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DETERMINAN AKUNTABILITAS PENGELOLAAN DANA DESA DENGAN ASA TRI PANTANGAN SEBAGAI VARIABEL MODERASI Ayem, Sri; Suyanto, Suyanto; Pratama, Yhoga Heru; Oktaviani, Rita
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.2.2024.199-211

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi, pemahaman undang-undang dan sistem pengandalian internal desa terhadap akuntabilitas pengelolaan dana desa dengan asas tri pantangan sebagai variabel moderasi. Penelitian ini mengunkan metode deskriptif kuantitatif dan data primer dengan menggunakan kuesioner yang dibagikan secara langsung pada responden. Jumlah sampel dalam penelitian ini sebanyak 94 sampel dari 12 kantor desa di Kecamatan Salam Kabupaten Magelang. Pengambilan sampel menggunakan teknik purposive sampling yaitu teknik pengambilan sampel berdasarkan pertimvangan sasaran tertentu. Penelitian ini mendapat hasil bahwa pemahaman akuntansi tidak berpegaruh terhadap akuntabilitas sedangakan untuk pemahaman undang-undang dan sistem pengendalian internal berpengaruh positif terhadap akuntabilitas pengelolaan dana desa. Asas tri pantangan tidak dapat memoderasi pemahaman akuntansi, pemahaman undang-undang dan sistem pengendalian terhadap akuntabilitas pengelolaan dana desa.

ASSISTANCE IN PREPARING FINANCIAL REPORTS USING THE SIAPIK APPLICATION BY INTEGRATING THE TEACHINGS OF TRI N (NITENI, NIROKKE, NAMBAHI) Chandra Putry, Nur Anita; Putri, Fuadhillah Kirana; Pratama, Yhoga Heru; Fauzi, Fitriya
EMPOWERING HUMANITY Vol. 2 No. 1 (2024): Current Issues 3
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/emhum.v2i1.211

This community service focuses on assisting the preparation of financial reports using the Financial Information Recording Application System (SIAPIK) by integrating the Tri N Teachings (Niteni, Nirokke, Nambahi) at the Jogja Car AC Specialist workshop. The workshop, which has been operating for 3 years, has experienced obstacles in financial reporting such as financial records that are still manual and there is still a lack of synchronization between records and actual transactions. This Abdimas will use lecture, discussion, self-assignment, role play, and evaluation methods as problem solving efforts. The service team will provide material in the form of how to make financial reports by integrating the Tri N Teachings (Niteni, Nirokke, Nambahi). The hope is that after participating in this service activity, business actors can recognize and remember how to prepare financial reports in accordance with Indonesian SAK for Micro, Small and Medium Entities (SAK EMKM), imitate and apply the knowledge gained, and develop the preparation of financial reports manually and switch to the SIAPIK accounting application system.

Implementation of Business Ethics in Shariah Banking at Bank Syariah Indonesia of Kaliurang Region Rismanto; Dwi, Lukman; Pratama, Yhoga Heru; Qayyum, Abdul
INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW Vol 2 No 3 (2024): Current Issue 6
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/ijemr.v2i3.137

Purpose - This study aims to determine the implementation of business ethics in Islamic banking services and the usefulness of business ethics in Islamic banking services. Design/methodology/approach - This research is included in field research. Data collection was carried out through interviews, documentation, and observation. Data analysis techniques were carried out using descriptive analysis methods. The subjects in this study were customers and employees of Bank Syariah Indonesia of Kaliurang Region who were selected using a purposive sampling technique. Findings and Discussion - The study results show that Bank Syariah Indonesia of Kaliurang Region has implemented the principles of Islamic business ethics, namely honesty, equality, justice, and truth. The Bank through its employees has also been able to be friendly, polite, and courteous to customers and stakeholders which largely contributes to customers’ high level of satisfaction with their services, trust in their guarantee of confidentiality and assets safety, while being able to act fairly by providing adequate service regardless of customer status and class, leading to customers loyalty to the bank. Conclusion – Bank Syariah Indonesia of Kaliurang Region has proved to be a good embodiment of bringing the value of business ethics as it is told within the Shariah concept, and it also confirms the theory of business ethics that such a good performance in this department can be highly influential to an institution’s wellness of performance.

THE WORKING CAPITAL, INVESTMENT, THIRD PARTY FUND ON OUTSTANDING FINTECH WITH CREDITOR GROWTH AS MODERATOR Rinofah, Risal; Sari, Pristin Prima; Pratama, Yhoga Heru; Trinugroho, Irwan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.15628

The research aims to empirically examine the influence of working capital financing, investment and third party funds on Fintech Outstanding with Credit Growth Moderators in 2020-2023. Multiple Linear Regression Method with SPSS IBM 20 analysis tool. The significance level of the accepted research hypothesis is 5%. The research sample uses data from the My Data application in Yogyakarta online from the OJK. The benefit of the research is that investors can consider investing in Fintech Lending companies, for Fintech Company management it is to consider flexibility in credit conditions for MSMEs to increase Fintech Outstanding. The results of the research are that working capital credit has a significant effect on outstanding fintech but investment credit, deposits and creditor growth do not have a significant effect on outstanding fintech. Creditor growth was unable to significantly moderate working capital and investment in outstanding fintech. Keywords : Creditor, Fintech, Investment, Third Party fund, Working Capital.

THE WORKING CAPITAL, INVESTMENT, THIRD PARTY FUND ON OUTSTANDING FINTECH WITH CREDITOR GROWTH AS MODERATOR Rinofah, Risal; Sari, Pristin Prima; Pratama, Yhoga Heru; Trinugroho, Irwan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.15628

The research aims to empirically examine the influence of working capital financing, investment and third party funds on Fintech Outstanding with Credit Growth Moderators in 2020-2023. Multiple Linear Regression Method with SPSS IBM 20 analysis tool. The significance level of the accepted research hypothesis is 5%. The research sample uses data from the My Data application in Yogyakarta online from the OJK. The benefit of the research is that investors can consider investing in Fintech Lending companies, for Fintech Company management it is to consider flexibility in credit conditions for MSMEs to increase Fintech Outstanding. The results of the research are that working capital credit has a significant effect on outstanding fintech but investment credit, deposits and creditor growth do not have a significant effect on outstanding fintech. Creditor growth was unable to significantly moderate working capital and investment in outstanding fintech. Keywords : Creditor, Fintech, Investment, Third Party fund, Working Capital.

Corporate Governance dalam Memoderasi Profitabilitas terhadap Agresivitas Pajak : Studi pada Perusahaan Manufaktur di Bursa Efek ASEAN Suyanto, Suyanto; Pratama, Yhoga Heru; Ellysta, Crissyen Deara; Listyawati, Reni
JURNAL AKUNTANSI Volume 20, Nomor 1, Mei 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i1.14305

This research aims to evaluate the impact of profitability on tax aggressiveness, with corporate governance acting as a moderating variable. Profitability is assessed using Return on Assets (ROA), while corporate governance is quantified by the number of board members. The study analyzes data from 791 registered manufacturing firms across ASEAN countries from 2018 to 2023. A panel data regression approach employing a fixed effect model is utilized for analysis. The findings indicate that profitability negatively influences tax aggressiveness, suggesting that companies with greater profitability are more inclined to meet their corporate tax obligations. Additionally, corporate governance strengthens the connection between profitability and tax aggressiveness, with factors such as the presence of an independent board of directors and the transparency of financial statements playing a significant role in mitigating tax risk. This study suggests the need for further investigation into additional moderating factors, such as ownership structure and market pressures, as well as the incorporation of various profitability measures to gain a more nuanced understanding of the interplay between profitability and tax aggressiveness.

Enhancing Economic Participation through Technology: A Modified TAM Study on BIONS at the Investment Gallery Hutami, Lusia Tria Hatmanti; Pratama, Yhoga Heru; Kusuma, Nala Tri; Ningrum, Nonik Kusuma; Kasidi, Davet
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i4.8096

The development of digital technology has brought significant changes in various aspects of life, including in the investment sector. One of the widely used investment applications in Indonesia is BIONS (BNI Sekuritas Innovative Trading System), developed by BNI Sekuritas. This study aims to analyze how Perceived Ease of Use, Perceived Usefulness, and Perceived Enjoyment affect Actual Usage in BIONS applications with Intention to Use as a mediating variable. The model developed in this study uses TAM modification by adding the perceived enjoyment variable. The distribution of this questionnaire is aimed at users who use the BIONS application at the Investment Gallery in Yogyakarta, Indonesia. The researcher used a purposive sampling method with a total of 100 respondents. The results showed that Perceived Ease of Use, Perceived Enjoyment, and Intention to Use had a significant effect on actual usage, while perceived usefulness had not affect significantly.

Analysis of Sales Growth and ROA in Tax Avoidance: Corporate Governance Perspective Saragih, Roy Frananda; Suyanto, Suyanto; Pratama, Yhoga Heru
Equity: Jurnal Ekonomi Vol 13 No 1 (2025): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v13i1.419

A recent comprehensive study reveals the complex dynamics of tax avoidance among manufacturing companies in the ASEAN region. The study, which covers 791 companies with a total of 4,746 research data over the period 2018-2023, provides a comprehensive overview of the parameters that determine tax avoidance. The authors discovered a favorable link between tax evasion behavior and sales growth using E-views 12 moderate regression analysis (MRA) statistical study. Conversely, there is a negative correlation between the practice and Return on Assets (ROA). The little influence of company governance in mitigating the association between sales growth and ROA on tax evasion is one intriguing discovery. This subject demonstrates the intricacy of the tax evasion process, which the corporate governance mechanism is unable to adequately explain. The results of this study make an important contribution to the academic and practical understanding of tax strategies in the ASEAN manufacturing business environment.

Pengaruh Self Efficacy, Pengetahuan Perpajakan dan Ajaran Tamansiswa Tri Nga Terhadap Minat Berwirausaha: Motivasi Sebagai Variabel Mediasi Andini, Isa Rahmawati; Pratama, Yhoga Heru
Jurnal Global Ilmiah Vol. 1 No. 3 (2023): Jurnal Global Ilmiah
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/jgi.v1i3.20

Penelitian ini fokus pada pemahaman dampak self efficacy, pengetahuan perpajakan, ajaran tamansiswa tri-nga, dan minat berwirausaha pada mahasiswa ekonomi, dengan motivasi sebagai faktor mediasi. Dengan menggunakan teori SCCT (Social Cognitive Career Theory) sebagai kerangka konseptual, penelitian ini mengidentifikasi hubungan saling mempengaruhi antara individu dan lingkungannya. Data dikumpulkan melalui kuesioner berbasis data primer, dengan metode analisis regresi linier berganda sebagai alat analisis utama. Hasil penelitian menegaskan bahwa self efficacy dan pengetahuan perpajakan memiliki pengaruh positif signifikan terhadap motivasi mahasiswa, dan keduanya berperan sebagai mediator dalam meningkatkan minat berwirausaha. Selain itu, ajaran tamansiswa tri-nga juga terbukti memberikan kontribusi positif terhadap perkembangan minat berwirausaha mahasiswa. Temuan ini memberikan wawasan penting bagi pengembangan pendidikan ekonomi, menekankan pentingnya memperkuat self efficacy dan pengetahuan perpajakan sebagai pendorong motivasi, sambil mengakui peran positif ajaran tamansiswa dalam membentuk minat berwirausaha. Implikasi praktis dari penelitian ini dapat digunakan untuk merancang strategi pendidikan yang lebih efektif dan mendukung pertumbuhan jiwa kewirausahaan di kalangan mahasiswa ekonomi.

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