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All Journal JURNAL ECONOMIA Jurnal Bisnis dan Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Ekonomi Modernisasi Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) JEM17: Jurnal Ekonomi Manajemen Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Jurnal Ilmiah Edunomika (JIE) Perspektif Akuntansi International Journal of Science and Society (IJSOC) Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi E-JURNAL AKUNTANSI

Priyo Hari Adi

Universitas Kristen Satya Wacana

Author-ID : 219461

Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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FAKTOR - FAKTOR YANG MEMPENGARUHI KETERANDALAN DAN KETEPATWAKTUAN PELAPORAN KEUANGAN PEMERINTAH DAERAH Irene Avi Megasiwi; Priyo Hari Adi
Jurnal Akuntansi Bisnis Vol 13, No 1 (2020): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v13i1.1898

Abstract: The purposes of the research are to examine: the influences of quality human recources the use of information technology amd internal controling system to reliability and timeliness. The respondent of this research is all of accountancy/financial employees of OPD in Pemerintahan Kota Salatiga. The method to cillecting data is using questioner. The method to analyze the datas are using regression. The result of this research indicates the the use of information technology, and internal controling system significantly influence both the reliability and timeliness. While the quality human resource positive significantly influences the reliability but not the timeliness. Keywords; quality human resource, the use of information technology, internal control system, reliability, and timeliness Abstrak: Penelitian ini bertujuan untuk menguji: pengaruh kualitas sumber daya manusia terhadap keterandalan dan ketepatwaktuan, pengaruh pemanfaatan teknologi informasi terhadap keterandalan dan ketepatwaktuan, pengaruh sistem pengendalian internal terhadap keterandalan dan ketepatwaktuan. Responden yang digunakan adalah seluruh pegawai OPD bagian akuntansi/keuangan di Pemerintah Kota Salatiga. Metode pengumpulan data dengan menggunakan kuesioner. Metode pengolahan data dengan menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa pemanfaatan teknologi informasi dan sistem pengendalian internal berpengaruh positif baik terhadap keterandalan maupun ketepatwaktuan. Sementara itu, kualitas SDM hanya mempunyai pengaruh positif terhadap ketepatwaktuan. Kata kunci: kualitas SDM, pemanfaatan teknologi informasi, keterandalan, dan ketepatwaktuan

Perencanaan Dana Desa untuk Pengembangan Desa Wisata Desti Mutia Fatmasari; Priyo Hari Adi
JURNAL ILMIAH EDUNOMIKA Vol 5, No 02 (2021): EDUNOMIKA : Vol. 5, No. 2, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i2.2557

This study aims to describe the practice of village funds planning for tourism village development in Sepakung Village. This research uses descriptive qualitative with the type of data used is primary data. Data acquired by interviews and documentation. Qualitive analysis method used data reduction, data presentation, data comparison and conclusion. The results and discussion of this research indicate that the village funds planning for tourism village development in Sepakung Village is well implemented and corresponding with the applicable regulation from Minister of the Interior Regulation Number 114 of 2014 about Village Development Guidelines and Central Java Governor Regulation Number 53 of 2019 about Guide Intruction of Central Java Local Regulation Number 2 of 2019 about Tourism Village Development in Central Java Province. Altough there are difference in the making of RKPDes that little bit slower approximately 1 month than reccomended time by the goverment. Keywords: village fund, tourism, planning

TRANSPARANSI, AKUNTABILITAS, PARTISIPASI MASYARAKAT DALAM PENGELOLAAN KEUANGAN DANA DESA (Studi Kasus Desa Candirejo Kecamatan Pringapus Kabupaten Semarang) Dyah Evita Dewi; Priyo Hari Adi
JURNAL ILMIAH EDUNOMIKA Vol 3, No 02 (2019): EDUNOMIKA, VOL. 03, NO. 02, Agustus 2019
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v3i02.595

The purpose of this study is to describe the application of transparency, accountability, and community participation in the management of village financial funds, which are in the village of Candirejo, Pringapus District, Semarang Regency. This research uses a descriptive qualitative approach. The results of the research that has been carried out, it can be concluded that the existence of periodic reports on the management of village funds and publication in the form of banners or announcements during deliberations on the financial details of village funds to the community prove that Desa Candirejo has implemented transparency. The application of accountability in Candirejo Village involves the community in achieving the goals set. Community participation in the village of Candirejo went well so that the benefits of village funds could be immediately felt by the community. The presence of the community in deliberations is an opportunity to be able to provide proposals and channel community aspirations so that what has been agreed can actually be realized. Keywords: Transparency, Accountability, Community Participation, Village Fund Financial Management Abstrak : Tujuan penelitian ini untuk mendeskripsikan penerapan transparansi,akuntabilitas, serta partisipasi masyarakatdalam pengelolaankeuangan dana desa, yang berada di desa Candirejo Kecamatan Pringapus Kabupaten Semarang. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Hasil penelitian yang telah dilakukan maka dapat disimpulkan bahwa adanya laporan berkala mengenai pengelolaan dana desa dan publikasi dalam bentuk pemasangan spanduk atau pengumuman saat musyawarah mengenai detail keuangan dana desa kepada masyarakat membuktikan bahwa Desa Candirejo telah menerapkan transparansi.penerapan akuntabilitas Desa Candirejo melibatkan masyarakat dalam mencapai tujuan yang ditetapkan. Partisipasi masyarakat di Desa Candirejo berjalan dengan baik sehingga manfaat dana desa langsung bisa dirasakan oleh masyarakat. Kehadiran masyarakat dalam musyawarah merupakan kesempatan untuk dapat memberikan usulan-usulan dan menyalurkan aspirasi masyarakat agar apa yang telah disepakati benar-benar dapat direalisasikan. Kata Kunci: Tranparansi, Akuntabilitas, Partisipasi Masyarakat, Pengelolaan Keuangan Dana Desa

Pengaruh Leverage, Capital Intensity, dan Corporate Social Responsibility terhadap agresivitas pajak Sebastian Soelistiono; Priyo Hari Adi
Jurnal Ekonomi Modernisasi Vol. 18 No. 1 (2022): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Tax aggressiveness is the company's effort to reduce the tax burden. The decrease in tax is due to differences in opinion between the company and the government. Corporate tax aggressiveness can be caused by leverage, capital intensity, and corporate social responsibility. This study aims to determine the effect of leverage, capital intensity, and corporate social responsibility on tax aggressiveness. The research was conducted on mining companies listed on the Indonesia Stock Exchange (IDX). There are 19 companies as the research sample with a total of 57 data. The analytical technique used in this research is multiple linear regression analysis. The results showed that leverage did not affect tax aggressiveness, due to the use of debt and commitment to creditors. Capital intensity has a significant effect on tax aggressiveness, because mining companies consider the costs and benefits of investing in fixed assets. Corporate social responsibility also has a significant effect on tax aggressiveness, because the goal is to improve the impact of activities accompanied by a reduction in the amount of mining company taxes. Related to further research, it can increase the research period to expand sample selection and use ISO 26000 as a proxy for corporate social responsibility.

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMERINTAH DAERAH: STUDI META-ANALISIS Eviniar Nugraheni; Priyo Hari Adi
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 1 (2020): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study is to identify the determinants of local government’s financial performance. This research employsa meta-analysis technique with a sample consisting of 33 articles from academic journals, graduate and undergraduate students’ theses reporting on local government’s financial performances in Indonesia published from 2006 to 2016. The results of the study demonstrate that there are five factors affecting local government’s financial performance, that isthe level of the region’s wealth, the size of the local government, leverage, local tax revenue and audit findings. On the other hand, the dependence level,capital expenditure, and legislative size are not shown to be factors local government’s financial performance.

Ketaatan Akuntansi, Kontrol Atasan, Budaya Etis Organisasi, Penegakan Hukum dan Kecurangan Akuntansi Intan Putri Estikasari; Priyo Hari Adi
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 6 No 02 (2019)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2019.006.02.12

ABSTRACT The purpose of this research is to examine the influence of compliance to accounting rules, supervisior control, organization’s culture ethic and law enforcement toward accounting fraud. The population in this study are all Regional organization in Salatiga city (Opd). The sample in this study using technigue total sampling. The data collection technique has been done by issuing questionnaires. The testing of the influences of independent variables toward dependent variables was done by using multiple linear regressions model. Based on each variable in the study, compliance to accounting rules, supervisior control, organization’s culture ethic and law enforcement have a significant negative influence to the accounting fraud. ABSTRAK Penelitian ini bertujuan untuk menguji ketaatan aturan akuntansi, kontrol atasan, budaya etis organisasi dan penegakan hukum dan kecurangan akuntansi. Populasi dalam penelitian ini semua Organisasi Perangkat Daerah (OPD) di kota Salatiga. Sampel penelitian ini menggunakan teknik total sampling. Data dikumpulkan dengan menyebarkan kuesioner. Pengujian pengaruh variabel independen terhadap variabel dependen dilakukan dengan menggunakan model regresi linier berganda. Berdasarkan masing-masing variabel dalam penelitian, kepatuhan terhadap aturan akuntansi, kontrol atasan, budaya etis organisasi dan penegakan hukum memiliki pengaruh negatif signifikan terhadap kecurangan akuntansi. JEL Classification: M41, D73

Penyusunan Laporan Keuangan Gereja Sesuai PSAK No. 45/2011 Priyo Hari Adi; Rizky Sandhi Setyaki; Niko Bangun Abdi Gunawan; Jevies Ronaldo Odu; Kristina Sheila Anggraeni; Adriel Teguh Marcelo Samundu; Paskahlius Anthony Sibi; Fierda Nina Hita Nainggolan
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol 1 No 1 (2020)
Publisher : Universitas Kristen Satya Wacana Salatiga

Akuntansi adalah alat bantu untuk perencanaan, pengelolaan, dan pengawasan organisasi, tak terkecuali di gereja. Pencatatan akuntansi Gereja Jemaat Kristus Indonesia (GJKI) Ekklesia, Salatiga didasarkan pada tata cara dan aturan gereja. Gereja saat ini, hanya memiliki laporan arus kas yang dibuat oleh sekretaris gereja. Padahal, PSAK No. 45/2011 mensyaratkan pelaporan keuangan gereja, terdiri dari laporan posisi keuangan, laporan aktivitas dan laporan arus kas. Oleh sebab itu, kegiatan pengabdian masyarakat ini diselenggarakan untuk membantu GJKI Ekklesia untuk menyusun laporan keuangan sesuai dengan PSAK No. 45/2011. Tujuannya agar pelaporan keuangan disana menjadi lebih akuntabel dan transparan. Metode pengabdian masyarakat dilakukan dengan wawancara, observasi, dan pendampingan. Hasilnya tersusunnya rekomendasi laporan keuangan sesuai dengan PSAK No. 45/2011 yang siap untuk diimplementasikan di GJKI Ekklesia.

Pengaruh Penerapan E-filing terhadap Kepatuhan Pelaporan Wajib Pajak dengan Media Sosial sebagai Variabel Moderasi Celintara Anindya Ayu Wardhani; Sarah Kristina; Priyo Hari Adi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 12 No 2 (2020): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i2.102

This study aims to analyze the effect of applying e-filing to taxpayer reporting compliance with the use of social media as a moderating variable. The data used are primary data in the form of questionnaires taken directly through filling out questionnaires distributed via online media using Google Form. The sampling method in this study uses a purposive sampling method with taxpayer criteria using social media. The results showed that the application of e-filing had a significant positive effect on compliance with taxpayer reporting while the use of social media was not able to moderate the effect of e-filing on taxpayer reporting compliance.

Pengaruh Profitabilitas terhadap Penghindaran Pajak dengan Komite Audit sebagai Variabel Moderasi Vina Asprilla; Priyo Hari Adi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1522

This study was conducted to examine the effect of profitability on tax avoidance with the audit committee as a moderating variable. Tax avoidance as the dependent variable measured using the effective tax rate (ETR), profitability as an independent variable measured using return on assets (ROA), audit committee as a moderating variable measured using the number of audit committees of companies listed on the Indonesia Stock Exchange (IDX), and inventory intensity as a measurable control variable by comparing total inventory with total assets. This research was conducted at food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for a period of 5 years, namely 2017 to 2021. The sample used a purposive sampling technique so that there were 16 companies that matched the comparison and obtained 80 observational data. The data used in this study is secondary data in the form of financial statements of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) which can be downloaded via www.idx.co.id. Data analysis techniques using multiple linear regression analysis and moderate regression analysis (MRA) and is processed using SPSS 21 version program. The results showed that profitability had a significant positive effect on tax evasion and the audit committee was not able to moderate the relationship between profitability and tax evasion.

The Role of the Inspectorate in Supervising Surface Water Tax: Case Study of the Inspectorate of West Papua Province Roy Matasik; Priyo Hari Adi
International Journal of Science and Society Vol 5 No 4 (2023): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v5i4.783

This study aims to analyze the role of the provincial inspectorate in supervising local taxes, especially the surface water tax. The method used in this research is descriptive qualitative method. to find out and analyze the role of the provincial regional inspectorate and its capabilities in conducting guidance and supervision on local taxes. Data The type of data used is primary data and secondary data. The technique used to analyze the data is to focus the data on the role of the provincial regional inspectorate and its capability in conducting guidance and supervision of regional tax supervision, especially the Surface Water Tax. Based on the results of research by the Inspectorate of West Papua Province, they have carried out their main tasks properly and are in accordance with applicable regulations. However, it has not been effective in carrying out regional tax supervision. This is because there is no SOP related to tax oversight and a lack of human resource competency. Even though the SOP for supervising regional taxes does not yet exist, the implementation of supervising local taxes, specifically the surface water tax, is still carried out by following the procedures for general supervision and inspection.

Co-Authors Adriel Teguh Marcelo Samundu Agnes Maya Angelina Alifiya Sandyah Putri Anggi Aditya Fahmi Bintang Rajagukguk Celintara Anindya Ayu Wardhani Christa, Ronaldo Geovanda Desti Mutia Fatmasari Dewi, Viona Indra Dharmawan, Yordan Ediantoro Dyah Evita Dewi Ekaristi, Puspa Dewi Eviniar Nugraheni Farida Setiawati Fierda Nina Hita Nainggolan I Gusti Made Ary Anggara Tama Intan Putri Estikasari Irene Avi Megasiwi Jean Stevany Matitaputty Jevies Ronaldo Odu Kristina Sheila Anggraeni Mika Puspitasari Natania Aurielle Gunarto Natania Aurielle Gunarto Niko Bangun Abdi Gunawan Paskahlius Anthony Sibi Prasetyo, Rangga Aji Putri, Andiani Rangga Aji Prasetyo Rizky Sandhi Setyaki Roy Matasik Sarah Kristina Sebastian Soelistiono Susetyo Rini Vina Asprilla Vina Astri Joharindu Wicaksono, Ivonne Caroline

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