Garuda - Garba Rujukan Digital

Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Ukuran Usaha terhadap Kualitas Pelaporan Keuangan Riyanto, Naomi Fani; Rapina, Rapina
Jurnal Riset Akuntansi Vol 15 No 2 (2023): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v15i2.10069

Informasi dengan kualitas tinggi akan berdampak saat mengambil keputusan bisnis, maka dari itu hal penting yang perlu menjadi perhatian utama adalah kualitas pelaporan keuangan. Masih banyak permasalahan mengenai rendahnya kualitas pelaporan keuangan, khususnya di sektor UMKM. Dengan demikian, hal ini memiliki daya tarik untuk diteliti. Penelitian ini bertujuan menguji pengaruh dari tingkat pendidikan, pemahaman akuntansi, dan ukuran usaha terhadap kualitas pelaporan keuangan. Populasi penelitian ini yaitu UMKM sektor kuliner di Kecamatan Margahayu, Kabupaten Bandung dengan menggunakan jenis penelitian explanatory. Dalam mengambil sampel penelitian dilakukan teknik nonprobability sampling menggunakan metode purposive sampling, kemudian diperoleh sampel sejumlah 79 UMKM. Jenis data yang digunakan adalah data primer serta diolah melalui program SPSS 25. Teknik yang dilakukan adalah analisis regresi linier berganda untuk menguji pengaruh dari tingkat pendidikan, pemahaman akuntansi dan ukuran usaha terhadap kualitas pelaporan keuangan. Hasil yang diperoleh dari penelitian ini menunjukkan bahwa tingkat pendidikan, pemahaman akuntansi dan ukuran usaha memiliki pengaruh terhadap kualitas pelaporan keuangan. Kesimpulannya semakin tingginya tingkat pendidikan, pemahaman akuntansi dan ukuran usaha maka akan menghasilkan kualitas pelaporan keuangan yang semakin baik.

Accounting Information System Quality's Effect on Accounting Information Quality Rapina, Rapina; Carolina, Yenni; Joni, Joni; Ridwan, Ridwan
International Journal of Entrepreneurship, Business and Creative Economy Vol. 3 No. 2 (2023): July
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijebce.v3i2.1491

This study aims to examine the extent to which accounting information system quality influences accounting information quality. This study's demographic consisted of accounting and finance personnel in Indonesia. The purposive sampling strategy was used in this investigation, and the method used is a survey method. Primary data are used, which are processed statistically using SEM Partial Least Square (PLS) questionnaires as the research instrument. The statistical analysis method uses SEM because there may be a causal relationship between the variables, and each variable is not observed. According to the study's findings, the effectiveness of accountability information systems influences the effectiveness of accountability information. According to the concept, the successful application of accounting information systems helps users make decisions. Additionally, performance will be impacted by the caliber of accounting data.

Internal Audit Quality, Audit Committee, and Its Influence on Financial Reporting Quality Riyanto, Naomi Fani; Rapina, Rapina
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 2 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v12i2.40090

This research aims to determine the extent to which internal audit quality and the audit committee influence the quality of financial reporting. The type of research conducted in this study is explanatory research. The study population consists of staff working in manufacturing, finance, education, and service companies in Indonesia. Non-probability sampling using snowball sampling was employed to select a sample of 57 respondents. The data used are primary data, processed through Smart-PLS Version 4. The research employs partial least squares (PLS) structural model analysis. The stages of testing the structural model include forming the structural model, assessing its feasibility, and evaluating the significance of variable effects. The findings show that the quality of internal audits and the audit committee influence the quality of financial reporting.

THE EFFECT OF ORGANIZATIONAL CULTURE ON THE QUALITY OF ACCOUNTING INFORMATION SYSTEMS Afriani, Afriani; Rapina, Rapina
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

In a company or organization, the quality of accounting information systems is very important and information technology is developing from time to time, thus demanding to work better and more integrated. organizational culture encourages employee creativity to improve transaction processing systems and integration of accounting information system components. lack of integration causes an untimely reporting system and poor quality of accounting information systems. this relates to corporate culture in issues related to innovation in the organization, relationships between staff, and organizational identification. But in reality, the quality of accounting information systems is still not good, therefore researchers are interested in research to examine the effect of organizational culture on the quality of accounting information systems. The method used in this research is a descriptive and verification method with a quantitative approach. The data source in this study is primary data with data collection techniques carried out by surveys using questionnaires. The population used in this study were employees of institutions in the field of education, namely Maranatha Christian University in Bandung. The results of this study indicate that organizational culture (X1) affects the quality of accounting information systems (Y1) in a company or organization.

DOES INTERNAL CONTROL AFFECT THE QUALITY OF FINANCIAL REPORTING? Tandayu, Reynard; Rapina, Rapina
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Mistakes in financial reporting are still a phenomenon that has occurred to date. Internal control is one component that can influence the quality of financial reporting. However, based on the results of previous research, there is still inequality, which is what motivates this research. This research aims to find out whether internal control influences the quality of financial reporting. This research uses a purposive sampling method. The sample in this study was 70 financial employee respondents who worked in the service, manufacturing, finance, and health industries—hypothesis testing using SEM PLS. The research results show that internal control influences the quality of financial reporting. This research contributes to enriching the literature and contributes to companies improving and maintaining internal control so that they can produce good quality financial reporting.

PENERAPAN TEKNOLOGI BIG DATA DENGAN EVALUASI KEMATANGAN COMPLIANCE RISK MANAGEMENT (CRM) TERHADAP TAX COMPLIANCE DI ERA DIGITAL Astuti, Puji; Rapina, Rapina
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

The government seeks to optimize state revenue, one of which is by increasing taxpayer compliance (Riris, 2020). The level of formal compliance over the past 5 years has fluctuated, the ratio of SPT submission in 2017 was 72.58%, in 2018 it fell to 71.1% and in 2023 out of a total of 19.4 million taxpayers only 17.1 million taxpayers have carried out their obligations at the end of 2023 (Hariani, 2023). This research discusses the Application of Big Data Technology with CRM Maturity Evaluation to Tax Compliance in the Digital Era. This study aims to monitor how Big Data and CRM technology can assist DGT in improving formal and material compliance. By utilizing data from various sources including social media, DGT can improve efficiency in the taxation process. The implication of this research is the importance of the integration of Big data and CRM technology in increasing state revenue through increasing taxpayer compliance. The research method used is quantitative with a descriptive approach and verification analysis, hypothesis testing is done with primary data in the form of questionnaires distributed to Account Representatives (AR) in the West Java I Regional Office. The sampling technique used purposive sampling. The results of this study indicate that the application of big data (X1), and CRM (X2) has a significant taxpayer compliance in the digital era (Y).

PERANCANGAN APLIKASI MOBILE BERBASIS ANDROID "CALL EXPERT" UNTUK MENGHUBUNGKAN PENGGUNA DENGAN PAKAR MENGGUNAKAN METODE WATERFALL Rifa'i, Hikmal Dwi; Vista, Umar Faruq; Rapina, Rapina; Rantika, Putri
Jurnal Sistem Informasi, Teknologi Informatika dan Komputer Volume 15 No 1, September Tahun 2024
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/justit.15.1.308-318

Dalam perkembangan teknologi berbasis Android, sistem informasi dan teknologi berkembang dengan cepat untuk memenuhi kebutuhan manusia. Dengan menggunakan Android, transaksi bisnis antara penyedia dan pengguna layanan menjadi lebih mudah dan terhubung. Salah satu solusi yang dikembangkan adalah aplikasi Android "Call Expert", yang menghubungkan pengguna dengan pakar atau tukang melalui metode yang sebelumnya masih manual. Selain kesulitan mendapatkan informasi tentang jasa tukang, masalah lain yang dihadapi masyarakat adalah kesulitan menemukan tukang yang sesuai dengan anggaran dan kualitas yang diinginkan. Selain itu, penyedia layanan juga kesulitan dalam merekrut pekerja karena mereka cenderung hanya menerima pekerja yang sudah dikenal dan biasanya berasal dari wilayah tempat tinggal mereka. Adapun diagram yang digunakan adalah diagram aktivitas untuk menggambarkan prosedur sistem berjalan yaitu prosedur penyewaan dan pembayaran, dalam prosedur penyewaan, pelanggan datang ke toko untuk memeriksa ketersediaan tukang, kemudian admin perusahaan memberikan informasi mengenai ketersediaan tersebut, dan pelanggan pun menyewa. Sedangkan pada prosedur pembayaran setelah menyewa dan mendapat nota, pelanggan membayar ke admin perusahaan. Diagram dalam prosedur sistem yang diusulkan meliputi usecase, activity, class, dan sequence diagram. Aplikasi berbasis Android ini dirancang untuk mempermudah masyarakat dalam menemukan dan menghubungi tukang yang tersedia di setiap kota dan yang mereka butuhkan, hal ini menjadikan proses lebih efisien.

The Effect of Independent Board of Commissioners and Capital Intensity on Tax Avoidance Yasmin F., Rahajeng; Meythi, Meythi; Martusa, Riki; Rapina, Rapina
MIMBAR : Jurnal Sosial dan Pembangunan Volume 40, No. 2, (December 2024) [Accredited Sinta 3, No 79/E/KPT/2023]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mimbar.v40i2.4899

The reason of this consider is to look at how the free board of commissioners and capital concentrated have an impact on assess shirking. The data gotten comes from the inspected yearly reports for 2020 to 2022 of coal mining companies recorded on the Indonesia Stock Trade. The number of perceptions chosen utilizing purposive determination is 45 information on the money related explanations of coal mining businesses gotten from the Indonesia Stock Trade and the company's site. The factors watched in this ponder incorporate assess evasion as the subordinate variable, capital escalated and autonomous board of commissioners as free components. The investigate discoveries appear that capital escalated and free board of commissioners both have an impact on assess evasion. The discoveries of this consider bolster the theory created and are reliable with the discoveries of other thinks about that found that the free board of commissioners and capital escalated significantly.

PENERAPAN TEKNOLOGI BIG DATA DENGAN EVALUASI KEMATANGAN COMPLIANCE RISK MANAGEMENT (CRM) TERHADAP TAX COMPLIANCE DI ERA DIGITAL Astuti, Puji; Rapina, Rapina
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

The government seeks to optimize state revenue, one of which is by increasing taxpayer compliance (Riris, 2020). The level of formal compliance over the past 5 years has fluctuated, the ratio of SPT submission in 2017 was 72.58%, in 2018 it fell to 71.1% and in 2023 out of a total of 19.4 million taxpayers only 17.1 million taxpayers have carried out their obligations at the end of 2023 (Hariani, 2023). This research discusses the Application of Big Data Technology with CRM Maturity Evaluation to Tax Compliance in the Digital Era. This study aims to monitor how Big Data and CRM technology can assist DGT in improving formal and material compliance. By utilizing data from various sources including social media, DGT can improve efficiency in the taxation process. The implication of this research is the importance of the integration of Big data and CRM technology in increasing state revenue through increasing taxpayer compliance. The research method used is quantitative with a descriptive approach and verification analysis, hypothesis testing is done with primary data in the form of questionnaires distributed to Account Representatives (AR) in the West Java I Regional Office. The sampling technique used purposive sampling. The results of this study indicate that the application of big data (X1), and CRM (X2) has a significant taxpayer compliance in the digital era (Y).

DOES INTERNAL CONTROL AFFECT THE QUALITY OF FINANCIAL REPORTING? Tandayu, Reynard; Rapina, Rapina
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Mistakes in financial reporting are still a phenomenon that has occurred to date. Internal control is one component that can influence the quality of financial reporting. However, based on the results of previous research, there is still inequality, which is what motivates this research. This research aims to find out whether internal control influences the quality of financial reporting. This research uses a purposive sampling method. The sample in this study was 70 financial employee respondents who worked in the service, manufacturing, finance, and health industries””hypothesis testing using SEM PLS. The research results show that internal control influences the quality of financial reporting. This research contributes to enriching the literature and contributes to companies improving and maintaining internal control so that they can produce good quality financial reporting.

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