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All Journal Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika JASS (Journal of Accounting for Sustainable Society) Muhammadiyah Riau Accounting and Business Journal Akuntansi'45 EKONOMIKA45 CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Kendali Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Agustiawan Agustiawan
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Struktur Modal, Profitabilitas dan Biaya Operasional terhadap Pajak Penghasilan Badan Terhutang pada Perusahaan Pertambangan (Periode 2020-2022) Yohana Magdalena; Agustiawan Agustiawan; R. Septian Armel
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i1.3581

Abstract

This research aims to determine the influence of capital structure, profitability and operational costs on Corporate Income Tax Payable at BEI companies for the 2020-2022 period. The population in this research are companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The sample selection in this research used a purposive sampling technique. From the sample selection that was carried out, results were obtained from 21 companies that met the criteria. Data analysis uses quantitative descriptive methods using multiple regression models. The research results state that LDER has no influence on PPh Articles 25 & 29 of mining companies on the Indonesian Stock Exchange. ROA has an influence on PPh Articles 25 & 29 of mining companies on the Indonesian Stock Exchange. Meanwhile, operational costs have no influence on PPh Articles 25 & 29 of mining companies on the Indonesian Stock Exchange.
PENERAPAN ETIKA BISNIS DIERA DIGITALISASI: STUDI LIRETARUR Fahmi Fadilla; Beni Wahyu Ariyudi; Sholahuddin Sahariawi; Alfin Nathanael; Agustiawan Agustiawan
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 1 (2025): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/jefvbv06

Abstract

The digital era has brought about major changes in the business world, creating challenges and opportunities that affect various aspects of a company's operations. The main challenges include the need to integrate modern technology with business ethics for the sake of the company's desires. This study discusses the role of accounting theory and business ethics in supporting business transformation in the digital era through a literature study. The results show that flexible accounting theory can help companies manage transactions, increase transparency, and reduce risks in the digital environment. On the other hand, business ethics plays a role in building trust, maintaining reputation, and protecting consumers and personal data. By integrating technology, ethical principles, and accounting theory, companies can create competitive and sustainable business strategies in the global market. This combination allows companies to face digital challenges while still prioritizing ethical values and desires.
KAJIAN LITERATUR: PERAN ETIKA BISNIS TERHADAP KEPUASAN KONSUMEN Queen Shakira Azzahra; Meesy Anugrah Putri; Salsabilla Ronardi; Alvi Nabilah; Agustiawan Agustiawan
Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2025): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/a3jz6q65

Abstract

This study uses a literature review method with data sources taken from scientific journals to gain a deeper understanding of the role of business ethics in consumer satisfaction. This study aims to examine the role of business ethics on consumer satisfaction through a review of relevant literature. Business ethics include moral principles applied in company activities such as fairness, honesty, responsibility and transparency. The results of the study indicate that the implementation of good business ethics can increase consumer trust, loyalty and create a positive perception of the company. In addition, consistent implementation of business ethics has the potential to reduce conflict with consumers and improve the company's reputation in the market. Literature analysis indicates a positive relationship between business ethics and consumer satisfaction; consumers tend to feel more satisfied when companies demonstrate a commitment to ethical values ​​in their business practices. This study provides valuable insights for companies to strengthen sustainable business strategies based on ethical values, with the aim of improving consumer experience and competitiveness in the market.
Determinan Kinerja Karyawan Pada PT Telkom Witel Riau Daratan Faradiba Salsabila; Annie Mustika Putri; Agustiawan Agustiawan
AKUNTANSI 45 Vol. 4 No. 1 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i1.690

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompensasi, motivasi kerja, dan kompetensi terhadap kinerja karyawan PT Telkom Witel Ridar. Sampel dalam penelitian ini adalah semua karyawan PT Telkom Witel Ridar yang berjumlah 56 orang. Jenis penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Metode analisis data yang digunakan adalah analisis linear berganda, data diolah dengan menggunakan software SPSS Versi 24. Hasil penelitian secara parsial menunjukkan bahwa variabel motivasi kerja berpengaruh terhadap kinerja karyawan. Sedangkan variabel kompensasi dan kompetensi tidak berpengaruh terhadap kinerja karyawan. Dan hasil penelitian secara simultan menunjukkan bahwa kompensasi, motivasi kerja, dan kompetensi berpengaruh bersama-sama terhadap kinerja karyawan.
Peran Auditor Internal Dalam Pencegahan Kecurangan (Fraud) Pada Perguruan Tinggi Di Pekanbaru Aprilia, Winda; Marlina, Evi; Agustiawan Agustiawan
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.1274

Abstract

This study aims to analyze the possible role of internal auditors in preventing fraud at universities in Pekanbaru. The object of this research are several universities in Pekanbaru. This type of research is qualitative research, the data collection of this research is done by interviews, observation, and documentation. The results of this study indicate that the role of the auditor is very important for fraud prevention and fraud control in university institutions, by going through several stages of internal audit procedurally. To prevent risks or losses, the internal auditors carry out the stages of tracing or identifying a fraud before the fraud actually occurs. So that these stages can be carried out effectively and efficiently. Keywords: The Role of Internal Auditors, Fraud, Universities.
MEMBANGUN KEPERCAYAAN BISNIS : ANALISIS PEMASARAN TIKTOK LIVE DALAM KERANGKA ETIKA BISNIS ISLAM Sahira Azzahra; Fauziah Tiara Anggraini; Mivtahul Janati Rahmi Fajri; Erma Nuril Fajriah; Agustiawan Agustiawan
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 1 (2025): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/6w281w08

Abstract

The development of digital technology has transformed business marketing strategies, one of which isthrough the live streaming feature on TikTok. TikTok Live provides business owners with the opportunity tointeract directly with consumers, build trust, and drive real-time sales. However, in practice, variouschallenges arise regarding the implementation of Islamic business ethics. This study aims to analyze thealignment of TikTok Live marketing strategies with the principles of Islamic business ethics, namely tauhid(unity), equilibrium (balance), free will, responsibility, and ihsan (benevolence). Using a qualitativedescriptive method and a sociological-juridical approach, this study finds that many marketing practices onTikTok Live do not fully comply with Islamic business ethics, particularly in terms of transparency, honesty,and consumer responsibility. Some business owners still use manipulative marketing techniques, such ascreating false urgency and making exaggerated claims, which can mislead consumers. Therefore, furtherefforts are needed to raise awareness of Islamic business ethics in digital marketing so that businesses canoperate not only profitably but also based on Islamic values and bring benefits to society.
THE EFFECT OF WHISTLEBLOWING, HUMAN RESOURCE COMPETENCE AND INTERNAL CONTROL SYSTEM ON FRAUD PREVENTION OF PSR FUNDS Andini Syafitri; Dian Puji Puspita Sari; Agustiawan Agustiawan
JASS (Journal of Accounting for Sustainable Society) Vol. 5 No. 02 (2023): JASS Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i02.1148

Abstract

PSR supports smallholders in transforming their oil palm plantations by producing more sustainable and high-quality palm oils, which reduces the risk of illegal land reclamation. This is known as Peremajaan Sawit Rakyat (PSR). To prevent the fraud/fraud of PSR funds, BPDKS distributes funds through escrow accounts of plantation organizations. This is for transaction security. Furthermore, as part of the implementation of PSR, BPK and Sucofindo were audited as BPDPKS designated entities. Fraud prevention can be influenced by a number of factors such as whistleblowing, human resource capacity and internal control systems. Whistleblowing is the disclosure of illegal, unethical, immoral, or other conduct that may cause damage to the organization and its stakeholders. The purpose of this study is to: Determine the impact of whistleblowing on fraud prevention, how human resource skills and internal control systems influence fraud prevention. Research variables (whistleblowing, human resource capacity and internal control system) with a total of 52 samples. Descriptive statistical analysis was used to determine the trend of each research variable. The average scores for whistleblowing, human resource capacity and internal control system are 32.46, 26. 96 and 63.77. The average fraud prevention score is 41.25. Based on the research results, it can be concluded that whistleblowing, human resource capacity and 3. Internal control system affects the prevention of fraud of PSR funds.
Co-Authors Adriyanti Agustina Putri Agum Murtaib Ahyaruddin, Muhammad Alfin Nathanael Alvi Nabilah Ameliya Ameliya Andini Syafitri Anriva, Della Hilia Aprilia, Winda Ari Irawan Atika Fitriani Azmi, Zul Beni Wahyu Ariyudi Devinda Ramdani Dian Puji Puspita Sari Erma Nuril Fajriah Ersha Wiriani Safitri Evi Marlina Evi Marlina, Evi Fahmi fadilla Faradiba Salsabila Fauziah Tiara Anggraini Hasibuan, Sarifah Hasna Lutfi Indriani Isranbidin Isranbidin Meesy Anugrah Putri Mira Julianti Mivtahul Janati Rahmi Fajri Mutiara Oktaviani Putri Nadia Fathurahmi Lawita Nadia Fitri Ramadani Nur Fauziah Busra Putri Rahmadhanni Putri, Annie Mustika Queen Shakira Azzahra Rama Gita Suci Roza Eka Putri S.Pd. M Kes I Ketut Sudiana . Sahira Azzahra Salsabilla Ronardi Sania Ananda Sholahuddin Sahariawi siti rodiah Ulviana Agustina Ulya Triana Dahar Wijaya, Melki Wira Ramashar Yohana Magdalena