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All Journal Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri SEIKO : Journal of Management & Business EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Proaksi Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Neraca Manajemen, Akuntansi, dan Ekonomi
Agustin, Beby Hilda
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Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Penghasilan Komprehensif Lain & Laba yang Diatribusikan ke Pemilik Terhadap Audit Report Lag Agustin, Beby Hilda; Kusuma, Marhaendra
Jurnal Proaksi Vol. 11 No. 4 (2024): Oktober - Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i4.6323

Abstract

Laporan keuangan isinya tambah banyak dengan dimasukkannya Others Comprehensive Income (OCI) dan Profit Attributable to Owners (PAO). Perlu bukti empiris untuk menguji apakah tambahan informasi tersebut berdampak pada waktu penyelesaian audit. Tujuan penelitian ini adalah menguji pengaruh OCI & Profit Attributable to Owners (PAO) terhadap Audit Report Lag (ARL). Data penelitian ini adalah laporan tahunan perusahaan semua sektor terdaftar BEI periode 2020-2023 dengan sampel 452 dan data obervasi 1.742. Teknik analisis data dengan Moderation Regression Analysis. Hasil penelitian menunjukkan bahwa OCI berpengaruh positif terhadap ARL, kebijakan reklasifikasi memperlemah pengaruh OCI terhadap ARL, PAO berpengaruh positif terhadap ARL dan keberadaan NCI memperlemah pengaruh PAO terhadap ARL. Kompleksitas dan karakteristik OCI dan PAO, membuat auditor memerlukan tambahan prosedur audit untuk meminimalisir risiko, sehingga memerlukan waktu lebih lama dalam menyelesaikan laporan audit. Originalitas penelitian ini adalah pengujian moderasi reklasifikasi dalam pengaruh OCI terhadap ARL, PAO terhadap ARL, dan moderasi NCI dalam pengaruh PAO terhadap ARL.
ANALYSIS OF THE IMPLEMENTATION OF THE CORE TAX ADMINISTRATION SYSTEM TO IMPROVE TAXPAYER COMPLIANCE (CASE STUDY AT KPP PRATAMA PARE KEDIRI) Ersamawanti, Herfika; Agustin, Beby Hilda; Isnaniati, Siti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 1 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i1.11027

Abstract

Core Tax Administration System sebagai sistem administrasi pajak yang merupakan bagian dari Core Tax Administration System is a tax administration system which is part of the government's efforts to carry out tax reform. The Core Tax Administration System can simplify the business process of implementing tax administration, both for the Directorate General of Taxes in carrying out their duties and for taxpayers in fulfilling their tax obligations. The Core Tax Administration System is a tax administration business process redesign project through the development of a COTS (Commercial Off-the-Shelf) based information system accompanied by improvements to the tax database. This research uses qualitative descriptive. The aim of this research is to find out the results of the analysis of the implementation of the core tax administration system to increase taxpayer compliance (study at KPP Pratama Pare Kediri). The data collection techniques used in this research are interviews, observation and documentation. The results of this research reveal that the main strength of KPP Pratama Pare Kediri lies in its strong commitment to implementing tax digitalization through the core tax administration system, accompanied by the ability to disseminate technology and relevant tax policies to taxpayers. However, the weaknesses faced include low taxpayer awareness and mastery of digital services, as well as KPP's internal challenges related to adaptation from conventional to digital systems and system integration that is not yet optimal. Great opportunities arise along with the increasingly widespread digitalization trend in society. This opens up space for KPP Pratama Pare Kediri to develop more modern and integrated tax services, as well as utilize social media for tax education and socialization. However, the threat of taxpayer behavior that is still not fully compliant and difficulties in digitally reporting annual tax returns remain challenges that must be faced.
The Impact of Corporate Governance on Capital Structure For Companies Listed on The IDX Erlikawati, Erlikawati; Srihastuti, Eni; Awalina, Putri; Agustin, Beby Hilda
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.4092

Abstract

This study was conducted due to the challenges in implementing good governance practices in public companies in Indonesia. Companies in Indonesia also face challenges in ownership and control of the company. Amidst the increasingly complex business world, corporate governance and decision-making regarding capital structure are becoming increasingly important. The purpose of this study is to determine how corporate governance, especially commissioner compensation, board size, and company size affect the company's capital structure. The sample of this study includes companies listed on the LQ 45 index on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research data comes from financial reports available on the IDX website. To test the hypothesis, a two-way ANOVA analysis was used. The research findings show that there is no significant difference in capital structure related to compensation and board size. Conversely, company size shows a significant effect on variations in capital structure. In addition, there is no significant interaction between board compensation, board size, and company size in their effect on differences in company capital structure.
Efektivitas Tax Amnesty Dan Program Pengungkapan Sukarela Serta Peluang Keberhasilannya Isnaniati, Siti; Agustin, Beby Hilda; Aditya, Dafid Isha; Sandi, Ferdy Ari
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4438

Abstract

Implementasi kebijakan yang berhubungan dengan tax amnesty dan program pengungkapan sukerala merupakan dari agenda reformasi perpajakan di Indonesia. Atas dasar tersebut penulis melakukan analisa potensi, kelemahan, peluang dan keuntungan maupun keunggulan serta membandingkan kesuksesan antara tax amnesty dengan program pengungkapan secara sukarela. Tujuan dari penelitian ini untuk lebih memahami efektivitas tax amnesty I dan program pengungkapan sukarela dengan melakukan pengkajian dan membandingkan kebijakan – kebijakan diantara keduanya. Jenis penelitian ini adalah deskriptif kualitatif, penggunaan metode systematic analysis atas artikel atau dokumen mengenai tax amnesty dan program pengungkapan sukarela. Jenis data yang dipakai yaitu data sekunder yang didapat dan dihimpun dari pihak lain secara tidak langsung. Adapun teknik analisisnya memakai pendekatan analisis deskripti kualitatif yang bertujuan untuk memperoleh informasi, melakukan pengkajian masalah lebih dalam yang berkaitan atas penelitian yang sedang dibahas dan melakukan penyajian sampai mendapatkan gambaran atas masalah yang diteliti hingga pada akhirnya mendapatkan kesimpulan dari penelitian tersebut. Dari penelitian ini memperoleh hasil bahwa program Tax amnesty dijalankan telah mencapai target dari sisi penerimaan namun belum memenuhi jumlah wajib pajak yang melakukan tax amnesty. Sedangkan untuk program pengungkapan sukarela masih belum memenuhi target baik segi penerimaan ataupun dari keikutsertaan wajib pajak yang disebabkan belum adanya pemahaman yang baik dari masyarakat tentang program tersebut. Kata Kunci: Tax amnesty, Program Pengungkapan Sukarela
The Influence of Organizational Culture, Whistleblowing System, and Internal Control System for Prevention Fraud Nuraini, Vidya; Fauziyah, Fauziyah; Agustin, Beby Hilda
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 5 (2025): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i5.4615

Abstract

Fraud prevention in organizations is one of the main focuses in risk management, especially in the era of increasingly complex globalization and digitalization. This research investigated the impact of organizational culture, whistleblowing systems, and internal control systems on fraud prevention at PT Pos Indonesia, Pare Branch in 2025. Employing a quantitative methodology, primary data were collected through questionnaires distributed to employees and subsequently analyzed using SPSS version 25. The findings revealed a significant positive correlation between organizational culture, whistleblowing systems, and internal control systems in mitigating fraud. These three elements exhibit a synergistic relationship, where a conducive organizational culture fosters the effectiveness of both whistleblowing and internal control mechanisms. Conversely, robust internal controls and a functional whistleblowing system reinforce an ethical organizational environment. Effective collaboration between these three elements creates an environment that supports fraud prevention and increases trust, integrity, and morale.
Creative Accounting on Audit Delay: Transparency of Profit Rights and Equity Distribution As Moderation Agustin, Beby Hilda; Marhaendra Kusuma; Pramiana, Omi; Santos , Alfredo Dos
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 2 (2025): September
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i2.6631

Abstract

The purpose of this study is to provide evidence whether: 1) creative accounting actions have a positive effect on audit delay, and 2) whether transparency of distribution of rights to shareholders weakens the positive effect of creative accounting on audit delay. Financial report data with 2,641 observation data from a sample of 543 companies listed on the IDX for the period 2020-2024 were tested using Moderated Regression Analysis. The results of the study indicate that creative accounting has a positive effect on audit delay and transparency of distribution of rights to shareholders weakens this positive effect. Auditors need additional audit resources to ensure whether financial reporting is the result of creative accounting actions. Transparency of distribution of rights to shareholders weakens this positive effect because it encourages shareholders to be involved in monitoring their interests in profit rights and net asset rights. The originality of this study is testing the moderating role of transparency of distribution of rights to shareholders in the effect of creative accounting on audit delay
Implications of The Harmonization of Tax Regulations Law and Tax Incentives Related to Covid-19 Isnaniati, Siti; Agustin, Beby Hilda; Aditya, Dafid Isha
EAJ (Economic and Accounting Journal) Vol. 6 No. 1 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i1.y2023.p67-78

Abstract

This study examines how the Law on Harmonization of Tax Regulations (HPP) related to taxation in connection with Covid 19 concerning tax obligations for VAT and PPS. The qualitative research uses a literature study method that conducts a critical and in-depth analysis of journals and articles related to the 2022 HPP Law, VAT, and Tax Amnesty (2018-2023). Based on research, it was found that despite the existence of VAT in the HPP Law, the provision of VAT incentives increased relatively high, amounting to IDR 38.43 trillion or grew 45.86 percent (Masitoh, 2022). The HPP Law also regulates a new tax program, the Voluntary Disclosure Program (PPS). The factor affecting the implementation of the 2022 tax PPS is to increase 2022 tax revenues starting from the State Budget, which has yet to reach the target due to the Covid-19 pandemic in 2020-2021.
Analysis of The Implementation of Good Village Governance Principles in Optimizing Village Fund Allocation Management in Tanjungtani Village Mardiana, Satya Putri; Kalimah, Sri; Agustin, Beby Hilda
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5197

Abstract

A substantial Village Fund Allocation (ADD) can certainly support a village's progress in village development and governance. The village financial management crisis remains an unresolved issue in Indonesia. Frequently encountered issues in village financial management include effectiveness, efficiency, prioritization, leakage and irregularities, and low professionalism. This study employed a qualitative descriptive method. Data sources included primary and secondary sources, with interviews and documentation as data collection techniques. The results indicate that the implementation of Good Village Governance principles in Tanjungtani Village has been quite successful, particularly in aspects of participation in planning and implementation information, transparency through public media, and accountability through open reporting. However, community involvement in evaluation remains limited. This study recommends increasing community participation in the evaluation stage and improving the information system to improve the quality of village fund governance.
Perbandingan Metode Pengendalian Persediaan Bahan Baku (EOQ, JIT, EPQ, dan MRP) dalam Penentuan Biaya Produksi Untuk Memaksimalkan Laba Pada UD. Dian Coklat Kediri Hasibuan, Hammam Aly; Agustin, Beby Hilda; Ni`am, Mohammad Alfa
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 9 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11177407

Abstract

Persediaan bahan baku merupakan sesuatu yang sangat penting bagi perusahaan manufaktur. Jika persediaan bahan baku tidak dikendalikan maka akan berdampak pada munculnya biaya-biaya tambahan. Untuk mengantisipasi semua kekhawatiran di atas maka dilaksanakanya penelitian ini yang mana penelitian ini bertujuan untuk mencari metode pengendalian persediaan mana yang paling baik dalam menghasilkan keuntungan dan diterapkan untuk perusahaan antara metode EOQ (Economic Order Quantity), JIT (Just In Time), EPQ (Economic Production Quantity), dan MRP (Material Requirement Planning) yang semua metode tersebut digunakan untuk meminimalisir biaya produksi dengan cara mengendalikan persediaan bahan baku. Penelitian ini didasarkan pada data primer yang mana data-data tersebut diperoleh langsung dari pemilik perusahaan tanpa melalui perantara. Keterbaruan dari penelitian ini adalah membandingkan penelitian antara 4 metode pengendalian persediaan bahan baku dan mencari metode mana yang paling mungkin diterapkan untuk perusahaan UD. Dian Coklat Kediri dengan hasil metode EOQ menghasilkan laba perusahaan sebesar Rp 72.072.100, metode JIT sebesar Rp 76.072.100, metode EPQ sebesar Rp 576.534.600, dan metode MRP sebesar Rp 50.072.100.
Analisis Penerapan Biaya Volume Laba (Cost Volume Profit) dalam Perencanaan Harga Jual untuk Mencapai Laba yang Optimal pada CV Satria Jaya Kholifah, Nur; Agustin, Beby Hilda; Niam, Muhammad Alfa
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 10 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11474198

Abstract

Dalam dunia bisnis yang kompetitif, pemahaman mendalam tentang analisis penerapan biaya volume laba (Cost Volume Profit) menjadi krusial dalam merencanakan harga jual yang dapat mengarah pada pencapaian laba yang optimal. Tujuan penelitian ini adalah untuk mengetahui analisis penerapan biaya volume laba (cost volume profit) dalam perencanaan harga jual untuk mencapai laba yang optimal pada CV Satria Jaya.Penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif dimana penelitian ini dilakukan pada perusahaan CV. Satria jaya merupakan produsen pupuk. Data yang digunakan dalam penelitian ini adalah data primer, dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi mengenai data produksi perusahaan pada tahun 2022 dan tahun 2023. Teknik analisis dalam penelitian ini adalah kuantitatif dan penjelasan secara deskriptif.Hasil penelitian ini menunjukan bahwa perusahaan dalam menggunakan analisis biaya volume laba (break-even analysis) dalam perencanaan harga. Pada tahun 2022, dan tahun 2023, telah melakukan penjualan yang melebihi titik impas perusahaan. Margin of safety (MOS) pada tahun 2022 adalah 16,94% dan pada tahun 2023 adalah 50,15%. Perhitungan Degree of Operating Leverage/DOL pada pada tahun 2022 diperoleh adalah sebesar 3,37 dan pada tahun 2023 tahun berjalan diketahui perhitungan nilai DOL diperoleh adalah sebesar 2,17. Hal tersebut dapat diartikan bahwa setiap perubahan sebesar 1 dalam penjualan akan mengakibatkan perubahan sebesar 3,37 dalam laba pajak perusahaan pada tahun dan sebesar 2,17 pada perusahaan. Dengan menggunakan analisis ini, perusahaan dapat membuat keputusan yang lebih baik dalam menentukan harga dan strategi penjualan.
Co-Authors Aditya, Dafid Isha Awalina, Putri Erlikawati, Erlikawati Ersamawanti, Herfika Hasibuan, Hammam Aly Isnaniati, Siti Kalimah, Sri Kusuma, Marhaendra Mardiana, Satya Putri Niam, Muhammad Alfa Ni`am, Mohammad Alfa NUR KHOLIFAH Nuraini, Vidya Pramiana, Omi RR. Ella Evrita Hestiandari Sandi, Ferdy Ari Santos , Alfredo Dos Srihastuti, Eni