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All Journal PERMANA Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) MODUS-Jurnal Ekonomi dan Bisnis E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Pajak JOIV : International Journal on Informatics Visualization Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kajian Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) Insect (Informatics and Security) : Jurnal Teknik Informatika Fokus Ekonomi JURNAL PENDIDIKAN TAMBUSAI Jurnal Informasi dan Komputer Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JABI (Jurnal Akuntansi Berkelanjutan Indonesia) MANAJEMEN DEWANTARA Majalah Ilmiah Warta Dharmawangsa International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Abdimas Mandiri Dialektika: Jurnal Ekonomi dan Ilmu Sosial Jurnal Akuntansi Jurnal Inovasi Ekonomi Jurnal Industri Kreatif dan Kewirausahaan JURNAL MANAJEMEN PENDIDIKAN Budimas : Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Inovasi Pembelajaran Karakter Jurnal Pengabdian UNDIKMA Mattawang: Jurnal Pengabdian Masyarakat ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Multiplier: Jurnal Magister Manajemen Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Journal International of Lingua and Technology JOMPA ABDI: Jurnal Pengabdian Masyarakat ASEAN Journal of Empowering Community Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Profit: Jurnal Manajemen, Bisnis dan Akuntansi Return : Study of Management, Economic and Bussines Jurnal Mutiara Ilmu Akuntansi Journal of Artificial Intelligence and Digital Business Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Manajemen dan Ekonomi Kreatif JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Konsentrasi: Jurnal Manajemen dan Bisnis Jurnal Kendali Akuntansi Jurnal Pengabdian Masyarakat Bangsa Journal of Sustainable Community Service Jurnal Keuangan dan Bisnis Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Business and Investment Review Gudang Jurnal Multidisiplin Ilmu Riset Ilmu Manajemen Bisnis dan Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Riwayat: Educational Journal of History and Humanities Journal of Social Work and Empowerment Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Journal of Innovative and Creativity Jurnal Penelitian Pendidikan Indonesia Jurnal Pajak dan Analisis Ekonomi Syariah Ekonomi Keuangan Syariah dan Akuntansi Pajak Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Jurnal Inovasi Ekonomi Syariah dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Journal of Information System & Business Management (ISBM) Jurnal Ilmiah Ultras
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Pengaruh Tunneling Incentive Dan Mekanisme Bonus Terhadap Tax Avoidance: Systematic Literature Review Naely Choeri Akmali; Putri Dwi Rosalinda Prayoga; Dien Noviany Rahmatika
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i3.730

Abstract

The importance of taxes in economic development for developing countries, with a focus on tax avoidance as the main obstacle in achieving optimal tax revenues. The aim of this research is to review the influence of bonus mechanisms and tunneling incentives on tax avoidance in companies. This research method uses the Systematic Literature Review (SLR) method to analyze journals and articles published between 2017 and 2024, with a focus on the themes of tax, tunneling incentives, bonus mechanisms and tax avoidance. Of the 59 articles that have been selected, only 57 articles are used as research sources in this journal. The development of the number of publications related to the influence of bonus and tunneling incentive mechanisms on Tax Avoidance is still fluctuating from 2017 - 2024. It can be concluded that bonus mechanisms and tunneling incentives have different roles in influencing tax avoidance. various research sources: incentive tunneling variables can reduce tax avoidance, while bonus mechanism variables can increase tax avoidance. Tax evasion is a complex problem that requires clear consideration and law enforcement by the government and business world to ensure legal and fair tax payment practices.
Pemetaan Riset Akuntansi Zakat (PSAK 109) Berbasis Analisis Blibiometrik Dan Vosviewer Anisah Hanan Nabilah; Dien Noviany Rahmatika
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i3.732

Abstract

The purpose of this study is to map and analyze the development of zakat accounting research and identify the latest trends developing in this field. This research uses bibliometric approach to achieve the objective, which is by analyzing research publications related to zakat accounting. This approach allows researchers to understand the development of knowledge in the field of zakat accounting and identify future research opportunities. The data source of this research is metadata collected using Google Scholar, covering publications from 2019 to 2024. The metadata was then exported into RIS format and analyzed using VOSviewer software. This study found that the newest topic in zakat accounting research is "Infaq". In addition, "PSAK" and "Research" were identified as emerging themes and predicted to be the focus of research in 2024 and beyond. The bibliometric approach used in this study offers an effective and accessible way for researchers to understand zakat accounting issues and identify potential future research topics. This approach allows the study to gain a better understanding of zakat accounting and paves the way for innovative new contributions in this research.
Systematic Literature Review: Analisis Penerapan E-Filling System dan Sanksi Pajak terdahap Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi (WPOP) Fanny Kholifatul Nisa; Adis Salsabila; Dien Noviany R
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): Oktober : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i4.2898

Abstract

The government will make various efforts to increase tax revenue because taxes are a very large component of state revenue. These efforts include changing the tax collection system, improving tax laws, and implementing electronic tax reporting and payment. An application that aims to help wp fill out tax returns online called the e-filling system. Analyzing the implementation of the e-filling system in Indonesia is one of the objectives of this research. The method used in this research is Systematic Literature Review (LSR) where several journals published from 2019 to 2024 will be systematically analyzed. It is hoped that the results of this research will convey a better understanding of the clarity of the e-filling system in tax reporting SPT.
Tinjauan Proses Pengembalian Kelebihan Pembayaran (Restitusi) Pajak Pertambahan Nilai (PPN) Pada PT. Edu Tech Indonesia Amalia, Putri Uswatun; Rahmatika, Dien Noviany
Konsentrasi: Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2022): June
Publisher : Major Management, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/konsentrasi.v2i2.53

Abstract

Kemajuan sistem perpajakan di suatu negara diikuti dengan semakin tingginya ekonomi di negara tersebut. Se­perti halnya Indonesia, karena tidak dapat dipungkiri pene­ri­maan dari pajak merupakan kontribusi terbesar untuk mem­biayai pengeluaran-pengeluaran negara baik dari infra­struk­tur, layanan publik, pendidikan maupun fasilitas kese­hatan untuk kesejahteraan masyarakat bersama.
Tinjauan Proses Pengembalian Kelebihan Pembayaran (Restitusi) Pajak Pertambahan Nilai (PPN) Amalia, Putri Uswatun; Rahmatika, Dien Noviany
Konsentrasi: Jurnal Manajemen dan Bisnis Vol. 3 No. 2 (2023): June
Publisher : Major Management, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/konsentrasi.v3i2.63

Abstract

Kemajuan sistem perpajakan di suatu negara diikuti dengan semakin tingginya ekonomi di negara tersebut. Se­perti halnya Indonesia, karena tidak dapat dipungkiri pene­ri­maan dari pajak merupakan kontribusi terbesar untuk mem­biayai pengeluaran-pengeluaran negara baik dari infra­struk­tur, layanan publik, pendidikan maupun fasilitas kese­hatan untuk kesejahteraan masyarakat bersama
Systematic Literature Review: Pengaruh Likuiditas dan Implementasi Good Corporate Governance terhadap Financial Distress Syifa Indah Aurora Salsabila; Cindy Julia Putri; Dien Noviany Rahmatika
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3168

Abstract

In fluctuating economic conditions, companies are faced with the challenge of maintaining financial stability and avoiding financial distress. The importance of Good Corporate Governance and liquidity management is becoming increasingly crucial in managing financial risk. This research aims to thoroughly understand the influence of liquidity and the implementation of good corporate governance on financial distress. This research uses the Literature Review (SLR) method, there are several journals published from 2019 to 2024 which will later be analyzed regularly. The Systematic Literature Review method can be applied to evaluate, interpret, analyze and identify any existing research that must match the theme of an interesting phenomenon. The research is classified with appropriate ideas and can be grouped with comparable topics to state further problems related to the Influence of Liquidity and the Implementation of Good Corporate Governance on Financial Distress. A total of 55 articles were analyzed in this research. It is hoped that the research results from this study will increase deeper knowledge about the correlation between Liquidity, Good Corporate Governance and Financial Distress, as well as provide useful understanding for academics, regulators and practitioners in managing company financial risks. And given the best understanding of the components that influence Financial Distress, companies can take more proactive action in maintaining their financial stability and improving their overall operational performance.
Designing a QR Code Model Examination System with the Zachman Framework Irawan, Bei Harira; Prihadi, Deddy; Rahmatika, Dien Noviany; Nugroho, Catur; Soleman, Soleman; Tukino, Tukino; Hananto, April Lia; Silva, Tiago; Eichler, Luiz
Journal International of Lingua and Technology Vol. 2 No. 2 (2023)
Publisher : Sekolah Tinggi Agama Islam Al-Hikmah Pariangan Batusangkar, West Sumatra, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/jiltech.v2i2.259

Abstract

The Digital Business study program is a new study program within the Faculty of Economics and Business of Universitas Pancasakti Tegal where previously there were only 3 study programs, namely the Management, Accounting, and Taxation study programs. Every semester the Faculty of Economics and Business always holds Mid Semester Test (MST) and a Final Semester Test (FST), In both implementations, there are still queues of students who have already registered and paid for exams at the Front Office to take exam cards. This queue creates a large crowd at the Front Office and often causes the Administrative division that prints the cards and the Front Office staff to be overwhelmed in printing and distributing test cards to students. This study uses the Zachman Framework architectural model approach which is a framework in providing the basic organizational structure that supports access, integration, interpretation, development, management, and changes to the architectural devices of organizational information systems in the form of a matrix with a combination of planners and owners perspectives and the addition of two more perspectives. namely the perspective of the information system architecture which provides an overview of the design and architectural testing of the system as a novelty method.
Pentingnya Audit Internal dan Implementasi Teknologi untuk Mencegah Fraud di Era Transformasi Digital Azah Tul Muazah; Ade Sumarni; Dien Noviany Rahmatika
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2024): Juli : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i3.933

Abstract

Every aspect of life is now easier thanks to technology such as accounting and auditing. Accountants must be able to keep up with trends. Internal audits are used to assess a company's finances. While there are many ways to control conditions that often occur in companies, this study found that internal audits are essential to control these conditions, especially when controlling disruptions with technology. Using a literature review, this study used the results of 31 relevant journals. The results of the study show that the conditions are increasingly diverse. The solution to this problem is that companies must take action by increasing their internal oversight and supporting the advancement of information technology. Internal audits are an important part of maintenance management.
Pengaruh Capital Intensity dan Return On Asset terhadap Agresivitas Pajak Muhammad Bahrudin; Saiful Islam; Dien Noviany Rahmatika
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): Juli: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i3.292

Abstract

Tax aggressiveness refers to the behavior of managers to reduce the tax burden on the business for their own benefit, so that it can create conflict between shareholders and managers. This occurs as a result of managers perform tax aggression solely for short-term profits without thinking about the long-term advantages of the business that shareholders anticipated. The purpose of this research is to investigate the impact of capital intensity and return on assets (ROA) on corporation's aggressive taxation whose data comes from relevant journals in 2019-2024. Systematic Literature Review is the research methodology employed in this study (SLR) and a total of 50 articles published from 2019-2024 accredited in SINTA are systematically analyzed in this study. The study's conclusions are Capital Intensity has a favorable impact on tax aggression, this means that the higher the capital intensity of a company, the greater the tax burden aggressiveness executed by the business. While the Return on Assets (ROA) of the company is positive and significant effect on tax aggressiveness, which means the greater the business's ROA, the more aggressive they are towards taxes.
Pengaruh Audit Teknologi Infomasi Terhadap Kualitas Audit Farah Ashma Nadiyah; Balqis Maharani; Dien Noviany Rahmatika
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 1 (2024): Januari : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.278

Abstract

In the ever-growing digital era, auditing has become an increasingly inseparable part of infIn the ever-growing digital era, auditing is becoming an increasingly inseparable part of information technology. The role of technology in auditing has undergone a significant transformation, leading to what we now know as information technology auditing. This phenomenon not only affects how audits are conducted, but also impacts overall audit quality. Aims to determine the effect of information technology on audit quality. Therefore, the author reviewed several previous research journals originating from various sources including Google Scholar, Semantic Scholar, and Garuda Ministry of Education and Culture. Using the SLR method, the author filtered from these sources 50 journals that were appropriate to the topic. The results of this journal research show that there is a contribution between technology and audit quality in increasing audit efficiency, effectiveness and reliability which can influence audit quality.
Co-Authors A, Amirah Abda Abda Abdulloh Mubarok Acep Komara Achmad Irwan Hamzani Ade Sumarni Adear, Gizela Dinda Adelia Nur Iftikhor Adinda Ayu Prameswari Adis Salsabila Afida, Nurhikmatul Afifah Kurniati agnes dwita susilawati agnes_dwita Agus Wibowo Ahmad Arwani Ahmad Farihi Ahmad Subagyo Ahmad Zaini Al Farizi, Iqbal Luthfiansyah Ali, Muhammad Khidhir Amalia Ahsani Syaban Amalia, Jihan Ulvy Amalia, Putri Uswatun Amaliyah, Fany Nurizza Aman, Khoerul Amanda, Iis Erlianirizky Amelia, Reva Aminul Fajri Amir, Naufal Fikri Amirah, Amirah Anisah Hanan Nabilah Annisa, Yolanda Ayu April Lia Hananto Aprillianah, Dea Aravik, Havis Arie Purwati Aris Slamet Widodo Armya Mulya Astriyani, Windi Asya, Putri Asti Noor AYUNING TIYAS, AYUNING Azah Tul Muazah Azahra, Niswa Naila Naya Baihaqi Fanani Baihaqi Fanani Baihaqi Fanani Balqis Maharani Budi Susetyo Budi Susetyo Catur Nugroho Catur Wahyudi, Catur Chaerul Meizar Cindy Julia Putri Daffa Putra Ananto Debby Firoeza Indiany Deddy Prihadi Denov Irnadianis Ifada Dewi Indriasih Diandra Oktafiandri Donny Indrawan Dzakwan, Abdillah Eichler, Luiz Eka Alfiyah N eka rahmawati Endang Sulistianingsih Eva Aditya Putri Eva Anggra Yunita Fahmi Dwi Suhenda Fahmi Firmansyah Fahmi Firmansyah Fahmi Firmansyah Fahzami Ahmad Nursati Fanny Kholifatul Nisa Farah Ashma Nadiyah Fauzi, Aulia Andhara Febriani, Kharisma Febriyanah, Winny Vidya Fianda Prathitaningtyas Firly Ni’matussyifa Firman Mansir Firman Ramadhani Firmansyah, Fahmi Gashimov, Denis Gashimov, Elchin Gatot, Gatot Supangkat Samidjo Gunistiyo Gunistiyo, Gunistiyo Habib Izzul Maulana Hari Setiyawati Harira, Bei Heraputri, Adelya Dwi Hersanti, Dessi Wahyu Hilda Afiyatuzahra Hudayani, Irvani Ibnu Muttaqim Ibnu Muttaqin Iftikhor, Adelia Nur Ikfi Herowati Maghfiroh Ikwan Mustafa Indi Rakhmawati Indri Widjayanti Indriyani, Lutfia Zahwa Intan, Seri Ira Maya Hapsari Irawan, Bei Harira Irwan Irwan Irwan Prasetyo Ismi, Hanum Salsabella Jaka Waskita Jaka Waskito Jaka Waskito JOKO MARIYONO Juli Riyanto Tri Wijaya Kharisma Febriani Kisri Endang Komara , Acep Kurniati, Afifah Linggar Sekar Kemuning M. Saiful Rizal Mahadianto, M. Yudi Manda Azalia Nur Raissa Masitho, ,Siti Fadila Maulida Dwi Kartikasari Mawaddah, Dien Mei Rani Amalia Merlin Diva Mefia Meyrawati A, Octania Mohammad Arridho Nur Amin Mr. Tabrani Muhammad Bahrudin Mulyana, Septi Mulyantini, Sri Nabila Nur Maulida Nadhifa, Indah Naella Amalia Sri Amai Naely Choeri Akmali Nafala Maharani Pangesti Nano, Nano Prawoto Naufrida Nurul Aulia Nawang Wulan Cahya Ningrum Nayla Sofiatun Nadifa Niken Wahyu Ningsih, Fenia Silvia Nisrina, Nabila Nada Noor Zuhry, Noor Novi, Novi Caroko Nugroho, Muhammad Fakhri Nur Amalina Widya Pangestika Nur Anisa Nur Mala Sari Nurhikmah, Suci Nurrochmi, Eka Alfiyah Pangestika, Nur Amalina Widya Permananingrum, Adilah Popi Farahdila Sandi Prakoso, Febrian Aji Prasetyono, Agus Puji Rahayu Purnomo, Halim Putri , Nurpinayu Naharia Putri Dwi Rosalinda Prayoga Putri Dwi Yanti putri pratama, eva aditya Putri Rizqiyah Yuliyanah Putri Seftiana Fitri Putri Silviana Putri, Adifa Armelia Eka Putri, Ilma Rizqiana Putri, Nurpinayu Naharia Raissa, Manda Azalia Nur Ramadani, Deni Rapina Rapina Ratnani, Erni Refi Mariska Fitriani Ricky Yulianto Prabowo Rikha Asyifa Ati Ririn Priska Riskiamanda, Irma Roberto Akyuwen Roberto Akyuwen Saha, Sanchita Saiful Islam Saputra, Rikky Satria, Enggi Fajar Dimas Sendy Eko Syahputra Seri Intan Setyowati Subroto Setyowati Subroto Setyowati Subroto Setyowati, Ratna Faridah Shabihah, Salwa Shailla Nisa Lidiawati Silva, Tiago Sisca Yuridiska Sari Sisca Yuridiska Sari, Sisca Yuridiska Siska Ernawati Fatimah Siti Fadilla Masitho Siti Maesaroh Soleman, Soleman Sri Murdiati Sri Sugiarti Srisuk, Prattana subagyo, Ahmad Sujarwo, Makmur Sukamto, Ika Sumiyarsi Sulistiana, Nadya Ayu Sulistiyowati, Lisa Harry Sumarni, Ade Sumarno Sumarno Sumarno Susilawati, Agnes Dwita Suwandi Suwandi Suwandi Suwandi Suwandi Syafana, Firziawan Adam Syafira Salsabilla Syifa Indah Aurora Salsabila Tabrani Tabrani Tabrani Tabrani Tabrani Tabrani, Mr. Tamala Salavia Tan Ming Kuang Teguh Budi R Teguh Budi Rahajo Teguh Budi Raharjo Tri Sulistiani Tsalitsa Fatiimatuzzahra Tukino, Tukino Tumin Tumin UNGGUL SUGIHARTO UNGGUL SUGIHARTO Utami, Wilfah Fiqhiani Wahyu Dwi Yulihapsari Widjayanti, Indri Winda Meilia Wisman Indra Angkasa Wulandari, Septiyana Yanti Puji Astutie Yoga Prihatin Yuniarti Herwinarni Yunita, Eva Anggra Yunus, Nur Rohim Yustia Hapsari, Yustia Zarkasih, Aditiya Zenn, Darell