Article Per Year (5 Year)
p-Index From 2020 - 2025
11.917
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN E-Jurnal Ekonomi dan Bisnis Universitas Udayana 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 Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi 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 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 E-JURNAL AKUNTANSI J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Akurasi
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

Published : 114 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 114 Documents
Search

 2   3   4   5   6 
ANAYLISIS OF UNDERPRICING FACTORS ON INITIAL PUBLIC OFFERING (IPO) ON IN THE INDONESIA STOCK EXCHANGE Willy Cahya Sundara; Adler Haymans Manurung; I Gusti Ketut Agung Ulupui; Agung Dharmawan Buchdadi
Indonesian Journal of Multidisciplinary Science Vol. 1 No. 10 (2022): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (680.47 KB) | DOI: 10.55324/ijoms.v1i10.238

Abstract

Initial Public Offering (IPO) is known as one of the efforts to obtain a source of funds for a company in order to develop the business to be optimal. Capital is the funds used for investment by the owner in running his business. A company or business definitely requires additional funds, so that the company's operations can run optimally and develop more. When an IPO experiences a difference in stock prices, there are terms underpricing and overpricing. The purpose of this study was to determine the factors that influence underpricing at the time of the IPO on the Indonesian stock exchange. The method used in this study is a descriptive method with a qualitative approach. The results of thr study show that the underpricing factors on Initial Public Offering (IPO) On In Indonesia Stock Exchange are profitability, leverage, underwriter reputation, company size, and percentage of stock offered against underpricing.
A qualitative analysis on transfer pricing tax audit performance in Indonesia Faisal Labib Zulfiqar; I Gusti Ketut Agung Ulupui; Dwi Kismayanti Respati
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.805

Abstract

This study is qualitative research using inductive reasoning through documentation and literature studies. The finding showed seven areas of dispute: gross income-related items, purchase cost, intra-group services, royalty, dividend, interest expense, and interest income. Furthermore, it concluded that documentation, comparable data, and comparability method were the three main issues in transfer pricing disputes. Ultimately, it showed that the tax court decree was dominated by decrees that favored taxpayers’ appeals. Public interest statement Tax disputes are known for their lengthy and costly process, but in the end, it turned out that the taxpayers mostly won the cases. To that end, this paper seeks to analyze the transfer pricing audit performance in Indonesia based on 2021’s Tax Court Decree. This allows us to know what factor(s) contributed to the transfer pricing dispute and how the tax court settled the dispute. As a practical implication, it is suggested that state revenue agencies improve the quality of their transfer pricing tax audit performance.
PENGARUH FINANCIAL DISTRESS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Indira Julianty; I Gusti Ketut Agung Ulupui; Hafifah Nasution
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i2.17171

Abstract

The decline in tax performance during the Covid-19 pandemic is the reason for conducting this study, namely to find out whether tax avoidance activities are increasingly being carried out, especially in the consumer non-cyclicals and consumer cyclicals sectors during the 2020-2022 period. This study is also intended to confirm the inconsistency in the relationship between financial distress and capital intensity on tax avoidance by presenting moderating variables in the form of firm size as a novelty from previous research. Using the absolute difference value test, this study shows that financial distress has a negative effect on tax avoidance, while capital intensity and firm size do not affect tax avoidance. In addition, the effect of financial distress and capital intensity on tax avoidance cannot be moderated by firm size. The implications of this study indicate the need for increased supervision from the government and shareholders on management to avoid tax avoidance, especially in companies that are financially healthy.
RESEARCH BOOTCAMP TRAINING TO IMPROVE RESEARCH COMPETENCE AT THE MUHAMMADIYAH UNIVERSITY OF PALOPO, NAHDLATUL ULAMA UNIVERSITY OF INDONESIA, AND AL-AZHAR ISLAMIC UNIVERSITY OF MATARAM Ati Sumiati; Tuty Sariwulan; I Gusti Ketut Agung Ulupui; Ika Febrilia; Rida Prihatni; Chusnanik Mufidah
International Journal of Engagement and Empowerment Vol. 3 No. 2 (2023): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v3i2.108

Abstract

University is one of the centers of intellectual development in order to improve competitiveness, performance, and quality. However, universities need to make improvements, especially in research, because it is often found that lecturers and students have difficulties in writing articles and publications, especially those experienced by students on private campuses such as Muhammadiyah University of Palopo, Nahdlatul Ulama University of Indonesia, and Al-Azhar Islamic University Mataram. This activity is one of the efforts to overcome these problems. With this activity, it is hoped that participants can be helped in making articles by learning about accessing indexed national and international journals and using Quillbot software for paraphrasing
Pengaruh Good Corporate Governance, Leverage, Dan Firm Size Terhadap Pengungkapan Risiko Alryan Isra Kusnanto; I Gusti Ketut Agung Ulupui; Etty Gurendrawati
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.1544

Abstract

This research aims to determine the effect of good corporate governance, leverage,  and firm size on risk disclosure in banking companies listed on the Indonesia Stock Exchange in 2019-2021. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used purposive sampling technique and obtained 33 companies with a research period of 3 years. The analytical method used in this study is multiple linear analysis using SPSS software version 25.0. Based on the results of the research conducted, it was found that, (1) the Independent Board of Commissioners has no effect on risk disclosure, (2) the Audit Committee has a positive effect on risk disclosure, (3) Leverage has a positive effect on risk disclosure, (4) Firm Size has a positive effect on risk disclosure.
Pengaruh Independensi, Pengalaman, dan Penerapan Teknik Audit Berbantuan Komputer (TABK) Terhadap Efektivitas Pelaksanaan Audit Investigatif Dalam Mendeteksi Kecurangan Mokhammad Ridwan Fauzi; Choirul Anwar; I Gusti Ketut Agung Ulupui
Jurnal Akuntansi, Perpajakan dan Auditing Vol 1 No 1 (2020): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0101.01

Abstract

Abstract This study was conducted to obtain empirical evidence regarding the Effect of Independence, Experience, and Application of Computer Assisted Audit Techniques (TABK) on the Effectiveness of Investigative Audit Implementation in Detecting Fraud. This study uses primary data with a sample of investigative auditors working at the Central Office of the Indonesian Supreme Audit Board (BPK RI), Central Jakarta. The sampling technique uses a random sampling method with 55 respondents. Hypothesis testing uses multiple linear regression analysis method with a significance level of 5%. Based on the results of the analysis conducted, it can be concluded that partially, independence has a significant positive effect on the effectiveness of investigative audit in detecting fraud, experience has a significant positive effect on the effectiveness of investigative audit in detecting fraud, and the application of TABK has a significant positive effect on the effectiveness of investigative audit in detect fraud. Simultaneously, independence, experience, and application of TABK have a significant positive effect on the effectiveness of investigative audits in detecting fraud. Abstrak Penelitian ini dilakukan untuk memperoleh bukti empiris mengenai Pengaruh Independesi, Pengalaman, dan Penerapan Teknik Audit Berbantuan Komputer (TABK) Terhadap Efektivitas Pelaksanaan Audit Investigatif Dalam Mendeteksi Kecurangan. Penelitian ini menggunakan data primer dengan sampel auditor investigatif yang bekerja di Kantor Pusat Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) Jakarta Pusat. Teknik sampling menggunakan metode random sampling dengan 55 responden. Pengujian hipotesis menggunakan metode analisis regresi linear berganda dengan tingkat signifikansi 5%. Berdasarkan hasil analisis yang dilakukan, dapat disimpulkan bahwa secara parsial, independensi berpengaruh positif signifikan terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan, pengalaman berpengaruh positif signifikan terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan, dan penerapan TABK berpengaruh positif signifikan terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan. Secara simultan, independensi, pengalaman, dan penerapan TABK berpengaruh positif signifikan terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan.
Pengaruh Growth Opportunities, Intensitas Modal, dan Debt Covenant terhadap Konservatisme Akuntansi Shifa Aurillya; I Gusti Ketut Agung Ulupui; Hera Khairunnisa
Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 3 (2021): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0203.07

Abstract

Penelitian ini dilakukan untuk mengetahui dan memberikan bukti empiris pengaruh Growth Opportunities (X1), Intensitas Modal (X3), dan Debt Covenant(X3) terhadap Konservatisme Akuntansi (Y). Penelitian ini menggunakan data sekunder, yaitu laporan keuangan perusahaan. Unit analisis pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2017-2020. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive samplingyang menghasilkan 45 perusahaan dengan total observasi sebanyak 180 sampel. Teknik analisis data pada penelitian ini adalah regresi data panel. Alat analisis yang digunakan dalam penelitian ini adalah aplikasi Econometric Views12 (EViews 12). Penelitian ini memperoleh hasil sebagai berikut: (a) growth opportunities tidak berpengaruh terhadap konservatisme akuntansi, (b) intensitas modal berpengaruh positif signifikan terhadap konservatisme akuntansi, dan (c) debt covenant tidak berpengaruh terhadap konservatisme akuntansi.
Implementasi SAK EMKM Dalam Meningkatkan Akuntabilitas Laporan Keuangan : Studi Kasus UMKM MAWAR Rifda Adila; I Gusti Ketut Agung Ulupui; Tri Hesti Utaminingtyas
Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 2 (2021): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0202.01

Abstract

Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) bertujuan untuk memudahkan pengelola UMKM dalam menyajikan laporan keuangan. Tujuan utama dari penelitian ini adalah menetahui penyajian laporan keuangan yang dilakukan pengelola UMKM MAWAR Jenis penelitian ini penelitian kualitatif. Untuk mendapatkan data, peneliti melakukan wawancara mendalam dan melakukan obsevasi patisipatif. Hasil penelitian menunjukkan bahwa Laporan Keuangan UMKM MAWAR belum disusun seperti acuan yang ditetapkan SAK EMKM. Peneliti membuat hasil laporan keuangan yang penyajiannya sesuai dengan SAK EMKM yaitu Laporan Posisi Keuangan, Laporan Laba Rugi dan Catatan atas Laporan Keuangan (CaLK). Kemudian peneliti memberikan edukasi terkait penyusunan laporan keuangan yang mengacu pada SAK EMKM kepada pengelola UMKM dan memotivasi pengelola untuk mulai menerapkan SAK EMKM. Kini, pengelola UMKM MAWAR sudah mulai menerapkan SAK EMKM.
Pengaruh Arus Kas Operasi, Arus Kas Investasi, Arus Kas Pendanaan Terhadap Return Saham Perusahaan Keuangan yang Terdaftar di BEI Periode 2015-2019 Putri Pratiwi; I Gusti Ketut Agung Ulupui; Indah Muliasari
Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 2 (2021): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0202.15

Abstract

Penelitian ini dilakukan untuk memperoleh bukti empiris tentang pengaruh dari arus kas operasi, arus kas investasi, dan arus kas pendanaan terhadap return saham. Penelitian ini menggunakan data sekunder yaitu dengan menggunakan data laporan keuangan perusahaan. Sampel penelitian ini adalah perusahaan sektor keuangan yang terdaftar di BEI periode 2015-2019. Dengan teknik sampling yaitu purposive sampling dan jumlah sampel sebanyak 38 perusahaan. Untuk pengujian hipotesis digunakan analisis regresi linier berganda dengan tingkat signifikansi sebesar 5%. Berdasarkan hasil pengolahan data dapat disimpulkan bahwa arus kas operasi dan arus kas investasi berengaruh positif terhadap return saham. Sementara itu, arus kas pendanaan tidak berpengaruh terhadap return saham. Nilai koefisien determinasi yang diperoleh sebesar 0,197 atau 19,7% yang berarti variabel independent yang digunakan menjelaskan variabel dependent sebesar tersebut. Sementara itu, sisanya sebesar 0,803 atau 80,3% dijelaskan oleh variabel lain yang tidak digunakan pada penelitian ini.
Pengaruh Eksposur Media, Kinerja Proper dan Karakteristik Perusahaan terhadap Pengungkapan Emisi Karbon Widia Aryni; I Gusti Ketut Agung Ulupui; Achmad Fauzi
Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 1 (2021): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0201.01

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh eksposur media, kinerja PROPER dan karakteristik perusahaan terdiri dari umur perusahaan, pertumbuhan, dan leverage serta profitabilitas yang menjadi variabel kendali terhadap pengungkapan emisi karbon. Penelitian menggunakan data sekunder bersumber dari laporan tahunan, laporan keberlanjutan, laporan peringkat PROPER, dan situs perusahaan terkait dari perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) serta berpartisipasi pada program PROPER selama tahun 2016-2018. Sebanyak 129 sampel observasi terpilih melalui teknik purposive sampling yang diolah dengan analisis regresi data panel menggunakan Eviews 10. Berdasarkan hasil penelitian diketahui bahwa umur perusahaan berpengaruh positif dan eksposur media, pertumbuhan serta leverage berpengaruh negatif terhadap pengungkapan emisi karbon. Sedangkan, kinerja PROPER tidak memiliki pengaruh terhadap pengungkapan emisi karbon.
Co-Authors AAGP WIDANAPUTRA Achmad Fauzi ACHMAD FAUZI Ade Puspita, Reni Suwandi Adi, Rahadiyan Harris Adisty, Fairuznissa Pelita Aditya Saputra Adler Haymans Manurung Affandy, Muhammad Agung Dharmawan Buchdadi Agung Wahyu Handaru Aji Ahmadi Sasmi Aji Ahmadi Sasmi Akbari, Mochammad Ichlasul Alfi Syahr, Zulfia Hanum Alfi Syahr, Zulfia Hanum Alpi, Chicha Ayu Del Alryan Isra Kusnanto Alryan Isra Kusnanto Annisa Putri, Nadia Argie Destri Rahmani Ari Purwanti Ari Purwanti Ariyoto Karnen, Kresnohadi Armeliza, Diah Ati Sumiati Ati Sumiati Ati Sumiati ATI SUMIATI, ATI Bahmid, Muhamad Naser Bhaskoro, Ahmad Panji Candra Widi Sari Choirul Anwar Choirul Anwar Choirul Anwar Chusnanik Mufidah Dalimunthe, Sholatia DAMAYANTI, APRILIA Damayanti, Clarissa Aulia Destria Kurnianti Dewa Nyoman Badera Dian Permana, Nugraha Doda, Arief Alvierri Dony Oktariswan Douglas Douglas Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati El Badry, Aminatud Dawa'a Emilia Fitriani, Emilia Erika Takidah Erika Takidah Erika, Novi Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Fadli Rahmansyah Faisal Labib Zulfiqar Faradifa, Nurul Farhan Fahrezi Gatot Nazir Ahmad Gentiga Muhammad Zairin Hafifah Nasution Hamidah . Harya Kuncara Harya Kuncara Haryo Prakoso, Wisnu 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 Ika Tri Wahyuningsih Indah Muliasari Indah Muliasari Indira Julianty Indira Julianty Indra Pahala Indra Satya Prasavita Amertha Intan Cahyani Isnawati, Maulida Kadek Citra Kemala Karnen, Kresnohadi Ariyoto Khairun Nisa Khairunnisa, Hera Lianita Dian Rahmawati Lindira Sukma Dewi Maharani Putri Salsabila Maharani, Diva Makikama, Rahayu Linsi Sarah Mardi Mardi Mardi Marsellisa Marsellisa Nindito Mokhammad Ridwan Fauzi Mufidah . Mufidah, Chusnanik Muhammad Satrio Wibisono 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 Panindha, An Nissa Petrolis Nusa Perdana, Petrolis Nusa Puji Wahono Purnomo, Radian Rachmadi Putri Aliffia Putri Pratiwi Putu Ari Ratnadewi Putu Dewi Suryantari YS Putu Gde Mahendra Putra R, Tresno Eka Jaya Rachmadevi, Gita Astika 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 Shandy Aditya Shandy Aditya, Shandy Shifa Aurillya Sidharta Utama Silvana Syah Siti Fatimah Zahra Siti Fatimah Zahra Sri Zulaihati, Sri Suherdi Suherdi Suherdi Suherman Suherman Sulangi, Praisy Gratia Sumitro, Daffa Putra Kedua Susi Indriani Suwarni, Karina Syalsabila, Anis Theresalin Theresalin Theresalin Theresalin Tresno Eka Jaya Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Trisni Suryarini Uhkti Wahidniawati Unggul Purwohedi Univera, Ribeta Lyrae Viulina, Audira Eri Wahono, Puji 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