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All Journal Jurnal Ekonomi : Journal of Economic Syntax Literate: Jurnal Ilmiah Indonesia JRB-Jurnal Riset Bisnis SULUH: Jurnal Abdimas Jurnal Akuntansi Action Research Literate (ARL) RELEVAN : Jurnal Riset Akuntansi Capacitarea : Jurnal Pengabdian Kepada Masyarakat INQUISITIVE: International Journal of Eonomic Jurnal Ilmiah Akuntansi Pancasila (JIAP)
Tryas Chasbiandani
University Of Pancasila
Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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INSENTIF PAJAK DALAM MERESPONS DAMPAK PANDEMI COVID-19 PADA UMKM (USAHA MIKRO KECIL MENENGAH) Chasbiandani, Tryas; Budi Astuti, Shinta; Damayanti, Ameilia
Relevan : Jurnal Riset Akuntansi Vol. 3 No. 2 (2023): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v3i2.4927

Abstract

The main purpose of this study is to see the impact of the covid-19 pandemic ant the utilization of the final income tax facility borne by the government on MSMEs in Bogor Regency. The population of this study is MSMEs that receive a final income tax facility of 0,5% in PP 23/2018 which is borne by the government. The sampling technique was purposive sampling which resulted in sample of 58 SMEs in Bogor Regency. This study uses a qualitative method. This study proves that MSME actors have not fully obtained and utilized tax incentives for MSMEs due to a lack of understanding of actors related to taxation.
Peningkatan Penjualan UMKM melalui Brand Image Desa Pasireurih Chasbiandani, Tryas; Azzahra, Afifah
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2023)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2023.003.03.14

Abstract

kami melakukan observasi UMKM melalui wawancara untuk pengumpulan data dengan mengidentifikasi masalah pada setiap UMKM yang kami kunjungi. Kami melakukan wawancara ke 2 UMKM yang ada di desa Pasireurih yaitu : UMKM Sepatu, UMKM Keripik Bu Nay. Berdasarkan hasil diskusi dari observasi pada UMKM, kami memutuskan untuk memilih Keripik Bu Nay sebagai objek dari UMKM yang ingin kami bantu untuk mengembangkan usahanya. Selanjutnya kami mendiskusikan terkait program kerja dan melakukan pembagian tim di dalam kelompok untuk melakukan penjualan Keripik Bu Nay yang kami paparkan kepada DPK. Hasil diskusi kami memutuskan untuk melakukan program kerja berupa membangun citra merek Keripik Bu Nay dengan menambahkan sticker logo yang kami desaign sendiri. Selain itu kami juga melakukan sosialisasi terkait pembukuan laporan keuangan harga pokok penjualan dengan laba rugi.
MENDETEKSI INDIKASI FINANCIAL STATEMENT FRAUD DENGAN METODE F-SCORE MENGGUNAKAN MODEL FRAUD TRIANGLE Chasbiandani, Tryas; Azzahra, Fatima; Fujianti, Lailah
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 4 No. 1 (2024): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v4i1.6408

Abstract

This research was conducted to analyze the influence of fraud triangle in detecting the effect of fraud triangle in detecting financial statement fraud. The variables in the fraud triangle used are financial stability (ACHANGE), external pressure (LEV) and financial target (ROA) using the F-Score method. The population of this study is manufacturing companies with consumer goods subsectors listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The sample technique used was purposive sampling and obtained 32 companies. This study used panel data regression analysis method and was processed using Eviews 13. The results of this study reveal that external pressure and financial targets have a significant positive effect on financial statement fraud. While financial stability does not affect financial statement fraud
PENGARUH CEO OVERCONFIDENCE, EXECUTIVE CHARACTERISTICS, CAPITAL INTENSITY DAN PROFITABILITY TERHADAP TAX AVOIDANCE Sunia Desti Claritsa; Chasbiandani, Tryas; Susilawati
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 4 No. 2 (2024): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v4i2.6430

Abstract

This study aims to examine the effect of CEO overconfidence, executive characteristics, capital intensity, and profitability on tax avoidance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. This study uses overinvestment to measure the level of overconfidence of a company CEO. Executive characteristics is measured by company risk. Capital intensity is measured by a total fixed asset divided by total asset. Profitability is measured by return on assets (ROA). The tax avoidance is measured by the cash effective tax rates (CETR). The analysis model uses panel data regression using Eviews 12. The sample of this study a use 20 food and beverage companies selected by purposive sampling method. The data used is secondary data in the form of financial statements. The results of this study show that CEO overconfidence has a negative effect on tax avoidance, executive characteristics do not affect tax avoidance, capital intensity has a negative effect on tax avoidance, and profitability has a positive effect on tax avoidance. Keywords: CEO overconfidence, executive characteristics, capital intensity, profitability, and tax avoidance.
ESG PERFORMANCE AND CARBON DISCLOSURE EFFECTIVENESS: INSIGHTS FROM A SYSTEMATIC REVIEW OF CARBON EMISSION INTENSITY STUDIES Chasbiandani, Tryas; Yusuf, Muhammad
INQUISITIVE : International Journal of Economic Vol. 6 No. 1 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/54sb9e76

Abstract

Abstract: This study aims to systematically review empirical evidence on the influence of Environmental, Social, and Governance (ESG) practices and carbon disclosure on carbon emission intensity (CEI). The research problem arises from inconsistent findings across previous studies regarding whether ESG and disclosure effectively reduce emission intensity. Using a systematic literature review (SLR) approach, sixty empirical studies published between 2017 and 2025 were analyzed based on their research design, context, analytical method, and the direction of ESG–CEI relationships. The analysis reveals heterogeneous results: 27% of studies found a negative relationship, 22% a positive relationship, and the rest mixed or insignificant effects. Regression-based methods dominate the empirical approaches, particularly multiple linear regression and panel data analysis. These findings suggest that the impact of ESG and disclosure on CEI varies depending on contextual factors such as regulatory environment, industry characteristics, and disclosure quality. The study concludes that while ESG performance tends to contribute to emission reduction, its effectiveness remains conditional and context-dependent. Future research should focus on causal identification, longitudinal design, and emerging markets to better clarify the decarbonization potential of ESG practices.
Transformasi Audit Digital: Pengaruh Penggunaan Teknologi Informasi dan Data Analytics terhadap Kinerja Auditor Harsono, Hindradjid; Chasbiandani, Tryas; Murni, Yetty; Ramadhani, Jasmine
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v11i3.64064

Abstract

Latar belakang: Transformasi digital telah mendorong perubahan signifikan dalam praktik audit, khususnya melalui pemanfaatan teknologi informasi dan data analytics. Tujuan: Penelitian ini bertujuan untuk menguji pengaruh penggunaan teknologi informasi dan data analytics terhadap kinerja auditor pada Kantor Akuntan Publik. Metode: Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner yang disebarkan kepada auditor pada Kantor Akuntan Publik di wilayah Jakarta Selatan. Sebanyak 118 responden dianalisis menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS). Hasil: Hasil penelitian menunjukkan bahwa penggunaan teknologi informasi berpengaruh positif dan signifikan terhadap kinerja auditor. Selain itu, data analytics juga berpengaruh positif dan signifikan serta memiliki pengaruh yang lebih kuat dibandingkan penggunaan teknologi informasi. Temuan ini menunjukkan bahwa teknologi berbasis analitik memberikan kontribusi strategis dalam meningkatkan kualitas dan efektivitas pekerjaan audit. Kesimpulan: Penelitian ini memberikan kontribusi empiris dalam literatur transformasi digital audit dengan menegaskan bahwa penguasaan data analytics merupakan kompetensi utama auditor di era digital. Implikasi praktis penelitian ini menunjukkan bahwa Kantor Akuntan Publik perlu mengembangkan strategi transformasi digital yang tidak hanya berfokus pada teknologi, tetapi juga pada pengembangan kompetensi analitik auditor.
Co-Authors Afifa Nudiya Sari Azzahra, Afifah Azzahra, Fatima Baharuddin, Gunawan Damayanti, Ameilia Dera Pratiwi, Natasya Eka Sudarmaji Fujianti, Lailah Harsono, Hindradjid Herlan Indah Masri Indra Satria Khalida Utami Lazarus Sinaga Mudya Putri, Desylva Muhamad Avito Rizkyansyah Kusuma Muhammad Yusuf Murni, Yetty Nabila, Vibi Dwita Nelyumna Rizal Nicky Adi Putranto Oktrivina, Amelia Ramadhani, Jasmine Riskarini, Dian Rosdiana, Elly Satra, Indra Shinta Budi Astuti Shinta Budi Astuti Sri Widyastuti Sunia Desti Claritsa Susilawati Yetty Murni Yuli Ardianto Zuhmi Fahru Muharomi