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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Ilomata International Journal of Tax and Accounting Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Nasional Jurnal Riset Akuntansi Soedirman Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Enterpreneur dan Bisnis (JEBI) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal abimana (Jurnal Pengabdian Kepada Masyarakat Nasional)
Kurniawan, Umarudin
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Factors Influencing Interest in Using Financial Technology QRIS Among Accounting Lecturers in Bandar Lampung-Indonesia Septiani, Kamelia; Yuniarti, Evi; Rusmianto; Wijaya, Lihan Rini Puspo; Kurniawan, Umarudin
Ilomata International Journal of Tax and Accounting Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i4.1243

Abstract

The use of QRIS as a digital payment method is increasing in Indonesia. QRIS provides convenience in payments so that the transaction process becomes more effective and efficient. This study aims to determine the influence of promotional attractiveness, perception of ease of use, and perception of use risk on interest in using Financial Technology QRIS in Accounting Lecturers in Bandar Lampung City. The population of this study is Accounting Lecturers of PTN and PTS in Bandar Lampung City. Data collection was carried out by distributing questionnaires to 61 respondents. Data analysis was carried out using SEM models and the help of Smart PLS software. From the hypothesis test, it was found that the attractiveness of promotion had no effect on the interest in using QRIS financial technology and the perception of ease of use had no effect on the interest in using QRIS financial technology. Meanwhile, the perception of risk of use has no effect on interest in using QRIS financial technology.
PENGARUH PERSEPSI KARIR, PENGETAHUAN PERPAJAKAN, MOTIVASI DAN KEPERCAYAAN DIRI TERHADAP MINAT BERKARIR DI BIDANG PERPAJAKAN (STUDI PADA MAHASISWA AKUNTANSI PERPAJAKAN POLITEKNIK NEGERI LAMPUNG) Handayani, Refti Puput; Dewi, Anita Kusuma; Kurniawan, Umarudin
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.886

Abstract

This study aims to determine the effect of career perceptions, taxation knowledge, motivation and self-confidence on career interest in taxation (Study on Tax Accounting Students of Lampung State Polytechnic). The population in this study included active students of Lampung State Polytechnic Tax Accounting study program, Department of economics and business who were still active until 2024. The research sample was determined through purposive sampling method using the criteria of active students of Lampung State Polytechnic tax accounting study program who had passed semester 3 (three) and were not on unilateral leave, so that the sample size was 200 respondents. Research data obtained through questionnaires. Data analysis procedures are carried out using Partial least Square (PLS) software. Testing consists of a measurement model (Outer Model) and a structural model (Inner Model). The results showed that career perceptions had no significant effect on career interest in taxation, while taxation knowledge, motivation and self-efficacy had a positive and significant effect on career interest in taxation.
TRAINING PPN TERBARU BERDASARKAN PMK 131 TH 2024 DAN PEMBUATAN FAKTUR PAJAK PADA CORETAX Mareta, Fitri; Damayanti; Nurmala; Pentiana, Destia; Anggraini, Depita; Kurniawan, Umarudin; Indriyani; Alfani, Ulin Nuha; Santoso, Izza Maulida; Christina Sinaga, Klemensia Erna; Sabila, Rezika Farah; Suffah, Faila; Fajri, M. Rizki; Syahrial, Muhammad
Jurnal Abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Vol 2 No 1 (2025): Mei
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/abimana.v2i1.4025

Abstract

Kegiatan ini bertujuan untuk mensosialisasikan peraturan terbaru PMK 131 tahun 2024 mengenai PPN serta sistem perpajakan terbaru, yaitu Coretax. Peserta kegiatan ini terdiri dari berbagai latar belakang, seperti dosen, pengusaha, staff accounting, mahasiswa, Perusahaan Kena Pajak (PKP), dll. Kegiatan ini dilakukan secara offline di Politeknik Negeri Lampung dan online melalui Zoom dan Youtube. Dari hasil kegiatan dapat disimpulkan bahwa peserta dapat memahami materi terkait dengan peraturan dan perhitungan PPN terbaru PMK 131 tahun 2024. Selain itu, peserta kegiatan diharapkan dapat membuat faktur pajak yang valid, khususnya pengkodean faktur pajak melalui Coretax. Kegiatan ini bermitra dengan TaxandTeam sebagai partner bagi tim pelaksana pengabdian kepada masyarakat untuk mensosialisasikan peraturan terbaru PMK 131 tahun 2024 mengenai PPN serta memberikan pelatihan pembuatan faktur pajaknya melalui Coretax.
Dampak Capital Structure, Profitability, Inflation, dan Interest Rates terhadap Nilai Perusahaan Khoirunnisa, Rizka; Dewi, Anita Kusuma; Kurniawan, Umarudin
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.1.17198

Abstract

This research aims to analyze and understand the impact of Capital Structure, Profitability, Inflation, and Interest Rates on Firm Value. The population of this research consists of companies in the energy sector listed on the Indonesia Stock Exchange from 2021 to 2023. This study is based on signaling theory. A total of data from 83 companies was selected using purposive sampling method. The data analysis techniques used are descriptive statistical analysis, classical assumption testing, and hypothesis testing with the help of SPSS version 27. The results show that: (1) Capital Structure has a positive effect on firm value, (2) Profitability has a positive effect on firm value, (3) Inflation does not affect firm value. (4) Interest Rates does not effect firm value.
Beneish M-Score, Audit Opinions, and Financial Manipulation: Evidence from Indonesia’s Infrastructure Sector Kurniawan, Umarudin; Ridwansyah, Eksa; Aulia, Siska
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.934

Abstract

The increasing incidence of financial statement manipulation in Indonesia has raised serious concerns regarding the credibility of audit opinions issued by independent auditors. This study investigates the extent to which audit opinions reflect indications of financial manipulation, utilizing the Beneish M-Score model as a diagnostic tool. The research focuses on infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Employing a descriptive quantitative approach and binary logistic regression analysis, companies are classified as either manipulators or non-manipulators based on their M-Score, and subsequently compared with the audit opinions they received. Findings reveal a sharp rise in the number of companies flagged as manipulators, reaching a peak of 85% in 2022 before declining to 65% in 2023. Alarmingly, most of these identified manipulators still received Unqualified Opinions, highlighting a significant audit expectation gap. This discrepancy suggests potential weaknesses in auditors’ fraud risk assessment and underscores the urgent need for enhanced professional scepticism and analytical rigor in the audit process.
Co-Authors A Sidik, M. Muhayin Agus Prasetyo Ahmad, Musafa Alfani, Ulin Nuha anggraini, Depita Anita Kusuma Dewi Azizah, Lina Christina Sinaga, Klemensia Erna Damayanti Dewi, Anita Kusuma Fajri, M. Rizki Fikri Rizki Utama Fitri Mareta, Fitri Handayani, Refti Puput Henny Rakhmawati Indriyani Irawan Irawan Khoirunnisa, Rizka Muhammad Syahrial Natakusuma, Irwan Nurmala Pentiana, Destia Putri Asri, Azmi Ridwansyah, Eksa Rusmianto Sabila, Rezika Farah Santoso, Izza Maulida Selvia Septiani, Kamelia siska aulia Siska Aulia Sri Astuti Suffah, Faila Utama, Fikri Rizki Wijaya, Lihan Rini Puspo Yuniarti, Evi