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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 AKURASI: Jurnal Riset Akuntansi dan Keuangan International Journal of Financial, Accounting, and Management Jurnal Kajian Ilmiah International Journal of Social and Management Studies (IJOSMAS) 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 EBID:Ekonomi Bisnis Digital Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Akurasi
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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Pengaruh Kualitas Good Governance terhadap Indeks Persepsi Korupsi (IPK) di Negara-Negara ASEAN Putro, Candela d’Eva; Khomsiyah, Khomsiyah
INOVASI Vol. 11 No. 2 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i2.p428-442.42547

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kualitas good governance terhadap Indeks Persepsi Korupsi di negara-negara ASEAN. Penelitian ini merupakan penelitian kuantitatif, yang menggunakan data sekunder dengan time series tahun 2012-2022. Penelitian ini melihat pengaruh pada enam variabel good governance yaitu Voice and Accountability, Political Stability and Absence of Violence/Terrorism, Government Effectiveness, Regulatory Quality, Rule of Law, dan Control of Corruption, dengan indeks persepsi korupsi sembilan negara ASEAN. Semua data diambil dari laporan indeks persepsi korupsi pada situs Transparency International dan laporan Worldwide Governance Indicators pada situs The World Bank. Hasil akhir dari penelitian menunjukkan bahwa skor Regulatory Quality dan Control of Corruption berpengaruh positif terhadap skor indeks persepsi korupsi ASEAN. Sementara itu, rank Government Effectiveness, Rule of Law dan Control of Corruption berpengaruh negatif terhadap rank indeks persepsi korupsi ASEAN.
Pengaruh Economic Performance, Environmental Performance dan Good Corporate Governance Terhadap Nilai Perusahaan (Tobins’Q) Utari, Indriana Tri; Khomsiyah, Khomsiyah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2304

Abstract

This research examines the company value that occurs in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This study aims to prove that economic performance, environmental performance and good corporate governance affect the success of company value. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period, totaling 26 companies. The sample selection technique in this study was carried out by non-probability sampling. The analysis used descriptive statistical analysis and panel data regression analysis. The results of this study are economic performance has a significant effect on firm value, environmental performance has a significant effect on firm value and good corporate governance has a significant effect on firm value.
Pengaruh Sistem Pengendalian Internal, Moralitas Manajemen, Tingkat Kepuasan Kerja Terhadap Fraud Patricia, Patricia; Khomsiyah, Khomsiyah
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1499

Abstract

Fraud has become a challenge in various sectors and has become the center of attention in Indonesia, Every act of fraud has its own motive behind it, and various ways are used by many parties to reduce fraud. This study was conducted to determine the effect of Internal Control Systems, Morality Management, Job Satisfaction on Fraud. The population in this study were Civil Servants at the Ministry of Environment and Forestry. This study used primary data, which is a collection of data from the answers of 100 respondents. The result of the study stated that the Internal Control System, Management Morality and Job Satisfaction had a positive effect against Fraud.
Pengaruh Kepemilikan Asing, Direktur dan Komisaris Asing Terhadap Penghindaran Pajak dimoderasi oleh Profitabilitas Yustia, Lisa; Khomsiyah, Khomsiyah
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1437

Abstract

The purpose of this research is to examine the impact of foreign ownership, foreign directors and commissioners on the company's efforts to avoid tax liabilities, taking into account the role of profitability as a moderating factor. The Data used came from 44 companies in the energy sector listed on the Indonesia Stock Exchange in the period 2020-2022. Sampling was carried out through systematic random methods, and regression analysis with the concept of modernization was used to process the data. The findings of this research illustrate that foreign ownership and foreign directors and commissioners have an impact on tax avoidance practices in the corporate environment. It added that the profitability factor plays a crucial role in regulating the relationship between tax evasion and foreign ownership. In more detail, profitability has the potential to amplify the impact of foreign ownership on tax avoidance practices. On the other hand, the profitability factor also has no effect in moderating the relationship between foreign directors and commissioners against tax evasion practices.
Apakah Tax Aggressive Indikator Manajemen Laba? dengan Ukuran Perusahaan sebagai Variabel Moderasi Al Gifari, Muhammad Chaidir; Khomsiyah, Khomsiyah
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1439

Abstract

This research aims to obtain empirical evidence regarding the impact of independent variables, namely tax aggressiveness and leverage on earnings management as the dependent variable with company size as the moderating variable. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2022. The results of this research reveal that there is no strong evidence regarding the influence of tax aggressiveness on earnings management actions. Leverage is proven to have a positive and significant influence on earnings management practices, and the company size variable is found to neither strengthen nor weaken the relationship between tax aggressiveness and earnings management practices. However, company size has the ability to weaken the relationship between leverage and earnings management practices.
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
Co-Authors Afif, Mohamad Rifai Agustadana, Barry Truman Al Gifari, Muhammad Chaidir Arsjah, Regina J. Derry Wanta Dida Nurhaida Dina Aulia Fadillah, Haqi Gunawan, Itjang D. Heliantono Hermien Triyowati, Hermien Hukama, Afifah Nidaul Hutajulu, Dual Saper Imani, Carolyn Natasya Junaedi, Daniel Juniati Gunawan, Juniati Kurnia, Ervina Lorentia, Lisa Martha, Henri Nashrullah, Moh. Haidar Ningrum, Garnis Mulya Patricia Patricia, Patricia Putri, Nia Febriani Putro, Candela d’Eva Riski Hamdani Pulungan, Riski Hamdani Rizqi, MN Sari , Pratiwi Nila Sethiono, Melinda Simbolon, Hotnita Sinurat, Megah Elisabet Suhardjo Suwardi Suwardi Syukron, Muhammad Utari, Indriana Tri Wardhani, Nurhastuty Kesumo Yudisira Putra, Dimas Yuanito Yustia, Lisa