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All Journal JURNAL SISTEM INFORMASI BISNIS Jurnal Ilmu Manajemen dan Akuntansi Terapan Dinasti International Journal of Education Management and Social Science Transekonomika : Akuntansi, Bisnis dan Keuangan Journal of Social Research Amkop Management Accounting Review (AMAR)
Hasibuan, Henny Triyana
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Analyzing the Adoption of Taxpayer Surveillance Innovations with the Diffusion of Innovations Model and UTAUT Wangsa, I Wayan Murlanda; Ariyanto, Dodik; Mimba, Ni Putu Sri Harta; Hasibuan, Henny Triyana
Jurnal Sistem Informasi Bisnis Vol 15, No 1 (2025): Volume 15 Number 1 Year 2025
Publisher : Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/vol15iss1pp113-125

Abstract

Taxpayer supervision at the Directorate General of Taxes (DGT) faces new regulations requiring comprehensive oversight. The existing core tax system is deemed inadequate, prompting account representative (AR) officers to seek alternatives. The innovation in the form of an end user computing (EUC) applications used in supervision procedure has proven beneficial despite the lack of official support. This study aims to investigate the innovation characteristics that influence innovation adoption within the AR of DGT, drawn from the diffusion of innovation theory (DOI) and combining it with moderating variables of the unified theory of acceptance and use of technology (UTAUT). The study involved 224 AR officers at the DGT Bali regional office, selected through convenience sampling. Hypothesis testing was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results indicate that the characteristics of observability, relative advantage, and compatibility significantly influence AR’s intention to adopt innovation, while complexity and trialability proved insignificant. Furthermore, age, gender, and experience did not significantly moderate the influence of innovation characteristics. In conclusion, this integrated model successfully examined the innovation characteristic factors that influence the adoption of EUC in supervision at DGT. The study has theoretical implications by providing empirical evidence from TDI characteristics combined with the UTAUT model. This study has limitations in collecting AR research sample data only in the Bali Regional Tax Office work unit and data collection at one point in time that is not continuous, so the data is only cross-sectional.
Investor Reactions to the 2024 Presidential and Vice-Presidential Election Results According to Survey Institutions Antari, Ni Wayan Budi; Hasibuan, Henny Triyana
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 6 (2025): Dinasti International Journal of Education Management and Social Science (Augus
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i6.4976

Abstract

he 2024 Presidential and Vice-Presidential elections are crucial events that can impact fiscal and monetary policy, as well as the long-term investment climate. This study aims to test the extent to which the 2024 Presidential and Vice Presidential elections contain information that influences investors and market activity by analyzing the differences in abnormal returns, trading volume activity, and security return variability. The study was conducted on the LQ45 index, with 45 companies as samples. Observations were carried out over fifteen days. The analysis was carried out using the Wilcoxon Signed Rank Test. The results revealed differences in abnormal returns. In contrast, no differences were found in trading volume activity and security return variability before and after the event of the Presidential and Vice-Presidential elections.
application PENERAPAN AKUNTANSI ZAKAT DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA ZAKAT, INFAK DAN SEDEKAH PADA BAZNAS PROPINSI BALI Hasibuan, Henny Triyana
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 1 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.256 KB) | DOI: 10.36694/jimat.v11i1.231

Abstract

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds, determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and sedekah funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in form of current assets. Accountability is reflected in financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements Baznas of Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.
THE EFFECT OF IMPLEMENTING GREEN ACCOUNTING AND GOOD CORPORATE GOVERNANCE ON COMPANY VALUE: (Study of Industrial and Chemical Sector Companies Listed on the Indonesian Stock Exchange) Dewi, Ni Putu Ayu Rasita Nata; Hasibuan, Henny Triyana
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.788

Abstract

The corporate value that has been owned by the company can influence public opinion. Good and high corporate value is able to increase public trust in the performance carried out by the company. The purpose of this study is to examine the effect of the implementation of green accounting and good corporate governance on corporate value. This study was conducted on industrial and chemical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Data were collected by observing the company's annual report and sustainability report. The sample in this study was taken using the purposive sampling method and obtained 58 companies as samples with a total of all samples used in five (5) periods being 248 samples. The analysis technique used in this study is multiple linear regression analysis. The results of the analysis show that green accounting has a significant negative effect on corporate value. Good corporate governance has a positive effect on corporate value.
Factors Affecting the Underpricing of Shares of Companies that Conduct Initial Public Offerings with the Auditor's Reputation as a Moderator Dewi, Ni Wayan Trisna Purnama Dewi; Hasibuan, Henny Triyana; Yasa, Gerianta Wirawan
Journal of Social Research Vol. 4 No. 8 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i7.2673

Abstract

Underpricing remains a prevalent phenomenon in initial public offerings (IPOs) in Indonesia. Despite global and national economic uncertainties, statistical data from the Indonesia Stock Exchange (IDX) reveal significant growth in both the investor base and the number of IPOs during the 2020–2024 period. This study aims to identify the determinants of underpricing for companies that conducted IPOs on the IDX between 2020 and 2024, with auditor reputation serving as a moderating variable. This quantitative research employs Signaling Theory to analyze the informational cues available during and after the IPO process. The independent variables examined in relation to underpricing include Return on Assets (ROA), Debt to Equity Ratio (DER), Earnings Per Share (EPS), and Firm Size, with Auditor Reputation incorporated as a moderating variable to assess its influence on the relationships. The study’s population consists of firms that completed IPOs on the IDX from 2020 to 2024. A purposive sampling technique was utilized, resulting in a final sample of 177 companies. Data analysis was conducted using SPSS software, specifically applying the Moderated Regression Analysis method. The findings offer empirical evidence that DER has a significant effect on underpricing. In contrast, ROA, EPS, and Firm Size do not exhibit a statistically significant impact on underpricing. Furthermore, statistical tests indicate that Auditor Reputation does not enhance the moderating effect of ROA, DER, EPS, or Firm Size on underpricing.
Tax Compliance Behavior of Generation Y and Z: A Study Based on the Theory of Planned Behavior Kusuma, Made Cahyadi Wiranata; Ratnadi, Ni Made Dwi; Hasibuan, Henny Triyana
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2884

Abstract

Low tax compliance among individual taxpayers, particularly Generations Y and Z, poses a challenge to optimizing national revenue. This study aims to examine the influence of attitude toward behavior, subjective norms, and perceived behavioral control on behavioral intention, as well as the impact of intention on tax compliance. It also explores intergenerational differences and the mediating role of intention in the relationship between attitude and tax compliance. Employing the Theory of Planned Behavior, data were collected via questionnaires from 300 respondents in Denpasar City and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that attitude significantly influences intention among Generation Z, while subjective norms are the dominant factor among Generation Y. Behavioral intention significantly mediates the effect of attitude on tax compliance for Generation Z. The study recommends generationally tailored tax education strategies to enhance sustainable tax compliance.
Co-Authors Antari, Ni Wayan Budi Dewi, Ni Putu Ayu Rasita Nata Dewi, Ni Wayan Trisna Purnama Dewi DODIK ARIYANTO Gerianta Wirawan Yasa Kusuma, Made Cahyadi Wiranata Ni Made Dwi Ratnadi Ni Putu Sri Harta Mimba Wangsa, I Wayan Murlanda