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All Journal Jurnal Analisa Akuntansi dan Perpajakan Jurnal Riset Akuntansi Aksioma International Journal of Financial, Accounting, and Management Jurnal Abdimas Sangkabira Jurnal Akuntansi Kontemporer
Hartanto, Susanna
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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STUDI EKSPERIMEN PENGARUH COACHING QUALITY TERHADAP KOMITMEN ORGANISASI PADA AUDITOR DI SURABAYA Wardani, Rr. Puruwita; Wibowo, Vivian Angelina Soegiharto; Sabatini, Ester; Hartanto, Susanna
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 2 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i2.8641

Abstract

This research examines organizational commitment in the form of the auditor's intention or desire to move or leave KAP. Auditor commitment can be formed through coaching quality. The coaching quality influences the auditor's commitment to carrying out audits with full responsibility. This research aims to analyze the relationship between coaching quality and organizational commitment. Participants in this research were junior and senior auditors, supervisors, and managers from one of the foreign-affiliated KAPs in Surabaya. Based on learning-member exchange theory, the quality of exchange relationships developed by leaders can have implications for auditor performance so high-coaching quality will minimize the auditor's intention to move or leave the KAP. The research results prove that the intention or desire to leave for auditors who receive high-quality coaching is lower than the intention or desire to leave for auditors who receive low-quality coaching. Coaching quality needs to be improved so that the auditors being coached have critical thinking. Keywords: organizational commitment, coaching quality, auditor, learning-member exchange theory
PELATIHAN HARGA POKOK PRODUKSI DAN PELAPORAN PERPAJAKAN UMKM ANGGOTA KOPERASI CU PRIMA DANARTA Wibowo, Vivian Angelina Soegiharto; Wardani, Rr. Puruwita; Hartanto, Susanna; Sabatini, Ester
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1294

Abstract

Usaha mikro, kecil, menengah merupakan usaha yang dapat mendorong perekonomian negara dalam menciptakan lapangan pekerjaan dan mengurangi kemiskinan. Peran yang sangat penting membuat UMKM diharapkan dapat bertahan hidup lebih lama, namun kenyataannya, terdapat kendala yang dapat mengancam kehidupan UMKM, antara lain keuangan. Masalah keuangan yang minim bagi UMKM, memaksa pelakunya untuk pandai mengelola keuangan. Pengelolaan keuangan dapat dimulai dari penentuan harga pokok produksi seperti alokasi biaya yang tidak boleh salah karena jika terjadi kesalahan, maka dampaknya akan terasa hingga pemerolehan laba. Selain itu, kewajiban kepada negara juga tidak boleh luput yaitu pelaporan perpajakan atas usahanya. Kegiatan diawali dengan metode ceramah, diskusi, dan praktik mengenai penentuan harga pokok produksi serta penghitungan perpajakan untuk UMKM. Pelatihan ini ditujukan agar pengetahuan pelaku UMKM terkait penentuan harga pokok produksi dan perpajakan dapat meningkat dan mengurangi adanya kesalahan. Pengabdian masyarakat berupa pelatihan ini dilaksanakan secara offline dengan subyek pelaku UMKM yang merupakan anggota CU Prima Danarta. Pengabdian masyarakat ini menghasilkan adanya peningkatan pengetahuan peserta pelatihan yang diketahui dari peningkatan kebenaran jawaban atas pre-test dan post-test yang dilaksanakan sebelum dan sesudah pelatihan, yang dapat diterapkan dalam bisnis usahanya.
ANALISIS EKSPERIMENTAL: PERBANDINGAN MEDIA PEMBELAJARAN DAN TEKANAN WAKTU TERHADAP KETEPATAN MENJAWAB SOAL AKUNTANSI KEUANGAN BERBASIS TEORI KOGNITIF PEMBELAJARAN MULTIMEDIA Wardani, Rr. Puruwita; Hartanto, Susanna
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

This study examined the improvement of students' understanding in studying financial accounting by considering the learning method with time pressure on students' accuracy in answering questions. The use of multimedia is expected to minimize cognitive load, especially in time constraints. The purpose of this study is to analyze the role of text and video media and time pressure in their influence on the accuracy of answering financial accounting questions. This study is a 2x2 factorial design experimental method. The dependent variable is the accuracy in answering accounting questions, while the independent variables are learning materials in the form of text or video, and time pressure in completing questions. The results of this experimental approach are that students who learn using video media will show higher accuracy in answering financial accounting questions than students who learn using text media is not proven. Both text and video, can support students in solving accounting problems. Students who are in low time pressure conditions will have higher accuracy in answering questions than students in high time pressure conditions because time pressure has increased students' cognitive load so that students are not calm in answering questions and resulting in inaccuracy in answering accounting case questions.
ANALISIS PENGARUH INSENTIF PAJAK TERHADAP PENGHINDARAN PAJAK PERUSAHAAN (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2015) Rombe, Astriditta; Rahardjo, Hartono; Hartanto, Susanna
Jurnal Akuntansi Kontemporer Vol. 9 No. 2 (2017)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v9i2.2541

Abstract

This study aims to prove empirically the disclosure of operating segments to investment risk. The object of research us-ing population of manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2015. The sampling technique used purposive sampling technique based on predetermined criteria. The test results showed that tax incentive is positive the tax incentive the avoidance, with significant use of GAAP ETR but not significant using Current ETR. Debt to equity ratio is signif-icant the tax avoidance, while return on assets and firm size (size) does not affect the tax avoindance if using proxy GAAP ETR. The test results when viewed using proxy Current ETR find that the return on asset significant to tax evasion, while the debt to equity ratio and firm size (size) has no effect on tax avoidance.
Addressing the tax challenges of e-commerce transactions Hartanto, Susanna
International Journal of Financial, Accounting, and Management Vol. 2 No. 1 (2020): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i1.162

Abstract

Purpose: This study aimed to explore e-commerce taxation in Indonesia including some factors that were supporting and also challenging the implementation of e-commerce taxation Research Methodology: Interviews were conducted from the side of fiscus (Directorate General of Taxation) and taxpayers in e-commerce industry. Data collection used semi-structured interview, observation, and documentation. Data analysis of this research was using descriptive method. Results: The result of this study proves that taxation in e-commerce industry has not been implemented in a good manner. Socialization to e-commerce taxpayers should be conducted in more structured and comprehensive ways. Limitations: The limitation of this study was the amount of interviewees due to time limitation. In future research, the amount of interviewees can be added and split into four types of e-commerce transactions according to Directorate General of Taxation Circular No 62 Year 2013. Contribution: A clear and fair e-commerce tax rules should be prepared in good manner to detect e-commerce transactions by government. Socialization to e-commerce taxpayers should be conducted in more structured and comprehensive ways to collect taxation from e-commerce transactions. Keywords: E-Commerce, Digital taxation, Tax, Unified approach
Co-Authors Rahardjo, Hartono Rombe, Astriditta Rr. Puruwita Wardani Sabatini, Ester Vivian Angelina Soegiharto Wibowo