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All Journal Jurnal Ekonomi Integra MITRA: Jurnal Pemberdayaan Masyarakat SEIKO : Journal of Management & Business Jurnal ULTIMA Accounting Jurnal Paradigma Akuntansi Innovative: Journal Of Social Science Research Intelektual : Jurnal Penelitian Dosen Akuntansi International Journal of Multidisciplinary Approach Research and Science Jurnal Ilmiah Multidisiplin Indonesia Jurnal Bisnis dan Ekonomi IIJSE Jurnal Serina Abdimas
Adang, Ferry
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Analisis Implementasi Peraturan Pajak Penghasilan 23 dan Kepatuhan Terhadap Peraturan Perpajakan Terkait Pelayanan Maklon Pada Perusahaan PT. X tahun 2019 Adang, Ferry; Yuliana, Khrisna Anggun; Sulivyo, Lod
JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i2.151

Abstract

Introduction/Main Objectives: This research the application of Pph rule 23 for services of minors is determined based on Minister of Finance Regulation Number 141/PMK.03/2015, in the calculation of which a tax of 2% is applied. Background Problems: esearchers examine the realization and objectives of tax revenues to find out whether PPh 23 deductions have increased or decreased. Examining routine PPh Article 23 SPT reporting is one way to ensure compliance with PPh deductions Novelty: The aim of this research is to determine the suitability of the application of income tax article 23 and taxpayer compliance in relation to maklon at PT. X. Research Methods: The type of research used is qualitative research using descriptive methods. Finding/Results: The results of this research indicate that the implementation of Article 23 Income Tax deductions carried out by PT. X is in accordance with Minister of Finance Regulation Number 141/PMK.03/2015. Conclusion: In terms of compliance with taxpayer compliance with payments and reporting, PT. X In the payment and reporting of Article 23 Income Tax there is no delay and has been fully in accordance with the Taxation Provisions of Law No. 36 of 2008.
Influence of Professional Skepticism and Adherence to Code of Ethics on Fraud Disclosure Amiruddin, Ardiansyah; Adang, Ferry
International Journal of Multidisciplinary Approach Research and Science Том 2 № 03 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i03.998

Abstract

This research was conducted to analyze the influence of the variables of professional skepticism and adherence to the code of ethics on the quality of audit results. The subjects of this study were 65 auditors working at the Representative Office of the BPK in Papua Province. The research method used in this study is the causality research method. The data collected in this study is primary data obtained through questionnaires distributed to each auditor. The data analysis method used is multiple regression analysis. The results of this study can be concluded as follows: (1) Based on partial test results, professional skepticism has a positive and significant effect on fraud disclosure. (2) Based on partial test results, adherence to the code of ethics does not affect fraud disclosure. (3) Professional skepticism and adherence to the code of ethics have a simultaneous effect on fraud disclosure.
Factors Affecting the Effectiveness of a Company's Internal Audit Liony, Raiza; Adang, Ferry
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5788

Abstract

The purpose of this study is to obtain empirical evidence regarding the variables that affect the effectiveness of the Company's internal audit. The independent variables used in this study are the independence, competence, and experience of the auditor. The research method used is a qualitative method and library research, one of the main reasons for qualitative research is that the research is exploratory. Empirical results show that the independence, competence, and experience of the auditor affect the effectiveness of the Company's internal audit.
ANALISA IMBALAN PASCA KERJA BERDASARKAN SAK ETAP DAN PENGARUHNYA TERHADAP OPINI AUDITOR ATAS LAPORAN KEUANGAN Nazarudin, Nazarudin; Adang, Ferry; Suseno, Joko
Jurnal Ekonomi Integra Vol 15, No 1 (2025): Vol 15, No 1 (2025): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v15i1.386

Abstract

This study aims to analyze the implementation of post-employment benefit obligations at Koperasi Sinar Andalas and their impact on the auditor's opinion on financial statements. According to Law No. 13 of 2003 on Manpower, companies are required to provide post-employment benefits to employees who experience termination of employment. These benefits include severance pay, long-service awards, and compensation for workers’ rights related to pension benefits. In Chapter 23 of SAK ETAP, post-employment benefit obligations and expenses must be recognized due to their material nature. However, many companies, especially those not publicly listed, fail to implement this requirement. Auditors play a crucial role in ensuring compliance with these obligations, as post-employment benefits can significantly affect the opinion on financial statements. This study uses a quantitative approach with the Projected Unit Credit Method to calculate post-employment benefit obligations. The results show that Koperasi Sinar Andalas has not implemented post-employment benefit obligations in accordance with SAK ETAP. Consequently, their financial statements received a qualified opinion due to the material liabilities that were not recognized..
Pengaruh Kualitas Audit, Stabilitas Keuangan, Dan Ukuran Perusahaan Terhadap Kecurangan Laporan Keuangan Adang, Ferry; Wijoyo, Amin; Imanuel, Steven; Goodwin, Bryan
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.17919

Abstract

Penelitian bertujuan untuk untuk memperoleh bukti empiris atas audit, stabilitas keuangan, karakteristik komite audit, dan ukuran perusahaan dalam mempengaruhi kecurangan laporan keuangan. Populasi dari sampel penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan mempublikasikan laporan keuangan Bursa Efek dari tahun 2021 sampai dengan 2023. Terdapat 57 perusahaan yang menjadi sampel dalam penelitian ini. Data dari laporan keuangan perusahaan dikumpulkan dengan menggunakan software MicrosoftExcel dan diolah menggunakan program E-views 10. Hasil penelitian ini menyatakan bahwa kualitas audit, keahlian keuangan, rapat komite, dan ukuran perusahaan berpengaruh negatif signifikan terhadap kecurangan laporan keuangan. Sedangkan stabilitas keuangan, dan masa jabatan tidak berpengaruh.
Meneliti Faktor-Faktor Yang Mempengaruhi Kualitas Audit Adang, Ferry; Wijoyo, Amin
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.6071

Abstract

Penelitian bertujuan untuk memperoleh bukti empiris mengenai pengaruh dari independensi, kompetensi, etika auditor, skeptisisme profesional, pengalaman kerja, dan fee audit sebagai variable independen terhadap kualitas audit sebagai variabel dependen. Populasi yang digunakan dalam penelitian ini adalah responden yang bekerja di Kantor Akuntan Publik di Jakarta dengan jabatan minimal supervisor. Sampel yang diambil adalah sebanyak 50 responden yang bekerja pada 24 KAP di Jakarta. Model yang digunakan dalam penelitian ini adalah software Microsoft Excel dan diolah menggunakan program Smart PLS. Berdasarkan hasil penelitian, variabel independensi terbukti berpengaruh positif signifikan terhadap kualitas audit, sejalan dengan penelitian terdahulu. Namun, variabel kompetensi tidak berpengaruh signifikan, tidak sesuai dengan temuan sebelumnya. Etika auditor dan skeptisisme profesional terbukti tidak berpengaruh signifikan, kecuali skeptisisme profesional yang memiliki pengaruh positif signifikan terhadap kualitas audit. Pengalaman kerja dan fee audit tidak terbukti berpengaruh signifikan terhadap kualitas audit. Saran yang dapat diambil adalah perlunya perhatian khusus pada independensi, skeptisisme profesional, dan etika auditor untuk meningkatkan kualitas audit, sementara kompetensi, pengalaman kerja, dan fee audit perlu dievaluasi lebih lanjut dalam konteks peningkatan kualitas audit. Kata Kunci: Kualitas Audit, Independensi, Kompetensi, Etika Auditor, Skeptisisme Profesional, Pengalaman Kerja, Fee Audit.
Pelatihan Menyusun Neraca Saldo untuk Perusahaan Jasa dan Dagang pada Siswa SMA St. Tarsisius I Adang, Ferry; Jennifer; Erica Goh; Heni
MITRA: Jurnal Pemberdayaan Masyarakat Vol. 9 No. 1 (2025): Mitra: Jurnal Pemberdayaan Masyarakat
Publisher : Institute for Research and Community Services

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/mitra.v9i1.6470

Abstract

Rendahnya pemahaman siswa terhadap konsep neraca saldo, khususnya dalam memastikan keseimbangan antara debit dan kredit dalam laporan keuangan menjadi salah satu tantangan dalam pembelajaran akuntansi di tingkat pendidikan menengah dan untuk mengatasi permasalahan tersebut, Program Pengabdian Kepada Masyarakat (PKM) ini hadir untuk meningkatkan pemahaman siswa SMA Tarsisius 1 mengenai penyusunan neraca saldo sebagai bagian dari siklus akuntansi. Kegiatan ini melibatkan tujuh siswa dan dilaksanakan secara luring pada 18 September 2024 dengan durasi 90 menit. Pengumpulan data dilakukan melalui observasi selama kegiatan berlangsung dan evaluasi hasil belajar siswa. Instrumen yang digunakan berupa soal latihan dan kuis akhir yang dirancang untuk mengukur penguasaan konsep dasar neraca saldo. Teknik analisis data dilakukan secara deskriptif kuantitatif melalui rekapitulasi hasil kuis siswa. Hasil kegiatan menunjukkan bahwa lebih dari separuh peserta berhasil mencapai nilai di atas 70%, yang mengindikasikan adanya peningkatan pemahaman yang signifikan terhadap materi yang diberikan. Pelatihan ini juga menjadi langkah awal dalam menanamkan literasi akuntansi sejak dini dan mempersiapkan siswa menghadapi tantangan di dunia pendidikan lanjutan maupun dunia profesional, termasuk pengenalan terhadap standar akuntansi global seperti IFRS.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS TERHADAP TAX AVOIDANCE YANG DIMODERASI UKURAN PERUSAHAAN Angella, Angella; Widyasari , Widyasari; adang, Ferry
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34394

Abstract

This study aims to determine the effect of the relationship between profitability, leverage, and liquidity on tax avoidance and is moderated by firm size in property and real estate sector companies listed on the Indonesia Stock Exchange in 2019-2021. This research uses secondary data. The method used to select the sample was purposive sampling and the valid data were 14 companies. The data processing technique used was multiple regression analysis and moderated regression analysis assisted by the Eviews 12 program. The result of this study found that profitability and leverage had a negative and significant effect on tax avoidance, liquidity has a positive and significant effect on tax avoidance, company size is unable to moderate the effect of profitability, leverage, liquidity on tax avoidance. The implication of this research is the importance of increasing profits or profitability which can make companies give a positive signal to the government throught paying taxes and not taking tax avoidance.
The Effect of Leverage, Profitability, Liquidity, Firm Size, and RETA on Dividend Policy Adang, Ferry; Wijoyo, Amin; Goodwin, Bryan; Wiryajaya, Steven
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 8 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) 2025
Publisher : Sean Institute

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

Abstract

The study aims to obtain empirical evidence regarding the influence of leverage, profitability, liquidity, firm size, and RETA as independent variables on dividend policy as the dependent variable. The population used in this study consists of energy sector companies listed on the Indonesia Stock Exchange during the years 2021–2023. The sample consists of 51 companies, comprising 17 companies over a three-year study period. The model used in this study is Microsoft Excel software, processed using the E-views 10 program.
Pengaruh Kualitas Pelayanan Terhadap Tingkat Kepuasan Wajib Pajak: Studi Empiris Di KPP Pratama Kebon Jeruk Satu Tahun 2015 Adang, Ferry
Ultimaccounting Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v9i1.586

Abstract

The purpose of this research is to determine empirically whether the service quality (tangibles, reability, responsiveness, assurance, and empathy) affect taxpayer's satisfication. This research was conducted by distributing 255 pieces of questionnaires to KPP Pratama Kebon Jeruk Satu. Questionnaires were returned and in the content of 235 pieces and are all used in this research. Multiple Linear Regression was used to the test of hypothesis. The result of this research showed that tangibles, reability, responsiveness, assurance, and emphaty had significant influence in taxpayer's satisfication. Keywords: Taxpayer's Satisfication, Tangibles, Reability, Responsiveness, Assurance, Empathy
Co-Authors Adibah, Zahra Fiany Nur Amiruddin, Ardiansyah Angela, Karin Novena Angella, Angella Bryan Goodwin Erica Goh Evelyne, Theresya Gilbertus Brian Goodwin, Bryan Heni Imanuel, Steven Ivonne Patricia Jennifer Jonathan, Michelle Leevia klarisa, livia Liony, Raiza Lysander, Joshua Jose Melawati, Natasha Nazarudin Rennath, Marcella Audrey Setiyono, Stefani Velisia Sugianto, Deby Sulivyo, Lod SUSENO, JOKO Sylvia Theodore Benedict Alvin T Theresia, Friska Thewatt, Candise Widyasari , Widyasari Wijoyo, Amin Wiryajaya, Steven Yuliana, Khrisna Anggun