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All Journal Develop International Journal Of Science, Technology & Management (IJSTM) Journal of Management and Social Sciences Basic and Applied Accounting Research Journal Gudang Jurnal Multidisiplin Ilmu
Erry Setiawan
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Analysis of Internal Controls, Individual Morality and Information Asymmetry Against Fraud Tendencies At PT. Ambassador Mayanksari in Surabaya Dwi Dewianawati; Erry Setiawan; Darmayanti, Novi
Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.02.07

Abstract

This study aims to examine the influence of internal control, individual morality, and information asymmetry on the tendency of fraud in PT. Ambassador Mayanksari located in Surabaya. Fraud is a serious problem because it can harm a company both financially and reputationally. In this study, a quantitative approach was used with a survey method involving 57 respondents, who were employees of PT. Ambassador Mayanksari. The collected data was analyzed using multiple linear regression techniques to identify the relationship between independent and dependent variables. The findings show that all three variables—internal control, individual morality, and information asymmetry—together exert a significant influence on fraud propensity. Separately, internal control has been proven to have a positive influence on fraud tendencies. The same is true for individual morality and information asymmetry, both of which have a significant impact on the occurrence of fraud. This study suggests that the implementation of good internal control, the improvement of individual morality, and the reduction of information asymmetry can play an important role in reducing the potential for fraud in companies.
ANALISA BIAYA BAHAN BAKU DAN BIAYA DISTRIBUSI TERHADAP PENDAPATAN PADA PT ATM DI GRESIK Dewianawati, Dwi; Erry Setiawan; Sari Rahayu
Develop Vol 9 No 1 (2025): Maret 2025
Publisher : Universitas Dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/dev.v9i1.9584

Abstract

Sebagian besar para pengusaha akan mempunyai tujuan untuk mendapatkan pendapatan yang akan diterimannya dari hasil penjualan baik barang maupun jasa secara maksimal, dan mempertahankan atau bahkan berusaha untuk dapat meningkatkannya untuk jangka waktu yang lama. Tujuan ini dapat direalisir apabila penjualan dapat dilaksanakan seperti yang sudah direncanakan, akan tetapi hal ini tidak berarti bahwa hasil penjualan dari barang ataupun jasa yang terjual selalu menghasilkan laba. Hal ini dikarnakan hasil penjualan yang diperoleh tidak selalu sesuai dengan harapan, tetapi agar perusahaan dapat terus berjalan dengan baik maka sebaiknya hal tersebut dapat diminimalisir atau bahkan dihindari karena pada dasarnya laba yang diperoleh dari hasil penjualan akan digunakan untuk pengembangan perusahaan baik dalam segi kualita maupun kuantitas pada perusaahaan tersebut. Dengan adanya latar belakang tersebut, penulis mengidentifikasi masalah yang ada sebagai berikut : sejauh mana Pengaruh Biaya Bahan Baku dan Biaya Distribusi Secara Parsial Terhadap Pendapatan PT ATM Gresik. Dan sejauh mana Pengaruh Biaya Bahan Baku dan Biaya Distribusi Secara Simultan Terhadap Pendapatan PT ATM Gresik. Serta Variabel Manakah Yang Berpengaruh Dominan Terhadap Pendapatan PT ATM Gresik. Berdasarkan hasil uji t, nilai t hitung untuk X1 (biaya bahan baku) adalah 6,594 dan untuk X2 (biaya distribusi) adalah 54,594, artinya secara parsial biaya bahan baku dan biaya distribusi memiliki pengaruh yang positif dan signifikan terhadap pendapatan pada PT ATM Gresik. Berdasarkan hasi uji F diperoleh nilai Fhitung sebesar 5201,466, sedangkan Ftabel 163, artinya secara bersama-sama biaya bahan baku dan biaya distribusi memiliki pengaruh yang signifikan terhadap pendapatan pada PT ATM Gresik. Dari tabel dapat dibaca R square (R2) adalah 93,12 Artinya sebesar 93,3% dipengaruhi oleh variabel biaya bahan baku dan biaya distribusi sedangkan sisanya sebesar 6,6% dipengaruhi oleh faktor lain. Standard error of the estimate merupakan kesalahan standar dari penaksiran 875. Berdasarkan hasil uji regresi linier berganda maka diperoleh persamaan regresi Y= 731,112 +2955,669 X1 + 38,889 X2 . variabel yang paling dominan yaitu biaya bahan baku sebesar 2955,669 (X1) terhadap pendapatan pada PT ATM Gresik. Dari kesimpulan pertama kami dapat memberi saran bahwa biaya bahan baku dan biaya distribusi sebaiknya dipertahankan, kalau bisa ditingkatkan lagi agar pendapatan semakin meningkat. Kegiatan biaya bahan baku dan biaya distribusi sangat berkaitan erat dengan pendapatan, maka pelaksanaan biaya bahan baku dan biaya distribusi hendaknya mendapat perhatian yang lebih yaitu dengan meningkatkan frekuensi kegiatan biaya bahan baku dan biaya distribusi agar pendapatan juga menjadi semakin meningkat. Untuk biaya bahan baku dan biaya distribusi harus dipertahankan lagi kalau bisa lebih ditingkatkan lagi dengan jalan jangan tergantung pada satu model atau satu tema/ cara distribusi saja melainkan harus dikombinasikan dengan tren yang sesuai dengan kebutuhan konsumen.
An Analysis of Tax Avoidance in Food Beverage Companies Registered in Indonesia Stock Exchange Dwi Dewianawati; Erry Setiawan
International Journal of Science, Technology & Management Vol. 2 No. 1 (2021): January 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i1.143

Abstract

The increasing growth in the food and beverage company indicates the high profitability of the company. Profitability describes the condition in which a company can generate profits at a certain level of sales, assets, and share capital. An increase in profitability requires companies to pay high taxes as well, but in reality, taxpayers do not comply with the tax obligations through tax avoidance attempts. This study aims to determine the effects of profitability and leverage simultaneously on tax avoidance. It is to assess the impact of profitability and leverage partially on tax avoidance. The population used in this study was a food and beverage company registered in the Indonesia Stock Exchange (IDX) during 2017-2019. Furthermore, this study utilized a purposive sampling technique as its sampling technique with a sample size of 13 companies. Multiple Regression Model was employed to determine the effect of independent variables on the dependent variable. Based on the study results, it could be concluded that the variables of Return on Assets (ROA) and leverage simultaneously related to tax avoidance practices in food and beverage companies registered in the Indonesia Stock Exchange (IDX). The variable of Return on Asset (ROA) ratio did not significantly affect tax avoidance in food and beverage companies in the Indonesia Stock Exchange. Meanwhile, leverage significantly affected tax avoidance in food and beverage companies in the Indonesia Stock Exchange. The leverage variable had a dominance effect on tax avoidance in food and beverage companies in the Indonesia Stock Exchange.
Socialization and Training on Income Tax Article 21 Based on the Average Effective Rate (TER) for MSMEs in Watesprojo Village Dwi Dewianawati; Erry Setiawan; Dian Indrianto; Buyung Cahya Perdana; Harjo Lukito; Ratna Agustina
Gudang Jurnal Multidisiplin Ilmu Vol. 3 No. 12 (2025): GJMI - Desember
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v3i12.1946

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, tax compliance, particularly related to Income Tax Article 21, remains relatively low. The main challenges faced by MSME actors include limited tax literacy, complexity in tax calculations, and insufficient understanding of recent regulatory changes. To address these issues, the government introduced the Average Effective Rate (TER) scheme as an administrative simplification for calculating Income Tax Article 21. Nevertheless, the implementation of this scheme has not been fully understood by MSMEs at the village level. This study aims to conduct socialization and training on Income Tax Article 21 based on the TER scheme for MSMEs in Watesprojo Village and to evaluate its effectiveness in improving tax understanding and technical capability. The research method involved initial observation, regulatory socialization, practical tax calculation training, and participant evaluation. The results indicate a noticeable improvement in MSME actors’ understanding of the legal basis of Income Tax Article 21, the changes in the calculation scheme, and the practical application of the TER mechanism without disrupting business activities. Overall, the socialization and training activities proved effective in enhancing tax literacy and supporting sustainable tax compliance among MSMEs.
Are Financial Ratios Universal? A Cross-Country Perspective Dian Indrianto; Dwi Dewianawati; Erry Setiawan; Buyung Cahya Perdana; Adhis Helsa Aurellia
Journal of Management and Social Sciences Vol. 5 No. 2 (2026): May: Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i2.2391

Abstract

This study examines the efficiency of financial ratios in assessing corporate performance across countries. Although financial ratios are widely used as concise indicators of profitability, liquidity, solvency, and market value, their interpretive accuracy may vary across institutional, regulatory, financial, and macroeconomic environments. The objective of this study is to conceptually evaluate whether financial ratios can function as universally comparable performance measures in heterogeneous cross-country settings. Using a qualitative literature-based method, this study synthesizes prior findings on financial ratio analysis, financial statement comparability, market efficiency, regulatory enforcement, and macroeconomic stability. The findings indicate that profitability, liquidity, solvency, and market-based ratios are context-dependent indicators rather than universally stable measures. Their efficiency is influenced by accounting standards, audit quality, leverage norms, tax systems, capital market maturity, and macroeconomic volatility. The study proposes a contextual framework for interpreting financial ratios according to their sensitivity to national conditions. The implication is that researchers, analysts, and investors should combine ratio analysis with institutional and macroeconomic diagnostics to reduce biased performance interpretation in cross-country corporate evaluation.
Co-Authors Adhis Helsa Aurellia Buyung Cahya Perdana Dewianawati, Dwi Dian Indrianto Harjo Lukito Iman Hikmat Nugraha Novi Darmayanti Ratna Agustina Sari Rahayu Zulqarnain