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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi AKUNESA Jurnal Dinamika Akuntansi Pelangi Ilmu Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN AKRUAL: Jurnal Akuntansi Jurnal Pemberdayaan Masyarakat Madani (JPMM) Journal of Accounting Science Matra Pembaruan: Jurnal Inovasi Kebijakan SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Jurnal Abdimas Madani dan Lestari (JAMALI) JASF (Journal of Accounting and Strategic Finance) Jurnal Karinov Journal of Economics, Business, and Government Challenges Jurnal Trias Politika Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Journal of Entrepreneurship & Business Jurnal Ilmiah Wahana Pendidikan Jurnal Bisnis Mahasiswa Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Abimanyu: Journal of Community Engagement Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi AKUNESA Journal of Innovation Research and Knowledge Pareto : Jurnal Riset Manajemen dan Bisnis Jurnal Pengabdian Masyarakat Waradin Inspirasi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU) Electronic Journal of Education, Social Economics and Technology IIJSE VISA: Journal of Vision and Ideas Journal of Business and Information System
Dian Anita Nuswantara
Universitas Negeri Surabaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Journal : Journal of Innovation Research and Knowledge

 1 
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN Ratih Kusumawati; Dian Anita Nuswantara
Journal of Innovation Research and Knowledge Vol. 2 No. 9: Februari 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v2i9.4946

Abstract

This research aims to look into the impact of the characteristics of audit committee on company performance. The sample consists of companies that were listed on the LQ45 Indonesia Stock Exchange (IDX) respectively around 2016 and 2020. The findings indicate that committee size and frequency of meeting have a notable negative relationship with firm performance, whereas expertise have quite a significant positive relationship. This study also unveil that independence possess insignificant association with performance of companies. This study’s findings may assist managers and boards determine the most appropriate choices about the audit committee characteristics to enhance the company’s audit committee for implementation in future policy preparation to protect shareholders’ preferences. This study adds to the literature by identifying the role of audit committee characteristics in company performance, attempting to argue that specific audit committee characteristics drive performance.
LEAN MANUFACTURING DALAM UMKM UNTUK MENGURANGI WASTE, WAKTU, DAN BIAYA (STUDI KASUS PADA BISNIS ONLINE DREAMYSPACE) Fernanda Rizki Brianti; Dian Anita Nuswantara
Journal of Innovation Research and Knowledge Vol. 4 No. 2: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i2.8000

Abstract

The purpose of this research is to analyze how the implementation of lean manufacturing can assess value-added, non-value-added, and minimize waste in the production process of Dreamyspace. This study focuses on Dreamyspace, an online business brand specializing in tote bags operating on an e-commerce platform. The analysis employed in this research includes value stream mapping, fishbone diagrams. The research findings indicate the presence of waste during the production process, including waiting time, unnecessary transportation, incorrect processing, excess inventory, unused employee activity, and defects. After improvements were made, the production time decreased from 124.17 minutes to 42.17 minutes.
PENGARUH PENGETAHUAN, KUALITAS LAYANAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM Daniswara, Endra Rasendriya; Dian Anita Nuswantara
Journal of Innovation Research and Knowledge Vol. 4 No. 8: Januari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i8.9385

Abstract

The rapid development of e-commerce has provided new opportunities for Micro, Small, and Medium Enterprises (MSMEs) in Surabaya City to expand their market reach and enhance competitiveness. However, this growth also presents challenges in terms of tax compliance, as many MSMEs lack a thorough understanding of their tax obligations, which can lead to non-compliance and potential sanctions. This study aims to explore the influence of tax knowledge, service quality, and tax sanctions on the tax compliance of e-commerce MSMEs. The research employs a quantitative approach with a convenience sampling technique, involving 346 respondents who are e-commerce taxpayers with a registered taxpayer identification number. Data were analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) to test the proposed hypotheses.The results indicate that tax knowledge, service quality, and tax sanctions significantly influence tax compliance among MSMEs. Tax knowledge enhances compliance by reducing the likelihood of administrative errors, while high-quality tax services, including responsive and accessible support, further encourage compliance by facilitating the tax process. Additionally, consistent and transparent enforcement of tax sanctions deters non-compliance and upholds the integrity of the tax system. The findings suggest that to improve tax compliance, authorities should prioritize tax education, enhance service quality through digitalization, and implement firm but fair sanctions.
Co-Authors Adhityawati Kusumawardhani Aisyaturrahmi Ali Alnajar, Ali Elazumi Alnajar, Ali Elazumi Ali Alvin Rizani AMELIA SETYAWATI, AMELIA Anggi Putri aprilina susandini Aripratiwi, Ratna Anggraini Augy Ladyana Firstyanto Brian Adinata Budi Purwoko Cantika Sari Siregar Danis Maulia Daniswara, Endra Rasendriya Dewi Prastiwi Dhuwik Ratnasari Dita Rimbawati Dewi Djoewita, Djoewita Dr. Dewi Dwi Ariyanto Dwiarko Nugrohoseno Elfrida Ambarita Elfrida Ambarita, Elfrida Eni Wuryani Fanggidae, Apriana H.J. Fernanda Rizki Brianti Friyanto, Friyanto Girindratama, Muhammad Wisnu Girindratama HARIYATI Hariyati Hariyati Hariyati Hariyati Haryati Haryati Herning Indriastuti Ika Permatasari Imtizal Jauhara Kusuma Imtizal Jauhara Kusuma Insyirah Putikadea Irianti, Lingga Resvita Isnalita Kurniati, Fitrina Lidya Primta Surbakti Linda Oktaviani Lintang Venusita Loggar Bhilawa Mariana Marisa Intan Prawesti Merlyana Dwinda Yanthi Meylia Elizabeth Ranu Miftahul Jannah Mulyani, Heni Musyaffi, Ayatulloh Michael Nasution, Hafifah Ni Nyoman Alit Triani Norbertus Purnomolastu Nur Azizah Nurul Afifah Pujiono Pujiono Puspo Dewi Dirgantari Putri, Yeni Nor Diana Rahman, Iradah Ratih Kusumawati Raya Sulistyowati Rendra Arief Hidayat Rida Perwita Sari Rifda Fitrianty Rika Puspita Sari Rima Rifana Riusman Lase Rizal, Ach. Syaiful ROHMAWATI KUSUMANINGTIAS Ronald P.C. Fanggidae Ruben M. Nayve Jr Run, Pharatt Runn, Pharat Sakti, Maharani Evelyna Putri Sanaji Sari, Ramadhani Indah Sari, Wulan Iyhig Ratna Selfiah, Selfiah Serena, Rinasda Silalahi, Roubert Arsa Paringotan Siti Sundari Sri Setyo Iriani Sudarjo Sugangga, Amelia Sugangga, Fannie Sugangga, Rayyan Suharyoto, Suharyoto SUJARWANTO Syahar Banu, Syahar Tafonao, Aluiwaauri Tantini, Dewi Ulum, Nafi' Fahrur Warih Puspo Andjani Widi Hidayat Yoga Adi Prayogi Zalza Berlinda Pratiwi Zukhruf, Ratu Dintha Insyani