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All Journal Jurnas Nasional Teknologi dan Sistem Informasi Journal of Accounting and Investment Jurnal Ilmiah Ekonomi dan Bisnis The Indonesian Journal of Public Administration (IJPA) EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH EKONOMIKA Gorontalo Accounting Journal Jurnal Aplikasi Akuntansi JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL 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 Akuntansi'45 Economic Reviews Journal ETAM: Jurnal Pengabdian kepada Masyarakat NIKAMABI : Jurnal Ekonomi & Bisnis Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Justika : Jurnal Sistem Informasi Akuntansi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Land Journal Journal Economics Technology and Entrepreneur Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Pengabdian Masyarakat SENSASI Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Accounting Unipa
Diarany Sucahyati
Universitas Pembangunan Veteran Jawa Timur
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

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Family Involvement with MD & A (Management Disclosure & Analysis) Readability Level Tubagus Algan Roiston, Diarany Sucahyati, Iman Harymawan,
Jurnal Akuntansi Vol 24, No 1 (2020): June 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i1.642

Abstract

This study aims to examine the relationship between family involvement and the readability level of the MD & A (Management Disclosure & Analysis) released by the company. This study uses 1795 final samples from firms listed on the Indonesia Stock Exchange in the period 2010-2018. We tested the research hypothesis using ordinary least square regression (OLS). This was done using the Stata software by adding a fixed effect for industry diversity in order to strengthen the study results. This study used two proxies of the family firm where there is the involvement of family members at the management level and related to the ownership of company shares. Both of these proxies show consistent results indicating that family firms tend to release less readable MD&As. Furthermore, the language differences were also tested in this study. Apart from the presentation of the MD&A in English or Indonesian, family firms still present reports with lower readability. This study provides a perspective to the authorities regarding the family firm's governance intended to help improve existing regulations.
Issues and Challenges of Adoption of IFRS for SMEs in Malaysia Vicky Vendy; Diarany Sucahyati
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2302

Abstract

The purpose of this research is to look into issues and challenges associated with the adoption of International Financial Reporting Standards for Small and Medium Enterprises (IFRS for SMEs) or so-called MPERS (Malaysian Private Entity Reporting System). Using keywords like "IFRS for SMEs," "MPERS in Malaysia," and so on, this study examines existing literature in the form of articles in the Emerald database, as well as press releases and publications published by the Malaysian Institute of Accountants (MIA). The MPERS version of IFRS is a shortened version of the complete IFRS. It reduces the substance of the whole IFRS by about 85%. Certain topics are excluded because they are not normally relevant to SMEs. SMEs, on the other hand, still consider IFRS for SMEs to be excessively complicated. MPERS is a performance-based standard, not a cost-based one. Almost everything must be of reasonable value. As a result, businesses owning investment properties or biological assets will have to pay extra for the valuation of these assets at fair value. For preparers, there are two major obstacles to overcome. Constant changes in standards, as well as a scarcity of skilled accountants, are also issues. Some data suggests that the decision usefulness model is inappropriate for smaller businesses. SMEs have a small number of account users, lack accounting competence to deal with complexity, and are managed by their owners. Furthermore, for SMEs, a reporting approach focused on stewardship and employing simplified historical cost accounting would be more appropriate.
Family Involvement With MD & A (Management Disclosure & Analysis) Readability Level Diarany Sucahyati; Iman Harymawan; Tubagus Algan Roiston
Jurnal Akuntansi Vol. 24 No. 1 (2020): June 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i1.642

Abstract

This study aims to examine the relationship between family involvement and the readability level of the MD & A (Management Disclosure & Analysis) released by the company. This study uses 1795 final samples from firms listed on the Indonesia Stock Exchange in the period 2010-2018. We tested the research hypothesis using ordinary least square regression (OLS). This was done using the Stata software by adding a fixed effect for industry diversity in order to strengthen the study results. This study used two proxies of the family firm where there is the involvement of family members at the management level and related to the ownership of company shares. Both of these proxies show consistent results indicating that family firms tend to release less readable MD&As. Furthermore, the language differences were also tested in this study. Apart from the presentation of the MD&A in English or Indonesian, family firms still present reports with lower readability. This study provides a perspective to the authorities regarding the family firm's governance intended to help improve existing regulations.
Corporate Social Responsibility (CSR) Disclosure on Politically Connected-Family Firms Diarany Sucahyati; Iman Harymawan; Mohammad Nasih
Journal of Accounting and Investment Vol 23, No 2: May 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (849.911 KB) | DOI: 10.18196/jai.v23i2.14865

Abstract

Research aims: This study examines the relationship between political connections and family ownership toward CSR activities disclosure.Design/Methodology/Approach: This study employed 624 Indonesian public companies on the Global Reporting Initiative (GRI) list for 2010-2018. The researchers used OLS (Ordinary Least Squares) regression by considering the fixed effect diversity of industry, year, and type of GRI to examine the relationship between political connections and family ownership on CSR disclosure.Research Findings: This study discovered that companies with political connections disclosed more CSR activities because they desired to bind themselves with the government, instruments of legacy, and social motivation. However, family firms were not found to have a significant relationship with CSR disclosure. In addition, the strong family ownership in the firm impacted the reduced strength of political connections, thereby reducing the company's CSR activities disclosure. Theoretical contribution/Originality: This study is interesting because the researchers combined the issue of the politically connected board and family firms, which are frequently found in the context of Indonesian companies. The researchers expect this study to enhance corporate board characteristics and CSR disclosure literature. Practically, the researchers expect this study could provide useful information for investors to make investment decisions. Furthermore, this study provides insight for regulators, who need a view of how political connections and family companies exist in responding to the regulations they set. Therefore, the existing regulations can be improved. Yet, this study was limited to the proxy of political connection based on local regulation of politically exposed person (PEP).
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.
Pengaruh Independensi, Kompetensi, dan Profesionalisme Auditor terhadap Kualitas Audit: Iftinandea Wresti Rosyadi; Sri Trisnaningsih; Diarany Sucahyati
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 5 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i2.4360

Abstract

In order to determine the effects of auditor independence, auditor competence, and auditor professionalism on the audit quality conducted by individuals working for Public Accounting Firms (KAP) that are officially listed in the Indonesian Institute of Public Accountants (IAPI) in Surabaya, this study will examine these factors. This study used a quantitative technique and a sample of 63 people that was selected using the Slovin formula and the fundamental random sampling methodology. The distribution of questionnaires was the main way that data were gathered for this study. The approaches for data analysis in this study employed partial least square (PLS) data management software. The results of this study show how professionalism, independence, and competency affect audit quality. As independence, skill, and professionalism rise, the audit quality rises. Keywords: Audit Quality, Independence, Competence, Professionalism
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
ANALYSIS OF VAT COMPLIANCE PADA PT. ABC: Analisis Kepatuhan Pajak Pertambahan Nilai pada PT. ABC Divanda Oktavia Rizkita; Diarany Sucahyati
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.21877

Abstract

Pajak Pertambahan Nilai (PPN) yang lebih dikenal dengan pajak konsumsi merupakan bagian dari salah satu jenis pajak negara. PT. ABC merupakan perusahaan retail yang menjual buku dan alat tulis yang terdaftar sebagai PKP namun mempunyai keterbatasan dalam memenuhi kewajiban perpajakannya. Oleh karena itu, tujuan penelitian ini adalah menganalisis dan menjelaskan tata cara penghitungan tarif PPN yang berlaku, memahami proses penyetoran dan pelaporan PPN, serta mengukur tingkat kepatuhan dalam melaporkan SPT Masa PPN. Metode yang digunakan dalam penelitian ini menggunakan metode kualitatif. Penelitian ini menggunakan 2 jenis data yaitu data primer dan data sekunder. Data primer dalam penelitian ini berasal dari wawancara dan observasi langsung. Sedangkan data sekunder yang digunakan peneliti adalah dokumentasi melalui laporan SPT Masa PPN dari Direktorat Jenderal Pajak mengenai pelaksanaan dan kepatuhan pelaporan PPN. Dari hasil penelitian PT. ABC memiliki beberapa kriteria wajib pajak yang telah terpenuhi, yaitu telah terdaftar sebagai PKP, melaporkan SPT tepat waktu, tidak memiliki utang pajak, dan tidak memiliki catatan melakukan tindak pidana di bidang perpajakan. Value Added Tax (VAT), better known as consumption tax, is part of a type of state tax. PT. ABC is a retail company that sells books and stationery which is registered as PKP but has limitations in fulfilling its tax obligations. Therefore, the aim of this research is to analyze and explain the procedures for calculating the applicable VAT rates, understand the VAT deposit and reporting process, and measure the level of compliance in reporting Periodic VAT SPT. The method used in this research uses qualitative methods. This research uses 2 types of data, namely primary data and secondary data. Primary data in this research comes from interviews and direct observation. Meanwhile, the secondary data used by researchers is documentation through Periodic VAT SPT reports from the Directorate General of Taxes regarding the implementation and compliance of VAT reporting. From the research results of PT. ABC has several taxpayer criteria that have been met, namely having been registered as a PKP, reporting SPT on time, having no tax debt, and having no record of committing a crime in the field of taxation.
ANALISIS PELAPORAN SPT TAHUNAN 1770 WAJIB PAJAK ORANG PRIBADI PADA KKP JAS Fauzan Attamimi; Diarany Sucahyati
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 4 (2024): Juli : Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v2i4.2198

Abstract

Taxes act as the main source of state funding obtained from community contributions which can be collected compulsorily without direct compensation. One of the community's obligations is to submit the Annual SPT report. Currently, there are still taxpayers who experience problems in submitting their Annual SPT, especially form 1770. The aim of this research is to find out and analyze the reporting of the 1770 Annual SPT of Individual Taxpayers at the JAS KKP. This research uses descriptive qualitative research methods. The required data was obtained through observation and interview techniques. The results of this research indicate that the complexity of tax regulations is the reason clients use KKP JAS services. The reporting of the 1770 Annual SPT for Individual Taxpayers by KKP JAS has been carried out based on applicable tax regulations. In accordance with the services provided by DJP, KKP JAS uses e-form media. JAS KKP usually reports SPT early to prevent problems that might occur.
Co-Authors Abdillah, Muhammad Nauval Rizki Achmad Hidayat, Rovino Adisti, Elsa Aulia Alifia Putri P. Amar, Muhammad Khoirul Ameylia Shintya Devi Andra Andira Eka Puspita Anggita Nurlathifa Anik Yuliati Anindo Saka Fitri April Dwi Anggraini Arief Budiman Arief Budiman Aulia Rahmawati, Aulia Bahruna, Muhammad Aditya Chatarina Umbul Wahyuni Chusnah, Shella Robbiul Chusnah Condro Widodo, S.E., M.S.A Damayanti, Sindhi Devi, Ameylia Shintya Dewi Putri Pratiwi Diah Hari Suryaningrum Divanda Oktavia Rizkita Erna Sulistyowati Farrel Sabililillah Fathonah Nur Khasanah Fauzan Attamimi Hardiansyah, In Naka Malik Helmy Wahyu Sukiswo Iftinandea Wresti Rosyadi Ignathia Martha Hendrati Iman Harymawan In Naka Malik Hardiansyah Indrawati Yuhertiana Izaak, Wilma Cordelia Jessica Vania Andani Kurnikova, Afia Ayu Laily, Aulia Najmi Mahardika, Tiska Ayu Moh. Dhirhan Fajar Shodiq Moh. Nasih Muhammad Aditya Bahruna Muniroh, Nawal Shofiyatul Nabila Nelsha Fariska Hermawanti Perdana, Salsa Mita Pramesti, Resyifa Putri Putra, Muhammad Rafito Kirana Putri P., Alifia Putri, Annisa Dhira Amanda Sanjaya R. Muh. Syah. Arief Atmaja Wijaya Raden Muhammad Syah Arief Atmaja Wijaya Roditri, Cholidul Ahmad Sabililillah, Farrel Salsabila Baiq Nisrina Seftin Fitri Ana Wati Setyomurti, Septiana Tri Shodiq, Moh. Dhirhan Fajar Sofiyulloh, Sofiyulloh Sri Trisnaningsih Tri Wahyuni, Mira Triwanti Rosada, Cherli Tubagus Algan Roiston Vania Andani, Jessica Vendy, Vicky Vicky Vendy Wijaya, R. Muh Syah Arief Atmaja Wilma Cordelia Izaak Yesica Arinda Damayanti