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All Journal Akuntansi Krida Wacana WIDYAKALA JOURNAL Moneter : Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Wahana Akuntansi Jurnal Online Insan Akuntan Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi JSMA (Jurnal Sains Manajemen dan Akuntansi) Patria : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Sangkabira Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) PROFICIO: Jurnal Pengabdian Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Journal of Financial and Behavioural Accounting Empowerment: Jurnal Pengabdian Masyarakat RELEVAN : Jurnal Riset Akuntansi Jurnal Abdi Masyarakat Multidisiplin JURNAL ABDIKARYASAKTI Jurnal Magister Akuntansi Trisakti Populer: Jurnal Penelitian Mahasiswa Jurnal Pengabdian Pada Masyarakat Jurnal Manajemen Riset Inovasi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Akuntansi Prosiding International Conference on Sustainable Innovation (ICoSI) JURNAL SATYA MANDIRI MANAJEMEN DAN BISNIS Jurnal Akuntansi
Agustine Dwianika
Universitas Pembangunan Jaya
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THE EFFECT OF PROFITABILITY AND INTANGIBLE ASSETS ON TRANSFER PRICING BEHAVIOR (EMPIRICAL STUDY OF COAL MINING SUB-SECTOR COMPANIES LISTED ON THE IDX IN 2018-2022) Yesa Amanda Putri; Ina Iskandar; Agustine Dwianika
RELEVAN : Jurnal Riset Akuntansi Vol 3 No 2 (2023): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v3i2.4947

Abstract

This study aims to provide empirical evidence regarding the effect of profitability and intangible assets on transfer pricing behavior in coal mining sub-sector companies in Indonesia. The population in this study includes coal mining sub-sector companies listed on the IDX from 2018 to 2022. Determination of the sample using the purposive sampling method with the final total sample being 18 companies. The research method used is descriptive quantitative and the data analysis method is multiple regression analysis with panel data. The results showed that profitability has a negative effect on transfer pricing behavior. Companies with high profitability tend not to practice transfer pricing. Other results show that the value of intangible assets has no effect on transfer pricing behavior.
How Does Company Growth and Liquidity as well as Environmental Performance Have a Role in Company Financial Performance with Digitalization of CSR as an Intervening Variable? Agustine Dwianika; Lawe Anasta
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 10, No 2 (2023): Oktober 2023
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v10i2.15833

Abstract

Perusahaan merupakan bagian dari masyarakat dan lingkungan hidup, sehingga perusahaan mempunyai tanggung jawab terhadap masyarakat dengan kinerjanya. Namun berdasarkan penilaian Kementerian Lingkungan Hidup melalui pemeringkatan PROPER. Peringkat merah menandakan masih ada perusahaan yang tidak mengelola lingkungannya sesuai ketentuan. Metode purposive sampling diperoleh 105 sampel dari 21 perusahaan Consumer Non-Cyclicals tahun 2017 – 2021 yang terdaftar di Bursa Efek Indonesia. Data penelitian diolah menggunakan Eviews 12 dengan model terbaik adalah Fixed Effect Model. Teknik analisis yang digunakan adalah analisis jalur. Hasil penelitian menunjukkan bahwa tinggi rendahnya pertumbuhan suatu perusahaan yang dinilai melalui penjualan dapat mempengaruhi kinerja keuangan suatu perusahaan dan tingkat likuiditas perusahaan, yang berarti kemampuan perusahaan dalam membayar kewajibannya pada saat jatuh tempo dapat mempengaruhi kinerja keuangan dan mempertimbangkan dengan digitalisasi. CSR. Hal ini berguna bagi manajer dalam menentukan strategi keberlanjutan perusahaan.Kata Kunci: Perkembangan Perusahaan, Tanggung Jawab Sosial Perusahaan
PENTINGNYA PENGETAHUAN PAJAK UNTUK MENINGKATKAN KEPATUHAN PAJAK UMKM (STUDI KASUS UD SUMBER AYU) Huwaidah Nabila; Agustine Dwianika
Jurnal Akuntansi Vol. 20 No. 2, JULI - DESEMBER 2020
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v20i2.1979

Abstract

Income tax revenue in the MSME sector has a potential to has a large increasing percentage due to the increasing number of MSMEs currently the government made an effort with issuing a special tax rate for MSMEs listed in Government Regulation No.46 of 2013 with income tax rate at 1% which is currently changed into Government Regulation No.23 of 2018 with a reduced rate to 0,5%. The purpose of this journal is to provide tax knowledge in general to MSMEs in an effort to improve tax compliance of MSME. The researcher conducted a case study on one of the MSMEs, namely Sumber Ayu. This paper uses two types of dara, that is primary data in the form of direct interview with respondent who meet the criterian and secondary data in the form of report on recording gross income (turnover) which is obtained directly from respondent who meet the criteria. The result of this paper is Sumber Ayu didn’t calculate, pay and report income tax due to its lack of tax knowledge. Keywords: MSME, tax knowledge, tax compliance
Pengaruh Nilai Wajar, Profitabilitas, Dan Leverage Terhadap Kualitas Laba Pada Sektor Perbankan Rifdah Aristawati; Raissa Putie Imaniyah; Adistinur Syafira; Agustine Dwianika
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.266

Abstract

Profit is the most important thing for a company because it is a benchmark when making decisions. If the higher the profit generated, the quality of the profit is also of high value. Profit is also one of the most important benchmarks for measuring an organization's financial performance, such as in the banking context. This study aims to examine the effect of fair valuation, profitability, and leverage on earnings quality in banking sector companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The data source used in this study is a secondary data source, namely financial reports which include the company's annual financial statements as of December 31 for the 2017-2021 period obtained from the official website of the Indonesia Stock Exchange (IDX) or from the website of each company. The samples used were 10 banking companies using a purposive sampling method. The data is processed using SPSS 26. The results of this study indicate that fair judgments affect earnings quality. Meanwhile, profitability and leverage have no effect on earnings quality.
DETERMINANTS OF TAX AVOIDANCE IN INDONESIAN TECHNOLOGY LISTED COMPANIES Dwianika, Agustine
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.21239

Abstract

This study examines the effect of Profitability (Return On Sales and net Profit Margin), Sales Growth and Business Strategy on Tax Avoidance practices and Financial Distress as moderators suspected of influencing corporate tax avoidance practices. The quantitative method used in this study, multiple linear regression, is the right choice for conducting further analysis, with a range of observations of financial reports on technology companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023, with a purposive sampling technique to ensure obtaining information related to the measurement indicators used, in 15 qualified companies, using IBM SPSS Statistics 26.0. The study concluded that Return On Sales, Net Profit Margin, and Business Strategy influenced Tax Avoidance practices. In contrast, the Sales Growth variable did not influence Tax Avoidance, and Financial Distress only moderated the effect of ROS on Tax Avoidance. In practice, not all management strategies to increase sales absorb too high costs, so financial managers do not choose to practice tax avoidance. The implications of this study are expected to provide an overview to users of financial reports, especially external parties, to assess the firm's performance in complying with its tax obligations based on the factors in this study.
PENINGKATAN KEMAMPUAN KEUANGAN UMKM DENGAN APLIKASI SMART DIGITAL Dwianika, Agustine; El Rayeb, Augury; Fitriyah Nurhidayah
PROFICIO Vol. 5 No. 1 (2024): PROFICIO: Jurnal Abdimas FKIP UTP
Publisher : FKIP UNIVERSITAS TUNAS PEMBANGUNAN SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jpf.v5i1.2914

Abstract

This Community Service Activity (PkM) aims to provide solutions for Small and Medium Enterprises in: 1). Knowledge of financial management, 2). Overall financial management skills, 3). Facilities and infrastructure to support business management in general. In order to support community empowerment programs, in SMEs. The PkM team utilizes research activities in terms of the use of technology in financial management, assistance, infographics, videos, and training to encourage knowledge and skills in partner SME financial management. The results of this community service reported that the partners' knowledge of financial literacy has increased, and financial management skills with the SMART DIGITAL application have also increased. Partners admit that it is easy to use this application and in general, can accommodate their bookkeeping needs easily and inexpensively.
PENINGKATAN TATA KELOLA, FASILITAS DAN INFORMASI VISUAL UNTUK PENCEGAHAN STUNTING PADA POSYANDU Hari Nugraha; Agustine Dwianika; Desi Dwi Kristanto
PROFICIO Vol. 5 No. 1 (2024): PROFICIO: Jurnal Abdimas FKIP UTP
Publisher : FKIP UNIVERSITAS TUNAS PEMBANGUNAN SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jpf.v5i1.2915

Abstract

Pencegahan stunting pada anak usia dini melalui fungsi Posyandu sebagai garda terdepan yang berfungsi untuk pemantauan pertumbuhan dan perkembangan balita, memperlihatkan masih terdapat banyak kendala dan keterbatasan, seperti tempat Posyandu yang tidak representatif, sarana pelayanan yang kurang memadai, informasi yang tidak tersedia dan informatif mengenai stunting. Salah satu Posyandu yang masih memilki keterbatasan tersebut, yaitu Posyandu Angrek 5 yang berlokasi di Gg. Saneng 52-42, Kampung Sawah, Kec. Ciputat, Kota Tangerang Selatan, Banten. Kegiatan pengabdian masyarakat yang dilakukan yaitu peningkatan fasilitas Posyandu berupa penambahan fasilitas untuk pengukuran berat badan balita, pembuatan media informasi mengenai pencegahan dan penanganan stunting dan pelatihan untuk kader Posyandu. Pelaksanaan kegiatan pengabdian masyarakat dilakukan melalui tahapan observasi yang bertujuan untuk melihat kondisi terkini di Posyandu terkait proses monitoring balita dan penanganan kasus stunting. Tahap berikutnya adalah analisa hasil observasi dan interview, dilanjutkan pengadaan fasilitas monitoring tumbuh kembang balita, pembuatan informasi visual terkait stunting. Tahap akhir kegiatan yaitu pelatihan tata kelola invetaris atau pembukuan sederhana operasional bulanan Posyandu. Pelaksanan kegiatan pengabdian masyarakat ini, telah mencapai hasil positif yang signifikan yaitu berupa peningkatan pemahaman orang tua balita melalui informasi visual tentang pentingnya pencegahan stunting, peningkatan fasilitas pada Posyandu yang menciptakan lingkungan nyaman dan kondusif untuk memberikan pelayanan pemantauan dan pemeriksaan tumbuh kembang balita.
Analisis Akuntansi Kombinasi Bisnis Dengan Konvergensi Ifrs Pada Laporan Keuangan PT Garuda Indonesia Persero (Tbk) Ranaa Naziira Givasya Anggoro; Natasya Alveenia; Agustine Dwianika
Populer: Jurnal Penelitian Mahasiswa Vol. 2 No. 2 (2023): Juni : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v2i2.885

Abstract

This study aims to analyze business combination accounting with IFRS convergence in the financial statements of PT Garuda Indonesia Persero (Tbk). The research method used in this research is qualitative method, with content analysis as the data analysis technique. This research is based on the results of a review of the PT Garuda Indonesia Persero (Tbk) financial statement in 2010, 2011, 2015 and 2018, which were taken from the company's official website. The results of the study show that PT Garuda Indonesia Persero (Tbk) has complied in applying the PSAK 22 business combination accounting standards (revisions 2010, 2015 and 2018) which have converged well with IFRS in its financial statements. This research can provide an important contribution for the stakeholders to assess company compliance with applicable accounting reporting standards.
Pengaruh Nilai Wajar, Profitabilitas, Dan Leverage Terhadap Kualitas Laba Pada Sektor Perbankan Rifdah Aristawati; Raissa Putie Imaniyah; Adistinur Syafira; Agustine Dwianika
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.266

Abstract

Profit is the most important thing for a company because it is a benchmark when making decisions. If the higher the profit generated, the quality of the profit is also of high value. Profit is also one of the most important benchmarks for measuring an organization's financial performance, such as in the banking context. This study aims to examine the effect of fair valuation, profitability, and leverage on earnings quality in banking sector companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The data source used in this study is a secondary data source, namely financial reports which include the company's annual financial statements as of December 31 for the 2017-2021 period obtained from the official website of the Indonesia Stock Exchange (IDX) or from the website of each company. The samples used were 10 banking companies using a purposive sampling method. The data is processed using SPSS 26. The results of this study indicate that fair judgments affect earnings quality. Meanwhile, profitability and leverage have no effect on earnings quality.
A Case Study of an Urban Communities’s Perspective on Appropriate Tax Technology Agustine Dwianika; Edi Purwanto; Sila Ninin Wisnantiasri; Fachrul Roza; Affrian Dwi Prasetyo; Jasmine Rafinka Dara
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tantangan sistem perpajakan di Indonesia sama seperti di negara lainnya, khususnya pada negara berkembang, perlu optimalisasi teknologi mengingat sumber daya tax services yang lebih sedikit. Teknologi pajak terkini diharapkan membentuk sistem pajak suatu negara atau pajak tertentu yang memang dibuat sesuai tata kelola masyarakat perkotaaan. Studi ini ingin mengetahui seberapa besar manfaat inovasi dan penerapan teknologi pajak dalam administrasi perpajakan pada komunitas perkotaan. Kepatuhan pajak dipengaruhi oleh pendaftaran pajak online, namun beda dengan masalah penyerahannya. Model kepatuhan pajak dengan mengedepankan teknologi diusulkan agar terus diadaptasi, agar mempermudah proses perhitungan, pembayaran, dan pelaporan pajak masyarakat urban.Kata Kunci:Teknologi Perpajakan, Wajib Pajak Orang Pribadi, Masyarakat Perkotaan, Kepatuhan Pajak.
Co-Authors Adistinur Syafira Affrian Dwi Prasetyo Andika Indra Falim Anita Pepbriani Arya Saraswati Augury El Rayeb Augury El Rayeb Augury El Rayeb Badingatus Solikhah Calista Setiyahadi Ceicillia Novita Roseline Desi Dwi Kristanto Dwi Aditya Rizky Saputra Edi Purwanto EDI SARWONO Elida Rahmawati Elida Rahmawatie Fachrul Roza Farhan Ady Pratama Felicia Fiorenita Fiqkri Ardiyanto Nugroho Fitriyah Nurhidayah Hari Nugraha Hastuti Naibaho Huwaidah Nabila Ina Iskandar Irma Paramita Sofia Jasmine Rafinka Dara Lawe Anasta Lola Maheswari Widyaningsih Meika Priscilia Muhammad Andika Muhd. Nuryanto Amin Natasya Alveenia Naurissa Biasini Nuni Rosiana Nur Alifa Rahmawati Nuzul Rahmadani Padia Aqilla Haya Purwanto, Edi Rafiq Ahmad Raissa Putie Imaniyah Ranaa Naziira Givasya Anggoro Rania Avil Levigni Rifdah Aristawati Romi Juliani Putri Rudi Harianto Sekar Mayangsari Selvia Ely Zanna Sendi Tri Andika Sila Ninin Wisnantiasri Siti Rahma Anggraini Tasbita Fitria Sarwono Wisnantiasri, Sila Yesa Amanda Putri