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All Journal IKRA-ITH ABDIMAS JURNAL ILMIAH M-PROGRESS JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Ilmiah Manajemen Ubhara Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Jurnal Disrupsi Bisnis Eduvest - Journal of Universal Studies Sinergi International Journal of Logistics Sinergi International Journal of Economics JURNAL MITRA MANAJEMEN Jurnal Bakti Dirgantara Logistica : Journal of Logistic and Transportation Jurnal Ilmiah Mahasiswa Akuntansi CONTABILITA: Journal of Accounting and Finance
Tutik Siswanti
Universitas Dirgantara Marsekal Suryadarma
Aerospace Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Mechanical Engineering Neuroscience Social Sciences Transportation Other

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Addressing Financial and Regulatory Challenges in Logistics Hub Development Cupiadi, Hedi; Siswanti, Tutik
Sinergi International Journal of Logistics Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/sijl.v3i1.736

Abstract

Logistics hubs are integral to regional economic development, offering significant contributions to growth through improved connectivity, trade facilitation, and job creation. This study aims to explore the economic, infrastructural, and governance-related aspects of logistics hubs, synthesizing empirical findings from a wide range of global case studies. Using a systematic review methodology, the study examines the role of multimodal infrastructure, digital technologies, and public-private partnerships in optimizing the performance of logistics hubs. Key findings show that while logistics hubs stimulate economic growth and enhance regional competitiveness, systemic barriers such as regulatory inefficiencies and financial constraints limit their full potential. Additionally, the integration of sustainable practices and social governance is critical for ensuring long-term success. The study highlights the importance of a holistic, cross-sectoral approach to logistics hub development and offers policy recommendations for overcoming existing challenges. Future research should focus on underrepresented regions and adopt interdisciplinary methodologies to address the complex dynamics of logistics hubs in diverse contexts.
Enhancing Public Sector Outcomes through Fiscal Reform Strategies in Developing Countries Setiadi; Wijayanti, Dian; Siswanti, Tutik
Sinergi International Journal of Economics Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v3i2.644

Abstract

Tax policy reforms have emerged as a crucial tool for enhancing public sector performance in developing countries. This study aims to synthesize recent literature on the relationship between fiscal reforms and public service outcomes. Using a narrative review methodology, we collected and analyzed peer-reviewed studies from Scopus, Web of Science, and JSTOR. Keyword-based searches and defined inclusion criteria ensured relevance and quality in the selection process. The review reveals that strategic tax reforms can significantly improve revenue generation, promote equity, and enhance public service delivery. Key themes identified include the impact of tax policy on domestic resource mobilization, the role of tax incentives in shaping public spending priorities, and the importance of institutional capacity in sustaining reforms. Evidence from countries such as Rwanda, Colombia, and Indonesia demonstrates that aligning tax strategies with governance improvements can yield measurable benefits. However, systemic challenges such as weak institutions, political instability, and limited administrative capacity persist, constraining reform effectiveness. The findings suggest that future research should incorporate mixed-methods approaches and focus on underrepresented regions and qualitative dimensions of reform. Policymakers are encouraged to adopt adaptive, inclusive, and transparent fiscal strategies tailored to local contexts. By doing so, tax reforms can serve as powerful levers for promoting equitable growth and efficient public sector performance in the face of evolving global challenges.
Heuristic Route Optimization Using Saving Matrix and Nearest Neighbor: Case Study at PT Harapan Jaya Multi Bisnis, Makassar Siswanti, Tutik; Fitrina, Rehani
Logistica : Journal of Logistic and Transportation Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/logistica.v3i1.691

Abstract

Indonesia faces disproportionately high logistics costs compared to regional and global peers. This study applies Saving Matrix and Nearest Neighbor algorithms to optimize delivery routes at PT Harapan Jaya Multi Bisnis in Makassar, a key logistics hub in Eastern Indonesia. Using operational data from 2022–2023, the research consolidated 12 delivery routes into 5 optimized routes. The optimization reduced the total delivery distance from 2,772 km to 1,967 km, saving 805 km (29%), and lowered distribution costs by approximately Rp 3.5 million every five working days, resulting in a 70% increase in cost efficiency. These findings highlight the practical benefits of heuristic algorithms in addressing urban logistics inefficiencies under infrastructure constraints. However, the study is limited by reliance on company operational records and does not account for external variables such as fuel price fluctuations or seasonal demand surges. The results provide a replicable framework for logistics firms and policymakers seeking data-driven strategies to reduce logistics costs in Indonesia.
Tracing Digital Collusion: A Forensic Legal Framework for Asset Recovery in Indonesian E Commerce Siswanti, Tutik
Sinergi International Journal of Logistics Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/sijl.v3i3.887

Abstract

Seller collusion on e-commerce platforms threatens fair competition, financial integrity, and consumer trust. This study examines Indonesia’s capacity to trace and recover assets derived from digital collusion by analyzing its legal, forensic, and institutional readiness. Using a doctrinal legal approach combined with digital forensic protocols under ISO/IEC 27037, the study integrates three empirical datasets: seller account metadata, financial transaction flows (virtual accounts, e-wallets, and bank accounts), and enforcement records (asset seizures, freeze orders, and beneficial ownership disclosures). International case comparisons with the United Kingdom and the United States provide contextual benchmarks. Findings reveal that Indonesia’s current legal instruments—including the Anti-Money Laundering Law (Law No. 8/2010), KUHAP Articles 39 and 46, and Presidential Regulation No. 13/2018 on Beneficial Ownership—are conceptually strong but remain underutilized in practice. Operational barriers such as institutional silos, lack of real-time data access, and limited forensic expertise hinder effective asset recovery. Nonetheless, forensic analytics evidence—like synchronized pricing, mutual refund loops, and shared account linkages—demonstrates feasible detection pathways. The integration of AI-based tools and graph analytics is highlighted as a promising solution. The discussion stresses the need for regulatory synchronization, risk-based privacy access, and adherence to global standards like POCA and BSA. Compliance with the Personal Data Protection Law (Law No. 27/2022) through encryption and pseudonymization is also crucial. The study concludes that strengthening legal frameworks, enhancing forensic capabilities, and implementing ethical data governance are essential for Indonesia to advance its digital asset tracing and recovery efforts.
PENGARUH UKURAN PERUSAHAAN, PERENCAAN PAJAK, DAN LEVERAGE TERHADAP KUALITAS AKRUAL DENGAN EARNING OPACITY SEBAGAI MODERASI PADA PERUSAHAAN SEKTOR BASIC MATERIAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019 – 2022 Siswanti, Tutik
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 9 No 1 (2024): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v9i1.1169

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, perencaan pajak, dan leverage terhadap kualitas akrual dengan earning opacity sebagai moderasi. Obyek penelitian perusahaan sektor basic material yang terdaftar di Bursa Efek Indonesia, periode tahun 2019-2022. Teknik sampling menggunakan purposive sampling, dan jumlah sampel 132 data laporan keuangan dari 33 perusahaan yang memenuhi kriteria sampel. Metode analisis data deskriptif statistik dengan pendekatan kausalitas. Proses pengolahan data menggunakan software eviews versi 12. Berdasarkan uji chow dan hausman, model regresi panel yang terpilih adalam Fixed Effect Model. Hasil penelitian menemukan, ukuran perusahaan berpengaruh positif dan signifikan, leverage berpengaruh negatif dan signifikan  terhadap kualitas akrual. Sementara itu, perencanaan pajak tidak berpengaruh terhadap kualitas akrual. Earning opacity memoderasi pengaruh positif ukuran perusahaan dan pengaruh negatif leverage  terhadap kualitas akrual, namun gagal memoderasi pengaruh perencanaan pajak terhadap kualitas. Kemampuan variabel independen mempengaruhi perubahan variabel dependen sebesar 34,2028%.Kata Kunci : Ukuran Perusahaan, Perencaan Pajak, Leverage, Biaya Utang, Earning opacity, Kualitas Akrual
Pelatihan Pengisian Dan Pelaporan SPT OP Dan SPT Badan Kepada Guru MGMP SMK Jurusan Akuntansi Jakarta Timur II Safri; Siswanti, Tutik Siswanti; Rani Adnyani Asak, Putu; Sugihyanty, Eneng; Setiadi
IKRA-ITH ABDIMAS Vol. 9 No. 2 (2025): Jurnal IKRAITH-ABDIMAS Vol 9 No 2 Juli 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikra-ithabdimas.v9i2.4076

Abstract

ABSTRAK Tujuan dari kegiatan Pengabdian Kepada Masyarakat ini adalah selain dari kewajiban Tridharma Perguruan tinggi, juga sebagai bentuk saling berbagi ilmu pengetahuan dan kegiatan diskusi bidang perpajakan terutama pengisian dan pelaporan SPT OP dan SPT Badan. Pelatihan dimulai dari pemahaman tentang laporan keuangan komersial, dilanjutkan dengan pelatihan tentang laporan keuangan fiskal, dan dituup dengan simulasi pengisian SPT OP dan SPT Badan dengan menggunakan aplikasi eform. Metode penelitian dengan menggunakan participation action reseach, dengan partisipan adalah MGMP Akuntansi Jakarta Timur 2, dengan jumlah pesertasebanyak 27 orang, yang terdiri dari beberapa guru akuntansi perwakilan sekolah masing-masing. Analisis data berdasarkan hasil pre-test dan post-test, atas 6 buktir pertanyaan diperoleh hasil pelatihan peningkatan pemahaman pengisian dan pelaporan SPT OP dan SPT Badan sebesar 75%, tidak paham terhadap pengisian dan pelaporan SPT OP, diperoleh penurunan 81%, dan pertanyaan Cukup paham terhadap pengisian dan pelaporan SPT OP dan SPT Badan penurunan cukup paham sebesar 77% ABSTRACT The purpose of this Community Service activity is in addition to the obligations of the Tridharma of Higher Education, as well as a form of sharing knowledge and discussion activities in the field of taxation, especially filling and reporting SPT OP and SPT Badan. The training starts from anunderstanding of commercial financial statements, continues with training on fiscal financial statements, and concludes with a simulation of filling out the SPT OP and SPT Badan using the eform application. The research method uses participation action research, with participants beingthe East Jakarta Accounting MGMP 2, with a total of 39 participants, consisting of severalaccounting teachers representing their respective schools. Data analysis based on the results of thepre-test and post-test, on 6 evidence questions, the results of the training obtained an increase in understanding of filling and reporting SPT OP and Corporate SPT by 75%, did not understand thefilling and reporting of SPT OP, obtained a decrease of 81%, and questions quite understand thefilling and reporting of SPT OP and Corporate SPT a decrease in understanding by 77%.
Abnormal Return Saham pada Masa Pandemic Covid 19 Menggunakan Market Adjusted Model (Event Study Saham Lq-45, 100 Hari Perdagangan) Sibarani, Bintang Berliana; Siswanti, Tutik; Setiadi, Setiadi
Jurnal Disrupsi Bisnis Vol. 6 No. 1 (2023): [Januari-Februari] Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v6i1.27066

Abstract

Riset ini menyelidiki dampak pandemi COVID-19 terhadap pasar saham Indonesia dan bagaimana reaksi pelaku pasar pada periode sebelum dan sesudah COVID-19. Metodologi penelitian adalah Market Event Study Model, sedangkan sampel adalah 45 saham perusahaan yang masuk pada indeks LQ-45 pada periode Desember 2019-Juni 2020. Durasi hari perdagangan bursa selama 100 hari (17 Desember 2019 - 12 Mei 2020) yang dibagi dalam dua jendela peristiwa, yaitu 50 hari sebelum penguman pasien 1 terpapar COVID-19 (t-1), dan 50 hari setelah penguman pasien 1 terpapar COVID-19 (t+1), sedangkan Jendela peristiwa t0 (2 Maret 2020) adalah pengumuman resmi pasien 1 terpapar COVID-19. Hasil penelitian untuk periode sebelum peristiwa (t-1) variable Harga dan Average Abnormal Returns menunjukkan reaksi negatif, dan variable Volume dan Abnormal Volume menujukkan reaksi yang negative dan tidak menujukkan perubahan yang signifikan. Sedangkan pada periode sebelum pandemi COVID-19 hasil penelitian untuk periode sesudah peristiwa (t+1) variable harga dan Average Abnormal Returns menunjukkan reaksi positif, begitu juga dengan variable volume dan Abnormal Volume menujukkan reaksi pasar yang positive dan perubahan yang signifikan. Studi ini menemukan bukti bahwa terdapt reaksi pasar yang positif atas variable harga saham, volume, abnormal return dan abnormal volume setelah periode pengumuman Pandemi COVID-19 (t+1), wujud reaksi positif dari pelaku pasar modal antara lain pelaku pasar memilih menarik dananya keluar dari bursa saham untuk mengamankan modalnya. Sedangkan reaksi dari perusahaan, beberapa melakukan pembelian kembali saham yang beredar. Sedangkan uji Paired untuk variable harga dan Abnormal Returns, volume dan Abnormal Volume menyatakan tidak ada hubungan antar variable sebelum (t-1) dan sesudah ( t+1) peristiwa Covid19
Efektivitas Pelatihan Komputerisasi Akuntansi Menggunakan Aplikasi Accurate Online Terhadap Hasil Ujian Certified Accurate Professional Bagi Guru MGMP Akuntansi Jakarta Timur Safri; Wijayanti, Dian; Siswanti, Tutik; Sugihyanty, Eneng; Fatiah Azzahra; Fara Azzahra, Latansa
Jurnal Bakti Dirgantara Vol. 3 No. 1 (2026): Jurnal Bakti Dirgantara
Publisher : Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/6z7w7954

Abstract

Salah satu aspek penting dalam pendidikan akuntansi adalah penguasaan teknologi komputerisasi yang memudahkan proses pembelajaran dan pengelolaan data keuangan. Adanya pelatihan Komputerisasi Akuntansi dengan menggunakan Aplikasi Accurate online untuk guru MGMP Akuntansi Jakarta Timur I dan Jakarta Timur II, bertujuan selain untuk memperdalam pemahaman guru terhadap keilmuan aplikasi Komputer akuntansi khususnya Accurate online juga sebagai persiapan untuk mengikuti ujian sertifikasi Certifield Accurate Profesional (CAP). Pelatihan Komputerisasi Akuntansi menggunakan metode Workshop dengan kasus yang relefan dengan Ujian Sertifikasi Kompetensi (USK) dan Ujian Sertifikasi CAP. Untuk mengukur efektivitas pelatihan terhadap hasil ujian Certifield Accurate Profesional, maka metode digunakan adalah penelitian kuantitatif eksperimen atau kuasi-eksperimen. Peserta sebanyak 28 guru dari MGMP Akuntansi  Jakarta Timur I dan Jakarta Timur II. Hasil kegiatan pelatihan Komputerisasi Akuntansi, dengan melihat perubahan hasil pretest dan posttest yang menunjukkan peningkatan ketermapilan dalam menggunakan aplikasi Accurate yaitu seperti Improvisasi setup Accurate atas bentuk usaha, Merombak Daftar Akun, peserta, Memastikan setup sudah valid, Fitur Accurate untuk Transaksi dan menyajikan Laporan Keuangan, Adapun efektifitas pelatihan terhadap hasil ujian Certified Accurate Professional yaitu sebesar 70,37% peserta dinyatakan lulus dan berhak menyadang gelar CAP.   One important aspect of accounting education is mastery of computerized technology, which facilitates the learning process and financial data management. The Computerized Accounting training, using the Accurate online application for teachers at the East Jakarta I and East Jakarta II Accounting MGMPs, aims not only to deepen teachers' understanding of computerized accounting applications, particularly Accurate online, but also to prepare them for the Accurate Professional Certification (CAP) exam. The Computerized Accounting training uses a workshop method, using cases relevant to the Competency Certification Exam (USK) and the CAP. To measure the effectiveness of the training on Accurate Professional Certification exam results, a quantitative experimental or quasi-experimental research method was used. Twenty-eight teachers from the East Jakarta I and East Jakarta II Accounting MGMPs participated. The results of the Computerized Accounting training activities, by looking at the changes in the pretest and posttest results which show an increase in skills in using the Accurate application, namely Improving the Accurate setup for the form of business, Revamping the Account List, participants, Ensuring the setup is valid, Accurate Features for Transactions and presenting Financial Reports, The effectiveness of the training on the results of the Certified Accurate Professional exam is that 70.37% of participants are declared to have passed and are entitled to hold the CAP title.
PENGARUH UKURAN USAHA DAN SUMBER MODAL TERHADAP PENERAPAN STANDAR AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH BIDANG JASA ATAU PELAYANAN LAUNDRY DI KECAMATAN MAKASAR TAHUN 2019 Suryati, Indah; Siswanti, Tutik
Jurnal Ilmiah Mahasiswa Akuntansi Vol 1 No 1 (2021): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/b4z8en33

Abstract

Penelitian ini dilakukan pada UMKM bidang jasa pelayanan laundry di Kecamatan Makasar Jakarta Timur. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran usaha dan sumber modal terhadap penerapan standar akuntansi pada usaha mikro kecil dan menengah bidang jasa atau pelayanan tahun 2019. Penelitian ini menggunakan sampel sebanyak 151 responden. Pengujian hipotesis dengan menggunakan uji regresi linier berganda yang diolah menggunakan program SPSS versi 21.0. Hasil persamaan regresi linier berganda adalah Y= 30,449+0,241X1+0,152X2. Hasil uji hipotesis menyimpulkan bahwa, variabel ukuran usaha dan sumber modal mempunyai pengaruh positif dan signifikan terhadap penerapan standar akuntansi, secara parsial dan simultan. Dengan demkian secara keseluruhan hasil dari penelitian ini dapat disimpulkan bahwa variabel ukuran usaha memiliki pengaruh positif dan signifikan terhadap variabel penerapan standar akuntansi, kemudian variabel sumber modal berpengaruh positif tetapi tidak signifikan terhadap penerapan standar akuntansi.
PENGARUH LABA BERSIH DAN ARUS KAS OPERASI TERHADAP DIVIDEN KAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Fiqih, Muhammad; Siswanti, Tutik
Jurnal Ilmiah Mahasiswa Akuntansi Vol 1 No 1 (2021): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/698g0h89

Abstract

Penelitian ini dilakukan pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Tujuan dari penelitian ini untuk mengetahui pengaruh laba bersih dan arus kas operasi terhadap dividen kas dalam jangka waktu tiga tahun. Metode pengumpulan data adalah studi dokumentasi. Metode analisis data menggunakan analisis linear berganda dan hipotesis. Jenis penelitian ini adalah Deskriptif dengan pendekatan kuantitatif. Jenis data kuantitatif yang berupa laporan keuangan perusahaan yang telah dipublikasikan, dengan populasi sebanyak 45 perusahaan. Hasil analisis dalam penelitian ini menunjukkan bahwa secara parsial laba bersih berpengaruh positif terhadap dividen kas dengan perolehan nilai thitung 3.203 lebih besar dari ttabel 2.018 dan tidak terdapat pengaruh arus kas operasi terhadap dividen kas dengan perolehan nilai thitung 1.811 lebih kecil dari ttabel 2.018. Sedangkan secara simultan atau bersama-sama laba bersih dan arus kas operasi memiliki pengaruh terhadap dividen kas dengan nilai Fhitung 38.884 lebih besar dari Ftabel 2.83 dengan tingkat Rsquare sebesar 0.649.
Co-Authors Abdullah, Ferdi Adnyani Asak, Putu Rani Anwar, Adi Misykatul Aprilyani Apriyani, Isma Arlan Siddha Baskoro, Novian Bimo Bintang B Sibarani Carmiat, Carmiat Carolina, Imelda Cupiadi, Hedi Dian Wijayanti Dwi Panca, Ibnu Sofyan Etty Murwaningsari Fara Azzahra, Latansa Fathurachmi, Ami Fatiah Azzahra Fauziah, Nita Febriyani, Watik Fiqih, Muhammad Fitrina, Rehani Ghozali, Faizal Gulo, Budira Hardiyono Hardiyono Indah Suryati Indraswari, Putri Septiana Khalifah, Rizky Putri Kharima, Kharima Kristanti, Aprida Larasati, Woro Fitriana Maryati, Eri Nabilah, Rizki nirdukita ratnawati, nirdukita Noviantika, Dara Novika, Windari Nugraha, Rudi Dwi Nugroho, Teguh Bayu Nur Hasanah Nurfitri Eka Hardipamungkas Nurjanah, Euis Pamungkas, Ari Piay, Jessica Revina Puspa Putri, Meiganada Putri, Ade Rosiyana Rani Adnyani Asak, Putu Rianti, Afrida Rizani, Nurlela Safri Safri Safri Sari, Alfia Novita Segara, Wendyka Mert Setiadi Setiadi Setiadi Setiadi Setiadi Sibarani, Bintang Berliana Soehardi Soehardi Sopiah, Encop Sugihyanty, Eneng Suryati, Indah Susanti, Alviana Widi Tsaldi Basis Arvicano