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All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) jurnal syntax admiration Journal of Management and Bussines (JOMB) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Economy, Education and Entrepreneurship (IJE3) Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Al-Buhuts (e-journal) Jurnal Ekonomika Dan Bisnis Economic Reviews Journal International Journal Administration, Business & Organization Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Bata Ilyas Journal of Accounting Jurnal Akuntansi, Keuangan dan Perpajakan VISA: Journal of Vision and Ideas Jurnal Ilmiah Manajemen dan Akuntansi KINERJA : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi ABDIMAS NUSANTARA
Ratnawati, Dyah
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional “Veteran” Jawa Timur
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Determinan Perilaku Konsumtif Belanja Online di TikTok Shop pada Mahasiswa Fakultas Ekonomi & Bisnis Salsa Mita Perdana; Dyah Ratnawati
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.929

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kontrol diri, gaya hidup, dan literasi keuangan terhadap perilaku konsumtif belanja online di TikTok Shop. Metode penelitian dalam penelitian ini ialah metode penelitian kuantitatif asosiatif. Populasi terdiri dari mahasiswa S1 Fakultas Ekonomi dan Bisnis UPN “Veteran” Jawa Timur dengan random sampling sebanyak 100 responden sebagai sampel. Teknik pengumpulan data menggunakan angket dengan bantuan Google Forms. Teknik analisis dan pengujian hipotesis dalam penelitian ini menggunakan Smart PLS 4. Temuan penelitian ini menunjukkan bahwa kontrol diri, gaya hidup, dan literasi keuangan berpengaruh terhadap perilaku konsumtif belanja online secara parsial. Penelitian ini memiliki keterbatasan pada sampel dan populasinya. Sehingga hasil penelitian dapat berbeda tergantung pada demografi.
Analisis Pajak Penghasilan 23 Atas Transaksi Promosi di Perusahaan Distribusi Bahan Architectural Solutions dan Trading Goods Stevanie Amadea Ivana Govianne; Dyah Ratnawati
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1043

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Pajak Penghasilan Pasal 23 (PPh 23) atas transaksi support marketing yang dilakukan oleh perusahaan distribusi. Support marketing adalah salah satu bentuk dukungan promosi yang disediakan perusahaan kepada rekanan bisnis, yang dalam praktiknya melibatkan pembayaran kepada pihak ketiga atas jasa tertentu seperti promosi, event, dan desain. Jenis transaksi tersebut termasuk dalam objek PPh Pasal 23 sebagaimana diatur dalam PMK No. 141/PMK.03/2015. Metode penelitian yang digunakan bersifat deskriptif dengan pendekatan kualitatif. Data diperoleh melalui observasi langsung, wawancara semi-terstruktur, dan dokumentasi internal perusahaan. Hasil penelitian menunjukkan bahwa mekanisme pemotongan, penyetoran, dan pelaporan PPh 23 telah dilakukan secara sistematis dengan dukungan perangkat lunak seperti Solutax. Meskipun demikian, Pengklasifikasian jenis transaksi serta entri kode pajak dilakukan secara manual, yang berisiko menimbulkan kesalahan input data. Perusahaan telah menerapkan langkah verifikasi vendor, termasuk validasi NPWP, sebagai bagian dari kontrol internal. Penelitian ini merekomendasikan optimalisasi sistem klasifikasi dan integrasi antara sistem internal dengan platform pelaporan perpajakan digital untuk meningkatkan efisiensi dan kepatuhan fiskal.
Peran Audit Eksternal dalam Mengidentifikasi dan Menangani Masalah dalam Penyajian Laporan Keuangan: Studi Kasus di Industri Peternakan Muhammad Nur Maftuh Ihsan; Ratnawati, Dyah
International Journal Administration, Business & Organization Vol 6 No 3 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.586

Abstract

This study aims to describe the role of external audit in identifying and resolving problems in the presentation of financial statements in non-public entities, with a case study in the livestock industry. The background of this research is based on the importance of financial statements as a basis for decision making by stakeholders, but in practice, many entities still experience obstacles in preparing financial statements that comply with standards. One of these livestock industries is a company that faces similar challenges, such as manual recording that is not orderly, data discrepancies with current accounts, and a lack of human resources who understand accounting adequately. This research uses a qualitative method with a case study approach, involving direct interviews and documentation studies as data collection techniques. The results show that external audit not only plays a role in providing an opinion on the fairness of financial statements, but also provides strategic recommendations in the form of digitizing records, training human resources, and preparing standard operating procedures. Thus, external audit plays an important role as a strategic partner in improving the quality of financial reporting and overall corporate governance.
Financial Technology Payment, Literasi Keuangan, dan Self Control Terhadap Perilaku Konsumtif Mahasiswa Pengguna E-commerce Anggi Krisnawati; Dyah Ratnawati
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.25411

Abstract

Tujuan Penelitian: Riset ini dilakukan guna mengkaji beberapa variabel yang mampu memengaruhi perilaku konsumtif mahasiswa Fakultas Ekonomi dan Bisnis Universitas Pembangunan Nasional “Veteran” Jawa Timur yang menggunakan e-commerce.Metode Penelitian: Riset ini menerapkan pendekatan kuantitatif dengan populasi berupa seluruh mahasiswa program sarjana di FEB UPN "Veteran" Jawa Timur. Sampel yang digunakan berjumlah 100 responden. Pengumpulan data dilaksanakan dengan menyebarkan instrumen, sementara analisis data dilaksanakan memakai metode Partial Least Square (PLS) dengan asistensi perangkat lunak SmartPLS versi 4.0.Originalitas/Novelty: Pembaruan pada riset ini terletak pada objek penelitian serta waktu penelitian yakni pada tahun 2025.Hasil Penelitian: Hasil penelitian menunjukkan bahwa financial technology payment berpengaruh terhadap perilaku konsumtif mahasiswa FEB UPN “Veteran” Jawa Timur pengguna e-commerce karena didorong oleh kemudahan dan kenyamanan transaksi digital yang meningkatkan intensi belanja impulsif. Sebaliknya, literasi keuangan dan self control tidak berpengaruh karena pemahaman dan pengendalian diri mahasiswa belum cukup untuk menahan pengaruh lain yang lebih dominan seperti, lingkungan sosial, tren digital, dan promosi e-commerce.Implikasi: Hasil riset diharapkan bisa menjadi saran untuk institusi pendidikan agar digunakan sebagai landasan untuk memperkuat implementasi program literasi keuangan dan pengembangan kemampuan kontrol diri melalui integrasi dalam kurikulum agar mahasiswa dapat terhindar dari perilaku konsumtif. Research Objectives: This research’s purpose is to assess several variables that may influence the consumption behavior of students from the Faculty of Economics and Business in Pembangunan Nasional University 'Veteran' East Java who use e-commerce.Research Method: This research applies a quantitative approach with the population being all undergraduate students in the Faculty of Economics and Business at UPN 'Veteran' East Java. The sample used contains of 100 respondents. Data collection was orchestrated through the distribution of questionnaires, while data analysis was performed using the Partial Least Square (PLS) method with the aid of SmartPLS version 4.0 software.Originality/Novelty: The update on this study is the research object and the time of the study used, which is in 2025.Research Results: The result indicate that financial technology payment influences the consumptive behavior of FEB UPN 'Veteran' Jawa Timur students who use e-commerce, driven by the ease and convenience of digital transactions that increase impulsive buying intention. Conversely, financial literacy and self-control have no significant effect, as students' financial understanding and self-regulation are not sufficient to resist more dominant influences such as social environment, digital trends, and e-commerce promotions.Implications: The results of this research are expected to serve as a recommendation for educational institutions to be used as a basis for strengthening the implementation of financial literacy programs and the development of self-control skills through integration into the curriculum, so that students can avoid consumptive behavior.
Peran Faktor Internal Perusahaan dalam Ketepatan Waktu Pelaporan Keuangan Femmylia Ferdyan Putri; Dyah Ratnawati
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.25264

Abstract

Tujuan Penelitian: Penelitian ini mempunyai tujuan guna menguji dan membuktikan pengaruh profitabilitas, skala perusahaan, dan leverage atas ketepatan waktu pelaporan keuangan pada perusahaan bidang energi yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2019-2023.Metode Penelitian: Penelitian ini memakai metode kuantitatif dengan data sekunder. Terdapat 17 perusahaan sebagai populasi didapatkan 85 sampel melalui penggunaan teknik purposive sampling. Studi ini menggunakan analisis regresi logistik dengan asistensi dari software SPSS.Originalitas/Novelty: Novelty penelitian ini terletak pada subjek penelitian yang menggunakan bidang berbeda yaitu bidang energi dan penggunakan periode waktu yang berbeda yaitu 2019-2023.Hasil Penelitian: Hasil penelitian memaparkan bahwasanya profitabilitas juga ukuran perusahaan tidak mempunyai pengaruh yang signifikan terhadap ketepatan waktu pelaporan keuangan. Namun, variabel leverage mempunyai pengaruh signifikan terhadap ketepatan waktu dari pelaporan keuangan.Implikasi: leverage mempunyai pengaruh signifikan atas tepat waktunya pelaporan keuangan di bidang energi, sementara profitabilitas dan ukuran perusahaan tidak berkontribusi besar; temuan ini penting bagi regulator dan manajemen untuk fokus pada pengelolaan struktur utang dan memperkaya literatur pelaporan keuangan meskipun memerlukan studi lanjutan dengan jangkauan yang lebih meluas. Research Objectives: This research aims to assess and verify the impact of profitability, firm size, and leverage on the accuracy of financial reporting in energy sector companies registered on the Indonesia Stock Exchange (IDX) during the period of 2019–2023.Research Metod: This research uses a quantitative method employing secondary data. A total of 17 companies were used as the population, resulting in 85 samples selected through purposive sampling technique. Logistic regression analysis was operated in this research, with the assistance of SPSS software.Originality/Novelty: The difference of this research can be seen in its focus on the energy industry, which has been less explored in previous studies, along with the use of a unique time frame spanning from 2019 to 2023.Research Results: Findings of the study reveal that neither profitability nor company size significantly affects the accuracy of financial reporting. Conversely, leverage has a statistically significant impact on the promptness of financial disclosures.Implications: Leverage has a significant effect on the accuracy of financial reporting in the energy sector, while profitability and company size do not contribute significantly; these findings are important for regulators and management to focus on managing capital structure and enriching the financial reporting literature, although further research with a broader scope is needed. 
The Effect of Profitability and Net Working Capital on Cash Holding Moderated by Firm Size Siti Rahayu; Dyah Ratnawati
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4814

Abstract

This study aims to test and prove empirically whether profitability and net working capital partially affect cash holding and whether firm size as a moderating variable is able to moderate the relationship between profitability and net working capital on cash holding. This research utilizes secondary data sourced of financial reports consumer non-cyclical sector companies that are listed on the Indonesia Stock Exchange from 2020 to 2022. Sampling is conducted through purposive sampling, where samples are chosen according on the predetermined criteria. According to the predetermined criteria, 50 companies were selected with 3 years of observation are obtained, resulting in a total of 150 samples for this study. In this research, the analytical methods employed are multiple linear regression and Moderated Regression Analysis (MRA) using SPSS version 29 as the statistical tool. The results of this study indicate that partially, profitability and net working capital affects cash holding. Additionally, the interaction test results indicate that firm size strengthens the relationship between profitability and cash holding, as well as the relationship between net working capital and cash holding.
The Effect Of Tax Planning, Leverage and Corporate Social Responsibility on Earnings Management Billah Safarina; Dyah Ratnawati
Al-Buhuts Vol. 21 No. 2 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i2.4842

Abstract

Earnings management remains a critical issue in financial reporting as it may impair the quality of accounting information and potentially mislead stakeholders in making economic decisions. This study aims to examine the effects of tax planning, leverage, and corporate social responsibility (CSR) on earnings management in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX). The study employs a quantitative research approach using secondary data obtained from companies’ annual reports and financial statements for the period 2019–2022. The sample consists of 19 companies selected through a purposive sampling technique, resulting in 76 firm-year observations. Data were analyzed using multiple linear regression based on the Ordinary Least Squares (OLS) method with the assistance of IBM SPSS version 26. The findings reveal that tax planning and leverage have a significant effect on earnings management, whereas corporate social responsibility does not significantly influence earnings management. These results support Agency Theory, suggesting that managers may utilize tax planning strategies and debt structures as mechanisms to influence reported earnings. This study contributes to the growing body of literature on earnings management within the Indonesian food and beverage industry and provides practical implications for investors and corporate managers in assessing the quality and reliability of financial reporting
IMPLEMENTASI GOOD CORPORATE GOVERNANCE (GCG) DALAM PENGELOLAAN DAN PERTANGGUNGJAWABAN KEUANGAN PADA PERUSAHAAN PROPERTI Naura Abelia Diva Larasati; Dyah Ratnawati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 4 (2026): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/59y38429

Abstract

This study evaluates the implementation of Good Corporate Governance (GCG) in the financial management and accountability of a property company. Using a descriptive qualitative approach, data were collected through interviews, direct observation, and document review related to the recording and reporting of cash disbursements. Thematic analysis was used to identify dominant patterns in the findings. Transparency is achieved through recording cash disbursements in accordance with the budget, supported by valid transaction evidence. This allows access for authorized internal parties. Accountability is reflected in an organized recording and reporting system, including multi-level approvals and verification. Adherence to standard operating procedures, independence in financial decision-making, and equitable division of tasks reinforce orderly management. Internal controls and regular assessments ensure the accuracy and reliability of financial data. Overall, GCG implementation functions effectively and enhances the company's management standards and financial accountability..
Analisis Efisiensi Pengelolaan Anggaran Perjalanan Dinas dan Implikasinya terhadap Strategi Bisnis pada Perusahaan Distribusi Bahan Bangunan Ghaniya Azzahra Zen; Dyah Ratnawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11673

Abstract

Penelitian ini mengkaji pengelolaan anggaran perjalanan dinas di perusahaan distribusi bahan bangunan dengan metode deskriptif kualitatif. Fokus kajian meliputi proses penyusunan anggaran, evaluasi realisasi, efektivitas validasi, efisiensi biaya, serta dampaknya pada strategi perusahaan. Data diperoleh dari wawancara dengan staf keuangan dan dokumen internal. Hasil menunjukkan anggaran disusun secara sistematis dengan tingkat realisasi 99,57% dan efisiensi biaya akomodasi 0,43%, didukung oleh sistem pelaporan digital dan pengendalian internal yang baik. Efisiensi yang dicapai memberikan potensi bagi perusahaan untuk mendukung agenda strategis, mengalokasikan dananya untuk inovasi dan ekspansi, memperkuat daya saing dan kelangsungan usaha. Kesimpulannya, pengelolaan anggaran yang baik mencerminkan disiplin fiskal dan membuka ruang untuk tujuan strategis, meskipun kesadaran biaya di seluruh organisasi masih perlu ditingkatkan untuk menjaga keberlanjutan.
Analisis Penerapan Sistem Informasi Akuntansi Pembayaran Klaim dan Implikasinya Terhadap Pelayanan Kepada Nasabah Bumida Surabaya Faizah Kartika Dzakirah; Dyah Ratnawati
Bata Ilyas Journal of Accounting Vol 7, No 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i2.12778

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan sistem informasi akuntansi dalam proses pembayaran klaim di Bumida serta mengidentifikasi implikasinya terhadap kualitas pelayanan nasabah. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif dan menerapkan metode studi kasus. Pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi terhadap informan yang terdiri atas staf klaim dan staf keuangan yang berperan langsung dalam pelaksanaan klaim. Data yang diperoleh dianalisis secara deskriptif berdasarkan komponen sistem informasi akuntansi yang dikemukakan oleh Romney dan Steinbart, yang dalam penelitian ini dikelompokkan menjadi empat aspek, yaitu pengguna sistem, prosedur dan data, teknologi, serta pengendalian internal. Hasil penelitian menunjukkan bahwa pemanfaatan sistem Care Bumida telah mendukung pelaksanaan pembayaran klaim secara terintegrasi dan lebih sistematis. Penerapan sistem tersebut berimplikasi terhadap peningkatan kecepatan pelayanan, ketepatan pelaksanaan proses, serta kemudahan akses informasi yang membantu staf dalam memberikan layanan kepada nasabah. Meskipun demikian, masih terdapat beberapa kendala operasional yang berpotensi menyebabkan keterlambatan dalam penyelesaian klain. Penelitian ini menunjukkan bahwa penerapan sistem informasi pada proses pembayaran klaim tidak hanya memperkuat pengelolaan administrasi klaim, tetapi juga memberikan kontribusi terhadap peningkatan kualitas pelayanan.This study aims to analyze the implementation of the claims payment accounting information system at Bumida and to examine its implications for customer service. The study employs a descriptive qualitative approach using the case study method. Data were collected through interviews, observations, and documentations, with research informants consisting of claims and finance staff directly involved in the process. Data analysis was conducted descriptively, referencing the components of an accounting information system as defined by Romney and Steinbart, which were simplified into four aspects: system users, procedures and data, techmology, and internal controls. The results of the study indicate that the implementation of the accounting information system through Bumida Care system has supported the integrated management of claim payments. The implications of this system has led to faster service, more accurate processes, and easier acces to information for staff serving customers. However, there are still obstacles that could potentially prolong claim settlement times. This study shows that the implications of ac accounting information system for claim payments not only supports the administrative management ofclaim payments vbut also contributes to improving the quality of customer serviceKeywords: accounting information systemst; claim payments; customer service; insurance; care bumida system
Co-Authors Adelia, Ega Ahmad, Zukhrotun Naima Aini, Septina Nur Alzahra Berlian Nurfitri Amalia Dewi Mulyasari Andyta Novasari Anggi Krisnawati Anggit Lisa Zahara Anisa Aprilia Aprilia, Jasmine Arifatin Nur Afifah Arifin, Dinah Tasyanda Nugraha Audrey Fryda Roselind Azalia Windy Rhohali Berliana Safira Billah Safarina Dewanti, Felicia Rahma Dewi, Meydi Silviana Dewi, Rizqi Silviana Faizah Kartika Dzakirah Fajar Syaiful Akbar Femmylia Ferdyan Putri Fitria Irma Saputri Alasta Fitriani, Niken Gardenia Try Puspitaningtyas Ghaniya Azzahra Zen Gianti, Sabrina Hanif Respati Sudira Hidayati, Nabila Dinar Inayah Inayah Irwina Maharani Putri Junestia Vianjaningrum Karina Lintang Ayu Salindri Khanida, Marisha Linda Sulistiyowati Mochammad Naufal Azharin Muhammad Hilmi Arifin Muhammad Nur Maftuh Ihsan Nadya Maulidina Putri Naura Abelia Diva Larasati Nicholas Ricky Hansel Ardhana Ningsih, Pingit Kusuma Prasetyaningtyas, Veronika Anggun Preswari, Raksi Puspita, Aida Indah Putri, Irwina Maharani Ramdania, Anisa Nur Rini Setyawati Rizky, Sari Fateh Safira Indah Puspita Salsa Mita Perdana Salsabila Izzatul Islam Salsabila Pramestya Putri Sari, Safira Mutiara Setiyarso, Reinka Sekar Wahyu Shabira Prihar Anindita Siti Rahayu Stevanie Amadea Ivana Govianne Tamadoy Thamrin Thorifatim Magfiroh Tituk Diah Widajantie Ulfa Puspa Wanti Widodo Widianti, Nanda Putri Zen, Ghaniya Azzahra Zukhrotun Naima Ahmad Zumariz, Iyaza