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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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MENINGKATKAN PEMAHAMAN PAJAK ORANG PRIBADI: PELATIHAN PERHITUNGAN DAN PELAPORAN SPT TAHUNAN Putri, Sofie Yunida; Wilasittha, Acynthia Ayu; Haryati, Tantina
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.18791

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pemahaman yang lebih baik tentang perpajakan kepada Civitas Akademika di Sekolah Pelayaran Bhakti Samudera Surabaya, sehingga dapat meningkatkan literasi pajak, memastikan bahwa peserta dapat dengan percaya diri menghitung dan melaporkan SPT Tahunan, serta membantu mengelola kewajiban perpajakannya secara lebih efisien. Pelatihan ini mencakup berbagai aspek perhitungan dan pelaporan SPT Tahunan, dengan fokus pada materi yang mudah dipahami dan panduan praktis dengan menggunakan metode pemaparan materi berbasis pertanyaan dan diskusi untuk menciptakan lingkungan yang mendukung dan interaktif, memungkinkan peserta untuk mengajukan pertanyaan dan berbagi pengalaman mereka. Kegiatan ini telah memberikan hasil yang positif dalam meningkatkan pemahaman pajak bagi para peserta pelatihan. Selain itu, kegiatan ini telah memberikan kontribusi positif terhadap kemandirian finansial individu dan meningkatkan kesadaran akan pentingnya kepatuhan perpajakan. Hasil dari pelatihan ini akan berkelanjutan dengan pendampingan secara langsung bagi para peserta untuk menghitung, melaporkan dan memberikan manfaat jangka panjang untuk mendorong pemahaman yang lebih baik tentang kewajiban pajak Tahunan bagi Wajib Pajak Orang Pribadi.
Analysis of Compliance, Transparency, and Accountability of The X Party Campaign Fund Report in South Sumatera in The Management of Receipt and Use of Campaign Funds Singgih Alfiyahya; Tantina Haryati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i3.815

Abstract

This study analyzes the compliance, transparency, and accountability levels in the campaign finance reports of Party X in South Sumatra, focusing on the management of campaign fund receipts and expenditures. Utilizing a qualitative case study approach, data was gathered through document studies, observation, examination of campaign fund financial reports, and a review of literature on regulations and best practices in campaign fund accountability. Findings indicate efforts toward compliance with existing regulations, yet significant challenges remain in achieving optimal levels of transparency and accountability in campaign fund management. Factors such as insufficient understanding of applicable regulations, lack of awareness regarding the importance of transparency, and complex political pressures and interests often hinder progress. Implications suggest the need for campaign finance reform and increased commitment from stakeholders to enhance integrity and accountability in the political process.
LITERATURE REVIEW REPUTASI KANTOR AKUNTAN PUBLIK DAN UKURAN PERUSAHAAN KLIEN : DAMPAKNYA TERHADAP AUDIT REPORT LAG Galuh Candra Mustika Dewi; Tantina Haryati
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 7 No. 4 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v7i4.4958

Abstract

Artikel ini meneliti pengaruh reputasi kantor akuntan public (KAP), dan ukuran perusahaan terhadap audit report lag. Penelitian ini menggunakan metode systematic literature review. Data yang digunakan meliputi studi kasus yang menyangkut laporan keuangan, audit report lag, ukuran perusahaan, dan reputasi kantor akuntan public (KAP).Data untuk penelitian ini dikumpulkan melalui pencarian literature menggunakan Google Scholar. Data yang diperoleh dari artikel yang terpilih dianalisis secara sistematis. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan reputasi KAP saling berkaitan dalam memengaruhi Audit Report Lag. Ukuran besar atau kecilnya perusahaan berpengaruh terhadap audit report lag, baik dampak positif maupun negative. Reputasi KAP tidak berpengaruh pada audit report lag, karena baik KAP dengan reputasi baik maupun KAP yang tidak terkenal belum menjamin ketepatan waktu dalam penyelesaian laporan keuangan. Kata Kunci : Reputasi KAP, Ukuran Perusahaan, Audit Report Lag
Analisis Penerapan Vouching Atas Akun Pendapatan Pada PT. X Oleh KAP XYZ Wardhana, Ferdy; Haryati, Tantina
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 1 No. 4 (2024): Agustus
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v1i4.2306

Abstract

Penelitian ini menganalisis prosedur vouching Kantor Akuntan Publik (KAP) XYZ dalam audit pendapatan PT. X. Metode penelitian ini menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara, observasi, dan analisis dokumen. Hasil menunjukkan KAP XYZ menerapkan prosedur vouching sistematis, meliputi pemeriksaan dokumen sumber, verifikasi otorisasi, penelusuran catatan akuntansi, dan konfirmasi pihak ketiga. Auditor juga melakukan pengujian substantif untuk menilai kelengkapan, keakuratan, dan cut-off pendapatan. Prosedur ini sesuai dengan standar audit dan praktik terbaik industri. Namun, ada area yang perlu ditingkatkan, seperti pemanfaatan teknologi dan peningkatan pengambilan sampel untuk transaksi berisiko tinggi. Penelitian ini memberikan wawasan berharga tentang praktik vouching dalam audit pendapatan. Keterbatasan penelitian meliputi fokus pada satu perusahaan dan KAP. Penelitian lebih lanjut disarankan untuk membandingkan praktik vouching antar perusahaan.
Exploring Taxation Understanding among Individual Taxpayers at Sekolah Pelayaran Bhakti Samudera Anam, Sahrul; Putra, Firman Eka; Wilasittha, Acynthia Ayu; Haryati, Tantina; Putri, Sofie Yunida
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4151

Abstract

This community engagement initiative aims to assess the extent of the understanding among the academic community of Sekolah Pelayaran Bhakti Samudera regarding the reporting of Article 21 personal income tax (PPh 21). The level of understanding was gauged through the distribution of a questionnaire, which included inquiries about the registration of taxpayers within the Sekolah Pelayaran Bhakti Samudera environment and participants' comprehension of taxation and their tax obligations. The taxpayer registration process will assist the community engagement team in developing materials for socialization and assistance in filing individual income tax returns (SPT PPh Orang Pribadi) to be conducted in the future. Based on the questionnaire, data were obtained from 26 participants, with 61.5% of them having a Taxpayer Identification Number (NPWP), while the rest did not possess an NPWP. This aligns with the condition of the academic community in the school, which typically earns income below the Non-Taxable Income Threshold (PTKP). Regarding the understanding of tax reporting, the academic community at Sekolah Pelayaran Bhakti Samudera still lacks a solid grasp of the subject. A total of 20 respondents out of 26 participants exhibited a low level of understanding of tax reporting. Consequently, many members of the academic community remain unfamiliar with the tax reporting obligations of individual taxpayers with NPWP. This situation is further supported by the school's practice of not providing PPh 21 withholding tax slip due to the academic community's income falling below the PTKP threshold.
Examining the Relationships Between Islamic Governance, Financial Performance, and Corporate Value: A Literature Review Cendana, Arnez; Januar, Muhammad Kiki; Haryati, Tantina; Wilasittha, Acynthia Ayu; Putri, Sofie Yunida
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4172

Abstract

The objective of this literature review is to offer a thorough examination of the relationship between Islamic company Social Responsibility (ICSR), Islamic Corporate Governance (ICG), financial performance, and company value in the realm of Islamic finance and business practices. The main aim of this study is to conduct a comprehensive literature analysis to obtain a deeper understanding of the interconnected elements that play a role in the overall achievement and long-term viability of Islamic enterprises. The research technique utilized for this review entails a comprehensive analysis of pertinent scholarly literature, with a specific emphasis on the concepts and implementation of ICSR (Islamic Corporate Social Responsibility) and ICG (Islamic Corporate Governance) within the context of Islamic ethics and adherence to Sharia. The evaluation emphasizes the importance of ensuring that company actions are by Islamic principles, such as engaging in philanthropy, practicing ethical business conduct, and demonstrating environmental responsibility. Additionally, the literature review presents empirical findings that suggest organizations that are dedicated to the principles of corporate social responsibility (CSR) and corporate governance (CG) tend to demonstrate greater financial performance and increased corporate value. This study examines the potential impact of these principles on the long-term financial performance and stability of Islamic markets, with a specific focus on enhancing shareholder wealth. The paper additionally examines several approaches and indicators employed for evaluating ICSR (Islamic Corporate Social Responsibility), ICG (Islamic Corporate Governance), financial performance, and corporate value within Islamic settings. It acknowledges the distinct difficulties encountered by scholars and practitioners when attempting to effectively assess these categories. The literature review has two implications. First and foremost, this highlights the significance of incorporating practises related to Islamic Corporate Social Responsibility (ICSR) and Islamic Corporate Governance (ICG) within the framework of Islamic firms, with a focus on their ability to enhance financial performance and corporate value. Additionally, this underscores the necessity for additional study in order to establish standardized measuring frameworks and methodologies specifically designed for Islamic banking and commercial contexts. This literature study offers significant insights into the intricate interconnections between ICSR (Islamic Corporate Social Responsibility), ICG (Islamic Corporate Governance), financial performance, and corporate value within the context of Islamic business practises. This statement highlights the need of ensuring that Islamic principles are in accordance with business actions and governance structures, in order to promote the well-being of stakeholders and ensure the long-term viability of Islamic firms. Future study should prioritise the resolution of measurement issues and the examination of the intricacies inherent in these associations among distinct Islamic sectors and geographical areas.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, AND LEVERAGE ON FIRM VALUE WITH FIRM SIZE AS A MODERATING VARIABLE Puspasari, Marchsyta Dwi; Haryati, Tantina
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 3 No. 3 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i3.209

Abstract

This study examines the moderating effects of CSR, profitability, and leverage on firm value and the impact of fit Size in moderating these effects. In this quantitative research, the purposive sampling technique determined 22 energy-related companies listed on the Indonesia Stock Exchange during the 2019-2022 period. Partial least squares were used to analyze the data in this study, with analysis performed in SmartPLS 3.0. This study concludes that CSR and firm Size do not affect substantial value, but profitability and leverage positively and significantly affect significant value. Fit Size as a moderating variable successfully moderates the effect of CSR and power on firm value but cannot reconcile the impact of profitability on solid value. The implications of this study's result for companies are substantial since they may be used to investigate and address the factors that affect significant value as reflected by stock prices
Analisis Terjadinya Kredit Macet di Bank Mandiri Surabaya : Implikasi Terhadap Laporan Keuangan Mifta Wardhani Putri; Tantina Haryati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.2145

Abstract

This research aims to analyze the factors that cause bad credit at Bank Mandiri Surabaya and its impact on the bank's financial statements. Through a qualitative approach, this study evaluates how bad credit affects financial performance and the accounting policies implemented. Data was collected through interviews with bank management, as well as analysis of financial reports in the last five years. The research results show that less stringent credit policy, unstable economic conditions and weaknesses in internal supervision are the main causes of bad credit. Bad loans have a significant impact on financial statements, especially through increasing the allowance for credit losses which reduces net profit and affects financial ratios. This research provides recommendations for improving the credit assessment system, strengthening internal supervision, and increasing training for staff.
Peranan Audit Operasional dan Pengendalian Internal pada Kinerja Perusahaan Febrian Eka Candra Wicaksana; Tantina Haryati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.2153

Abstract

Penelitian ini bertujuan untuk mengetahui peran audit operasional dan pengendalian internal terhadap kinerja perusahaan. Audit operasional merupakan proses evaluasi sistematis terhadap efisiensi, efektivitas, dan ekonomisasi operasi perusahaan, sedangkan pengendalian internal mengacu pada sistem, prosedur, dan kebijakan yang diterapkan untuk melindungi aset, memastikan keakuratan informasi, dan menjamin kepatuhan terhadap peraturan. Penelitian ini menggunakan pendekatan kualitatif dengan mengumpulkan data dari berbagai sumber. Hasil penelitian menunjukkan bahwa audit operasional dan pengendalian internal memiliki pengaruh terhadap kinerja perusahaan. Temuan ini menunjukkan bahwa audit yang dilakukan secara rutin dan menyeluruh dapat mengidentifikasi kelemahan dan peluang perbaikan dalam proses operasional, yang pada akhirnya meningkatkan kinerja perusahaan. Penelitian ini memberikan implikasi praktis bagi manajemen perusahaan untuk mengoptimalkan fungsi audit operasional dan memperkuat sistem pengendalian internal guna mencapai kinerja yang lebih baik.
Does Board Gender Diversity Moderate ESG, Dividend Policy, and Firm Value Relationships? Nur Aisyah, Fara Sahira; Haryati, Tantina; Vendy, Vicky
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i2.69390

Abstract

The objective from this study is to investigate the relationship from ESG performance and dividend policy on firm value, and the impact of moderating variable that from board gender diversity. The sample comprises 103 manufacturing companies registered on the IDX in both 2021 and 2022. Data were gathered from annual and sustainability reports and analyzed by panel data regression. The research findings show that environmental performance and dividend policy have a positive effect on firm value. Combined ESG, social, and governance performance have no influence on firm value. On the other hand, board gender diversity can negatively moderate the effect of dividend policy on firm value, but it cannot moderate the influence from combined ESG performance on firm value.
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