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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Distribusi Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jambura Economic Education Journal Jurnal Riset Akuntansi Aksioma Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) International Journal of Economy, Education and Entrepreneurship (IJE3) Behavioral Accounting Journal Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Manajemen dan Akuntansi
Haryati, Tantina
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran”, Jawa Timur, Surabaya 60294, Indonesia
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Pengaruh Tax Planning, Beban Pajak Tangguhan, Ukuran Perusahaan dan Corporate Social Responsibility Terhadap Manajemen Laba Fikri Azhari Ramadhani; Tantina Haryati
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.7526

Abstract

The aim of this research is to find the influence of Tax Planning, deferred tax burden, company size, and Corporate Social Responsibility on earnings management in food and beverage sector companies listed on the Indonesia Stock Exchange. This research uses purposive sampling as a sampling approach. The conclusion is that Tax Planning and company size both have an influence on earnings management, but deferred tax burden and Corporate Social Responsibility influence earnings management. Keywords: Deferred Tax Burden, Corporate Social Responsibility, Profit Management, Tax Planning, Company Size
Manajemen Laba Memediasi Efek Pengungkapan CSR dan Mekanisme GCG terhadap Kinerja Keuangan Anisa Hanif Fadia Hayya; Tantina Haryati
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.5388

Abstract

This study aims to analyze earnings management actions in mediating the effects of CSR disclosure and GCG mechanisms on financial performance. This research method is a quantitative method. The data source used comes from the annual report. The research data was processed and analyzed using Warp PLS 7.0 software with the PLS-SEM analysis method. The results showed that CSR has a significant and negative effect on financial performance and earnings management, the GCG mechanism has a significant and positive effect on financial performance and earnings management, law management has a significant and positive effect on financial performance. Also, the results of the indirect effect test explain that CSR and GCG mechanisms on the company's financial performance cannot be mediated by earnings management. Keywords: CSR, Financial Performance, Profit Management, GCG Mechanism
Locus Of Control, Penerapan SAP, dan SPI terhadap Kualitas Laporan Keuangan Siti Salzabila Faizaroh Aizy; Tantina Haryati
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.5397

Abstract

This study aims to prove the influence of Locus of Control (LOC), the application of SAP, and SPI on the quality of financial reports in SKPD Sampang Regency. This research method is quantitative. The population in this study were 25 SKPD in Sampang Regency. The sampling technique used was a purposive sampling technique so that 81 employees met the criteria for respondents. Primary data using a questionnaire used in this study. The analysis technique used is Partial Least Square (PLS) with the help of WarpPls 7.0 software. The results showed that the hypothesis testing was obtained, namely, a) LOC on financial statements has a significant P-Value of 0.005; b) SAP on the financial statements has a significant P-Value of <0.001; c) SPI on financial reports has a significant P-Value of 0.064. Conclusion, LOC and the application of SAP have a significant positive effect on the quality of financial reports. While SPI has no positive effect on the quality of financial reports. Keywords: Quality of Financial Statements, LOC, SAP Implementation, SPI
Ukuran Perusahaan dan Kinerja Lingkungan Perusahaan Terhadap Munculnya Asimetri Informasi Menggunakan Pengungkapan ESG sebagai Variabel Moderasi Rafli Syahrul Hikam; Tantina Haryati
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.5796

Abstract

This study aims to determine the analysis of environmental (social), and governance (ESG) disclosure as a variable moderating the relationship between company size and environmental performance on the emergence of information asymmetry. This research method uses quantitative methods, and the data used is secondary data. The research was conducted on basic materials sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sample used is 150 annual reports from 30 companies with a period of 5 years. The data source used comes from the annual report. The research data was processed and analyzed using Warp PLS 7.0 software with the PLS-SEM analysis method. The results showed that a) the variable firm size for information asymmetry has a probability value of 0.209 with a path coefficient of 0.065; b) the environmental performance variable on information asymmetry has a probability value of 0.071 with a path coefficient of -0.117; c) the environmental social governance variable that moderates firm size towards information asymmetry has a probability value of 0.022 with a path coefficient of -0.159; d) the environmental social governance disclosure variable that moderates environmental performance on information asymmetry has a probability value of 0.458 with a path coefficient of -0.009. In conclusion, company size has no significant and positive effect on the emergence of information asymmetry, and company environmental performance does not have a significant negative effect on the emergence of information asymmetry. In addition, ESG has a significant and negative effect in moderating firm size on the emergence of information asymmetry, while ESG has no and negative effect in moderating environmental performance on the emergence of information asymmetry. Keywords: Information Asymmetry, ESG, Environmental Performance, Company Size
Laporan Keberlanjutan dan Profitabilitas terhadap Return Saham dengan Nilai Perusahaan sebagai Variabel Moderasi Tacfia Fitri Handayani; Tantina Haryati
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.5861

Abstract

This study aims to examine and analyze the effect of sustainability reports and profitability on stock returns, and test the company's value moderates sustainability and profitability reports on stock returns. This research method uses quantitative through financial data instruments. The research sample consisted of 32 Mining Companies listed on the IDX for the 2018-2021 period. The results showed, a) sustainability reports on stock returns have a value for path coefficient -0.071 (negative) and a P value of 0.842 (not significant); b) profitability on stock returns has a value for the path coefficient of 0.372 (positive) and a p value of 0.328 (not significant); c) company value mediating sustainability reports on stock returns has a path coefficient value of -0.915 (negative/weakening) and a p value of 0.175 (not significant); d) company value mediating profitability on stock returns has a path coefficient value of 0.754 (positive/strengthening) and a p value of 0.265 (not significant). In conclusion, sustainability reports, profitability do not affect stock returns and firm value does not moderate sustainability and profitability reports on stock returns. Keywords: Sustainability Report, Firm Value, Profitability, Stock Return
Pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi Mochamad Sulthan Firdaus; Tantina Haryati
Journal of Management and Bussines (JOMB) Vol 6 No 1 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i1.7503

Abstract

This research aims to evaluate the influence of Good Corporate Governance (GCG) and CSR on Company Value, with Profitability as a moderating variable. Quantitative methodology is used with data on shares of state-owned companies on the Indonesian Stock Exchange in the 2017-2021 period. Research participants involved shares of state-owned companies, and data was collected from the Indonesia Stock Exchange website, and analyzed using smart PLS4 software. The research results show that profitability has a moderating effect on managerial ownership, independent board of commissioners, and CSR on company value. The conclusion is that the management of BUMN subsidiary companies can take further steps to maximize the use of managerial ownership, strengthen the role of the independent board of commissioners, and develop corporate social responsibility (CSR). This becomes more important in facing rapid developments in science, information technology and increasingly fierce global business competition. This research is original with a focus on the correlation between GCG, CSR and company value, considering profitability as a moderating variable. Keywords: CSR, GCG, Company Value, SEM
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. PANCA PUTRI RAHMA Rahma, Anidya; Haryati, Tantina

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.747 KB) | DOI: 10.31955/mea.v5i2.1336

Abstract

Salah satu sistem penting yang dibutuhkan oleh pihak manajemen adalah Sistem Informasi Akuntansi (SIA) yang disesuaikan dengan keadaan serta kebutuhan. SIA dalam suatu perusahaan merupakan hal yang penting untuk kelangsungan perushaan itu. Penelitian ini bertujuan untuk Untuk mengetahui penerapan, efektivitas serta kendala sistem informasi akuntansi penerimaan serta pengeluaran kas di PT. Panca Putri Rahma. Metode yang di gunakan dalam penelitian ini adalah Penelitan ini memakai jenis penelitian studi kasus dengan pendekatan kualitatif, dengan hasil penerapan sistem informasi akuntansi penerimaan dan pengeluaran kas pada PT. Panca Putri Rahma belum berjalan secara efektif dikarenakan masih menggunakan sistem manual.
Pengungkapan Lingkungan sebagai Mediator Kinerja Keuangan dan Kinerja Lingkungan Terhadap Nilai Perusahaan Fadhiatus Zahro; Tantina Haryati; R. Muh. Syah Arief Atmaja Wijaya
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 16 No 2 (2024): 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.v16i2.455

Abstract

Riset ini bertujuan untuk membuktikan dampak kinerja lingkungan dan kinerja keuangan terhadap nilai perusahaan melalui pengungkapan lingkungan pada sektor industri barang konsumsi yang tercatat dalam daftar Bursa Efek Indonesia (BEI) 2018-2023. Teknik pengambilan sampel yaitu purposive sampling. Metode analisis yang diterapkan ialah analisis jalur dengan menggunakan perangkat lunak SPSS versi 26. Studi ini membuktikan kinerja lingkungan ataupun pengungkapan lingkungan tidak memberikan dampak terhadap nilai perusahaan, sedangkan kinerja keuangan berdampak positif terhadap nilai perusahaan. Selain itu, pengungkapan lingkungan tidak dipengaruhi oleh kinerja keuangan, namun kinerja lingkungan menunjukkan dampak positif terhadap pengungkapan lingkungan. Pengungkapan lingkungan tidak berhasil memediasi kinerja keuangan dan kinerja lingkungan terhadap nilai perusahaan.
Pendampingan Penghitungan dan Pelaporan Pajak Penghasilan Pasal 21 Orang Pribadi pada Civitas Akademika Sekolah Pelayaran Surabaya Acynthia Ayu Wilasittha; Putri, Sofie Yunida; Tantina Haryati
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 5 No. 2 (2024): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v5i2.31807

Abstract

Purpose – This community service activity aims to enhance the understanding of individual taxpayers in the field of taxation, specifically in calculating and reporting their taxes online. The community service activity took place at Bhakti Samudera Maritime School located in Surabaya, and the participants were teachers and administrative staff from the school. Design/methodology/approach - The activity was conducted in three phases: questionnaire distribution, training on the calculation and reporting of Article 21 Personal Income Tax (PPh Pasal 21), and assistance in calculating and reporting taxes online. Based on the questionnaire data, it was determined that the academic community had income below the Taxable Income Threshold (PTKP). Therefore, the community service team prepared simplified materials for tax calculation and reporting. Findings – This community service activity improved the understanding of individual taxpayers, specifically the academic community of Bhakti Samudera Maritime School in Surabaya, regarding how to calculate their tax liabilities under Article 21 Personal Income Tax and report them using online e-filing. Originality/value – The school's academic community benefited from the training and assistance provided, as it resolved all tax-related issues and misunderstandings.
The Effect of Green Accounting Implementation on Islamic University Social Responsibility: Peranan Green Accounting Terhadap Implementasi Islamic University Social Responsibility Haryati, Tantina; Kirana, Nanda Wahyu Indah; Wilasittha, Acynthia Ayu; Putri, Sofie Yunida
Journal of Accounting Science Vol. 7 No. 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1654

Abstract

Currently, various environmental issues are completely unavoidable, and even the implementation has begun to be applied in multiple sectors, including the world of education. This study aims to determine the implementation of IUSR-based Green Accounting at the Islamic University in Surabaya by using Sharia Enterprise Theory as the theoretical basis. The total population of this study is 1,311 students, consisting of 556 State Islamic University of Sunan Ampel Surabaya (UINSA) students, 530 Muhammadiyah University of Surabaya students, and 225 Nahdlatul Ulama University Surabaya (UNUSA) students. They were chosen using simple random sampling with a total sample according to the calculation of the Slovin formula. The hypothesis in this study is that Green Accounting, as measured by the indicators of Environmental Concern, Environmental Involvement, Environmental Reporting, and Environmental Audit have a significant effect on Islamic University Social Responsibility. The research variables were measured by indicators Al-Adl, Al-Ihsan, Maslaha, and Tafwid. The hypotheses were analyzed and tested using Partial Least Square (PLS) with SmartPLS 3.0 software, the results of which show that Green Accounting has a significant effect on Islamic University Social Responsibility. The implementation of green accounting in Islamic universities social responsibility should be implemented in every activity and activity that supports measurable environmental preservation through environmental performance at the university, which is measured by activities that support green accounting by participating in a green campus program so that the university's image becomes good in the eyes of society.
Co-Authors Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Aini, Septina Nur Alyaa Ashiilah Setiawan Anam, Sahrul Anidya Rahma Anisa Hanif Fadia Hayya Arnez Cendana Budiwitjaksono, Gideon Setyo Cendana, Arnez Cintia Sinaring Sinanding Dinda Kama Dita Eirene Dewi Anggraeni Elsa Sabrina Agustia Elyana Putri Nur Fitri Fabiola Dinda Effendi Fadhiatus Zahro Farizah Nur Amalia Fatima Thuzahra Fatkhurrozi, Bima Akmal Febrian Eka Candra Wicaksana Fikri Azhari Ramadhani Firman Eka Putra Galuh Candra Mustika Dewi Hayyin Rizki Utami Ika Faradilla Purwaningrum Januar, Muhammad Kiki Jelita, Fernanda Putri Khansa Hasna Nur Khairunnisa Kirana, Nanda Wahyu Indah Kusnadi, Sal-Sabilla Narita Kusuma, Titis Widya Marshanda, Almira Yasmin Maulana Herlambang Melindah Seviona Mifta Wardhani Putri Mochamad Sulthan Firdaus Muhammad Kiki Januar Nanda Wahyu Indah Kirana Naufal Bayu Ardhana Niken Handayani, Rukmining Tias Nur Aisyah, Fara Sahira Pusparini, Dinda Ayu Puspasari, Marchsyta Dwi Putra, Firman Eka Putri, Parwanti Nuryoko R. Muh. Syah Arief Atmaja Wijaya Rafli Syahrul Hikam Rahma, Anidya Rahmania, Siti Khodijah Ramdania, Anisa Nur Refdy Radhinka Firza Rohmah, Mufidatur Sahrul Anam Sihotang, Diva Amelia Silalahi, Olivia Yunita Singgih Alfiyahya Siti Salzabila Faizaroh Aizy Siti Sundari Soffi Marisha Yuliani Sofie Yunida Putri Sofie Yunida Putri Syaqna Salsabila Putri Sylvia Martha Tacfia Fitri Handayani Tauristasari, Lila Tuti, Yeny Widya Vendy, Vicky Vicky Vendy Wardhana, Ferdy Widodo, Ulfa Puspa Wanti Widyanti, Rara Anggita Salsabila Wulandari Hidayanti Yanti, Anisyah Firda Yulita Dwi Nuraini Zahra, Bilqist Nabila Zsalzsabila Izzatunnisa Zulkarnain