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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Journal of Economics, Business, & Accountancy Ventura Jurnal Pendidikan dan Pemberdayaan Masyarakat MIX : Jurnal Ilmiah Manajemen AKRUAL: Jurnal Akuntansi Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Pendidikan Ekonomi & Bisnis Journal of Business and Behavioural Entrepreneurship Jurnal Pengabdian Pada Masyarakat Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan Akurasi : Jurnal Studi Akuntansi dan Keuangan JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Akuntansi Jurnal Abdi Insani Jurnal Akuntansi dan Keuangan Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi Buletin Poltanesa Jurnal Sosial dan Teknologi International Journal of Engagement and Empowerment (IJE2) Interdisciplinary Social Studies MANAJEMEN Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Indonesian Journal of Multidisciplinary Science International Journal of Multidisciplinary Research and Literature (IJOMRAL) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Rahmatan Lil’alamin Journal of Community Services (RLA) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik INJURITY: Journal of Interdisciplinary Studies Journal of Social Science Jurnal Kendali Akuntansi Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Business and Investment Review Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Jurnal Ilmiah Akuntansi Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Akurasi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Accounting, Finance, and FinTech Advancements IJEMA Journal of Business Innovation and Accounting Research
I Gusti Ketut Agung Ulupui
Universitas Negeri Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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Pengaruh Pengawasan Preventif, Pengawasan Detektif, dan Implementasi Strategi terhadap Efektifitas Pengendalian Anggaran Muhammad Fakhrul Muttaqien; I Gusti Ketut Agung Ulupui; Muhammad Yusuf
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.06

Abstract

This study aims to determine the effect of Preventive Supervision, Detective Supervision and Strategy Implementation on the Effectiveness of Budget Control. This study uses primary data with the respondents being employees who are directly responsible for the preparation and absorption of the budget at the South Jakarta Mayor's Office. The population in this study was sampled using a saturated sampling technique. The number of respondents as many as 60 respondents. The data were tested using multiple regression models using the SPSS 25 application. The results of this study indicate that detective supervision and strategy implementation have a significant effect on the effectiveness of budget control, while preventive supervision has no effect on the effectiveness of budget control. It is hoped that further research will add or use other variables to test the effectiveness of budget control. In addition, increasing the sample by examining more than one mayor's office, in order to be able to examine more deeply the effectiveness of budget control, preventive supervision, detective supervision and strategy implementation in public sector accounting.
Analysis of firm size, leverage, corporate governance on earnings management practices (Indonesian evidence) Indra Satya Prasavita Amertha; I Gusti Ketut Agung Ulupui; I Gusti Ayu Made Asri Dwija Putri
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.308

Abstract

The inconsistency of the results in previous studies related to the  relationship of firm size and leverage on earnings management practices is still interesting. In contrast to  the previous studies, this study is not merely to determine the effect of firm size, leverage,and corporate governance on earnings management practices partially but also to include the variable corporate governance (CG) is also thought to be able to moderatethe effect of firm size and leverage variables on earnings management practices.Discretionary accruals as proxy for earnings management and are also measured using Performance-Matched Discretionary Accruals Model. Using Moderated Regression Analysis (MRA) and Residual Test, the result shows that firm size and corporate governance have a significant effect on earnings management, whereas the leverage was not found to have a significant effect. In addition, the results of this study indicate that corporate governance is able to moderate the relationship firm size and leverage on earnings management practices.
Analysis of the Management and Utilization of Village Funds in Bantarjati Village, Klapanunggal District, Bogor Regency Steffani Debora Auli; I Gusti Ketut Agung Ulupui; Tri Hesti Utaminingtyas
Journal of Business Innovation and Accounting Research Vol. 1 No. 2 (2024): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/nbhj9b41

Abstract

This study aims to analyze the management and utilization of Village Funds in Bantarjati Village, Klapanunggal District, Bogor Regency. The research focuses on examining the village government's capacity to manage Village Funds in terms of financial reporting and fund disbursement during the 2022 fiscal year, despite various constraints encountered. These constraints include delays in budget disbursement, limited community participation, and the quality of human resources among village officials. This study employs a qualitative research design using a descriptive approach and a case study method. Primary data were collected through semi-structured interviews with five key informants from the village administration. Data analysis was conducted based on the regulatory framework stipulated in the Minister of Home Affairs Regulation (Permendagri) No. 20 of 2018 concerning Village Financial Management and the Bogor Regent Regulation No. 63 of 2022 concerning the Use of Village Funds. The data were analyzed using the Miles and Huberman qualitative analysis model. The findings indicate that Bantarjati Village has managed and utilized Village Funds appropriately and in compliance with prevailing regulations. The preparation, allocation, and reporting processes were implemented in accordance with statutory provisions, despite internal and external obstacles. Therefore, it can be concluded that although various challenges were encountered, Bantarjati Village was able to carry out the reporting cycle and fund distribution process in accordance with applicable regulations.
Presentation of Financial Statements of a Non-Profit-Oriented Entity at Khalifah Kindergarten Pondok Kelapa Based on ISAK 35 Veronica Indah Aprilia; I Gusti Ketut Agung Ulupui; Tri Hesti Utaminingtyas
Journal of Business Innovation and Accounting Research Vol. 1 No. 2 (2024): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/4yxptj78

Abstract

This study aims to analyze the implementation of non-profit accounting at Khalifah Kindergarten Pondok Kelapa for the fiscal year 2022 and to examine the presentation of its financial statements in accordance with ISAK 35 (Interpretation of Financial Accounting Standards No. 35). The research employs Khalifah Kindergarten Pondok Kelapa as the object of study. A descriptive qualitative approach was adopted, utilizing both primary and secondary data. Data collection techniques included interviews and documentation. The findings indicate that the financial reporting practices of Khalifah Kindergarten Pondok Kelapa have not yet complied with ISAK 35. The institution’s reporting system is limited to recording cash receipts and cash disbursements. Based on documentation and interviews conducted with the administrative staff, it was found that the kindergarten has not prepared financial statements in accordance with the prescribed accounting standards for non-profit entities. Therefore, this study reconstructs and presents the financial statements in conformity with ISAK 35.
The Influence of Company Growth, Profitability, Leverage, and Inflation on the Value of Energy Sector Companies Intan Rizki Arinta Putri; I Gusti Ketut Agung Ulupui; Hera Kahirunnisa
Journal of Business Innovation and Accounting Research Vol. 1 No. 4 (2024): Journal of Business Innovation and Accounting Rese
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/m74wk738

Abstract

This research aims to determine whether company growth (GPG), profitability (NPM), leverage (DER), and inflation (IHK) partially affect company value on the IDX. The period used in this research is three years, starting from 2020-2022. This research uses a quantitative approach and purposive sampling. The population in this research comprises all energy sector companies that were registered on the IDX during the 2020-2022 period. A total of 76 companies were selected as research samples. Data were analyzed using multiple linear regression analysis. The data analysis technique used in analysing data is EViews 13. Based on the results of the data analysis, there is a significant influence of profitability and leverage on company value, and an insignificant influence of company growth and inflation on company value on the Indonesian Stock Exchange.
THE MEDIATING ROLE OF GOOD CORPORATE GOVERNANCE ON THE EFFECTS OF LIQUIDITY AND FIRM GROWTH ON DIVIDEND POLICY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2019 TO 2021 Aminatud Dawa'a El Badry; Mardi; I Gusti Ketut Agung Ulupui
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.746

Abstract

The determination of an appropriate dividend policy is influenced by various internal and external factors, including a company's financial health, growth prospects, and governance practices. In recent years, scholars and practitioners have shown a growing interest in understanding the intricate relationship between dividend policy and factors such as liquidity, company growth, and corporate governance. This study aims to examine the effect of liquidity and company growth on dividend policy mediated by good corporate governance in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is quantitative with secondary data obtained by compiling annual financial reports from the Indonesian Stock Exchange website. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The sample selection used a purposive sampling technique which amounted 111 samples. The data analysis technique in this study is path analysis used SmartPLS software. The results showed that liquidity had a significant negative effect on dividend policy, company growth had no effect on dividend policy, liquidity had a significant negative effect on good corporate governance, company growth had a significant positive effect on good corporate governance, good corporate governance had a significant positive effect on dividend policy, good corporate governance is able to mediate liquidity on dividend policy in a negatively significant, and good corporate governance is able to mediate company growth on dividend policy in a positively significant.
Faktor-Faktor yang Memengaruhi Minat Berkarier sebagai Akuntan Bersertifikat Chartered Accountant (CA) Sekar Ayu Pertiwi; I Gusti Ketut Agung Ulupui; Hera Khairunnisa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.09

Abstract

This study aims to examine the effects of career exposure, self efficacy, financial rewards, work environment, social values, and job market considerations on students’ interest in pursuing a career as a Chartered Accountant (CA). This research employed a quantitative approach involving all undergraduate accounting students of the Faculty of Economics and Business, Universitas Negeri Jakarta (UNJ), class of 2022, with the entire population selected as the sample using a non-probability saturated sampling technique. Data were collected through a Likert-scale questionnaire ranging from 1 to 4 with items adapted from established indicators. The collected data were processed and analysed using the PLS-SEM approach with the SmartPLS software. The findings reveal that career exposure, financial rewards, and job market considerations have a positive and significant effect on career interest as a Chartered Accountant, while self efficacy, work environment, and social values do not show a significant influence.
Analisis Penerapan Coretax dan Implikasinya pada Tingkat Kepatuhan Wajib Pajak Berbasis Tax Compliance: Slippery Slope Framework Ariyanto Telaumbanua; I Gusti Ketut Agung Ulupui; Tresno Eka Jaya
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.15

Abstract

This research investigates individual taxpayers' perceptions regarding the CoreTax system implementation using the Technology Acceptance Model (TAM) approach, while simultaneously analyzing its impact on taxpayer compliance through the Slippery Slope Framework (SSF). Utilizing a qualitative approach with a phenomenological design, data were gathered through observations, semi-structured interviews, and documentation involving a tax extension officer from the Regional Office of the Directorate General of Taxes (DJP) Banten and individual taxpayers experienced in both SIDJP and CoreTax. The findings reveal that CoreTax offers significant benefits, including automated data processing, integrated tax services, and streamlined administrative access within a single platform. Nevertheless, the perceived ease of use remains affected by technical constraints and varying levels of digital literacy among taxpayers. From the SSF perspective, CoreTax bolsters the power dimension through rigorous digital surveillance and nurtures the trust dimension via enhanced transparency and service quality. The synergy between these two dimensions ultimately fosters taxpayer compliance, emerging both voluntarily and through systematic enforcement.
Co-Authors AAGP WIDANAPUTRA ACHMAD FAUZI Achmad Fauzi Adi, Rahadiyan Harris Adisty, Fairuznissa Pelita Aditya Saputra Adler Haymans Manurung Affandy, Muhammad Agung Dharmawan Buchdadi Agung Wahyu Handaru Aji Ahmadi Sasmi Akbari, Mochammad Ichlasul Alpi, Chicha Ayu Del Alryan Isra Kusnanto Alryan Isra Kusnanto Aminatud Dawa'a El Badry Annisa Putri, Nadia Argie Destri Rahmani Ari Purwanti Ari Purwanti Ariyanto Telaumbanua Ariyoto Karnen, Kresnohadi Armeliza, Diah Ati Sumiati Ati Sumiati ATI SUMIATI, ATI Bahmid, Muhamad Naser Bassae, Ridho Rambu Bhaskoro, Ahmad Panji Candra Widi Sari Choirul Anwar Choirul Anwar Chusnanik Mufidah Clara Fatiha Dewanti Dalimunthe, Sholatia DAMAYANTI, APRILIA Damayanti, Clarissa Aulia Destria Kurnianti Dewa Nyoman Badera Dian Permana, Nugraha Dini Destiara Ekaputri Doda, Arief Alvierri Douglas Douglas Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati Eka Septariana Puspa Emilia Fitriani, Emilia Erika Takidah Erika Takidah Erika, Novi Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Evriansyah, Evriansyah Fadli Rahmansyah Faisal Labib Zulfiqar Faradifa, Nurul Farhan Fahrezi Gatot Nazir Ahmad Gentiga Muhammad Zairin Gentiga Muhammad Zairin Hamidah . Harya Kuncara Harya Kuncara Haryani, Putri Haryo Prakoso, Wisnu Hera Kahirunnisa Hera Khairunnisa Hera Khairunnisa Hidayat, Rifka Fauzia Hubbansyah, Aulia Keiko I Gusti Ayu Made Asri Dwija Putri I Ketut Sujana I Nyoman Trisna Supradnya Ida Bagus Wira Sanjaya Iffat Fakhriyyah As’ad Ika Febrilia Indah Muliasari Indah Muliasari Indira Julianty Indra Pahala Indra Satya Prasavita Amertha Intan Cahyani Intan Rizki Arinta Putri Isnawati, Maulida Julianty, Indira Kadek Citra Kemala Karnen, Kresnohadi Ariyoto Khairun Nisa Khairunnisa, Hera Lanny Indriani Lianita Dian Rahmawati Lindira Sukma Dewi Machfud Ropi Cahyadi Maharani Putri Salsabila Maharani, Diva Makikama, Rahayu Linsi Sarah Mardi Mardi Mardi Mardi Marsellisa Marsellisa Nindito Marsellisa Nindito, Marsellisa Martini Martini Mokhammad Ridwan Fauzi Mufidah . Mufidah, Chusnanik Muhammad Fakhrul Muttaqien Muhammad Faturachman Muhammad Satrio Wibisono Muhammad Yusuf Muhammad Yusuf Muhammad Yusuf Muhammad Zulfikar Muliasari, Indah Musyaffi, Ayatulloh Michael Mutia, Nafa Farha Nadira, Syifa Nadira Nasution, Hafifah NI MADE DWI RATNADI Ni Made Dwi Ratnadi Ni Putu Desy Darmiari Novia Andhini Nuramalia Hasanah Nuramalia Hasanah Nurmalasari Nurul Amelia Putri Oktariswan, Dony Padilah, Dela Nurul Panindha, An Nissa Petrolis Nusa Perdana, Petrolis Nusa Puji Wahono Purnomo, Radian Rachmadi Puspita, Reni Suwandi Ade Putri Aliffia Putri Pratiwi Putu Ari Ratnadewi Putu Dewi Suryantari YS Putu Gde Mahendra Putra R, Tresno Eka Jaya Rachmadevi, Gita Astika Raisa Dika Febrindayanti Rasul, Dhea Kamila Ratna Anggraini Ratna Anggraini Rd. Tuty Sariwulan Respati, Dwi Kismayanti Rida Prihatni Ridha, Nadya Salma Rifda Adila Rini Oktavia Rismawati Ruth Gabirella Apriliana Sasmi, Aji Ahmadi Sekar Ayu Pertiwi Shandy Aditya Shandy Aditya, Shandy Shifa Aurillya Sidharta Utama Silvana Syah Siti Fatimah Zahra Siti Fatimah Zahra Sri Zulaihati, Sri Steffani Debora Auli Suherdi Suherman Suherman Sulangi, Praisy Gratia Sumitro, Daffa Putra Kedua Susi Indriani Suwarni, Karina Syalsabila, Anis Theresalin Theresalin Theresalin Theresalin Theresalin Theresalin Tresno Eka Jaya Tresno Eka Jaya Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Trisni Suryarini Uhkti Wahidniawati Unggul Purwohedi Univera, Ribeta Lyrae Utami, Karin Veronica Indah Aprilia Viulina, Audira Eri Wahono, Puji Wahyuningsih, Ika Tri Wei, Andrew Saw Tek Wibisono, Muhammad Satrio Widia Aryni Wihandoko, Imanuel Willy Cahya Sundara Wirawan, Vincent Wiyanti, Oktavia Ayu WP, Bima Fikri Anggareksa Yuniawati, Anisa Yunika Murdayanti Yunika Murdayanti, Yunika Yusuf , Muhammad Zairin, Gentiga Muhammad Zakaria, Adam Zulfia Hanum Alfi Syahr