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All Journal Trikonomika: Jurnal Ekonomi JRA: Jurnal Riset Akuntansi Majalah Ilmiah UNIKOM Indonesian Community Service and Empowerment Journal (IComSE) Klabat Journal of Management MIMBAR : Jurnal Sosial dan Pembangunan BISMA: Bimbingan Swadaya Masyarakat
Wati Aris Astuti
Universitas Komputer Indonesia, Bandung
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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STRATEGI CERDAS DI PASAR PROPERTI INDONESIA: PENGHINDARAN PAJAK, KEUNTUNGAN, DAN PERSEDIAAN DI BEI (2018-2022) Astuti, Wati Aris; Nafis, Silmi Nur Fathiyyah
Jurnal Riset Akuntansi Vol. 16 No. 1 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i1.12482

Abstract

Tax evasion is common in various sectors, including the property industry in Indonesia. This practice can be carried out through manipulation of financial reports, exploiting legal loopholes, or placing investments in areas with lower taxes. This research focuses on the impact of profitability and inventory intensity on tax avoidance in the property and real estate sector. The sample was selected from property and real estate companies listed on the Indonesia Stock Exchange, taking into account the criteria of financial data availability, reporting consistency and adequate industry representation. The research results show that profitability and inventory intensity have a significant influence on tax avoidance in this sector. These findings provide important insights for financial practitioners and regulators in developing more effective and fair tax policies. With a better understanding of the factors that influence tax avoidance, regulators can design more careful policies to prevent practices that harm state tax revenues and create equality in the tax system.
Auditor's Success in Detecting Fraud: The Role of Professional Ethics and Workload Astuti, Wati Aris; Sanggrahwati, Melly
MIMBAR : Jurnal Sosial dan Pembangunan Volume 39, No. 2, (December 2023) [Accredited Sinta 3, No 79/E/KPT/2023]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mimbar.v39i2.2587

Abstract

The purpose of this study is to assess the impact of workload and professional ethics on an auditor's capacity to spot fraud in 12 public accounting firms located in Bandung that are listed on the Indonesia Stock Exchange (IDX). Descriptive and verification study of forty auditors from twelve public accounting firms in Bandung that are listed on the Indonesia Stock Exchange (IDX) is the methodology employed.. Using a questionnaire, the survey approach was used to gather the majority of the data. Following data collection, SPSS 23.0 0 software was used to do multiple linear regression analysis on the data. The findings demonstrated that while workload had a negative and substantial impact on the auditor's ability to detect fraud, professional ethics had a positive and significant impact.
Exploring the Impact of Third-Party Funds and Interest Rates on Commercial Bank Lending: A Study of the Indonesia Stock Exchange from 2019 to 2021 Astuti, Wati Aris; Sellia, Hanna
Klabat Journal of Management Vol. 5 No. 1 (2024): Klabat Journal of Management
Publisher : Faculty of Economics and Business, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kjm.v5i1.1043.19-31

Abstract

This research aims to examine the exploration of the influence of third party funds and interest rates on commercial bank credit distribution on the Indonesian Stock Exchange 2019-2021. Using quantitative methods with quantitative descriptive types. The sample used was ten banks that had gone public or were listed on the Indonesia Stock Exchange (BEI). The data used in this research are 30 financial reports from the 2019-2021 period, with a purposive sampling technique, using an analytical method, namely the multiple linear regression method which was processed using SPSS v 26. Based on the research results, third party funds have a significant influence on credit distribution with a value of (sig < 0.05) and interest rates do not have a significant influence on credit distribution to commercial banks for the 2019-2021 period (sig > 0.05).
DAMPAK DIGITAL TEKNOLOGI DALAM MENINGKATKAN PENDAPATAN UMKM Astuti, Wati Aris; Wulandari, Sindyana Putri
Indonesian Community Service and Empowerment Journal (IComSE) Vol. 4 No. 2 (2023): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/icomse.v4i2.8309

Abstract

Digitalisasi cukup penting bagi pelaku UMKM, karena UMKM harus mampu beradaptasi dengan perkembangan teknologi yang pesat. Oleh karena itu, perlu dilakukan percepatan digitalisasi UKM tersebut. Transformasi digital ini diharapkan dapat membantu UKM bertahan dan berkembang. Dengan digital teknologi akan memudahkan para pelaku bisnis UMKM dalam melakukan komunikasi dan informasi yang lebih cepat yang memudahkan penyajian dan pemasaran produk atau jasa yang dihasilkan serta memperluas pangsa pasar. Dari sisi keuangan, digital teknologi sangat menjanjikan dalam meningkatkan pendapatan usaha, khususnya bagi para pengusaha seperti Usaha Mikro, Kecil dan Menengah (UMKM) yang masih pionir dan belum memiliki modal yang banyak untuk mengembangkan usahanya. Hal ini akan berdampak pada pendapatan UMKM dengan menggunakan digital teknologi dalam memasarkan produknya secara online.
FRAUD PREVENTION: THE IMPACT OF INTERNAL CONTROLS AND AUDITOR PROFESSIONALISM Astuti, Wati Aris
TRIKONOMIKA Vol 23 No 2 (2024): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/trikonomika.v23i2.2065

Abstract

Fraud is an illegal act committed by one or more individuals, either from within or outside an organization, intended to provide personal or group benefits while causing harm to others. This article aims to examine the impact of internal control systems on fraud prevention and the role of internal auditor professionalism in mitigating fraud within state-owned enterprises (BUMN) in Bandung. The research employs a descriptive verification method using primary data collected via questionnaires distributed directly to state-owned enterprises in Bandung. Hypotheses were tested using SPSS version 20 for data analysis. The study’s findings indicate that the implementation of internal control systems significantly affects fraud prevention, and the professionalism of internal auditors also plays a significant role in mitigating fraud in state-owned enterprises in Bandung.
OPTIMALISASI TEKNOLOGI DIGITAL DAN ETIKA DALAM PENCEGAHAN KECURANGAN Astuti, Wati Aris; Rahayu, Siti Kurnia; Angelina, Sendi Azahra
Jurnal Riset Akuntansi Vol. 16 No. 2 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i2.13878

Abstract

This study aims to empirically test the effects of information technology audits and professional ethics have a positive effect on fraud prevention efforts in financial services companies. To support this study, the method used by the researcher is a descriptive and verification analysis method with a quantitative approach to 40 auditors from 12 financial services companies. Data were collected by distributing questionnaires via Google Form with data analysis carried out using the multiple linear regression method with the help of SPSS software version 2.3. The results of the analysis show that information technology audits and professional ethics both have a significant positive effect on fraud prevention efforts. This finding emphasizes the importance of integration between information technology, audit practices, and professional ethics in maintaining the security and integrity of the company from potential fraud. This study provides an important contribution to understanding how these factors interact in the context of fraud prevention in companies.
PERAN LITERASI KEUANGAN BAGI UMKM DI DAERAH SETELAH COVID-19 Astuti, Wati Aris; Wulandari, sindyana Putri
Indonesian Community Service and Empowerment Journal (IComSE) Vol. 5 No. 2 (2024): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/icomse.v5i2.10987

Abstract

Wabah Covid-19 memiliki dampak yang signifikan di berbagai sektor kehidupan, termasuk kesehatan, ekonomi, dan sosial, serta pada semua aspek masyarakat, baik di tingkat lokal maupun global, di perkotaan maupun di pedesaan. Covid-19 juga berdampak serius pada perekonomian masyarakat. Kebijakan social distancing yang diterapkan oleh pemerintah membatasi aktivitas masyarakat, yang mengakibatkan penurunan pendapatan masyarakat dan mengganggu roda perekonomian, termasuk pasar. Salah satu sektor ekonomi yang paling terpukul akibat pandemi ini adalah para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Mereka mengalami kerugian karena kesulitan dalam mendapatkan bahan baku, penurunan pendapatan dan omzet, hambatan dalam jalur distribusi, gangguan dalam produksi barang, harga bahan baku yang naik, serta kesulitan dalam memperoleh modal. Oleh karena itu, penting bagi sektor-sektor, terutama lembaga pemerintah, untuk memberikan pembinaan dan bantuan kepada pelaku UMKM selama masa pandemi. Selama pandemi Covid-19 ini, para pelaku UMKM juga mulai menyadari betapa pentingnya manajemen keuangan yang baik. Kesadaran ini didasarkan pada pemahaman literasi keuangan yang kuat. Kemampuan dalam hal keuangan bisa memberikan individu alat yang lebih baik untuk mengatur keuangan mereka lebih baik, sehingga mereka dapat mengatasi tantangan ekonomi yang dihadapi.
Utilizing Android Applications for Accounting Record-Keeping in MSMEs in the Era of Globalization Andayani, Endro; Astuti, Wati Aris; Prasetiyani, Erni
Bisma : Bimbingan Swadaya Masyarakat Vol. 6 No. 4 (2024): October 2024
Publisher : STAI Miftahul ULa Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/bisma.v2i1.281

Abstract

In the current era of globalization, access to information is becoming increasingly fast and easy, including in the field of accounting. MSMEs can now utilize Android devices for accounting record-keeping without the need for a computer. This community service aims to provide an understanding of Android-based accounting through online training via webinars, where participants can directly ask questions without the need to gather physically. An evaluation was conducted through a Q&A session at the end of the event. The results of the training showed that participants' paradigms were open, and their interest in registering businesses using smartphones increased. This training successfully raised their awareness about the importance of accounting record-keeping using mobile technology.
ANALISIS PENGARUH TINGKAT SUKU BUNGA KREDIT PEMILIKAN RUMAH TERHADAP JUMLAH PENGAJUAN KREDIT PEMILIKAN RUMAH PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK. KANTOR CABANG PAMANUKAN Astuti, Wati Aris; Dewi, Novi Nurmala
Majalah Ilmiah UNIKOM Vol. 15 No. 1 (2017): Majalah Ilmiah Unikom
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (994.654 KB)

Abstract

Suku bunga KPR berpengaruh terhadap jumlah pengajuan atau permintaanakan KPR tersebut. Semakin tinggi suku bunga KPR, maka semakin menurunjumlah pengajuan atau permintaan akan KPR tersebut. Hal ini dikarenakan kekhawatiran masyarakat akan kemampuan pembayarannya.Metode penelitian yang digunakan adalah metode deskriptif verifikatif denganpendekatan kuantitatif. Sampel yang digunakan dalam penelitian ini adalahData KPR yang terdapat di Laporan Keuangan dan surat pengantar suku bungadari kantor pusat periode tahun 2003-2009 per triwulanan. Untuk mengetahuibesarnya pengaruh suku bunga KPR terhadap jumlah pengajuan KPRdigunakan Regresi linier, Korelasi Pearson, Koefisien Determinasi.Hasil dari penelitian, diketahui bahwa suku bunga KPR berpengaruh terhadapjumlah pengajuan KPR, semakin tinggi suku bunga maka akan menyebabkanjumlah pengajuan KPR mengalami penurunan. terdapatnya pengaruh antaratingkat suku bunga KPR terhadap jumlah pengajuan KPR pada PT. BankRakyat Indonesia (Persero) Tbk. Kantor Cabang
Co-Authors Andayani, Endro Angelina, Sendi Azahra Aviandi, Yoga Dewi, Novi Nurmala Febriansyah, Angky Fitrianti, Tiara Indah Hardi, Marisa Holilah, Lela Siti N Nurlaelasari Nafis, Silmi Nur Fathiyyah Nurpadilah, Itsna Prasetiyani, Erni Rahayu, Siti Kurnia Resa, Fifit Sanggrahwati, Melly Sellia, Hanna Wulandari, Sindyana Putri