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All Journal The Indonesian Journal of Public Administration (IJPA) EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal JASF (Journal of Accounting and Strategic Finance) Open Access Indonesia Journal of Social Sciences JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Nusantara Science and Technology Proceedings Open Access Indonesia Journal of Social Sciences Economic Reviews Journal ETAM: Jurnal Pengabdian kepada Masyarakat NIKAMABI : Jurnal Ekonomi & Bisnis Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Land Journal Journal Economics Technology and Entrepreneur El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Sucahyati, Diarany
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Online Teaching Performance and the Aftermath of COVID-19: Results and Reflection from the Pilot Study Yuhertiana, Indrawati; Rahmawati, Aulia; Sucahyati, Diarany; Izaak, Wilma Cordelia
Open Access Indonesia Journal of Social Sciences Vol. 5 No. 5 (2022): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.975 KB) | DOI: 10.37275/oaijss.v5i5.129

Abstract

The pandemic of COVID-19 that has been running for more than two years has changed the face of higher education. Various obstacles and challenges in teaching forced the entire academic community to adapt to the biggest health crisis. The research is a pilot study or introduction that aims to see how lecturers interpret their teaching performance during the pandemic and how they reflect on their teaching as an evaluation material. The method used here is a focus group discussion with eight lecturers from UPN Veteran Jawa Timur, Jakarta, and Yogyakarta, using thematic analysis to process the data. Three major thematics were found, namely, mental wellbeing, knowledge transfer, and creative pedagogies. It is recommended to conduct research with a larger scale of participants to be able to compare the performance of lecturers at UPN. The pandemic condition makes mental health a priority not only for the students but also the lecturers. Therefore, the combination of teaching creativity and the enhancement of technology are expected to reduce stress and burnout for both parties. It is recommended to further and scale up the number of research participants to have a more comprehensive understanding of how the pandemic impacted the learning process in higher education institutions.
Online Teaching Performance and the Aftermath of COVID-19: Results and Reflection from the Pilot Study Yuhertiana, Indrawati; Rahmawati, Aulia; Sucahyati, Diarany; Izaak, Wilma Cordelia
Open Access Indonesia Journal of Social Sciences Vol. 5 No. 5 (2022): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v5i5.129

Abstract

The pandemic of COVID-19 that has been running for more than two years has changed the face of higher education. Various obstacles and challenges in teaching forced the entire academic community to adapt to the biggest health crisis. The research is a pilot study or introduction that aims to see how lecturers interpret their teaching performance during the pandemic and how they reflect on their teaching as an evaluation material. The method used here is a focus group discussion with eight lecturers from UPN Veteran Jawa Timur, Jakarta, and Yogyakarta, using thematic analysis to process the data. Three major thematics were found, namely, mental wellbeing, knowledge transfer, and creative pedagogies. It is recommended to conduct research with a larger scale of participants to be able to compare the performance of lecturers at UPN. The pandemic condition makes mental health a priority not only for the students but also the lecturers. Therefore, the combination of teaching creativity and the enhancement of technology are expected to reduce stress and burnout for both parties. It is recommended to further and scale up the number of research participants to have a more comprehensive understanding of how the pandemic impacted the learning process in higher education institutions.
PENGARUH TINGKAT PENDIDIKAN, UKURAN USAHA, PEMAHAMAN AKUNTANSI TERHADAP PENCATATAN PEMBUKUAN SEDERHANA Perdana, Salsa Mita; Sucahyati, Diarany
The Indonesian Journal of Public Administration (IJPA) Vol 10, No 1 (2024): THE INDONESIAN JOURNAL OF PUBLIC ADMINISTRATION (IJPA) jANUARI-JUNI 2024
Publisher : Department of Public Administration, Faculty of Social and Political Science, Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/ijpa.v10i1.7673

Abstract

UMKM berperan besar dalam kendali perekonomian Indonesia namun UMKM sering mengalami permasalahan permodalan terkait pembukuan keuangan dikarenakan minimnya pendidikan, ukuran usaha, dan pemahaman akuntansi pelaku usaha. Penelitian ini menggali bukti empiris mengenai pengaruh tingkat pendidikan, ukuran usaha serta pemahaman akuntansi terhadap pencatatan pembukuan sederhana yang dilakukan pada UMKM di Kecamatan Mulyorejo sebagai sampel penelitian dengan menggunakan metode kuantitatif. Pengolahan data menggunakan SmartPLS dengan total 48 responden dikumpulkan melalui kuesioner. Uji data penelitian ini menghitung outer model, inner model, dan uji hipotesisis. Hasil penelitian menunjukkan bahwa tingkat pendidikan dan ukuran usaha ternyata tidak mempunyai pengaruh signifikan terhadap pencatatan pembukuan sederhana, sementara pemahaman akuntansi mempunyai pengaruh yang signifikan terhadap pencatatan pembukuan sederhana. Pencatatan pembukuan sederhana yang dilakukan UMKM bergantung pada niat dan keinginan pelaku dalam memahami akuntansi, sehingga tingkat pendidikan dan ukuran usaha tidak berpengaruh signifikan. Pemahaman akuntansi berpengaruh pada pencatatan pembukuan dikarenakan semakin ahli pelaku dalam bidang akuntansi maka pelaku akan mengimplementasikan kompetensi yang dimiliki.Kata kunci: pendidikan; usaha; akuntansi; pembukuan; UMKM
Literature Review: Regarding Stock Returns in Initial Public Offerings Widodo, Condro; Wijaya, R. Muh Syah Arief Atmaja; Budiman, Arief; Vendy, Vicky; Sucahyati, Diarany; Bahruna, Muhammad Aditya; Sabililillah, Farrel; Putri P., Alifia
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4158

Abstract

This research aims to conduct a literature review of previous research on factors that influence stock returns at the time of an IPO. This literature review uses nine articles from 2017-2022 in the journal database. This literature review finds factors influencing stock returns during initial public offerings, intellectual capital disclosure, company growth opportunities, research and development (R&D), underwriter reputation, market conditions, percentage of shares offered, and profitability. Future researchers should enrich the journal database further for perfect literature reviews.
A Literature Review of University Endowment Funds in the US and Malaysia Vendy, Vicky; Sucahyati, Diarany; Widodo, Condro; Hardiansyah, In Naka Malik; Shodiq, Moh. Dhirhan Fajar
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4159

Abstract

This study aims to review the prior studies regarding the University Endowment Funds in the US and Malaysia. This study uses 6 selected articles published during 2016-2022. This study found universities that manage endowment funds in the US have larger assets, and more aggressive investment strategies. Top-performing universities in terms of endowment funds are Harvard, Yale, Stanford, and Princeton University. However, universities in Malaysia tend to manage smaller assets and invest in less risky assets. Top-performing universities in terms of endowment funds are Universiti Malaya, Universiti Kebangsaan Malaysia, and Universiti Teknologi Malaysia.
Edukasi Literasi Finansial untuk Pengelolaan Keuangan Keluarga: Pelatihan Aplikasi Cash Book untuk Perempuan Generasi Y Sulistyowati, Erna; Sucahyati, Diarany; Suryaningrum, Diah Hari; Abdillah, Muhammad Nauval Rizki; Sofiyulloh, Mohammad; Amar, Muhammad Khoirul; Putra, Muhammad Rafito Kirana; Damayanti, Sindhi
Jurnal ETAM Vol. 4 No. 3 (2024): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/etam.v4i3.960

Abstract

Keluarga adalah unit dasar dalam perekonomian Nasional. Pengelolaan keuangan keluarga yang baik berkontribusi pada kestabilan dan pertumbuhan ekonomi di Indonesia. Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan literasi finansial Perempuan generasi Y di lingkungan lokal Ibu PKK Kelurahan Kedung Baruk, Kecamatan Rungkut, Kota Surabaya, Jawa Timur. Metode yang diterapkan untuk meningkatkan literasi keuangan pengelolaan keuangan keluarga adalah dengan memberikan pelatihan aplikasi Cash Book (Buku Kas). Hasil persentase capaian setelah pelatihan menunjukkan bahwa lebih dari 50% telah terjadi peningkatan literasi keuangan khususnya pemahaman aplikasi Cash Book dalam pengelolaan keuangan keluarga. Untuk tindakan keberlanjutan perlu dilakukan monitoring oleh Tim Pengabdian kepada Masyarakat. Abstract The family is the basic unit of the National economy. Good family financial management contributes to economic stability and growth in Indonesia. This community service aims to increase the financial literacy of Generation Y women in the local environment of the PKK, Kedung Baruk Village, Rungkut District, Surabaya City, East Java. The method applied to increase financial literacy in managing family finances is by providing training on the Cash Book application. The percentage results achieved after the training show that there has been an increase in financial literacy by more than 50%, especially in understanding the Cash Book application for managing family finances. For sustainability actions, monitoring needs to be carried out by the Community Service Team.
Analisis Perbandingan Perhitungan Pajak Penghasilan Pasal 21 Berdasarkan PP58/2023 Dengan UU Pasal 17 Pada PT. BCA Hermawanti, Nelsha Fariska; Sucahyati, Diarany
NIKAMABI : Jurnal Ekonomi & Bisnis Vol. 3 No. 2 (2024): Jurnal NIKAMABI: Jurnal Ekonomi dan Bisnis
Publisher : Faculty bussines

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/ni.v3i2.3171

Abstract

Pajak Penghasilan Pasal 21 ialah pembayaran pajak dalam tahun berjalan melalui pemotongan pajak atas penghasilan yang diterima atau diperoleh oleh Wajib Pajak orang pribadi dalam negeri sehubungan dengan pekerjaan, jasa, dan kegiatan, Pihak yang wajib melakukan pemotongan pajak adalah pemberi kerja, bendahara pemerintah, dana pensiun, badan, perusahaan, dan penyelenggara kegiatan. Sejak 1 Januari 2024, pemerintah menerbitkan Peraturan Pemerintahan Nomor 58 Tahun 2023 (PP 58/2023) sebagai penyempurnaan dari Undang Undang Nomor 17 Tahun 2021 (UU Pasal 17) yang digunakan untuk menghitung PPh Pasal 21, atas berlakunya PP58/2023 menyebabkan adanya perubahan dalam menghitung PPh Pasal 21 yang saat ini harus menggunakan dua tarif yaitu, tarif PP 58/2023 digunakan untuk masa Januari sampai November dan tarif Pasal 17 untuk masa pajak bulan Desember atau di bulan terakhir karyawan bekerja.. Tujuan dari penetian ini untuk menganalisis perbedaan proses perhitungan PPh pasal 21 antara PP58/2023 dengan UU Pasal 17. Pengkajian ini bermetode deskripsi kualitatif guna membahas permasalahan mendeskripsikan, mengkalkulasi serta membedakan kondisi yang perhitungan Pajak Penghasilan Pasal 21. Hasil penelitian menunjukkan perhitungan menggunakan TER dengan Tarif Progresif akan ada perbedaan atau selisih, bisa nihil, bisa kurang bayar dan bisa lebih bayar. Jadi itu alasannya mengapa perhitungan progresif dilakukan dibulan desember, tujuannya untuk mengetahui apakah perhitungan TER selama bulan Januari sampai November sudah sesuai dengan perhitungan semestinya.
Pengaruh Literasi Keuangan, Teknologi Keuangan dan Efikasi Keuangan Terhadap Inklusi Keuangan pada Era Digital dengan Perilaku Keuangan sebagai Variabel Mediasi Tri Wahyuni, Mira; Sucahyati, Diarany; Hari Suryaningrum, Diah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5400

Abstract

This research investigates the connection between financial literacy, financial technology, financial efficacy, financial inclusion and financial behavior on the digital era. This study utilizes the theory of planned behavior (TPB). The method of gathering data applied was stratified judgmental sampling utilizing a questionnaire with a population of undergraduate accounting students in East Java resulting in 110 samples from Airlangga University, UPN Veteran Jawa Timur, and Terbuka University. PLS-SEM was employed as a technique for data analysis with produced research findings, namely financial literacy, financial technology has a positive effect on behavior and financial inclusion, and financial behavior has a positive effect on financial inclusion. In addition, financial behavior is able to mediate the effect of financial literacy and financial technology on financial inclusion. However, financial efficacy has no effect on behavior and financial inclusion and financial behavior cannot mediate the effect of financial efficacy on financial inclusion.
ANALISIS PELAPORAN SPT TAHUNAN BADAN PADA CV JS MELALUI E-FORM 1771 Triwanti Rosada, Cherli; Sucahyati, Diarany
LAND JOURNAL Vol. 6 No. 1 (2025): Januari 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i1.3729

Abstract

In an effort to enhance taxpayer compliance, the Directorate General of Taxes (DJP) has implemented a new innovation in the tax administration system, namely e-form. This study aims to thoroughly examine the effectiveness of CV JS Corporate Tax Return (SPT) reporting through e-form 1771. A qualitative descriptive approach is adopted to collect and analyze primary and secondary data related to the CV JS Corporate Tax Return (SPT) filling process. Primary data is obtained through direct interviews with CV JS tax consultants and direct observation of the annual corporate tax return filling process. Secondary data is obtained from scientific literature related to Corporate Tax Return (SPT) and e-form 1771. The objective of this study is to gather empirical evidence on the implementation of e-form in CV JS Corporate Tax Return (SPT) reporting that provides convenience for taxpayers. It is expected that the implementation of e-form can be a cutting-edge innovation and a reference for other companies in implementing e-form SPT Annual Body 1771 in their tax reporting, so that state tax revenue can be optimized on an ongoing basis. Keywords: Tax, Annual SPT, E-form 1771 Dalam rangka meningkatkan kepatuhan wajib pajak, Direktorat Jenderal Pajak (DJP) mengimplementasikan inovasi baru dalam sistem administrasi perpajakan, yaitu e-form. Penelitian ini bertujuan untuk mengkaji secara mendalam efektivitas pelaporan SPT Badan CV JS melalui e-form 1771. Pendekatan kualitatif deskriptif diadopsi untuk mengumpulkan dan menganalisis data primer dan sekunder terkait proses pengisian SPT Badan CV JS. Data primer diperoleh melalui wawancara langsung dengan konsultan pajak CV JS dan observasi langsung terhadap proses pengisian SPT tahunan badan. Adapun data sekunder diperoleh dari literatur ilmiah terkait SPT Tahunan Badan dan e-form 1771. Tujuan penelitian ini adalah untuk mengumpulkan bukti empiris mengenai penerapan e-form dalam pelaporan SPT Tahunan Badan CV JS yang memberikan kemudahan bagi wajib pajak. Diharapkan penerapan e-form ini dapat menjadi inovasi mutakhir dan acuan bagi perusahaan lain dalam menerapkan e-form SPT Tahunan Badan 1771 dalam pelaporan pajaknya, sehingga dapat mengoptimalkan penerimaan pajak negara secara berkelanjutan.
Build Connections: Politics and Tax Aggressiveness in the Construction Sector Sucahyati, Diarany; Vendy, Vicky; Widodo, Condro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.8502

Abstract

ABSTRACT. This study aims to examine the relationship between political connections and tax aggressiveness in 461 construction sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period, using multiple linear regression analysis. The findings reveal that politically connected firms in the construction sector exhibit higher levels of tax aggressiveness. This suggests that protection from political affiliates provides these companies with greater flexibility in formulating aggressive tax strategies. The study focuses on the construction sector due to its close linkage with government policies, particularly in project procurement and tender processes. Therefore, this research seeks to specifically assess the impact of political connections on companies operating in a business sector that is highly sensitive to government policy interventions. Keywords: political connections, tax aggressiveness, construction sector, tax avoidance. ABSTRAK. Penelitian ini bertujuan untuk menguji hubungan koneksi politik terhadap agresivitas pajak pada 461 perusahaan sektor konstruksi yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023 menggunakan regresi linier berganda. Penelitian ini menemukan bahwa perusahaan terkoneksi politik yang berada di sektor konstruksi memiliki agresivitas pajak yang tinggi. Temuan ini mengindikasikan bahwa perlindungan dari pihak terkoneksi politik memberikan keleluasaan bagi perusahaan dalam menyusun strategi perpajakan yang agresif. Penelitian ini berfokus pada sektor konstruksi karena sektor ini memiliki keterkaitan erat dengan kebijakan pemerintah, terutama dalam proses pengadaan proyek dan pemenangan tender. Oleh karena itu, penelitian ini bertujuan untuk mengkaji secara lebih spesifik dampak koneksi politik terhadap perusahaan yang berada dalam sektor bisnis yang sensitif terhadap intervensi kebijakan pemerintah. Kata kunci: koneksi politik, agresivitas pajak, sektor konstruksi, penghindaran pajak.
Co-Authors Abdillah, Muhammad Nauval Rizki Adisti, Elsa Aulia Amar, Muhammad Khoirul Anik Yuliati Arief Budiman Aulia Rahmawati, Aulia Bahruna, Muhammad Aditya Chatarina Umbul Wahyuni Chusnah, Shella Robbiul Chusnah Damayanti, Sindhi Diah Hari Suryaningrum Diah Hari Suryaningrum Endah Susilowati Erna Sulistyowati Fitri, Anindo Saka Hardiansyah, In Naka Malik Hermawanti, Nelsha Fariska Ignathia Martha Hendrati Indrawati Yuhertiana Izaak, Wilma Cordelia Mahardika, Tiska Ayu Muniroh, Nawal Shofiyatul Perdana, Salsa Mita Pramesti, Resyifa Putri Putra, Muhammad Rafito Kirana Putri P., Alifia Putri, Annisa Dhira Amanda Sanjaya Roditri, Cholidul Ahmad Sabililillah, Farrel Shodiq, Moh. Dhirhan Fajar Sofiyulloh, Mohammad Sukiswo, Helmy Wahyu Tri Wahyuni, Mira Triwanti Rosada, Cherli Vendy, Vicky Vicky Vendy Wati, Seftin Fitri Ana Widodo, Condro Wijaya, R. Muh Syah Arief Atmaja Wijaya, Raden Muhammad Syah Arief Atmaja