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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Nusantara Science and Technology Proceedings EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Atestasi : Jurnal Ilmiah Akuntansi
Hidajat, Sjarief
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The Effect of Corporate Governance on Investor Reaction in Mediation of Internet Financial Reporting Puspaningrum, Faluthia Fitri; Priono, Hero; Sulistyowati, Erna; Muslimin; Hidajat, Sjarief
Nusantara Science and Technology Proceedings 3rd Economics, Business, and Government Challenges 2020
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1308

Abstract

Internet Financial Reporting can help investors more quickly access company information as a basis for decision making. The sooner the information will make it easier for investors to react. Investor's reaction to information is indicated by a reaction to information that is valuable to investors, both good news or bad news. Corporate governance has developed as a reaction to various corporate failures as a result of bad corporate governance, so that information about corporate governance in the company can cause investor reactions, because the good or bad implementation of corporate governance in the company is one of the factors in decision makings, especially in investing in a company. This study aims to analyze and prove the effect of corporate governance on investor reaction mediated by internet financial reporting. The method used in this research is the quantitative method. The object of research used is companies included in Indonesia's Corporate Governance in collaboration with SWA magazine for the period 2013 - 2017. The population in this study is ninety-nine companies that are included in the Indonesian of Corporate Governance in collaboration with SWA magazine for the period of 2013 - 2017. To determine the research sample, the probability sampling method is used. The samples in this study were eight companies that were included in the Indonesia Most Trusted Company ranking in Indonesia's list of Corporate Governance in collaboration with SWA magazine for the period 2013-2017. Data collection techniques used were secondary data collection techniques, namely data obtained indirectly by studying documents related to research. Secondary data in the form of data on company financial statements included in Indonesia's of Corporate Governance in collaboration with SWA magazine for the period 2013 - 2017 published on the official website of the IDX. The analytical method used is Partial Least Square (PLS) which is assisted with Warp PLS 6.0 software. The results showed that Corporate Governance does not affect Internet Financial Reporting; Corporate Governance does not affect Investor Reaction; Internet Financial Reporting affect Investor Reaction, and Internet Financial Reporting does not mediate Corporate Governance to Investor Reactions.
Analisis Pemenuhan Kapabilitas Aparat Pengawasan Intern Pemerintah Level 3 pada Inspektorat Provinsi Kepulauan Bangka Belitung Susanto, Andhika Putra; Hidajat, Sjarief
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.37911

Abstract

This study aims to identify the capabilities of the Government Internal Supervisory Apparatus (APIP) in Inspectorate of Bangka Belitung Island Province based on the Internal Audit Capability Model (IA-CM). This research uses a qualitative research referring to IA-CM framework for assessment of internal audit capability in Inspectorate of Bangka Belitung Island Province. The research data collection method uses document review, literature review, and interview. The focus of this research is the capability of APIP carried out on each KPA in each Element (Element 1 to Element 6) which is in Level 2 (Infrastructure) and Level 3 (Integrated) by using IA-CM. The results of this study indicate that the capability level of APIP in Inspectorate of Bangka Belitung Island Province is currently at level 3 (integrated). In each element, all relevant audit policies, processes and procedures are defined, implemented and integrated.  
Pengaruh Penerapan E-Filing Dan E-Billing Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Pemahaman Perpajakan Dan Preferensi Risiko Wajib Pajak Sebagai Variabel Moderating (Studi Kasus Pada Kpp Pratama Surabaya Sawahan) Novimilldwiningrum, Helena; Hidajat, Sjarief
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.38006

Abstract

This study aims to determine the effect of the implementation of E-filing and E-billing on Individual Taxpayer Compliance with Tax Understanding and Taxpayer Risk Preferences as Moderating Variables (Case Study at KPP Pratama Surabaya Sawahan). The population in this study were all individual taxpayers registered at KPP Pratama Surabaya Sawahan in 2020, which were 96,380 people. The sampling technique used is the non-probability sampling method, convenience sampling technique, with a total sample of 399 samples which are the number of effective individual taxpayers and non-effective individual taxpayers. because this research focuses on effective individual taxpayers. Data collection techniques using closed questionnaires. The data analysis technique in this study uses moderated regression analysis (MRA). The results showed that the implementation of e-filing and e-billing had a positive effect on Individual Taxpayer Compliance (Sig. 0.000 < 0.05). And understanding of taxation as a moderating variable strengthens the relationship between the application of e-filing and e-billing to individual taxpayer compliance with a negative coefficient with Sig. 0.000 < 0.05. And Risk Preference as a moderating variable strengthens the relationship between the implementation of e-filing and e-billing on Individual Taxpayer Compliance with a positive coefficient direction with Sig. 0.000 < 0.05.  
Pengaruh Economic Value Added Dan Profitabilitas Terhadap Return Saham Pada Perusahaan LQ-45 Tahun 2018-2022 Ridwan, Muhammad; Hidajat, Sjarief
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 4 No. 3 (2024): Mei 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/embiss.v4i3.298

Abstract

This study aims to examine the effect of Economic Value Added and Profitability on Stock Returns in LQ-45 Companies in the Indonesia Stock Exchange from 2018 to 2022. This research is of a descriptive type with an associative quantitative approach. The research sample was selected using a purposive sampling technique from a total population of 73 companies, resulting in 23 companies being obtained. The results of this study indicate that Economic Value Added is able to provide a positive effect on Stock Returns, and Profitability is able to provide a positive effect on Stock Returns.
PENGARUH LITERASI KEUANGAN, LINGKUNGAN SOSIAL, DAN PERENCANAAN KEUANGAN TERHADAP PERILAKU KONSUMTIF PADA MAHASISWA PENGGUNA GENSHIN IMPACT Ristanti, Novi; Hidajat, Sjarief
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12902

Abstract

Penelitian ini dilaksanakan dengan tujuan untuk mengkaji pengaruh literasi keuangan, lingkungan sosial, dan perencanaan keuangan terhadap perilaku konsumtif pada mahasiswa pengguna game Genshin Impact. Penelitian ini termasuk dalam jenis penelitian kuantitatif dan penentuan sampel dilakukan dengan purposive sampling. Data primer yang digunakan didapatkan dengan menyebar kuesioner secara daring. Analisis data dilakukan menggunakan perangkat lunak SPSS 29, dengan jumlah responden sebanyak 100 mahasiswa. Hasil regresi linier berganda menunjukkan adanya pengaruh positif yang signifikan dari literasi keuangan terhadap perilaku konsumtif. Hasil yang sama juga terjadi pada variabel lingkungan sosial yang memiliki pengaruh positif yang signifikan terhadap perilaku konsumtif. Sementara itu, perencanaan keuangan menunjukkan pengaruh negatif yang tidak signifikan terhadap perilaku konsumtif.
Analisis Kepatuhan Asersi Partai Politik X terkait Laporan Penerimaan dan Pengeluaran Dana Kampanye atas Audit Laporan Dana Kampanye Pemilu Legislatif 2024 (Studi Kasus pada KAP LMR) Rafiudin, Mohammad Mirza; Hidajat, Sjarief
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to analyze the compliance of assertions from Political Party X related to the Campaign Fund Receipt and Expenditure Report on the audit of the 2024 legislative election campaign fund report conducted by KAP Luthfi Muhammad & Rekan. The research methodology used is a qualitative approach, utilizing primary data collected through interview procedures and secondary data obtained through documentation techniques. The scope of this research focuses on analyzing the compliance of assertions in the Campaign Fund Receipt and Expenditure Report (LPPDK) with campaign finance regulations, namely Peraturan KPU No. 18 Tahun 2023. The results of this study indicate that, of the 8 assertions contained in the LPPDK, assertion 1 regarding the content of LPPDK information is the assertion with the highest percentage violated by 7 districts/cities from Political Party X, which is 23% and there is 1 district/city that does not report LPPDK so that it is declared non-compliant with all LPPDK assertions. Then, the assertions with the lowest percentage that were violated by the district/city of Political Party X were assertion 6 regarding the limitation/suitability of donations and assertion 7 regarding prohibited donations.
Pengaruh Partisipasi, Transparansi dan Akuntabilitas terhadap Kinerja Keuangan Instansi Publik Amelia, Hilda Lisa; Hidajat, Sjarief
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1699

Abstract

Tujuan: Penelitian ini bertujuan untuk mengevaluasi pengaruh partisipasi, transparansi, dan akuntabilitas terhadap kinerja keuangan pada instansi pelayanan publik. Penelitian ini menekankan pentingnya penerapan prinsip good governance dalam meningkatkan pengelolaan keuangan publik, khususnya pada institusi pemerintah daerah. Desain Penelitian dan Metodologi: Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis Structural Equation Modeling berbasis Partial Least Square (SEM-PLS). Data diperoleh melalui penyebaran kuesioner terstruktur kepada pegawai dari tiga instansi yang berlokasi di Mall Pelayanan Publik Siola Kota Surabaya, yaitu DINKOPUMDAG, DISBUDPORAPAR, dan DPMPTSP. Penelitian ini menganalisis hubungan antara variabel tata kelola dan kinerja keuangan menggunakan indikator kinerja sektor publik. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa partisipasi, transparansi, dan akuntabilitas berpengaruh positif dan signifikan terhadap kinerja keuangan. Temuan ini menegaskan bahwa keterlibatan publik, keterbukaan informasi, dan akuntabilitas institusi berperan penting dalam mendorong kinerja keuangan pemerintah daerah. Implikasi: Penelitian ini mendorong penguatan praktik tata kelola berbasis kinerja dengan meningkatkan partisipasi masyarakat, akses terhadap informasi, dan sistem akuntabilitas. Temuan ini memberikan kontribusi praktis bagi pembuat kebijakan dan manajer sektor publik dalam mengoptimalkan kerangka tata kelola keuangan.
Co-Authors Amelia, Hilda Lisa Erna Sulistyowati Hero Priono, Hero Muhammad Ridwan Muslimin Novimilldwiningrum, Helena Puspaningrum, Faluthia Fitri Rafiudin, Mohammad Mirza Ristanti, Novi Susanto, Andhika Putra