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All Journal Jurnal Akuntansi AKUNESA Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi SINERGI: Jurnal Ilmiah Ilmu Manajemen Jurnal Ekonomi dan Bisnis Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Penelitian Teori & Terapan Akuntansi (PETA) J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Analisa Akuntansi dan Perpajakan Jurnal Equity Journal of Primary Education Social, Humanities, and Educational Studies (SHEs): Conference Series International Journal of Economics Development Research (IJEDR) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Abimanyu: Journal of Community Engagement Jurnal Akuntansi AKUNESA Media Riset Akuntansi Auditing & Informasi Mizania : Jurnal Ekonomi dan Akuntansi Equity
Dewi Prastiwi
Universitas Negeri Surabaya
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Other Dimensions of Tax Billing with Gjzeling (Study on Tax Confiscation Officials at KPP Pratama Surabaya Wonocolo) Prastiwi, Dewi; Puspitasari, Diana Amalia
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1119

Abstract

Hostage or Gjzeling is one of the tax collection efforts to tax payers in certain places within a maximum period of 6 months from the tax insurer placed in the hostage-taking and this can be extended for about 6  months. Many of the constraints faced by tx confiscation officals are related to the duty of gijzeling. This study aims to explore the ways of  gijzeling using a qualitative approach or non-positivistic with interpretive paradigm in approaching the true reality. The result shows that the efforts made for the success of tax confiscation officials in gizjeling process are to: 1) believe that the process of gijzeling is for the law enforcement efforts, the process of education to taxpayers, as well as carrying  out the mandate of the State to save the state money; 2) manage the conflict with tax insurer based on the hang rule to the taxpayer, neutral, professional, and uphold integrity; 3) uploading awareness by downloading "brainwashing" penangung pajak
Enhancing Audit Quality: Investigating Impact of Audit Fees, Audit Tenure, and Audit Rotation Putra, Rezzananta Wisnu; Prastiwi, Dewi
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 4 No. 1 (2024): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v4i1.889

Abstract

This research was conducted to investigate improving audit quality through several ways, including audit fees, audit tenure, and audit rotation. This research was conducted by taking a sample of companies in Indonesia listed on the IDX during 2020 to 2022, so 826 data were found. From the course of this research, it was found that audit fees can positively affect audit quality, audit tenure can negatively affect audit quality, and audit rotation can positively affect audit quality. This research contributes to decision making for principals in improving audit quality for the companies they own.
Corporate Social Responsibility, Koneksi Politik, dan Kompensasi Manajemen Terhadap Penghindaran Pajak: Studi Analisis Meta Musmiarny Nilammadi, Wa Ode; Adinda Suci Cahya Ningtyas; Dewi Prastiwi
EQUITY Vol 26 No 2 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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

Abstract

Penelitian ini bertujuan untuk menguji hubungan corporate social responsibility (CSR), koneksi politik, dan kompensasi manajemen terhadap penghindaran pajak serta menyelidiki apakah perbedaan hasil penelitian terdahulu dimoderasi oleh perbedaan pengukuran corporate social responsibility (CSR) dan penghindaran pajak. Teknik analisis meta digunakan dalam penelitian ini untuk mengorganisasikan inkonsistensi hasil penelitian terdahulu serta mengidentifikasi faktor-faktor moderasi  yang mungkin menyebabkan inkonsistensi tersebut. Sampel penelitian ini berjumlah 25 artikel publikasi terindeks Sinta 2 dan 3 untuk selanjutnya dilakukan analisis kuantitatif. Hasil analisis meta menunjukkan bahwa CSR dan kompensasi manajemen berpengaruh positif terhadap penghindaran pajak. Hasil ini menunjukkan bahwa kedua faktor yang diteliti mendukung tindakan penghindaran pajak yang dilakukan oleh perusahan. Sementara itu, koneksi politik berpengaruh negatif terhadap penghindaran pajak. Penelitian ini juga menemukan bahwa perbedaan proksi pengukuran dalam mengukur penghindaran pajak dan CSR akan mempengaruhi hasil akhir penelitian. Penelitian ini diharapkan dapat berkontribusi terhadap studi empiris yang ada dengan memberikan bukti konklusif mengenai CSR, koneksi politik, kompensasi manajemen, dan penghindaran pajak. Kata Kunci: CSR, Koneksi Politik, Kompensasi Manajemen, Tax Avoidance, Analisis Meta.
POLICY ANALYSIS AND IMPLEMENTATION OF MUTATION AND EMPLOYEE PLACEMENTS ON PERFOMANCE AND CAREER DEVELOPMENT Ulfah, Maria; Prastiwi, Dewi
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 6 No. 2 (2020): JTAKEN Vol. 6 No. 2 December 2020
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v6i2.432

Abstract

This study aims to assess the effectiveness of employee mutations and placements applied to several institutions in Indonesia. This study uses the meta-synthesis method by conducting a review of 31 previous studies listed in the research media. The results of the study found that government agencies in Indonesia had implemented mutation policies based on applicable regulations ranging from the law to local regulations on several factors, the value of improving performance and productivity, career development and promotion, to filling vacant positions. However, several studies have found that there is still corruption, collusion and nepotism, political affiliation, family connections, and close relations with superiors which causes a mismatch between the placement of employees and their competencies. Transfer of employees based on a merit system is indicated to improve performance including public services in providing information to create public sector accountability. Career development and promotion can also expand knowledge and experience to produce creative and innovative employees to support the achievement of organizational goals. 
Application of Liveworksheets In Learning In Elementary Schools Prastiwi, Dewi
Social, Humanities, and Educational Studies (SHES): Conference Series Vol 4 (2021): Social, Humanities, and Educational Studies (SHEs): Conference Series (Special Issue 2
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (797.487 KB) | DOI: 10.20961/shes.v4i6.68444

Abstract

Pendidikan di era digital merupakan pendidikan yang harus mengintegrasikan Teknologi Informasi dan Komunikasi ke dalam seluruh mata pelajaran. Menjawab tantangan pendidikan di era digital ini, maka guru dan siswa di abad 21 harus mampu berkomunikasi dan beradaptasi mengikuti perkembangan zaman. Di era digital seperti saat ini lembar kerja peserta didik (LKPD) interaktif menjadi salah satu alternatif sebagai sumber belajar yang dapat digunakan dalam proses pembelajaran. Dengan memanfaatkan situs online berbasis liveworksheets guru dapat mengembangkan LKPD interaktif sehingga pembelajaran bisa berlangsung lebih menarik dan dapat menambah motivasi belajar siswa. Tersedianya beberapa fitur dalam liveworksheets yang bisa diterapkan antara soal pilihan ganda, isian singkat, uraian, join arrow, drop down, dan drag and drop. Dengan adanya penerapan LKPD berbasis liveworksheets dapat meningkatkan motivasi peserta didik saat pembelajaran dengan suasana pembelajaran yang aktif, menyenangkan, dan membangkitkan motivasi belajar sehingga hasil belajar yang dicapai siswa akan optimal. Tujuan kajian ini adalah untuk memperdalam pengetahuan pengkaji mengenai sumber belajar yang interaktif serta mengkaji sejumlah teori dasar yang relevan dengan lembar kerja peserta didik
Co-Authors Adinda Suci Cahya Ningtyas Ahsan waladi Aisyaturrahmi Alda Nadya Mastuti Alifiah Nurul Walidah Amanta Zain Amanta Zain, Amanta Anita Anita Ariani, Merry Okta AWALINA MAULIDAH, HIDAYATUL Budhi Setianto Citra Dewi Dhiah Fitrayati Dian Anita Nuswantara Diana Amalia Puspitasari Diana Amalia Puspitasari Erlina Diamastuti Erlina Diamastuti, Erlina Fitria Urbach Prameswari Djunaedi Hanindia Hajjar Damayanti Hariyati I Made Narsa ILMI, FAHIMATUL Irianti, Lingga Resvita KHUSNUL, ERAWATI Leny Yuanita Lisdiana Lisdiana Loggar Bhilawa LUCKY RACHMAWATI Made Dudy Satyawan Maria Ulfah Maria Ulfah Merlyana Dwinda Yanthi Muhammad Aldian Musmiarny Nilammadi, Wa Ode Nadya Ramadhani Endrasti Nadya Ramadhani Endrasti NASAIHATUL AFIFAH, SITI Ni Nyoman Alit Triani NOOR RHAMANDA, ANUGRAH Nuzula, Salsabila Firdausi Octakistis, Renata Putra, Rezzananta Wisnu RATNASARI, RENNI Renni Ratnasari Safitri, Shinta Silvy Dwi wahyuni Sri Haryani, Sri Haryani Syeren Al Gista Yaman Suryaman Yaman Suryaman, Yaman yuliani, nur afifah Yuni Khoirotul Abdiyah Zakariya Al Anshori