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All Journal Jurnal Ilmiah Mahasiswa Akuntansi Riset Akuntansi dan Keuangan Indonesia Assets: Jurnal Akuntansi dan Pendidikan Organum: Jurnal Saintifik Manajemen dan Akuntansi Abdimas Langkanae Parta: Jurnal Pengabdian Kepada Masyarakat Peka: Jurnal Pengabdian Kepada Masyarakat Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Ilmiah Kesehatan Jurnal Akuntansi Kontemporer MAFEBIS: Jurnal Manajemen, Akuntansi dan Bisnis
Shanti
Universitas Katolik Widya Mandala Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PENGARUH THIN CAPITALIZATION, INTENSITAS PERSEDIAAN, DAN LIKUIDITAS TERHADAP TAX AVOIDANCE Veronica Santica Damsut; Shanti Shanti
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 12, No 1 (2023): Vol 12, No 1 (2023) : June
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v12i1.4624

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari Thin Capitalization, Intensitas Persediaan, dan Likuiditas terhadap Tax Avoidance. Objek penelitian ini adalah perusahaan manufaktur sektor dasar dan kimia dan sektor barang dan konsumsi yang terdaftar pada Bursa Efek Indonesia tahun 2019-2021. Berdasarkan kriteria yang ditetapkan, jumlah sampel yang diperoleh adalah 47 perusahaan. Pengambilan sampel menggunakan teknik purposive sampling dengan metode analisis regresi linier berganda dengan menggunakan aplikasi SPSS. Penelitian ini menggunakan uji statistik deskriptif, model persamaan linier berganda, uji asumsi klasik, dan uji hipotesis. Berdasarkan hasil pengujian diperoleh, Thin Capitalization dan Likuiditas tidak berpengaruh terhadap Tax Avoidance. Sedangkan Intensitas Persediaan berpengaruh negatif terhadap Tax Avoidance.
PENGARUH DIVERSIFIKASI PRODUK, LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUMBER DAYA MANUSIA Gillian Pauli Sibarani; Shanti Shanti
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 12, No 1 (2023): Vol 12, No 1 (2023) : June
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v12i1.4834

Abstract

This study seeks to reveal the relationship between product diversification, leverage, profitability, and company size on human resource disclosure. These variables were chosen since they were included as factors influencing disclosure on human resources. This study used quantitative research with hypothesis testing. This study used secondary data in the form of company data taken from the annual report of manufacturing companies listed on Indonesia Stock Exchange during the period of 2016-2019. Based on the predetermined criteria, the number of research samples used was 186 data. The data analysis technique in this study used multiple linearregression.The results showed that product diversification had a positive effect on human resources disclosure. Leverage has no effect on human resources disclosure. Profitability has a positive effect on human resources disclosure. Company size has no effect on human resources disclosure.
ANALISIS KUALITAS INFORMASI AKUNTANSI SEBELUM dan SESUDAH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS PADA PERUSAHAAN MANUFAKTUR TBK Halim, Lina; Shanti, Shanti
Jurnal Akuntansi Kontemporer Vol. 7 No. 1 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i1.2550

Abstract

IFRS adoption occurs evenly throughout most of the world, aiming to improve the quality of accounting information accompanied by uniformity of standards for financial statements. This study aims to examine the quality of accounting information in Indonesia from the period before the adoption of IFRS until after the adoption of IFRS. This empirical study uses the data of consolidated fi-nancial statements and stock price information on all manufacturing companies listed on the Indonesia Stock Exchange from 2005-2012. This study uses the relevance of value and earnings management as a proxy for the quality of accounting information. Value relevance is measured using the price model, while earnings management is measured using the Jones Model. Each proxy is meas-ured using appropriate metrics in previous studies. The results showed that after adopting IFRS, the relevance of the value of accounting information increased. Different results are demonstrated through the earnings management proxy, where earnings management practices improve after adopting IFRS. Improved earnings management is due to the transition from the basis of rules into principles, where a more flexible principle basis is able to provide a loophole for earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK PADA PENGUSAHA DI PASAR ATOM SURABAYA Christian, Denny; Shanti, Shanti; Irawan, Ronny
Jurnal Akuntansi Kontemporer Vol. 7 No. 2 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i2.2556

Abstract

Countries need a many of funds to maintain the country and development the country. One source of funds for the government’s is a tax revenue. A very important thing in tax revenue is a willingness to pay taxes by the tax payers. But the fact is a tax levy by the government is much less than payments made by the taxpayer, this is due to the presence of obstacles, principles of taxation, namely the result of the indirect tax collections are enjoyed by taxpayer. One of the city's icon of Surabaya is Pasar Atom Surabaya where is a market many entrepreneurs open businesses and the number of visitors who flock to the entertainment venues. This is potentially a tax receipt for your country or region. The purpose of this research is to test a factor that influenced the willingness to pay taxes of entre-preneurs in Pasar Atom Surabaya. Tax paying awareness, knowledge and understanding will be taxation, the effectiveness of the tax system, and the level of confidence in the Government and legal system is the independent variable. The object of the research was a entrepreneurs in the Pasar Atom Surabaya that listed in PT. Prosam Plano. The data source is obtained by dividing the questionnaire directly to business owners, and data analysis techniques using multiple linear regression. The results of this research showed that the effectiveness of the tax system which only affect willingness to pay taxes significantly to entrepreneurs in the Pasar Atom Surabaya. While the tax paying awareness factor, knowledge and an understanding of the rules of taxation, and the level of confidence in the sys-tem of Government and laws have no effect significantly to willingness to pay taxes by employers in the Pasar Atom Surabaya.
MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING MELALUI DISCONTINUED OPERATIONS Taniadji, Vanessa; Shanti, Shanti; Dwijayanti, S, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol. 6 No. 1 (2014)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v6i1.2564

Abstract

Earnings management using classification shifting is done by changing the classification of an item in the income statement. Classification shifting does not change the company’s net profit, but the core earnings of that year will be reported too high. Earn-ings management using classification shifting may miss understand the users of financial statements, because investors are more attend to core earnings than net income. The purpose of this research is to prove whether the managers of manufacturing compa-nies in Indonesia do earnings management using classification shifting trough discontinued operations. This research is quantita-tive descriptive research with the object of this research is manufacturing companies listed on the Indonesia Stock Exchange from 1996 to 2012. The sample of this research is manufacturing companies that reported discontinued operations account in 1998 until 2011, because this research need 2 lag data and 1 lead data. Sampling in this research is purposive sampling. Source of the data in this research is the company’s financial statement and Indonesian Capital Market Directory. Data analysis techniques which is used in this research is multiple linear regression analysis. The result of this research show that the reporting of discontinued operations account doesn’t have significantly effect to core earnings. Based on that result, it can be concluded that managers of manufacturing companies in Indonesia doesn’t proven to do earnings management using classification shifting trough discontin-ued operations.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK PADA USAHA KECIL DAN MENENGAH DI SURABAYA Widarto, Edwin; Shanti, Shanti; Tedjasuksmana, Budianto
Jurnal Akuntansi Kontemporer Vol. 5 No. 2 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i2.2620

Abstract

In order to maintain the governance and development of country, government needs fund that’s not a bit. One kind of the government’s income is tax. However, this big contribution isn’t followed by the willingness to pay taxes. On the other hand, the development of small and medium enterprises that so dynamic, become far and far away to be reached by taxation. The purpose of this empirical research is to test factors that influenced the willingness to pay taxes of SME in Surabaya. The independent varia-bles are consciousness of paying taxes, knowledge and understanding of tax laws, good perception of the effectiveness of the tax system, and the level of confidence in the government and legal system. The objects of research are SME that registered on Dinas Perdagangan dan Perindustrian Kota Surabaya, and also Dinas Usaha Mikro Kecil Menengah dan Koperasi Provinsi Jawa Timur which amounts to 101 SME. The research data obtained through distributing questionnaire to all object and the analysis using multiple linear regression. The result shows that good perception of the effectiveness of the tax system influence the willingness to pay taxes of SME. It shows that the effort given by the government to facilitate tax payments comes to effect. Meanwhile, con-sciousness of paying taxes, knowledge and understanding of tax laws, and the level of confidence in the government and legal system has no effect on the willingness to pay taxes.
HUBUNGAN KARAKTERISTIK IBU DENGAN PENGGUNAAN KONTRASEPSI KB PIL DI KLINIK DAN RUMAH BERSALIN A PURWAKARTA TAHUN 2020 Yulianti, Lia; Armiyanti, Armiyanti; Shanti, Shanti
Jurnal Ilmiah Kesehatan Vol 11 No 1 (2021): Jurnal Ilmiah Kesehatan
Publisher : Fakultas Ilmu Kesehatan (FIKES) Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/jik.v11i1.1819

Abstract

Purpose: The aim of this study was to determine the characteristic relationship of age, parity, education and occupation with birth control pills at the Purwakarta Clinic and Maternity Hospital. Methods: This study uses quantitative methods with cross sectional design. The subject of study was fertile age women who became acceptors of birth control pills at Purwakarta Clinic A. The sample of this study is women of childbearing age taken with total sampling and as many as 57 people. Result: The results showed a significant relationship (pvalue <0.05) between maternal age and parity, with the contraceptive contraceptive pill at the Purwakarta Clinic and Maternity Hospital. While the unrelated factors are the mother's work and education with the contraception of birth control pills at the Purwakarta Clinic and Maternity Hospital.. Conclusion: A significant relationship between maternal age and parity, with the contraceptive contraceptive pill at the Purwakarta Clinic and Maternity Hospital. The unrelated factors are the mother's work and education with the contraception of birth control pills at the Purwakarta Clinic and Maternity Hospital
Pengaruh Pengalaman Pembelian Dan Kepercayaan Terhadap Minat Beli Dengan Persepsi Konsumen Sebagai Variabel Moderating (Studi Pada Rumah Makan Nasi Goreng Ie Leubee Kabupaten Pidie) Shanti, Shanti; Mahrizal, Mahrizal; Herizal, Herizal
MAFEBIS: Jurnal Manajemen, Akuntansi dan Bisnis Vol 2, No 3 (2024): SEPTEMBER 2024
Publisher : Fakultas Ekonomi Universitas Jabal Ghafur, Sigli. Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/mafebis.v2i3.2549

Abstract

Penelitian ini bertujuan untuk “Pengaruh Pengalaman Pembelian Dan Kepercayaan Terhadap Minat Beli Dengan Persepsi Konsumen Sebagai Variabel Moderating (Studi Pada Rumah Makan Nasi Goreng Ie Leubee Kabupaten Pidie)”. Dimana variabel independen (X) yaitu Pengalaman Pembelian dan Kepercayaan variabel moderating (M) yaitu Persepsi Konsumen dan Minat beli (Y) sebagai variabel dependennya.  Populasi dalam penelitian ini adalah konsumen yang membeli Nasi Goreng Ie Leubee Kabupaten Pidie. Sedangkan sampel yang diambil dalam penelitian ini adalah 100 responden. Data dikumpulkan dengan menggunakan metode survei melalui kuesioner yang diisi oleh responden. Analisis data pada penelitian ini menggunakan program SmartPLS. Pengujian hipotesis dengan pendekatan PLS, dilakukan dengan dua tahap, yaitu pengujian outer model dan inner model. Uji outer model dilakukan untuk membuktikan validitas dan reliabilitas seluruh indikator pada masing-masing variabel. Uji inner model dilakukan untuk menguji pengaruh antar variabel sesuai hipotesis yang ditetapkan sebelumnya. Berdasarkan hasil analisis di atas dapat disimpulkan bahwa dari ketiga variabel yang diteliti Pengalaman pembelian berpengaruh terhadap minat beli positif dan signifikan dengan t-tabel (1,661) yaitu sebesar 0,7,267 dan P-value 0,00. Kepercayaan berpengaruh terhadap minat beli positif dan signifikan dengan nilai dari t-tabel (1,661) yaitu sebesar 2,380 dan P-value 0,05 sebesar 0,019. Pengalaman pembelian berpengaruh posistif terhadap persepsi konsumen tetapi tidak signifikan, dengan nilai t-tabel (1,661) yaitu sebesar 0,083. dengan besar dan P-value 0,05 sebesar 0,934. Kepercayaan berpengaruh posistif dan signifikan terhadap persepsi konsumen dengan t-tabel (1,661) yaitu sebesar 2,362 dan P-value 0,05 sebesar 0,020. Persepsi konsumen berpengaruh positi terhadap minat beli  tetapi tidak signifikan dengan nilai t-tabel (1,661) yaitu 0,114 dan P-value 0,05 sebesar 0,909. Kata Kunci : Pengalaman Pembelian, Kepercayaan, Minat Beli, Persepsi Konsumen
Model Welenrengnge: Penguatan Karakter Maritim Siswa SMAN 3 Sidenreng Rappang Bandung, AB Takko; Nursa'adah, St.; Meirling, Andi; Muh. Sunre; Basri, Ismail; Naura Anggita Syahrani; Shanti, Shanti; Muh. Rizal
Abdimas Langkanae Vol. 5 No. 2 (2025): September-Desember 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jpm.v5i2.479

Abstract

Kegiatan ini bertujuan untuk menanamkan dan memperkuat karakter maritim pada siswa SMA Negeri 3 Sidenreng Rappang melalui penerapan Model Welenrengnge. Kegiatan dilaksanakan di dua lokasi, yakni di lingkungan sekolah dan di Puncak Bila, guna memberikan konteks belajar yang berbeda dan memperkaya pengalaman peserta. Kegiatan dirancang dalam bentuk ceramah interaktif, diskusi kelompok, presentasi nilai karakter, praktik ibadah berjamaah, dan permainan edukatif yang merepresentasikan nilai-nilai karakter MARITIM, seperti manusiawi, arif, religius, inovatif, tangguh integritas, dan mandiri. Hasil kegiatan menunjukkan bahwa implementasi Model Welenrengnge efektif dalam meningkatkan keaktifan, kepercayaan diri, dan kemampuan berpikir kritis siswa. Nilai-nilai karakter MARITIM tidak hanya dipahami secara kognitif, tetapi juga diinternalisasi melalui pengalaman langsung yang menyenangkan dan bermakna. Pihak sekolah memberikan respons positif dan mendorong keberlanjutan program ini sebagai bagian dari penguatan pendidikan karakter. Dengan demikian, Model Welenrengnge terbukti sebagai pendekatan yang relevan dalam pengembangan karakter MARITIM di kalangan pelajar.
Co-Authors Ani Suhartatik Arini Arini Arini Arini Armiyanti, Armiyanti Bambang Tjahjadi Bandung, AB Takko Basri, Ismail Budianto Tedjasukmana Budianto Tedjasuksmana Ceicilia Bintang Hari Yudhanti Christian, Denny Cicilia Erna Susilawati Dian Purnamasari Evelyn Nova Linda Gillian Pauli Sibarani Halim, Lina I Made Narsa Jesica Handoko Jesica Handoko Lia Yulianti Lodovicus Lasdi Mahrizal Mahrizal Meirling, Andi Muh. Rizal Muh. Sunre Natalia Kristina Naura Anggita Syahrani Ninuk Muljani Nursa'adah, St. Nurwijayanti P. Julius F. Nagel Pello, Tamara Gilbertha De Floresta Ronny Irawan Ronny Irawan S. Patricia Febrina Dwijayanti Sheiladhita Novrina Ruth Hake Susanna Hartanto Susanna Hartanto Taniadji, Vanessa Tuty Lindawati Veronica Santica Damsut Wehartaty, Tineke Widarto, Edwin