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Managerial Performance Relation to Environmental Uncertainty and Utilization of Management Accounting Systems: A Literature Study Ambarriani, Anastasia Susty; Syifaudin, Ahmad; Mayndarto, Eko Cahyo; Nugraha, Erik
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4045

This study aims to understand the uncertainty of the company's business environment and the use of management accounting systems as a form of application of information and communication technology to managerial performance. Various obstacles, difficulties, and obstacles were encountered in running the company's operations. One of them is environmental uncertainty. Environmental uncertainty is a circumstance that firm management must strive to keep to a bare minimum. A management accounting system will be implemented as a result of the efforts to eliminate environmental uncertainty, which will be a significant step forward in the effort to overcome environmental uncertainty. Managers' management accounting system is to be more active in searching for data related to the processes they carry out, so this encourages managers to be more active in carrying out processes, coordination, monitoring, and evaluation. In this study, a qualitative descriptive technique was used to collect information. In this study, a literature review strategy was taken in order to gather information for the study. The results show that from 10 previous studies, both national and international, adding that the application of management accounting is one of the efforts made by company management to minimize uncertainty and the environment. The application of a management accounting system that is supported by technology in the company can provide high quality and useful information to increase the effectiveness of company managers in making fast, relevant and accurate decisions to solve company problems due to current or future uncertainties as well as to survive and be able to compete in a competitive business environment. Therefore, it can be seen that one way to minimize environmental uncertainty is to implement a management accounting system to improve managerial performance.

DAMPAK PENERBITAN PENGHASILAN TIDAK KENA PAJAK (PTKP) 2015 TERHADAP PENERIMAAN PAJAK PENGHASILAN (Studi Pada KPP Pratama Kota Cirebon Periode 2014–2015) Ahmad Syifaudin
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 2 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This research investigate the impact of adjustment in non-taxable income towards the acceptance level of income taxes both before and after PMK-122/PMK.010/2015 concerning nominal adjustment in non-taxable income by Ministry of Financial in Indonesia issued. The sample drawn from tax payer of PPh 21, PPh 25/29 on private person and PPh 25/29 on legal entity which listed in KPP Pratama in Cirebon City on period of 2014-2015. Data analysis technique which used in this research are descriptive statistic, normality test and paired sample t-test. The result of this research show that the acceptance level of PPh 21, PPh 25/29 on private person is rising insignificantly and the acceptance level of PPh 25/29 on legal entity is rising significantly during on research periods. This result may conclude that the issued of PMK-122/PMK.010/2015 concerning nominal adjustment in non-taxable income by Ministry of Financial in Indonesia have no impact in decreasing the acceptance level of tax incomes especially in KPP Pratama in Cirebon City on period of 2014-2015. Keywords: adjustment in non-taxable income 2015, PMK-122/PMK.010/2015 concerning nominal adjustment in non-taxable income by Ministry of Financial in Indonesia.

RELEVANSI NILAI INFORMASI AKUNTANSI ALTERNATIF SERTA IMPLIKASINYA TERHADAP PROSES PENGAMBILAN KEPUTUSAN INVESTASI DENGAN MENGGUNAKAN SEQUENTIAL EXPLANATORY MIXED METHOD Mada Purwanto Wahyu Nugroho; Ahmad Syifaudin
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i1.y2020.p87-95

Distortion of information is one of the inherent accounting risks in financial statements. Financial statements are one of the fundamental sources of information that can be used in investment decision making in the Indonesia stock exchange. If investors use this information, then investors also have the same risk that is the distortion of information contained in financial statements. This research tries to test whether stock prices can be more explained through alternative accounting information or information contained in financial statements. This research was conducted using a sequential explanatory mixed method. Using data on companies listed in the Business 27 index, tested using path analysis through multiple regression models, the results of this research indicate that alternative accounting information has not been able to explain variations in stock price changes compared to accounting information contained in financial statements. Meanwhile, the results of the analysis using qualitative data indicate there is a match between the results of quantitative analysis and qualitative analysis. Keywords: Value Relevance; Alternative Accounting Information; Investment Decisions

A Literature Review of Various Approaches, Conditions, and Factors That Become Earning Management Motives Hendry Kurniawan; Ahmad Syifaudin; Nurasiah Nurasiah; Hanif Rani Iswari
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3884

This study aims to understand both the company's internal and external conditions that affect earnings management actions as well as approaches to earnings management. The approach in this study uses a qualitative descriptive approach. The approach used in this research is to use a literature review approach. The results show that from 10 previous studies both national and international, earning management is a manager's effort to produce financial figures that are not accurate in order for the manager's financial performance to appear good to shareholders. Earnings management is linked to one of the great theories, agency theory. Taking a bath, income minimization, income maximization, and income smoothing are four patterns of earning management that are well-known. Real earnings management and accrual earnings management are two strategies that are frequently employed in earnings management. Earning management is also influenced by the company's financial and non-financial conditions. However, several previous studies have different results with various explanations. It is known that this difference is caused by different periods, company objects and different research backgrounds.

PERAN AUDITOR SPESIALISASI INDUSTRI DALAM MENURUNKAN PRAKTIK MANAJEMEN LABA Ahmad Syifaudin
Jurnal Akuntansi Bisnis Vol 7, No 2 (2014): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This study investigates the role of auditor industry specialization (measured by client sales ratio) in mitigating earnings management (measured by discretionary accruals) both before and after regulation no. 17PMK.01/2008 concerning public accountant service issued by Ministry of Financial in Indonesia. The sample is drawn from manufacturing companies which listed in BEI for periods 2006-2009 with a high leverage and size characteristic. This study find evidence that auditor industry specialization have a role in mitigating accrual earnings management better than non industry specialization and auditor industry specialization also have a role in mitigating accrual earnings management at companies with a high leverage and size both before and after this regulation issued.. Keyword: auditor industry specialization, accrual earnings management, regulation no. 17/PMK.01.2008 concerning public accountant service

Determinan Pajak Penghasilan Badan di Indonesia Siti Jubaedah; Ahmad Syifaudin; Ryana Noer Kholiazmi
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.4845

Penelitian ini bertujuan untuk menguji pengaruh Operating Profit Ratio (OPR), Debt to Equity Ratio (DER) dan Biaya Operasional terhadap Pajak Penghasilan Badan pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019. Jenis penelitian yang digunakan yaitu penelitian dasar (basic research), data yang digunakan dalam penelitian ini adalah data kuantitatif. Metode pengambilan sampel dalam penelitian ini Nonprobability Sampling dengan teknik pengambilan sampel yang digunakan yaitu Purposive Sampling. Analisis yang digunakan yaitu analisis statistik deskriptif, uji asumsi klasik berupa uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi, analisis regresi linier berganda, uji hipotesis (uji t), dan uji koefisien determinasi (R2). Penelitian ini menggunakan bantuan program SPSS Statistik versi 25. Hasil penelitian ini menunjukkan Operating Profit Ratio (OPR), Debt to Equity Ratio (DER) dan Biaya Operasional berpengaruh terhadap Pajak Penghasilan Badan.

Facing or Retreating? Evaluating The Impact of Corruption, Financial Access, and Gender on Corporate Tax Compliance Safira Ainun Nisa; Dwi Sintia Wati; Ahmad Syifaudin
Journal Research of Social Science, Economics, and Management Vol. 4 No. 2 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i2.691

This study investigates how corruption, financial access, and gender affect tax compliance. 52 nations' worth of World Bank Survey data from 2019 to 2023 are used in this analysis. This investigation's results demonstrate that corruption positively impacts tax compliance. The second conclusion is that money availability improves tax compliance. The conclusion is that tax compliance has no benefit from having female senior managers. The keys to increasing tax compliance are avoiding dishonest behavior, paying taxes cooperatively, and allowing businesses to obtain financing. Our study incorporates the gender of firm managers, access to financing, and corruption into a model to forecast how enterprises will comply.

Determinants of SMES Voluntary Tax Compliance: Moderated by Tax Knowledge Requirement Suryanto, Beni; Krisnanto, Krisnanto; Komara, Acep; Syifaudin, Ahmad
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2238

This study investigates the factors influencing voluntary tax compliance among Micro, Small, and Medium Enterprises (MSME) in Cirebon and Kuningan, with a particular focus on perceived procedural fairness and service quality, moderated by tax knowledge. Employing a quantitative approach, data were collected from 103 MSME taxpayers using stratified random sampling and analyzed through moderated regression analysis (MRA) and subgroup analysis. The findings reveal that perceived procedural justice significantly enhances voluntary tax compliance, while service quality does not show a significant effect. Tax knowledge functions as a quasi-moderator, reinforcing the positive relationship between procedural justice and compliance, but it does not moderate the effect of service quality. These results support the Extended Slippery Slope Framework and the Theory of Planned Behaviour, both of which highlight the roles of fairness and taxpayer education in fostering compliance. The study recommends that tax authorities enhance procedural transparency and develop tax education programs for MSME. However, the limited geographic focus on Cirebon and Kuningan represents a constraint, suggesting the need for broader research in future studies.

Fostering Motor Vehicle Tax Compliance Through Tax Determinant: with Tax Awareness as a Mediating Variable Savira, Agnes Dea; Azis, Hellen Nadya Putri; Komara, Acep; Syifaudin, Ahmad
International Journal of Business, Economics, and Social Development Vol. 6 No. 4 (2025): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i4.1060

This study aims to examine the determinants that influence motor vehicle tax compliance in Cirebon and nearby areas, with tax awareness as a mediating variable. This study analyse the influence of tax information dissemination, tax knowledge requirement, and tax sanction on taxpayer compliance. Quantitative methods were used to gather primary data from 405 respondents through questionnaires. The collected data were analyse using the PLS-SEM technique to investigate the relationship between variables, including the impact of mediation. The results showed that tax information dissemination, tax knowledge requirement, and tax sanction have a significant influence on motor vehicle tax compliance. This study provides practical implications for regional tax authorities, emphasizing the importance of continuous education and socialization, as well as improvements in tax sanction regulations aligned with Law No. 1 of 2022 concerning Financial Relations Between the Central and Regional Governments. This study contributes to the literature by including tax awareness as a mediating construct in the tax compliance model and considering recent policy developments, such as the additional tax levied (Opsen) on motor vehicles. Future research is recommended to expand geographic regions coverage and explore the impact of perceived fairness and overall impact on tax compliance.

Facing or Retreating? Evaluating The Impact of Corruption, Financial Access, and Gender on Corporate Tax Compliance Ainun Nisa, Safira; Sintia Wati, Dwi; Syifaudin, Ahmad
Journal Research of Social Science, Economics, and Management Vol. 4 No. 2 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i2.691

This study investigates how corruption, financial access, and gender affect tax compliance. 52 nations' worth of World Bank Survey data from 2019 to 2023 are used in this analysis. This investigation's results demonstrate that corruption positively impacts tax compliance. The second conclusion is that money availability improves tax compliance. The conclusion is that tax compliance has no benefit from having female senior managers. The keys to increasing tax compliance are avoiding dishonest behavior, paying taxes cooperatively, and allowing businesses to obtain financing. Our study incorporates the gender of firm managers, access to financing, and corruption into a model to forecast how enterprises will comply.

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