Article Per Year (5 Year)
p-Index From 2021 - 2026
2.94
P-Index
This Author published in this journals
All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Akuntansi dan Keuangan Rahmatan Lil’alamin Journal of Community Services (RLA) PERDULI: Jurnal Pengabdian kepada Masyarakat Research Trend in Technology and Management Riset Ilmu Manajemen Bisnis dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi, Perpajakan dan Auditing Akuntansi Pajak dan Kebijakan Ekonomi Digital PENG: Jurnal Ekonomi dan Manajemen Ekopedia: Jurnal Ilmiah Ekonomi Indonesia Economic Journal
Hera Khairunnisa
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
Pengaruh Kondisi Keuangan dan Kondisi Pajak terhadap Cost of Debt Merdhania Khusumaningrum; Nuramalia Hasanah; Hera Khairunnisa
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.2002

Abstract

This study analyzes the effect of financial conditions and tax conditions on the cost of debt. The financial conditions in this study are firm size, capital structure, and profitability. The tax conditions in this study are tax avoidance and tax risk. The analysis technique used in this study is panel data regression analysis and processed using EViews version 13. The population in this study were Hotel, Restaurant and Tourism industry companies for the 2018-2022 period which were selected using the purposive sampling method and a sample of 135 was obtained over 5 years. The results of this study shows that firm size has an effect on the cost of debt. Meanwhile, capital structure, profitability, tax avoidance and tax risk have no effect on the cost of debt.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA BUSINESS CENTER YAYASAN PERGURUAN DAARUSSALAAM JAGAKARSA Naeda Shifa Silvia; Etty Gurendrawati; Hera Khairunnisa
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9402

Abstract

Berdasarkan penelitian yang dilakukan pada Business Center (BC) Yayasan Perguruan Daarussalaam Jagakarsa, ditemukan bahwa sistem akuntansi yang diterapkan belum memanfaatkan teknologi digital dalam proses pencatatan transaksi penerimaan dan pengeluaran kas. Berdasarkan penelitian tersebut, peneliti merancang sebuah aplikasi berbasis Microsoft Excel yang disesuaikan dengan kebutuhan organisasi guna mendukung kelancaran aktivitas operasional. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, serta memanfaatkan data primer dan sekunder dalam pengumpulan data. Pengembangan sistem dilakukan dengan metode System Development Life Cycle (SDLC) model waterfall. Hasil penelitian menunjukkan bahwa sistem akuntansi masih menggunakan buku besar folio yang rentan terhadap kesalahan pencatatan dan ketidaksesuaian data. Selain itu, pengelola BC merasa kesulitan dalam pembukuan akuntansi karena tidak memiliki latar belakang akuntansi dan tidak mendapatkan pelatihan di bidang tersebut. Oleh karena itu, peneliti memberikan solusi berupa rancangan sistem informasi akuntansi penerimaan dan pengeluaran kas berbasis Microsoft Excel yang telah terotomatisasi. Penerapan sistem ini mampu meningkatkan efisiensi, meminimalisasi kesalahan pencatatan, serta memperkuat akuntabilitas dan transparansi dalam pengelolaan kas sebagai bentuk pertanggungjawaban kepada pihak yayasan.
Faktor-Faktor yang Memengaruhi Niat Mahasiswa Akuntansi UNJ dalam Menggunakan Fintech Syariah Daffa Nur Arkan; Nuramalia Hasanah; Hera Khairunnisa
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/vkawv411

Abstract

This study aims to analyze the factors affecting the intention of UNJ Accounting students to use sharia fintech. The method used is quantitative with a survey instruments of 160 UNJ Accounting students who have taken Sharia Accounting courses. Sampling for research using non probability sampling technique with saturated sampling technique, where the population is sampled. The data analysis technique used Structural Equation Modeling Partial Least Square (SEM-PLS). The research findings prove that perceived ease of use, perceived usefulness, subjective norms, sharia compliance, and sharia financial literacy affect the intention to use sharia fintech. This provides theoretical implications that the integration of technological, social, and religious factors can explain the intention to use sharia fintech, as well as practical implications for service providers to present applications that are easy to use, educational, and in accordance with sharia principles to increase the intention of the younger generation.
Analisis Determinan Tax Avoidance pada Perusahaan Sub-Sektor Minyak, Gas, dan Batu Bara Jessica Firda Aulia; Nuramalia Hasanah; Hera Khairunnisa
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/p90nnd43

Abstract

This study is a quantitative study that aims to examine and analyze the influence of capital intensity, thin capitalization, foreign ownership, and audit committees on tax avoidance. The data used in this study is secondary data obtained from the financial reports of companies in the energy sector, specifically the oil, gas, and coal sub-sectors, listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The sample selection was conducted using purposive sampling based on specific criteria, resulting in a total of 38 company samples. Hypothesis testing was conducted using panel data regression analysis, with the support of EViews 13 software. The results of the analysis indicate that capital intensity and thin capitalization have a significant effect on tax avoidance. In contrast, foreign ownership and the audit committee do not have a significant effect on tax avoidance.
Analisis Pengaruh Green Accounting, Sales Growth, dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2023 Andi Almaira Ardiansyah; Adam Zakaria; Hera Khairunnisa
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/e99bdt17

Abstract

This study aims to provide empirical evidence on the influence of green accounting, sales growth, and good corporate governance on the financial performance of energy companies in Indonesia. Financial performance is measured using Return on Equity (ROE). The study employs a quantitative method using secondary data sources obtained from companies annual reports and sustainability reports. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. A total of 120 observation sample were selected using purposive sampling and analyzed using panel data regression analysis with EViews 13 software. The results show that sales growth has a positive and significant effect on financial performance, while green accounting and good corporate governance do not have a significant effect on financial performance.
Pengaruh Penerapan Mekanisme Good Corporate Governance Terhadap Indikasi Kecurangan Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Fadisa Talitha Sahda; Marsellisa Nindito; Hera Khairunnisa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.05

Abstract

The purpose of this study is to examine how indicators of financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the years 2021–2023 are impacted by the frequency of audit committee meetings, the percentage of independent board of commissioners, managerial ownership, institutional ownership, and gender diversity. Using a quantitative method and purposive sampling strategy, this research employs secondary data from company financial statements and annual reports. During the study period, 210 observation data points or 70 firms were acquired as samples. Using IBM SPSS Version 29 software, logistic regression analysis was the data analysis method employed in this research. The study's findings demonstrate that indicators of financial statement fraud are significantly impacted negatively by managerial and institutional ownership. In the meanwhile, signs of financial statement fraud are positively and negligibly impacted by the gender diversity and the proportion of the board of commissioners.
Analisis Penerimaan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor di Provinsi DKI Jakarta Tahun 2019-2023 Masnita Sari; Hera Khairunnisa; Dwi Handarini
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/4yg5db04

Abstract

Indonesia sebagai negara kesatuan terdiri dari berbagai provinsi, kota, dan kabupaten yang memiliki peran strategis dalam pembangunan nasional. Luasnya wilayah serta beragamnya karakteristik daerah menimbulkan tantangan dalam mewujudkan pemerintahan yang efektif dan merata. Untuk menjawab tantangan tersebut, pemerintah menerapkan kebijakan otonomi daerah melalui Undang-Undang Nomor 23 Tahun 2014, yang bertujuan mendorong kemandirian daerah, peningkatan layanan publik, serta optimalisasi potensi lokal. Keberhasilan pelaksanaan otonomi daerah salah satunya dapat diukur melalui Pendapatan Asli Daerah (PAD), dengan pajak daerah sebagai komponen utama. Pajak ini merupakan kewajiban masyarakat yang hasilnya digunakan untuk kesejahteraan daerah, sebagaimana diatur dalam Undang-Undang Nomor 28 Tahun 2009. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus yang dilaksanakan di Badan Pendapatan Daerah (Bapenda) Provinsi DKI Jakarta. Fokus penelitian adalah menganalisis efektivitas penerimaan Pajak Kendaraan Bermotor (PKB) dan Bea Balik Nama Kendaraan Bermotor (BBNKB) pada periode 2019–2023. Hasil penelitian menunjukkan bahwa secara umum penerimaan PKB dan BBNKB tergolong efektif hingga sangat efektif. Jakarta Selatan menjadi wilayah dengan kontribusi terbesar, baik untuk PKB (43%) maupun BBNKB (26%). Meski pandemi COVID-19 menyebabkan penurunan pada 2020, kondisi ini membaik berkat digitalisasi layanan, insentif fiskal, serta kerja sama lintas lembaga. Kendala seperti keterlambatan balik nama kendaraan, data yang belum mutakhir, dan tunggakan pajak masih terjadi. Namun, langkah strategis yang dilakukan Bapenda berhasil meningkatkan kepatuhan wajib pajak serta menjaga stabilitas penerimaan daerah.  
Analisis Akuntabilitas Penyaluran Dana Bantuan Sosial pada Pemerintah Provinsi DKI Jakarta Aulia Azzahra; Ayatulloh Michael Musyaffi; Hera Khairunnisa
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/rn7bb605

Abstract

This study analyzes the accountability of social assistance fund distribution by the Provincial Government of DKI Jakarta. The background of this research is the 2023 audit findings from the Audit Board of the Republic of Indonesia (BPK RI), which revealed that social assistance funds were distributed to 5,623 recipients who did not meet the eligibility criteria. The purpose of this study is to understand the practice of accountability and to conduct a SWOT analysis related to accountability in the distribution of social assistance. This research uses a qualitative approach with a case study method. Primary data were collected through interviews with informants from the Social Affairs Office, the Education Office, the Inspectorate of DKI Jakarta Province, and representatives of social assistance beneficiaries. Secondary data were obtained from official documents such as audit reports from BPK RI and relevant regulations. The data were analyzed using Jonathan Koppell’s five dimensions of accountability theory and SWOT analysis. The results of the study show that the practice of accountability in the distribution of social assistance funds by the Provincial Government of DKI Jakarta is in line with the theory of public accountability. However, challenges remain, including data mismatches due to non-real-time updates and suboptimal responses to public complaints. This indicates the need to strengthen integrated data systems, increase public understanding of the importance of updating personal data, and improve coordination among relevant parties to ensure that the assistance is accurately targeted and properly accounted for.
Penyusunan Rancangan Standar Operasional Prosedur (SOP) Mekanisme Uang Persediaan (UP) pada Sekretariat Kementerian Kependudukan dan Pembangunan Keluarga/BKKBN Nabila Eka Fitriani; Hera Khairunnisa; Ratna Anggraini
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/3ncghd03

Abstract

This study selected the Secretariat of the Ministry of Population and Family Development/National Population and Family Planning Board (Kemendukbangga/BKKBN) as the research site because no Standard Operating Procedure (SOP) governing Cash Advance Mechanism currently exists within its operations. The absence of such an SOP may compromise the integrity of state finances and increase financial risks, including administrative errors and other irregularities. Therefore, this research aims to develop a systematic, clear, and regulation-compliant draft SOP for Cash Advance and Revolving Cash Advance requests within the Secretariat of the Ministry of Population and Family Development/BKKBN. Additionally, the study seeks to obtain validation of the developed SOP draft. Developing this SOP draft is crucial as it will serve as a practical guideline for employees in carrying out their duties, thereby supporting the achievement of government objectives and targets. The study employed a qualitative descriptive method, complemented by the ADDIE (Analysis, Design, Development, Impelementation, and Evaluation) model to ensure the resulting output is both approriate and practical. Data were collected through observation, interviews, and documentation. The research produced a draft SOP for the Cash Advance mechanism, specifically covering Cash Advance and Revolving of Cash Advance procedures. This draft was developed in accordance with the provisions of the Minister of Finance Regulation No. 62 of 2023 on Budget Planning, Budget Implementation, and Financial Accounting and Reporting, as amended by PMK No. 107 of 2024. The draft SOP was validated by an informant who serves as a functional treasury officer at the working unit, confirming that the SOP is valid, compliant with appicable regulations, and aligned with the unit’s operational needs.  
Analysis of Factors Influencing the Compliance of Motor Vehicle Taxpayer at Samsat Depok 1 Nazzala Yunika Nurrizqi; Tresno Eka Jaya; Hera Khairunnisa
Research Trend in Technology and Management Vol. 3 No. 4 (2025): Research Trend in Technology and Management
Publisher : RTTM

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

Abstract

This research is motivated by the significant role of motor vehicle tax as one of the main sources of regional revenue. However, the compliance level of motor vehicle taxpayers remains a significant challenge that requires further research. This research aims to analyze the factors that influence the compliance of motor vehicle taxpayers registered at the Samsat Office of Depok City 1. This research adopts a quantitative approach, with data collected by distributing questionnaires to 150 respondents selected using a convenience sampling technique. The data were analyzed using multiple linear regression with SPSS 26. The results showed that taxpayer awareness, tax service quality, and tax sanctions had a positive effect on the compliance of motor vehicle taxpayer. Meanwhile, subjective norms have a negative effect on the compliance of motor vehicle taxpayer. This research contributes by providing empirical evidence regarding the factors that can influence the compliance of motor vehicle taxpayers. The results of this study can be used as a consideration in formulating policies that can enhance the compliance of motor vehicle taxpayers at the Samsat Office of Depok City 1.
Co-Authors Andi Almaira Ardiansyah Anggi Novia Fitriani Anisa Putri Isnaini Aulia Azzahra Charlie Albert Lasuin CHOIRUL ANWAR Cindy Agustina Daffa Nur Arkan Destria Kurnianti Dwi Handarini Etty Gurendrawati Etty Gurendrawati, Etty Fadisa Talitha Sahda Fauziah Zamifa Hermania Putri Dwi Yulianty I Gusti Ketut Agung Ulupui Jessica Firda Aulia Karuniana Dianta Arfiando Sebayang Maharani, Adillah Marsellisa Nindito Marsofiyati Marsofiyati Masnita Sari Merdhania Khusumaningrum Mohd Hasimi Yaacob Muhammad Edo Suryawan Siregar MUHAMMAD YUSUF Mundhiharno Musyaffi, Ayatulloh Michael Nabila Eka Fitriani Nadya Salwa Nurohmah Naeda Shifa Silvia Nasution, Hafifah Nazzala Yunika Nurrizqi Nuramalia Hasanah Ratna Anggraini Rida Prihatni Saparuddin Mukhtar Shandy Aditya Shifa Aurillya Tania Angela Tresno Eka Jaya Wahono, Puji Zairin, Gentiga Muhammad Zakaria, Adam