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All Journal Jurnal Ilmu Lingkungan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains KOVALEN: Jurnal Riset Kimia BIOMA : Jurnal Biologi Makassar SJME (Supremum Journal of Mathematics Education) Jurnal Golden Age Ta`Limuna : Jurnal Pendidikan Islam Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) AKMENIKA Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Community Education Engagement Journal Human Resource Management Studies Jurnal Pengabdian Mandiri NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Outline Journal of Management and Accounting Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat Jurnal Manajemen dan Ekonomi Kreatif Jurnal Manajemen Dan Akuntansi Medan International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Triwikrama: Jurnal Ilmu Sosial Jurnal Ilmiah Ekonomi dan Manajemen Semantik : Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya Jurnal Pengabdian Masyarakat dan Riset Pendidikan Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan Jurnal Manajemen Dakwah PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Jurnal Ekonomi, Manajemen, Akuntansi JTA Outline Journal of Community Development Jurnal Pengabdian Indonesia Edumaspul: Jurnal Pendidikan
Putri Wahyuni
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Social Sciences Other

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Pengaruh Akuntabilitas, Moralitas Individu, Kesesuaian Kompensasi, Pengendalian Intern Dan Partisipasi Masyarakat Terhadap Potensi Fraud Dalam Pengelolaan Dana Desa Adyaksana, Rahandhika Ivan; Lusmino Basia; Putri Wahyuni
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5912

Abstract

The research aims to examine effect of accountability, individual morality, suitability of compensation, internal control and community participation on potential for fraud in managing village funds. The population in this research is aimed at village officials in Playen Distict, Gunung Kidul Regency with a sample of 92 participants. Sampling was done by purposive sampling method. The data use is primary. Analysis research data use multiple linear regression. Based on test results, it shows that the variables of accountability (X1), individual morality (X2), suitability of compensation (X3), internal control (X4) and community participation (X5) have a negative influence on potential for fraud in village fund management (Y).
REFORMASI SISTEM PROMOSI PEGAWAI DI DINAS PENDIDIKAN PROVINSI SUMATERA BARAT Fikra Ridhatul Hasanah; Syamsir, Syamsir; Fira Zulmawati; Giva Ravianda; Putri Maisanda; Putri Wahyuni
Triwikrama: Jurnal Ilmu Sosial Vol. 2 No. 9 (2023): Triwikrama: Jurnal Ilmu Sosial
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.6578/triwikrama.v2i9.1482

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui reformasi sistem promosi pegawai di Dinas Pendidikan Provinsi Sumatera Barat. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, referensi berupa buku dan data-data yang bersifat dokumentasi dari Dinas Pendidikan Provinsi Sumatera Barat. Penelitian ini menghasilkan beberapa temuan di lapangan yang menunjukkan bahwa dalam reformasi sistem promosi pegawai berbasis sistem merit masih ada beberapa masalah, diantaranya ketidakobjektifan penilaian, tidak adanya standar yang jelas dalam sistem promosi dan ketidaksetaraan peluang. Masalah ini disebabkan oleh beberapa hal yaitu: masih kurangnya transparansi dalam proses penilaian, kurangnya informasi dan komunikasi, Budaya organisasi Dinas Provinsi Sumatera Barat yang masih memihak pada salah satu gender, serta kebijakan dan praktik promosi Dinas Pendidikan Provinsi Sumatera Barat tidak memperhatikan aspek kesetaraan gender. Upaya yang dapat dilakukan oleh Dinas Pendidikan Provinsi Sumatera Barat dalam mengatasi masalah reformasi sistem promosi menggunakan merit sistem ini adalah: menerapkan Pedoman sistem merit sesuai dengan Permen PANRB no 40 tahun 2018, meningkatkan pengawasan dan evaluasi, mengembangkan sumber daya manusia dalam kegiatan promosi, melakukan sosialisasi dan edukasi kepada masyarakat bahwa pentingnya promosi pegawai sesuai standar, dan melakukan penguatan budaya organisasi dengan cara mengubah budaya organisasi yang dapat mengancam penerapan sistem merit.
Analysis of Profit Management in Agricultural Companies in the Plantation Sub Sector Listed on the Indonesia Stock Exchange, Through PPH Rates and Tax Planning Putri Wahyuni; Muammar Rinaldi
Outline Journal of Management and Accounting Vol. 2 No. 1 (2023): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v2i1.130

Abstract

This study aims to determine whether the corporate income tax rate and tax planning have a significant effect on earnings management in agricultural companies in the plantation sub-sector listed on the Indonesia Stock Exchange. The population in this study are plantation sub-sector companies listed on the Indonesia Stock Exchange as many as 19 companies. The research sample was 6 companies with purposive sampling technique. The results showed that corporate income tax rates had no significant effect on earnings management in plantation sub-sector companies listed on the Indonesia Stock Exchange, while tax planning had a significant effect on earnings management in plantation sub-sector companies listed on the Indonesia stock exchange. The results of the F test show that the variables of Corporate Income Tax Rate and Tax Planning have a significant effect on Earning Management in plantation sub-sector companies listed on the Indonesia Stock Exchange. The results of the coefficient of determination test indicate that the Earnings Management variable can be explained by the Corporate Income Tax Tariff and Tax Planning variables, while the remaining Earnings Management variables can be explained by other variables not examined in this study such as Leverage and Financial Performance.
The Influence of Tax Sanctions and Service Quality on Compliance with Paying Motor Vehicle Taxes among STIE EKA Prasetya Management Department Students Semester VIII Muammar Rinaldi; Putri Wahyuni
Outline Journal of Management and Accounting Vol. 2 No. 2 (2023): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v2i2.184

Abstract

This research aims to know the effect of Tax Sanction and Service Quality against Compliance of Vehicle Tax Payment partially and simultenously on STIE Eka Prasetya Students Majoring in Management 8th Semester. The population for this research are STIE Eka Prasetya 8th Semester students which is 153 students. The sampling technique used in this research is purposive sampling. By using purposive sampling, a total of 64 students is chosen. The results of the research analysis showed that Tax Sanction and Service Quality has a significant effect on Compliance of Vehicle Tax Payment. F test shows that Tax Sanction and Service Quality has a significant effect on Compliance of Vehicle Tax Payment. The result of determination coefficient (R Square) shows that Compliance of Vehicle Tax payment can be explained by Tax Sanction and Service Quality. As of the remaining can be explained by other variable which is not included on this research such as Tax Knowledge, Taxpayer Awareness, and Taxation Socialization.
Pemetaan Potensi Lahan Pertanian Padi Sawah Berdasarkan Indeks Potensi Lahan di Kabupaten Solok Selatan Putri Wahyuni
Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan Vol. 2 No. 3 (2024): Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/globe.v2i3.374

Abstract

South Solok Regency is one of the areas that lacks information about the potential of agricultural land in South Solok. The purpose of this study is to map the level of land potential based on the land potential index in South Solok Regency. In this study, it uses tiered quantitative research methods. The quantitative method is a method that uses the provision of values and score calculations in each parameter, this study also uses overlay techniques from several maps for produce information which is then analyzed. The result of the study is the level of land potential based on the land potential index in South Solok Regency is divided into four classes, namely appropriate, very appropriate, less appropriate, and not appropriate. Each with an area of the unsuitable land potential index class covering an area of 348098.6985 Ha, a very suitable paddy field potential index covering an area of 6394.84462 Ha, a suitable paddy field potential index covering an area of 3174.27358 Ha, an unsuitable rice field potential index covering an area of 1551.629185 Ha. The potential level of paddy rice agricultural land based on the land potential index in South Solok Regency has two potential classes, namely appropriate and very appropriate. So the potential area of land suitable for paddy rice farming in South Solok Regency covers an area of 26705,855 Ha.
The Influence Of Regional Original Income And Economic Growth On Capital Expenditure In Indonesia During The Digital Era Harini Vita Puteri; Putri Wahyuni; Frenky Situmorang
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 2 (2023): Regional Economics Development and Business Transformation in the Digital Era
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v2i1.110

Abstract

The objective of this research’s to understand and analyze Regional Original Income and Economic Growth significantly affect the Capital Expenditure in Indonesia during the Digital Era. This study uses quantitative data methods and the type of data is secondary data. The population of this study includes all 34 provinces in Indonesia as of 2022. The sample in this study uses a saturated sampling technique, which means that is uses the entire population in this study. Data analysis and testing consist of descriptive statistics, classical assumption test, multiple regression analysis, partial hypothesis testing (T-test), simultaneous hypothesis testing (F test), and coefficient of determination test. The results of this study indicate that Regional Original Income has a partially significant effect on Capital Expenditure with a calculated T count of 6,570 > T-table 2,037. Economic Growth has no partial effect on Capital Expenditure with a calculated T count of 0,293 < T-table 2,037. Regional Original Income and Economic Growth simultaneously have a significant effect on Capital Expenditure with a calculated F count of 21,602 > F-table 3,30 and a regression coefficient value of 58,2%.
The Effect of Financial Behavior and Income Level on Investment Decision in Digital Era Wilson; Frenky Situmorang; Putri Wahyuni
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 2 (2023): Regional Economics Development and Business Transformation in the Digital Era
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v2i1.130

Abstract

This study aims to determine whether financial behavior and income level have a significant effect on investment decisions of STIE Eka Prasetya permanent lecturers. This study uses quantitative data method and the data source is primary data. The population in this study are all permanent lecturers who taught at STIE Eka Prasetya, totaling 33 permanent lecturers. The sample in this study includes all permanent lecturers teaching at STIE Eka Prasetya, using a saturated sampling method. Data analysis and testing consist of validity test, reliability test, descriptive statistics, the classical assumption test, multiple regression analysis, partial hypothesis testing (T test), simultaneous hypothesis testing (F test), and coefficient of determination test (R²). The results of this study indicate that financial behavior has a significant effect on investment decisions with a calculated T-count of 2.113 > T-table of 2.039. Income Level does not have a significant effect on investment decisions with a calculated T-count of 0.821 < T-table of 2.039. Financial behavior and income level have a significant effect on investment decisions with a calculated F-count of 4.569 > F-table of 3.32 and a regression coefficient value of 23.3%.
Analysis of Fintech Payment Gateway and Tax Incentives on the Financial Performance of MSMEs (Case Study On MSMEs in Asia Mega Mas, Medan) Kristy, Carin; Putri Wahyuni; Nurul Afzan Najis
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.250

Abstract

This study aims to determine whether Fintech Payment Gateway and Tax Incentives have a significant effect on the Financial Performance of MSMEs in Asia Mega Mas, Medan. This research uses quantitative data methods and the data source is primary data. The population in this study were all MSMEs located in the Asia Megamas Complex area, totaling 92 MSMEs. The sample of this study amounted to 56 MSMEs obtained by purposive sampling technique. Data analysis and testing consists of validity tests, reliability tests, descriptive statistics, classical assumption tests, multiple regression analysis, partial (t test) and simultaneous (F test) hypothesis testing, and determination coefficient tests. The results showed that the Fintech Payment Gateway had a partially significant effect on the Financial Performance of MSMEs with a tcount value of 2.239> ttable 2.005. Tax Incentives have a partially significant effect on the Financial Performance of MSMEs with a tcount value of 10.424> ttable 2.005. Fintech Payment Gateway and Tax Incentives simultaneously have a significant effect on the Financial Performance of MSMEs with an Fcount value of 153.771> Ftable 3.17 with a regression coefficient value of 85.3%.
The Effect of Good Corporate Governance and Implementation of Green Accounting on Employee Performance at PT Nusamas Jaya Lestari Erni; Putri Wahyuni
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.251

Abstract

The purpose of this study is to determine whether Good Corporate Governance and Green Accounting Implementation have a significant effect on Employee Performance at PT Nusamas Jaya Lestari. This study uses quantitative data methods and the data source is primary data. The population in this study were all permanent employees who worked at PT Nusamas Jaya Lestari as many as 101 employees. The sample in this study were all permanent employees who worked at PT Nusamas Jaya Lestari, totaling 101 respondents using saturated sample data collection techniques. Data analysis and testing consists of validity tests, reliability tests, descriptive statistics, classical assumption tests, multiple linear regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and determination coefficient tests. The results of this study indicate that Good Corporate Governance has a partially significant effect on Employee Performance with a calculated T value of 2,042 > T table 1,984 and a significant value < 0,05, namely with a value of 0,044 < 0,05. Green Accounting has a partially significant effect on Employee Performance with a T value of 3,832 > T table 1,984 and a significant value < 0,05, namely with a value of 0,000 < 0,05. Good Corporate Governance and Green Accounting simultaneously have a significant effect on Employee Performance with an F value of 14,992 > F table 3,09 and a significant value < 0,05, namely with a value of 0,000 < 0,05. The regression coefficient value is 23,4%.
The Effect of ESG Disclosure, Financial Statement Quality and Debt Maturity on Investment Efficiency in Manufacturing Companies Listed on the Indonesia Stock Exchange Cyrene Eugenia Stephanie; Putri Wahyuni
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.252

Abstract

This study aims to determine whether ESG Disclosure, Financial Statement Quality and Debt Maturity have significant effect on Investment Efficiency in manufacturing companies listed on the Indonesia Stock Exchange. This study uses quantitative methods and the data source is secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange, totaling 249 companies. The sample in this research are 16 companies from 2019 – 2023 totaling 80 samples using purposive sampling data collection technique. Data analysis and testing consist of descriptive statistics, classical assumption tests, multiple regression analysis, partial hypothesis testing (T Test) and simultaneous hypothesis testing (F test), and the coefficient of determination test. The results of this study indicate that ESG Disclosure has no effect and is not significant on Investment Efficiency with a T count of 1.825 < T table 1.991 and a significant value of 0.072 > 0.05. The Financial Statement Quality has a partially significant effect on Investment Efficiency with a T count of 3.567 > T table 1.991 and a significant value of 0.001 < 0.05. Debt Maturity has no effect and is not significant on Investment Efficiency with a T count of 1.200 < T table 1.991 and a significant value of 0.234 > 0.05. ESG Disclosure, Financial Statement Quality, and Debt Maturity simultaneously have a significant effect on Investment Efficiency with the value of F count 4.782 > F table 2.72 and a significant value of 0.004 < 0.05. The regression coefficient value is 12.6%.
Co-Authors Achichan Dani Grasella Natasya Adek apriyandi Adyaksana, Rahandhika Ivan Afdhal Afdhal Afni Haryanti Harahap Agus Dahlia Ahmad Habiby Efendi Ahmad Rahmadani Ahmad Wahyudi Zein Airlangga Bramayudha Aldi Prasetyo Alzaber Alzaber Andri Hansaso Nasution Andri Purnama Angelina Anggara Oktaviandi Anggun Miftakhul Jannah Astri wahyuni Awaludin Martin Bayo Harahap Cyrene Eugenia Stephanie Darwin Wijaya Dedy Lazuardi Desi Fitrah Nainggolan Diah Dina Aminata Dinda Maharani Enda Noviyanti Simorangkir Erni Felixcyrus Ganily Fifi Fatmawati Rahayu Fikra Ridhatul Hasanah Fira Zulmawati Fitri Wulan Sari Fitriana Yolanda Giva Ravianda Harini Vita Puteri Haritsah Hammamah Harahap Ibrania Euis Anggie Sianturi Ihdina Gustina Intan Slipilia Irma Rosita Jaya Hardi Juli Arlis Sianturi Khairina Kristy, Carin Lailan Syakira Taufan Laksono Trisnantoro Lilis Marina Angraini Lusmino Basia M. Halim Sahil M. Maulana Hamzah Marwan Romadhon Maulana Afwannur Maurin Dina Mayla Maslakahatun Nisa Mayongki Samudra Permana Mia Nur Sabnah Michelle Mohammad Teguh Pambudi Muammar Rinaldi Muhammad Idris Muhammad Sholeh Anshorie Muhammad Sufyan Tsauri Nadya Nani Kurniasih Ni Ketut Sumarni Nika Pristiya Novia Xelly Yolanda T. Simbolon Nuralam Syamsuddin Nurkarantina Nurul Afzan Najis Oki Candra Pascal Gamaliel Tarigan Pio Rolanda Egisaputra Prima Aulia Prismawiryanti Prismawiryanti Putri Maisanda Putri Ramadani Rafidah RAfidah Rahmad Efendi Rhamayanti, Yuni Risa Lidia Batubara Rizky Pratama Khairullah Rumona Habibah Lubis Ruth L. Sitakar Saragih, Liharman Selfie Gultom Situmorang, Frenky Sofyan Husein Siregar Soni Dharma Syaputra SULASTRI Sumarni Sumarni Susan Grace V Nainggolan Syamsir Syamsir Tampubolon, Michael Yitro Thamrin Thamrin Titania Dwi Ramadani Tri Ning Dian Maula Wahyu Juari Setiawan Wahyu Lestari Utami Wilson Yuliana Nurfadilah Yurni Suasti Zakariya, Novie Andriani Ziyadul Haq Anniami Zulrafli