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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business GEMA EKONOMI Community Development Journal: Jurnal Pengabdian Masyarakat EkoPreneur Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Pajak Vokasi (JUPASI) Jurnal Manajemen dan Bisnis Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Innovative: Journal Of Social Science Research Journal of Social Science Tensile : Jurnal Pengabdian Kepada Masyarakat JAKBS IJMA Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat
SEPTANTA, RANANDA
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Pengaruh Audit Report Lag, Reputasi Audit, Dan Audit Tenure Terhadap Penerimaan Opini Audit Going Concern Amir Rimadhan, Jihan; Septanta, Rananda
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

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Abstract

This study aims to obtain empirical evidence regarding the effect of audit report lag, audit reputation, and audit tenure on the acceptance of going concern audit opinions in companies operating in the consumer non-cyclical sector and listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research population consisted of 125 companies, and through a purposive sampling technique based on predetermined criteria, 39 companies were selected as the sample. With an observation period of five consecutive years, the total number of data analyzed amounted to 195. The data used in this study were secondary data derived from audited financial statements and annual reports published by each company. Logistic regression analysis was applied as the primary analytical method, with the support of E-Views 12 software. The findings of this study indicate that, simultaneously, audit report lag, audit reputation, and audit tenure influence the likelihood of a company receiving a going concern audit opinion. However, the results of the partial test show different effects. Audit report lag does not have a significant effect on the acceptance of going concern audit opinions, suggesting that delays in audit completion do not directly determine the auditor’s assessment of business continuity. Similarly, audit reputation does not significantly affect the issuance of going concern opinions, implying that the credibility or prestige of an audit firm alone is not a determining factor. In contrast, audit tenure has a significant effect, indicating that the length of the auditor’s engagement with a company plays an important role in shaping the auditor’s judgment regarding going concern issues. These results provide valuable insights for auditors, regulators, and stakeholders in assessing the factors influencing the issuance of going concern audit opinions.   Keywords: Going Concern Audit Opinion, Audit Report Lag, Audit Reputation, Audit Tenure
Pengaruh Media Sosialisasi Pajak Berbasis Social Media Dan Subjective Norm Dalam Pemenuhan Kewajiban Perpajakan Dimoderasi Dengan Cost Compliance (Studi Pada Followers Akun Instagram @ditjenpajakRI) Putri, Adinia Pitaloka; Pratiwi, Adhitya Putri; Septanta, Rananda
Jurnal Pajak Vokasi (JUPASI) Vol. 4 No. 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i2.2404

Abstract

This study aims to determine whether there is an influence of social media and subjective norms in fulfilling tax obligations. Then, to determine cost compliance of the moderating variables of each independent variable, namely social media-based social media and subjective norms. This type of research is quantitative research. The data used is primary data. The population in this study are followers of the Instagram account @ditjenpajakRI. The sample of this study amounted to 77 people and the sampling technique used snowball sampling. The data analysis model used in this research is multiple linear analysis and moderated regression analysis. Testing this research using IBM Statistics SPSS V.26. The results of this study indicate that social media-based social media and subjective norms have a significant effect on fulfilling tax obligations simultaneously or partially. The variable cost compliance is not able to moderate the relationship between social media in fulfilling tax obligations and cannot moderate the subjective norm in fulfilling tax obligations.ype your abstract here.
Budidaya Tanaman Buah Jambu Demi Masyarakat yang Lebih Baik Septanta, Rananda; Nurhasan, Yunus; Hidayat, Raden Ai Lutfi; Ramdhani, Chaeru Syahru
Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i2.757

Abstract

Red guava leaves are a type of medicinal plant that has many health benefits, including treating diarrhea in young children, reducing bad cholesterol (LDL) levels, preventing cancer, healthy skin, treating hair loss, treating gum disease, and a natural cure for diabetes. . The purpose of this community service is to provide information on how to increase the potential of natural resources located in Pamulang, which is an area that has quite high potential in the guava plant business in general, but currently it has not been utilized optimally by the local community at this time. Most of the guava plants that are produced are immediately sold individually without knowing the harvest that is consumed. This is due to a lack of innovation from the local community. Therefore, guava cultivation is one way that can be done by harvesting quite small or large areas of land that can be put to good use, maintain nutritional value, and increase economic value. With this cultivation empowerment, it is hoped that it can help improve the economy of the Pamulang community and take advantage of the harvest of guava plants for social welfare which is more durable to give rise to various innovations in guava processing itself in a sustainable manner.
Budidaya Tanaman Karet untuk Perekonomian yang Lebih Positif Latif, Adi Sofyana; Arslan, Rijal; Saga, Baharudin; Septanta, Rananda
Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i2.760

Abstract

Rubber plants are a type of medicinal plant that has many health benefits, including treating small wounds, as a medical device, preventing stomach acid, for clothing, treating body aches, and as a fever-reducing medicine. The purpose of this community service is to provide information on how to increase the potential of natural resources located in Lebak, which is an area that has quite high potential in the rubber plantation business in general, but currently it has not been utilized optimally by the local community at this time. Most of the rubber plants that are produced are sold individually without knowing the harvest that the accounting information system consumes. This is due to a lack of innovation from the local community. Therefore, cultivating rubber plants is one way that can be done by harvesting quite small or large areas of land that can be put to good use, maintaining nutritional value and increasing economic value. With this cultivation empowerment, it is hoped that it can help improve the economy of the Lebak community and take advantage of the harvest of rubber plants for social welfare which is more durable to give rise to various innovations in processing rubber itself in a sustainable manner.
Pengaruh Umur Perusahaan, Profitabilitas Dan Masa Perikatan Audit Terhadap Kecepatan Publikasi Laporan Keuangan Septanta, Rananda; Nurhasan, Yunus; Arslan, Rijal; Eko Ari Wibowo, Muhammad
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Fulfillment activities in the adjustment of standards and procedures applicable in Indonesia, auditors need time in completing the audit. If the auditor does not have the accuracy, accuracy and expertise in auditing. This affects the length of audit completion which is getting longer. This also has an impact on the publication of the company's financial statements which results in the quality of the financial statements will decrease, especially the reliability and relevance of the information. This study aims to determine the effect of the company's age, profitability and audit engagement period on the speed of publication of financial statements. The research model used in the preparation of this thesis is a descriptive quantitative method. This research was conducted on companies registered in 2016-2022. The data is obtained from the official website of the Indonesia Stock Exchange. The results of this study state that the age of the company does not affect the speed of publication of financial statements in food and beverage subsector companies in the 2016-2021 period, because the length or absence of a company is established cannot be a reference that the company can present financial statements on time
Pengaruh Volume Perdagangan Saham, Tingkat Inflasi Dan Tax Rate Terhadap Indeks Harga Saham Gabungan (IHSG) Latif, Adi Sofyana; Risma, Deny Eka; Septanta, Rananda; Arslan, Rijal
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Penelitian ini dilatarbelakangi oleh semakin menurunnya perdagangan saham Salah satu faktor makro ekonomi yang dapat memberikan dampak pada pergerakan Indeks Harga Saham Gabungan adalah inflasi. Inflasi merupakan salah satu variabel yang memengaruhi harga saham di pasar modal. Terjadinya inflasi mengakibatkan beberapa efek dalam perekonomian, salah satunya kegiatan investasi pada saham. Inflasi membuat investor sebagai pemodal menurunkan minat investasinya kepada perusahaan yang listing di Bursa Efek Indonesia sehingga berpengaruh terhadap pergerakan Indeks Harga Saham Gabungan.Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh perdagangan saham (X1) dan tngkat inflasi (X2) terhadap indeks harga saham gabungan (Y) di di bursa efek indonesia. Metode yang digunakan pada penelitian ini adalah metode penelitian kuantitatif. Teknik pengumpulan data dilakukan dengan cara analisa data dari bursa efek indonesia. Pengambilan sampel yang digunakan dalam penulisan ini adalah metode pengambilan sampel purposive yaitu teknik penentuan sampel berdasarkan kebetulan, kebetulan bertemu secara langsung dengan metode sampling dengan mengambil ciri ciri tertentu yaitu perusahaan perbankan. Teknik analisis data yang digunakan adalah uji validitas, uji reliabilitas, uji normalitas, uji multikorelasi, uji heteroskedastisitas, analisis regresi linier, uji koefisien detrminasi, uji f dan uji t. Hasil penelitian menunjukkan bahwa tax rate berpengaruh positif dan signifikan terhadap indeks saham gabungan dengan besar pengaruh signifikanya 0,018 sedangkan tingkat inflasi  berpengaruh positif dan signifikan terhadap indeks harga saham gabungan dengan besar pengaruh signifikanya 0,000.
BUDIDAYA BUAH NAGA UNTUK KESEJAHTERAAN SOSIAL Wibowo, Muhammad Eko Ari; Risma, Deny Eka; Septanta, Rananda
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.30399

Abstract

Tujuan pengabdian kepada Masyarakat ini adalah untuk memberikan informasi cara meningkatkan potensi sumber daya alam yang terletak di Tangerang Selatan yang merupakan suatu daerah yang memiliki potensi yang cukup tinggi dalam berbisnis tumbuhan buah naga pada umumnya, namun saat ini belum dimanfaatkan secara maksimal oleh masyarakat sekitar saat ini, kebanyakan tumbuhan buah naga ini yang dihasilkan langsung dijual secara satuan tanpa mengetahui panen yang sistem informasi akuntansip dikonsumsi. Hal ini disebabkan karena kurangnya inovasi dari masyarakat setempat. Maka dari itu budidaya buah naga adalah salah satunya dapat dilakukan dengan cara memanen lahan yang cukup kecil maupun besar yang bisa dimanfaatkan dengan baik, mempertahankan nilai gizi, dan meningkatkan nilai ekonomi. Dengan adanya pemberdayaan budidaya ini diharapkan dapat membantu meningkatkan perekonomian masyarakat tangerang selatan dan memanfaatkan ketika panen tanaman buah naga untuk kesejahteraan sosial yang sudah lebih tahan lama untuk memunculkan berbagai inovasi olahan buah naga itu sendiri secara berkelanjutan.
Pengaruh Kepemilikan Institusional, Pertumbuhan Penjualan dan Nilai Perusahaan terhadap Agresivitas Pajak Wibowo, Muhammad Eko Ari; Ramdani, Chaeru Syahru; Latif, Adi Sofyana; Septanta, Rananda
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1349

Abstract

Tax aggressiveness remains an important issue in corporate financial management, particularly in consumer non-cyclical companies that tend to maintain stable performance across economic conditions. Differences in ownership structure and financial performance may influence managerial decisions related to tax planning. This study aims to analyze the effect of institutional ownership, sales growth, and firm value on tax aggressiveness in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. This research employs a quantitative approach with an associative research design. The sample was selected using purposive sampling, resulting in 15 companies with a total of 75 financial statement observations. The data were processed using Eviews 12 and analyzed through panel data regression techniques. The results indicate that, partially, institutional ownership has no significant effect on tax aggressiveness, suggesting that institutional investors may not effectively restrain corporate tax-related decisions. In contrast, sales growth and firm value have a significant effect on tax aggressiveness, indicating that companies with higher sales growth and greater market value tend to engage more aggressively in tax planning to maximize profits. Simultaneously, institutional ownership, sales growth, and firm value jointly affect tax aggressiveness. These findings imply that tax supervision and policy formulation should consider firm performance and market value characteristics in addition to ownership structure when addressing corporate tax aggressiveness.
Pengaruh Moralitas Pajak, Good Governance dan Budaya Pajak terhadap Kepatuhan Wajib Pajak Saga, Baharudin; Nurhasan, Yunus; Septanta, Rananda; Khuzaeni, Khuzaeni
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1350

Abstract

Taxpayer compliance is a critical factor in ensuring the effectiveness of tax revenue collection and supporting national development. However, in practice, many taxpayers fail to fulfill their obligations voluntarily due to limited awareness, distrust in government institutions, and insufficient internalization of tax-related norms. This study aims to examine the influence of Tax Morality, Good Governance, and Tax Culture on taxpayer compliance. The research employed a quantitative approach with a survey method, conducted at the Primary Tax Office of Pondok Aren, South Tangerang. The study population consisted of individual taxpayers, with a sample of 100 respondents selected through a simple random sampling technique. Data were collected using structured questionnaires with closed-ended Likert-scale questions and analyzed using multiple linear regression with SPSS version 27. The results indicate that tax morality does not significantly affect taxpayer compliance, suggesting that individual ethical awareness alone is insufficient without external support. In contrast, good governance and tax culture have a significant positive effect, highlighting the importance of transparency, accountability, and social norms in fostering voluntary compliance. Simultaneously, the three variables collectively show a significant impact on taxpayer compliance, emphasizing the necessity of integrating individual ethics, effective governance, and a strong tax culture to achieve higher compliance levels. These findings imply that fiscal policies should prioritize improving governance practices and promoting tax culture education to enhance taxpayer adherence.
Pengaruh Target Penerimaan Pajak, Realisasi Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Latif, Adi Sofyana; Darma, Sapta Setia; Septanta, Rananda; Arslan, Rijal
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1351

Abstract

Taxpayer compliance is a crucial factor in achieving optimal tax revenue and supporting sustainable government financing. However, differences between tax targets, realization, and enforcement mechanisms often raise questions regarding their influence on individual taxpayer compliance. This study aims to examine the effect of tax revenue targets, tax realization, and tax sanctions on individual taxpayer compliance. The research employs a quantitative approach using a survey method. The study was conducted at the South Jakarta Tax Office, with individual taxpayers who consistently paid taxes on time as the research subjects. The observation period spans five years, from 2019 to 2024. A simple random sampling technique was applied, resulting in 109 respondents. Primary data were collected through the distribution of structured questionnaires using a Likert scale. The data were analyzed using EViews version 9 with multiple linear regression analysis. The results indicate that, partially, tax revenue targets have a significant effect on taxpayer compliance, while tax realization and tax sanctions do not have a significant effect on taxpayer compliance. However, simultaneous testing reveals that tax revenue targets, tax realization, and tax sanctions collectively have a significant effect on taxpayer compliance. These findings suggest that strategic tax target setting plays a more influential role in encouraging compliance compared to realization outcomes and sanction policies.
Co-Authors Agustin, Lina Amir Rimadhan, Jihan Andania, Nadia Aprilia, Dea Ariwibowo, Muhammad Eko Ariyanti, Melisa Arslan, Rijal Darma, Sapta Setia Ekarisma, Deny Eko Ari Wibowo, Muhammad H, Sartika Briyasera Hidayat, Ari Hidayat, Raden Ai Lutfi Khuzaeni, Khuzaeni Latif, Adi Sofyana Lutfi, Raden Ai Lutfianah, Alfira Marwati, Apriyani Putri Nainggolan, Rusmanco Nurhasan, Yunus Pratiwi, Adhitya Putri Putri, Adinia Pitaloka Rahmahdanti, Ananda Ramdani, Chaeru Syahru Ramdhani, Chaeru Syahru Risma, Deny Eka Rizki Ramadan, Syahdan Saga, Baharuddin Saga, Baharudin sahara, Lia Ira Salbila, Syechan Saputra, Elman Sembiring, Rinawati Sriarwi, Sriarwi Wibowo, Muhamad Eko Ari Wibowo, Muhammad Eko Ari Widodo, Didin Tri