignificant negative direction on the cost of equity capital, while for earnings management variables produce a positive and insignificant relationship to the cost of equity capital. This is because investors consider that at this time, issuers or companies that issue new common shares are covering their operational and investment debts, so the company is less interested in investors.

WIDER INFLUENCE OF VOLUNTARY DISCLOSURE AND QUALITY OF INCOME ON COST OF CAPITAL Yolifiandri
Journal of Research in Business, Economics, and Education Vol. 1 No. 1 (2019): October
Publisher : Kusuma Negara Business School

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

For companies in Indonesia that have gone public or registered in the capital market are required to submit information about the company's activities in the form of financial reports and annual reports. Companies listed on the capital market are expected to be more transparent in disclosing their company's financial information. The information asymmetry that occurs between managers and shareholders as users of financial statements causes shareholders to not be able to observe the company's overall performance and prospects perfectly. In situations where shareholders have less information than managers, managers can take advantage of the flexibility they have to carry out earnings management. Based on the results of the analysis and discussion in this study, the conclusion is voluntary disclosure, asymmetry of information produces an insignificant negative direction on the cost of equity capital, while for earnings management variables produce a positive and insignificant relationship to the cost of equity capital. This is because investors consider that at this time, issuers or companies that issue new common shares are covering their operational and investment debts, so the company is less interested in investors.

Edukasi Pelaporan Keuangan Koperasi Berdasarkan Standar Akuntansi Keuangan Entitas Privat (SAK EP) Kamil, Islamiah; Istianingsih; Yolifiandri; Anjarwati, Sri; Irawan, Indra Ade
Jurnal Pengabdian Kepada Masyarakat Vol 6 No 01 (2025): Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/jpkm.v6i01.1269

Cooperative Financial Reporting Education Based on the Financial Accounting Standards for Private Entities (SAK EP) is an important step in improving the transparency, accountability, and governance of cooperatives. This standard is designed to ensure that cooperative financial statements are prepared with accounting principles that are accurate, relevant, and comparable, thus supporting better decision-making by stakeholders. This community service program aims to increase the understanding of cooperative members, administrators, and other stakeholders on the importance of implementing SAK EP. This activity includes socialization, training, as well as in-depth discussions to identify challenges in the implementation of this accounting standard. Some of the barriers often encountered in its implementation include a lack of accounting understanding, limited human resources, and resistance to changes in the financial reporting system. Therefore, the program also focuses on compliance improvement strategies, such as continuous training, technical assistance, and provision of adequate resources for cooperatives. It is expected that with this education and assistance, cooperatives can prepare more transparent and accurate financial statements, increasing credibility in the eyes of members and other stakeholders. Effective implementation of SAK EP not only strengthens the financial stability of cooperatives but also encourages economic growth based on justice and togetherness. With better reporting, cooperatives can attract more investment, increase access to financing, and strengthen public confidence in the cooperative system in Indonesia.

Utilization Of Google Workspace Technology To Improve Understanding Of Accounting And Financial Reporting In Ukm Kemuning Mandiri Kamil , Islamiah; Yolifiandri; Wahyuningsih, Erfiana; Irawan, Indra Ade; Azkiah, Neza
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 2 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i2.6414

Micro, Small, and Medium Enterprises (MSMEs), specifically UKM Kemuning Mandiri, significantly contribute to Indonesia's economic growth but face critical challenges in financial management, including limited accounting knowledge and inadequate use of digital technologies. This community service research aimed to enhance SMEs' understanding and skills in digital-based financial management using Google Workspace technology. The methods implemented involved structured needs assessments, socialization sessions, intensive training workshops, continuous mentoring support, and evaluation stages to measure effectiveness. Training covered fundamental accounting practices, digital financial reporting through Google Sheets, and leveraging collaborative features of Google Workspace. Results demonstrated substantial improvements: participants’ understanding of accounting principles increased from 30% to 85%, proficiency with Google Sheets rose from 10% to 80%, and financial transparency improved from 20% to 75%. Sustainability measures, including regular discussion forums and continued university support, were established to ensure ongoing application of these skills. The study concluded that the targeted training and mentoring effectively enhanced operational efficiency, accuracy, and transparency in financial management, significantly strengthening SMEs' competitiveness and sustainability. Recommendations include ongoing technological capacity-building and fostering collaborative partnerships to support continued SME digital transformation.

Income Taxation and Labor Supply: A Narrative Review of International Findings with Focus on High-Income Economies Yolifiandri; Lestari, Putri Ayu; Nasrulloh, Ubaid Fandi
Sinergi International Journal of Economics Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v2i4.641

This narrative review investigates the impact of income taxation on labor supply across diverse demographic and economic contexts. The study aims to synthesize empirical findings and theoretical insights regarding how tax policy structures influence labor participation. A narrative review methodology was employed, drawing on peer-reviewed literature sourced from Scopus and Google Scholar, guided by targeted keyword strategies and strict inclusion criteria. The review examined studies on tax progressivity, informality, gender disparities, and institutional influences affecting labor supply. Key findings indicate that income taxation exerts complex and varied effects on labor supply. Gendered responses to tax structures, especially under joint taxation regimes, tend to suppress female participation, while separate filing systems improve equity and engagement. Informal labor markets expand when tax compliance is burdensome or perceived as unfair, particularly in developing economies with weak institutional trust. Meanwhile, higher marginal tax rates diminish labor effort among high-income earners, underscoring the importance of balanced progressivity. The review concludes that effective tax policy requires behavioral, institutional, and demographic sensitivity. Tailored reforms can enhance labor market participation and revenue generation without compromising equity. Future research should focus on underexplored regions and emerging labor sectors to guide adaptive, inclusive tax system design for sustainable development.

THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL CAPABILITY, DIGITAL SERVICE TAX (DST) AND LIFESTYLE ON CONSUMPTIVE BEHAVIOR IN ONLINE SHOPPING VIA THE TIKTOK SHOP PLATFORM Islamiah Kamil; Ariani, Meiliyah; Indra Ade Irawan; Sri Anjarwati; Yolifiandri; Zulhawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i3.255

Consumer behavior in online shopping via the TikTok Shop platform is an interesting phenomenon in the current digital era. This research aims to analyze and measure the influence of financial literacy, financial ability, application of Digital Service Tax (DST), and lifestyle on consumer behavior when shopping online via the Tiktok Shop platform. This research uses a theoretical framework that includes financial literacy, financial capabilities, digital consumer behavior theory, and the AIDA model to analyze the factors that influence online shopping consumer behavior via the Tiktok Shop platform. The research sample consisted of 300 users of the Tiktok Shop platform in the Jabodetabek area (Jakarta, Bogor, Depok, Tangerang and Bekasi). Primary data was collected using a questionnaire. The analytical method used to test the hypothesis is Regression Analysis with SMART PLS. The results of this research are that the financial literacy variable influences consumer behavior when shopping online via the Tiktok Shop platform, while the other three variables, namely financial ability, application of Digital Service Tax (DST), and lifestyle, do not influence consumer behavior when shopping online via the Tiktok Shop platform. It is hoped that the findings of this research will provide deeper insight into the factors that influence consumer behavior when shopping online through TikTok Shop and the implications for practical digital marketing and tax policy.

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