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All Journal JURNAL ECONOMIA Jurnal Pendidikan Akuntansi (JPAK) The Indonesian Accounting Review Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Sebatik FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Referensi : Jurnal Ilmu Manajemen dan Akuntansi Journal of Information System, Applied, Management, Accounting and Research Jurnal Ilmiah Manajemen Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Adat dan Budaya Indonesia International Journal of Environmental, Sustainability, and Social Science Eksos Buletin Poltanesa Berajah Journal JCA (Jurnal Cendekia Akuntansi) Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Accounting and Finance Studies eMBeJi : Manajemen dan Bisnis Jurnal Apssai Accounting Review (ApAR) Jurnal Akuntansi dan Keuangan SENTRI: Jurnal Riset Ilmiah Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Research Horizon Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Yantiana, Nella
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Pengaruh e-Sistem Pajak, Kualitas Pelayanan Pajak, dan Kesadaran WPOP terhadap Kepatuhan WPOP Julianti, Erna; Yantiana, Nella; Damayanti, Fera; Ardhi, Qisthi
Eksos Vol. 20 No. 1 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i1.703

Abstract

This research aims to test and analyze the influence of e-tax systems, tax service quality, and taxpayer awareness on the compliance of individual taxpayers at the East Pontianak Primary Tax Office (KPP Pratama Pontianak Timur). The research was conducted using a quantitative descriptive method. This study was carried out by examining data from 108 respondents who filled out questionnaires at the East Pontianak Primary Tax Office. Data analysis was conducted using validity and reliability tests, classic assumption tests, multiple linear regression, hypothesis testing through t-tests and F-tests, as well as coefficient of determination tests. The results of the research show that e-tax systems, tax service quality, and taxpayer awareness simultaneously have a significant effect on the compliance of individual taxpayers in paying taxes, with the magnitude of the influence being 41.4%. Furthermore, partially, the e-tax system variable does not have a significant effect on the compliance of individual taxpayers in paying taxes. Meanwhile, tax service quality has a significant positive effect on the compliance of individual taxpayers in paying taxes. Taxpayer awareness has a significant positive effect on the compliance of individual taxpayers in paying taxes.
Mengungkap Peran Mental Accounting dalam Pengelolaan Keuangan Geprek Generation Melia, Melia; Yantiana, Nella
Jurnal Pendidikan Akuntansi (JPAK) Vol. 11 No. 3 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n3.p275-287

Abstract

This study aims to understand how mental accounting plays a role in the financial management of geprek generation who have limited finances but have dependents in the family and how social pressure affects this. This research applies a qualitative method with a phenomenological approach through in-depth interviews. The condition of the geprek generation requires individuals to be wiser in managing their finances but the development of the digital world with flexing content can be an influence on personal financial planning. The results showed that in financial management by the geprek generation, there is a mental accounting process as a self-control on their decisions. In addition, the mental accounting process occurs in the allocation of finances assigned to certain account items such as decisions on self rewarding decisions. With the application of mental accounting, there is a better decision-making process in financial management.
Sebuah Studi Etnografi: Akuntansi Pernikahan Ditinjau dari Perspektif Budaya Tionghua Nicholas, Irvin; Saputra, Ricky; Ginting, Rafles; Yantiana, Nella
Jurnal Adat dan Budaya Indonesia Vol. 6 No. 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jabi.v6i1.64880

Abstract

Sangjit merupakan sebuah budaya dari salah satu suku di Indonesia, yakni Suku Tionghua yang berkaitan dengan pernikahan di mana sebelum pernikahan antara kedua pasangan dilangsungkan, maka pada Suku Tionghua harus terlebih dahulu melakukan prosesi Sangjit. Tujuan dari dilakukannya penelitian ini yakni untuk mengetahui makna dari budaya Sangjit jika dikaji melalui ilmu akuntansi. Dalam Sangjit sendiri terdapat prosesi seserahan barang serta tahap persiapan sebelum prosesi yang menarik jika dilihat dari kacamata akuntansi. Metode penelitian yang digunakan yakni menggunakan metode kualitatif dengan pendekatan etnografi serta menggunakan data primer dengan wawancara mendalam. Teknik analisis data pada penelitian ini yakni mengelompokkan hasil wawancara ke dalam daftar kategori berdasarkan fenomena perilaku atau psikologi yang unik, pemberian label atas kategori, serta membuat kesimpulan berdasarkan daftar kategori. Lokasi penelitian berada di kota Pontianak serta responden penelitian berjumlah 5 (lima) orang yang sudah menikah dan melewati prosesi Sangjit. Hasil dari penelitian ini yaitu budaya Sangjit memiliki kaitan erat terhadap akuntansi di mana praktik akuntansi sehari-hari yang digunakan bisa kita jumpai pada prosesi Sangjit, seperti transparansi keuangan yang berkaitan juga dengan laporan keuangan, item-item yang terdapat di dalam laporan keuangan salah satunya aset lancar maupun aset tetap, serta konsistensi dalam pembentukan laporan keuangan di mana laporan keuangan harus dibentuk berdasarkan aturan yang berlaku
PENGARUH SISTEM PENGENDALIAN INTERNAL, KEMAMPUAN DAN KINERJA SUMBER DAYA MANUSIA DALAM MENGATASI RISIKO KESALAHAN Muhammad Syahril Alhadi; Maulidia, Rahma; Yantiana, Nella
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.21801

Abstract

Internal errors are the most avoided thing in companies and government organizations. Internal errors cause losses to the organization such as damaging the company's reputation, reducing customer trust, and can even cause the company to go bankrupt. Several factors cause internal errors such as a company's poor internal control system, employee abilities that do not match their field, slow employee performance due to lack of motivation, and so on. To overcome this risk, it is necessary to carry out effective prevention to avoid this risk and to ensure the long-term stability of the organization. The purpose of this article is to review the influence of internal control systems, capabilities and human resource performance in overcoming the risk of errors in companies. In this article the researcher uses a qualitative approach using previous research data. The originality of this research lies in the fact that minimal studies have been carried out. The research results indicate that the internal control system can overcome the risk of error, the ability of human resources can overcome the risk of error, and the performance of human resources can overcome the risk of error. The implication is that this research only focuses on internal errors, the capabilities and performance of human resources in overcoming the risk of errors. There needs to be further research to analyze from different aspects in order to complete this research.
PENGARUH INVENTORY TURNOVER DAN TOTAL ASSETS TURNOVER TERHADAP PROFITABILITAS STUDI PADA INDUSTRI PRODUK DAN PERLENGKAPAN BANGUNAN DI INDONESIA Saputri, Eni; Yantiana, Nella; Mustika, Ira Grania
Sebatik Vol. 28 No. 1 (2024): June 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i1.2451

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perputaran persediaan (Total Asset Turnover) dan perputaran total aset (Inventory Turnover) terhadap profitabilitas perusahaan pada sektor industri produk dan perlengkapan bangunan di Indonesia. Metode penelitian menggunakan data sekunder dari perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2020-2023, jumlah populasi sebanyak 14 perusahaan lalu dilakukan pemilihan sampel menggunakan purposive sampling dengan total 11 sampel penelitian yang memenuhi syarat dapat dipilih, sehingga total observasi yang akan diuji adalah 44 sampel. Data dioleh  menggunakan aplikasi EViews 12 EV dengan teknik regresi data panel. Hasil penelitian menunjukkan bahwa perputaran persediaan memiliki pengaruh positif signifikan terhadap profitabilitas, menandakan pentingnya manajemen persediaan yang efisien dalam meningkatkan kinerja keuangan perusahaan. Di sisi lain, perputaran total aset tidak memiliki pengaruh signifikan terhadap profitabilitas, menunjukkan perlunya perhatian terhadap efektivitas penggunaan aset dan pengendalian biaya operasional. Secara bersama, perputaran persediaan dan perputaran total aset berpengaruh positif dan signifikan terhadap profitabilitas, menunjukkan bahwa efisiensi dalam manajemen persediaan dan aset dapat meningkatkan Return on Assets (ROA) perusahaan. Implikasi dari penelitian ini adalah pentingnya memperhatikan faktor-faktor ini dalam upaya meningkatkan profitabilitas perusahaan di sektor industri tertentu, serta memberikan arah bagi penelitian selanjutnya untuk mengeksplorasi lebih lanjut hubungan antara perputaran persediaan, perputaran total aset, dan profitabilitas perusahaan.
Implementation of the Value for Money Concept in Measuring Financial Performance at the Library and Archives Service of West Kalimantan Province Lestari, Dewi Ayu; Aswat, Ibnu; Yantiana, Nella
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

Abstract

This study aims to analyze the financial performance of the Library and Archives Office of West Kalimantan Province using the concept of Value for Money (VFM). The VFM concept is important in public financial management because it emphasizes three main aspects: economy, efficiency, and effectiveness. This research uses a qualitative approach and quantitative descriptive data analysis, with primary data obtained through interviews and observations, as well as secondary data in the form of Budget Realization Reports (LRA). The results of the analysis show that in terms of economic ratios, the Department has made expenditures quite economically. In terms of efficiency ratios, the Service is very efficient in the use of resources. However, in terms of effectiveness ratio, the Department has not been fully effective in achieving the expected goals. Although budget management is done well in terms of economy and efficiency, there is still room for improvement in terms of effectiveness.
Determinants of Tax Avoidance in the Infrastructure Sector of State-Owned Enterprises Vinata, Velia; Dosinta, Nina Febriana; Yantiana, Nella
Accounting and Finance Studies Vol. 4 No. 3 (2024): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs43.10052024

Abstract

Research Aims: The purpose of this study is to determine the influence of capital intensity, return on assets, and firm size on tax avoidance practices. Design/methodology/approach: The data are used from the financial reporting and annual report of the infrastructure sector of state-owned enterprises listed in IDX from 2016-2022. Research Findings: The results of this study indicates that capital intensity has a positive and significant effect on tax avoidance. Meanwhile, return on assets and firm size has no significant effect on tax avoidance. Theoretical Contribution/Originality: The company's capital intensity can reduce tax avoidance efforts in line with fulfilling stakeholder (principal) expectations regarding increasing net income. This research contributes to expanding understanding regarding determinants of tax avoidance and agency theory.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN CONSUMER CYCLICAL Soleha, Wiranda Warda; Yantiana, Nella; IKhsan, Syarbini
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 4 (2024): JISAMAR (September-November 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i4.1629

Abstract

The timeliness of the company in reporting its audited financial statements greatly affects the quality of a company's financial statements. The audit process plays an important role in ensuring the accuracy of financial statements to be an important source of information for investors, creditors, governments, and other parties in making decisions. This study aims to determine the effect of company size, audit opinion, and company age on audit delay in consumer cyclical companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The samples used in the study can be obtained from the Indonesia Stock Exchange (IDX) website in the form of financial statements. The data analysis techniques used in this study are descriptive statistics, multiple linear regression analysis, and hypothesis testing. Based on the results of the study shows that the size of the company has a significant effect on audit delay, as well as audit opinions. However, the age of the company has no effect on the audit delay. Simultaneously, the variables used in this study, namely company size, audit opinion, and company age, have an influence of 15% expressed with an R square value.
Donor Perspectives on Accountability and Transparency of Nonprofit Financial Reporting Amartha, Pandu; Hamzani, Umiaty; Yantiana, Nella
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

Abstract

The number of cases involving the misappropriation of donation funds given by the public to nonprofit organizations has garnered significant attention. One common issue is the ethics surrounding donation solicitation. The methods often used by certain individuals include the inaccuracy of information provided by nonprofit organizations to donors, leading to subpar services and misallocation of funds that do not align with the donation values. This research aims to reveal donors' understanding of the transparency of funds managed by nonprofit organizations, as well as their trust in how donation funds are administered. Additionally, it seeks to uncover donors' perspectives on accounting practices and the transparency of financial reports within nonprofit organizations. This study is qualitative and employs a descriptive method. Data collection was conducted through interviews and open-ended questionnaires. The data obtained were subsequently analyzed. The results indicate that donors' views on the accountability of financial reporting by nonprofit organizations in Pontianak are quite positive, as evidenced by seven accountability indicators. However, the perception of donors regarding the transparency of financial reporting in these organizations is still lacking.
The Influence of Service and Religiosity on Taxpayer Compliance with Tax Sanctions as a Moderating Variable in MSMEs in Singkawang City Nanang, Nanang; Hamzani, Umiaty; Yantiana, Nella; Noviarty, Helisa; Rusmita, Sari
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2487

Abstract

This study aims to analyze the influence of tax services and religiosity on the tax compliance of MSMEs in Singkawang City, with tax sanctions as a moderating variable. Tax compliance is a critical concern for the government, particularly in increasing state revenue from taxes, especially from the MSME sector. This research adopts a quantitative approach using a survey method involving 96 MSME actors in Singkawang City who are registered as taxpayers. Data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS. The findings reveal that tax services and religiosity have a significant positive effect on taxpayer compliance, indicating that high-quality tax services and strong religiosity can encourage greater compliance. Additionally, tax sanctions significantly impact compliance, showing that strict sanctions can enhance taxpayer adherence. However, tax sanctions do not moderate the relationship between tax services or religiosity and taxpayer compliance. This study concludes that to improve tax compliance among MSMEs, tax authorities should focus on enhancing service quality and reinforcing moral education through religiosity. Meanwhile, tax sanctions remain essential as a control mechanism, even though they do not consistently strengthen the relationship between services, religiosity, and compliance.
Co-Authors ., Rusliyawati alffiya, Alfiya Amartha, Pandu Andika Andika Angela, Nova Anggini, Nur Anim Ardhi, Qisthi Ardimansyah Ardimansyah Aswat, Ibnu Ayu Puspitasari, Ayu Azzahra, Naila Damayanti, Fera Desyana, Gita Dewi Ayu Lestari Dosinta , Nina Febriana Dosinta, Nina F Elok Heniwati Espa, Vitryan Fariastuti Djafar, Fariastuti Givari, Muhammad Arbiant HALIM, Ardinny Berlian Hamzani, Umiaty Hanifadhila, Yasmin Alya Harjanto, Arief Haryono Haryono Helisa Noviarty Helmi, Syarif M Husnul Mawarid Hutabarat, Auro Osti Berliana Ikhsan, Syarbini Isnaini, Inayah Jacksen Juanda Astarani Julianti, Erna Karpriana, Angga Permadi Khristina Yunita Khristina Yunita Maharani, Bintang Maulidia, Rahma Melati, Merry Mawar Melia Melia Mery Muhammad Anshari, Muhammad MUHAMMAD FAHMI Muhammad Syahril Alhadi Muhsin Muhsin Mustika, Ira Grania nanang nanang Nicholas, Irvin Nina Febriana Dosinta Nurul Qomariah Oktari, Natasha Putri, Ayudiyah Putri, Berlian Ernita Putri, Oktaviani Rafa, Wukuf Dilvan Rafles Ginting Ramadani, Ramadani Richnady, Wishen Ricky Ricky Riyadi, Bernardus Rudy Kurniawan Rusliyawati , Rusliyawati Saputra, Ricky Saputri, Eni Sari Rusmita Soleha, Wiranda Warda Tania, Gita Titik Susanti Vinata, Velia Vitriyan Espa Yodianto, Alex Yuniarsih, Eka