Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal E-Journal Perdagangan Industri dan Moneter Jurnal Paradigma Ekonomika Referensi : Jurnal Ilmu Manajemen dan Akuntansi Priviet Social Sciences Journal Journal of Indonesian Economic Research
Sulistiyowati, Yayuk
Unknown Affiliation
Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Korupsi pajak dan keadilan perpajakan pada kepatuhan wajib pajak (studi kasus pada kantor pelayanan pajak (KPP) Batu Mukoffi, Ahmad; Sulistiyowati, Yayuk; Himawan, Sukarno; Kontesa , Karolina
Jurnal Paradigma Ekonomika Vol. 17 No. 1 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v17i1.17339

Abstract

Taxpayer compliance is based on the trust in tax officers who are not corrupt and the fairness obtained from paying taxes. Obedient Taxpayers are obedient and fulfill and carry out their tax obligations by the provisions of tax laws and regulations. This study aims to determine the effect of tax corruption and tax justice variables on individual taxpayer compliance. This research was conducted at the Tax Office (KPP) Batu. The type of data used in this research is descriptive quantitative data using purposive sampling method as a data collection technique and distributing questionnaires as a research data collection technique. At the same time, the sample used in this study was 95 individual taxpayers. The study results stated that significantly and partially, the tax corruption variable affected the compliance of individual taxpayers at the Batu Tax Service Office (KPP).
The influence of independence, corporate governance, and audit quality on the integrity of financial statements Indah, Sri; Sulistiyowati, Yayuk; Mukoffi, Ahmad; Himawan W, Sukarno
Priviet Social Sciences Journal Vol. 3 No. 11 (2023): November 2023
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v3i11.253

Abstract

The aim of this research is to determine the influence of independence, corporate governance and audit quality on the integrity of financial reports in manufacturing companies listed on the IDX partially. The research was conducted based on quantitative methods. Determining the research sample used a purposive sampling method so that a research sample of 6 Food and Beverage Sub-sector manufacturing companies registered on the IDX was obtained. This research data uses manufacturing company financial reports for the 2018-2022 period. The data analysis method used is multiple linear regression. The research results prove that independence has a significant effect on the integrity of financial reports in manufacturing companies with t = 3.542, corporate governance has a significant effect on the integrity of financial reports in manufacturing companies with t = 6.750 and audit quality has a significant effect on the integrity of financial reports in manufacturing companies with t count = 5,733. From the results of this research, it can be understood that independence, corporate governance and audit quality play an important role in improving the integrity of financial reports.
Pengaruh penggunaan teknologi akuntansi terhadap efisiensi pengelolaan keuangan UMKM di Kota Malang Sulistiyowati, Yayuk; As’adi, As’adi
e-Journal Perdagangan Industri dan Moneter Vol. 11 No. 1 (2023): e-Journal Perdagangan Industri dan Moneter
Publisher : Prodi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/pim.v11i1.25919

Abstract

Technological progress is driving economic change in all industries. Micro, small and medium enterprises are facilitated to manage their finances efficiently by providing accurate information for stakeholders, both stakeholders and business owners. Knowledge of technology that is still relatively low has an impact on the low ability of micro, small and medium enterprises in utilizing technology. The research objective was to examine the effect of using accounting technology on the efficiency of financial management of micro, small and medium enterprises in Malang City. The data used in this study is quantitative data, while the data source used is primary data with data collection techniques using questionnaires. Simple regression analysis method used in this study. The population in this study is Micro, Small and Medium Enterprises in Malang City. The results of the research show that there is an effect of accounting technology on the efficiency of financial management of micro, small and medium enterprises.
APLIKASI DIGITAL PERMUDAH KEBUTUHAN GEN Z (STUDI EKONOMI NETNOGRAFI) Putri, Sri Andika; Sulistiyowati, Yayuk
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 3 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i3.6678

Abstract

The COVID-19 pandemic is one of the reasons for the accelerated use of digital technology. The usage of these platforms has permeated all strata of society. New students, who make up more than 50% of university enrolees, often come from regions outside their place of study. To interact with their new surroundings, they must socialize and communicate with the local community. Unfortunately, not all new students are proficient in the local languages. The purpose of this research is to ascertain the extent to which digital applications are utilized by new students to meet their daily needs. The method employed in this research is Netnography, utilizing questionnaires and interviews. Questionnaires and interviews were conducted with new students from outside the Java Island, specifically from the eastern regions of Indonesia, who are studying at Tribhuwana Tunggadewi University. Interviews were conducted to identify communication barriers faced by students upon relocating from their hometowns. A questionnaire in the form of a Google Form was distributed to determine which digital applications are frequently used to assist in meeting their needs. The research findings indicate that new students communicate in Indonesian. However, the use of Indonesian sometimes leads to misunderstandings with local residents due to differences in intonation and accent from their regions of origin. To simplify the fulfilment of their needs, they prefer using digital applications, choosing based on specific needs and price comparisons. Digital applications have proven to facilitate students in meeting their daily needs, especially during the initial period after arriving from their hometowns.
Penerapan Sistem Akuntansi Instansi Berbasis Akrual (SAIBA) Pada Satuan Kerja Pusat Pengendalian Lumpur Sidoarjo Asadi, Asadi; Sulistiyowati, Yayuk
Journal of Indonesian Economic Research Vol. 1 No. 2 (2023)
Publisher : Yayasan Lentera Avanya Nagari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61105/jier.v1i2.62

Abstract

This study aims to test how the Sidoarjo Sludge Control Center applies the Accrual-Based Accounting Application System (SAIBA) in the preparation of financial statements. Research is a type of qualitative research with methods, namely: summarizing, choosing the main things, focusing on important things, looking for themes and patterns and discarding unnecessary (data reduction), displaying data or commonly referred to as presenting data, drawing conclusions and verification. Results and discussion: The Sidoarjo Sludge Control Center Work Unit has implemented the SAIBA application to prepare financial statements in accordance with the following excerpts of interviews with SAIBA operators: Since PPLS was established in 2017, we have implemented SAIBA to prepare financial statements. The preparation of financial statements using SAIBA is in accordance with applicable regulations, because SAIBA has accommodated current regulations, both from the Minister of Finance and Government Regulations. In the application of the SAIBA application, obstacles were found, namely the difference between journals formed by SIMAK BMN and MAK capital expenditure as conveyed by the SIMAK BMN Operator that journals formed by SIMAK BMN were often incompatible type of MAK capital expenditure, Road, Irrigation and Network (JIJ) expenditure becomes Equipment and Machinery or Building Assets so that it appears that the BMN transaction journal has not been adjusted. Conclusion: The Sidoarjo Sludge Control Center Work Unit has implemented the SAIBA application well in preparing its financial statements in accordance with government accounting standards. Penelitian ini bertujuan untuk menguji bagaimana Pusat Pengendalian Lumpur Sidoarjo menerapkan Sistem Aplikasi Akuntansi Berbasis Akrual (SAIBA) dalam penyusunan laporan keuangan. Penelitian merupakan jenis penelitian kualitatif dengan metode yaitu : merangkum, memilih hal-hal yang pokok, memfokuskan pada hal yang penting, dicari tema dan polanya dan membuang yang tidak perlu (reduksi data), mendisplaykan data atau biasa disebut dengan penyajian data, penarikan kesimpulan dan verifikasi. Hasil dan diskusi: Satuan Kerja Pusat Pengendalian Lumpur Sidoarjo telah menerapkan aplikasi SAIBA untuk menyusun laporan keuangan sesuai   dengan wawancara dengan operator SAIBA berikut : Sejak PPLS dibentuk  Tahun 2017 kami sudah menerapkan SAIBA untuk menyusun laporan keuangan. Penyusunan laporan keuangan menggunakan SAIBA sudah sesuai dengan peraturan yang berlaku, karena SAIBA sudah mengakomodasi peraturan-peraturan  yang  sedang berlaku,  baik dari Menteri Keuangan maupun Peraturan Pemerintah. Dalam penerapan aplikasi SAIBA, ditemukan kendala  yaitu  adanya  perbedaan  jurnal  bentukan  SIMAK  BMN dengan MAK belanja modal seperti yang disampaikan oleh Operator SIMAK  BMN  bahwa  jurnal  bentukan  SIMAK  BMN yang  sering tidak  sesuai  dengan  jenis  MAK  belanja  modalnya,  belanja  Jalan, Irigasi dan Jaringan (JIJ) menjadi Aset Peralatan dan Mesin atau Gedung sehingga muncul jurnal transaksi BMN belum disesuaikan. Kesimpulan: Satuan  Kerja  Pusat  Pengendalian  Lumpur  Sidoarjo  telah  menerapkan aplikasi SAIBA dengan baik dalam penyusunan laporan keuangannya yang sesuai dengan standar akuntansi pemerintahan.
Co-Authors Ahmad Mukoffi, Ahmad Asadi Abdullah As’adi, As’adi Himawan W, Sukarno Himawan, Sukarno Indah, Sri Kontesa , Karolina Sri Andika Putri