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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 JAE (Jurnal Akuntansi dan Ekonomi) 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 Berajah Journal ABDI EQUATOR 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) Indo-Fintech Intellectuals: Journal of Economics and Business 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 Control & Systems Engineering 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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ANTARA DATA DAN FISIK: MENELUSURI MISTERI PERSEDIAAN YANG MENGHILANG DALAM SISTEM INFORMASI AKUNTANSI Richnady, Wishen; Yantiana, Nella; Rusliyawati, Rusliyawati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/yh807r48

Abstract

Perkembangan sistem informasi akuntansi dapat dirasakan manfaatnya terutama pada perusahaan ritel dalam mengelola persediaan. Namun penggunaan sistem informasi akuntansi masih membuat perusahaan mengalami kehilangan persediaan, sehingga hal ini menimbulkan selisih persediaan antara data dan fisik, seperti kasus yang terjadi pada CV Cindayu. CV Cindayu merupakan perusahaan ritel yang menjual berbagai barang kebutuhan masyarakat setempat. Tujuan dari penelitian ini adalah untuk mencari tahu faktor apa saja penyebab hilangnya persediaan dan seberapa penting peran sosial dalam menggunakan sistem informasi akuntansi. Metode yang digunakan adalah metode kualitatif deskriptif dengan menggunakan pendekatan studi kasus. Penelitian ini menggunakan wawancara mendalam bersama karyawan CV Cindayu untuk memperoleh data primer secara langsung. Peneliti juga melakukan observasi secara langsung pada CV Cindayu untuk mengetahui bagaimana prosedur dan pengendalian internal terhadap pengelolaan persediaan.  Hasil penelitian menunjukan bahwa sistem informasi akuntansi yang digunakan pada CV Cindayu sudah baik, namun yang menyebabkan hilangnya persediaan adalah kurangnya pengendalian internal dan peran sosial yang bekerja.
PENGARUH PENDAPATAN ASLI DAERAH, TRANSFER PEMERINTAH PUSAT DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KALIMANTAN BARAT 2019-2024 Putri, Oktaviani; Yantiana, Nella; Desyana, Gita
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5860

Abstract

This study aims to determine how the influence of Regional Original Revenue, Transfers from the Central Government, and Capital Expenditures on the financial performance of local governments in 14 districts / cities in West Kalimantan Province during 2019-2024. Regional financial performance is measured using the independence ratio. The background of this study is the importance of good regional financial management to support the success of regional autonomy. The method used is a quantitative approach with multiple linear regression analysis using SPSS software version 26. The data used is secondary data from the APBD realization report taken from the official website of the Directorate General of Fiscal Balance. The results showed that Regional Original Revenue had a positive and significant effect on regional financial performance. Transfers from the Central Government have a negative but significant effect, while Capital Expenditure has a positive but insignificant effect. Simultaneously, the three variables have a significant effect on regional financial performance. These findings indicate the importance of increasing own-source revenues and managing transfer funds efficiently to improve regional financial performance. Keywords : Regional Original Revenue, Transfers from the Central Gover, Capital Expenditures, Financial Performance of Local Governments
Analysis of the Impact of the COVID-19 Pandemic on Financial Performance in Various Industrial Sectors in Indonesia Jacksen; Yantiana, Nella
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.739

Abstract

The COVID-19 pandemic significantly impacted the financial performance of companies across various industries in Indonesia, prompting an analysis of sectoral differences. This study aims to compare the financial performance of public companies in the mining, consumer goods, pharmaceutical, and agriculture sectors from 2019 to 2023. Using a quantitative approach, data from 40 companies, selected through purposive sampling based on large market capitalization and high trading liquidity, were analyzed. Financial performance was assessed using liquidity, debt-to-equity, return on assets, and total asset turnover ratios. A descriptive comparative method and the non-parametric Kruskal-Wallis test were employed to evaluate differences across sectors. The findings reveal significant differences in liquidity, profitability, and asset utilization efficiency, with the agriculture sector showing lower performance compared to others. The pharmaceutical sector demonstrated resilience in terms of profitability and asset efficiency, while the consumer goods and mining sectors maintained moderate stability. Debt-to-equity ratios remained uniform across sectors. These results highlight sector-specific financial dynamics during the pandemic, offering insights for investors, management, and policymakers. The study contributes to understanding financial resilience in emerging markets and suggests further research into subsector dynamics and additional financial metrics.
Determinants of Effective Tax Rates in Indonesia’s Energy Sector Andika, Andika; Yantiana, Nella; Espa, Vitriyan; Kurniawan, Rudy; Rusmita, Sari; Ardimansyah, Ardimansyah
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 9 (2025): SENTRI : Jurnal Riset Ilmiah, September 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i9.4604

Abstract

Taxes serve as a fundamental source of state revenue, contributing to economic growth and enhancing societal well-being. However, the challenges of increasing tax revenue have become increasingly complex, especially in the energy sector, which significantly contributes to the national budget. This study examines how capital intensity, firm size, and Return on Assets (ROA) affect the Effective Tax Rate (ETR). This study examines firms listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023, collecting data through purposive sampling. The data analysis employs multiple regression methods using panel data. The results indicate that capital intensity has a negative impact on ETR, firm size does not contribute significantly, and ROA also negatively affects ETR. These findings imply that the government can formulate strategies to address tax evasion in the energy sector, thereby optimizing tax revenue for the state
Valuing PSAK 64 in Reducing Conservatism in The Extractive Industry Yantiana, Nella; Ricky, Ricky; Heniwati, Elok
The Indonesian Accounting Review Vol. 11 No. 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2549

Abstract

In 2011, the Indonesian Institute of Accountants (IAI) issued PSAK 64, which adopted IFRS 6 concerning exploration for and evaluation of mineral resources. It is assumed that this adoption will improve the quality of financial reporting. This current study examines the impact of PSAK 64 implementation and other related factors on financial statement conservatism. The data were collected by using data from extractive industries listed on the IDX over the period 2009-2010 and 2013-2014 to represent before and after IFRS-based PSAK mandatory implementation respectively. This study develops two regression models to analyze first, factors influence on conservatism before implementing PSAK 64 and second, the influential factors after implementing PSAK 64 by interacting among conservatism factors. The study found that exploration aggressiveness has influenced conservatism and there are no influential factors on conservatism when they interact. Generally speaking, there is a no different level of conservatism before and after implementing PSAK 64. This finding adds a body of literature on the accounting of extractive industry in Indonesia and is prospective for countries having yet adopted IFRS.
Determinasi Karakteristik Internal Perusahaan terhadap Praktik Tax Avoidance dengan Capital Intensity sebagai Variabel Moderasi Anggini, Nur; Karpriana, Angga Permadi; Yantiana, Nella
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.v6i2.5515

Abstract

Pajak merupakan sumber utama pembiayaan pembangunan, namun tidak semua perusahaan berkontribusi optimal. Fenomena tax avoidance atau penghindaran pajak menjadi perhatian serius karena dapat mengurangi penerimaan negara. Tax avoidance adalah strategi legal perusahaan untuk meminimalkan beban pajak dengan memanfaatkan celah peraturan. Penelitian ini bertujuan menguji pengaruh karakteristik perusahaan (leverage, sales growth, dan ukuran perusahaan) terhadap tax avoidance dengan capital intensity sebagai variabel moderasi. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan aosiatif kausal. Objek penelitian adalah perusahaan properti dan real estate yang terdaftar di BEI periode 2022–2024. Penentuan sampel menggunakan purposive sampling, menghasilkan 54 observasi dari laporan keuangan. Analisis dilakukan menggunakan regresi moderasi (Moderated Regression Analysis) dengan SPSS versi 26. Hasil penelitian menunjukkan bahwa sales growth dan ukuran perusahaan berpengaruh terhadap tax avoidance, sedangkan leverage tidak signifikan. Capital intensity hanya memoderasi hubungan ukuran perusahaan dengan tax avoidance, tetapi tidak memoderasi pengaruh leverage maupun sales growth. Implikasi penelitian ini menegaskan bahwa praktik tax avoidance lebih banyak dipengaruhi oleh pertumbuhan dan skala usaha dibandingkan struktur pendanaan. Implikasi pnelitian ini adalah perusahaan perlu menyusun strategi acceptable tax avoidance yang legal dan transparan, sementara pemilik perusahaan disarankan meningkatkan pengawasan terhadap kebijakan manajemen. Bagi regulator, penting memperkuat pengawasan khususnya pada perusahaan dengan capital intensity tinggi.
PENGARUH GREEN ACCOUNTING, INTELLECTUAL CAPITAL, TAX PLANNING, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Putri, Ayudiyah; Yantiana, Nella
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 2 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i2.7145

Abstract

Purpose: This study aims to determine the effect of green accounting, intellectual capital, tax planning, and leverage on company value, Methods: The research used a quantitative approach obtained from secondary data, namely financial reports of basic industry companies listed on the Indonesia Stock Exchange, with purposive sampling technique., Analysis data: The data were analyzed using multiple linear regression with SPSS version 26, Result and discussions: The results of this study indicate that green accounting, tax planning, and leverage affect company value, while intellectual capital does not affect company value., Conclusion: Based on the findings of this study, companies can consider effective measures in implementing green accounting and tax planning within their companies, as well as maintaining a stable debt level in order to achieve the expected company value. Further research can explore the influence of intellectual capital on other sectors in order to gain a more comprehensive understanding.  
The Role of Public Expenditures on Community Welfare Dosinta, Nina Febriana; Djafar, Fariastuti; Yantiana, Nella
Jurnal Economia Vol. 20 No. 2 (2024): June 2024
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v20i2.47545

Abstract

AbstractThis study aims to determine whether public expenditures in meeting basic human needs affect community welfare. This study uses data on realizing the spending on education, health, and social protection as a proxy for public expenditures and the human development index for community welfare. This study indicates that education and health expenditures have a significant positive effect, while social protection expenditures have a significant negative effect. This study confirms disclosures in the Audit Report of the Audit Board of the Republic of Indonesia. The disclosures in Provincial Government Financial Statements in Indonesia state that the regional government prioritized meeting basic needs, education, health, and social on mandatory spending to improve the quality of community life. This research implies that social protection expenditure is not optimal for developing human capabilities. Keywords:Education Expenditure, Health Expenditure, Social Protection Expenditure, Human   Capability, Community Welfare
KETIKA RISIKO MENGHAMPIRI : PERAN AKUNTAN DALAM PENGELOLAAN KEUANGAN YAYASAN TAUD NUR IKHLAS PONTIANAK Azzahra, Naila; Yantiana, Nella; Desyana, Gita
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6403

Abstract

Setiap organisasi, termasuk lembaga nirlaba seperti yayasan, menghadapi risiko keuangan yang dapat mengganggu keberlanjutan operasional. Risiko seperti ketidakpastian donasi dan keterlambatan pembayaran iuran merupakan tantangan yang harus dikelola dengan baik. Penelitian ini bertujuan untuk mengetahui dan menganalisis peran akuntan dalam mengelola risiko keuangan di Yayasan TAUD Nur Ikhlas Pontianak. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi langsung, dan dokumentasi, kemudian dianalisis menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa akuntan memiliki peran penting dalam menyusun anggaran berdasarkan proyeksi kas, menjaga keseimbangan arus keuangan, serta menerapkan sistem pencatatan dan pengendalian internal yang transparan dan akuntabel. Implementasi PSAK 45 juga memperkuat akuntabilitas dan meningkatkan kepercayaan dari para pemangku kepentingan. Temuan ini menunjukkan bahwa peran akuntan tidak hanya teknis, tetapi juga strategis dalam menjaga keberlanjutan organisasi nirlaba. Kata Kunci: Akuntan, Risiko Keuangan, Pengendalian Internal, PSAK 45
THE EFFECT OF PROFESSIONALISM, AUDIT EXPERIENCE ON AUDIT QUALITY WITH TIME BUDGET PRESSURE AS A MODERATOR AT THE INSPECTORATE OF WEST KALIMANTAN PROVINCE Riyadi, Bernardus; Yantiana, Nella; Rusliyawati , Rusliyawati
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 4 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

This study aims to test and analyze the effect of professionalism and auditor experience on audit quality with time budget pressure as a moderating variable. The research method uses explanatory research; the population of this study is at the Inspectorate of West Kalimantan Province with the target of the State Civil Apparatus (ASN), with the total population in this study being 51 Respondents. The data analysis technique used is SEM-PLS with WarpPLS 8.0 software. The results showed that professionalism and auditor experience positively affect audit quality, while time budget pressure weakens the influence of professionalism and auditor experience on audit quality. The coefficient of determination of Audit Quality (Y) is 0.350, which means that the variation in changes in audit quality can be explained by the variables of professionalism and audit experience by 35%. In comparison, the remaining 65% is explained by other variables not included in this study.
Co-Authors ., Rusliyawati alffiya, Alfiya Amartha, Pandu Andika Andika Angela, Nova Anggini, Nur Ardhi, Qisthi Ardimansyah Ardimansyah Aswat, Ibnu Ayu Puspitasari, Ayu Azzahra, Naila Damayanti, Fera Desyana, Gita Dewi Ayu Lestari Elok Heniwati Espa, Vitryan Fariastuti Djafar, Fariastuti Givari, Muhammad Arbiant HALIM, Ardinny Berlian Hamzani, Umiaty Hanifadhila, Yasmin Alya Haryono Haryono Helisa Noviarty Husnul Mawarid Hutabarat, Auro Osti Berliana Ikhsan, Syarbini Jacksen Julianti, Erna Karpriana, Angga Permadi Khristina Yunita Khristina Yunita Maharani, Bintang Maulidia, Rahma Melati, Merry Mawar Melia Melia 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 Rafles Ginting Ramadani, Ramadani Richnady, Wishen Ricky Ricky Riyadi, Bernardus Rudi Kurniawan Rudy Kurniawan Rusliyawati , Rusliyawati Samosir, Nelly L Saputra, Ricky Saputri, Eni Sari Rusmita Siti Qomariah, Siti Soleha, Wiranda Warda Tania, Gita Titik Susanti Vinata, Velia Vitriyan Espa Yodianto, Alex