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All Journal Jurnal Ekonomi Jurnal Keuangan dan Perbankan Jurnal Akuntansi dan Pajak JOURNAL OF APPLIED ACCOUNTING AND TAXATION JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Akuntansi Jurnal Manajemen Jurnal Keuangan dan Akuntansi Terapan (KUAT) Atestasi : Jurnal Ilmiah Akuntansi
Agus Bandiyono
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance Engineering Social Sciences

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Journal : Jurnal Akuntansi

 1 
Complexity Of Annual License Notification Of Small-Medium Tax Business Taxes Rahayu Asriyani; Agus Bandiyono
Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i2.594

Abstract

The issuance of Government Regulation 23 of 2018 is the government’s effort to encourage the growth of MSMEs while simultaneously increasing MSME compliance in the taxation field. This study aims to analyze the complexity of the SME Annual Taxpayer Individual Taxpayers. This quantitative study uses a questionnaire with the UMKM Individual Taxpayer in Pondok Aren Tax Office as the respondent. Pondok Aren KPP was chosen as a research location because it is an KPP that intensively approaches UMKM. This study uses the SPT complexity variable as the dependent variable. While the independent variables are ambiguity, SPT calculation, rule details, rule changes, taxpayer accounting and tax return forms. Based on the results of the study, there are 3 variables that significantly affect the complexity of the MSME Annual Taxpayer Personal Taxpayers, these variables are the calculation of tax returns, detailed rules and rules changes.
The Effect Of Good Corporate Governance And Political Connection On Value Firm Agus Bandiyono
Jurnal Akuntansi Vol. 23 No. 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i3.599

Abstract

This study aims to determine the effect of applying good corporate governance and political connections to firm value. The data of this study are secondary data of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. Data were analyzed using panel data estimation. The results of this study indicate that partial corporate governance has a positive and significant effect on firm value, political connection variables have a positive and significant effect on firm value and together corporate governance and political connections have a positive and significant effect on firm value.
Budget Participation And Internal Control For Better Quality Financial Statements Agus Bandiyono
Jurnal Akuntansi Vol. 24 No. 2 (2020): December 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i2.699

Abstract

This study aims to determine the effect of budgetary participation on the quality of the internal control system's financial statements as a moderating variable. This research is a quantitative research with the respondents are the principal, the vice-principal, the teacher, and the school committee of SMA and SMK throughout Tangerang City. SEM PLS was used to analyze this research data. The data used in this study came from a questionnaire collected using the survey method. The results of this study are that budget participation has a positive and significant effect on the quality of financial reports, while the internal control system as a moderating variable has a strong enough influence on the variable of budget participation in improving the quality of financial reports.
Good Government Governance In The Internal Control System And Audit Opinion Agus Bandiyono
Jurnal Akuntansi Vol. 25 No. 1 (2021): June 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i1.728

Abstract

This study wants to describe the impact of the implementation of the internal control system in the Governance of local governance to the audit opinion CPCs local governments achieved with the application of the principles of good government governance as a moderator variable. This study is a descriptive quantitative study that seeks to describe an application of an internal control system to BPK's audit opinion by applying the principles of good government governance as a moderating variable. Respondents in this study were OPD-OPDs in the Banten Province government, Pandeglang Regency Government, and Serang City Government. The data used in the analysis of this research is data that comes from a questionnaire which is then filled in by the respondent. SEM PLS is used as a tool to analyze the data in this study. The results of this study indicate that the implementation of a good internal control system can have a positive and significant impact on the audit opinion of BPK RI. The moderator variable in the application of the principles of good governance is also able to act as a moderating variable, namely being able to increase a positive and significant impact on the Audit Opinion Raihan BPK.
Transformative Leadership, Locus Of Control On Fraud Detection And Environmental Performance Agus Bandiyono
Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i3.1063

Abstract

This study aims to determine the effect of transformative leadership, and locus of control on fraud detection with environmental performance as a moderating variable. This research was conducted by the government agency XYZ with a sample of 40 respondents. The data comes from a questionnaire that is filled in by the respondent. The results of this study are transformational leadership has a positive effect on fraud detection, locus of control has a positive effect on fraud detection, the environmental performance has a positive effect on fraud detection, and environmental performance can strengthen the influence of transformational leadership on fraud detection, and environmental performance can strengthen the influence of locus of control on fraud detection.
Fraud Detection: Religion In The Workplace Big Data Analytics Agus Bandiyono
Jurnal Akuntansi Vol. 27 No. 2 (2023): May 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i2.1515

Abstract

Researchers believe everyone wants to carry out religious teachings that are adhered to in the workplace, one of which is to act honestly. From an organizational point of view, big data analytics is used to suppress fraud which still occurs frequently, so this study aims to determine the effect of religion in the workplace and big data analytics on fraud detection. The research was conducted at Shariah People’s Credit Bank located in Banten Province, with a sample of 40 respondents. The data source was a questionnaire filled out by respondents. This study showed that religion in the workplace has a positive effect on fraud detection, and big data analytics has a positive effect on fraud detection. Further research is needed to test the variables of religion in the workplace and big data analytics.
Co-Authors Anni Khoiriyah Sinaga Antonius Ragil Kuncoro Ayudya Purwani Putri Gerardo Budi Satya Dewangga Kemas Fahmi Hamzah Khorinalisa Dian Pramukti Melinda Fitriyani Nia Ainin Hidaya Nur Syifa Retno Utami Priska Amalia Rahayu Asriyani Renzo Ilham Ryandhi Rika Permatasari Simarmata Rizqya Zuqna Yuni Betti Mariani