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All Journal Journal of Economics, Business, & Accountancy Ventura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Accounting Science KACANEGARA Jurnal Pengabdian pada Masyarakat Owner : Riset dan Jurnal Akuntansi International Journal of Financial, Accounting, and Management International Journal of Economics, Business and Accounting Research (IJEBAR) BISEI: Jurnal Bisnis dan Ekonomi Islam JASF (Journal of Accounting and Strategic Finance) Community Development Journal: Jurnal Pengabdian Masyarakat wacana equiliberium (jurnal pemikiran penelitian ekonomi) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Nusantara Science and Technology Proceedings Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Behavioral Accounting Journal Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Economics Development Issues Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Sistem Informasi dan Bisnis Cerdas Journal of Artificial Intelligence and Digital Business Journal of Accounting Research, Organization and Economics (JAROE) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Economics, Business, Accounting & Society Review Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat SENSASI Prosiding Seminar Nasional Indonesia
Sofie Yunida Putri
Universitas Pembangunan Nasional Veteran Jawa Timur
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Disrupsi Profesi Akuntan Di Era Revolusi Industri 4.0 Mahbubah, Istiyanatul; Putri, Sofie Yunida
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 8 No 2 (2020): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2020
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.8.2.73-78

Abstract

This research discusses the disruption of the Accountant Profession in the Era of the Industrial Revolution 4.0, with the aim of analyzing the threats and opportunities of Industrial Revolution 4.0 for the existence of the accountant profession and how to deal with it, in the 4.0 industrial revolution there were very significant changes in various sciences and professions, so that they were able to disrupt the profession. Accountant. This study used a qualitative method with a phenomenological approach, with data collection techniques through semi-structured interviews with both informants. Based on the results of interviews with the two informants, it can be seen that massive use of technology is one of the biggest impacts of disruption. The two informants also expressed the same opinion that the most important thing an accountant must have in the era of the industrial revolution 4.0 at this time is the figure of an accountant who is able to prepare himself to master technology and be ready to face the various changes and technological developments that accompany it.
PENGUNGKAPAN CSR – CORPORATE SOCIAL RESPONSBILTY SEBAGAI UNJUK KINERJA PERUSAHAAN Agustina, Rachma; Putri, Sofie Yunida
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 2 No 01 (2017): Juni
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v2i01.249

Abstract

Abstract Corporate Social Responsibility is a form of corporate social responsibility to the surrounding environment. Every company has different motives related to CSR disclosure. This study presents several literature reviews that focus on the relationship between CSR and financial performance. First, the literature used indicates that CSR has a significant impact on financial performance, so indirectly the company seeks financial performance and viability of a healthy (going concern) through the disclosure of CSR. Second, this study also discloses some studies and literature studies which show that CSR disclosure does not have a significant influence on the financial performance of the company. From the various researches the writer tries to examine whether CSR is a show of financial performance that the management attempt to do to the stakeholders. The results show that not all companies are trying to show the company's financial performance through CSR disclosure, because some companies have implemented CSR disclosure but the disclosure has no impact on the financial performance of the company.Keyword : Corporate Social Responsibilty, Kinerja Keuangan, Literature Review, Tanggung Jawab SosialAbstrak Corporate Social Responsibility merupakan wujud pertanggung jawaban sosial yang dilakukan perusahaan terhadap lingkungan sekitar. Setiap perusahaan memiliki motif berbeda terkait dengan pengungkapan CSR. Penelitian ini menyajikan beberapa tinjauan literatur yang berfokus pada hubungan antara CSR dengan kinerja keuangan. Pertama, literature yang digunakan menunjukkan bahwa CSR memiliki dampak yang signifikan terhadap kinerja keuangan, sehingga secara tidak langsung perusahaan berusaha menunujukkan kinerja keuangan dan kelangsungan hidup perusahaan (going concern) yang sehat melalui pengungkapan CSR. Kedua, penelitian ini juga menengungkapkan beberapa kajian dan studi literature yang menunjukkan bahwa pengungkapan CSR tidak memiliki pengaruh signifikan terhadap kinerja keuangan perusahaan. Dari berbagai penelitian tersebut peneliti berusaha untuk mengkaji apakah CSR merupakan unjuk kinerja keuangan yang berusaha dilakukan oleh pihak manajemen kepada para stakeholder. Hasil penelitian menunjukkan bahwa tidak seluruh perusahaan berusaha menunjukkan kinerja keuangan perusahaannya melalui pengungkapan CSR, sebab sebagian perusahaan telah melaksanakan pengungkapan CSR namun pengungkapan tersebut tidak berdampak pada kinerja keuangan perusahaan .Keyword : Corporate Social Responsibilty, Kinerja Keuangan, Literature Review, Tanggung Jawab Sosial
Efisiensi Biaya Operasional Pada Perusahaan Jasa Kepelabuhan : Analisis Anggaran Pengadaan Barang dan Jasa Cherry Novia Cantika; Sofie Yunida Putri
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 1 (2025): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i1.428

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat efisiensi pengeluaran biaya operasional dengan adanya penyusunan Rencana Anggaran Biaya untuk pengadaan barang dan jasa pada perusahaan jasa kepelabuhan. Jenis penelitian yang digunakan adalah kualitatif dengan metode deskriptif analitis. Data yang digunakan adalah data primer yang didapatkan dari hasil wawancara secara langsung dengan pihak General Affairs dan keuangan, serta data sekunder yang berasal dari Laporan Realisasi Anggaran perusahaan dari bulan Januari sampai dengan Juni tahun 2024. Teknik pengumpulan data menggunakan wawancara, observasi, dan dokumentasi. Teknik analisis pengukuran tingkat efisiensi menggunakan perbandingan antara realisasi anggaran operasional dengan biaya operasional, kemudian hasilnya dikalikan 100%. Hasil penelitian menunjukkan bahwa penyusunan Rencana Anggaran Biaya sangat berpengaruh terhadap efisiensi biaya operasional dalam pengadaan barang dan jasa, hal ini dibuktikan dengan hasil penilaian tingkat efisiensi sebesar 87,66% yang masuk dalam kriteria cukup efisien, artinya perusahaan mampu mengendalikan segala biaya untuk kegiatan operasionalnya. Implikasi dari penelitian ini adalah pentingnya pengelolaan biaya yang efisien dalam mencapai tujuan perusahaan dan sesuai dengan anggaran yang telah ditetapkan.
Analisis Efektivitas dan Efisiensi Penerapan Flexible Roster pada TKBM di Perusahaan Logistik Intan Dewi Maharani; Sofie Yunida Putri
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.579

Abstract

Penelitian ini dilakukan untuk mengukur keberhasilan dan mengkaji efektivitas dan efisiensi dari kebijakan flexible roster yang menjadi isu penting dalam manajemen operasional. Ketentuan flexible roster ini sangat relevan untuk dibahas karena dapat mengupayakan penghematan biaya sekaligus memberikan kesejahteraan bagi pekerja. Penelitian ini dapat membahas aspek-aspek seperti penurunan biaya overhead, peningkatan produktivitas tenaga kerja, dan potensi penghematan biaya lembur sebagai hasil dari penerapan jadwal kerja yang fleksibel. Secara khusus, penelitian ini berusaha untuk menjawab pertanyaan penelitian mengenai alasan dasar mengapa kebijakan flexible roster ini perlu diterapkan. Penelitian ini menggunakan metode kualitatif deskriptif analisis untuk mengumpulkan dan menganalisis data. Hasil penelitian menunjukkan bahwa kebijakan ini kurang mendapat dukungan dari pihak tenaga kerja bongkar muat dan memiliki pengaruh yang kecil pada upaya penghematan biaya. Berdasarkan hasil penelitian, dapat disimpulkan bahwa ketentuan flexible roster masih memerlukan tindakan gap analysis. Temuan ini memiliki implikasi penting untuk menjaga produktivitas pekerja, karena jika dilakukan secara terus menerus, implementasinya akan menjadi tidak efisien. Penelitian ini menyoroti perlunya penelitian lebih lanjut mengenai strategi manajemen operasional untuk meminimalkan biaya logistik.
Effect of Religiosity, Knowledge, Morale, Education, and Ethics on Tax Compliance Sonya Azharani Nugrahani; Sofie Yunida Putri
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1008

Abstract

This study aims to analyze the influence of religiosity, tax knowledge, tax morale, education level, and ethical perceptions of tax evasion on tax compliance among individual taxpayers registered at the Jombang Primary Tax Office (KPP Pratama Jombang). A quantitative approach was employed, with primary data collected through questionnaires from 100 respondents. Data analysis was conducted using Partial Least Square (PLS)-based Structural Equation Modeling (SEM) via SmartPLS 4.0. The results revealed that tax knowledge and tax morale significantly positively affect tax compliance, while ethical perceptions of tax evasion negatively impact compliance. Conversely, religiosity and education level showed no significant effects. These findings suggest that enhancing taxpayers’ understanding of taxation and moral motivation can improve compliance, whereas viewing tax evasion as unethical reduces non-compliant behavior. The study highlights the importance of tax education and ethical awareness campaigns by tax authorities to foster voluntary compliance. The research contributes to the literature by validating the Theory of Planned Behavior (TPB) in the context of Indonesian taxpayer behavior.
Do Tax Strategies and Political Ties Shape Sustainability? Wardhana, Ricko Syahputra Jaya; Putri, Sofie Yunida
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 10 No. 1 (2026): January 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v10i1.1784

Abstract

This study analyzes the effect of tax aggressiveness and political connections on corporate sustainability, with firm size as a moderating variable, using 27 State-Owned Enterprises (SOEs) and Local Government-Owned Enterprises (LGOEs) listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Employing a quantitative approach with panel data regression, tax aggressiveness is measured through CETR, political connections through board affiliation indicators, firm size through total assets, and corporate sustainability through ESG-related disclosure scores. The results show that tax aggressiveness has no significant effect on corporate sustainability, indicating that short-term tax-reduction strategies do not translate into improvements in long-term sustainability performance. In contrast, political connections demonstrate a positive and significant influence on corporate sustainability. This suggests that politically connected firms may gain better access to resources, stronger institutional support, and enhanced legitimacy, thereby improving their sustainability outcomes. Furthermore, firm size does not moderate the relationship between tax aggressiveness and corporate sustainability, nor does it moderate the effect of political connections. This implies that the benefits of political ties persist regardless of organizational scale, and the impact of tax aggressiveness remains consistent across both smaller and larger SOEs/LGOEs. In practice, these findings highlight the importance of state-owned enterprises in strengthening governance structures while leveraging political relationships constructively to enhance sustainability performance. Building transparent collaborations and aligning political support with long-term sustainability goals can help SOEs and LGOEs improve their resilience and public accountability.
Co-Authors Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Agustina, Rachma Akmalia, Elsavira Nurul Aliza Karima Anam, Sahrul Azmiyanti, Rizdina Batara, I Wayan Darma Bayu Rama Laksono Cendana, Arnez Cherry Novia Cantika Dea Amanda Putri Diajeng Salsabila Kautsar Dwi Suhartini Dwi Suhartini Endah Susilowati Erna Sulistyowati Fadhiatus Zahro Fadilah, Aidha Kurnia Wardhani Februeni, Adinda Fitri Haryati, Tantina Indrawati Yuhertiana Intan Dewi Maharani Istiyanatul Mahbubah Iyaza Zumariz Januar, Muhammad Kiki Kirana, Nanda Wahyu Indah Maharani Putri Rabbani Mahbubah, Istiyanatul Maheran Zakaria Marseto Marseto Muslimin Muslimin Nanda Wahyu Indah Kirana Permata, Marchelo Boas Putra, Firman Eka Putri, Mayzura Rahma Aulia Rachman, Deviyanti Sofia Rizdina Azmiyanti Sari Andayani Sari, Nurachma Priyamita Sonya Azharani Nugrahani Tituk Diah Widajantie Tituk Diah Widajantie Tituk Diah Widajantie Wardhana, Ricko Syahputra Jaya