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All Journal EL-MUHASABA The Indonesian Accounting Review BAKI (Berkala Akuntansi dan Keuangan Indonesia) Owner : Riset dan Jurnal Akuntansi AJAR (Asian Journal of Accounting Research) (e-Journal) Behavioral Accounting Journal JRABA Jurnal Akuntansi Manado (JAIM) EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat E-JURNAL AKUNTANSI
Mustikasari, Elia
Department Of Accounting Faculty Of Economics And Business Universitas Airlangga
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pendampingan Pengelolaan Dan Pemanfaatan Informasi Keuangan UMKM Di Dusun Ngembes, Mojokerto: Indonesia Mienati Somya Lasmana; Permatasari, Yani; I Made Narsa; Erina Sudaryati; Wiwiek Dianawati; Murdiyati Dewi; Hamidah; Elia Mustikasari; Alfiyatul Qomariyah; Okta Shindu Hartadinata; Deddy Kurniawansyah
Ekobis Abdimas Vol 6 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.5.1.10141

Abstract

This Community Service program was conducted in Dusun Ngembes, Mojokerto, involving 11 instructors and engaging 30 MSME (Micro, Small, and Medium Enterprise) actors. The program focused on two primary issues: (1) improving the knowledge and skills of MSME managers in managing and preparing financial reports, which remain suboptimal, and (2) addressing the limited use of financial information for business growth. The program employed methods such as interviews, lectures, tutorials, discussions, and direct field observations to comprehensively explore MSME management practices. Data analysis was performed using a descriptive analytical approach to generate actionable recommendations. The outcomes aimed to enhance participants' capabilities in financial management, with an emphasis on accurate cost calculation to boost profitability. Ultimately, this program sought to empower MSMEs with the tools and insights needed to achieve sustainable business development and improve their overall welfare
Reconstruction Model For Mitigating Business-To-Customer Fraud In Indonesia’s VAT Policy Adiningsih, Triana Eva; Mustikasari, Elia
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i2.31061

Abstract

Purpose: This research aims to examine the possibility of combining E-Barimt and blockchain technology with E-Filing. This examination hopes that if the implementation of E-Barimt can be adopted into the Indonesian system, then the government will have another option of increasing tax revenue rather than increasing the tariff of VAT. Method: This research employs a systematic literature review as its method. The literature used comprises Scopus-indexed journals and grey literature—the latter was utilised due to the limited information available on Scopus-indexed journals regarding the e-Barimt. Results: The implementation of E-Barimt in Mongolia yields more beneficial effects, and with some adjustments, the author argues that it can also be implemented in Indonesia. Implications: This research presents a model for integrating E-Barimt, E-Filing, and Blockchain technology. This model can be implemented by policymakers in Indonesia to mitigate potential fraud, thereby supporting the government's goal of increasing tax revenue. Novelty: E-Barimt has never been mentioned in a Scopus-indexed journal, so this is considered a new system that scholars have not discovered. Besides, the effectiveness can be adopted in Indonesia and solve the VAT’s loopholes.
EXPLORING THE ROLE OF ETHICAL RELATIVISM, MENTAL ACCOUNTING, AND TAX DIGITALIZATION IN MSME TAX COMPLIANCE Ahmad Danang Sagita; Elia Mustikasari
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i1.75950

Abstract

This study aims to provide empirical evidence on the influence of ethical relativism, mental accounting, and tax digitalization on tax compliance among MSME taxpayers at KPP Pratama Banyuwangi. Using a quantitative approach, this research involves 120 individual MSME taxpayers selected through accidental sampling. Data were analyzed using multiple linear regression assisted by SPSS version 26. The results show that ethical relativism does not significantly affect tax compliance, as taxpayer decisions tend to be guided more by regulatory and rational considerations than by moral perspectives. In contrast, both mental accounting and tax digitalization have a positive and significant influence, indicating that effective financial categorization and accessible digital tax services enhance taxpayer compliance. These findings suggest that psychological and technological factors play a vital role in fostering tax compliance beyond ethical reasoning. The implication of this research highlights the importance for tax authorities to improve digital infrastructure and taxpayer financial literacy as strategic steps to increase compliance rates
The effect of tax avoidance and tax risk on firm risk Yuwono, Andrie; Mustikasari, Elia
The Indonesian Accounting Review Vol. 12 No. 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2875

Abstract

This study aims to determine whether tax avoidance and tax risk have an influence on firm risk. This study uses data in the form of annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018. The results of this study show that tax avoidance and tax risk have a positive effect on firm risk. The results of this study prove the signaling theory that company management sends signals in the form of information about tax avoidance and tax risk to investors. The investors then use the information as a tool in making decisions in the future.
Apakah Ukuran Perusahaan, Kompleksitas, Dan Ukuran KAP Memiliki Pengaruh Dalam Penentuan Biaya Audit? Pratama, Chandra Adi; Mustikasari, Elia; Tjaraka, Heru
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10177

Abstract

Tujuan dari penelitian ini adalah menemukan bukti empiris mengenai faktor yang dapat memengaruhi biaya audit pada penawaran perdana saham. Variabel independen dalam penelitian ini adalah ukuran perusahaan, kompleksitas perusahaan, dan ukuran kantor akuntan publik. Teknik analisis yang digunakan adalah regresi berganda. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling. Total sampel penelitian 243 perusahaan yang melakukan penawaran perdana sahamnya ke publik dalam rentang waktu 2020-2023 di Bursa Efek Indonesia. Alat uji statistik menggunakan STATA 17. Hasil penelitian menunjukkan hasil bahwa ukuran perusahaan tidak berpengaruh terhadap biaya audit, sedangkan kompleksitas perusahaan, dan ukuran kantor akuntan publik berpengaruh signifkan terhadap biaya audit. Implikasi penelitian ini sebagai dasar penentuan biaya audit untuk perusahaan yang akan melakukan penawaran saham perdana ke publik di Bursa Efek Indonesia ke depan.
Analisis Pengaruh Return On Equity, Debt To Total Asset Ratio, Debt To Equity Ratio, Earning Per Share Dan Price Earning Ratio Pada Harga Saham Semilir, Khansa Pandan; Mustikasari, Elia
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2221

Abstract

One of the analytical techniques that investors can apply to understand a company's financial condition is fundamental analysis using financial ratios in financial statements. The results of investors' analysis of the company's financial condition will determine investors' interest in investing as reflected in the company's stock price. The COVID-19 pandemic in Indonesia had a significant impact on the operations of manufacturing companies. In this regard, this study aims to examine the effect of ROE, DAR, DER, EPS, and PER on the stock prices of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. This study used a sample of 286 companies, which were analyzed using multiple linear regression with the help of SPSS version 20 software. Based on the results of this study, it was determined that ROE had a positive effect on stock prices, DAR had a negative effect on stock prices, and EPS had a positive effect on stock prices. Meanwhile, two other financial ratios, namely DER and PER, have no effect on stock prices
Co-Authors ADININGSIH, TRIANA EVA Ahmad Danang Sagita Alfiyatul Qomariyah Andrie Yuwono Andrie Yuwono Aqmarina Vaharani Paramaduhita Chandra Adi Pratama Deddy Kurniawansyah, Deddy Ellyzabeth Putri Vizandra Erina Sudaryati Ferdianto Dwiputra HAMIDAH Hasan Effendi Jafri Heru Tjaraka I Made Narsa Mienati Somya Lasmana Mujahid Ma’ruf Murdiyati Dewi Okta Shindu Hartadinata Permatasari, Yani Pratama, Chandra Adi Renita Rachma Dewi Semilir, Khansa Pandan Wiwiek Dianawati Yonathan Kristian Yonathan Kristian