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All Journal JURNAL AKUNTANSI DAN AUDITING Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi GEMA EKONOMI Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Bisnis dan Akuntansi JURNAL BISNIS & AKUNTANSI UNSURYA FINANSIA : Jurnal Akuntansi dan Perbankan Syariah International Journal of Financial, Accounting, and Management Jurnal Ilmiah Akuntansi Kesatuan Jurnal Kajian Ilmiah International Journal of Social and Management Studies (IJOSMAS) Jurnal Pengabdian Masyarakat Nusantara JURNAL ABDI MASYARAKAT INDONESIA (JAMIN) Governors Journal of Applied Business and Technology Jurnal Indonesia Sosial Sains Journal of Artificial Intelligence and Digital Business Journal of Business, Social and Technology Eduvest - Journal of Universal Studies IIJSE EBID:Ekonomi Bisnis Digital Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Khomsiyah, Khomsiyah
Universitas Trisakti Jakarta
Religion Aerospace Engineering Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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Analisis Faktor Kesuksesan Penerapan ERP di BUMN Industri Konstruksi (Studi Kasus di PT Wijaya Karya (Persero) Tbk) Afif, Mohamad Rifai; Khomsiyah, Khomsiyah
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i9.16337

Abstract

Penerapan sistem Enterprise Resource Planning (ERP) telah menjadi kewajiban di BUMN dengan diterbitkannya PER-2/MBU/03/2023. Sistem ERP yang terintegrasi membawa manfaat yang banyak untuk meningkatkan produktifitas dan efisiensi. Dalam implementasinya ERP memiliki tingkat kerumitan yang komplek dan harus melibatkan banyak pihak serta memiliki tingkat kegagalan yang tinggi. Penelitian ini berusaha mengidentifikasi dan peran 11 Critical success factor (CSF) dalam implementasi ERP. Penelitian merupakan studi kasus atas implementasi ERP SAP tahun 2023 di industri konstruksi PT Wijaya Karya (Persero) Tbk. Metode pengumpulan data dilakukan dengan menyebar kuesioner dengan skala pengukuran interval menggunkan skala likert kepada seluruh pengguna yang terlibat ERP dari staf sampai manajemen perusahaan serta konsultan. Hasil dari penelitian ini adalah gambaran faktor-faktor kesuksesan atas proses implementasi. Faktor manusia adalah yang paling penting walaupun proses inplementasi ERP adalah sebuah proses teknologi informasi.
UNDERSTANDING GEN Z TAX COMPLIANCE BEHAVIOUR Kurnia, Ervina; Khomsiyah, Khomsiyah
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i2.2181

Abstract

This study is to examine the perceptions of Z generations related to peer group influence, digitalization tax service orientation, tax knowledge, and social media platform influence. Changes traditional paradigm of tax compliance in order to improve voluntary tax compliance in Z generation. This research method is a survey method using electronic questionnaires. The respondents (sample) of this study are tax payer with have age under 28 years old. Data was analyzed by using multiple regression analysis. The results of a survey of 142 tax payers indicate that peer group, digitalization tax system, tax knowledge and social media increase tax payer compliance. The contribution of this work is a more brief and straightforward understanding of behavioral accounting, primarily related to the tax compliance of generation Z. In contrast to the overarching goal of prior research , the current study analyzes the impact of tax payer compliance and the other analyze gen Z consumption behavior.
The Influence of Salaries, Production Costs and Tax Costs on Transfer Pricing in Companies Registered at Bureau Van Dijk-Osiris In 2022 Hutajulu, Dual Saper; Khomsiyah, Khomsiyah
Jurnal Indonesia Sosial Sains Vol. 4 No. 09 (2023): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v4i09.892

Abstract

This study aims to determine the influence of Salary Expenses, Production Costs and Tax Expenses partially and simultaneously on Transfer Pricing, while the object of this study is a multinational company (Tbk) which is listed on the Van Dijk-Osiris Bureau 2022. Salary has a positive relationship to Transfer Pricing, so Salary Expense has no effect on Transfer Pricing which illustrates that when Salary Expense increases then Transfer Pricing practice decreases. This study aims to determine the influence of Salary Expenses, Production Costs and Tax Expenses partially and simultaneously on Transfer Pricing, while the object of this study is a multinational company (Tbk) that is listed on the Van Dijk-Osiris Bureau 2022. Salary has a positive relationship to Transfer Pricing, so Salary Expense has no effect on Transfer Pricing which illustrates that when Salary Expense increases then Transfer Pricing practice decreases. Production Costs have a positive relationship to Transfer Pricing, but the value is relatively small below 0.5 so the results of the Hypothesis test show that the Production Costs variable has no effect on Transfer Pricing which illustrates that when Production Costs increase, Transfer Pricing practices decrease. Tax Fees have a negative relationship to Transfer Pricing while the results of the hypothesis test show a significance value greater than 0.05, that Tax Fees have no effect on Transfer Pricing which illustrates that when Tax Expenses increase then Transfer Pricing practices will be low.
The Effect of Regional Financial Management on Financial Distress of Local Government in Indonesia Nashrullah, Moh. Haidar; Khomsiyah, Khomsiyah
Jurnal Indonesia Sosial Sains Vol. 5 No. 07 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i07.1173

Abstract

Deficits experienced by local governments can lead to financial difficulty, often referred to as financial distress. Although local governments experience deficits, local governments can avoid these conditions with good regional financial management.  This research aims to determine regional financial management's effect on local governments' financial distress in 2019-2022. The sample in this research uses a total sampling technique at all provincial and local government levels in 2019-2022. This research uses secondary data with documentation techniques. Binary logistic regression was obtained to perform data analysis. The results showed that financial independence significantly negatively affects financial distress. Financial flexibility has a significant negative effect on financial distress. Operational solvency does not have a significant adverse effect on financial distress. Short-term solvency has a significant positive effect on finances. Service solvency has a significant negative effect.
Moral development as the influencer of fraud detection Heliantono, Heliantono; Gunawan, Itjang D.; Khomsiyah, Khomsiyah; Arsjah, Regina J.
International Journal of Financial, Accounting, and Management Vol. 2 No. 1 (2020): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i1.159

Abstract

Purpose: The purpose of the study is to analyze the influence of the external auditor's moral development, continuing professional education (CPE) on fraud, and education on fraud detection. Research Methodology: The research sample was taken randomly, and the total respondents were 171 external auditors working in public accounting firms in Indonesia. The analytical data method uses multiple linear regression. The instrument measures moral development using three scenarios, which are the auditor opinion, allowance for receivables, and cost reimbursement, with modifications made to conform with Law 5/2011 concerning public accountant. Results: Results found that moral development and education had a significant effect on fraud detection, while CPE on fraud has no effect on fraud detection. Limitations: One newly developed of the three scenarios measuring moral development may not be suitable for region other than Indonesia. Contribution: The accounting red flag dimension is the dimension that has the most attention, while the dimension according to SA 240, the perpetrator dimension, is the dimension that has the least attention. Keywords: Kohlberg moral development, Education, CPE on fraud, Fraud detection
Blue Finance: Is this supporting SDG 14 Financing Gap Wanta, Derry; Khomsiyah, Khomsiyah; Gunawan, Juniati
International Journal of Social and Management Studies Vol. 4 No. 1 (2023): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i1.286

Abstract

The stagnation of the worlds traditional land-based economies and the depletion of natural resources on land has fuelled interest in the development of the marine economy. Indonesia is the largest archipelagic country in the world, with 70% of its area covered by ocean. Its potential to establish a Blue Economy as a government revenue source can help achieve the targets of SDG 14. Indonesia Minister of Finance and Ministry of National Planning reiterated that the President had asked government officials to look into potential aspects of the maritime sector so that the Blue Economy becomes an important aspect. To establish Blue Economy, need effort to develop Blue Finance and the governance. The following question will be addressed in the paper: How Blue Finance in Indonesia support the achievement of SDG 14?. The primary method employed in this research is qualitative and involves a desk study and interviews with relevant respondents. The results reveal that currently, Government of Indonesia (GoI) focus to complete 14.4.1 (proportion of fish stocks within biologically sustainable levels) and 14.5.1 (protected area coverage in relation to marine areas). There are no figures available regarding the ideal financial needs to achieve SDG 14 in Indonesia until 2030 until yet, however process in on going. There is an essential collaborate with all potential stakeholders to speed up the establishment of Blue Economy in Indonesia in order to achieve SDG 14 target. Furthermore, the Blue Finance Advisory Committee in Government should establish to synergize and coordinate all stakeholder
Does The Investment Opportunity Set Strengthen The Effect of Profitability, Managerial Ownership and Capital Structure on Firm Value? Ningrum, Garnis Mulya; Khomsiyah, Khomsiyah
Journal of Business, Social and Technology Vol. 4 No. 1 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i1.130

Abstract

This study aims to examine the effect of profitability, managerial ownership, and capital structure on firm value and to test whether the investment opportunity set strengthens Profitability, managerial Ownership, and capital structure on firm value. As part of the purposive sampling method used in this study, which leverages secondary data, 60 data points were collected from 15 firms between 2018 and 2021 that met the required requirements. Moderate Regression Analysis (MRA) is the method of data analysis used in this study. According to the findings of the study, profitability has not to effect on firm value, managerial ownership has a positive effect on firm value, capital structure has a positive effect on firm value, investment opportunity sets weaken the relationship between profitability on firm value, investment opportunity sets weaken the relationship between managerial ownership on firm value, and investment opportunity set strengthens the relationship between capital structure on firm value. This research's objective was to ascertain if the investment opportunity set enhances both the direct and indirect impacts of Profitability, managerial Ownership, and capital structure on firm value. Based on the conclusions and limitations that exist, there are several suggestions addressed to parties related to research regarding the role of investment opportunity sets in moderating Profitability, managerial Ownership, and capital structure on firm value.
Faktor-Faktor yang Memengaruhi Pencapaian Nilai IKPA Satker pada Badan POM Sinurat, Megah Elisabet; Khomsiyah, Khomsiyah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6248

Abstract

Penelitian ini bertujuan untuk melakukan analisis mendalam mengenai faktor-faktor yang memengaruhi pencapaian nilai Indikator Kinerja Pelaksanaan Anggaran (IKPA) pada Satuan Kerja di lingkungan Badan Pengawas Obat dan Makan (BPOM). Seiring dengan tuntutan transparansi dan akuntabilitas keuangan negara, nilai IKPA menjadi instrumen krusial untuk mengukur kualitas perencanaan, pelaksanaan, dan hasil anggaran belanja kementerian atau lembaga. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif kausal. Data dikumpulkan melalui penyebaran kuesioner kepada 103 responden yang merupakan pengelola keuangan dan pengguna sistem SAKTI/OMSPAN di BPOM. Teknik analisis data yang digunakan meliputi uji kualitas data (validitas dan reliabilitas), uji asumsi klasik (normalitas dan multikolinieritas), serta uji hipotesis (koefisien determinasi R², uji F, dan uji t) dengan bantuan perangkat lunak SPSS. Hasil pengujian secara simultan (Uji F) menunjukkan bahwa variabel Kompetensi Sumber Daya Manusia (SDM), Komitmen Organisasi, dan Koordinasi Internal berpengaruh signifikan terhadap nilai IKPA dengan tingkat signifikansi 0,000. Secara parsial, Kompetensi SDM dan Koordinasi Internal memiliki pengaruh positif dan signifikan terhadap optimalisasi anggaran, di mana Koordinasi Internal ditemukan sebagai faktor yang paling dominan dalam meminimalisir deviasi perencanaan. Sebaliknya, Komitmen Organisasi tidak menunjukkan pengaruh signifikan terhadap nilai IKPA, yang mengindikasikan bahwa loyalitas saja tidak cukup tanpa didukung oleh keahlian teknis operasional. Nilai Koefisien Determinasi (Adjusted R Square) sebesar 0,523 menunjukkan bahwa model ini mampu menjelaskan 52,3% variasi kinerja anggaran, sementara sisanya dipengaruhi oleh faktor lain di luar model. Penelitian ini merekomendasikan peningkatan intensitas pelatihan teknis dan penguatan sinkronisasi komunikasi antarunit untuk mempertahankan performa anggaran yang unggul di masa mendatang.
Pelatihan dan Pendampingan Aplikasi Accurate untuk Meningkatkan Literasi Digital Akuntansi Guru SMK di Jakarta Utara Nilawati, Yuana Jatu; Khomsiyah, Khomsiyah; Hermawan, Asep
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 6 No. 1 (2026): Februari - Juli 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v6i1.6966

Abstract

This community service program aims to enhance the digital accounting literacy of vocational high school (SMK) teachers in North Jakarta through a training and mentoring program using the Accurate accounting application. The main issue addressed is the limited competence of teachers in understanding and applying technology-based accounting cycles, which requires structured intervention through training, hands-on practice, and mentoring activities. This program is significant in supporting the improvement of vocational education quality and preparing students for the demands of a digitally driven workforce. The program employed a mixed-methods approach with a one-group pretest-posttest design. Data were collected from 20 SMK teachers through pretests and posttests, observations, and participant discussions, and analyzed using descriptive quantitative and qualitative thematic approaches. The results show an increase in participants’ understanding, with the average score rising from 55 to 82. In addition, participants demonstrated improved skills in using the Accurate application to prepare financial statements independently. These findings indicate that practice-based training combined with mentoring contributes to improving teachers’ competencies and the quality of accounting learning. It is recommended that this program be expanded through advanced training, broader participant involvement, and integration into the vocational school curriculum to support the digital transformation of vocational education.
The Effectiveness Of Internal Governance In Controlling Tax Risk Fadillah, Haqi; Khomsiyah, Khomsiyah; Murtanto, Murtanto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.3271

Abstract

Main Purpose – This study examine the effectiveness of Internal Governance, which includes Board Risk Oversight, Corporate Governance, and Internal Control Quality, in controlling Tax Risk, with Internal Information Quality as a moderating variable. Method – The analysis employs panel data regression, moderated regression analysis (MRA), and Robustness Test using 230 observations from 46 Financial Sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. Main Findings – The results show that Risk Oversight and Corporate Governance effectively control Tax Risk, while Internal Control Quality does not show significant effectiveness. Internal Information Quality also does not moderate the relationship among the main variables. Theory and Practiccal Implications – The findings strengthen Agency Theory and emphasize the importance of supervisory coordination to enhance tax compliance, while providing insights for regulators and financial institutions to reinforce internal governance. Novelty – This study develops a Board Risk Oversight model by adding three effectiveness dimensions, Board of Commissioners, Audit Committe, and Risk Monitoring Committe, which improve the model’s explanatory power for variations in Tax Risk.   Keywords: Board Risk Oversight; Corporate Governance; Internal Control Quality; Internal Information Quality; Tax Risk
Co-Authors Afif, Mohamad Rifai Agustadana, Barry Truman Al Gifari, Muhammad Chaidir Arsjah, Regina J. Asep Hermawan Derry Wanta Dida Nurhaida Dina Aulia Fadillah, Haqi Gunawan, Itjang D. Heliantono Hermien Triyowati, Hermien Hutajulu, Dual Saper Junaedi, Daniel Juniati Gunawan, Juniati Kurnia, Ervina Lorentia, Lisa Martha, Henri Murtanto Murtanto Nashrullah, Moh. Haidar Ningrum, Garnis Mulya Patricia Patricia, Patricia Putri, Nia Febriani Putro, Candela d’Eva Riski Hamdani Pulungan, Riski Hamdani Sari , Pratiwi Nila Sethiono, Melinda Simbolon, Hotnita Sinurat, Megah Elisabet Suhardjo Sulistiyani, Nurul Suwardi Suwardi Syukron, Muhammad Utari, Indriana Tri Wardhani, Nurhastuty Kesumo Yuana Jatu Nilawati Yudisira Putra, Dimas Yuanito Yustia, Lisa