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LEADERâ€™S REPUTATION AND BUDGETARY SLACK: THE ROLE OF TRUTHFULNESS OF SUBORDINATE Febriati, Febriati; Yunita, Dhea Rizki
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.32618

Prior research focusing on informal budget control systems is still limited, so this research is important to be conducted by researchers. In addition, there was a deficit problem that occurred in the West Bandung Regency government budget in 2019 showing an inaccurate budget estimate, so it was issued to discuss the budgetary slack. This study aims the effect of subordinates' truthfulness of the relationship between leaderâ€™s reputation and budgetary slack. This study uses a laboratory experiment method with participants being Accounting Students at Panca Bhakti University. A data analysis technique used two-way ANOVA with 2x2 factorial experimental design. The results showed that (1) the influence of leaderâ€™s reputation affected on the budgetary slack, (2) subordinatesâ€™ truthfulness affected on the budgetary slack, (3) subordinatesâ€™ truthfulness affected on the relationship between leaderâ€™s reputation and budgetary slack, (4) in favourable leaderâ€™s reputation condition, high subordinatesâ€™ truthfulness would reduce budgetary slack compare to low subordinatesâ€™ truthfulness, and (5) in conditions of high subordinatesâ€™ truthfulness, the favourable leaderâ€™s reputation would reduce budgetary slack compared to the unfavourable leaderâ€™s reputation

ANALISIS DETERMINAN YANG MEMPENGARUHI PAJAK DENGAN INFLASI SEBAGAI VARIABEL MODERASI Afif, Ali; Febriati, Febriati; Yahya, Rizky Fakhrul
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2 (2024): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i2.3504

The central government has delegatedto each regional government the power and authority to manage and control national government programs and the interests of local communities in accordance with laws and regulations (independent jurisdiction). Inflation is a process in which prices continue to rise. Since rising commodity prices affect inflation, it isimportant to know more about the relationship between inflation and the sustainability of entertainment and its impact on local revenue through taxes. If so, according to the entertainment tax data of Bengkayang County, it is still far from the target even if used as a standard. Findings in recent years have shown that many recreational facilities, especially recreational facilities, must be maintained with local tax revenue. The aim of this study is to analyze the impact of tax incentives on entertainment tax using inflation as a control variable. The type of research used is quantitative. The sampling method used was a random sampling method. The population and sample of this study are entrepreneurs in the entertainment sector in Bengkayang District.

ANALISIS PENGARUH KEUANGAN DIGITAL TERHADAP KINERJA UMKM PADA KOTA PONTIANAK DAN SINGKAWANG Sri Rejeki, Yosepin; Kristiawati, Endang; Febriati, Febriati; Mayasafitri, Rina
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 2 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v4i2.494

The use of digital finance can be utilized by MSME players to improve the quality of their business. With the trendof using digital finance which has become a lifestyle of society, does it affect the improvement of MSMEperformance. The purpose of this study was to determine and analyze the effect of digital finance on theperformance of MSMEs in Pontianak and Singkawang cities. This research method uses a quantitative approachwith the research population being MSMEs in West Kalimantan with purposive sampling. This techniquesucceeded in getting 162 MSME players in Pontianak and Singkawang cities. The data was collected bydistributing questionnaires via google form and print. The data analysis technique in this study used validity tests,reliability tests, classical assumption tests and hypothesis testing. Data management in this study used SPSSsoftware. Based on the results of this study, it can be concluded that digital finance has a significant effect on theperformance of MSMEs in Pontianak and Singkawang cities.

AKUNTANSI PAJAK DI TINJAU DARI LAPORAN KEUANGAN KOPERASI SYARIAH Wulandari, Renny -; Febriati, Febriati
RJABM (Research Journal of Accounting and Business Management) Vol 5, No 1 (2021)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v5i1.5362

Syaria accounting is not as familiar as conventional accounting for taxpayers, except for business entities whose business activities use sharia principles. Islamic accounting produces the sam financial reports as conventional accounting. As for when both accounting are used, both must make accounting reports to see how much tax is owed. However, conventional accounting strill views that the results are not in accordance with the actual condition of the company. In contrast to islamic accounting, which uses sharia principles, its said ti be the same as tax accounting, namely upholding honesty in producing reports. The results of this study show that the KSU BMT Mujahidin Islamic cooperative in the city of Pontianak which applies sharia accounting in its reporting is not tax accounting which makes it easier to report taxes, and has not reported taxes in an orderly manner. Inhibiting factors that accur are based on knowledge and tax problems with the procedures for making tax reports, lack of human resources, lack of socialization from related parties, lack of tax education and training for sharia cooperatives and understanding tax and tax accounting theory has never studied good form in form of assistance and monitoring.

Determinasi Pengungkapan Pertanggungjawaban Sosial Perusahaan pada Sektor Kesehatan di Indonesia (Determinants of Corporate Social Responsibility Disclosure of Health Sector Companies in Indonesia) Setiawan, Aris; Febriati, Febriati; Yahya, Rizky Fakhrul; Sari, Wilda
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 02 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i02.1699

This research was conducted with the aim of looking at how the disclosure of health sector CSR is influenced by factors of company size, profitability, and debt. The research was conducted with a quantitative approach and assisted by EViews software. Multiple regression analysis was carried out on 32 companies listed on the IDX for five years, from 2019 to 2023. The results showed that CSR disclosure was positively influenced by company size, but not by profitability and leverage. This shows that large-scale companies will tend to have a higher ability to disclose their social activities compared to small companies. On the other hand financial indicators such as profitability and leverage do not directly affect CSR disclosures, these findings imply that financial performance factors are not the main drivers in CSR disclosure.

Formation of Sharia Entrepreneurship ValuesIn Boarding Schools Dwi Widyastuti, Reni; Febriati, Febriati; Afif, Ali
Devotion : Journal of Research and Community Service Vol. 3 No. 13 (2022): Special Issue
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i13.296

This study intends to determine the method of developing the values of independence of the students of Mu'Inul Islam Kubu Raya Islamic boarding school. This type of research is qualitative research, with primary data sources, namely data obtained directly from the object of research, namely the Mu'Inul Islam Kubu Raya boarding school and secondary data sources in the form of articles and research reports) and interviews. Data was collected through observation, interviews and documentation. The collected data were then analyzed using descriptive analytical methods. The results showed: the Islamic boarding school method in developing the independence values of Mu'Inul Islam Kubu Raya students is based on the philosophy of gusjigang (a good boy, good character, good at reciting the Koran, good at trading) Sunan Kudus, the process is carried out using observation methods, practical methods, theoretical studies, motivation, facilitation, and exemplary. It can be seen from an Islamic economic perspective, the method for developing the values of independence of students at the Mu'Inul Islam Kubu Raya Islamic boarding school is taken from the values of Islamic teachings about entrepreneurship contained in the Koran, hadith and the life practices of the Prophet Muhammad SAW. the process is carried out using observation methods, practical methods, theoretical studies, motivation, facilitation, and exemplary. It can be seen from an Islamic economic perspective, the method for developing the values of independence of students at the Mu'Inul Islam Kubu Raya Islamic boarding school is taken from the values of Islamic teachings about entrepreneurship contained in the Koran, hadith and the life practices of the Prophet Muhammad SAW. the process is carried out using observation methods, practical methods, theoretical studies, motivation, facilitation, and exemplary

Model of Forming a Sharia Entrepreneurial Spirit In Islamic Boarding Schools Afif, Ali; Febriati, Febriati; Dwi Widyastuti, Reni
Devotion : Journal of Research and Community Service Vol. 3 No. 14 (2022): Special Issue
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i14.312

Orphanages as places of learning and Islamic character building, have empowerment programs to help improve the quality of foster children's skills through formal education, religious education and entrepreneurship training. The purpose of this study was to analyze the strategies for encouraging entrepreneurial spirit in Islamic boarding schools and the factors that form the entrepreneurial spirit of students at Islamic boarding schools, especially in the Kubu Raya district, West Kalimantan province. The method used is behavioral observation, direct interviews with students and managers and caretakers at Islamic boarding schools. Then the results of the answers will be processed using triangulation data and to be concluded. The research was conducted at Mu'inul Islam and Darul Fikri Islamic boarding schools, Kubu Raya district, West Kalimantan province. The results of this study indicate that the main strategies and factors in building an entrepreneurial spirit are faith and piety. It was also found that Islamic boarding schools have a major role in molding Islamic entrepreneurial spirit, namely creating business units by empowering students and the community through entrepreneurship programs so that they can support and improve the welfare of students and the community in creating many jobs. Through the involvement of students in entrepreneurship in Islamic boarding schools, they have succeeded in educating alumni to establish business fields. namely creating business units by empowering students and the community through entrepreneurship programs so that they can support and improve the welfare of students and the community in creating lots of jobs. Through the involvement of students in entrepreneurship in Islamic boarding schools, they have succeeded in educating alumni to establish business fields. namely creating business units by empowering students and the community through entrepreneurship programs so that they can support and improve the welfare of students and the community in creating many jobs. Through the involvement of students in entrepreneurship in Islamic boarding schools, they have succeeded in educating alumni to establish business fields.

ANALISIS FAKTOR YANG MEMPENGARUHI KESIAPAAN MAHASISWA DALAM PENGGUNAAN APLIKASI AKUNTANSI Thia, Angelia; Jaurino, Jaurino; Febriati, Febriati; Afif, Ali
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 1 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v5i1.570

Penelitian ini bertujuan mengetahui faktor yang mempengaruhi kesiapan mahasiswa akuntansi dalam penggunaan aplikasi akuntansi. Metode pengumpulan data dalam penelitian ini menggunakan kuesioner atau angket yang disebarkan melalui google form. Populasi yang menjadi objek adalah mahasiswa aktif akuntansi di Kota Pontianak Secara umum, kesiapan mahasiswa akuntansi di pengaruhi oleh beberapa faktor salah satunya adalah pengetahuan akuntansi, pengetahuan teknologi informasi dan pengetahuan bahasa inggris. Pengetahuan akuntansi, pengetahuan teknologi informasi dan pengetahuan bahasa inggris menjadi bagian yang sangat penting dalam penggunaan aplikasi akuntansi. Terdapat 66 jumlah responden yang dijadikan objek kemudian hasil pernyataan setiap responden diakumulasikan dan dilakukan analisis statistic dengan hasil penelitian. Hasil penelitian uji asumsi klasik dan linear berganda menunjukan bahwa ketiga variabel ini memiliki hubungan yang kuat dan menunjukan bahwa (1) pengetahuan akuntansi berpengaruh positif pada kesiapan mahasiswa akuntansi dalam penggunaan aplikasi akuntansi (2) pengetahuan teknologi berpengaruh positif pada kesiapan mahasiswa akuntansi dalam penggunaan aplikasi akuntansi (3) bahasa inggris berpengaruh positif pada kesiapan mahasiswa akuntansi dalam penggunaa aplikasi akuntansi.

Determinasi Pengungkapan Pertanggungjawaban Sosial Perusahaan pada Sektor Kesehatan di Indonesia (Determinants of Corporate Social Responsibility Disclosure of Health Sector Companies in Indonesia) Setiawan, Aris; Febriati, Febriati; Yahya, Rizky Fakhrul; Sari, Wilda
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 2 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i2.1567

This research was conducted with the aim of looking at how the disclosure of health sector CSR is influenced by factors of company size, profitability, and debt. The research was conducted with a quantitative approach and assisted by EViews software. Multiple regression analysis was carried out on 32 companies listed on the IDX for five years, from 2019 to 2023. The results showed that CSR disclosure was positively influenced by company size, but not by profitability and leverage. This shows that large-scale companies will tend to have a higher ability to disclose their social activities compared to small companies. On the other hand financial indicators such as profitability and leverage do not directly affect CSR disclosures, these findings imply that financial performance factors are not the main drivers in CSR disclosure

Moderation Of Patriotism Toward Tax Compliance Aspects Jaurino, Jaurino; Setiawan, Aris; Febriati, Febriati; Sari, Wilda
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 13 No 2 (2024): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v13i2.2079

This study aimed to test and analyze the effect of taxpayer awareness, e-filing implementation, and tax sanctions on tax compliance with the love of the country as a moderating. This study uses a quantitative method with primary data. The population of this study were taxpayers in Pontianak City and Kubu Raya Regency. The sampling technique used was random sampling. The Hair approach was used to measure the number of samples to obtain a sample of 240 taxpayers. The data collection technique used a questionnaire. The analysis technique used path analysis with a partial least squares structural equation modeling (PLS-SEM) approach based on variance. The study found that taxpayer awareness, e-filing, tax sanctions, and love of the homeland positively affect taxpayer compliance. If taxpayers do not fulfill their responsibilities, they will be punished. Love of the homeland can strengthen the influence of tax sanctions on taxpayer compliance. However, love of the homeland cannot moderate the influence of taxpayer awareness and e-filing on taxpayer compliance. This study can complement the results of previous studies on factors that influence taxpayer compliance. Then, it can help develop a more comprehensive theoretical model and broaden the understanding of taxpayer behavior. This research can help the government make more efficient tax policies and encourage taxpayer compliance.

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