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All Journal Journal of Accounting and Investment Akuisisi : Jurnal Akuntansi JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Jurnal Riset Akuntansi dan Keuangan SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan SOLID Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Pengabdian Pada Masyarakat Jurnal Aplikasi Perpajakan Jurnal Pengabdian Kepada Masyarakat Varied Knowledge Journal PESHUM Income : Digital Business Journal Varied Knowledge Journal
Rini Adriani Auliana
Universitas Bumigora
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Manajemen Laba Untuk Menghindari Penurunan Laba Rini Adriani Auliana; Putri Amalia Wardi; Khairunnisa Khairunnisa
Varied Knowledge Journal Vol. 1 No. 3 (2024): Februari : Varied Knowledge Journal
Publisher : CT. Rajawali media Utama

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

Abstract

This research aims to examine the type of earnings management used to avoid earnings decreases. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. The sampling technique used purposive sampling with a sample size of 102 companies and 408 observations during 4 years. The analysis technique uses multiple linear regression analysis. This research results real earnings management is used by managers to avoid earning decreases. The real earnings management method used by managers to avoid earning decreases is to increase the company's cash flow. Managers in manufacturing companies can increase company’s cash flow by manipulating sales such as giving discounts or extending credit terms.
Penerapan Sistem Informasi UMKM (SI-UM) berbasis web untuk meningkatkan pemasaran dan pengelolaan keuangan sahabat UMKM NTB Latif, Kurniadin Abd; Auliana, Rini Adriani; Hammad, Rifqi
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 4 (2024): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i4.26783

Abstract

Abstrak Sahabat UMKM NTB merupakan salah satu komunitas UMKM yang ada di provinsi Nusa Tenggara Barat. Sahabat UMKM NTB sebagai mitra dalam kegiatan pengabdian ini memiliki anggota lebih dari 50 yang terlibat pada kegiatan tersebut. Permasalahan yang diahadapi oleh mitra adalah permasalahan dalam bidang pemasaran dan pengelolaan keuangan. Solusi yang ditawarkan oleh tim pengabdi adalah penerapan sistem informasi UMKM yang dapat membantu dalam pemasaran dan pengelolaan keuangan. Sehingga tujuan dari kegiatan pengabdian ini adalah membantu mitra dalam menerapkan sistem informasi UMKM yang dapat membantu mitra dalam pemasaran produk UMKM dan juga pengelolaan keuangannya. Metode yang dilakukan dalam kegiatan ini terdiri dari 6 tahapan yaitu sosialisasi, pengembangan sistem infromasi, pelatihan pendapingan, evaluasi dan keberlanjutan program. Hasil dari kegiatan ini adalah berupa penerapan sistem informasi UMKM yang dapat digunakan oleh mitra dalam memabntu mengatasi permasalahan di bidang pemasaran dan pengelolaan keuangan. Kata kunci: sahabat UMKM; pengabdian; sistem informasi umkm; pemasaran; pengelolaan keuangan Abstract Sahabat UMKM NTB is one of the MSME communities in West Nusa Tenggara province. Sahabat UMKM NTB as a partner in this service activity has more than 50 members involved in the activity. The problems faced by partners are problems in marketing and financial management. The solution offered by the service team is the implementation of an MSME information system that can assist in marketing and financial management. So that the purpose of this service activity is to assist partners in implementing MSME information systems that can help partners in marketing MSME products and also managing their finances. The method carried out in this activity consists of six stages, namely socialization, information system development, mentoring training, evaluation and program sustainability. The result of this activity is the implementation of an MSME information system that can be used by partners in overcoming problems in marketing and financial management. Keywords: sahabat UMKM; devotion; MSME information system; marketing; financial management
Pengaruh Keahlian Komite Audit Terhadap Manajemen Laba Pada Bisnis Manufaktur Auliana, Rini Adriani
Income : Digital Business Journal Vol. 3 No. 1 (2025)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/income.v3i1.4834

Abstract

This research aims to examine the influence of audit committee expertise in limiting earnings management to avoid a decrease in profits. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. The sampling technique used purposive sampling and obtained a sample size of 102 companies with 408 observations. The analysis technique uses multiple linear regression analysis. The research results show that accrual and real earnings management is used by managers to avoid a decrease in profits. Earnings management practices can be limited by the expertise of the audit committee. Real earnings management can be limited by the expertise of the audit committee. This research provides empirical evidence of positive accounting theory as well as empirical evidence of agency theory, namely that the thing that can limit real earnings management is the expertise of the audit committee. Investors can be more careful in determining investment decisions. Investors must pay attention to the expertise of the company's audit committee as stated in the company's annual report
The effect of corporate governance on earnings management moderated by political connection Rini Adriani Auliana; Bambang Subroto; Imam Subekti
Journal of Accounting and Investment Vol. 24 No. 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.17390

Abstract

Research aims: This research aims to prove the effect of independent commissioner performance and audit committee expertise on earnings management to avoid earnings decreases and political connections to strengthen independent commissioner performance and audit committee expertise to limit earnings management.Design/Methodology/Approach: The population was manufacturing firms listed on Indonesian Stock Exchange during 2017-2020. The sampling technique used purposive sampling with a sample of 102 firms for four years or 408 observations. Then, hypothesis testing employed multiple regression analysis and hierarchical regression analysis.Research findings: The results showcased that accrual earnings management and abnormal discretionary expenses were used by managers to avoid decreases in earnings. On the other hand, corporate governance, like audit committee expertise, could be used to limit earnings management. While the political connection could strengthen and weaken the effect of independent commissioner performances in limiting earning management, political connections could not strengthen audit committee expertise in limiting real and accrual earnings management.Theoretical contribution/Originality: This research contributes to the political connection and earning management literature and provides empirical evidence of agency theory, positive accounting theory, prospect theory, and resource dependence theory.Practitioner/Policy implication: This research contributes to investors in determining investment decisions.Research limitation/Implication: The limitation of this research is that independent variables only used two components of corporate governance, i.e., the independent commissioner performances and audit committee expertise, so the level of influence of the independent variables on the dependent was small.
Manajemen Laba Untuk Menghindari Penurunan Laba Auliana, Rini Adriani; Wardi, Putri Amalia; Khairunnisa, Khairunnisa
Varied Knowledge Journal Vol. 1 No. 3: Varied Knowledge Journal, February 2024
Publisher : CT. Rajawali media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71094/vkj.v1i3.23

Abstract

This research aims to examine the type of earnings management used to avoid earnings decreases. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. The sampling technique used purposive sampling with a sample size of 102 companies and 408 observations during 4 years. The analysis technique uses multiple linear regression analysis. This research results real earnings management is used by managers to avoid earning decreases. The real earnings management method used by managers to avoid earning decreases is to increase the company's cash flow. Managers in manufacturing companies can increase company’s cash flow by manipulating sales such as giving discounts or extending credit terms.
Pengaruh Keahlian Komite Audit Terhadap Manajemen Laba Pada Bisnis Manufaktur Auliana, Rini Adriani
Income : Digital Business Journal Vol. 3 No. 1 (2025)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/income.v3i1.4834

Abstract

Penelitian ini bertujuan untuk menguji pengaruh keahlian komite audit dalam membatasi manajemen laba untuk menghindari penurunan laba. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama 2017-2020. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh ukuran sampel sebanyak 102 perusahaan dengan 408 observasi. Teknik analisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa manajemen laba akrual dan riil digunakan oleh manajer untuk menghindari penurunan laba. Praktik manajemen laba dapat dibatasi oleh keahlian komite audit. Manajemen laba riil dapat dibatasi oleh keahlian komite audit. Penelitian ini memberikan bukti empiris teori akuntansi positif serta bukti empiris teori keagenan, yaitu bahwa hal yang dapat membatasi manajemen laba riil adalah keahlian komite audit. Investor dapat lebih berhati-hati dalam menentukan keputusan investasi. Investor harus memperhatikan keahlian komite audit perusahaan sebagaimana tercantum dalam laporan tahunan perusahaan.
Koneksi Politik Perusahaan di Indonesia dalam Hubungannya dengan Tindakan Penghindaran Pajak Auliana, Rini Adriani; Herawati Khotmi; Reny Wardiningsih
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 6 No. 2 (2025): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v6i2.5445

Abstract

Penghindaran pajak dilakukan untuk mengurangi beban pajak yang harus dibayarkan oleh perusahaan. Namun penghindaran pajak memberikan kerugian kepada negara  karena jumlah penerimaan pajak yang didapatkan menjadi lebih berkurang dari pada yang semestinya. Perusahaan yang memiliki koneksi politik akan memanfaatkan koneksi politik yang dimilikinya untuk keuntungan perusahaan termasuk menghindarkan kemungkinan hukuman akibat penghindaran pajak serta resiko pemeriksaan pajak yang rendah. Oleh karena itu, koneksi politik menjadi salah satu penyebab penghindaran pajak. Tujuan penelitian ini untuk menguji pengaruh koneksi politik terhadap penghindaran pajak. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan Teknik analisis yaitu analisis regresi linier berganda. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di BEI selama tiga tahun yaitu 2021-2023. Teknik pengambilan sampel menggunakan Teknik purposive sampling, dengan jumlah sampel 92 perusahaan dan total pengamatan selama tiga tahun sejumlah 276 pengamatan. Hasil penelitian menunjukkan penghindaran pajak tidak dipengaruhi oleh koneksi politik. Implikasi dari penelitian ini adalah perlu adanya pemantauan terhadap koneksi politik yang dimiliki oleh personil perusahaan karena meskipun hasil penelitian menunjukkan penghindaran pajak tidak dipengaruhi oleh koneksi politik, namun tetap perlu ada pemantauan agar tidak terjadi over power oleh personil perusahaan yang memiliki koneksi politik sehingga hal ini bisa menyebabkan peluang yang lebih besar untuk melakukan penghindaran pajak agresif.
PENGARUH LABEL HALAL DAN CITRA MEREK TERHADAP KAPUTUSAN PEMBELIAN SEMELOTO Wardi, Putri Amalia; Auliana, Rini Adriani; Ihyani, Layali; Nirwana, Baiq Nadia; Hermanto, Agus
SOLID Vol 14, No 1 (2024)
Publisher : Universitas Teknologi Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35200/solid.v14i1.707

Abstract

Abstract – This research aims to determine the influence of halal labels and brand image on purchasing decisions for Semeloto products. This research was conducted in Mataram City with 100 women in Mataram City who bought and used Semeloto. The data collection method used was a survey with a sampling technique using purposive sampling. The data collection technique uses a questionnaire with data collection tools using a questionnaire whose validity and reliability have been tested. The results of this research show that the halal label has a positive and significant effect on purchasing decisions for Semeloto products and brand image has a positive and significant effect on purchasing decisions for Semeloto products.Keywords: Halal Label, Brand Image, Purchase Decision
PERAN APLIKASI CORETAX DALAM PENGELOLAAN PERUBAHAN STATUS WAJIB PAJAK PADA PROSES BISNIS REGISTRASI DI KPP PRATAMA MATARAM TIMUR Wardiningsih, Reny; Arfiani Ramadhan, Mentari; Adriani Auliana, Rini
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.442

Abstract

Changes in taxpayer status constitute an essential component of tax administration, as they directly affect the accuracy of taxpayer data and the quality of tax services. This study aims to analyze the role of the Coretax application in managing taxpayer status changes within the Registration Business Process at the East Mataram Primary Tax Office (KPP Pratama Mataram Timur). Coretax is an information system developed by the Directorate General of Taxes to support the automation and integration of tax administration processes, including taxpayer registration and data updates. This research employs a qualitative descriptive method, with data collected through observation, interviews with tax office personnel, and documentation studies. The results indicate that Coretax plays a strategic role in accelerating taxpayer data modification processes, enhancing information accuracy, and promoting transparency and accountability in service delivery. The system effectively minimizes manual errors and shortens service processing time, thereby improving the efficiency of registration officers’ workflow. Nonetheless, several challenges remain, including system capacity limitations, network disruptions, and the need to strengthen human resource competencies to optimize the use of system features. Overall, the application of Coretax has been shown to make a positive contribution to improving the quality of taxpayer registration processes at the East Mataram Tax Office. This study recommends improving technological infrastructure and providing technical training for personnel to maximize the comprehensive utilization of the Coretax system.
PENGARUH GOOD GOVERNANCE, MOTIVASI, DAN EDUKASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN (PBB) DI LOMBOK TIMUR Herawati, Herawati Khotmi; Yuli Astini; Rini Adriani Auliana; Agus Khazin Fauzi
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.109

Abstract

Penelitian bertujuan untuk menguji pengaruh impelementasi good governance terhadap kepatuhan wajib Pajak, menguji pengaruh edukasi perpajakan terhadap kepatuhan wajib pajak, menguji pengaruh motivasi terhadap kepatuhan wajib pajak. Populasi dalam penelitian ini yaitu reponden atau wajib pajak PBB yang berada diwilayah Lombok Timur. Sampel penelitian wajib pajak PBB yang berada di kecamatan Labuan Haji dengan jumlah responden sebanyak 150 responden. Metode analisis data dalam menguji hipotesis dengan menggunakan smart PLS 4. Hasil penelitian menunjukkan hipotesis pertama implementasi good governance berpengaruh terhadap kepatuhan wajib Pajak Bumi dan Bangunan. Hipotesis kedua Edukasi Perpajakan tidak berpengaruh terhadap kepatuhan wajib Pajak Bumi dan Bangunan. Hipotesis ketiga Motivasi Wajib Pajak berpengaruh terhadap kepatuhan wajib Pajak Bumi dan Bangunan. Adapun saran bagi pemerintah yaitu diperlukan ada sosialisasi atau dengan kata lain sosialisasi perlu diperbaiki. Edukasi harus lebih praktis, interaktif, dan berbasis kebutuhan lokal, bukan sekadar formalitas. Sedangkan saran bagi peneliti berikutnya dapat menambahkan variabel seperti trust (kepercayaan pada pemerintah), persepsi keadilan, atau kemudahan sistem.
Co-Authors Agus Hermanto Amalia Wardi, Putri Ambang Lestari, Ayu Arfiani Ramadhan, Mentari Arie Cahyani Astini, Yuli Baiq Dinda Puspita Ayu Baiq Nadia Nirwana Bambang Subroto Bukran Bukran Endang Sri Andayani Fauzi, Agus Khazin Febria Nurmelia Marlina Hammad, Rifqi Herawati, Herawati Khotmi Hilendri, Baiq Anggun I Nyoman Switrayana Ikang Murapi Imam Subekti Khairunnisa Khairunnisa Khairunnisa khairunnisa Khotmi, Herawati Kurniadin Abd Latif Layali Ihyani M. Chothibul Umam Assa’ady Mohammad Ziad Anwar Muhamad Wisnu Alfiansyah Muhlisin Muhlisin Putri Amalia Wardi Rizal Ramdani Siti Fatimah Suparlan . Susilo Talidobel Wardi, Putri Amalia Wardiningsih, Reny