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All Journal Jurnal Akuntansi Multiparadigma Dinamisia: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Journal of Humanities and Social Studies JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kajian Akuntansi JAF- Journal of Accounting and Finance International Journal of Economics Development Research (IJEDR) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Jurnal Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Orientasi Bisnis dan Entrepreneurship International Journal of Environmental, Sustainability, and Social Science JURNAL ILMIAH GLOBAL EDUCATION Journal of Tourism Economics and Policy Prosiding Konferensi Nasional PKM-CSR Indonesian Journal of Economics and Management Husnayain Business Review Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) eProceedings of Management Community Service Seminar and Community Engagement (COSECANT)

Dini Wahjoe Hapsari

Universitas Telkom

Author-ID : 2175135

Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Nursing Public Health Social Sciences Other

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Factors Influencing Internet Financial Reporting in Infrastructure Firms Dea Khusnul Khotimah; Dini Wahjoe Hapsari
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5725

Financial reporting on the internet has attracted the attentions of financial services authorities, thus making public companies obliged to implement internet financial reporting. However, there are still public companies that have not implemented internet financial reporting. In addition, some companies have implemented internet financial reporting but, do not disclose complete information per regulations. The purpose of this research is to investigate the impact of company size, listing age, and foreign listing status on the application of internet financial reporting. Quantitative research methods have been applied in this study. This study's population consists of infrastructure sector companies listed on the Indonesia Stock Exchange between 2016 and 2020. The researcher used a purposive sampling technique in selecting sample. The sample used in this study was 35 companies with five years of observation. Information for this research comes from the company's annual report, website information, financial services authority regulations, and previous research. Panel data regression analysis technique has been used in this study and it was processed using EViews 10. The results show that the independent variables of company size and foreign listing status have no impact on internet financial reporting. However, variable listing age has a significant positive impact on internet financial reporting.

PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM, PENGETAHUAN WAJIB PAJAK, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak Orang Pribadi Non Karyawan di KPP Pratama Ciamis Tahun 2017) Irna Liani Putri Anjanni; Dini Wahjoe Hapsari; Ardan Gani Asalam
Jurnal Akademi Akuntansi Vol. 2 No. 1 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i1.8172

The purpose of this research is to find out how the effect implementation of Self Assessment System (SAS), Tax Payer Knowledge (PWP), Service Quality (KP) on Non-employee Personal Taxpayer Compliance at Tax Service Pratama Ciamis (KPP) in 2017. This study uses incidental sampling with a total sample of 99 non-employee Personal Taxpayers at KPP Pratama Ciamis. The analytical method in this study is descriptive statistical analysis, multiple linear regression analysis, and hypothesis analysis. This study shows that the implementation of SAS, PWP, and KP simultaneous affects the compliance of non-employee individual taxpayers at KPP Pratama Ciamis, and then the results of partial testing show that they are have a positive and significant effect on the compliance of non-employee Personal Taxpayers at KPP Pratama Ciamis.Keywords: Non-employee Personal Taxpayers, Self Assessment System, Service Quality, Taxpayer Knowledge, Taxpayer Compliance

Do Financial Performance And Firm Value Can Improve Corporate Responsibility Disclosure? Dini Wahjoe Hapsari, Willy Sri Yuliandhari, M. Fadel Variza
Jurnal Manajemen Vol. 23 No. 1 (2019): February 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v23i1.456

The aims of this research are to find out how the effect of financial performance is proxied by ROA and ROE on the firm value which is proxied by Tobin's Q with CSR that is proxied by cost allocation as moderating the plantation sub-sector listed on the Indonesia Stock Exchange for the period of 2013-2016. This research will seek the causes of whether CSR data allocation is able to strengthen or weaken the influence of financial performance on firm value. The sampling technique used was purposive sampling, and eight companies were selected as samples of plantations with a four-year research period to obtain 32 sample units. The analytical method used is descriptive statistical testing, panel data regression analysis and moderated regression analysis (MRA) using e-views software 9.0 versions. Based on the result of the test, the financial performance variables that are proxied by ROA and ROE partially and simultaneously have a significant positive effect on firm value. While the MRA showed that CSR weakens the relationship between financial performance and company value. Based on the result that the companies and investors need to pay attention to the composition of financial performance and disclosure of corporate social responsibility, hence the investor is able to minimize the risks that will be borne when investing their capital.

WORKSHOP PENYUSUNAN LAPORAN KEUANGAN BERDASAR SAK EMKM KEPADA UMKM DI KECAMATAN KARANGPAWITAN KABUPATEN GARUT Dini Wahjoe Hapsari; Dudi Pratomo; Khairunnisa Khairunnisa
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 1 No 2 (2019): Edisi Juni
Publisher : Polytechnic of State Finance STAN

merupakan salah satu pelaku bisnis yang disorot oleh pemerintah. Rata-rata mereka adalah pebisnis baru yang memulai usahanya. Munculnya mereka sedikitnya membantu pemerintah dalam mengurangi angka pengangguran. UMKM sebagai pelaku bisnis diwajibkan melaporkan aktivitas bisnis dalam bentuk Laporan Keuangan. Para pelaku UMKM saat ini banyak yang belum melakukan pembukuan secara baik, sehingga mereka tidak memiliki laporan keuangan yang dibutuhkan. Ikatan Akuntan Indonesia (IAI) telah mengeluarkan standar akuntansi penyusunan laporan keuangan bagi para pelaku UMKM yang disebut Standar Akuntansi Entitas Mikro, Kecil dan Menengah (SAK EMKM). SAK EMKM ini diperlukan untuk memenuhi kebutuhan pelaporan keuangan pelaku UMKM. Dengan adanya SAK EMKM ini para pelaku UMKM di Indonesia dapat menyusun laporan keuangannya dengan tepat tanpa harus terjebak dalam kerumitan standar akuntansi keuangan yang ada saat ini. Standar Akuntansi EMKM ini merupakan standar akuntansi keuangan yang jauh lebih sederhana bila dibandingkan dengan SAK ETAP. Pada program pengabdian ini akan diberikan pelatihan bagi para pelaku UMKM di Kecamatan Karangpawitan Kabupaten Garut. Maka, diharapkan kegiatan pengabdian ini dapat menambah pengetahuan bagi para pelaku UMKM untuk penyusunan laporan keuangan.

The Determinant Of Cash Holding Dini Wahjoe Hapsari; Nabila Roma Norris
Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i3.960

This study examines the effect of investment opportunity sets, net working capital, and profitability on cash holding. Cash holding is a liquid asset that has the benefits of supporting the company in the company's routine operational activities. The application of cash holding in a company can be influenced by investment opportunities, net working capital, and profitability. From 2016 to 2021, the research population consists of food and beverage companies listed on the Indonesia Stock Exchange. The research sample uses purposive sampling, so there are 15 companies. The study uses secondary data by collecting the company's annual report the data analysis method used in Panel Data Regression utilising the Eviews version 9 application. The results indicate that the investment opportunity set, net working capital, and profitability simultaneously affect cash holding. Partially, only the location of investment opportunities affects cash holding. Meanwhile, net working worth and profitability do not affect cash holding.

Determinan Penghindaran Pajak: Studi pada Perusahaan Makanan dan Minuman dari Indonesia Putu Wahyudi Sinduarta; Dini Wahjoe Hapsari
SEIKO : Journal of Management & Business Vol 4, No 1 (2021): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i3.2631

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pertumbuhan penjualan, ukuran perusahaan, profitabilitas, dan keragaman gender terhadap penghindaran pajak. Penghindaran pajak adalah strategi hukum yang digunakan oleh wajib pajak untuk meminimalkan kewajiban pajak mereka. Purposive sampling digunakan untuk memilih subjek penelitian, dengan menggunakan sampel sebanyak 60 data yang terdiri dari 10 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2016 hingga 2021. Untuk melengkapi investigasi penelitian, dilakukan regresi data panel. Menurut temuan, pertumbuhan penjualan, ukuran perusahaan, profitabilitas, dan keragaman gender semuanya berdampak pada penghindaran pajak. Namun, hanya ukuran perusahaan yang berpengaruh positif terhadap penghindaran pajak, sedangkan pertumbuhan penjualan, profitabilitas, dan keragaman gender tidak berpengaruh. Selain itu, hal ini menunjukkan bahwa semakin besar ukuran perusahaan, semakin tinggi biaya yang mungkin dikeluarkan perusahaan yang terlibat dalam taktik penghindaran pajak. Kata Kunci: Penghindaran Pajak, Pertumbuhan Penjualan, Ukuran Perusahaan, Profitabilitas, dan Keragaman Gender

Pengaruh Konflik Kepentingan, Kepemilikan Manajerial, Dewan Komisaris Independen, dan Ukuran Perusahaan terhadap Konservatisme Akuntansi Khanasya Ismy Lutfiany; Dini Wahjoe Hapsari; Wiwin Aminah
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2391

Abstrak Konservatisme adalah prinsip bahwa keuntungan dan aset diakui ketika kemungkinan terjadinya tinggi, tetapi pengeluaran dan hutang segera diakui. Dengan demikian, laba yang disajikan dalam laporan keuangan meliputi prinsip-prinsip kehati-hatian dalam menghindari kemungkinan ketika ada risiko. Tujuan dari penelitian ini adalah untuk mengkaji pengaruh konflik kepentingan, kepemilikan manajerial, dewan komisi independen, dan konservatisme akuntansi ukuran perusahaan. Sampel penelitian ini adalah 10 perusahaan yang terindeks LQ45 dari tahun 2016 hingga 2020 dengan menggunakan metode purposive sampling, sehingga diperoleh total 50 data penelitian. Teknik analisis data panel diterapkan dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa Benturan Kepentingan, Kepemilikan Manajerial, Dewan Komisaris Independen, dan Ukuran Perusahaan memiliki pengaruh simultan terhadap Konservatisme Akuntansi. Sebagian, ukuran perusahaan memiliki efek positif pada konservatisme akuntansi. Sementara itu, Benturan Kepentingan, Kepemilikan Manajerial, dan Dewan Komisaris Independen tidak berpengaruh terhadap Konservatisme Akuntansi. Kata Kunci: Konflik Kepentingan; Kepemilikan Manajerial; Dewan Komisaris Independen; Ukuran Perusahaan; Konservatisme Akuntansi Abstract Conservatism is the principle that gains and assets are recognized when probability of occurring is high, but expenses and debts are recognized immediately. Thus, the profit presented in the financial statements includes the principles of prudence in avoiding the possibility when there is a risk. The purpose of this study was to examine the effect of conflicts of interest, managerial ownership, independent commission boards, and firm size accounting conservatism. The sample of this research is 10 companies indexed LQ45 from 2016 to 2020 using purposive sampling method, so that a total of 50 research data are obtained. Panel data analysis techniques are applied in this study. The results of this study indicate that Conflict of Interest, Managerial Ownership, Independent Board of Commissioners, and Company Size have a simultaneous effect on Accounting Conservatism. Partially, firm size has a positive effect on accounting conservatism. Meanwhile, Conflict of Interest, Managerial Ownership, and Independent Board of Commissioners have no effect on Accounting Conservatism. Keywords: Conflict of interest; Managerial Ownership; Independent Boards of Commissions; Firm Size; and Accounting Conservatism.

What Motivates Internet Financial Reporting in the Public Sector? Case of a Local Government in Indonesia Dhita Aira Juniantika; Dini Wahjoe Hapsari
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Objective – This study aims to examine the influence of local government wealth, local government debt levels, and audit opinions on Internet Financial Reporting (IFR) in districts / cities in West Java Province, Indonesia, during the period of 2014-2018. Design/methodology – This study uses panel data regression analysis. Purposive sampling method is utilized with a total of 65 samples consisting of 13 official sites of district/city governments in West Java Province, Indonesia. The period of this research in total is five years. Results – The results of this study indicate that wealth of local governments, local government debt levels, and audit opinions simultaneously influence IFR at 9.81%. Partially the variable of local government wealth and the debt level of local government do not affect IFR, while the audit opinion variable influences IFR in districts/cities in West Java Province during 2014-2018.

AKUNTANSI DIGITAL BERBASIS APLIKASI “SI APIK” PADA UMKM DESA WISATA ALAM ENDAH Dudi Pratomo; Sri Rahayu; Dini Wahjoe Hapsari; Deannes Isynuwardhana; Krishna Kusumahadi
Prosiding COSECANT : Community Service and Engagement Seminar Vol 1, No 2 (2021)
Publisher : Universitas telkom

Setiap pelaku usaha diwajibkan untuk membuat laporan keuangan yang merupakan laporan pertanggung jawaban aktivitas bisnisnya. Termasuk pelaku usaha yang baru didirikan atau mereka sudah ada tapi umurnya masih pendek. Mereka diwajibkan menyusun laporan keuangan tanpa terjebak kerumitan standar akuntansi yang berlaku. Para pelaku usaha ini dapat menyusun laporan keuangan dengan sederhana selama tidak menyimpang dari standar yang berlaku. Para pelaku usaha saat ini banyak yang melakukan pencatatan transaksi keuangan sampai laporan keuangan dilakukan dengan manual. Hal ini membutuhkan waktu yang lama dan ketilitian yang tinggi. Hal ini disebabkan belum pahamnya para pelaku usaha bagaimana membuat laporan keuangan dengan menggunakan aplikasi. Pada program pengabdian ini akan diberikan pelatihan bagi para pelaku usaha yaitu Unit Usaha Mikro dan Menengah (UMKM) pada Desa Wisata Alam Endah Ciwidey menggunakan aplikasi SiAPik yang dapat diperoleh di google store dan mudah untuk dijalankan. Luaran dari pengabdian ini diharapkan dapat menambah pengetahuan bagi para pelaku usaha untuk membuat laporan keuangan sederhana menggunakan aplikasi.

Investigating the Role of Green Accounting, Firm Size, and Board Size in Corporate Social Responsibility: Towards Sustainable Transparency Disclosure Mumtaz Jiddan; Dini Wahjoe Hapsari
Indonesian Journal of Economics and Management Vol 3 No 3 (2023): Indonesian Journal of Economics and Management (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i3.4990

The objective of this study is to examine the influence of green accounting, firm size, and board size on corporate social responsibility disclosure in primary consumer sector companies listed on the IDX for the period of 2021–2022. Green accounting, firm size, and board size are considered as independent variables, while corporate social responsibility disclosure is the dependent variable under investigation. This research employs both descriptive and verificative research methodologies, and the sample consists of 120 consumer sector companies listed on the IDX during the specified period. The purposive sampling technique is utilized to select a final sample size of 45 companies. The Eviews program was used for panel data regression in the employed data analysis technique. The research data is based on secondary sources, specifically annual reports and sustainability reports. The findings indicate that board size has a negative impact on corporate social responsibility disclosure, whereas green accounting and firm size do not demonstrate any significant influence.

Co-Authors AGUSTIN, Febri Diany Agustya, Fanisa Putri Ajeng Luthfiyatul Farida Alrasyid, Arifah Hilmi Alvin Zikro Annisa Nurbaiti Ardan Gani Asalam Dea Khusnul Khotimah Deannes Isynuwardhana Dewa P. K Mahardika Dhita Aira Juniantika Dudi Pratomo Dwi Fitrizal Salim Eka Aprillian Elly Suryani Feyzar Alif Akbar Fiarniah, Dini Fithri, Nurul Ghifari Yudhantara Haryanto Haryanto Hasibuan, Zahara Aulia Irna Liani Putri Anjanni Kartika Khairunisa Kesuma, Raegina Maria Deiva Khairunnisa Khairunnisa Khanasya Ismy Lutfiany Khansa, Dhiva Mutiara Kharisma Ellyana Krishna Kusumahadi Kurnia K Larasati, Nabila Larasati1, Nabila Maryaningsih, Rina Putri Meiska Lianty Muhammad Fadhil Syafiq Ramadhan Muhammad Iqbal Maulana Faqih Mumtaz Jiddan Muna Norkhairunnisak Ustadi Nabila Roma Norris Nadia Pramanik HARDIYANTI Napitupulu, Theovany Novita, Fahra Nurul Fithri NURUL HIDAYAH Putu Wahyudi Sinduarta Rayi Hana Melinda Renaldy Febiana Rika A Susanti Rinda Dwi Utami Roy Budiharjo Rr Sri Saraswati Rudi Harianto Rudi Harianto, Rudi Sri Rahayu Suyanto, AMA Titania Pryti Margawati Trihapsari, Siti Nurazizah Vennika Qashash Wahyu Eka Kiswardani Wiwin Aminah Yasmin, Najlaa Nabilah Yazid, Hanif Yeni Jelita Jelita Zahraisha, Nadia Zuhra , Siti Maryam Zuhra, Siti Maryam

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