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All Journal JURNAL PENELITIAN ILMU PENDIDIKAN e-GIGI Jurnal Pendidikan Geografi Undiksha Teknobuga : Jurnal Teknologi Busana dan Boga Fashion and Fashion Education Journal Jurnal Kajian Akuntansi Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan J-PIPS (Jurnal Pendidikan Ilmu Pengetahuan Sosial) Jurnal Ilmiah Akuntansi Kesatuan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Insearch: Information System Research Journal Jurnal Aplikasi Bisnis Kesatuan Jurnal Sosial dan Sains Journal of Demography, Etnography, and Social Transformation
Dewi, Kusuma
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Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Physics Social Sciences Other

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Detection of Financial Statement Fraud by Using the Beneish Ratio Index in Health and Pharmaceutical Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2020 – 2022 Setiana, Siti Anisah; Dewi, Kusuma
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 1 (2024): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i1.16667

Abstract

The aim of this research is to determine the number of health and pharmaceutical sector companies listed on the Indonesia Stock Exchange which are classified as manipulator, non manipulator, and grey company by using the method Beneish Ratio Index The object of this research is health and pharmaceutical sector companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling technique used purposive sampling where the sample is determined based on certain criteria determined by the author. The data analysis technique used is quantitative descriptive analysis using Beneish Ratio Index. The variables in this research are Days Sales In Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accrual To Total Assets Index (TATA). The results of this research indicate that there are no companies in the health and pharmaceutical sectors listed on the Indonesia Stock Exchange in 2020 that are classified as manipulator, in 2021 there will be 2 (two) companies, and in 2022 there will be 1 (one) company classified as manipulator. Then companies that are classified as non manipulator in 2020 there will be 14 (fourteen) companies, in 2021 there will be 14 (fourteen) companies, and in 2022 there will be 12 (twelve) companies. Furthermore, companies that are classified as grey company in 2020 there will be 5 (five) companies, in 2021 there will be 3 (three) companies, and in 2022 there will be 6 (six) companies.
Tinjauan Atas Prosedur Pelaporan SPT Tahunan Badan Dengan Sistem Online Permana, Salsabillah Syifa Putri; Dewi, Kusuma; Efrianti, Desi
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 1 (2025): JABKES Edisi April 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i1.1993

Abstract

Pada era globalisasi saat ini, ilmu pengetahuan dan teknologi mengalami perkembangan yang sangat pesat. Oleh karena itu, Direktorat Jenderal Pajak membuat situs website DJP Online (djponline.pajak.go.id) dalam situs tersebut menyatukan seluruh pelayanan pelaporan dan pembayaran dalam satu sistem seperti menyediakan dua cara pelaporan SPT Tahunan menggunakan e-Filing dan e-Form yang dapat diakses oleh wajib pajak melalui alat elektronik dan jaringan yang kuat tanpa perlu ke Kantor Pelayanan Pajak untuk meningkatkan efisiensi waktu dan biaya. Tujuan dari pembahasan ini yaitu untuk memahami prosedur yang harus diikuti dalam pelaporan dan pengisian SPT Tahunan Badan menggunakan sistem online serta mengetahui kendala yang dihadapi oleh Wajib Pajak Badan dalam melaporkan SPT Tahunan secara online menggunakan sistem e-Form. Berdasarkan hasil pembahasan diketahui oleh penyusun yaitu bahwa pelaporan SPT Tahunan Pajak Penghasilan (PPh) yang digunakan oleh Wajib Pajak Badan menggunakan sistem e-Form jenis Formulir 1771 biasanya ditujukan bagi perusahaan atau badan seperti Perseroan Terbatas, Commanditer Venture, Usaha Dagang, Organisasi, Yayasan dll. Sedangkan, menggunakan jenis Formulir 1770 yaitu digunakan oleh Wajib Pajak Orang Pribadi dengan mempunyai lebih dari satu penghasilan atau pekerjaan bebas. Namun, wajib pajak masih mengalami kendala dalam melaporkan SPT Tahunan Wajib Pajak Badan seperti belum memiliki akun e-mail yang sudah aktif, belum memiliki atau lupa dengan nomor e-FIN dan kata sandi (password) akun DJP Online, serta kurangnya pemahaman tentang prosedur pelaporan SPT Tahunan. Setelah memberikan pembahasan, penyusun memberikan beberapa saran bahwa wajib pajak harus menyimpan dengan benar kata sandi (password), e-mail aktif serta nomor e-FIN, serta sangat disarankan untuk memahami tentang pelaporan SPT Tahunan menggunakan youtube Direktorat Jenderal Pajak serta melakukan pelaporan SPT Tahunan tidak mendekati batas akhir.
The Effect of Tax Planning and Voluntary Disclosure on Company Value with Profit Quality and Audit Quality as Moderation Dewi, Kusuma; Djaddang, Syahril; Supriyadi, Edy
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i1.79

Abstract

This study aims to determine the effect of tax planning and voluntary disclosure on firm value with earnings quality and audit quality as moderation in pharmaceutical industry manufacturing companies listed on the Indonesia Stock Exchange for the period 2009-2018. The sample in this study amounted to 80 samples determined by the purposive sampling method. Tests are carried out using the Moderated Regression Analysis (MRA) test using Eviews 9. The test results show that tax planning and earnings quality have a significant negative effect on firm value. Voluntary disclosure has a positive effect on company value. And the quality of earnings does not affect the value of the company. Tax planning and voluntary disclosure have a significant effect on company value when moderated by earnings quality. Tax planning and voluntary disclosure do not have a significant effect on company value when moderated by audit quality. Earnings quality and audit quality can strengthen the relationship between tax planning and voluntary disclosure of company value.
Corporate Financial Dynamics Under The Shadow of Financial Distress and Tax Avoidance Strategies Tullah, Dewi Sarifah; Dewi, Kusuma; Mediawati, Elis; Salim, Farah Akmar Anor; Febrian, Jan
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.10290

Abstract

An efficient and equitable tax system is vital for fostering national economic growth. However, tax avoidance remains a major challenge, particularly in the infrastructure sector which holds strategic importance. This study aims to examine the effect of thin capitalization, rentability, and operating cash flow on tax avoidance, with financial distress as a mediating variable. Using a quantitative approach with secondary data from the financial statements of 220 infrastructure firms listed on the IDX during 2019–2023, the analysis employed multiple linear regression and the Sobel test. The results indicate that all three independent variables significantly influence both financial distress and tax avoidance, directly and indirectly. Thin capitalization and operating cash flow increase tax avoidance incentives, while financial distress reduces such tendencies. These findings support agency, trade-off, and signaling theories. The study's implications highlight the need for balanced tax policy oversight and corporate financial management, especially under financial pressure. Theoretical contributions include the use of the book-tax difference proxy, while practical insights are intended for policymakers and corporate managers to formulate fair and sustainable tax strategies.
Determinan Kepatuhan Wajib Pajak Restoran di Kota Bogor Dewi, Kusuma; Dini Alfiani, Zahra; Yulia Cahyani , Erli
Jurnal sosial dan sains Vol. 4 No. 2 (2024): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v4i2.1226

Abstract

Latar Belakang : Pajak merupakan kontribusi wajib yang terutang kepada negara oleh orang pribadi maupun badan dan bersifat memaksa berdasarkan Undang – Undang yang tidak mendapatkan imbalan secara langsung, namun digunakan untuk keperluan negara yaitu kemakmuran rakyat. Adapun pajak dibagi menjadi dua jenis yaitu pajak pusat dan pajak daerah. Dimana salah satu pajak daerah adalah pajak restoran. Kepatuhan wajib pajak adalah suatu keadaan dimana wajib pajak harus mampu memenuhi kewajiban dalam membayar pajak. Tujuan: Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan perpajakan, pemahaman wajib pajak, kesadaran wajib pajak, kualitas pelayanan pajak, penerapan e-system pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak restoran di Kota Bogor. Populasi dalam penelitian ini adalah seluruh wajib pajak restoran yang telah terdaftar di Badan Pendapatan Daerah Kota Bogor. Metode: Penelitian ini menggunakan metode penelitian kuantitatif, dimana data diperoleh dari data primer berupa kuesioner yang disebar kepada Wajib Pajak Restoran sebanyak 94 wajib pajak yang dijadikan sebagai sampel penelitian. Analisis data dalam penelitian ini menggunakan Analisis Regresi Linear Berganda dengan bantuan software SPSS (Statistical Product and Service Solutions) versi 22. Hasil: Hasil penelitian menunjukkan bahwa pengetahuan perpajakan, pemahaman wajib pajak, kesadaran wajib pajak, kualitas pelayanan pajak, penerapan e-system pajak, dan sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak restoran di Kota Bogor. Kesimpulan: banyak sekali faktor yang dapat mempengaruhi kepatuhan wajib pajak terdapat faktor internal dan faktor eksternal dari kepatuhan wajib pajak tersebut.
Penerapan diskusi kelompok kecil berbasis mobile learning melalui WhatsApp Messenger pada mata pelajaran geografi Amaliya, Lia Umi; Dewi, Kusuma
Jurnal Penelitian Ilmu Pendidikan Vol. 15 No. 1 (2022): March-May
Publisher : Fakultas Ilmu Pendidikan, Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpipfip.v15i1.42427

Abstract

Penelitian ini bertujuan untuk mengetahui hasil penerapan metode diskusi kelompok kecil berbantuan whatsApp messenger (WA) sebagai mobile learning yang diterapkan dalam mata pelajaran Geografi. Penelitian ini dilaksanakan di MAN 2 Malang pada siswa kelas X IPS 1 dengan materi langkah-langkah penelitian Geografi. Jenis metode penelitian yang dipilih yaitu penelitian tindakan kelas (PTK). Dimana desain pembelajaran dirancang meliputi tahap perencanaan, pelaksanaan, observasi, dan refleksi. Pelaksanaan penelitian ini menggunakan metode diskusi kelompok kecil yang diterapkan melalui aplikasi whatsApp messenger sebagai media pembelajarannya. Penerapan pembelajaran ini bersifat daring. Pendekatan penelitian ini yaitu deskriptif kualitatif. Hasil pengamatan dari penelitian ini menunjukkan bahwa kegiatan pembelajaran yang diterapkan dapat berjalan dengan baik, dimana diperoleh nilai rata-rata hasil tes pra kegiatan diskusi kelompok yaitu 85, dengan ketuntasan 88%. Dengan nilai terendah 75 dan nilai tertinggi 90. Selanjutnya pada nilai rata-rata hasil tes pasca kegiatan diskusi kelompok yaitu 87, dengan ketuntasan 100%. Dengan nilai terendah 83 dan nilai tertinggi 97. Selain itu siswa mengikuti kegiatan diskusi bersama guru maupun antara siswa dalam kelompok kecil dengan baik dan aktif. Implementation of small group discussion based on mobile learning through WhatsApp Messenger in geography subjectsThis study aims to determine the results of the implementation of the small group discussion method assisted by WhatsApp messenger (WA) as mobile learning which is applied in learning geography subjects. This research was carried out at MAN 2 Malang in class X IPS 1 student with the material of Geography research steps. The type of research method chosen is classroom action research (CAR). Where the learning design is designed to include the stages of planning, acting, observing, and reflecting. The implementation of this research uses the small group discussion method, which is applied through the WhatsApp messenger application as a learning medium. The implementation of this learning is online. This research approach is descriptive and qualitative. The results of observations from this study indicate that the learning activities that are applied can run well, where students participate in discussions with teachers and between students in small groups well and actively
Analisis Demografi dan Kewilayahan Banyuwangi dengan Pendekatan HINCO untuk Pengembangan Wilayah Dewi, Kusuma
DEMOS: Journal of Demography, Ethnography and Social Transformation Vol. 1 No. 1 (2021): Journal of Demography, Ethnography and Social Transformation
Publisher : LPPM UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/demos.v1i1.1025

Abstract

Pengembangan wilayah merupakan topik kajian yang kompleks untuk mencapai kemajuan dan kesejahteraan masyarakat. Analisis strategi pengembangan wilayah akan mencapai keberhasilan berbagai sektor ekonomi. Analisis HINCO membantu dalam merumuskan kondisi demografis dan kewilayahan suatu daerah untuk mencapai pengembangan wilayah yang baik. Studi kasus dalam penelitian ini yaitu Kabupaten Banyuwangi. Metode penelitian menggunakan pendekatan deskriptif kualitatif dan kuantitatif. Teknik yang digunakan yaitu observasi dan studi literatur. Hasil analisis meliputi kajian dari aspek Human (manusia), Institutional (kelembagaan), Natural (alam), Capital (modal), dan Other (aspek lainnya) dari Kabupaten Banyuwangi. Melalui analisis ini maka pengembangan wilayah Banyuwangi akan lebih terencana dan tercapai maksimal dikarenakan memperhatikan aspek demografi dan kewilayahannya.
The Role of Sustainability Reports, Earnings Quality, And Company Size In Determining Company Value Dewi, Kusuma; Kamilani, Annisa; Marlina, Tri; Triandi, Triandi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4679

Abstract

This study examines the influence of sustainability reporting, earnings quality, and firm size on firm value among companies consistently listed in the SRI-KEHATI Index during the 2020–2024 period. The decline in firm value as measured by Tobin’s Q and the downward trend in earnings quality among sustainable companies raise questions about the effectiveness of sustainability practices and financial performance in enhancing market perception. This research aims to empirically analyze how the extent of sustainability report disclosure, earnings quality based on the ratio of operating cash flow to earnings, and firm size affect firm value. The study employs a quantitative approach using balanced panel data consisting of 59 observations, analyzed through multiple linear regression and classical assumption testing using SPSS. The results reveal that sustainability reporting has a significant negative effect on firm value, indicating that sustainability disclosures have yet to be perceived as positive signals by investors. Earnings quality also shows a significant negative effect, suggesting potential earnings management practices and investor skepticism toward reported financial information. Conversely, firm size significantly and positively influences firm value, reaffirming that larger firms are more capable of convincing the market regarding their stability and growth prospects. Collectively, the three variables explain 30.3% of variations in firm value. These findings conclude that sustainability reporting and earnings quality are not yet the primary determinants of firm value among sustainable firms in Indonesia, while firm size remains the most influential factor for investors. Keywords: sustainability reporting; earnings quality; firm size; firm value; SRI-KEHATI
Co-Authors Alfyananda Kurnia Putra Amaliya, Lia Umi Desi Efrianti Dini Alfiani, Zahra Djaddang, Syahril Edy Supriyadi Elis Mediawati, Elis Febrian, Jan Febrianti, Lusi IIS WAHYUNI Indahwati, Kristin Kamilani, Annisa Krista V. Siagian Maharani, Mira Maya, Agustina Permana, Salsabillah Syifa Putri Salim, Farah Akmar Anor Setiana, Siti Anisah Tri Marlina Triandi Triandi Tullah, Dewi Sarifah Vonny N. S. Wowor Yayuk Nurjanah Yulia Cahyani , Erli Yundari, Yundari